BODY {



	FONT: 12px/200% "Verdana, Arial, Helvetica, sans-serif"; COLOR: #333333



;}



P {



	FONT: 12px/200% "Verdana, Arial, Helvetica, sans-serif"; COLOR: #333333



;}



TABLE {



	FONT: 12px/200% "Verdana, Arial, Helvetica, sans-serif"; COLOR: #333333



;}



LI {



	FONT: 12px/200% "Verdana, Arial, Helvetica, sans-serif"; COLOR: #333333



;}



DIV {



	FONT: 12px/200% "Verdana, Arial, Helvetica, sans-serif"; COLOR: #333333



;}



SPAN {



	FONT: 12px/200% "Verdana, Arial, Helvetica, sans-serif"; COLOR: #333333



;}



TH {



	FONT: bold 1em/200% "Verdana, Arial, Helvetica, sans-serif"; COLOR: #000000



;}



CAPTION {



	font : bold 13px /200%;font-family : "Verdana, arial, helvetica, sans-serif"; COLOR: #000000; TEXT-ALIGN: left



;}



P {



	MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px



;}



UL {



	MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px



;}



OL {



	MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px



;}



STRONG {



	FONT-WEIGHT: normal



;}



BODY {



	MARGIN: 0px 0px 0px 5px; SCROLLBAR-HIGHLIGHT-COLOR: #ffffff; SCROLLBAR-SHADOW-COLOR: #f1f1f1; SCROLLBAR-3DLIGHT-COLOR: #c2c2c2; SCROLLBAR-ARROW-COLOR: #c2c2c2; SCROLLBAR-DARKSHADOW-COLOR: #000000; SCROLLBAR-BASE-COLOR: #f1f1f1



;}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}



BODY.base {



	background : #ffffff url(../../../../../ホームページ関係/ＨＰ/web関連/税理士講座%20税理士講座トップ%20＜資格の大原＞.files/img/img_basebg.gif) fixed 0px 0px; MARGIN: 0px 0px 0px 5px



;}



A:link {
TEXT-DECORATION: none



;}



A:visited {
TEXT-DECORATION: none



;}



A:active {



	LEFT: 1px; CLIP: rect(auto auto auto auto); POSITION: relative; TOP: 1px; TEXT-DECORATION: underline



;}



A:hover {



	LEFT: 1px; CLIP: rect(auto auto auto auto); COLOR: #ff0000; POSITION: relative; TOP: 1px; TEXT-DECORATION: underline



;}



A.notmove:link {
TEXT-DECORATION: none



;}



A.notmove:visited {



	COLOR: #0000ff; TEXT-DECORATION: none



;}



A.notmove:active {



	LEFT: 0px; CLIP: rect(auto auto auto auto); COLOR: #ff0000; POSITION: relative; TOP: 0px; TEXT-DECORATION: underline



;}



A.notmove:hover {



	LEFT: 0px; CLIP: rect(auto auto auto auto); COLOR: #ff0000; POSITION: relative; TOP: 0px; TEXT-DECORATION: underline



;}



A.navi:link {



	COLOR: #1e90ff; TEXT-DECORATION: none



;}



A.navi:visited {



	COLOR: #1e90ff; TEXT-DECORATION: none



;}



A.navi:active {



	LEFT: 1px; CLIP: rect(auto auto auto auto); COLOR: #ff0000; POSITION: relative; TOP: 1px; TEXT-DECORATION: underline



;}



A.navi:hover {



	LEFT: 1px; CLIP: rect(auto auto auto auto); COLOR: #ff0000; POSITION: relative; TOP: 1px; TEXT-DECORATION: underline



;}



H1 {



	PADDING-RIGHT: 0px; PADDING-LEFT: 0px; PADDING-BOTTOM: 0px; MARGIN: 0px; FONT: bold 18px/150% "Verdana, Arial, Helvetica, sans-serif"; COLOR: #000000; PADDING-TOP: 0px



;}



H2 {



	PADDING-RIGHT: 0px; PADDING-LEFT: 0px; PADDING-BOTTOM: 0px; MARGIN: 0px; FONT: bold 16px/150% "Verdana, Arial, Helvetica, sans-serif"; COLOR: #000000; PADDING-TOP: 0px



