@charset "utf-8";
/*
Theme Name: 小樽青色申告連合会テーマ
Theme URI: http://www.lat43n.com/
Description: 小樽青色申告連合会HPテーマファイル
Version: 1.0
Author: Juxtaposition
Author URI: http://www.lat43n.com/
Tags: 
*/

* {
	margin: 0px;
	padding: 0px;
}
body {
	background: #FFFFFF url(resource/img/bg_body.jpg) repeat-x;
	text-align: center;
	font: 62.5% "ヒラギノ角ゴ Pro W3", "Hiragino Kaku Gothic Pro", "ＭＳ Ｐゴシック", "sans-serif";
	color: #333333;
}
p {
	font-size: 1.4em;
	line-height: 1.5;
}
ul {
	font-size: 1.4em;
	line-height: 1.5;
	list-style: url(none) none;
}
dl {
	font-size: 1.4em;
	line-height: 1.5;
}
img {
	vertical-align: bottom;
	border-style: none;
}
.bg {
	background: url(resource/img/bg_contents.jpg) repeat-y center;
}
#contents a {
	color: #336699;
	text-decoration: underline;
}
#contents a:hover {
	color: #336699;
	text-decoration: none;
}
#wrap {
	background: url(resource/img/bg_wrap.jpg) no-repeat center top;
}

/*-----------------------------------------------------------
header
-----------------------------------------------------------*/
#header {
	width: 820px;
	margin-right: auto;
	margin-left: auto;
	text-align: left;
}
#header h1 {
	padding-top: 12px;
	float: left;
}
#header ul li {
	display: inline;
}
#header .nav01 {
	float: right;
	padding-top: 45px;
	padding-right: 5px;
}
#header .nav02 {
	clear: both;
	height: 35px;
	text-align: right;
	padding-right: 10px;
}

/*-----------------------------------------------------------
contents
-----------------------------------------------------------*/
#contents {
	width: 780px;
	margin-right: auto;
	margin-left: auto;
	padding: 15px 20px 0px;
	text-align: left;
}

/*-----------------------------------------------------------
main
-----------------------------------------------------------*/
#main {
	width: 580px;
	float: left;
}

/*-----------------------------------------------------------
sidebar
-----------------------------------------------------------*/
#sidebar {
	float: right;
	width: 180px;
}
#sidebar img {
	margin-bottom: 11px;
}
#sidebar ul {
	margin-bottom: 10px;
}
#sidebar li {
	background: url(resource/img/ico_arrow.jpg) no-repeat left 4px;
	padding-left: 21px;
}
#sidebar form {
	margin-bottom: 10px;
}
#sidebar select {
	width: 170px;
}

/*-----------------------------------------------------------
footer
-----------------------------------------------------------*/
#footer {
	background: url(resource/img/bg_footer_r.jpg) repeat-x;
	height: 265px;
	clear: both;
}
#footer .fbox {
	background: url(resource/img/bg_footer.jpg) no-repeat center top;
	height: 265px;
}
#footer .fbox div {
	width: 820px;
	margin-right: auto;
	margin-left: auto;
}
#footer .pagetop {
	text-align: right;
	padding-top: 10px;
	padding-right: 98px;
}
#footer .praivacy {
	float: right;
	padding-top: 189px;
	width: 132px;
	text-align: left;
}
#footer address {
	font-style: normal;
	color: #FFFFFF;
	text-align: left;
	padding-left: 80px;
	padding-top: 100px;
	font-size: 12px;
	line-height: 1.3;
}
#footer .size14 {
	font-size: 14px;
}
#footer a {
	color: #FFFFFF;
	text-decoration: none;
}
#footer a:hover {
	text-decoration: underline;
}

/*-----------------------------------------------------------
basic layout
-----------------------------------------------------------*/
.txtr {
	text-align: right;
}
.clear {
	clear: both;
}
.left {
	float: left;
}
.right {
	float: right;
}

/*-----------------------------------------------------------
clearfix
-----------------------------------------------------------*/
.clearfix:after {
	content:".";
	display:block;
	height:0;
	clear:both;
	visibility:hidden;
}
.clearfix {
	display:inline-block;
}
/* Hides from MacIE \*/
*html .clearfix {
	height:1%;
}
.clearfix {
	display:block;
}
/* End hide from MacIE */

/*-----------------------------------------------------------
for WordPress
-----------------------------------------------------------*/

.navigation {
	font-size: 1.4em;
	line-height: 1.5;
	display: block;
	text-align: center;
	clear: both;
	padding-top: 16px;
	padding-bottom: 16px;
}
.alignright {
	float: right;
	}

.alignleft {
	float: left
	}