@charset "utf-8";
/* CSS Document */
/* Common ******************/

#leftmenu{
	margin: 0px;
	padding: 0px;
	width: 180px;
	text-align: left;
}
#leftmenu ul {
	margin: 0;
	padding: 0;
	list-style: none;
	text-align: left;
}

* html #leftmenu ul {
	margin: 0 !important;
	padding: 0;
	list-style: none;
	text-align: left;
}

#leftmenu li {
	margin: 0;
	padding: 0;
}


#leftmenu a {
	background-image: url("../../img/learning/common/bg_businessmenu.jpg");
	background-repeat:no-repeat;
	width: 145px;
	display: block;
	padding: 2px 0;
	text-decoration: none;
	color:#FFFFFF;
	height:25px;
	padding-left :35px;
	line-height : 180%;
}
#leftmenu a:hover {
	background-image: url("../../img/learning/common/bg_businessmenu02.jpg");
	background-repeat:no-repeat;
	background-color:#0C1635 ;
	width: 145px;
	padding: 2px 0;
	display: block;
	text-decoration: none;
	color:#FFFFFF;
	padding-left :35px;
	height:25px;
	line-height : 180%;
}

#leftmenu2 {
	margin: 0px;
	padding: 0px;
	width: 180px;
	text-align: left;
}
#leftmenu2 ul {
	margin: 0;
	padding: 0;
	list-style: none;
	text-align: left;
}
#leftmenu2 li {
	margin: 0;
	padding: 0;
}
#leftmenu2 a {
	background-image: url("../../img/learning/common/bg_businessmenu.jpg");
	background-repeat:repeat-y;
	width: 145px;
	display: block;
	padding: 2px 0;
	text-decoration: none;
	color:#FFFFFF;
	height:32px;
	padding-left :35px;
	line-height : 180%;
}
#leftmenu2 a:hover {
	background-image: url("../../img/learning/common/bg_businessmenu02.jpg");
	background-repeat:repeat-y;
	background-color:#0C1635 ;
	width: 145px;
	padding: 2px 0;
	display: block;
	text-decoration: none;
	color:#FFFFFF;
    padding-left :35px;
    height:32px;
	line-height : 180%;
}


#photoright{
    float:right ;
    margin-left :10px;
}
#photoleft{
    float:left ;
    margin-right :10px;

}

#about{
	background-image: url("../../img/learning/qualification_cpa/cpa/ti_about02.jpg");
	background-repeat:repeat-y;
	padding-right:50px;
	padding-left:25px;
}

#titlenumber{
    text-align :left;
    color :#246592;
    font-weight :bold ;
    margin:0;
    font-size :14px;
}
#titlenumber img{
    vertical-align :middle;
}

#titlenumber hr{
    border: 1px #7D7D7D dotted; 
    height: 1px;
    clear :both ;
    margin:0;
    padding:0;
}

#curriculum{
background-color :#ECE9D8;
padding :10px;
margin-top :10px;
margin-bottom :10px;
}

#curriculum2{
background-color :#ECE9D8;
padding :10px;
margin-top :3px;
margin-bottom :3px;
}

/*新しいメニュー*/
#newbutton{
background-color :#191970;
padding :5px;
margin-top:0px;
margin-bottom:25px;
}
#newbutton .width{
border :1px solid #B7B7B7;
background-color :#FFFFFF;
margin:0;
padding:0;
}

/*追加分メニュー*/
ul {
	list-style:none;
	}

ul#slidemenu_sample {
	border:1px dotted #FFFFFF;
	background-image: url("../../img/learning/common/bg_menu01.jpg");
	background-repeat:no-repeat;
	overflow:hidden;
    text-align:left;
	}

ul#slidemenu_sample li {
	border-bottom:1px dotted #FFFFFF;
	background-image: url("../../img/learning/common/bg_menu01.jpg");
	background-repeat:no-repeat;
	}

ul#slidemenu_sample li.bottom {
	border:none;
	}

ul#slidemenu_sample li a {
	display:block;
	padding:5px 0 5px 10px;
	text-decoration:none;
	width:100%;
	color:#fff;
	}

ul#slidemenu_sample li a:hover {
	color:#fff;
	text-decoration:none;
	background-image: url("../../img/learning/common/bg_menu03.gif");
	background-repeat:no-repeat;
	}
ul#slidemenu_sample li a:visited {
	color:#fff;
	text-decoration:none;
	}

ul#slidemenu_sample li ul {
	border-top:1px dotted #fff;
	}

ul#slidemenu_sample li ul li {
	background:#163B78;
	}
/* 目立たせるためのフォント用 ******************/
#introback{
background-color :#ECE9D8;
padding :10px;
margin-top :10px;
}
/* スクロール ******************/
.scr{
overflow:auto;
width :570px ;
height :150px ;
scrollbar-base-color:#ffffff;
scrollbar-face-color:#EEEDEF;
scrollbar-arrow-color:#B4B4B4;
scrollbar-shadow-color:#B4B4B4;
scrollbar-darkshadow-color:#ffffff;
scrollbar-highlight-color:#B4B4B4;
scrollbar-3dlight-color:#ffffff;
scrollbar-track-color:#ffffff;
}

