@charset "utf-8";

/*	[contents]
-----------------------------------------------*/
div#contents_inner01 {
	background: url(../../images/accounts/bg_tl_accounts.jpg) center 0 no-repeat;
}


/*	[global_navi]
-----------------------------------------------*/
div#global_navi ul li a#gnavi01,
div#global_navi ul li a#gnavi01_op,
div#global_navi ul li a#gnavi01_sl,
div#global_navi ul li a#gnavi01_sl_op {
	background: url(../../images/common/gnavi_service_on.jpg) 0 0 no-repeat;
}


/*	[side_navi]
-----------------------------------------------*/
div#side_navi.accounts_index ul li#snavi_service02 a {
	background: url(../../images/common/i_arrow01.gif) 6px 8px no-repeat #D6E3F2;
	text-decoration: none;
}

div#side_navi.accounts_index ul li#snavi_service02 ul li a {
	background: url(../../images/common/i_arrow02.gif) 33px 13px no-repeat;
}

div#side_navi.accounts_index ul li#snavi_service02 ul li a:hover {
	background: url(../../images/common/i_arrow02.gif) 33px 13px no-repeat #D6E3F2;
}

div#side_navi.accounts_accounts_and_taxation ul li ul li#snavi_accounts01 a,
div#side_navi.accounts_support ul li ul li#snavi_accounts02 a,
div#side_navi.accounts_disclosure ul li ul li#snavi_accounts12 a,
div#side_navi.accounts_securitization ul li ul li#snavi_accounts03 a,
div#side_navi.accounts_accounting_index ul li ul li#snavi_accounts04 a,
div#side_navi.accounts_ifrs ul li ul li#snavi_accounts05 a,
div#side_navi.accounts_audit ul li ul li#snavi_accounts06 a,
div#side_navi.accounts_reborn ul li ul li#snavi_accounts07 a,
div#side_navi.accounts_accession ul li ul li#snavi_accounts08 a,
div#side_navi.accounts_development ul li ul li#snavi_accounts09 a,
div#side_navi.accounts_fukushi ul li ul li#snavi_accounts11 a,
div#side_navi.accounts_public_interest_corporation ul li ul li#snavi_accounts10 a,
div#side_navi.accounts_training ul li ul li#snavi_accounts13 a {
	background: url(../../images/common/i_arrow02.gif) 33px 13px no-repeat #D6E3F2;
}

div#side_navi.accounts_index ul li ul li ul,
div#side_navi.accounts_accounts_and_taxation ul li ul li ul,
div#side_navi.accounts_support ul li ul li ul,
div#side_navi.accounts_disclosure ul li ul li ul,
div#side_navi.accounts_securitization ul li ul li ul,
div#side_navi.accounts_ifrs ul li ul li ul,
div#side_navi.accounts_audit ul li ul li ul,
div#side_navi.accounts_reborn ul li ul li ul,
div#side_navi.accounts_accession ul li ul li ul,
div#side_navi.accounts_development ul li ul li ul,
div#side_navi.accounts_fukushi ul li ul li ul,
div#side_navi.accounts_public_interest_corporation ul li ul li ul,
div#side_navi.accounts_training ul li ul li ul {
	display: none;
}

div#side_navi.accounts_accounting_index ul li ul li#snavi_accounts04 ul li a {
	background: url(../../images/common/i_arrow02.gif) 43px 13px no-repeat;
}

div#side_navi.accounts_accounting_index ul li ul li#snavi_accounts04 ul li a:hover {
	background: url(../../images/common/i_arrow02.gif) 43px 13px no-repeat #D6E3F2;
}

div#side_navi.accounts_accounting_payable ul li ul li ul li#snavi_accounts04_01 a,
div#side_navi.accounts_accounting_receivable ul li ul li ul li#snavi_accounts04_03 a,
div#side_navi.accounts_accounting_payment1 ul li ul li ul li#snavi_accounts04_04 a,
div#side_navi.accounts_accounting_payment2 ul li ul li ul li#snavi_accounts04_05 a,
div#side_navi.accounts_accounting_payment3 ul li ul li ul li#snavi_accounts04_06 a,
div#side_navi.accounts_accounting_payment4 ul li ul li ul li#snavi_accounts04_07 a {
	background: url(../../images/common/i_arrow02.gif) 43px 13px no-repeat #D6E3F2;
}



