@charset "shift_jis";
/*		基本設定
----------------------------------------------------*/
html {
	color:#000;
	background:#FFF;
}
body, div, dl, dt, dd, ul, ol, li, h1, h2, h3, h4, h5, h6, p, blockquote, th, td {
	margin:0;
	padding:0;
}
body {
	font-size:12px;
	line-height:1.6;
	text-align:center;
	font-family: 'ＭＳ Ｐゴシック', 'ヒラギノ角ゴ Pro W3', 'Hiragino Kaku Gothic ProW3', sans-serif;
}
img {
	border:0;
}
li {
	list-style-type:none;
}
h1, h2, h3, h4, h5, h6 {
	font-size:100%;
}
table {
	line-height:1.6;
	font-size:100%;
}
a, a:link {
	color: #C00;
	text-decoration: underline;
}
a:hover, a:focus, a:active {
	color: #C00;
	text-decoration: none;
}
/*--------------------------------------------------*/
/*		ヘッダー設定
----------------------------------------------------*/
.breadcrumbs {
	padding:7px 0 0 5px;
	text-align:left;
}
/*--------------------------------------------------*/
/*		pdfリンク
----------------------------------------------------*/
#pdf {
	margin:20px auto;
	margin-right:20px;
	text-align:right;
}
#pdf a {
	font-size:160%;
	font-weight:bold;
}
/*--------------------------------------------------*/
/*		レイアウト設定
----------------------------------------------------*/
#container {
	width:800px;
	margin:0 auto;
	text-align:center;
}
.page {
	margin:20px;
	padding:15px;
	font-size:140%;
	background-color:#FFF;
	border:20px #0099CC solid;
}
.pagebox {
	padding:10px;
	text-align:left;
	background-color:#EDEDED;
}
/*--------------------------------------------------*/
/*		ボックス設定
----------------------------------------------------*/
.box_r {
	float: right;
	overflow: auto;
	margin-left: 10px;
	margin-bottom: 10px;
}
.box_l {
	float: left;
	overflow: auto;
	margin-right: 10px;
	margin-bottom: 10px;
}
/*--------------------------------------------------*/
/*		ページトップへ戻る設定
----------------------------------------------------*/
.backlink {
	text-align:right;
	margin:10px auto 40px;
}

/*		書体設定
----------------------------------------------------*/
.bg_y{background-color:#FF0;}

.red{color:#F00;}
.grey{color:#333;}
.sblue{color:#0099CC;}

/*--------------------------------------------------*/
/*		各ページ設定
----------------------------------------------------*/
h1#toptitle {
	font-size:300%;
	text-align:left;}
h2{
	color: white;
	padding: 4px auto;
	margin: 0;
	font-size: 160%;
	font-weight: bold;
	text-align: center;
	background-color: #09C;}
h3.title{
	color:#0099CC;
	padding:4px auto;
	margin-bottom:10px;
	font-size:140%;
	font-weight:bold;
	text-align:center;
	letter-spacing:-1px;
	border:2px solid #0099CC;}
h3.title1{
	color:#0099CC;
	font-size:120%;
	font-weight:bold;}

.bg_rb{
	padding:4px;
	color:#FFFFFF;
	font-size:120%;
	font-weight:bold;
	background-color:#0099CC;}
.bg_rb2{
	padding:4px;
	color:#FFFFFF;
	font-weight:bold;
	background-color:#0099CC;}

.box_d {
	margin: 20px;
	padding: 10px;
	border: 2px dashed #09C;
	background-color: white;
	order-image: initial;}




/*非課税手続き*/
.zei{
	line-height:0.5;
	margin-left:-10px;
	padding:6px;
	color:#FFFFFF;
	font-weight:bold;
	background-color:#0099CC;}


/*検索*/
.search{
	padding:10px;
	border:1px solid #cccccc;
	background:#ffffff;}


/*復興便り*/
#tayori{
	padding:0px;
	border:2px solid #F60;
	background:#ffffff;}
#tayori h3{
	padding:2px;
	text-align:center;
	color:#ffffff;
	background:#F60;}
#tayori p{
	padding:10px;}