;}



H3 {



	PADDING-RIGHT: 0px; PADDING-LEFT: 0px; PADDING-BOTTOM: 0px; MARGIN: 0px; FONT: bold 14px/150% "Verdana, Arial, Helvetica, sans-serif"; COLOR: #000000; PADDING-TOP: 0px



;}



H4 {



	PADDING-RIGHT: 0px; PADDING-LEFT: 0px; PADDING-BOTTOM: 0px; MARGIN: 0px; FONT: bold 12px/150% "Verdana, Arial, Helvetica, sans-serif"; COLOR: #000000; PADDING-TOP: 0px



;}



UL.Mark {



	list-style-image : url(file://&);ームページ関係/ＨＰ/web関連/税理士講座%20税理士講座トップ%20＜資格の大原＞.files/images/img_listarrow.gif);}



.F9px {



	FONT: 9px/150% "Verdana, Arial, Helvetica, sans-serif"



;}



.F9pxRed {



	FONT: 9px/150% "Verdana, Arial, Helvetica, sans-serif"; COLOR: #ff0000



;}



.F9pxWhite {



	FONT: 9px/150% "Verdana, Arial, Helvetica, sans-serif"; COLOR: #ffffff



;}



.F10px {



	FONT: 10px/150% "Verdana, Arial, Helvetica, sans-serif"



;}



.F10pxRed {



	FONT: 10px/150% "Verdana, Arial, Helvetica, sans-serif"; COLOR: #ff0000



;}



.F10pxWhite {



	FONT: 10px/150% "Verdana, Arial, Helvetica, sans-serif"; COLOR: #ffffff



;}



.F11px {



	FONT: 11px/150% "Verdana, Arial, Helvetica, sans-serif"



;}



.F11pxRed {



	FONT: 11px/150% "Verdana, Arial, Helvetica, sans-serif"; COLOR: #ff0000



;}



.F11pxWhite {



	FONT: 11px/150% "Verdana, Arial, Helvetica, sans-serif"; COLOR: #ffffff



;}



.F12px {



	FONT: 12px/150% "Verdana, Arial, Helvetica, sans-serif"



;}



.F12pxB {



	FONT: bold 12px/150% "Verdana, Arial, Helvetica, sans-serif"



;}



.F12pxRed {



	FONT: 12px/150% "Verdana, Arial, Helvetica, sans-serif"; COLOR: #ff0000



;}



.F12pxBRed {



	FONT: bold 12px/150% "Verdana, Arial, Helvetica, sans-serif"; COLOR: #ff0000



;}



.F12pxWhite {



	FONT: 12px/150% "Verdana, Arial, Helvetica, sans-serif"; COLOR: #ffffff



;}



.F12pxBWhite {



	FONT: bold 12px/150% "Verdana, Arial, Helvetica, sans-serif"; COLOR: #ffffff



;}



.F14px {



	FONT: 14px/150% "Verdana, Arial, Helvetica, sans-serif"



;}



.F14pxB {



	FONT: bold 14px/150% "Verdana, Arial, Helvetica, sans-serif"



;}



.F14pxRed {



	FONT: 14px/150% "Verdana, Arial, Helvetica, sans-serif"; COLOR: #ff0000



;}



.F14pxBRed {



	FONT: bold 14px/150% "Verdana, Arial, Helvetica, sans-serif"; COLOR: #ff0000



;}



.F14pxWhite {



	FONT: 14px/150% "Verdana, Arial, Helvetica, sans-serif"; COLOR: #ffffff



;}



.F14pxBWhite {



	FONT: bold 14px/150% "Verdana, Arial, Helvetica, sans-serif"; COLOR: #ffffff



;}



.F16px {



	FONT: 16px/150% "Verdana, Arial, Helvetica, sans-serif"



;}



.F16pxB {



	FONT: bold 16px/150% "Verdana, Arial, Helvetica, sans-serif"



;}



.F16pxRed {



	FONT: 16px/150% "Verdana, Arial, Helvetica, sans-serif"; COLOR: #ff0000



;}



.F16pxBRed {



	FONT: bold 16px/150% "Verdana, Arial, Helvetica, sans-serif"; COLOR: #ff0000



;}



.F16pxWhite {



	FONT: 16px/150% "Verdana, Arial, Helvetica, sans-serif"; COLOR: #ffffff



;}



.F16pxBWhite {



	FONT: bold 16px/150% "Verdana, Arial, Helvetica, sans-serif"; COLOR: #ffffff



;}



.F18px {



	FONT: 18px/150% "Verdana, Arial, Helvetica, sans-serif"



