@charset   "UTF-8";
body {   
	font-size:12px;
	font-family: "ＭＳ Ｐゴシック", Osaka, "ヒラギノ角ゴ Pro W3";
	color: #000000;
	line-height: 280%;
	margin:0;
	background-color:#f2efed;
}
a:link {  
	color: #555555;
	text-decoration:none;
}
a:visited {  
	color: #555555;
	text-decoration:none;
}
a:hover {  
	color: #555555;
	text-decoration: underline;
}
/*全体透過ロールオーバー*/
.opty a:hover img {  
	opacity:0.8;
	filter: alpha(opacity=80);
}


ul#topics{
width:435px;
margin:0;
padding:0;
list-style-type:none;
	font-size:12px;
}

ul#topics li{
padding-top:0.7em;
padding-bottom:0.7em;
padding-left:0.7em;
border-bottom:1px dotted #a9a9a9;
}


td.imgblock {
	vertical-align: top;
}

td.imgblock img{
	border-style: none;
	margin-bottom: 10px;
	padding: 0;
}

.lowimg{
	margin-top: 10px;
	display: block;
}

.lowimg img{

	border-style: none;
}
div#topics dl
{
 width: 435px;
 line-height: 2.1;
}

dl#topics dt {
 clear: left;
 float: left;
 margin: 0 0 0.5em;
 width: 8.5em;
 padding-left: 5px;
 font-size: 0.70em;
 line-height: 1.4em;
}

dl#topics dd {
 margin-left: 0;
 margin-bottom: 0.6em;
 padding-left: 0;
 padding-bottom: 0.5em;
 padding-right: 5px;
 background-image: url(../img/line_dot_435.gif);
 background-repeat: no-repeat;

 background-position: center bottom;
 line-height: 1.4em;
	font-size: 0.7em;
}

/**復興特別法人税バナー設定**/
ul#fukko{
	list-style-type: none;
	margin: 10px 0 0;
	padding: 0;
}

ul#fukko img a{
	margin: 0;
	padding: 0;
}

ul#fukko a img{
	display: inline;
	border-style:none;
	margin: 0;
	padding: 0;
	zoom: 1;
	line-height:normal;
	vertical-align:bottom;
	}

ul#fukko li{
	padding: 0;
	display: inline;
	margin: 0;
	line-height:0;
}

ul#fukko li a {
	zoom: 1;
	line-height:normal;
}

ul#fukko li.fukko_l{
	height: 75px;
	width: 194px;
	float: left;
	padding: 0;
	margin: 0;
}

ul#fukko li.fukko_r{
	height: 25px;
	width: 241px;
	float: left;
	margin: 0;
	padding: 0;
}

/**国税庁バナー設定**/
div.bnr_set{
	vertical-align:baseline;
	
}

div.bnr_set img{
	margin: 0;
	padding: 0;
	display:block
		}

div.bnr_set a{
	margin: 0;
	padding: 0;
}

/**スライド設定**/

.container {
	width: 763px;
	margin: 0 auto;
	padding: 0;
}

.slick-slide {
  text-align: center;
}

.single-item{
}


.clearfix:after {
  display: block;
  clear: both;
  content: "";
}