/*
Theme Name: 大野晃代税理士事務所
Theme URI: http://www.web-sales.net/
Description: 大野晃代税理士事務所のテーマ
Version: 1.0
Author: ウェブセールス
Author URI: http://www.web-sales.net/

	大野晃代税理士事務所 v1.0
	http://binarybonsai.com/kubrick/

	This theme was built by Jun Taketani,
	whose blog you will find at http://iddy.jp/profile/hituji/
*/



html, body, form,
em, ul, ol, ul,
table, th, td,
h1, h2, h3, h4, h5, h6
{
	margin: 0;
	padding: 0;
	font-size: small;
	font-family: sans-serif;
	font-weight: normal;
	font-style: normal;
	text-align: left;
	line-height: 150%;
	vertical-align: top;
	}

p {
	font-size: small;
	font-family: sans-serif;
	font-weight: normal;
	font-style: normal;
	text-align: left;
	line-height: 150%;
	vertical-align: top;
	}

/*
li {
	list-style-type:none;
	line-height: 120% !important;
	margin-bottom:.6em;
	}

q {
	color:#0B82CE;
	}
*/
a {
	color:#3987B0;
	}

a:link {
	color:#3987B0;
	}

a:visited {
	color:#3987B0;
	}

a:hover {
	color:#5FAE2F;
	text-decoration: none;
	}

a img {
	border: none;
	}

.clear {
	clear:both;
	}

body {
	margin: 0;
	padding: 0;
	background: #f1f1f1;
	color: #000;
/*
	border: 2px solid #565;
	border-bottom: 1px solid #565;
	border-top: 3px solid #565;
	font-family: 'Lucida Grande', 'Lucida Sans Unicode', Verdana, sans-serif;
*/
	}

blockquote {
	border:1px solid #ccc;
	margin:0;
	padding:0 10px;
	background:#f7f7f7;
	}


#rap {
	width:740px;
	margin:0 auto;
	padding:0;
	/**background: #f1f1f1 url('images/shadow.png') repeat-y;**/
	}


/* header */
#header {
	margin: 0 5px 0 5px;
	padding: 0;
	height: 79px;
	position: relative; 
 
	}

#header h1 {
	/**position:absolute;
	top:21px;
	left:10px;
	width:360px;
	height:40px;**/
	}

#header #tel {
	/**position:absolute;
	top:22px;
	left:529px;
	width:190px;
	height:25px;**/
	}

#header #menu-privacy {
	/**position:absolute;
	top:64px;
	left:618px;
	width:110px;
	height:15px;**/
	}


/* menu */
#menu {
	/**margin: 0 0 0 5px;
	padding: 0;
	width: 730px;
	height: 38px;
	list-style-type: none;
	overflow: hidden;
	background: url('images/menu/menu_bg.png') repeat-x;**/
	display: none;
	}

#menu li {
	/**width:122px;
	float:left;
	height: 38px;
	overflow: hidden;**/
	}

#menu li#menu-link, 
#menu li#menu-link a {
	/**width:120px;**/
	}

#menu li a {
	/**width: 122px;
	height: 38px;
	display: block;
	text-indent: -999em;
	oveflow: hidden;**/
	}
/**
#menu li#menu-home a {
	background: url('images/menu/bt_01.png') no-repeat 0 0;
	}

#menu li#menu-business a {
	background: url('images/menu/bt_02.png') no-repeat 0 0;
	}

#menu li#menu-office a {
	background: url('images/menu/bt_04.png') no-repeat 0 0;
	}

#menu li#menu-price a {
	background: url('images/menu/bt_03.png') no-repeat 0 0;
	}

#menu li#menu-contact a {
	background: url('images/menu/bt_05.png') no-repeat 0 0;
	}

#menu li#menu-blog a {
	background: url('images/menu/bt_06.png') no-repeat 0 0;
	}

#menu li#menu-link a {
	background: url('images/menu/bt_07.png') no-repeat 0 0;
	}
**/
/**
#menu li#menu-home a:hover, 
#menu li#menu-business a:hover, 
#menu li#menu-office a:hover, 
#menu li#menu-price a:hover, 
#menu li#menu-contact a:hover, 
#menu li#menu-blog a:hover, 
#menu li#menu-link a:hover {
	background-position: 0 -38px;
	}
**/

img.nodisplay{
  display:block;
  margin: 0 0 5px 5px;
  padding: 0;
  width: 730px;
  height: 38px;
}


