hr.clear{
height:0px;
margin:0px;
padding:0px;
border:0px;
clear:both;
color:#FFFFFF;
background:#FFFFFF;
}

br.clear{
height:0px;
margin:0px;
padding:0px;
clear:both;
line-height:0%;
}


.spb0{
margin:0px;
padding:0px;
}

.spb5{
margin:0px 0px 5px 0px;
padding:0px;
}

.spb8{
margin:0px 0px 8px 0px;
padding:0px;
}


.spb10{
margin:0px 0px 10px 0px;
padding:0px;
}

.spb15{
margin:0px 0px 15px 0px;
padding:0px;
}

.spb20{
margin:0px 0px 20px 0px;
padding:0px;
}

.spt15{
margin:0px;
padding:15px 0px 0px 0px;
}

img{
border:0px;
}

.red{
color:#FF0000;
}

.t_right{
text-align:right;
}

.clear{
clear:both;
}

.red{
color:#CC0000;
}

blockquote{
margin-left:40px;
margin-bottom:13px;
}

/* a */

a{
color:#114E87;
}

/* base */

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

/* html */

html {
height:100%;
background:url("http://nakamura-tax.com/html_img/body_bg.jpg") top center no-repeat;
}

/* body */

body{
margin:0px;
padding:0px;
color:#333333;
font-size:13px;
line-height:150%;
font-family: "ＭＳ　Ｐゴシック",Verdana, Hiragino Maru Gothic Pro, Arial, Helvetica, san-serif;
background:url("<$mt:BlogURL$>html_img/html_bg.jpg") top left repeat-x;
}

/* wrapper */

div#wrapper{
position:relative;
width:840px;
margin:0px auto;
padding:0px;
background:#FFFFFF;
}

/* container */

div#container{
position:absolute;
top:123px;
width:840px;
margin:0px auto;
padding:0px;
background:#FFFFFF;
}

/* top_img */

div#top_img{
width:840px;
margin:0px;
padding:0px;
background:#FFFFFF;
}

div#top_img h1{
margin:0px;
padding:0px;
}

div#top_img img{
margin:0px;
padding:0px;
line-height:100%;
vertical-align:bottom;
}

/* main */

div#main{
width:610px;
margin:0px;
padding:15px 5px 15px 0px;
background:#FFFFFF;
float:right;
}

/* main contents */

h1#contents_title{
font-size:15px;
margin:0px;
padding:5px 0px 5px 8px;
border-left:12px solid #990000;
border-bottom:1px solid #990000;
}

h2.entry_title{
font-size:13px;
margin:15px 0px;
padding:0px 0px 0px 5px;
border-left:10px solid #FF9900;
}

h3{
font-size:13px;
margin:0px 0px 10px 0px;
padding-bottom:3px;
border-bottom:1px dotted;
}

div#contents_body{
font-size:13px;
line-height:180%;
margin:15px 5px;
padding:0px;
}

div#contents_body ul,div#contents_body ol{
margin:0px 0px 13px 0px;
padding:0px;
}

div#contents_body li{
margin:0px 0px 0px 21px;
padding:0px;
}


div#contents_body ul.float_list{
margin:0px 0px 13px 0px;
padding:0px;
}

div#contents_body ul.float_list li{
margin:0px 0px 0px 205px;
padding:0px;
}

div#contents_body p{
margin:0px 0px 13px 0px;
padding:0px;
}

ul#news_c{
width:600px;
margin:2px 0px 5px 0px;
padding:0px;
list-style:none;
}

ul#news_c li{
margin:2px 0px;
padding:0px;
border-bottom:1px dotted #666666;
}

ul#news_c a{
width:567px;
margin:0px;
padding:4px 0px 8px 33px;
line-height:100%;
display:block;
background-image:url("http://nakamura-tax.com/html_img/arrow.jpg");
background-repeat:no-repeat;
background-position:8px 7px;
}

p#navi{
margin:10px 0px 0px 0px;
padding:5px 0px;
text-align:right;
border-top:1px solid #DDDDDD;
}

