@charset "utf-8";
/***********************************************/
/* html tag styles                             */
/***********************************************/

/**** Services Left Menu / サービス左メニュー ****/

#BtService1{
	width: 178px;
	height: 49px;
    display: block;
	background: url(../services/img/bt_accounting_assurance_off.jpg) no-repeat left top;
	border-bottom: 1px dotted #FFF;
}

a:hover#BtService1{
	background: url(../services/img/bt_accounting_assurance_on.jpg) no-repeat left top;
}

#BtService2{
	width: 178px;
	height: 49px;
    display: block;
	background: url(../services/img/bt_outsourcing_off.jpg) no-repeat left top;
	border-bottom: 1px dotted #FFF;
}

a:hover#BtService2{
	background: url(../services/img/bt_outsourcing_on.jpg) no-repeat left top;
}

#BtService3{
	width: 178px;
	height: 49px;
    display: block;
	background: url(../services/img/bt_tax_off.jpg) no-repeat left top;
	border-bottom: 1px dotted #FFF;
}

a:hover#BtService3{
	background: url(../services/img/bt_tax_on.jpg) no-repeat left top;
}

#BtService4{
	width: 178px;
	height: 49px;
    display: block;
	background: url(../services/img/bt_management_advisory_off.jpg) no-repeat left top;
	border-bottom: 1px dotted #FFF;
}

a:hover#BtService4{
	background: url(../services/img/bt_management_advisory_on.jpg) no-repeat left top;
}

#BtService5{
	width: 178px;
	height: 49px;
    display: block;
	background: url(../services/img/bt_info_technology_off.jpg) no-repeat left top;
}

a:hover#BtService5{
	background: url(../services/img/bt_info_technology_on.jpg) no-repeat left top;
}

#Main2 {
	width: 780px;
	height: 100%;
    padding: 0px;
    margin: 0px;
	border-top: 1px solid #FFF;
	background: url(../img/bk_main2.jpg) no-repeat left top;
}



/* Services section */
.serviceslist { width: 500px; margin:0px; border:0px solid #FF0000;}

ul.ulserviceslist { margin-left:10px; border:0px solid #cc0000; z-index:1; vertical-align:bottom; list-style:none; background-image:url(../service/img/red_bullet.gif); background-repeat:no-repeat; padding-left:18px; margin-bottom:0px; background-position:0px 2px;}

ul.ulaandsservicelistdarkblue { color:#053c76; margin:0px; margin-top:0px; margin-left:52px; padding:0px; border:0px solid #00FFFF;}
.ulaandsservicelistdarkblue li { color:#053c76; margin:0px; margin-left:0px; padding:0px; border:0px solid #00FF00; margin-top:5px;}

ul.ulaandsservicelistlightblue { color:#00b7ee; margin:0px; margin-left:22px; padding:0px; border:0px solid #00FFFF;}
ul.ulaandsservicelistlightblue li { color:#00b7ee; margin:0px; padding:0px; margin-left:0px; border:0px solid #FF00FF; margin-top:5px; list-style:disc;}

ul.ulaandsservicelistlightblue2 { color:#053c76; margin:0px; margin-left:0px; padding:0px; border:0px solid #00FFFF;}
ul.ulaandsservicelistlightblue2 li { color:#053c76; margin:0px; margin-left:20px; padding:0px; border:0px solid #FF00FF; margin-top:5px; list-style:circle;}


/* Newsletter section */
.newsletterlist { width: 500px; margin:0px; border:0px solid #FF0000;}

ul.ulnewsletterlist { margin-left:10px; border:0px solid #cc0000; z-index:1; vertical-align:bottom; list-style:none; background-image:url(../newsletter/img/red_bullet.gif); background-repeat:no-repeat; padding-left:18px; margin-bottom:0px; background-position:0px 2px;}

/* Company section */
.companylist { width: 500px; margin:0px; border:1px solid #FF0000;}

ul.ulcompanylist { margin-left:10px; border:1px solid #cc0000; z-index:1; vertical-align:bottom; list-style:none; background-image:url(../company/img/red_bullet.gif); background-repeat:no-repeat; padding-left:18px; margin-bottom:0px; background-position:0px 2px;}

ul.ulcompanylistdarkblue { color:#053c76; border:1px solid #cc0000;}
ul.ulcompanylistlightblue { color:#00b7ee; border:1px solid #cc0000; list-style:disc;}

