/* トップページ */

/* ---------------------------------------- 見出し、テキスト */

h2 {
	font-size: 1.2em;
	font-family: "ＭＳ Ｐゴシック", Osaka, "ヒラギノ角ゴ Pro W3";
	line-height: 1.4em;
	padding: 0px 0px 0px 30px;
}

h3 {
   	padding: 0px 0px 0px 30px;
}


/* ----------------------------------- ボタン*/

.but01 {
	width: 178px;
	height: 22px;
	background: url(../images/top_mbut01on.jpg) no-repeat left bottom;
}

.but01 a {
	display: block;
	width: 178px;
	height: 22px;
	font-size: 0.8em;
	line-height: 0.8em;;
	outline: none;
}

.but01 a:hover {
	text-indent: -9999px;
} 


.but02 {
	width: 178px;
	height: 21px;
	background: url(../images/top_mbut02on.jpg) no-repeat left bottom;
}

.but02 a {
	display: block;
	width: 178px;
	height: 21px;
	font-size: 0.8em;
	line-height: 0.8em;;
	outline: none;
}

.but02 a:hover {
	text-indent: -9999px;
} 



.but03 {
	width: 178px;
	height: 22px;
	background: url(../images/top_mbut03on.jpg) no-repeat left bottom;
}

.but03 a {
	display: block;
	width: 178px;
	height: 22px;
	font-size: 0.8em;
	line-height: 0.8em;;
	outline: none;
}

.but03 a:hover {
	text-indent: -9999px;
} 


.but04 {
	width: 178px;
	height: 21px;
	background: url(../images/top_mbut04on.jpg) no-repeat left bottom;
}

.but04 a {
	display: block;
	width: 178px;
	height: 21px;
	font-size: 0.8em;
	line-height: 0.8em;;
	outline: none;
}

.but04 a:hover {
	text-indent: -9999px;
} 


.but05 {
	width: 178px;
	height: 22px;
	float: left;
	background: url(../images/top_mbut05on.jpg) no-repeat left bottom;
}

.but05 a {
	display: block;
	width: 178px;
	height: 22px;
	font-size: 0.8em;
	line-height: 0.8em;;
	outline: none;
}

.but05 a:hover {
	text-indent: -9999px;
} 


.but06 {
	width: 178px;
	height: 21px;
	float: left;
	background: url(../images/top_mbut06on.jpg) no-repeat left bottom;
}

.but06 a {
	display: block;
	width: 178px;
	height: 21px;
	font-size: 0.8em;
	line-height: 0.8em;;
	outline: none;
}

.but06 a:hover {
	text-indent: -9999px;
} 


.but07 {
	width: 282px;
	height: 62px;
	background: url(../images/top_mbut07on.jpg) no-repeat left bottom;
}

.but07 a {
	display: block;
	width: 282px;
	height: 62px;
	font-size: 0.8em;
	line-height: 0.8em;;
	outline: none;
}

.but07 a:hover {
	text-indent: -9999px;
} 



.but08 {
	width: 152px;
	height: 62px;
	float: left;
	background: url(../images/top_mbut08on.jpg) no-repeat left bottom;
}

.but08 a {
	display: block;
	width: 152px;
	height: 62px;
	font-size: 0.8em;
	line-height: 0.8em;;
	outline: none;
}

.but08 a:hover {
	text-indent: -9999px;
} 


.but09 {
	width: 152px;
	height: 62px;
	float: left;
	background: url(../images/top_mbut09on.jpg) no-repeat left bottom;
}

.but09 a {
	display: block;
	width: 152px;
	height: 62px;
	font-size: 0.8em;
	line-height: 0.8em;;
	outline: none;
}

.but09 a:hover {
	text-indent: -9999px;
} 


.but_close {
	width: 116px;
	height: 36px;
	background: url(../images/closeon.jpg) no-repeat;
}

.but_close a {
	display: block;
	width: 116px;
	height: 36px;
	font-size: 0.8em;
	line-height: 0.8em;;
	outline: none;
}

.but_close a:hover {
	text-indent: -9999px;
} 

.tax_accountant_bg{
	margin:0 auto;
	width: 728px;
	height: 186px;
	background: url(../images/bg_tax_accountant.jpg) no-repeat;	
	}
.tax_accountant_bg p.text01{
	margin:0 0 0 190px;	
	}
.tax_accountant_bg p.img02{
	margin:20px 0 0 250px;
	}
.tax_accountant_bg p.text02{
	margin:5px 0 0 274px;
	}