/* content */
#content {
	width:557px;
	float:right;
	margin:0 5px 0 0;
	padding:0 10px 100px 0;
	position:relative;
	}

#content #bc {
	text-align:right;
	}

#content ul, 
#content ol {
	margin-bottom:1em;
	}

#content li {
	margin-left:1.5em;
	}





/* sidbar */
#sidebar {
	width:147px;
	float:left;
	margin:0 0 50px 0;
	padding:0 0 20px 5px;
	}

#sidebar h6 {
	background:#94AABE;
	color:#fff;
	font-weight:bold;
	margin:10px 5px 0;
	text-align:center;
	}

#sidebar p {
	margin:10px 0 0;
	padding:0 5px 0 7px;
	}



/* footer */
#footer-menu {
	width:557px;
	clear:both;
	text-align:center;
	margin:0 5px 5px;
	position:absolute;
	bottom:0;
	left:0;
	}

#footer-menu-home {
	clear:both;
	text-align:center;
	margin:0 5px 5px;
	}

#footer {
	border-bottom: 1px solid #f1f1f1;
	margin: 0;
	padding: 0 0 10px 0;
	background: url('images/footer.gif') no-repeat left bottom;
	clear:both;
	}

#footer cite {
	font-style: normal;
	margin: 0 5px 0 5px;
	padding: 5px 0 3px 0;
	color: #fff;
	text-align: center;
	background: #65a1c2;
	display: block;
	}

#poweredby {
	background: #f1f1f1;
	padding:0 5px;
	text-align:right;
	}



#business, 
#office, 
#contact, 
#link, 
#privacy, 
#blog {
	background: url('images/bg.png') repeat-y 5px 0;
	}

#business h2, 
#office h2, 
#contact h2, 
#link h2, 
#privacy h2 {
	margin-bottom:20px;
	}



/* business */
#business #content h2 {
	padding:0 0 20px;
	}

#business #content h3 {
	padding:0;
	margin:0;
	}

#business #content p {
	margin:.5em 0 2em 1em;
	}


/* office */
#office #map {
	/**background:url(images/office/map.gif) no-repeat;**/
	padding-left:350px;
	/**height:370px;**/
	position:relative;
	}
#office #map h3 {
	color:#2b6686;
	font-size:1.2em;
	font-weight:bold;
	}
#office #map h4 {
	font-weight:bold;
	color:#f3ad43;
	}
#office #map #address {
	/**position:absolute;
	right:0;
	bottom:0;
	width: 200px;**/
	display:none;
	}
#office #map #access {
	border:1px solid #ccc;
	margin:10px 0 0;
	padding:10px;
	background:#fbfaf9;
	}
#office #map p {
	margin:0;
	padding:0;
	}

img.nodisplay_map{
  display:block;
}


/* contact */
#contact table {
	background:#ffffff;
	margin-bottom:1em;
}

#contact table th {
	background:#E2ECF3;
	text-align:center;
	padding:10px 10px;
}

#contact table td {
	background:#F2F3F4;
	padding:10px 10px;
}

#contact #button {
	text-align:center;
	}


/* home */
#home {
	}

#home #content {
	float:left;
	width:450px;
	border-right: 1px solid #ccc;
	margin:0 0 20px ;
	padding:0 0 0 14px;
	}

#home #content h3 {
	font-weight:bold;
	}

#home #content p {
	padding-left:5px;
	padding-right:15px;
	}

#home #content blockquote {
	margin-left:5px;
	padding-left:5px;
	margin-right:15px;
	}

#home #content ul {
	padding-left:5px;
	padding-right:15px;
	margin:1em 0;
	}

#home #content li {
	margin-left:2em;
	margin-right:5px;
	}

#home #content #news {
	}

#home #content #news-inner {
	margin:1em 0;
	padding-left:5px;
	}

#home #content #news h4 {
	font-weight:bold;
	}

#home #content #news h4 a {
	text-decoration: underline;
	}

#home #content #news h4 a:hover {
	text-decoration: none;
	}

#home #content #news .storycontent {
	margin-bottom:1em;
	}

#home #content .star {
	text-indent:-1em;
	margin-left:1em;
	}

#home #content #tel {
	text-align:center;
	font-size:1.5em;
	}



#home #sidebar {
	float:right;
	width:247px;
	background:transparent;
	margin:3px 0 0 0;
	padding:0 17px 0 0;
	}

