body {font-size: 9pt

}
td {font-size: 12pt}
.twelvept {  font-size: 12pt}
.eightpt {  font-size: 8pt}
.topics {
	font-family: "ＭＳ Ｐゴシック", "Osaka";
	font-size: 16px;
	color: #FFFFFF;

}
.topics2 {
	font-family: "ＭＳ Ｐゴシック", "Osaka";
	font-size: 16px;
	font-style: normal;
}
.topicsmoji {
	font-size: 12pt;
	line-height: 25px;
}
.slink {
	color: #FFFFFF;
	text-decoration: underline;
	background-color: #336600;
}
.bigmoji {
	font-size: 18px;
	margin: 0px;
	padding: 0px;
}
.moji {
	font-size: 10pt;
	padding: 0px;
	border: 0px 0;
	margin: 0px;
}
.sensei {  text-decoration: underline; padding-left: 3px; color: #FF3300; font-size: 11pt; line-height: 13pt}
.topics {  font-size: 11pt; line-height: 13pt; color: #FF9900; text-decoration: underline}
a,
a:hover {
	color: #FF6600;
	text-decoration: underline;
}
/* トップボタン */
#btnlink td{
 padding-left:20px;
}

#btnlink a{
 display:block;
 width:212px;
 height:62px;
 background-position:0px 0px;
 background-repeat:no-repeat;
 text-indent:-99999px;
/* \*/
overflow:hidden;
/* */
}
#btnlink a.price{
 background-image:url("./img/new/btn_price.jpg");
}
#btnlink a.mitsumori{
 background-image:url("./img/new/btn_mitsumori.jpg");
}
#btnlink a.service{
 background-image:url("./img/new/btn_service.jpg");
}
#btnlink a.inqulry{
 background-image:url("./img/new/btn_inqulry.jpg");
}

#btnlink a:hover{
 background-position:0px -62px;
}


.ad {  padding-top: 5px; padding-left: 4px; font-size: 10.5pt; line-height: 12pt}
.pointo {  color: #000000; text-decoration: underline; background-color: #FFCCCC}
.taisyo {
 color:white;
 font-weight:bold;
 background-color:#336600;
 text-align:center;
 font-size:12px;
 height:60px;
}
.notaisyo {
 color:white;
 font-weight:bold;
 background-color:#FF9900;
 text-align:center;
 font-size:12px;
}
.check {
 color:#336600;
 font-weight:bold;
 font-size:14px;
}
.answer {
 font-weight:bold;
 height:40px;
 font-size:14px;
}

h1 {
margin:0; padding:0;
font-size: 10pt;
}

/* カレンダー */
table#calender{
 border-collapse: collapse;
 margin:0 10px;
 width:220px;
}
#calender td{
 font-size: 9pt;
 text-align:right;
 padding:3px;
 border:1px solid #ccc;
}
#calender .non{
 color:#999;
}
#calender .sun{
 color:#f00;
}
#calender .yasumi{
 color:#f00;
 background-color:#fcf;
}
#calender .doyou{
 color:#00f;
}
#calender .gensen{
 background-color:#fc3;
}
#calender .kessan{
 background-color:#6c9;
}
#calender tr.youbi{
 background-color:#ccc;
}
#calender .title{
 color:#333;
 border:none;
 font-weight:bold;
 text-align:left;
}
#calender .setsumei{
 color:#333;
 text-align:left;
 line-height:160%;
 border:none;
}
#calender span{
 border:1px solid #ccc;
 padding:1px; margin:2px;
}
#calender span.memo{
 border:none;
}

/* 税務カレンダー */
h5.zcalender{
 margin-right:10px;
 text-align:center;
}
h5.zcalender2{
 margin-right:10px;
 text-align:left;
}
table.zcalender{
 border-collapse: collapse;
 margin:0 0px;
 margin-left:0px;
}
table.zcalender_top{
 border-collapse: collapse;
 margin:0 3px;
}
table.zcalender td{
 width:60px;
 height:60px;
 font-size: 8pt;
 text-align:left;
 padding:5px 8px;
 border:1px solid #333;
 vertical-align:top;
}
table.zcalender_top td{
 font-size: 10pt;
 text-align:left;
 padding:5px 8px;
 border:1px solid #333;
 vertical-align:top;
/*background-color:#C4D8B6;*/
background-color:#fff;
}
table.zcalender .non{
 color:#ccc;
}
table.zcalender .sun{
 color:#f00;
}
table.zcalender .yasumi{
 color:#f00;
}
table.zcalender .doyou{
 color:#00f;
}
table.zcalender .wdtoday{
 background-color:#AFFFAF;
}
table.zcalender tr.youbi{
 background-color:#ccc;
}
table.zcalender tr.youbi td{
 text-align:center;
 height:10px;
}