@charset "utf-8";
/*
Theme Name: cloudtpl_859
Theme URI: http://c-tpl.com/
Description: cloudtpl_859
Version: 1.0
Author: Cloud template
Author URI: http://c-tpl.com/
Tags: simple

	Cloud template v1.0
	 http://c-tpl.com/

	This theme was designed and built by Cloud template,
	whose blog you will find at http://c-tpl.com/

	The CSS, XHTML and design is released under GPL:
	http://www.opensource.org/licenses/gpl-license.php

*/

@import url("style_sp.css");


/* =Reset default browser CSS.
Based on work by Eric Meyer: http://meyerweb.com/eric/tools/css/reset/index.html
-------------------------------------------------------------- */
html, body, div, span, applet, object, iframe, h1, h2, h3, h4, h5, h6, p, blockquote, pre, a, abbr, acronym, address, big, cite, code, del, dfn, em, font, ins, kbd, q, s, samp, small, strike, strong, sub, sup, tt, var, dl, dt, dd, ol, ul, li, fieldset, form, label, legend, table, caption, tbody, tfoot, thead, tr, th, td {border: 0;font-family: inherit;font-size: 100%;font-style: inherit;font-weight: inherit;margin: 0;outline: 0;padding: 0;vertical-align: baseline;}
:focus {outline: 0;}

ol, ul {list-style: none;}
table {border-collapse: separate;border-spacing: 0;}
caption, th, td {font-weight: normal;text-align: left;}
blockquote:before, blockquote:after,q:before, q:after {content: "";}
blockquote, q {quotes: "" "";}
a img {border: 0;}
article, aside, details, figcaption, figure, footer, header, hgroup, menu, nav, section {display: block;}

body{
font:90%/1.5 "Lucida Sans Unicode", "Lucida Grande", Arial, "ヒラギノ角ゴ Pro W3","Hiragino Kaku Gothic Pro","ＭＳ Ｐゴシック",sans-serif;
color:#333;
-webkit-text-size-adjust: none;
}


/* リンク設定
------------------------------------------------------------*/
a{
margin:0;
padding:0;
text-decoration:none;
outline:0;
vertical-align:baseline;
background:transparent;
font-size:100%;
color:#2e669c;
}

a:hover, a:active{
-webkit-transition:opacity 1s;-moz-transition:opacity 1s;-o-transition:opacity 1s;
outline: none;
color:#5f91ca;
}


/**** Clearfix ****/
.nav .panel:before,nav .panel:after, nav#mainNav:before,nav#mainNav:after, .newsTitle:before,.newsTitle:after{content: ""; display: table;}
nav .panel:after,nav#mainNav:after,.newsTitle:after{clear: both;}
nav .panel,nav#mainNav,.newsTitle{zoom: 1;}


/* フォーム
------------------------------------------------------------*/
input[type="text"], textarea{
vertical-align:middle;
max-width:90%;
line-height:30px;
height:30px;
padding:1px 5px;
border:1px solid #d4d4d7;
border-radius:3px;
-webkit-border-radius:3px;
-moz-border-radius:3px;
font-size:100%;
color:#555;
background:#fcfcfc;
}

textarea{
height:auto;
line-height:1.5;
}

input[type="submit"],input[type="reset"],input[type="button"]{
padding:3px 10px;
background: #044f82;
background: -moz-linear-gradient(top, #2e669c 0%, #044f82 100%);
background: -webkit-gradient(linear, left top, left bottom, color-stop(0%,#2e669c), color-stop(100%,#044f82));
background: -webkit-linear-gradient(top, #2e669c 0%,#044f82 100%);
background: -o-linear-gradient(top, #2e669c 0%,#044f82 100%);
background: -ms-linear-gradient(top, #2e669c 0%,#044f82 100%);
background: linear-gradient(to bottom, #2e669c 0%,#044f82 100%);
filter: progid:DXImageTransform.Microsoft.gradient( startColorstr='#2e669c', endColorstr='#044f82',GradientType=0 );
border:0;
border-radius:3px;
-webkit-border-radius:3px;
-moz-border-radius:3px;
line-height:1.5;
font-size:100%;
color:#fff;
}

