body         {
       color: #000000;
       background-color: #FFFFFF;
       font-family: "ＭＳ ゴシック", "Osaka−等幅"
}

a            {  text-decoration: none       }
a:hover      {  text-decoration: underline  }
a:link       {  color: #0000FF;             }
a:visited    {  color: #CC00CC;             }

table        {  table-layout: fixed         }

#position    {  position: absolute; top: 0px; left: 0px; visibility: visible }

.mtl10px     {  margin-top: 10px; margin-left: 15px }
.mtl25px     {  margin-top: 25px; margin-left: 10px }

.ptl5px      {  padding-top: 5px; padding-left: 5px }

.txt11px     {  font-size: 11px; line-height: 15px  }
.txt12px     {  font-size: 12px; line-height: 18px  }
.txt14px     {  font-size: 14px; line-height: 18px  }
.txt14pxb    {  font-size: 14px; font-weight: bold  }
.txt16pxb    {  font-size: 16px; font-weight: bold  }
.copy        {  font-family: "Arial", "Helvetica", "sans-serif"; font-size: 12px}




/*税理士をお探しならのやつ*/
#kailink {
    width: 500px;
	padding: 5px 10px 5px 10px;
	text-align:left;
  	font-size: 12px;
	line-height: 135%;
    border-width: 1px 2px 3px 1px;
    /*border-style: solid;
    border-color: #000000;
	background: url(http://qa1.zeijimu.com/image/top_service_honke.gif) repeat-y top left;
	background-repeat : no-repeat;*/
	border: 1px solid;
	border-color: #efefef #ccc #ccc #efefef;
}

#kailink h3 {
	margin: 5px 0px 0px 0px;
  	font-size: 15px;
}

#kailink blockquote {
    background: #FFCC00;
    border-left: 8px solid #FF9900;
}

#koukoku{
    text-align:center;
}
/*--ここまで*/