/*	[index]
-----------------------------------------------*/

/*----- lead_box -----*/

* html body div#main div#index div.lead_box {
	margin-bottom: -30px;
}

*+html body div#main div#index div.lead_box {
	margin-bottom: -30px;
}


/*----- list_a -----*/

div#main div#index ul.list_a {
	margin-bottom: 30px;
}





/*	[accounts_and_taxation]
-----------------------------------------------*/
div#main div#accounts_and_taxation div.table_box01 {
	margin-bottom: 10px;
}





/*	[support]
-----------------------------------------------*/
div#main div#support h6.midashi_b {
	margin-top: 15px;
}





/*	[securitization]
-----------------------------------------------*/
div#main div#securitization div.img_box {
	margin: 20px 0 0 0;
	padding: 25px 0;
	border: 1px solid #dedcdc;
	background: #eeeeee;
	text-align: center;
}

div#main div#securitization ul.list_e li div#haken ul li {
	float: none;
	width: auto;
}

div#main div#securitization div#introduction_box ul.list_b li {
	margin-bottom: 10px;
}





/*	[accounting]
-----------------------------------------------*/
div#main div#accounting div.img_boxC {
	margin-top: -10px;
}


/*----- main_box01 -----*/

div#main div#accounting div#main_box01 {
	padding: 1px;
	background: url(../../images/common/bg_main_box01.gif) 0 0 repeat;
}

div#main div#accounting div#main_box01 div {
	padding: 12px 0 12px 10px;
	background: #ffffff;
	overflow: hidden;
	zoom: 1;
}

div#main div#accounting div#main_box01 p {
	float: left;
}

div#main div#accounting div#main_box01 ul {
	padding: 6px 0 0 0;
}

div#main div#accounting div#main_box01 ul li {
	float: left;
	margin: 0 0 0 20px;
}

div#main div#accounting div#main_box01 ul li a {
	display: block;
}

div#main div#accounting ul.list_e li h5 {
	margin: 0 15px;
	padding: 0 0 0 12px;
	background: url(../../images/common/i_ico_list01.gif) 0 5px no-repeat;
	color: #1f5fa9;
	font-weight: bold;
}


/*----- main_box02 -----*/

div#main div#accounting div#main_box02 {
	padding: 1px;
	background: url(../../images/common/bg_main_box02.gif) 0 0 repeat;
}

div#main div#accounting div#main_box02 div {
	padding: 12px 0 12px 10px;
	background: #ffffff;
	overflow: hidden;
	zoom: 1;
}

div#main div#accounting div#main_box02 p {
	float: left;
}

div#main div#accounting div#main_box02 ul {
	padding: 6px 0 0 0;
}

div#main div#accounting div#main_box02 ul li {
	float: left;
	margin: 0 0 0 20px;
}

div#main div#accounting div#main_box02 ul li a {
	display: block;
}






/*	[payable]
-----------------------------------------------*/
div#main div#payable div.img_boxC {
	margin-top: -10px;
}

div#main div#payable h6.midashi_b {
	margin-top: 15px;
}

div#main div#payable p.p01 {
	margin: 0 5px 10px 5px;
}


/*----- list_e -----*/

div#main div#payable ul.list_e li p {
	margin: 0 15px;
	padding: 0 0 0 12px;
	background: url(../../images/common/i_ico_list01.gif) 0 5px no-repeat;
	color: #1f5fa9;
	font-weight: bold;
}

div#main div#payable ul.list_e li div p {
	margin: 0;
	padding: 10px;
	background: #ffffff;
	color: #666666;
	font-weight: normal;
}

div#main div#payable ul.list_e li div p span.notes {
	display: block;
	padding: 0 0 0 1em;
	text-indent: -1em;
}