input[type="submit"]:hover,input[type="reset"]:hover,input[type="button"]:hover{
background: #044f82;
background: -moz-linear-gradient(top, #044f82 0%, #2e669c 100%);
background: -webkit-gradient(linear, left top, left bottom, color-stop(0%,#044f82), color-stop(100%,#2e669c));
background: -webkit-linear-gradient(top, #044f82 0%,#2e669c 100%);
background: -o-linear-gradient(top, #044f82 0%,#2e669c 100%);
background: -ms-linear-gradient(top, #044f82 0%,#2e669c 100%);
background: linear-gradient(to bottom, #044f82 0%,#2e669c 100%);
filter: progid:DXImageTransform.Microsoft.gradient( startColorstr='#044f82', endColorstr='#2e669c',GradientType=0 );
}

*:first-child+html input[type="submit"]{padding:3px;}


/* レイアウト
------------------------------------------------------------*/
#wrapper, .inner{
margin:0 auto;
width:950px;
}

#header{overflow:hidden;}

#content{
float:right;
width:650px;
padding:20px 0;
}

#sidebar{
float:left;
width:265px;
padding:20px 0;
}

#footer{
clear:both;
padding-top:5px;
border-top:1px solid #ccc;
} 


/* ヘッダー
*****************************************************/

/* サイト説明文
----------------------------------*/
#header h1{
	color: #2e669c;
	font-size:80%;
	font-weight:normal;
	float: right;
	padding-top: 5px;
	padding-right: 0;
	padding-bottom: 0;
	padding-left: 3px;
}



/* ロゴ (サイトタイトル)
----------------------------------*/
#header h2{
clear:both;
float:left;
padding-top:20px;
color: #2e669c;
font-size:160%;
font-weight:bold;
}


/* コンタクトインフォメーション
----------------------------------*/
#headerInfo{
float:right;
text-align:left;
padding-top:10px;
}

#headerInfo p{
padding:2px 0 2px 80px;
color:#2e669c;
font-size:12px;
font-weight:bold;
background:url(images/openTime.png) no-repeat 0 2px;
}

#headerInfo p.tel{background:url(images/tel.png) no-repeat 0 4px;font-size:16px;}

#headerInfo p.address{background-image:url(images/address.png);}


/* メインメニュー
------------------------------------------------------------*/
nav#mainNav{
clear:both;
padding:20px 0 10px;
position:relative;
z-index:200;
}

#mainNav ul{
background:url(images/sep.png) no-repeat 50% 50%;
}

#mainNav ul li{
float: left;
position: relative;
padding:0 15px 0 15px;
height:10px;
line-height:10px;
background:url(images/sep.png) no-repeat 100% 50%;
}

#mainNav ul li a{
display: block;
text-align: center;
_float:left;
padding:0 15px;
}


/* 親メニュー */
#mainNav ul li.current-menu-item a, #mainNav ul li a:hover, #mainNav ul li a:active, #mainNav ul li.current-menu-parent a{
color:#5f91ca;
}

#mainNav ul ul{width:160px;}

#mainNav ul li ul{display: none;}

#mainNav ul li li{
float: none;
height:40px;
line-height:40px;
width:160px;
padding:0;
}

#mainNav ul li:hover ul{
display: block;
position: absolute;
top:40px;
left:-7px;
z-index:500;
border-radius:0 0 6px 6px;
border:1px solid #ccc;
}

#mainNav ul li li a{
width:100%;
height:40px;
padding:0;
line-height:40px;
font-size:95%;
text-align:left;
}

#mainNav ul li li a span{padding:0 10px;}

#mainNav ul li li a:hover,#mainNav ul li li.current-menu-item a{color:#888;font-weight:bold;}

#mainNav ul li:hover ul li{
margin:0;
background: #fff;
border-bottom:1px solid #dadcdc;
box-shadow: 1px 1px 3px #ccc;
}

#mainNav ul li:hover ul li:last-child{
border:0;
border-radius:0 0 6px 6px;
}



/* トップページ　メイン画像
----------------------------------*/
#mainImg{
line-height:0;
text-align:center;
z-index:0;
}

.mainImg{
line-height:0;
text-align:center;
z-index:0;
}
.mainImg img{width:950px;height:auto;}


