@charset "utf-8";/*Theme Name: 税理士クラブ*//*----------リセット-----------------------------------------------*/html, body, div, span, applet, object, iframe,h1, h2, h3, h4, h5, h6, p, blockquote, pre,a, abbr, acronym, address, big, cite, code,del, dfn, em, ins, kbd, q, s, samp,small, strike, strong, sub, sup, tt, var,b, u, i, center,dl, dt, dd, ol, ul, li,fieldset, form, label, legend,table, caption, tbody, tfoot, thead, tr, th, td,article, aside, canvas, details, embed,figure, figcaption, footer, header, hgroup,menu, nav, output, ruby, section, summary,time, mark, audio, video {    margin: 0;    padding: 0;    border: 0;    font-style:normal;    font-weight: normal;    vertical-align: baseline;  line-height: 150%;  letter-spacing: 3px;  font-family:'Lucida Grande','Hiragino Kaku Gothic ProN', 'ヒラギノ角ゴ ProN W3',Meiryo, メイリオ, sans-serif;}img {    vertical-align:bottom;    margin: 0;    padding: 0;    border: 0;}article, aside, details, figcaption, figure,footer, header, hgroup, menu, nav, section {    display: block;}html{    overflow-y: scroll;}blockquote, q {    quotes: none;}blockquote:before, blockquote:after,q:before, q:after {    content: '';    content: none;}input, textarea,{    margin: 0;    padding: 0;}ol, ul{    list-style:none;}table{    border-collapse: collapse;     border-spacing:0;}caption, th{    text-align: left;}a:focus {    outline:none;}.clearfix:after {    content: ".";     display: block;    clear: both;    height: 0;    visibility: hidden;}.clearfix {    min-height: 1px;}* html .clearfix {    height: 1px;    /*\*//*/    height: auto;    overflow: hidden;    /**/}.both{    clear:both;}caption, th {  text-align: left;}h1, h2, h3, h4 {  font-size: 130%;  font-weight: bold;}h5, h6 {  font-size: 100%;  font-weight: normal;}/*-------レイアウト-----------------------------------------------------------*/body{    font-size: 12px;    background-image:url(image/header.png),url(image/back.png) ;    background-repeat:repeat-x, repeat;}#Wrap{  width:100%;  margin:0px;}#Wrap_in{  width:900px;  margin:0 auto 30px;  overflow:hidden;}#main_index,#main_index_archive{  width:633px;  float:left; background:url(image/text_bg.png) repeat;}.inner {  padding:0px 10px;}#special_topic{  width:223px;  float:right;}/*-------ヘッダー-----------------------------------------------------------*/header{  padding:30px 0 15px;  overflow:hidden;}header h1{  float:left;}/*-------ナビ-----------------------------------------------------------*/nav{  width:75%;  float:right;  margin-top:40px;}nav ul{  overflow:hidden;}nav ul li{  display:inline;}nav ul li a{  line-height:30px;  padding:0 12px;}/*-------メイン（NEWS INFORMATION）-----------------------------------------------------------*/#news_information{ 	margin-bottom:20px;  overflow:hidden;}#news_information img{  float:left;}#news_information dl{  max-height:95px;  overflow-y:auto;  padding-left:15px;  width:41%;  float:right;}#news_information dl dt{  list-style:square;  display:list-item;  float:left;  margin-right:10px;}#news_information dl dd{  margin-bottom:9px;}/*-------メイン（RECENT POST）----------------------------------------------------------*/#recent_post{  margin-bottom:30px;  overflow:hidden;}#recent_post .items{  overflow:hidden;  width:200px;  float:left;  margin-right:33px;}#recent_post .nospace{  margin-right:0px;}#recent_post .items a{  display:block;}/*-------メイン（コンテンツ）----------------------------------------------------------*/#main_index p{  margin-bottom:15px;}/*-------メイン（SPECIAL TOPIC）-----------------------------------------------------------*/#special_topic .items2{  margin-bottom:25px;  overflow:hidden;}#special_topic .items2 a{  display:block;}#special_topic .items2 p{  margin-top:3px;}#special_topic .items2 span{  