#home #top {
	text-align:center;
	padding:10px 0 10px;
	}

#home #sidebar #photo {
	border:1px solid #E4C9FF;
	background:#F5EBEB;
	width:150px;
	padding:5px;
	margin:15px 0 30px;
	}

#home #sidebar #photo img {
	border:1px solid #E4C9FF;
	display:block;
	margin:0 auto 5px;
	}

#home #sidebar p {
	padding:0;
	}


/* blog */
#blog #sidebar {
	}

#blog #sidebar ul {
	margin:5px;
	}

#blog #sidebar ul li{
	list-style:none;
	font-weight:bold;
	margin:15px 0 0;
	}

#blog #sidebar ul li ul {
	margin:0;
	}

#blog #sidebar ul li ul li {
	font-weight:normal;
	margin:0;
	}

#blog #sidebar ul li ul li ul {
	margin-left:1em;
	}



#blog #s {
	width:130px;
	}

#blog h3 {
	font-size:1.2em;
	}

#blog .post {
	border-bottom:1px solid #ddd;
	padding:1em 0;
	}

#blog #navi {
	margin-top:1em;
	text-align:center;
	}
#blog #navi * {
	border:none !important;
	}

#blog #comments {
	padding-top:1em;
	}

#blog #comments ol li {
	margin-left:2em;
	}

#blog #comments textarea {
	width:540px;
	}

#blog #comments cite {
	font-style:normal;
	}

#blog #comments h4 {
	font-weight:bold;
	}

#blog #comments #postcomment {
	font-weight:bold;
	}

#blog .alignleft {
	margin:0 10px 10px 0;
	}

#blog .alignright {
	margin:0 0 10px 10px;
	}

#blog .aligncenter {
	margin-bottom:10px;
	}

#blog #pagenate {
	height:1.5em;
	position:relative;
	margin-top:30px;
	}

#blog #pagenate-left {
	position:absolute;
	top:0;
	left:0;
	}

#blog #pagenate-center {
	text-align:center;
/*
	position:absolute;
	top:0;
	left:50%;
	margin-left:-5em;
*/
	}

#blog #pagenate-right {
	position:absolute;
	top:0;
	right:0;
	}



/* contact */
#contact #content p {
	text-align:center;
	}

#contact #content textarea {
	width:400px !important;
	}

/* privacy */
#privacy h3 {
	font-weight: bold;
	color:#3987B0;
	}
#privacy p {
	margin-top:0;
	}













/* -------------------------------- */
.screen-reader-text {
     position: absolute;
     left: -1000em;
}
/*
acronym, abbr {
	border-bottom: 1px dashed #333;
}

acronym, abbr, span.caps {
	font-size: 90%;
	letter-spacing: .07em;
}

acronym, abbr {
	cursor: help;
}

blockquote {
	border-left: 5px solid #ccc;
	margin-left: 1.5em;
	padding-left: 5px;
}


cite {
	font-size: 90%;
	font-style: normal;
}

h2 {
	border-bottom: 1px dotted #ccc;
	font: 95% "Times New Roman", Times, serif;
	letter-spacing: 0.2em;
	margin: 15px 0 2px 0;
	padding-bottom: 2px;
}

h3 {
	border-bottom: 1px dotted #eee;
	font-family: "Times New Roman", Times, serif;
	margin-top: 0;
}
*/
ol#comments li p {
	font-size: 100%;
}

p, li, .feedback {
	font: 90%/175% 'Lucida Grande', 'Lucida Sans Unicode', Verdana, sans-serif;
	letter-spacing: -1px;
}

/* classes used by the_meta() */
ul.post-meta {
	list-style: none;
}

ul.post-meta span.post-meta-key {
	font-weight: bold;
}
/*
.credit {
	background: #90a090;
	border-top: 3px double #aba;
	color: #fff;
	font-size: 11px;
	margin: 10px 0 0 0;
	padding: 3px;
	text-align: center;
}

.credit a:link, .credit a:hover {
	color: #fff;
}
*/

.feedback {
	color: #ccc;
	text-align: right;
	clear: both;
}

.meta {
	font-size: .75em;
}

.meta li, ul.post-meta li {
	display: inline;
}

.meta ul {
	display: inline;
	list-style: none;
	margin: 0;
	padding: 0;
}

.meta, .meta a {
	color: #808080;
	font-weight: normal;
	letter-spacing: 0;
}

.storytitle {
	margin: 0;
}

.storytitle a {
	text-decoration: none;
}

#commentform #author, #commentform #email, #commentform #url, #commentform textarea {
	background: #fff;
	border: 1px solid #333;
	padding: .2em;
}

