.sub
{
	font-size:9pt;
	color:#0000cc;
}
.next
{
	font-size:9pt;
	color:#006400;
}

.link
{
	font-size:12px;
	color:#000000;
	font-weight:bold;
}
.link2
{
	font-size:12px;
	color:#000000;
}
.link A:link
{
	text-decoration:none;
	color:#000000;
}
.link A:visited
{
	text-decoration:none;
	color:#000000;
}
.link A:hover
{
	text-decoration:none;
	color:#999999;
}
.link A:active
{
	text-decoration:none;
	color:#000000;
}
.new_pic
{
	font-size:12px;
	color:#000000;
	font-weight:bold;
}
.new_pic2
{
	font-size:16px;
	color:#cc0000;
	font-weight:bold;
}
.new_pic3
{
	font-size:12px;
	color:#cc0033;
	font-weight:bold;
}
.new_pic4
{
	font-size:12px;
	color:#000000;
	font-weight:bold;
}
A:hover
{
	text-decoration:underline;
	color:#ff0000;
}
tr
{
	text-align:left;
}
font
{
	font-size:10.5pt;
	line-height:120%
}
.title1
{
	font-size:12pt;
	color:#ff0000;
}
.title2
{
	font-size:11pt;
	color:#006400;
}
.title3
{
	font-size:10.5pt;
	color:#0000cc;
}
.title4
{
	font-size:12pt;
	color:#0000ff;
}
.title5
{
	font-size:10.5pt;
	color:#006400;
}
.title6
{
	font-size:10.5pt;
	color:#fffff;
}
.title_etax
{
	font-size:10.5pt;
	color:#fffff;
}


.topback{font-size:9pt;}
.s{font-size:9pt;}
.mark{font-size:10.5pt;color:#cc0033;}
.explain{font-size:10.5pt;}
.lecture{font-size:9pt;}
.select{font-size:9pt;color:#ff0000;}
.comment{font-size:9pt;line-height:150%}
.comment3{font-size:9pt;color:#feb402;}
.comment4{font-size:9pt;color:#cc0033;}
.notice{font-size:9pt;color:#cc0033;}
.content1{font-size:10.5pt;color:#000000;}
.content2{font-size:12pt;color:#006400;}


.topix
{
    font-style:normal;
    FONT-SIZE: 12px;
    COLOR: #0000ff;
    LINE-HEIGHT: 14px;
    TEXT-DECORATION: none
}
.px09
{
    font-style:normal;
    FONT-SIZE: 9px;
    LINE-HEIGHT: 10px;
    TEXT-DECORATION: none
}
.px12
{
    font-style:normal;
    FONT-SIZE: 12px;
    LINE-HEIGHT: 14px;
    TEXT-DECORATION: none
}
.px15
{
    font-style:normal;
    FONT-SIZE: 15px;
    LINE-HEIGHT: 20px;
    TEXT-DECORATION: none
}
.px21
{
    font-style:normal;
    FONT-SIZE: 21px;
    LINE-HEIGHT: 22px;
    TEXT-DECORATION: none
}
.px14
{
    font-style:normal;
    FONT-SIZE: 14px;
    LINE-HEIGHT: 15px;
    TEXT-DECORATION: none
}
.px15orang
{
    font-style:normal;
    FONT-WEIGHT: bold;
    COLOR: #ff6600;
    FONT-SIZE: 15px;
    LINE-HEIGHT: 20px;
    TEXT-DECORATION: none
}
.dia1
{
    font-style:normal;
    FONT-SIZE: 12px;
    COLOR: #9999ff;
    LINE-HEIGHT: 14px;
    TEXT-DECORATION: none
}
.dia2
{
    font-style:normal;
    FONT-SIZE: 15px;
