body {
	margin:0; padding:0; font-size:62.5%;
	background-color:#fff; width:100%; text-align:center;
	-webkit-text-size-adjust: 100%;
	font-family: "Lucida Grande", "Hiragino Kaku Gothic ProN", "ヒラギノ角ゴ ProN W3", Meiryo, メイリオ, "ＭＳ Ｐゴシック", "MS PGothic", sans-serif;
}
img {border:none;}
a {color:#0000ff; text-decoration:underline;}
a:hover {color:#ff0000; text-decoration:underline;}
html, div, span, object, iframe,
h1, h2, h3, h4, h5, h6, p, blockquote, pre,
abbr, address, cite, code,
del, dfn, em, img, ins, kbd, q, samp,
small, strong, sub, sup, var,
b, i,
dl, dt, dd, ol, ul, li,
fieldset, form, label, legend,
table, caption, tbody, tfoot, thead, tr, th, td,
article, aside, canvas, details, figcaption, figure, 
footer, header, hgroup, menu, nav, section, summary,
time, mark, audio, video {
	margin:0; padding:0;
}
article,aside,details,figcaption,figure,
footer,header,hgroup,menu,nav,section { 
    display:block;
}


#cont {
	margin:0 auto; padding:0 5px; text-align:left; background-color:#fff;
	font-size:0.9rem; color:#222; line-height:140%;
	border-top:solid 5px #16a; border-bottom:solid 5px #16a;
	z-index:-100;
}



.co1 {
	padding:10px 1px 5px 5px;
	font-size:1.5rem; color:#555; font-weight:bold; line-height:140%;
}
.co1 a {color:#555; text-decoration:none;}
.co1 a:hover {color:#f82;}

.co2 {margin:15px 10px 20px 10px; padding:0; font-size:0.8rem; line-height:140%;}

.im1 {position:relative; width:100%;}

.co3 {margin:15px 20px 20px 20px; padding:0; font-size:0.9rem; line-height:150%;}

.b1 {
	margin:45px 0px 0px 0px; padding:11px 1px 8px 1px; text-align:center;
	background-color:#16a; border-radius:15px/20px;
	font-size:1.0rem; color:#fff; line-height:100%; font-weight:bold;
}
.b2 {
	margin:25px 0px 0px 0px; padding:0px 0px 0px 0px;
}
.b3 {
	margin:25px 0px 0px 0px; padding:0px 0px 0px 0px;
}
.b3 img {border-radius:5px;}

.s1 {
	margin:40px 0px 0px 0px; padding:8px 1px 6px 1px; text-align:center;
	background-color:#ffaa22; border-radius:4px 4px 0 0;
	font-size:1.0rem; line-height:140%; font-weight:bold; color:#fff;
}

.s2 {
	margin:20px 0px 0px 0px; padding:0px 0px 0px 0px;
}

ul.SSS {margin:0px 0px 0px 0px; list-style-type:none;}
.SSS li {
	margin:0px 0px 10px 0px; _margin:0px 0px 10px 40px; padding:0 0 0 20px;
	font-size:0.8rem; color:#222; line-height:140%;
	background-image:url("../../topcss/item/arrow.gif");
	background-repeat:no-repeat;
	background-position:0px 2px;
}

.ypocda{
	margin:35px 0 50px 0;
	padding:10px 10px 10px 10px;
	border:solid 2px #16a; border-radius:5px;
	background-image:url("../../topcss/item/back.jpg");
	background-repeat:repeat;
	background-position:center top;
}
img.edseodo {max-width:340px;}
.hwwoltu {
	margin:20px 0px 0px 0px; padding:7px 5px 5px 5px; text-align:center;
	background-color:#148; border-radius:7px/10px;
	font-size:1.0rem; color:#fff; line-height:100%; font-weight:bold;
}
.oetahi {
	margin:20px 5px 20px 5px; padding:0px 0px 0px 0px; text-align:left;
	font-size:0.9rem; color:#222; line-height:150%;
}

.b4 {
	margin:0px 0px 0px 0px; padding:8px 0px 0px 20px;
	font-size:1.1rem; color:#222; font-weight:bold; line-height:140%;
	background-image:url("../../topcss/item/border.gif");
	background-repeat:repeat-x;
	background-position:0px 0px;
	border-bottom:solid 3px #16a;
	border-radius:4px;
}
img.b5 {
	float:right;
	margin:1em 0 1.5em 1.5em;
	border-radius:3px;
}
.b6a {
	margin:1em 0 0 0; padding:0.3em 0 0.1em 1em;
	font-size:1.0rem; color:#f82; font-weight:bold; line-height:140%;
	border-left:double 0.8em #f62;
}
.b6 {
	margin:25px 20px 50px 20px; padding:0px 0px 0px 0px;
	font-size:0.9rem; color:#222; line-height:150%;
}

.end {padding-bottom:50px;}

.nav1 {
	margin:0px 0px 5px 0px;
	border:solid 2px #555;
	border-radius: 5px;
	background: -webkit-linear-gradient(top, #27b 0%, #16a 100%);
	background: -webkit-gradient(linear, left top, left bottom, from(#27b), to(#16a));
	filter: progid:DXImageTransform.Microsoft.gradientEnabled=1,GradientType=0,StartColorStr='#27b',EndColorStr='#16a');
}
.nav1 a {
	display:block; padding:20px 0px; text-align:center; text-decoration:none;
	font-size:1.2rem; color:#fff; line-height:140%; font-weight:bold;
}
.nav1 a:hover {color:#ff2;}



