body {
	margin:0px; padding:0px; background-color:#ffffff; text-align:center; width:100%;
	font-family: "Lucida Grande", "Hiragino Kaku Gothic ProN", "ヒラギノ角ゴ ProN W3", Meiryo, メイリオ, "ＭＳ Ｐゴシック", "MS PGothic", sans-serif;
}
.contents {margin:0px; margin:0 auto; padding:0px; background-color:#ffffff; text-align:left; width:888px;}

.b1 {margin:0px; padding:0px; border-collapse:collapse;}

.b1td {width:177px; _width:178px; margin:0px; padding:0px; background-color:#348;}
.toplin2 {margin:0px; padding:0px;}
p.toplin2 a{
	font-size:15px; color:#fff; font-weight:bold; background-color:#348;
	border-left:solid 1px #559; border-right:solid 1px #559; text-align:center;
	text-decoration:none; padding:20px 1px; margin:0px; display:block;
}
p.toplin2 a:hover {background-color:#237; color:#fd2;}

.b2td {width:178px; _width:176px; margin:0px; padding:0px; background-color:#348;}
.toplin3 {margin:0px; padding:0px;}
p.toplin3 a{
	font-size:15px; color:#fff; font-weight:bold; background-color:#348;
	border-left:solid 1px #559; border-right:solid 1px #559; text-align:center;
	text-decoration:none; padding:20px 1px; margin:0px; display:block;
}
p.toplin3 a:hover {background-color:#237; color:#fd2;}

div#header {
	text-align:left; margin:0px; padding:0px;
	background-image:url("./item/back.jpg");
	background-repeat:no-repeat;
	background-position:0px 0px;
	border-bottom:solid 4px #003;
	background-color:#fff;
}
.b11 {padding:27px 10px 0px 20px;}
.b12 {font-size:14px; color:#222;}
.b13 h1 {
	margin:20px 0px 15px 0px; font-size:32px; color:#555; border-bottom:solid 1px #555;
}
.b14 {font-size:15px; color:#555; font-weight:bold; line-height:150%; padding-bottom:25px;}

div#block2 {
	clear:both;
	background-color:#fff; font-size:14px; line-height:135%;
	text-align:left; margin:0px; padding:0px;
}
.b21 {
	width:330px; _width:360px; float:left;
	margin:10px 0px 0px 0px; padding:10px 15px;
	background-color:#f5f5d0;
	border-right:solid 1px #aaa;
	border-bottom:solid 10px #541;
}
.b21b {
	width:330px; _width:360px; float:right;
	margin:10px 0px 0px 0px; padding:10px 15px;
	background-color:#f5f5d0;
	border-right:solid 1px #aaa;
	border-bottom:solid 10px #541;
}
.b23 {
	background-color:#763; border:solid 1px #ccc;
	font-size:23px; color:#fff; font-weight:bold;
	text-align:center; padding:12px 1px 8px 1px; line-height:140%;
	border-radius:10px;
}
.b24 {
	margin:20px; color:#222; font-size:1.2em; line-height:140%;
}
.b25 {text-align:center;}
.b25 img {width:300px;}
.b22 {
	margin-left:350px; padding:10px 15px;
}
.b22b {
	margin-right:350px; padding:10px 15px;
}
.b26 {text-align:center;}
.b26 img {width:480px;}
.b27 {
	margin-top:15px; padding:7px 15px 3px 15px; background-color:#763;
	font-size:23px; color:#fff; font-weight:bold; border-bottom:solid 1px #543; line-height:140%;
}
.b28 {
	margin-top:15px; color:#222; font-size:1.2em; line-height:140%; padding:0px 20px;
}