    COLOR: #009933;
    LINE-HEIGHT: 16px;
    TEXT-DECORATION: none
}
.px10
{
    FONT-SIZE: 10px;
    LINE-HEIGHT: 12px;
    TEXT-DECORATION: none
}
.px11
{
    FONT-WEIGHT: normal;
    FONT-SIZE: 11px;
    LINE-HEIGHT: 13px;
    TEXT-DECORATION: none
}
.px11pink
{
    FONT-WEIGHT: normal;
    FONT-SIZE: 11px;
    COLOR: #ff0066;
    LINE-HEIGHT: 12px;
    TEXT-DECORATION: none
}
.px11b
{
    FONT-WEIGHT: bold;
    FONT-SIZE: 11px;
    LINE-HEIGHT: 13px;
    TEXT-DECORATION: none
}
.px12b
{
    FONT-WEIGHT: bold;
    FONT-SIZE: 12px;
    LINE-HEIGHT: 14px;
    TEXT-DECORATION: none
}
.px12bgyoukan
{
    FONT-WEIGHT: bold;
    FONT-SIZE: 12px;
    LINE-HEIGHT: 16px;
    TEXT-DECORATION: none
}
.px12gyoukan
{
    FONT-SIZE: 12px;
    LINE-HEIGHT: 25px;
    TEXT-DECORATION: none
}
.px12gyoukan2
{
    FONT-SIZE: 12px;
    LINE-HEIGHT: 17px;
    TEXT-DECORATION: none
}
.px12gyoukansemame
{
    FONT-SIZE: 12px;
    LINE-HEIGHT: 20px;
    TEXT-DECORATION: none
}
.px12White
{
    FONT-SIZE: 12px;
    COLOR: #ffffff;
    LINE-HEIGHT: 14px;
    TEXT-DECORATION: none
}
.px12Hiduke
{
    FONT-SIZE: 12px;
    COLOR: #8f9cac;
    LINE-HEIGHT: 14px;
    TEXT-DECORATION: none
}
.px12bBrown
{
    FONT-WEIGHT: bold;
    FONT-SIZE: 12px;
    COLOR: #999966;
    LINE-HEIGHT: 14px;
    TEXT-DECORATION: none
}
.px12Orange
{
    FONT-SIZE: 12px;
    COLOR: #ff9900;
    LINE-HEIGHT: 14px;
    TEXT-DECORATION: none
}
.px13
{
    FONT-SIZE: 13px;
    LINE-HEIGHT: 15px;
    TEXT-DECORATION: none
}
.px13b
{
    FONT-WEIGHT: bold;
    FONT-SIZE: 13px;
    LINE-HEIGHT: 15px;
    TEXT-DECORATION: none
}
.px15b
{
    FONT-WEIGHT: bold;
    FONT-SIZE: 15px;
    LINE-HEIGHT: 16px;
    TEXT-DECORATION: none
}
.px15bWhite
{
    FONT-WEIGHT: bold;
    FONT-SIZE: 15px;
    COLOR: #ffffff;
    LINE-HEIGHT: 16px;
    TEXT-DECORATION: none
}
.px15bOrange
{
    FONT-WEIGHT: bold;
    FONT-SIZE: 15px;
    COLOR: #ff9900;
    LINE-HEIGHT: 16px;
    TEXT-DECORATION: none
}
.px17
{
    FONT-SIZE: 17px;
    LINE-HEIGHT: 18px;
    TEXT-DECORATION: none
}
.px17b
{
    FONT-WEIGHT: bold;
    FONT-SIZE: 17px;
    LINE-HEIGHT: 18px;
    TEXT-DECORATION: none
}
.px17bGray
{
    FONT-WEIGHT: bold;
    FONT-SIZE: 17px;
    COLOR: #333333;
    LINE-HEIGHT: 18px;
    TEXT-DECORATION: none
}
.px19
{
    FONT-SIZE: 19px;
    LINE-HEIGHT: 21px;
    TEXT-DECORATION: none
}
.px19b
{
    FONT-WEIGHT: bold;
    FONT-SIZE: 19px;
    LINE-HEIGHT: 21px;
    TEXT-DECORATION: none
}
.px21
{
    FONT-SIZE: 21px;
    LINE-HEIGHT: 22px;