;}



.F18pxB {



	FONT: bold 18px/150% "Verdana, Arial, Helvetica, sans-serif"



;}



.F18pxRed {



	FONT: 18px/150% "Verdana, Arial, Helvetica, sans-serif"; COLOR: #ff0000



;}



.F18pxBRed {



	FONT: bold 18px/150% "Verdana, Arial, Helvetica, sans-serif"; COLOR: #ff0000



;}



.F18pxWhite {



	FONT: 18px/150% "Verdana, Arial, Helvetica, sans-serif"; COLOR: #ffffff



;}



.F18pxBWhite {



	FONT: bold 18px/150% "Verdana, Arial, Helvetica, sans-serif"; COLOR: #ffffff



;}



.F26pxB {



	FONT: bold 26px/100% "Verdana, Arial, Helvetica, sans-serif"



;}



.MgnTop0em {



	MARGIN-TOP: 0em



;}



.MgnTop1em {



	MARGIN-TOP: 1em



;}



.MgnTop2em {



	MARGIN-TOP: 2em



;}



.MgnTop3em {



	MARGIN-TOP: 3em



;}



.MgnRgt0em {



	MARGIN-RIGHT: 0em



;}



.MgnRgt1em {



	MARGIN-RIGHT: 1em



;}



.MgnRgt2em {



	MARGIN-RIGHT: 2em



;}



.MgnRgt3em {



	MARGIN-RIGHT: 3em



;}



.MgnBtm0em {



	MARGIN-BOTTOM: 0em



;}



.MgnBtm1em {



	MARGIN-BOTTOM: 1em



;}



.MgnBtm2em {



	MARGIN-BOTTOM: 2em



;}



.MgnBtm3em {



	MARGIN-BOTTOM: 3em



;}



.MgnLft0em {



	MARGIN-LEFT: 0em



;}



.MgnLft1em {



	MARGIN-LEFT: 1em



;}



.MgnLft2em {



	MARGIN-LEFT: 2em



;}



.MgnLft3em {



	MARGIN-LEFT: 3em



;}



.BrdSld1pxRed {



	BORDER-RIGHT: #ff0000 1px solid; BORDER-TOP: #ff0000 1px solid; BORDER-LEFT: #ff0000 1px solid; BORDER-BOTTOM: #ff0000 1px solid



;}



.BrdSld1pxGlay {



	BORDER-RIGHT: #666666 1px solid; BORDER-TOP: #666666 1px solid; BORDER-LEFT: #666666 1px solid; BORDER-BOTTOM: #666666 1px solid



;}



.BrdDot1pxRed {



	BORDER-RIGHT: #ff0000 1px dotted; BORDER-TOP: #ff0000 1px dotted; BORDER-LEFT: #ff0000 1px dotted; BORDER-BOTTOM: #ff0000 1px dotted



;}



.BrdDot1pxGlay {



	BORDER-RIGHT: #666666 1px dotted; BORDER-TOP: #666666 1px dotted; BORDER-LEFT: #666666 1px dotted; BORDER-BOTTOM: #666666 1px dotted



;}



.BrdSld2pxRed {



	BORDER-RIGHT: #ff0000 2px solid; BORDER-TOP: #ff0000 2px solid; BORDER-LEFT: #ff0000 2px solid; BORDER-BOTTOM: #ff0000 2px solid



;}



.BrdSld2pxGlay {



	BORDER-RIGHT: #666666 2px solid; BORDER-TOP: #666666 2px solid; BORDER-LEFT: #666666 2px solid; BORDER-BOTTOM: #666666 2px solid



;}



.BrdDot2pxRed {



	BORDER-RIGHT: #ff0000 2px dotted; BORDER-TOP: #ff0000 2px dotted; BORDER-LEFT: #ff0000 2px dotted; BORDER-BOTTOM: #ff0000 2px dotted



;}



.BrdDot2pxGlay {



	BORDER-RIGHT: #666666 2px dotted; BORDER-TOP: #666666 2px dotted; BORDER-LEFT: #666666 2px dotted; BORDER-BOTTOM: #666666 2px dotted



