@charset "utf-8";
#home{}

/* ================================================================
   #mainimg
================================================================ */

#mainimg {
	 margin:10px auto 0 auto; 
     width:865px; 
	 height:365px;
	 background-image:url(../../lp/img/title.jpg);
	 background-repeat:no-repeat;

}

#mainimg img {
	margin-top:172px;
}
	 


/* ================================================================
   #homeNavi
================================================================ */
#home #homeNavi{}
#home #homeNavi h2{	float: right;	width: 646px;}
#home #homeNavi ul{	width: 215px;}
#home #homeNavi ul li{	margin-bottom: 1px;}
#home #homeNavi ul li.last{	margin-bottom: 0px;}




/* ================================================================
   #homeLead
================================================================ */
#home #homeLead{}
#home #homeLead h3{}
/* contactJumper */
#home #homeLead .contactJumper{
	text-align: center;
	padding-top: 10px;
}

/* #cellCover
------------------------------------------------- */
#home #homeLead #cellCover{
	background-image: url(../img/home_lead_cellcover.jpg);
	background-repeat: no-repeat;
	background-position: center bottom;
}

/* .cell01
------------------------------------------------- */
#home #homeLead .cell01{	background: url(../img/home_lead_bk_02.jpg) no-repeat left top;}
/*#home #homeLead .cell01 dl{
	float: left;
	padding-left: 60px;
}
#home #homeLead .cell01 dl li{
	padding-left: 15px;
	background: url(../img/arr06.gif) no-repeat left center;
	font-size: 110%;
	color: #333333;
	line-height: 1.8;
}
#home #homeLead .cell01 ul li.twig{
	background-image: url(../img/arr03.gif);
	padding-left: 10px;
	margin-left: 20px;
}*/

/* .cell02
------------------------------------------------- */
/*#home #homeLead .cell02 p{
	width: 740px;
	margin-right: auto;
	margin-left: auto;
	margin-top: 20px;
}*/





/* ================================================================
   #contents
================================================================ */
#home #contents{
	margin-top: 43px;
	background: url(../img/home_contents_bk.gif) repeat-y right top;
}
#home #contents #content{
	float: left;
	width: 630px;
}
#home #contents #side{
	float: right;
	width: 215px;
}


/* #contents
------------------------------------------------- */
#home .contentInfo{
	padding: 24px 0px 23px 0px;
	border: 1px solid #C0C0C0;
	background-repeat: no-repeat;
	background-position: center top;
}
#home .contentInfo1{
	margin-bottom: 26px;
	background-image: url(../img/home_01_bk.jpg);
}
#home .contentInfo2{
	background-image: url(../img/home_02_bk.jpg);
}

#home .contentInfo p.txt{
	width: 580px;
	margin-right: auto;
	margin-left: auto;
}
#home .contentInfo p.txt span.name{
	display: block;
	color: #842020;
	font-weight: bold;
	font-size: 105%;
}
#home .contentInfo p.btn{
	padding-top: 15px;
	text-align: center;
}


/* #side
------------------------------------------------- */
#home #side{	padding-bottom: 8px;}
#home #side ul.navi{
	padding-bottom: 1px;
	background-color: #fff;
}
#home #side ul.navi li{	margin-bottom: 1px;}
#home #side dl{
	width: 200px;
	margin-right: auto;
	margin-left: auto;
	background-color: #fff;
}
#home #side dl dt{
	padding-top: 10px;
	padding-bottom: 1px;
	background-color: #eee;
}
#home #side dl dd{
	width: 180px;
	margin: 0px auto;
	padding: 0.5em 0px;
	background: url(../img/dot01.gif)  repeat-x  left bottom;
}
#home #side dl dd.last{
	padding: 0.5em 0px 0em 0px;
	background: none;
}
#home #side dl dd.more{	background : none;}
/* di.unit2*/
#home #side dl.unit2{
	width: 200px;
	margin-right: auto;
	margin-left: auto;
	background-color: #EEEEEE;
}
#home #side dl.unit2 dt{
	padding-top: 10px;
	padding-bottom: 1px;
	background-color: #eee;
}
#home #side dl.unit2 dd{
	width: 190px;
	margin: 0px auto;
	padding: 0.5em 0px;
}
#home #side dl.unit2 dd.wide{	width: 200px;}

/* 書籍 */
#home dl.books dd.images{	padding: 0.5em 0px 0.8em 0px;}
#home dl.books dd.images img{
	display: block;
	float: left;
	margin: 6px 6px 0px 0px;
}
#home dl.books dd.images img.noright{	margin-right: 0px;}

/* 税理士リンク */
#home ul.zeirishiLink{
	width: 200px;
	margin-top: 10px;
	margin-right: auto;
	margin-left: auto;
 padding-top: 10px;
	border-top: 1px dotted #C9C9C9;
}
#home ul.zeirishiLink li{
	text-align: center;
}





/* .lineUp
------------------------------------------------- */
#home div.lineUp{
	/*width: 762px;*/
	width: 740px;
	margin-right: auto;
	margin-left: auto;
	background-image:  url(../img/home_00_lineup_bk.gif);
	background-repeat: no-repeat;
	background-position: left bottom;
}
  
#home div.lineUp .left,
#home div.lineUp .right{
	width: 360px;
}
#home div.lineUp .left{	float: left;}
#home div.lineUp .right{
	float: right;
}

#home div.lineUp dd{
	padding: 15px;
}
#home div.lineUp dd.btn{
	text-align: right;
	padding-top: 0px;
}

/* ul.arr2 */
#home div.lineUp ul.arr2{
	margin-left: 0px;
}
#home div.lineUp ul.arr2 li{
	margin-bottom: 0px;
}
#home div.lineUp ul.arr2 li.listHead{
	margin-left: 0px;
	padding-left: 0px;
	background: none;
	padding-bottom: 5px;
}
#home div.right ul.arr2 li.listHead{
	margin-left: 0px;
	padding-left: 0px;
	background: none;
	padding-bottom: 5px;
}


/* #content
------------------------------------------------- */
#home .cell02 h1.imgTitle,
#home .cell02 h2.imgTitle{
	margin-bottom: 1px;
	padding-top: 30px;
}
#home .cell02 .unit{
	margin-bottom: 25px;
}
#home .cell02 .unitLast{	margin-bottom: 0px;}
#home .cell02 .btmLine{
	padding-bottom: 25px;
	background: url(../img/dot01.gif) repeat-x left bottom;
}
#home .cell02 .unit p{	margin-bottom: 1em;}

#home .cell02 .leadUnit div.left{
	float: left;
	width: 430px;
	/*padding-top: 30px;*/
	padding-top: 0px;
	padding-left: 50px;
	/*border:1px solid #cccccc;*/
}
#home .cell02 .leadUnit div.right{
	float: right;
	width: 260px;
	/*padding-top: 30px;*/
	padding-top: 0px;
	/*padding-right: 50px;*/
	padding-right: 60px;
	/*border:1px solid #cccccc;*/
}


/* #年末年始のご案内
------------------------------------------------- */
#noticeHoliday{
	font-size:11px;
	width:698px;
	margin:40px auto 0 auto;
	border:1px solid #cccccc;
	padding:20px;
}

/* EOF */