/* タイポグラフィ
*****************************************************/
h2.title{
	clear:both;
	margin:10px 0 15px;
	padding:7px 0 5px 25px;
	font-size:110%;
	color: #2e669c;
	border-bottom:1px solid #ccc;
	background:url(images/headingBg.png) no-repeat 0 50%;
	font-weight: bold;
}

h2.first{margin-top:0;}

.dateLabel{
margin:-10px 0 10px;
text-align:right;
font:italic 1em "Palatino Linotype", "Book Antiqua", Palatino, serif;
}

.post p{padding-bottom:15px;}

.post ul{margin: 0 0 10px 10px;}

.post ul li{
margin-bottom:5px;
padding-left:15px;
background:url(images/bullet.png) no-repeat 0 8px;
}

.post ol{margin: 0 0 10px 30px;}

.post ol li{list-style:decimal;}

.post h1{
margin:20px 0;
padding:7px 0 5px 25px;
font-size:150%;
color: #333;
border-bottom:1px solid #ccc;
background:url(images/headingBg.png) no-repeat 0 50%;
}

.post h2{
margin:10px 0;
padding-bottom:2px;
font-size:130%;
font-weight:normal;
color: #333;
border-bottom:2px solid #2e669c;
}

.post h3{
margin:10px 0;
font-size:120%;
font-weight:normal;
color:#2e2c2c;
border-bottom:1px solid #2e669c;
}

.post blockquote {
clear:both;
padding:10px 0 10px 15px;
margin:10px 0 25px 30px;
border-left:5px solid #ccc;
}
 
.post blockquote p{padding:5px 0;}

.post table{
border: 1px #2e669c solid;
border-collapse: collapse;
border-spacing: 0;
margin:10px 0 20px;
}

.post table th{
padding:7px 10px 7px 5px;
border: #2e669c solid;
border-width: 0 0 1px 1px;
font-weight:bold;
color:#fff;
background:#5f91ca;
}

.post table td{
padding:7px 5px;
border: 1px #2e669c solid;
border-width: 0 0 1px 1px;
background:#fff;
}

.post dt{font-weight:bold;}

.post dd{padding-bottom:10px;}

.post img{max-width:100%;height:auto;}

img.aligncenter {
display: block;
margin:5px auto;
}

img.alignright, img.alignleft{
padding:4px;
margin:0 0 2px 7px;
display:inline;
}

img.alignleft{margin: 0 7px 2px 0;}

.alignright{float:right;}
.alignleft{float: left;}



/* サイドバー　ウィジェット
*****************************************************/
section.widget{
padding-bottom:5px;
margin-bottom:5px;
}

section.widget h3{
clear:both;
margin:0 0 10px;
padding:7px 0 5px 20px;
font-size:100%;
font-weight:normal;
color: #333;
border-bottom:1px solid #ccc;
background:url(images/heading2Bg.png) no-repeat 0 50%;
}

section.widget li{
margin: 0 10px 10px 5px;
border-bottom: 1px solid #ccc;
}

section.widget a{
display:block;
padding:3px 0 3px 13px;
background:url(images/arrow.png) no-repeat 0 50%;
}


section.widget a:hover{background-position: 3px 50%;}

p.banner{padding-bottom:7px;}

#contactBanner{
width:265px;
height:70px;
padding-top:70px;
background:url(images/banners/bannerTel.png) no-repeat;
}

#contactBanner p.tel{
display:inline;
padding-left:80px;
margin-left:30px;
text-align:center;
font-weight:bold;
background:url(images/tel.png) no-repeat;
}

#searchform input[type="text"]{
line-height:1.7;
height:24px;
width:130px;
vertical-align:bottom;
}


/* 更新情報
-------------*/
.newsTitle{
clear:both;
margin:15px 0 20px;
padding:7px 0 5px 20px;
font-size:100%;
color: #333;
border-bottom:1px solid #ccc;
background:url(images/heading2Bg.png) no-repeat 0 50%;
}

.newsTitle h3{
float:left;
font-weight:normal;
}

.newsTitle p{
float:right;
padding:0 0 0 10px;
font-size:.8em;
background:url(images/arrow.png) no-repeat 0 50%;
}

.news{padding-bottom:40px;}

.news p{
clear:both;
padding-bottom:2px;
border-bottom: 1px solid #ccc;
}

.news p a{
display:block;
padding:5px 0;
color:#333;
font-style:italic;
font:italic 110% "Palatino Linotype", "Book Antiqua", Palatino, serif;
}