/* 必須アイコン用CSS ******************/
.iconh{
margin-left:5px;
vertical-align:middle;
}
.backh{
background-color :#163B78;
color:#FFFFFF;
}
/* 法人メニュー変更用******************/
#pleftmenu {
	margin: 0px;
	padding: 0;
	width: 180px;
	text-align: left;
}
#pleftmenu ul {
	margin: 0;
	padding: 0;
	list-style: none;
	text-align: left;
}
#pleftmenu li {
	background-image: url("../../img/learning/common/bg_businessmenu.jpg");
	background-repeat:no-repeat;
	width: 160px;
	display: block;
	padding: 2px 0;
	text-decoration: none;
	color:#FFFFFF;
    height:25px;
    padding-left :20px;
	line-height : 170%;
}
#pleftmenu a {
	display:inline;
	padding:5px 0 5px 10px;
	text-decoration:none;
	width:100%;
	color:#fff;
	}
#pleftmenu a:hover {
	display:inline;
	padding:5px 0 5px 10px;
	text-decoration:none;
	width:100%;
	color:#316B93;
}

#pleftmenu li.smallmenu{
	background-image: url("../../img/learning/partner/common/bg_menuleft.jpg");
	background-repeat:repeat-y;
    padding:0 0 0 20px;
   font-size:80%;
}

/* --------CPA footer_navi */

div#cpa_footer_navi
{
	width:800px;
        margin:0 auto;
        font-size:100%;
}

div#cpa_footer_navi_inner
{
	padding:0;
	margin:0;

}
div#cpa_footer  {
background-color:#4d4c50;
text-align:center;
width:100%;
}
div#cpa_footer_inner {
border-top:5px groove #7647a2;
margin:0 auto;
padding:15px 0;
text-align:right;
width:800px;
}
ul#cpa_footer_navi_main
{
	text-align:center;
	padding:0;
	margin:0;
        float:left;
        width:130px;
        line-height:220%;
}

ul#cpa_footer_navi_main li.footerlist
{
	display:inline;
        font-weight:bold;
        background:url(../../images/bg_footerlist.jpg) no-repeat left center;
        padding:0 0 0 10px;
        color:#FFFFFF;
		text-decoration:underline;
}

ul#cpa_footer_navi_main li
{
	list-style:none outside;
        padding:0 0 0 10px;
}



ul#cpa_footer_navi_main a:link{
	color:#FFFFFF;
	text-decoration:none;
}

ul#cpa_footer_navi_main a:visited{
		color:#FFFFFF;
	text-decoration:none;
}
ul#cpa_footer_navi_main a:hover{
	color:#cfb0ec;
	text-decoration:underline;
}

ul#cpa_footer_navi_main a:active{
	color:#cfb0ec;
	text-decoration:underline;
}


h2.material {
	margin:0 !important;
        padding:0 !important;
        clear:left;
}
h2.material_up {
	margin-top:15px !important;
        padding:0 !important;
        clear:right;
}

/*米国弁護士フッタ―*/
div#lawyer_footer_navi
{
	width:800px;
        margin:0 auto;
        font-size:90%;
}

div#lawyer_footer_navi_inner
{
	padding:0 10px 0 10px;
	margin:0 auto;
	width:780px;

}
div#lawyer_footer  {
background-color:#66996E;
text-align:center;
width:100%;
padding:0;
}
div#lawyer_footer_inner {
border-top:5px groove #2073DB;
margin:0 auto;
padding:15px 0;
text-align:right;
width:800px;
}
ul#lawyer_footer_navi_main
{
	font-size:12px;
	text-align:left;
	padding:0;
	margin:0 5px 0 0;
    float:left;
    width:150px;
    line-height:220%;
}

* html ul#lawyer_footer_navi_main
{
	text-align:left;
	padding:0;
	margin:0 5px 0 0;
        float:left;
        width:150px;
        line-height:220%;
}