/**** Company Left Menu / 左メニュー ****/

#BtCompany1{
	width: 178px;
	height: 49px;
    display: block;
	background: url(../company/img/bt_philosophy_off.jpg) no-repeat left top;
	border-bottom: 1px dotted #FFF;
}

a:hover#BtCompany1{
	background: url(../company/img/bt_philosophy_on.jpg) no-repeat left top;
}

#BtCompany2{
	width: 178px;
	height: 49px;
    display: block;
	background: url(../company/img/bt_staff_off.jpg) no-repeat left top;
	border-bottom: 1px dotted #FFF;
}

a:hover#BtCompany2{
	background: url(../company/img/bt_staff_on.jpg) no-repeat left top;
}

#BtCompany3{
	width: 178px;
	height: 49px;
    display: block;
	background: url(../company/img/bt_firm_profile_off.jpg) no-repeat left top;
	border-bottom: 1px dotted #FFF;
}

a:hover#BtCompany3{
	background: url(../company/img/bt_firm_profile_on.jpg) no-repeat left top;
}

#BtCompany4{
	width: 178px;
	height: 49px;
    display: block;
	background: url(../company/img/bt_career_opportunities_off.jpg) no-repeat left top;
	border-bottom: 1px dotted #FFF;
}

a:hover#BtCompany4{
	background: url(../company/img/bt_career_opportunities_on.jpg) no-repeat left top;
}

#BtCompany5{
	width: 178px;
	height: 49px;
    display: block;
	background: url(../company/img/bt_entry_form_off.jpg) no-repeat left top;
	border-bottom: 1px dotted #FFF;
}

a:hover#BtCompany5{
	background: url(../company/img/bt_entry_form_on.jpg) no-repeat left top;
}

#BtCompany6{
	width: 178px;
	height: 49px;
    display: block;
	background: url(../company/img/bt_access_off.jpg) no-repeat left top;
}

a:hover#BtCompany6{
	background: url(../company/img/bt_access_on.jpg) no-repeat left top;
}


/**** Contact Left Menu / 左メニュー ****/

#BtContact1{
	width: 178px;
	height: 49px;
    display: block;
	background: url(../contact/img/bt_about_contact_address_off.jpg) no-repeat left top;
	border-bottom: 1px dotted #FFF;
}

a:hover#BtContact1{
	background: url(../contact/img/bt_about_contact_address_on.jpg) no-repeat left top;
}

#BtContact2{
	width: 178px;
	height: 49px;
    display: block;
	background: url(../contact/img/bt_inquiry_form_off.jpg) no-repeat left top;
	border-bottom: 0px solid #FFF;
}

a:hover#BtContact2{
	background: url(../contact/img/bt_inquiry_form_on.jpg) no-repeat left top;
}

/**** Newsletter Left Menu / 左メニュー ****/

#BtNewsletter1{
	width: 178px;
	height: 49px;
    display: block;
	background: url(../newsletter/img/bt_about_newsletter_off.jpg) no-repeat left top;
	border-bottom: 1px dotted #FFF;
}

a:hover#BtNewsletter1{
	background: url(../newsletter/img/bt_about_newsletter_on.jpg) no-repeat left top;
}

#BtNewsletter2{
	width: 178px;
	height: 49px;
    display: block;
	background: url(../newsletter/img/bt_registration_form_off.jpg) no-repeat left top;
	border-bottom: 0px solid #FFF;
}

a:hover#BtNewsletter2{
	background: url(../newsletter/img/bt_registration_form_on.jpg) no-repeat left top;
}


/* Contact section inquiry */
.contactform { width: 558px; margin:0px; border:0px solid #FF0000;}

table.tableinquiry { width:500px; border:1px solid #afafaf; border-collapse:collapse;}
.tableinquiry th { width:140px; border:1px solid #afafaf; font-weight:normal; padding:5px 5px 5px 5px; background-color:#e9eae8; text-align:left;}
.tableinquiry td { border:1px solid #afafaf; font-weight:none; padding:5px 5px 5px 5px;}

table.tableinquiryclear { width:500px; border:0px solid #afafaf; border-collapse:collapse;}
.tableinquiryclear th { border:0px solid #afafaf; font-weight:normal; padding:5px 5px 5px 5px; background-color:; text-align:left;}
.tableinquiryclear td { border:0px solid #afafaf; font-weight:none; padding:5px 5px 5px 5px;}
/* Contact section inquiry */

