/* ↓↓　2007お役立ち情報 START　↓↓ */

div#contents2007{width:484px}

img{	border:0px;	}

/*　---見出し---　*/
	#contents2007 p.midashi{	margin:0px 0px 15px 0px; padding:0;}

/*　---小見出し---　*/
	#contents2007 p.komi{		margin:15px 0px 1px 0px; padding:0;	}

	#contents2007 p{	margin:0; padding:0;	}
	
	

/*　---事務カレンダー---　*/
	table#calendar{
		margin:0px 0px 2px 0px;
		
		background-color:#FFFFFF;
		border:2px solid #666666;
		border-collapse:collapse;	
	}
	table#calendar td{
		border:1px solid #666666;
		padding:2px 3px;	
		line-height:140%;
		height:26px;
		color:#232323;
	}
	/*　表見出し　*/table#calendar th{		font-size:1.0em; text-align:center; font-weight:normal; line-height:120%; letter-spacing:3px; 
											border:1px solid #666666; 
											padding:10px 1px; 
											background-color:#E4E4E4;	}	

	/*　土　*/	table#calendar tr.col1 td{			background-color:#DEE9F7; font-weight:bold; color:#3333CC;}
				table#calendar tr.col1 td.rokki{	font-weight:normal; color:#232323; }
	/*　日　*/	table#calendar tr.col2 td{			background-color:#FCDCC9; font-weight:bold; color:#CC3333;}
				table#calendar tr.col2 td.rokki{	font-weight:normal; color:#232323; }
	/*　祝　*/	table#calendar tr.col3 td{			background-color:#FCDCC9; font-weight:bold; color:#CC3333; }
				table#calendar tr.col3 td.rokki{	font-weight:normal; color:#232323; }
	/*　事務　*/	table#calendar td#col4{			background-color:#FFFFFF; padding:5px 7px; font-weight:normal;}
	
	/*　法定事務　*/	.hj{ color:#330099;	}
	/*　社内事務　*/	.sj{ color:#008006;	}

		
		
/*　---新しい法令・通達、これからの法改正---　*/
	p#gray{			 background-color:#EEEEEE; border:1px solid #BBBBBB; margin:0; padding:7px; line-height:160%;}/*　表題グレー枠　*/
	
	p#nj{			margin:6px 0px; text-align:right; color:#666666;		}/*　文責NJ出版　*/


	div#newraw{	 margin-top:22px;		}
	div#newraw p{	margin:12px 0px 0px 0px; line-height:140%;	}
	

	/*　---見出し付きリスト---　*/
	div#newraw dl{		margin:0;padding:0;		}
	div#newraw dt{		margin:0; color:#5E5E5E; line-height:140%;		}
	div#newraw dd{		margin:0px 0px 0px 24px; line-height:140%;		}
	
	div#newraw ul.blue{		margin:0px 12px;padding:0;}
	div#newraw ul.blue li{	margin:0px 20px;padding:0; line-height:130%; list-style-image:url(images/li_blue.gif);	}

/*　---今月の経理・税務 ---　*/
	div#gray{		 background-color:#EEEEEE; border:1px solid #BBBBBB; margin:0; padding:6px 0px; line-height:160%;}/*　今月の経理グレー枠　*/

	div#gray ul{ 	margin:0px 3px;padding:0	}
	div#gray ul li{ margin:0px 0px 3px 20px;padding:0; line-height:130%; list-style-image:url(images/li_gray.gif);	}
	
	.zeimu{		color:#006666; font-weight:bold;		}







/*　---説明文---　*/
	#contents2007 p.ex{	margin:0px; padding:0;  line-height:140%;	}
	#contents2007 p.img{ 	margin:0px; padding:0;  text-align:center;	}


/*　---文字スタイル---　*/
	.kakko{		font-size:0.9em; letter-spacing:0px;		}	/*　表見出し（）内の文字　　*/
	.at{ 		margin:0;font-weight:bold; color:#555555;	}	/*　表中の「注」　*/
	.size09{		font-size:0.9em;	}
	.size08{		font-size:0.8em;	}
	.s10{			font-size:0.8em;	}
	
	ul.list1{		margin:0px; padding:0px;		}		/*　表中のリスト（登録免許税）　*/
	ul.list1 li{	margin:0px 0px 0px 15px; list-style-image:url(images/li_pink.gif);		}

	ul.list2,ol.list2{	margin:0px; padding:0px;		}		/*　表中のリスト（会社法）　*/
	ul.list2 li{		margin:0px 0px 0px 10px; list-style-image:url(images/li_yellow.gif);		}
	ul.list2 li.nom{	list-style-image:url(images/gost.gif);		}
	ol.list2 li{		margin:0px 0px 0px 18px;		}

	
	/*　インターネット便利サイト　*/
	div#links_t a:link{		color:#3300CC; text-decoration:underline;	}
	div#links_t a:visited{	color:#666666; text-decoration:none;	}
	div#links_t a:hover{	color:#FF0033; text-decoration:none;	}
	
	div#links_t img.bra{ 	vertical-align:-2px; margin:0px 2px 0px -3px;	}	/*　_brankのアイコン　*/