    TEXT-DECORATION: none
}
.px21b
{
    FONT-WEIGHT: bold;
    FONT-SIZE: 21px;
    LINE-HEIGHT: 22px;
    TEXT-DECORATION: none
}
.px23
{
    FONT-SIZE: 23px;
    LINE-HEIGHT: 24pt;
    TEXT-DECORATION: none
}
.px23b
{
    FONT-WEIGHT: bold;
    FONT-SIZE: 23px;
    LINE-HEIGHT: 24pt;
    TEXT-DECORATION: none
}
.titlemini
{
    FONT-SIZE: 12px;
    COLOR: #cccc99;
    LINE-HEIGHT: 14px;
    TEXT-DECORATION: none
}
.titlebig
{
    FONT-SIZE: 15px;
    COLOR: #999966;
    LINE-HEIGHT: 16px;
    TEXT-DECORATION: none
}
A.menulink:link
{
    FONT-SIZE: 12px;
    COLOR: #ffffff;
    LINE-HEIGHT: 13px;
    TEXT-DECORATION: none
}
A.menulink:visited
{
    FONT-SIZE: 12px;
    COLOR: #ffffff;
    LINE-HEIGHT: 13px;
    TEXT-DECORATION: none
}
A.menulink:hover
{
    FONT-SIZE: 12px;
    COLOR: #ffffff;
    LINE-HEIGHT: 13px;
    TEXT-DECORATION: underline
}
A.menulink:active
{
    FONT-SIZE: 12px;
    COLOR: #ffffff;
    LINE-HEIGHT: 13px;
    TEXT-DECORATION: none
}
A.px11menulink:link
{
    FONT-SIZE: 11px;
    COLOR: #333333;
    LINE-HEIGHT: 13px;
    TEXT-DECORATION: none
}
A.px11menulink:visited
{
    FONT-SIZE: 11px;
    COLOR: #333333;
    LINE-HEIGHT: 13px;
    TEXT-DECORATION: none
}
A.px11menulink:hover
{
    FONT-SIZE: 11px;
    COLOR: #ccffff;
    LINE-HEIGHT: 13px;
    TEXT-DECORATION: underline
}
A.px11menulink:active
{
    FONT-SIZE: 11px;
    COLOR: #999999;
    LINE-HEIGHT: 13px;
    TEXT-DECORATION: none
}
A.bigmenulink:link
{
    FONT-SIZE: 12px;
    COLOR: #333333;
    LINE-HEIGHT: 13px;
    TEXT-DECORATION: underline
}
A.bigmenulink:visited
{
    FONT-SIZE: 12px;
    COLOR: #333333;
    LINE-HEIGHT: 13px;
    TEXT-DECORATION: underline
}
A.bigmenulink:hover
{
    FONT-SIZE: 12px;
    COLOR: #ccffff;
    LINE-HEIGHT: 13px;
    BACKGROUND-COLOR: #74c1db;
    TEXT-DECORATION: none
}
A.bigmenulink:active
{
    FONT-SIZE: 12px;
    COLOR: #999999;
    LINE-HEIGHT: 13px;
    TEXT-DECORATION: none
}
A.colormenulink:link
{
    FONT-SIZE: 12px;
    COLOR: #ff0066;
    LINE-HEIGHT: 13px;
    TEXT-DECORATION: underline
}
A.colormenulink:visited
{
    FONT-SIZE: 12px;
    COLOR: #ff0066;
    LINE-HEIGHT: 13px;
    TEXT-DECORATION: underline
}
A.colormenulink:hover
{
    FONT-SIZE: 12px;
    COLOR: #ccffff;
    LINE-HEIGHT: 13px;
    BACKGROUND-COLOR: #74c1db;
    TEXT-DECORATION: none
}
A.colormenulink:active
{
    FONT-SIZE: 12px;
    COLOR: #999999;
    LINE-HEIGHT: 13px;
    TEXT-DECORATION: none
}
STRONG
{
    FONT-SIZE: 16px;
    COLOR: #333333;
    TEXT-DECORATION: none
}