.news a span{
color:#2e669c;
font:normal 90% Arial, 'ヒラギノ角ゴ Pro W3','Hiragino Kaku Gothic Pro','ＭＳ Ｐゴシック',sans-serif;
}

.news span{padding-left:10px;}

.news a:hover span{color:#5f91ca;}



/* フッター
*****************************************************/
#footerLogo{
float:left;
width:265px;
}

#footerLogo img{
max-width:265px;
height:auto;
}

#footer ul{
float:right;
width:950px;
font-size:95%;
padding-bottom:10px;
}

#footer ul ul{padding-bottom:0;width:auto;}

#footer ul li{
display:inline-block;
vertical-align:text-top;
text-align:left;
padding:5px 0;
margin-left:15px;
background:url(images/arrow.png) no-repeat 0 12px;
}

#footer ul li	a{
display:block;
padding:0 0 0 12px;
overflow:hidden;
}

#footer ul li	a:hover{text-decoration:underline;}

#footer ul li li{
display:block;
padding:0;
margin-left:5px;
background:url(images/arrow2.png) no-repeat 0 6px;
}

#footer ul li	li a{padding:0 0 0 8px;}

*:first-child+html #footer ul li{display:inline;}
*:first-child+html #footer ul ul,*:first-child+html #footer ul li li a,*:first-child+html #footer ul li li{display:none;}

#copyright{
clear:both;
padding:5px;
text-align:center;
font-style:normal;
font-size:85%;
zoom:1;
}


/* page navigation
------------------------------------------------------------*/
.pagenav{
clear:both;
width: 100%;
height: 30px;
margin: 5px 0 20px;
}

.prev{float:left}

.next{float:right;}

#pageLinks{
clear:both;
color:#044f82;
text-align:center;
}


/* トップページ 最新記事3件 + お勧め商品
------------------------------------------------------------*/
.thumbWrap{
width:645px;
margin-right:-20px;
}

.thumbWrap li{
float:left;
width: 195px;
margin:0 20px 0 0;
padding:2px 0 40px;
background:none;
}


/* 最新記事リンク */
ul.thumb h3{
margin-top:10px;
padding:1px;
font-weight:normal;
font-size:100%;
text-align:center;
background:#fff;
border:1px solid #5f91ca;
}

ul.thumb h3 span{
display:block;
padding:2px 3px;
background:#5f91ca;
}

ul.thumb h3 a{color:#fff;}

ul.thumb h3:hover span{background:#2e669c;}



.LP {
	float: left;
	height: auto;
	width: 650px;
}

.map_left {
	float: left;
	height: auto;
	width: 324px;
}
.map_right {
padding-top:10px;
	float: left;
	height: auto;
	width: 326px;
}


.LP_comments {
	float: left;
	height: auto;
	width: 650px;
margin-bottom: 15px;
}

.LP_center {
	float: left;
	height: auto;
	width: 950px;
	text-align: center;
}

.LP_chart {
	height: auto;
	width: 950px;
	text-align: center;
margin:0 auto 0 auto;
}

.LP_chart img {
	height: auto;
	width: 950px;
	}



.youtube {
	float: left;
	height: 315px;
	width: 560px;
margin-left: 45px;
margin-right: 45px;
margin-top: 10px;
margin-bottom: 10px;
}

.toiawase {
	text-align:center;
	margin-bottom: 20px;
}


.side_LP {
	float: left;
	height: auto;
	width: 265px;
margin-top:0px;
margin-bottom:0px;
	
}

.side_LP_soudan {
	background-image: url(http://nishiyama-tax.net/img/side1.5.jpg);
	background-repeat: no-repeat;
	float: left;
	height: 43px;
	width: 162px;
	padding-top: 82px;
	padding-right: 10px;
	padding-bottom: 20px;
	padding-left: 93px;
font-size:140%;
font-weight:bold;
}