	

/*　---頁末の注意---　*/
	ul.att{		margin:15px 0px; padding:0px; 	}
	ul.att li{	margin:0px; padding:2px 0px; list-style-type:none; color:#515151; line-height:110%;	}
	ul.att img{	margin-right:4px;	}
	
	table.att{	margin:15px 0px; padding:0px;  color:#515151; line-height:120%;	}

/*　---表下の注意---　*/
	/*　左　*/
	table.att_L{		margin:5px 0px; padding:0px; 	}
	table.att_L td{		color:#515151; line-height:120%;	}

	
	/*　右　*/
	p.att_R{	 text-align:right; font-size:0.9em; color:#515151; margin:0; line-height:120%;	}
	p.att_R img{	margin-right:3px;	}

	/*　_brankのアイコン　*/
	img.link{ 	vertical-align:-2px;}	




/*　---青---　*/
	table.blue{
		margin:0px 0px 2px 0px;
		width:100%;
		background-color:#FFFFFF;
		border:2px solid #77A2D9;
		border-collapse:collapse;	
	}
	table.blue td,table.blue th{
		border:1px solid #77A2D9;
		padding:3px 7px 3px 7px;	
		line-height:140%;
	}
	/*　表見出し　*/table.blue th{		font-size:1.0em; text-align:center; font-weight:normal; line-height:120%; letter-spacing:3px;	}
	
	/*　濃　*/		table.blue tr.col1,table.blue td.col1,table.blue th.col1{	background-color:#AECFF3;	}	
	/*　薄　*/		table.blue tr.col2,table.blue td.col2,table.blue th.col2{	background-color:#DEE9F7;	}	
	/*　極薄　*/	table.blue tr.col3,table.blue td.col3,table.blue th.col3{	background-color:#F1F9FD;	}	

 /*　上枠だけ　*/	table.blue tr.tb td{	border-top:1px solid #77A2D9;border-bottom:0px; 	border-left:1px solid #77A2D9;border-right:1px solid #77A2D9;	}	
 /*　上下枠なし　*/	table.blue tr.nob td{	border-top:0px;border-bottom:0px; 					border-left:1px solid #77A2D9;border-right:1px solid #77A2D9;	}	
 /*　下枠だけ　*/	table.blue tr.bb td{	border-top:0px;border-bottom:1px solid #77A2D9;		border-left:1px solid #77A2D9;border-right:1px solid #77A2D9;	}	


/*　---緑---　*/
	table.green{
		margin:0px 0px 2px 0px;
		width:100%;
		background-color:#FFFFFF;
		border:2px solid #6DC73B;
		border-collapse:collapse;	
	}
	table.green td,table.green th{
		border:1px solid #6DC73B;
		padding:3px 7px 3px 7px;	
		line-height:140%;
	}
	/*　表見出し　*/table.green th{		font-size:1.0em; text-align:center; font-weight:normal; line-height:120%; letter-spacing:3px;	}	
	
 /*　上枠だけ　*/	table.green tr.tb td{	border-top:1px solid #6DC73B;border-bottom:0px; border-left:1px solid #6DC73B;border-right:1px solid #6DC73B;	}	
 /*　上下枠なし　*/	table.green tr.nob td{	border-top:0px;border-bottom:0px; 				border-left:1px solid #6DC73B;border-right:1px solid #6DC73B;	}	
 /*　下枠だけ　*/	table.green tr.bb td{	border-top:0px;border-bottom:1px solid #6DC73B;	border-left:1px solid #6DC73B;border-right:1px solid #6DC73B;	}	

	/*　濃　*/		table.green tr.col1,table.green td.col1,table.green th.col1{	background-color:#B2F288;	}
	/*　薄　*/		table.green tr.col2,table.green td.col2,table.green th.col2{	background-color:#DAFBBE;	}
	/*　極薄　*/	table.green tr.col3,table.green td.col3,table.green th.col3{	background-color:#F6FFDD;	}


/*　---ピンク---　*/
	table.pink{
		margin:0px 0px 2px 0px;
		width:100%;
		background-color:#FFFFFF;
		border:2px solid #F08773;
		border-collapse:collapse;	
	}
	table.pink td,table.pink th{
		border:1px solid #F08773;
		padding:3px 7px 3px 7px;	
		line-height:140%;
	}
	/*　表見出し　*/table.pink th{		font-size:1.0em; text-align:center; font-weight:normal; line-height:120%; letter-spacing:3px;	}	
	
 /*　上枠だけ　*/	table.pink tr.tb td{	border-top:1px solid #F08773;border-bottom:0px; border-left:1px solid #F08773;border-right:1px solid #F08773;	}	
 /*　上下枠なし　*/	table.pink tr.nob td{	border-top:0px;border-bottom:0px; 				border-left:1px solid #F08773;border-right:1px solid #F08773;	}	
 /*　下枠だけ　*/	table.pink tr.bb td{	border-top:0px;border-bottom:1px solid #F08773;	border-left:1px solid #F08773;border-right:1px solid #F08773;	}	