*:first-child+html ul#lawyer_footer_navi_main
{
	text-align:left;
	padding:0;
	margin:0 5px 0 0;
        float:left;
        width:150px;
        line-height:220%;
}

ul#lawyer_footer_navi_main li.footerlist
{
	display:inline;
        font-weight:bold;
        background:url(../../images/bg_footerlist_low.gif) no-repeat left center;
        padding:0 0 0 10px;
        color:#FFFFFF;
	text-decoration:underline;
}

ul#lawyer_footer_navi_main li
{
	list-style:none outside;
        padding:0 0 0 10px;
}



ul#lawyer_footer_navi_main a:link{
	color:#FFFFFF;
	text-decoration:none;
}

ul#lawyer_footer_navi_main a:visited{
		color:#FFFFFF;
	text-decoration:none;
}
ul#lawyer_footer_navi_main a:hover{
	color:#006F00;
	text-decoration:underline;
}

ul#lawyer_footer_navi_main a:active{
	color:#006F00;
	text-decoration:underline;
}

/*公認内部監査人　CIA　フッタ―*/

div#cia_footer  {
background-color:#ddeffd;
text-align:center;
width:100%;
}
div#cia_footer_inner {
border-top:5px groove #f80000;
margin:0 auto;
padding:15px 0;
text-align:right;
width:800px;
}
ul#cia_footer_navi_main
{
	text-align:center;
	padding:0;
	margin-left:10px;
    float:left;
    width:150px;
    line-height:220%;
}

ul#cia_footer_navi_main li.footerlist
{
	display:inline;
        font-weight:bold;
        background:url(../../images/bg_cia_footerlist.gif) no-repeat left center;
        padding:0 0 0 10px;
        color:#500303;
		text-decoration:underline;
}

ul#cia_footer_navi_main li
{
	list-style:none outside;
        padding:0 0 0 10px;
}



ul#cia_footer_navi_main a:link{
	color:#500303;
	text-decoration:none;
}

ul#cia_footer_navi_main a:visited{
		color:#500303;
	text-decoration:none;
}
ul#cia_footer_navi_main a:hover{
	color:#f80000;
	text-decoration:underline;
}

ul#cia_footer_navi_main a:active{
	color:#f80000;
	text-decoration:underline;
}


/*IFRS　フッタ  ―*/

div#ifrs_footer  {
background-color:#bbbbbc;
text-align:center;
width:100%;
}
div#ifrs_footer_inner {
border-top:5px groove #000000;
margin:0 auto;
padding:15px 0;
text-align:right;
width:800px;
}
ul#ifrs_footer_navi_main
{
	text-align:center;
	padding:0;
	margin-left:10px;
    float:left;
    width:150px;
    line-height:220%;
}

ul#ifrs_footer_navi_main li.footerlist
{
	display:inline;
        font-weight:bold;
        background:url(../../images/bg_ifrs_footerlist.gif) no-repeat left center;
        padding:0 0 0 10px;
        color:#000000;
		text-decoration:underline;
}

ul#ifrs_footer_navi_main li
{
	list-style:none outside;
        padding:0 0 0 10px;
}



ul#ifrs_footer_navi_main a:link{
	color:#000000;
	text-decoration:none;
}

ul#ifrs_footer_navi_main a:visited{
		color:#000000;
	text-decoration:none;
}
ul#ifrs_footer_navi_main a:hover{
	color:#b10000;
	text-decoration:underline;
}

ul#ifrs_footer_navi_main a:active{
	color:#b10000;
	text-decoration:underline;
}

/*CISA　フッタ  ―*/

div#cisa_footer  {
background-color:#e1e4e0;
text-align:center;
width:100%;
}
div#cisa_footer_inner {
border-top:5px groove #a40045;
margin:0 auto;
padding:15px 0;
text-align:right;
width:800px;
}
ul#cisa_footer_navi_main
{
text-align:center;
padding:0;
margin:10px;
float:left;
width:180px;
line-height:220%;
}
ul#cisa_footer_navi_main li.footerlist
{
display:inline;
font-weight:bold;
background:url(../../images/bg_ifrs_footerlist.gif) no-repeat left center;
padding:0 0 0 10px;
color:#a40045;
text-decoration:underline;
}

ul#cisa_footer_navi_main a:link{
	color:#000000;
	text-decoration:none;
}

ul#cisa_footer_navi_main a:visited{
		color:#000000;
	text-decoration:none;
}
ul#cisa_footer_navi_main a:hover{
	color:#b10000;
	text-decoration:underline;
}

ul#cisa_footer_navi_main a:active{
	color:#b10000;
	text-decoration:underline;
}

* -------- section */
.section_01
{
	clear:both;
	display:block;
	margin-bottom:10px;
}

.section_02
{
	clear:both;
	display:block;
	margin-bottom:20px;
}

.section_03
{
	clear:both;
	display:block;
	margin-bottom:30px;
}

.section_04
{
	clear:both;
	display:block;
	margin-bottom:40px;
}

.section_05
{
	clear:both;
	display:block;
	margin-bottom:50px;
}

.content_section
{
	clear:both;
	display:block;
	margin-bottom:20px;
}