.m-top40{
	margin-top:40px;
}
.m-top30{
	margin-top:30px;
}
.m-top25{
	margin-top:25px;
}
.m-top20{
	margin-top:20px;
}
.m-top15{
	margin-top:15px;
}
.m-top10{
	margin-top:10px;
}
.m-top5{
	margin-top:5px;
}
.m-top0{
	margin-top:0px;
}
.m-bottom0 {
	margin-bottom: 0px;
}
.m-bottom5 {
	margin-bottom: 5px;
}
.m-bottom10 {
	margin-bottom: 10px;
}
.m-bottom15 {
	margin-bottom: 15px;
}
.m-bottom20 {
	margin-bottom: 20px;
}
.m-bottom25 {
	margin-bottom: 25px;
}
.m-bottom30 {
	margin-bottom: 30px;
}
.m-bottom40 {
	margin-bottom: 40px;
}
.p-top40{
	padding-top:40px;
}
.p-top30{
	padding-top:30px;
}
.p-top25{
	padding-top:25px;
}
.p-top20{
	padding-top:20px;
}
.p-top15{
	padding-top:15px;
}
.p-top10{
	padding-top:10px;
}
.p-top5{
	padding-top:5px;
}
.p-top0 {
	padding-top: 0px;
}
.p-bottom0 {
	padding-bottom: 0px;
}
.p-bottom5 {
	padding-bottom: 5px;
}
.p-bottom10 {
	padding-bottom: 10px;
}
.p-bottom15 {
	padding-bottom: 15px;
}
.p-bottom20 {
	padding-bottom: 20px;
}
.p-bottom30 {
	padding-bottom: 30px;
}
.p-bottom40 {
	padding-bottom: 40px;
}
.p-left5 {
	padding-left: 5px;
}
.p-left10 {
	padding-left: 10px;
}
.p-left15 {
	padding-left: 15px;
}
.p-left20 {
	padding-left: 20px;
}
.p-right5 {
	padding-right: 5px;
}
.p-right10 {
	padding-right: 10px;
}
.p-right15 {
	padding-right: 15px;
}
.p-right20 {
	padding-right: 20px;
}

.m-left5{
    margin-left: 5px;
}
.m-left10{
    margin-left: 10px;
}	
.m-left15{
    margin-left: 15px;
}	
.m-left20{
    margin-left: 20px;
}
.m-left25 {
	margin-left: 25px;
}
.m-left30 {
	margin-left: 30px;
}
.m-left35 {
	margin-left: 35px;
}
.m-left40 {
	margin-left: 40px;
}
.m-right0 {
	margin-right: 0px;
}

.m-right5{
    margin-right: 5px;
}
.m-right10{
    margin-right: 10px;
}	
.m-right15{
    margin-right: 15px;
}	
.m-right20{
    margin-right: 20px;
}
.m-right25{
    margin-right: 25px;
}

dl.faq dt {
	background: url(http://nishiyama-tax.net/img/q.gif) no-repeat left top;	/*Qアイコン読み込み*/
	padding-left: 30px;
	
	color: #16288B;	/*文字色*/
margin-bottom: 5px;

}

dl.faq dd {
	background: url(http://nishiyama-tax.net/img/a.gif) no-repeat left top;	/*Aアイコン読み込み*/
	padding-left: 30px;
margin-bottom: 10px;
}

dl.faq2 dt {
	background: url(http://nishiyama-tax.net/img/q.gif) no-repeat left top;	/*Qアイコン読み込み*/
	padding-left: 30px;
	font-weight: bold;	/*太字にする設定*/
	color: #16288B;	/*文字色*/
margin-bottom: 5px;

}

dl.faq2 dd {
	background: url(http://nishiyama-tax.net/img/a.gif) no-repeat left top;	/*Aアイコン読み込み*/
	padding-left: 30px;
}

.faq {
	border-bottom-width: 1px;
	border-bottom-style: dotted;
	border-bottom-color: #333333;
margin-top: 10px;
}

.faq2 {
	
margin-top: 10px;
}

.imgL {
	float: left;
	margin: 0 15px 0 0;
}

h3.title{
	font-size:110%;
	font-weight:bold;
	color: #2e669c;
	
	margin-top: 15px;
	margin-right: 0;
	margin-bottom: 0px;
	margin-left: 0;
	padding-top: 3px;
	padding-right: 5px;
	padding-bottom: 3px;
	padding-left: 5px;

}

h4.title{
	font-size:90%;
	color: #2e669c;
	margin-top: 5px;
	margin-right: 0;
	margin-bottom: 0px;
	padding-top: 0px;
	padding-bottom:0px;
}

h5.title{
	font-size:110%;
	color: #2e669c;
	margin-top: 10px;
	margin-right: 0;
	margin-bottom: 10px;
	padding-top: 0px;
padding-left: 5px;
	padding-bottom:3px;
border-bottom:1px solid #2e669c;
border-left:5px solid #2e669c;
}