	/*　濃　*/		table.pink tr.col1,table.pink td.col1,table.pink th.col1{	background-color:#F9BD9D;	}
	/*　薄　*/		table.pink tr.col2,table.pink td.col2,table.pink th.col2{	background-color:#FCDCC9;	}
	/*　極薄　*/	table.pink tr.col3,table.pink td.col3,table.pink th.col3{	background-color:#FFF1E4;	}


	/*　ピンク（年齢早見表）　*/
		table.pink2{
			margin:2px 1px 2px 0px;
			width:241px;
			background-color:#FFFFFF;
			border:2px solid #F08773;
			border-collapse:collapse;	
		}
		table.pink2 td{
			padding:3px 7px 3px 7px;	
			line-height:140%;
			text-align:center;
			border-left:1px solid #F08773;border-right:1px solid #F08773;
		}
		/*　表見出し　*/	table.pink2 th{		font-size:1.0em; border:1px solid #F08773; text-align:center; font-weight:normal; line-height:120%; letter-spacing:3px; padding:3px 6px;		}

		/*　濃　*/			table.pink2 tr.col1,table.pink2 td.col1,table.pink2 th.col1{	background-color:#F9BD9D;	}
		/*　薄　*/			table.pink2 tr.col2,table.pink2 td.col2,table.pink2 th.col2{	background-color:#FCDCC9;	}
		/*　極薄　*/		table.pink2 tr.col3,table.pink2 td.col3,table.pink2 th.col3{	background-color:#FFF1E4;	}


/*　---黄色---　*/
	table.yellow{
		margin:0px 0px 2px 0px;
		width:100%;
		background-color:#FFFFFF;
		border:2px solid #E6BD69;
		border-collapse:collapse;	
	}
	table.yellow td,table.yellow th{
		border:1px solid #E6BD69;
		padding:3px 7px 3px 7px;	
		line-height:140%;
	}
	/*　表見出し　*/table.yellow th{		font-size:1.0em; text-align:center; font-weight:normal; line-height:120%; letter-spacing:3px;	}	
	
 /*　上枠だけ　*/	table.yellow tr.tb td{	border-top:1px solid #E6BD69;border-bottom:0px; border-left:1px solid #E6BD69;border-right:1px solid #E6BD69;	}	
 /*　上下枠なし　*/	table.yellow tr.nob td{	border-top:0px;border-bottom:0px; 				border-left:1px solid #E6BD69;border-right:1px solid #E6BD69;	}	
 /*　下枠だけ　*/	table.yellow tr.bb td{	border-top:0px;border-bottom:1px solid #E6BD69;	border-left:1px solid #E6BD69;border-right:1px solid #E6BD69;	}	

	/*　枠色　*/	table.yellow tr.col0 td{	background-color:#E6BD69; padding:0px;	}
	/*　濃　*/		table.yellow tr.col1,table.yellow td.col1,table.yellow th.col1{	background-color:#F9EC9D;	}
	/*　薄　*/		table.yellow tr.col2,table.yellow td.col2,table.yellow th.col2{	background-color:#FBF9BF;	}
	/*　薄　*/		table.yellow tr.col3,table.yellow td.col3,table.yellow th.col3{	background-color:#FFFFE0;	}





/*　---時候の挨拶---　*/
	table.full{
		margin:0px 0px 2px 0px;
		width:100%;
		background-color:#FFFFFF;
		border:2px solid #bbbbbb;
		border-collapse:collapse;	
	}
	table.full td{
		border-bottom:1px solid #ffffff;
		border-left:1px solid #bbbbbb;border-right:1px solid #bbbbbb;
		padding:3px 15px;	
		line-height:140%;
	}
	/*　表見出し　*/table.full th{		font-size:1.0em; padding:3px 15px; border:1px solid #bbbbbb; text-align:center; font-weight:normal; line-height:120%; letter-spacing:3px;}	

	/*　黄色　*/		table.full td.col_y1{	background-color:#F9EC9D; font-weight:bold; color:#515151;	}
		/*　薄　*/		table.full td.col_y2{	background-color:#FFFFE0;	}
		/*　濃　*/		table.full td.col_y3{	background-color:#FBF9BF;	}
	/*　緑　*/			table.full td.col_g1{	background-color:#B2F288; font-weight:bold; color:#515151;	}
		/*　薄　*/		table.full td.col_g2{	background-color:#F6FFDD;	}
		/*　濃　*/		table.full td.col_g3{	background-color:#DAFBBE;	}
	/*　青　*/			table.full td.col_b1{	background-color:#AECFF3; font-weight:bold; color:#515151;	}
		/*　濃　*/		table.full td.col_b2{	background-color:#F1F9FD;	}
		/*　薄　*/		table.full td.col_b3{	background-color:#DEE9F7;	}
	/*　ピ　*/			table.full td.col_p1{	background-color:#F9BD9D; font-weight:bold; color:#515151;	}
		/*　濃　*/		table.full td.col_p2{	background-color:#FFF1E4;	}
		/*　薄　*/		table.full td.col_p3{	background-color:#FCDCC9;	}