@charset "Shift_JIS";

body {
	font-size:80%;
	line-height: 150%;
	width: 470px
}

a {
	color:#0000FF;
}
a:visited {
	color:#7f007f;
}
a:hover {
	color:#ff0000;
}
a:active {
	color:#ff0000;
}

a.h4title {
	color:#711D1C;
	text-decoration: none;
}
a:visited.h4title {
	color:#711D1C;
	text-decoration: none;
}
a:hover.h4title {
	color:#711D1C;
	text-decoration: none;
}
a:active.h4title {
	color:#711D1C;
	text-decoration: none;
}

#navi {
	text-align: center;
	line-height: 150%;
}

.clear {
	clear: both;
}

.tax_main {
	margin: 0;
	padding: 0 0 1em 0;
	width:450px;
}

h2{
	margin: 0px 0px 0px 0px;
	padding:0;
}

h3{
	font-size: 110%;
	margin: 15px 5px 10px 5px;
	padding:3px 2px 0px 12px;
	background-image: url(../images/h3bg.gif);
	background-repeat:repeat-x;
	width:423px;
	height: 22px;
	color:#363636;
	font-weight:bold;
	clear:both;
	line-height:23px;
	border-right:1px solid #999;
	border-bottom:1px solid #999;
	border-left:1px solid #ccc;
}

h4 {
	padding: 0 0 5px 0;
	font-weight:bold;
	font-size:100%;
	margin: 0;
	color: #0073FF;
}

h5 {
	padding: 0 0 5px 0;
	font-weight:bold;
	font-size:100%;
	margin: 0;
}

h6 {
	padding: 0 0 5px 0;
	font-size:100%;
	font-weight: normal;
	margin: 0;
}