.section_prof2{
	float: left;
	width: 660px;
	padding-bottom: 15px;
	height: auto;
margin-bottom: 10px;
border-bottom-width: 1px;
	border-bottom-style: dotted;
	border-bottom-color: #333333;
}

.side_LP img {
	vertical-align:bottom;
	}


.LP img {
	vertical-align:bottom;
	}

.LP p {
	margin-bottom:1em;
}

.border {
	border-bottom-width: 1px;
	border-bottom-style: dotted;
	border-bottom-color: #2f669c;
}

.border2 {
	border-bottom-width: 1px;
	border-bottom-style: dotted;
	border-bottom-color: #2f669c;
	margin-left: 5px;
}

.color {
	color: #2e669c;
}

.color_s {
	color: #2e669c;
	font-size: 90%;
}


a:hover img.over {
opacity: 0.8;
filter: alpha(opacity=50);
-ms-filter: "alpha( opacity=50 )";
}

.article{
border:0;
margin:0 0 20px 0;
padding: 0 10px 0 10px;
background:none;
border:1px solid #dcdcdc;
}

.article_cell{
clear:both;
padding:10px 0 15px;
border-bottom:1px dashed #dcdcdc;
}

.article_cell_top{
clear:both;
padding:0px 0 15px;
border-bottom:1px dashed #dcdcdc;
}

.article_cell_last{
clear:both;
padding:10px 0 0px;
}

/*************************************************************
【marginの設定】
*************************************************************/
.m0{margin:0 !important}			/* margin 0px を指定するクラス */
.mt0{margin-top:0 !important}		/* margin-top0px を指定するクラス */
.mr0{margin-right:0 !important}		/* margin-right0px を指定するクラス*/
.mb0{margin-bottom:0 !important}	/* margin-bottom0px を指定するクラス*/
.ml0{margin-left:0 !important}		/* margin-left0px を指定するクラス*/

.m5{margin:5px !important}
.mt5{margin-top:5px !important}
.mr5{margin-right:5px !important}
.mb5{margin-bottom:5px !important}
.ml5{margin-left:5px !important}

.m10{margin:10px !important}
.mt10{margin-top:10px !important}
.mr10{margin-right:10px !important}
.mb10{margin-bottom:10px !important}
.ml10{margin-left:10px !important}

.m15{margin:15px !important}
.mt15{margin-top:15px !important}
.mr15{margin-right:15px !important}
.mb15{margin-bottom:15px !important}
.ml15{margin-left:15px !important}

.m20{margin:20px !important}
.mt20{margin-top:20px !important}
.mr20{margin-right:20px !important}
.mb20{margin-bottom:20px !important}
.ml20{margin-left:20px !important}

.m25{margin:25px !important}
.mt25{margin-top:25px !important}
.mr25{margin-right:25px !important}
.mb25{margin-bottom:25px !important}
.ml25{margin-left:25px !important}

.m30{margin:30px !important}
.mt30{margin-top:30px !important}
.mr30{margin-right:30px !important}
.mb30{margin-bottom:30px !important}
.ml30{margin-left:30px !important}

.m35{margin:35px !important}
.mt35{margin-top:35px !important}
.mr35{margin-right:35px !important}
.mb35{margin-bottom:35px !important}
.ml35{margin-left:35px !important}

.m40{margin:40px !important}
.mt40{margin-top:40px !important}
.mr40{margin-right:40px !important}
.mb40{margin-bottom:40px !important}
.ml40{margin-left:40px !important}

.m45{margin:45px !important}
.mt45{margin-top:45px !important}
.mr45{margin-right:45px !important}
.mb45{margin-bottom:45px !important}
.ml45{margin-left:45px !important}

.m50{margin:50px !important}
.mt50{margin-top:50px !important}
.mr50{margin-right:50px !important}
.mb50{margin-bottom:50px !important}
.ml50{margin-left:50px !important}

.m55{margin:55px !important}
.mt55{margin-top:55px !important}
.mr55{margin-right:55px !important}
.mb55{margin-bottom:55px !important}