#commentform textarea {
	width: 100%;
}

#commentlist li ul {
	border-left: 1px solid #ddd;
	font-size: 110%;
	list-style-type: none;
}

#commentlist li .avatar {
	float: right;
	margin-right: 25px;
	border: 1px dotted #ccc;
	padding: 2px;
}
/*
#content {
	margin: 30px 13em 0 3em;
	padding-right: 60px;
}
*/
/*
#header {
	background: #90a090;
	border-bottom: 3px double #aba;
	border-left: 1px solid #9a9;
	border-right: 1px solid #565;
	border-top: 1px solid #9a9;
	font: italic normal 230% 'Times New Roman', Times, serif;
	letter-spacing: 0.2em;
	margin: 0;
	padding: 15px 10px 15px 60px;
}

#header a {
	color: #fff;
	text-decoration: none;
}

#header a:hover {
	text-decoration: underline;
}
*/
/*
#menu {
	background: #fff;
	border-left: 1px dotted #ccc;
	border-top: 3px solid #e0e6e0;
	padding: 20px 0 10px 30px;
	position: absolute;
	right: 2px;
	top: 0;
	width: 11em;
}

#menu form {
	margin: 0 0 0 13px;
}

#menu input#s {
	width: 80%;
	background: #eee;
	border: 1px solid #999;
	color: #000;
}

#menu ul {
	color: #ccc;
	font-weight: bold;
	list-style-type: none;
	margin: 0;
	padding-left: 3px;
	text-transform: lowercase;
}

#menu ul li {
	font: italic normal 110% 'Times New Roman', Times, serif;
	letter-spacing: 0.1em;
	margin-top: 10px;
	padding-bottom: 2px;
}

#menu ul ul {
	font-variant: normal;
	font-weight: normal;
	line-height: 100%;
	list-style-type: none;
	margin: 0;
	padding: 0;
	text-align: left;
}

#menu ul ul li {
	border: 0;
	font: normal normal 12px/115% 'Lucida Grande', 'Lucida Sans Unicode', Verdana, sans-serif;
	letter-spacing: 0;
	margin-top: 0;
	padding: 0;
	padding-left: 12px;
}

#menu ul ul li a {
	color: #000;
	text-decoration: none;
}

#menu ul ul li a:hover {
	border-bottom: 1px solid #809080;
}

#menu ul ul ul.children {
	font-size: 142%;
	padding-left: 4px;
}
*/

#wp-calendar {
	empty-cells: show;
	font-size: 14px;
	margin: 0;
/*
	border: 1px solid #000;
	width: 90%;
*/
	width: 100%;
}

#wp-calendar #next a {
	padding-right: 10px;
	text-align: right;
}

#wp-calendar #prev a {
	padding-left: 10px;
	text-align: left;
}

#wp-calendar a {
	display: block;
/*
	text-decoration: none;
*/
}

#wp-calendar a:hover {
	background: #e0e6e0;
	color: #333;
}

#wp-calendar caption {
	color: #000;
/*
	font-size: 16px;
*/
	font-weight: bold;
	text-align: center;
}

#wp-calendar td {
	color: #000;
/*	font: normal 12px 'Lucida Grande', 'Lucida Sans Unicode', Verdana, sans-serif;
*/
	letter-spacing: normal;
	padding: 2px 0;
	text-align: center;
}

#wp-calendar td.pad:hover {
	background: #fff;
}

#wp-calendar td:hover, #wp-calendar #today {
	background: #eee;
	color: #bbb;
}

#wp-calendar th {
	font-style: normal;
	text-transform: capitalize;
}



/* Captions & aligment */
.aligncenter,
div.aligncenter {
	display: block;
	margin-left: auto;
	margin-right: auto;
}

.alignleft {
	float: left;
}

.alignright {
	float: right;
}

.wp-caption {
	border: 1px solid #ddd;
	text-align: center;
	background-color: #f3f3f3;
	padding-top: 4px;
	margin: 10px;
	-moz-border-radius: 3px;
	-khtml-border-radius: 3px;
	-webkit-border-radius: 3px;
	border-radius: 3px;
}

.wp-caption img {
	margin: 0;
	padding: 0;
	border: 0 none;
}

.wp-caption p.wp-caption-text {
	font-size: 11px;
	line-height: 17px;
	padding: 0 4px 5px;
	margin: 0;
}
/* End captions & aligment */