/*----- table_box01 -----*/

div#main div#payable div.table_box01 {
	margin-bottom: 10px;
}

div#main div#payable div.table_box01 td p {
	margin-top: 5px;
}

div#main div#payable div.table_box01 td em {
	color: #1f5fa9;
	font-weight: bold;
}





/*	[payment]
-----------------------------------------------*/
div#main div#payment div.img_boxC {
	margin: -5px 0 30px 0;
}

div#main div#payment h6.midashi_b {
	margin-top: 15px;
}

div#main div#payment p.notes {
	margin: 10px;
	padding: 0 0 0 1em;
	text-indent: -1em;
}


/*----- list_e -----*/

div#main div#payment ul.list_e li p {
	margin: 0 15px;
	padding: 0 0 0 12px;
	background: url(../../images/common/i_ico_list01.gif) 0 5px no-repeat;
	color: #1f5fa9;
	font-weight: bold;
}

div#main div#payment ul.list_e li div p {
	margin: 0;
	padding: 10px;
	background: #ffffff;
	color: #666666;
	font-weight: normal;
}


/*----- table_box01 -----*/

div#main div#payment div.table_box01 {
	margin-bottom: 10px;
}

div#main div#payment div.table_box01 td p {
	margin-top: 5px;
}

div#main div#payment div.table_box01 td em {
	color: #1f5fa9;
	font-weight: bold;
}





/*	[receivable]
-----------------------------------------------*/
div#main div#receivable h6.midashi_b {
	margin-top: 15px;
}

div#main div#receivable p.p01 {
	margin: 0 5px 10px 5px;
}

div#main div#receivable div.lead_box p {
	margin-right: 5px;
}

div#main div#receivable div.lead_box,
div#main div#receivable div.lead_box p.lead {
	margin-right: 0;
}

div#main div#receivable div.img_boxC {
	margin: -5px 0 30px 0;
}


/*----- list_e -----*/

div#main div#receivable ul.list_e li p {
	margin: 0 15px;
	padding: 0 0 0 12px;
	background: url(../../images/common/i_ico_list01.gif) 0 5px no-repeat;
	color: #1f5fa9;
	font-weight: bold;
}

div#main div#receivable ul.list_e li div p {
	margin: 0;
	padding: 10px;
	background: #ffffff;
	color: #666666;
	font-weight: normal;
}

div#main div#receivable ul.list_e li div p span.notes {
	display: block;
	padding: 0 0 0 1em;
	text-indent: -1em;
}


/*----- table_box01 -----*/

div#main div#receivable div.table_box01 {
	margin-bottom: 10px;
}

div#main div#receivable div.table_box01 td p {
	margin-top: 5px;
}

div#main div#receivable div.table_box01 td em {
	color: #1f5fa9;
	font-weight: bold;
}

div#main div#receivable div.table_box01 td span {
	color: #1f5fa9;
}





/*	[ifrs]
-----------------------------------------------*/
div#main div#ifrs h6.midashi_b {
	margin-top: 15px;
}



/*	[audit]
-----------------------------------------------*/

/*----- merit_box -----*/

div#main div#audit div.merit_box {
	margin: 15px 0 0 0;
	padding: 0 0 10px 0;
	border: 1px solid #eeeeee;
}

div#main div#audit div.merit_box h6 {
	margin: 0 0 15px 0;
}

div#main div#audit div.merit_box ul {
	margin: 0 18px;
}

div#main div#audit div.merit_box ul li {
	margin: 0 0 5px 0;
	padding: 0 0 0 8px;
	background: url(../../images/common/i_ico_list02.gif) 0 8px no-repeat;
}