.ml55{margin-left:55px !important}
.m60{margin:60px !important}
.mt60{margin-top:60px !important}
.mr60{margin-right:60px !important}
.mb60{margin-bottom:60px !important}
.ml60{margin-left:60px !important}

.m65{margin:65px !important}
.mt65{margin-top:65px !important}
.mr65{margin-right:65px !important}
.mb65{margin-bottom:65px !important}
.ml65{margin-left:65px !important}

.m70{margin:70px !important}
.mr70{margin-right:70px !important}
.mb70{margin-bottom:70px !important}
.ml70{margin-left:70px !important}

.m75{margin:75px !important}
.mt75{margin-top:75px !important}
.mr75{margin-right:75px !important}
.mb75{margin-bottom:75px !important}
.ml75{margin-left:75px !important}

.m80{margin:80px !important}
.mt80{margin-top:80px !important}
.mr80{margin-right:80px !important}
.mb80{margin-bottom:80px !important}
.ml80{margin-left:80px !important}

/**************************************************************
【paddingの設定】
**************************************************************/
.p0{padding:0 !important}			/* padding-0px を指定するクラス */
.pt0{padding-top:0 !important}		/* padding-top0px を指定するクラス */
.pr0{padding-right:0 !important}	/* padding-right0px を指定するクラス */
.pb0{padding-bottom:0 !important}	/* padding-bottom0px を指定するクラス */
.pl0{padding-left:0 !important}		/* padding-left0px を指定するクラス */

.p5{padding:5px !important}
.pt5{padding-top:5px !important}
.pr5{padding-right:5px !important}
.pb5{padding-bottom:5px !important}
.pl5{padding-left:5px !important}

.p10{padding:10px !important}
.pt10{padding-top:10px !important}
.pr10{padding-right:10px !important}
.pb10{padding-bottom:10px !important}
.pl10{padding-left:10px !important}



.LP h6{
margin:0 0 10px 10px;
font-size:14px;
font-weight:bold;
color:#2f669c;
}

.LP16box {
	background-image: url(http://nishiyama-tax.net/img/LP16);
	float: left;
	height: 148px;
	width: 326px;
	padding-top: 95px;
	padding-bottom: 157px;
	padding-left: 324px;
	margin-top: 20px;
	margin-bottom: 15px;
}

.right {
	float: right;
margin-bottom: 0px;
	margin-right: 10px;
}

.column {
	font-size: 11px;
	color: #49729b;
	height: auto;
	width: 930px;
	padding-right: 10px;
	padding-left: 10px;
	line-height: 1.5em;
}

.m-top1{
	margin-top:600px;
}

/* contact page */
.wpcf7 {  border:1px solid #ddd; padding:20px; -moz-border-radius:10px; -khtml-border-radius:10px; -webkit-border-radius:10px; border-radius:10px; }
.wpcf7 p { padding:20px 20px 0; margin:0; font-size:13px; }
.wpcf7 input, .wpcf7 textarea { width:97.5%;  border:1px solid #ccc; padding:8px; font-size:14px; }
.wpcf7 textarea { height:300px; }
.wpcf7 input.wpcf7-submit { background:#999; border:none; cursor:pointer; color:#fff; font-weight:bold; font-size:14px; width:200px; height:40px; margin:0 auto; display:block; -moz-border-radius:3px; -khtml-border-radius:3px; -webkit-border-radius:3px; border-radius:3px; }
.wpcf7 input.wpcf7-submit:hover { }
.wpcf7 input:focus, .wpcf7 textarea:focus { }
.wpcf7-captchac { border:1px solid #ccc; }
.wpcf7-radio input, .wpcf7-checkbox input { width:auto; border:none; padding:0; }
.wpcf7-radio span, .wpcf7-checkbox span { margin:0 20px 0 0; display:inline-block; }
span.wpcf7-list-item-label { top:-2px; position:relative; display:inline-block; }

.box{
float: left;
width: 100%;
}

.box_center{
float: left;
width: 100%;
text-align:center;
}

.red{color:red}	
.b{font-weight:700}	

.LP_chart {
	height: auto;
	width:960px;
}

.LP_chart img {
	height: auto;
	width:960px;
	}


@media screen and (min-width: 641px) {


.sp {
	display:none;
}


/* mainNav
-------------------------------------------------------------- */

nav#mainNav ul {
	display:block !important;
}



}