;}



.BgGlay {



	PADDING-RIGHT: 2px; PADDING-LEFT: 2px; PADDING-BOTTOM: 2px; PADDING-TOP: 2px; BACKGROUND-COLOR: #f1f1f1



;}



.BgRed {



	PADDING-RIGHT: 2px; PADDING-LEFT: 2px; PADDING-BOTTOM: 2px; PADDING-TOP: 2px; BACKGROUND-COLOR: #fff0f5



;}



.BgOrange {



	PADDING-RIGHT: 2px; PADDING-LEFT: 2px; PADDING-BOTTOM: 2px; PADDING-TOP: 2px; BACKGROUND-COLOR: #faf0e6



;}



.BgBrdGlay {



	BORDER-RIGHT: #666666 1px solid; PADDING-RIGHT: 2px; BORDER-TOP: #666666 1px solid; PADDING-LEFT: 2px; PADDING-BOTTOM: 2px; BORDER-LEFT: #666666 1px solid; PADDING-TOP: 2px; BORDER-BOTTOM: #666666 1px solid; BACKGROUND-COLOR: #f1f1f1



;}



.BgBrdRed {



	BORDER-RIGHT: #ff0000 1px solid; PADDING-RIGHT: 2px; BORDER-TOP: #ff0000 1px solid; PADDING-LEFT: 2px; PADDING-BOTTOM: 2px; BORDER-LEFT: #ff0000 1px solid; PADDING-TOP: 2px; BORDER-BOTTOM: #ff0000 1px solid; BACKGROUND-COLOR: #fff0f5



;}



.BgBrdOrange {



	BORDER-RIGHT: #ffa500 1px solid; PADDING-RIGHT: 2px; BORDER-TOP: #ffa500 1px solid; PADDING-LEFT: 2px; PADDING-BOTTOM: 2px; BORDER-LEFT: #ffa500 1px solid; PADDING-TOP: 2px; BORDER-BOTTOM: #ffa500 1px solid; BACKGROUND-COLOR: #faf0e6



;}



.BgBrdDotGlay {



	BORDER-RIGHT: #666666 1px dotted; PADDING-RIGHT: 2px; BORDER-TOP: #666666 1px dotted; PADDING-LEFT: 2px; PADDING-BOTTOM: 2px; BORDER-LEFT: #666666 1px dotted; PADDING-TOP: 2px; BORDER-BOTTOM: #666666 1px dotted; BACKGROUND-COLOR: #f1f1f1



;}



.BgBrdDotOrange {



	BORDER-RIGHT: #ffa500 1px dotted; PADDING-RIGHT: 2px; BORDER-TOP: #ffa500 1px dotted; PADDING-LEFT: 2px; PADDING-BOTTOM: 2px; BORDER-LEFT: #ffa500 1px dotted; PADDING-TOP: 2px; BORDER-BOTTOM: #ffa500 1px dotted; BACKGROUND-COLOR: #faf0e6



;}



.Shadow {



	PADDING-RIGHT: 0px; PADDING-LEFT: 0px; FILTER: dropshadow( color=#cccccc, offx=1, offy=1, positive=1 ); PADDING-BOTTOM: 0px; MARGIN: 0px; WIDTH: 100%; COLOR: #000000; PADDING-TOP: 0px



;}



.HeadlineGlay {



	PADDING-RIGHT: 2px; PADDING-LEFT: 2px; PADDING-BOTTOM: 2px; MARGIN: 0em; PADDING-TOP: 2px; BACKGROUND-COLOR: #eff3f7



;}



.HeadlineBlue {



	PADDING-RIGHT: 2px; PADDING-LEFT: 2px; PADDING-BOTTOM: 2px; MARGIN: 0em; COLOR: #ffffff; PADDING-TOP: 2px; BACKGROUND-COLOR: #191970



;}
.F12pxGray {
	FONT: 12px/150% "Verdana, Arial, Helvetica, sans-serif"



;
	color: #666666;
}
.F10pxGray {

	FONT: 10px/150% "Verdana, Arial, Helvetica, sans-serif"



;
	color: #666666;
}
.F11pxGray {


	FONT: 11px/150% "Verdana, Arial, Helvetica, sans-serif"