/* main top */

div.top_box{
width:172px;
height:228px;
margin:0px 8px 13px 0px;
padding:7px 13px 13px 13px;
float:left;
background:url("http://nakamura-tax.com/html_img/top_box.jpg") top left no-repeat;
}

div.top_box_last{
width:172px;
height:228px;
margin:0px 0px 13px 0px;
padding:7px 13px 13px 13px;
float:left;
background:url("http://nakamura-tax.com/html_img/top_box.jpg") top left no-repeat;
}

div.top_box h2,div.top_box_last h2{
margin:3px 0px 2px 0px;
padding:0px;
font-size:12px;
line-height:100%;
}

div.top_box p,div.top_box_last p{
margin:2px 0px;
padding:0px;
font-size:12px;
line-height:128%;
}

div#person{
width:395px;
height:121px;
margin:0px 0px 13px 0px;
padding:35px 185px 0px 30px;
background:url("http://nakamura-tax.com/html_img/top_person.jpg") top right no-repeat;
display:box;
clear:both;
}

div#news_title{
clear:both;
}

ul#news{
width:610px;
margin:2px 0px 5px 0px;
padding:0px;
list-style:none;
}

ul#news li{
margin:2px 0px;
padding:0px;
border-bottom:1px dotted #666666;
}

ul#news a{
width:577px;
margin:0px;
padding:4px 0px 8px 33px;
line-height:100%;
display:block;
background-image:url("http://nakamura-tax.com/html_img/arrow.jpg");
background-repeat:no-repeat;
background-position:8px 7px;
}

/* menu */

div#menu{
width:210px;
margin:0px;
padding:15px 0px 15px 5px;
background:#FFFFFF;
}

div#menu img{
margin:0px;
padding:0px;
line-height:100%;
vertical-align:bottom;
}

div#menu ul.site_list{
margin:0px 0px 8px 0px;
padding:0px;
list-style:none;
}

div#menu ul.site_list li{
margin:0px;
padding:0px;
line-height:100%;
background:url("http://nakamura-tax.com/html_img/l_bg.jpg") top left no-repeat;
}

div#menu ul.site_list li a{
width:192px;
height:23px;
min-height:23px;
margin:0px;
padding:7px 0px 0px 18px;
text-decoration:none;
color:#333333;
font-weight:bold;
display:block;
}

div.l_blog_title{
margin:0px 0px 10px 0px;
padding:0px 0px 5px 5px;
font-weight:bold;
border-bottom:1px dotted #CC0000;
}

div#menu ul.blog_list{
margin:0px 0px 10px 25px;
padding:0px;
}

div#menu ul.blog_list li{
margin:0px;
padding:0px;
}

div#menu ul.blog_list li a{
margin:0px;
padding:0px;
display:block;
}

div#menu form{
margin:10px;
}

/* foot */

div#foot{
width:100%;
margin:0px;
padding:20px 0px;
text-align:center;
background:url("http://nakamura-tax.com/html_img/foot_line.jpg") top left no-repeat #FFFFFF;
clear:both;
}

p#copy{
margin:13px 0px 0px 0px;
padding:0px;
color:#666666;
}

/* head */

div#head{
position: absolute !important;
top:0px !important;
width:370px;
height:73px;
min-height:73px;
margin:0px;
padding:10px 0px 0px 470px;
background:url("http://nakamura-tax.com/html_img/head_logo.jpg") top left no-repeat;
}

div#head p{
margin:0px;
padding:0px;
}

div#head span{
font-weight:bold;
font-size:20px;
}

/* global */

div#global{
position: absolute !important;
top:83px !important;
width:840px;
height:34px;
min-height:34px;
margin:0px;
padding:0px;
}

div#global img{
margin:0px;
padding:0px;
line-height:100%;
vertical-align:bottom;
}