.a {
	background-image:url("./item/back2.jpg");
	background-repeat:no-repeat;
	background-size:auto 100%;
	background-position:0px 0px;
	background-color:#005;
	font-size:21px; color:#fff; font-weight:bold; line-hight:140%;
	padding:7px 10px 5px 10px;
}

div#block4 {
	clear:both;
	background-color:#fff; font-size:14px; line-height:135%;
	text-align:left; margin:0px; padding:0px;
}
.b41 {}
.b41 img {width:888px;}
.b42 {
	margin:0; padding:12px 15px 8px 15px; background-color:#017;
	font-size:23px; color:#fff; font-weight:bold; border-bottom:solid 1px #543; line-height:140%;
}
.b43 {
	margin:30px 20px 70px 20px; color:#222; font-size:18px; line-height:180%;
}



.block1 {
	text-align:left; margin:0px; padding:0px;
	border-top:solid 1px #222; border-bottom:solid 1px #555;
}
div#block3 {
	clear:both;
	background-color:#fff;
	text-align:left; margin:0px; padding:0px 0px 20px 0px;
}
.clear {
	clear:both;
	}
.footer {
	text-align:right;
	font-size:10px; color:#222222;
}
A.copy {font-size:10px; color:#222222; text-decoration:none;}



ul.SSS {margin:0px 0px 0px 0px; list-style-type:none;}
.SSS li {
	margin:0px 0px 10px -30px; _margin:0px 0px 10px 10px; padding:0 0 0 20px;
	font-size:1.1em; color:#222; line-height:140%; font-weight:bold;
	background-image:url("../topcss/item/arrow.gif");
	background-repeat:no-repeat;
	background-position:0px 2px;
}

ul.SSS2 {margin:0px 0px 0px 305px; list-style-type:none;}
.SSS2 li {
	margin:0px 0px 10px -30px; _margin:0px 0px 10px 10px; padding:0 0 0 20px;
	font-size:1.1em; color:#222; line-height:140%; font-weight:bold;
	background-image:url("../topcss/item/arrow.gif");
	background-repeat:no-repeat;
	background-position:0px 2px;
}

.ftcol1 {
	margin:5em -1.3em 0 -1.3em; padding:0.5em 2em 0em 2em;
	border-top:dotted 0.05em #999;
	font-size:0.9em; line-height:150%;
}
.ftcol2 {font-size:1.4em; line-height:160%;}
.ftcol3 {color:#f22; font-weight:bold; font-size:1.4em; line-height:160%; text-decoration:none;}
.ftcol3 a {color:#f22; text-decoration:none;}
.ftcol4 {font-weight:normal;}
.ftcol5 {color:#222; font-weight:bold; font-size:1.2em; line-height:160%; text-decoration:none;}
.ftcol5 a {color:#222; text-decoration:none;}

.e1a {font-size:1.4em; color:#173770;}
.e1b {font-size:1.5em; color:#f22;}

.e2 {font-size:1.3em; color:#f22; font-weight:bold;}

.e3a0 {
	width:275px; float:left;
	margin:-10px 0 0 0; padding:0;
	font-size:0.88em;
}
.e3a1 {
	width:200px; float:left;
	margin:20px 0 0 15px; padding:6px 5px 3px 55px; text-align:center;
	font-size:16px; color:#222; font-weight:bold;
	border:solid 1px #aaa;
	border-radius:8px;
	-webkit-border-radius:8px;
	-moz-border-radius:8px;
	background-image: url(../doc/pdf.png);
	background-size:auto 80%;
	background-repeat:no-repeat;
	background-position:10px 5px;
}
.e3a2 {
	width:200px; float:left;
	margin:20px 0 0 10px; padding:6px 5px 3px 55px; text-align:center;
	font-size:16px; color:#222; font-weight:bold;
	border:solid 1px #aaa;
	border-radius:8px;
	-webkit-border-radius:8px;
	-moz-border-radius:8px;
	background-image: url(../doc/excel.png);
	background-size:auto 80%;
	background-repeat:no-repeat;
	background-position:10px 5px;
}
.e3b {margin:0; padding:0;}

a.e3c {
	text-decoration:none;
	color:#222;
}
a.e3c:hover {
	color:#f22;
}