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"; }



LI {



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



;}



DIV {



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



;}



SPAN {



	font : 50px /200%;font-family : "Verdana, arial, helvetica, sans-serif"; 
  
}



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



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



A:link {



	COLOR: #0000ff; TEXT-DECORATION: none



;}



A:visited {



	COLOR: #0000ff; TEXT-DECORATION: none



;}



A:active {



	LEFT: 1px; CLIP: rect(auto auto auto auto); COLOR: #ff0000; 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 {



	COLOR: #0000ff; 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);}



.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



;}
.W2pxGlay {
	border-top: 2px double #666666;
	border-right: 2px double #666666;
	border-bottom: 2px double #666666;
	border-left: 2px double #666666;
}
.W1pxNavy {

	border-top: 1px none #003366;
	border-right: 1px none #003366;
	border-bottom: 1px dashed #003366;
	border-left: 1px none #003366;
}
.W1pxOrange {
	border-top: 1px none #FF6633;
	border-right: 1px none #FF6633;
	border-bottom: 1px dashed #FF6633;
	border-left: 1px none #FF6633;
	background-image : url(../../../dat/css/cream.gif);
	background-repeat: repeat;
}
.W2pxOrange {
	border: 2px solid #FF9900;
}
.W1pxGreen {
	border-top: 1px none #009900;
	border-right: 1px none #009900;
	border-bottom: 1px dashed #009900;
	border-left: 1px none #009900;
	background-image : url(../../../dat/css/green.gif);
}
.point01 {
	background-repeat: no-repeat;
	background-position: center center;
	background-image : url(file://dat/syakaijin-kyouyou/number/1.gif);
	height: 40px;
	width: 40px;
}
.point02 {
	background-repeat: no-repeat;
	background-position: center center;
	background-image : url(file://dat/syakaijin-kyouyou/number/2.gif);
	height: 40px;
	width: 40px;
}
.W2pxGreen {
	border: 2px solid #00FF00;
}
.point03 {
	background-repeat: no-repeat;
	background-position: center center;
	background-image : url(file://dat/syakaijin-kyouyou/number/3.gif);
	height: 40px;
	width: 40px;
}
.point04 {
	background-repeat: no-repeat;
	background-position: center center;
	background-image : url(file://dat/syakaijin-kyouyou/number/4.gif);
	height: 40px;
	width: 40px;
}
.point05 {
	background-repeat: no-repeat;
	background-position: center center;
	background-image : url(file://dat/syakaijin-kyouyou/number/5.gif);
	height: 40px;
	width: 40px;
}
.W1pxOrange {

	border-top: 1px none #FF6633;
	border-right: 1px none #FF6633;
	border-bottom: 1px dashed #FF6633;
	border-left: 1px none #FF6633;
	background-image : url(../../../dat/css/cream.gif);
}
.W1pxPink {
	border-top: 1px none #FF66FF;
	border-right: 1px none #FF66FF;
	border-bottom: 1px dashed #FF66FF;
	border-left: 1px none #FF66FF;
	background-image : url(../../../dat/css/pink.gif);
	background-repeat: repeat;
}
.W2pxSkyblue {

	background-color: #E8FFE8;
	border: 2px solid #009999;
}
.W1pxBlue {
	background-color: #D7E9FF;
	border: 2px dotted #00CCFF;
}
.underline_orange {
	border-top: 1px none #FF6600;
	border-right: 1px none #FF6600;
	border-bottom: 1px dashed #FF6600;
	border-left: 1px none #FF6600;
	background-color: #FFFFCC;
}
.W2pxBlack {
	border: 2px double #330033;
}
.underline_red {
	border-top: thin none #FF3333;
	border-right: thin none #FF3333;
	border-bottom: thin groove #FF3333;
	border-left: thin none #FF3333;
	background-color: #FFFFFF;
}
.side_pink_iryou {
	border-top: 4px solid #FF9999;
	border-right: 4px none #FF9999;
	border-bottom: 4px solid #FF9999;
	border-left: 4px none #FF9999;
	background-color: #FFE8E8;
}
.side_skyblue_iryou {
	background-color: #EEFFFF;
	border-top: 4px solid #33CCFF;
	border-right: 4px none #33CCFF;
	border-bottom: 4px solid #33CCFF;
	border-left: 4px none #33CCFF;
}
.side_lightgreen_iryou {
	background-color: #DDFFBB;
	border-top: 4px solid #00FF99;
	border-right: 4px none #00FF99;
	border-bottom: 4px solid #00FF99;
	border-left: 4px none #00FF99;
}
.underline_green {
	background-color: #E0FFC1;
	border-top-width: 1px;
	border-right-width: 1px;
	border-bottom-width: 1px;
	border-left-width: 1px;
	border-top-style: none;
	border-right-style: none;
	border-bottom-style: dashed;
	border-left-style: none;
	border-top-color: #66FF00;
	border-right-color: #66FF00;
	border-bottom-color: #66FF00;
	border-left-color: #66FF00;
}
.W3pxDeepGreen {
	border: 3px solid #006600;
}
.keisen {
	font-style: normal;
	line-height: 19px;
	background-image: url(../../kokura/syakaijin/kyouyou/img/yuryou/wp_note03_br.gif);
	background-repeat: repeat;
	font-size: 16px;
	color: #663300;
}
.flam_yama {
	border: thick solid #01845A;
}
.flam_yama_out {
	border: thin solid #CCCCCC;
}