#bodyid{
	padding:0;
	margin:0;
	background:#fff url('img/kabegami02.gif');
	text-align:center;
}

#bodyid h1{
	text-align:center;
	font-size:12px;
	color:#ccc;
	margin:0 410px 0px 0px;
}

#page{
	border-top:0x solid #FF9966;
	border-bottom:1px solid #FF9966;
	background:#fff;
	width:760px;
	font-size:0.8em;
	color:#666;
	text-align:center;
}

#banner{
	background:#fff;
	border:1px solid #FF9966;
	height:150px;
	letter-spacing:0px;
	text-align:left
}

#banner h1{
	font-size:24px;
	color:#fff;
	margin:0;
}



#image{
	border:1px solid #666;
	background:#330000 url('img/image.jpg') no-repeat top center;
	width:740px;
	height:100px;
	margin:10px auto;
}

#image h3{
	color:#fff;
	font-size:0.8em;
	text-align:left;
	padding:10px;
	margin:0;
}

#image h2{
	color:#fff;
	font-size:0.8em;
	text-align:right;
	padding:10px;
	margin:0;
}

#left{
	width:170px;
	float:left;

}


#menu1{
	border-bottom:0px solid #999;
	border-top:0px solid #999;
	border-left:0px solid #999;
	border-right:0px solid #999;
	margin:10px 0 0 15px;
}

#left ul{
	list-style-type:none;
	margin:0;
	padding:0;
}

#left li{

	font-weight:bold;
	border-bottom:1px dashed #FFCC00;
	padding:px 0;
	letter-spacing:1px;
	font-size:15px;
	text-align:left;
}

#left li a{
	padding:5px 0 5px 23px;
	color:#666;
	width:100%;
	text-decoration:none;
}

#left li a:hover{
	padding;20px;
	background:#fff url('img/menu.gif');
	color:#ff6600;
}

#right{
	width:570px;
	float:right;
	color:#333;
	padding:0 0 10px 0;
	text-align:left;
}

#right a{
	color:##cbe6e1;
}

#right a:hover{
	color:#cbe6e1;
}

#right h2{
	height:64px;
	background:#fff url('img/line.jpg') no-repeat top left;
	color:#333;
	font-size:18px;
	margin:0px 10px 7px 0;
	padding:18px 0 0 30px;
}

#right p{
	font-weight:normal;
	margin:0 10px 13px 20px;
	padding:0 10px;
	font-size:1.2em;
	line-height:120%;
}
	

#pagetop{
	padding:20px 10px 0 0;
	text-align:right;
}

#pagetop a{
	color:#FFCC66;
	text-decoration:none;
}

#pagetop a:hover{
	color:#FFCC66;
	text-decoration:none;
}

#copy{
	clear:both;
	border-top:1px solid #FF9966;
	background:FFCC66;
	color:#666;
	padding:3px 10px;
	text-align:center;
}

#omo{
	display:none;
}



#juusyo{
	border-top:1px solid #FFCCCC;
	height:160px;
	width:340px;
	float:left;
	font-size:16px;
	letter-spacing:0px;
	text-align:left;
	border-collapse:collapse;
}

#juusyo td{
	border-bottom:1px solid #FFCCCC;
}

#juusyo td a{
	color:#3333FF;
	text-decoration:none;
}

#jimusyo{
	font-size:11px;
	color:#FF3366;
}

#tatemono{
	border-left:1px solid #666666;
	border-right:1px solid #666666;
	border-top:1px solid #666666;
	border-bottom:1px solid #666666
	font-size:13px;color:#666666;
	background-color:#FFFFFF;
}

#tax_schedule{
	width:540px;
	border-collapse: collapse; 
	margin:0 10px;
}

#tax_schedule td{
	border:1px solid #99CC00;
	font-size:14px;color:#666666;
	padding:5px 5px;
}

#tax_schedule span{
	color:6666FF;
}


#schedule{
	border-collapse: collapse; 
}

#schedule td{
	border:3px double #005100;
	width:100px;
	height:50px;
	font-weight:900;
	padding:5px;
	text-align:center;
}

#schedule a{
	text-decoration:none;
	font-size:25px;color:#666666;

}
#link1{
	border:0px solid #777;
	float:bottom;
	font-size:0.9em;
	letter-spacing:0px;
	text-align:left;
	border-collapse:collapse;
	margin-left:10px;
}

#link1 td{
	width:250px;
	height:40px;
	border:1px solid #777;
	padding-left:5px;
}

#link1 a{
	color:#333;
	text-decoration:none;
}

#link1 a:hover{
	color:#0000FF;
	text-decoration:underline;
}


#link2{
	border:0px solid #777;
	float:bottom;
	font-size:1.2em;
	letter-spacing:0px;
	text-align:center;
	border-collapse:collapse;
	margin-left:10px;
}

#link2 td{
	width:160px;
	height:40px;
	border:1px solid #777;
	padding-left:5px;
}

#link2 a{
	color:#333;
	text-decoration:none;
}

#link2 a:hover{
	color:#0000FF;
	text-decoration:underline;
}

#link3 {
	font-size:0.8em;
	border:0px solid #777;
	margin-left:10px;
}

#link3 td{
	font-weight:bold;
	font-size:1.2em;
	padding:3px;
}

#link3 a{
	color:#666;
	text-decoration:none;
}

#link3 a:hover{
	color:#CC3333;
}

#profile1{
	width:550px;
	border-collapse: collapse;
}

#profile1 td{
	padding:5px 0 5px 3px;
}

#profile2{
	width:550px;
	border-collapse: collapse;
	margin-top:-29px;
}

#profile2 td{
	padding:5px 0 5px 3px;
}

#name{
	font-size:1.6em;
	font-weight: 500;
	padding-left:25px;
}

#index-gyoumu{
	font-size:1.2em;color:#333;
	width:500px;
	margin-left:10px;
}

#area{
	font-size:0.8em;
	text-align:center;
	color:#666;
}

#policy p{
	font-weight:normal;
	margin:0 50px 13px 10px;
	padding:0 10px;
	font-size:0.9em;
	line-height:120%;
}