/* Contact*/
table#Contact {
	margin:10px 0px 10px 0px;
	background: #CCCCCC;
}

#Contact th {
	padding: 5px;
	background: #f6f6f6;
	color:#053c76;
	width:50%;
}

#Contact td {
	padding: 5px;
	font-weight: normal;
	line-height: 130%;
	letter-spacing: 1px;
	background: #FFFFFF;
}
/* Contact*/


/* Company section entry */
.companyform { width: 558px; margin:0px; border:0px solid #FF0000;}

table.tableentry { width:500px; border:1px solid #afafaf; border-collapse:collapse;}
.tableentry th { width:140px; border:1px solid #afafaf; font-weight:normal; padding:5px 5px 5px 5px; background-color:#e9eae8; text-align:left;}
.tableentry td { border:1px solid #afafaf; font-weight:none; padding:5px 5px 5px 5px;}

table.tableentryclear { width:500px; border:0px solid #afafaf; border-collapse:collapse;}
.tableentryclear th { border:0px solid #afafaf; font-weight:normal; padding:5px 5px 5px 5px; background-color:; text-align:left;}
.tableentryclear td { border:0px solid #afafaf; font-weight:none; padding:5px 5px 5px 5px;}
/* Company section entry */

/* Company section staff */
table.tableprofile { width:500px; border:1px solid #afafaf; border-collapse:collapse;}
.tableprofile th { border:1px solid #afafaf; font-weight:bold; padding:5px 5px 5px 5px; background-color:#e9eae8; text-align:left; vertical-align:top;}
.tableprofile td { border:1px solid #afafaf; font-weight:none; padding:5px 5px 5px 5px; vertical-align:top;}

table.tableprofile2 { width:376px; border:1px solid #afafaf; border-collapse:collapse;}
.tableprofile2 th { border:1px solid #afafaf; font-weight:normal; padding:5px 5px 5px 5px; background-color:#ffffff; text-align:left; vertical-align:top;}
.tableprofile2 td { border:1px solid #afafaf; font-weight:none; padding:5px 5px 5px 5px; vertical-align:top;}

table.tableprofileclear { width:500px; border:0px solid #afafaf; border-collapse:collapse;}
.tableprofileclear th { border:0px solid #afafaf; font-weight:normal; padding:5px 5px 5px 5px; background-color:; text-align:left;}
.tableprofileclear td { border:0px solid #afafaf; font-weight:none; padding:5px 5px 5px 5px;}
/* Company section staff */

/* Company section bio */
table.tablebio { width:558px; border:0px solid #afafaf; border-collapse:collapse;}
.tablebio th { border:1px solid #afafaf; font-weight:bold; padding:0px; background-color:#e9eae8; text-align:left; vertical-align:top;}
.tablebio td { border:0px solid #afafaf; font-weight:none; padding:0px; vertical-align:top;}

ul.ulbiolistdarkblue { color:#053c76; margin:0px; margin-top:0px; margin-left:35px; padding:0px; border:0px solid #00FFFF;}
.ulbiolistdarkblue li { color:#053c76; margin:0px; margin-left:0px; padding:0px; border:0px solid #00FF00; margin-top:5px;}
/* Company section bio */

/* Company address */
table.tableaddress { width:480px; border:1px solid #afafaf; border-collapse:collapse;}
.tableaddress th { border:1px solid #afafaf; font-weight:normal; padding:0px; background-color:#e9eae8;}
.tableaddress td { border:1px solid #afafaf; font-weight:none; padding:0px;}
/* Company address */




/* Newsletter section form */
.newsletterform { width: 558px; margin:0px; border:0px solid #FF0000;}
.newsletterthanks { width: 450px; height:200px; margin:0px; padding:100px 25px 10px 25px; border:1px solid #afafaf; background-color:#e9eae8; text-align:left;}
.darkblue {color:#053c76;}



