@import "/shared/css/base_theme.css";
@import "/shared/css/menu.css";

#header{
	background-image:url(/images/main_image_business.jpg);
}

h3,h4{
	margin:0 0 0 10px;
}

#content dl{
	margin:10px 10px 0 10px;
}

#content dl dt{
	color:#FF6600;
	font-weight:bold;
}

#content dl dd{
	margin-top:10px;
}

#content ul{
	margin:0px 10px 45px 10px;
	
}

#content ul li{
	list-style-type:decimal;
	list-style-position:outside;
	margin:25px 0 0 30px;
	color:#FF3300;
	font-weight:bold;
}

#content ul li ul{
	margin-top:0px;

}

#content ul li ul li{
	color:#333333;
	font-weight:normal;
	margin:10px 0 0 0em;
	list-style-position:outside;
}

#content ul li ul li dl{
	margin:0 0 0 0;

}

#content ul li ul li dl dt{
	margin:0 0 0 0;
	color:#003366;

}

#content ul li ul li dl dd{
	margin:0 0 0 0;
	color:#006699;
}

#content ul li ul li dl dd.caption{
	font-size:80%;
	color:#333333;
}

#content ul li ul li dl dd.caption span{
	color:#FF6600;
	font-weight:bold;
}

#content div#table{
	margin:10px 0 0 10px;
}

/* メリット・デメリット部分 */
#content div#table div.th{
	width:232px;
	padding:2px 0 2px 10px;
	float:left;
	color:#FFFFFF;
	font-weight:bold;
	border-left:1px solid #fff;
	border-bottom:1px solid #fff;
}

#content div#table div.th#blue{background-color:#003366;}
#content div#table div.th#red {background-color:#660000;}

/* 左の経営面・税金面部分 */
#content div#table div.td{
	width:65px;
	float:left;
}

#content div#table div.td_first{
	width:65px;
	padding:85px 0px;
	height:25px;
	float:left;
	background-color:#006699;
	border-bottom:1px solid #fff;
	text-align:center;
	color:#FFFFFF;
	font-weight:bold;
}

/* メインカラム内 */
#content div#table div.main_td{
	width:242px;
	height:190px;
	float:left;
	padding:5px 0px 0 0px;
	border-left:1px solid #fff;
	border-bottom:1px solid #fff;
}

#content div#table div.blue{background-color:#ECF2F9;}
#content div#table div.red {background-color:#F9ECEC;}

#content div#table div.main_td ul{
	margin:0 0 0 0em;
	padding-left:0px;
}

#content div#table div.main_td ul li{
	margin:0 5px 0 2.2em;
	color:#333333;
	font-weight:normal;
	list-style-type:decimal;
	list-style-position:outside;
}

#content div#table div.main_td ul li ul{
	margin:0 0 0 1em;
}

#content div#table div.main_td ul li ul li{
	margin:0 0 0 0;
	color:#333333;
	font-weight:normal;
	list-style-type:disc;
	line-height:110%;
	list-style-position:outside;
}

#content p{
	margin:20px 0 20px 10px;
}