/*----- img_boxC -----*/

div#main div#audit div.img_boxC {
	margin: 30px 0;
}



/*	[reborn]
-----------------------------------------------*/
div#main div#reborn div.lead_box p {
	margin-right: 5px;
}

div#main div#reborn div.lead_box,
div#main div#reborn div.lead_box p.lead {
	margin-right: 0;
}

div#main div#reborn h6.midashi_b {
	margin-top: 15px;
}

/*----- introduction_list -----*/

div#main div#reborn ul.introduction_list {
	margin: 0 0 0 12px;
}

div#main div#reborn ul.introduction_list li {
	padding: 0 0 0 8px;
	background: url(../../images/common/i_ico_list02.gif) 0 8px no-repeat;
}



/*	[accession]
-----------------------------------------------*/
div#main div#accession div.lead_box p {
	margin-right: 12px;
}

div#main div#accession div.lead_box,
div#main div#accession div.lead_box p.lead {
	margin-right: 0;
}

div#main div#accession h6.midashi_b {
	margin-top: 15px;
}

div#main div#accession h6.midashi_b a {
	padding: 0 0 0 10px;
	background: url(../../images/accounts/accession/i_arrow01.gif) 2px 3px no-repeat;
	color: #666666; 
	font-size: 86%;
	font-weight: normal;
}

div#main div#accession h6.midashi_b a:hover {
	color: #1c9de7;
}

div#main div#hanbaikanri{padding-top:20px;}


/*	[development]
-----------------------------------------------*/
div#main div#development h6.midashi_b {
	margin-top: 15px;
}



/*--------------------------------------------------------------
 responsive  min-width:768px
--------------------------------------------------------------*/
@media(min-width:768px) {


}/* end */



/*--------------------------------------------------------------
 responsive  max-width:768px
--------------------------------------------------------------*/
@media(max-width:768px) {

	div#contents_inner01 {background:none;}

	div#main div.lead_box {width:96%;margin:0 auto 20px;}
	div#main div.lead_box img {display:none;}
	div#main div.lead_box h5.midashi_c img {display:block;margin-bottom:15px;}
	div#main div.lead_box p {clear:both;}

	div#accounts_and_taxation,
	div#support,
	div#accounts_and_taxation,
	div#securitization,
	div#accounting,
	div#audit,
	div#reborn {width:98%;margin:0 auto;}

	div.img_boxC img,
	div#accounts_and_taxation img,
	div.img_box img {max-width:98%;height:auto;margin:0 auto;}

	div#main div.sp_cont_box {width:96%;margin:0 auto 10px;}

	div#main div.conBox {width:98%;margin:0 auto;}
	div#main div.conBox img {max-width:100%;height:auto;margin:6px auto;}


	/* 経理周辺サポート */
	div#main div#accounting div#main_box01 p { float:none; width:30%; }
	div#main div#accounting div#main_box01 p img { width:98%; height:auto; }
	div#main div#accounting div#main_box01 ul { margin:auto; width:100%; }
	div#main div#accounting div#main_box01 ul li {	margin:0; padding:0; width:33%;}
	div#main div#accounting div#main_box01 ul li img { width:98%; height:auto; margin:0 auto;}

	div#main div#accounting div#main_box02 p { float:none; width:30%; }
	div#main div#accounting div#main_box02 p img { width:98%; height:auto; }
	div#main div#accounting div#main_box02 ul { margin:auto; width:100%; }
	div#main div#accounting div#main_box02 ul li {	margin:0; padding:0; width:50%;}
	div#main div#accounting div#main_box02 ul li img { width:98%; height:auto; margin:0 auto;}
	
	/* 販売管理 */
	div#main div#hanbaikanri     {width:96%;margin:0 auto;}
	div#main div#hanbaikanri img {max-width:100%;height:auto;}


}/* end */