;
	color: #666666;
}
.list-asta {
	background-attachment: fixed;
	background-image : url(../../../dat/css/list-asta.gif);
	background-repeat: no-repeat;
	background-position: center center;
}
.F12pxBlue {

	FONT: 12px/150% "Verdana, Arial, Helvetica, sans-serif"



;
	color: #0000FF;
}
.copyright {
	background-image : url(../kyouyou/copyright.gif);
	background-repeat: no-repeat;
	background-position: center center;
}
.siryouseikyu {
	background-image : url(../../../dat/css/panf-hyousi.gif);
	background-repeat: no-repeat;
	background-position: center center;
}
.BgYellow {




	PADDING-RIGHT: 2px; PADDING-LEFT: 2px; PADDING-BOTTOM: 2px; PADDING-TOP: 2px; BACKGROUND-COLOR: #FFFFBF



;
}
.dot {
	background-image : url(../../../dat/css/dot.gif);
	background-repeat: repeat;
}
.list-asta_blue {

	background-attachment: fixed;
	background-image : url(../../../dat/css/list-asta_blue.gif);
	background-repeat: no-repeat;
	background-position: center center;
}
.ico-keiri {
	background-attachment: fixed;
	background-image : url(../../../dat/css/ico-keiri.gif);
	background-repeat: no-repeat;
	background-position: center center;
}
.ico-koumu {

	background-attachment: fixed;
	background-image : url(../../../dat/css/ico-koumu.gif);
	background-repeat: no-repeat;
	background-position: center center;
}
.ico-iryou {


	background-attachment: fixed;
	background-image : url(../../../dat/css/ico-iryou.gif);
	background-repeat: no-repeat;
	background-position: center center;
}
.F16pxBOrange {




	FONT: bold 16px/150% "Verdana, Arial, Helvetica, sans-serif"; COLOR: #FF6600



;
}
.F16pxBSkyblue {





	FONT: bold 16px/150% "Verdana, Arial, Helvetica, sans-serif"; COLOR: #0099FF



;
}
.F14pxBSkyblue {






	FONT: bold 14px/150% "Verdana, Arial, Helvetica, sans-serif"; COLOR: #0099FF



;
}
.F18pxBNavy {







	FONT: bold 18px/150% "Verdana, Arial, Helvetica, sans-serif"; COLOR: #000099



;
}
.F18pxBOrange {








	FONT: bold 18px/150% "Verdana, Arial, Helvetica, sans-serif"; COLOR: #FF3300



;
}
.F14pxOrange {
	FONT: bold 14px/150% "Verdana, Arial, Helvetica, sans-serif";
	COLOR: #FF6600



;
}
.F14pxBrown {
	COLOR: #660000



;
	font-family: "Verdana, Arial, Helvetica, sans-serif";
	font-size: 14px;
	line-height: 150%;
	font-weight: bold;
}
.bg-green {
	background-image : url(file://dat/honka/bg/bg-green.gif);
}
.bg-blue {

	background-image : url(bg-blue.gif);
}
.bg-pink {


	background-image : url(bg-pink.gif);
}
.lin_footer {
	background-image : url(lin_footer.gif);
	background-repeat: no-repeat;
}
.lin_header {

	background-image : url(lin_header.gif);
	background-repeat: no-repeat;
}
.bg-yellow {
	background-image : url(bg-yellow.gif);
	background-repeat: repeat;
	border: thin groove #996633;
}
.F14pxGold {
	FONT: bold 14px/150% "Verdana, Arial, Helvetica, sans-serif";
	COLOR: #996633



;
}
.F12pxBrown {
	COLOR: #660000


;
	font-family: Verdana, Arial, Helvetica, sans-serif;
	font-size: 12px;
	line-height: 150%;
	font-weight: bold;
}
.Sld3pxBGreen {
	border: 3px solid #003300;
}
.body_yama {
	FONT: 12px/200% "Verdana, Arial, Helvetica, sans-serif";
	COLOR: #333333



;
	background-image: url(../../kokura/syakaijin/yamaguchi/img/bg.gif);
	background-repeat: repeat;
}
.info_yama {
	FONT: bold 14px/200% "Verdana, Arial, Helvetica, sans-serif";
	COLOR: #996600


;
	background-image: url(../../kokura/syakaijin/yamaguchi/img/bg2.gif);
	background-repeat: repeat;
	border: thin ridge #996600;
}