.footer {
	clear:both;
	text-align:right; padding:3px 0px 2px 0;
	font-size:0.7rem; color:#555; border-top:solid 1px #777;
}
.clear {
	clear:both;
	}
a {color:#5656ff; text-decoration:none;}
a:hover {color:#ffff00; text-decoration:none;}
.copy {color:#aaaaaa; text-decoration:none;}
.toplin1 {color:#ffffff; text-decoration:none;}
.toplin1:hover {color:#ffff00; text-decoration:none;}



.fornav {
	margin:0 0 0 0; padding:0; background:#000;
	position: fixed;
	width:100%; height:50px;
	z-index:50;
}

.c0 {float:left; margin:0; padding:0;}
.c1 {
	float:left;
	padding:1rem 0 0.5rem 0.5rem;
	font-size:1.2rem; color:#fff; font-weight:bold; line-height:140%;
}
.c1 a {color:#fff; text-decoration:none;}
.c1 a:hover {color:#f82;}





nav {
	position: fixed;
	z-index:100;
	width: 100%;
	height: 100%;
	background-color: #000;
	top: 0px;
	left: -100%;
	-webkit-transition-property: all;
	-webkit-transition-duration: 0.5s;
	-webkit-transition-timing-function: ease-in-out;
	-moz-transition-property: all;
	-moz-transition-duration: 0.5s;
	-moz-transition-timing-function: ease-in-out;
	transition-property: all;
	transition-duration: 0.5s;
	transition-timing-function: ease-in-out;
}
nav#menu:target{
	left: 0px;
}
a#NavOpen {
	text-decoration: none;
	display: inline-block;
	border: solid 1px #333;
	border-radius: 3px;
	text-align: center;
	font-size:1.2rem; color: #FFF; line-height:140%;
	padding: 5px 8px 3px 8px;
	background-color: #999;
	box-shadow: 0px 0px 2px #555;
	margin: 10px;
}
a#NavOpen:hover {
	color: #999;
	background-color: #FFF;
}
a#close {
	text-decoration: none;
	display: inline-block;
	border: solid 1px #333;
	border-radius: 3px;
	text-align: center;
	font-size:1.2rem; color: #FFF; line-height:140%;
	padding: 5px 8px 3px 8px;
	background-color: #999;
	box-shadow: 0px 0px 2px #555;
	margin: 10px;
}
a#close:hover {
	color: #999;
	background-color: #FFF;
}

.nav2 {
	margin:0px 0px 0px 0px;
	border:solid 1px #555;
	border-radius: 5px;
	background: -webkit-linear-gradient(top, #222222 0%, #444444 100%);
	background: -webkit-gradient(linear, left top, left bottom, from(#222222), to(#444444));
	filter: progid:DXImageTransform.Microsoft.gradientEnabled=1,GradientType=0,StartColorStr='#222222',EndColorStr='#444444');
}
.nav2 a {
	display:block; padding:20px 0px; text-align:center; text-decoration:none;
	font-size:1.2rem; color:#fff; line-height:140%; font-weight:bold;
}
.nav2 a:hover {color:#f72;}



.b8 {
	margin:0; padding:0;
}
.b9 {
	margin:0; padding:1em 0 2em 0;
	border-top:solid 1px #777;
	font-size:0.8rem; color:#222; line-height:140%;
	background-color:#f5f5f5;
}



.sn1 {
	margin:0; padding:1rem 1rem 0 0;
	font-size:1.1rem; color:#fd2; line-height:120%;
}
.sn2 {
	margin:0; padding:1rem 0 0 0;
	font-size:0.9rem; color:#fff; line-height:120%;
}

.e1 {
	margin:0; padding:0;
	font-size:1.2rem; color:#f82; font-weight:bold; line-height:140%;
}

.e2 {
	margin:0; padding:0;
	font-size:1.2rem; color:#f82; font-weight:bold; line-height:140%;
}


.ftcol1 {
	margin:5em -1.3em 0 -1.3em; padding:0.5em 2em 3em 2em;
	border-top:dotted 0.05em #999;
	font-size:0.9em; line-height:150%;
}
.ftcol2 {font-size:1.4em; line-height:160%;}
.ftcol3 {color:#f22; font-weight:bold; font-size:1.4em; line-height:160%; text-decoration:none;}
.ftcol3 a {color:#f22; text-decoration:none;}
.ftcol4 {font-weight:normal;}
.ftcol5 {color:#222; font-weight:bold; font-size:1.2em; line-height:160%; text-decoration:none;}
.ftcol5 a {color:#222; text-decoration:none;}

.e3a1 {
	margin:0 0 5px 0; padding:6px 2px 3px 55px; text-align:center;
	font-size:1.3em; color:#222; font-weight:bold;
	border:solid 1px #aaa;
	border-radius:8px;
	-webkit-border-radius:8px;
	-moz-border-radius:8px;
	background-image: url(../../doc/pdf.png);
	background-size:auto 80%;
	background-repeat:no-repeat;
	background-position:10px 5px;
}
.e3a2 {
	margin:0; padding:6px 2px 3px 55px; text-align:center;
	font-size:1.3em; color:#222; font-weight:bold;
	border:solid 1px #aaa;
	border-radius:8px;
	-webkit-border-radius:8px;
	-moz-border-radius:8px;
	background-image: url(../../doc/excel.png);
	background-size:auto 80%;
	background-repeat:no-repeat;
	background-position:10px 5px;
}
.e3b {margin:0; padding:0;}

a.e3c {
	text-decoration:none;
	color:#222;
}
a.e3c:hover {
	color:#f22;
}