/* Newsletter index */
table.tablearchive { width:500px; border:1px solid #afafaf; border-collapse:collapse;}
.tablearchive th { border:1px solid #afafaf; font-weight:bold; padding:5px 5px 5px 5px; background-color:#e9eae8; text-align:center;}
.tablearchive td { border:1px solid #afafaf; font-weight:none; padding:5px 5px 5px 5px; vertical-align:top;}

table.tablearchiveclear { width:500px; border:0px solid #afafaf; border-collapse:collapse;}
.tablearchiveclear th { border:0px solid #afafaf; font-weight:normal; padding:5px 5px 5px 5px; background-color:; text-align:left;}
.tablearchiveclear td { border:0px solid #afafaf; font-weight:none; padding:5px 5px 5px 5px;}

ul.ularchivedarkblue { color:#053c76; margin-top:0px; margin-left:16px; padding:0px; border:0px solid #00FFFF;}
.ularchivedarkblue li { color:#053c76; margin-left:0px; border:0px solid #6633FF; margin-top:5px;}
/* Newsletter index */


/* Newsletter registration */
table.tableregistration { width:500px; border:1px solid #afafaf; border-collapse:collapse;}
.tableregistration th { width:140px; border:1px solid #afafaf; font-weight:normal; padding:5px 5px 5px 5px; background-color:#e9eae8; text-align:left;}
.tableregistration td { border:1px solid #afafaf; font-weight:none; padding:5px 5px 5px 5px;}

table.tableregistrationclear { width:500px; border:0px solid #afafaf; border-collapse:collapse;}
.tableregistrationclear th { border:0px solid #afafaf; font-weight:normal; padding:5px 5px 5px 5px; background-color:; text-align:left;}
.tableregistrationclear td { border:0px solid #afafaf; font-weight:none; padding:5px 5px 5px 5px;}
/* Newsletter registration */


/* sitemap */
.sitemapmain { width:558px; margin:0px; margin-top:20px; margin-left:0px; border: 0px solid #FF00FF; text-align:left;}

.sitemapleft { float:left; width:274px; margin:0px; margin-top:0px; margin-left:0px; border: 0px solid #990066; text-align:left;}

.sitemapright { float:right; top:0px; left:284px; width:274px; margin:0px; margin-top:0px; margin-left:0px; border: 0px solid #00CCCC; text-align:left;}

ul.ulsitemapdarkblue { color:#053c76; margin:0px; margin-top:0px; margin-left:20px; padding:0px; border:0px solid #00FFFF;}
.ulsitemapdarkblue li { color:#053c76; margin:0px; margin-left:0px; padding:0px; border:0px solid #00FF00; margin-top:5px;}

.sitemapcategory { width:267px; margin:0px; margin-top:0px; margin-left:0px; border: 0px solid #afafaf; text-align:left; background-color:#e9eae8; padding:2px 2px 2px 5px; font-weight:bold; color:#000000;}

ul.ulsitemaplightblue { color:#00b7ee; margin:0px; margin-left:22px; padding:0px; border:0px solid #00FFFF;}
ul.ulsitemaplightblue li { color:#00b7ee; margin:0px; padding:0px; margin-left:0px; border:0px solid #FF00FF; margin-top:5px; list-style:disc;}

ul.ulsitemaplightblue2 { color:#053c76; margin:0px; margin-left:0px; padding:0px; border:0px solid #00FFFF;}
ul.ulsitemaplightblue2 li { color:#053c76; margin:0px; margin-left:20px; padding:0px; border:0px solid #FF00FF; margin-top:5px; list-style:circle;}
/* sitemap */

/* links */
.linkslist { width:500px; margin:0px; margin-top:0px; margin-left:0px; border: 0px solid #afafaf; text-align:left; background-color:#e9eae8; padding:2px 2px 2px 5px; font-weight:bold; color:#000000;}
/* links */


/* news */
table.tablenews { width:500px; border:1px solid #afafaf; border-collapse:collapse;}
.tablenews th { border:1px solid #afafaf; font-weight:normal; padding:5px 5px 5px 5px; background-color:#e9eae8; text-align:left; vertical-align:top;}
.tablenews td { border:1px solid #afafaf; font-weight:none; padding:5px 5px 5px 5px; vertical-align:top;}
/* news */

.lightblue { color:#00b7ee;}