float:right;}/*-------内部ページ----------------------------------------------------------*/#main_index img{  float:right;  margin:0 0 5px 5px;}/*-------一覧ページ-----------------------------------------------------------*/#main_index_archive .items3{  overflow:hidden;  display:block;  margin-right:16px;  margin-bottom:20px;  width:200px;  float:left;}#main_index_archive .nospace{  margin-right:0px;}#main_index_archive .items3 a{  display:block;}/*-------フッター-----------------------------------------------------------*/footer{  padding:35px 0;  background:url(image/footer.png) repeat-x;}footer p{  text-align:center;}/*-------パンくず----------------------------------------------------------*/#breadcrumb{  margin-bottom:30px;  height:17px;}#breadcrumb ul{  overflow:hidden;}#breadcrumb ul li{  float:left;  padding-left: 8px;  margin-right: 20px;  background:url(image/pankuzu.png) no-repeat left center;}/*-------hタグ（NEWS INFORMATION）-----------------------------------------------------------*/#news_information h2{  margin-bottom:10px;  height:24px;}/*-------hタグ（RECENT POST）-----------------------------------------------------------*/#recent_post h2{  margin-bottom:10px;}#recent_post h3{  font-size:14px;  margin:5px 0;  padding-left:7px;  line-height:12px;}/*-------hタグ（コンテンツ）-----------------------------------------------------------*/#main_index h2,#main_index_archive h2{  margin-bottom:15px;  line-height:33px;  padding-left:27px;  background:url(image/h2.png) no-repeat;}#main_index h3{  margin-bottom:10px;  padding-left:15px;  clear:both;  line-height:23px;  background:url(image/h3.png) no-repeat;}#main_index h4{  padding-left:14px;  margin-bottom:10px;  line-height:25px;  font-style:italic;  background:url(image/h4.png) no-repeat;}#special_topic h2{  margin-bottom:10px;}#special_topic .items2 h3{  font-size: 14px;  margin-top: 3px;  }/*-------hタグ（一覧ページ）-----------------------------------------------------------*/#main_index_archive h3{  font-size:14px;  padding-left:9px;  margin-top:7px;  line-height:18px;  background:url(image/h3_ac.png) no-repeat left center;}/*-------装飾（全体）----------------------------------------------------------*/body{  color:#767676;}a:hover img{  opacity: 0.7;  filter: alpha(opacity=70);}h1 a:hover img{  opacity: 1;  filter: alpha(opacity=100);}a{  color:#DF065F;  text-decoration:none;}a:hover{  text-decoration: underline;}.alignleft{  float:left;  margin:10px 10px 10px 0;}.alignright{  float:right;  margin:10px 0 10px 10px;}#special_topic .items2 a:hover,#recent_post .items a:hover,#main_index_archive .items3 a:hover{  text-decoration:none;}/*-------装飾（ナビ）----------------------------------------------------------*/nav ul li a{  color:#333;  background:url(image/nav.png) no-repeat left center;}nav ul li a:hover{  text-decoration:none;  background:url(image/nav_hover.png) no-repeat left center;}/*-------装飾（RECENT POST）----------------------------------------------------------*/#recent_post h3{  color:#989898;  background:url(image/recent.png) no-repeat left center;  line-height:20px;  color:#c51721;}#recent_post a:hover h3{  background:url(image/recent_hover.png) no-repeat left center;  color:#fff;}#recent_post p{  color:#767676;}/*-------装飾（メインコンテンツ）----------------------------------------------------------*/#main_index h2,#main_index_archive h2{  color:#fff;}#main_index h3{  color:#BC577F;}#main_index h4{  color:#47464B;}/*-------装飾（SPECIAL TOPIC）----------------------------------------------------------*/#special_topic .items2 p{  color:#767676;}/*-------装飾（フッター）----------------------------------------------------------*/footer{  color:#333;}/*-------装飾（一覧ページ）----------------------------------------------------------*/#main_index_archive h3{  color:#c51721;}