* {
	margin: 0;
	padding: 0;
}

/* Hides from IE7 \*/
*:first-child+html {
	letter-spacing: 0;
}
/* End hide from IE7 */	.pbInputForm {
	font-family: "ＭＳ Ｐゴシック",MS Gothic,"ヒラギノ角ゴ Pro W3", Osaka,sans-serif;
	background-color: #FFFFFF;
	border-bottom: 2px inset;
	border-left: 2px inset;
	border-right: 2px inset;
	border-top: 2px inset;
	font-size: 100%;
}
@media print {
	#pbca_toparea {
		display: none;
	}
}
ol , ul {
	margin: auto auto auto 30pt\9;
}
blockquote {
	margin-left: 30pt\9;
	margin-right: 0px\9;
}
:root ol, :root ul {
	margin: 16px 0px 16px 0px;
	padding: 0px 0px 0px 40px;
}
:root blockquote {
	margin: 16px 0px 16px 40px;
}

body {
		font-family: "ＭＳ Ｐゴシック",MS Gothic,"ヒラギノ角ゴ Pro W3", Osaka,sans-serif;
}

.pbPage {
		width: 100%;
}
.pbPage:after{
	content: "";
	display: block;
	height: 0;
	clear:both;
	visibility: hidden;
}
.pbLeftArea,
.pbRightArea
{
	min-height: 1px;
}

.pbLeftArea {
		float: left;
		overflow: hidden;
		width: 0px;
		display: inline;
}

.pbRightArea {
		float: right;
		overflow: hidden;
		width: 0px;
		display: inline;
}

.pbMainArea {
		overflow: hidden;
		max-width: 100%;
		_float: left;
		_display: inline;
}

.pbHeaderArea {
		clear: both;
		overflow: hidden;
}

.pbFooterArea {
		clear: both;
		overflow: hidden;
}
.pbAreaWrapper1 {
	padding: 0;
	margin: 0;
	border-width: 0;
	clear: both;
	height: 100%;
}
.pbAreaWrapper2 {
	padding: 0;
	border-width: 0;
}
.pbAreaWrapper2 {
	margin: 0\9;
	_float: left;
}
:root .pbAreaWrapper1:after {
	content: "";
	height: 0px;
	clear:both;
	display:block;
}
:root .pbAreaWrapper2 {
	margin: 0 0px 0 0px;
}

.pbBlock {
		clear: both;
}
.pbArea {
	margin: 0;
	padding: 0px;
	border-width: 0;
}
.pbZero {
	margin: 0;
	padding: 0px;
	border-width: 0;
	font-family: "ＭＳ Ｐゴシック",MS Gothic,"ヒラギノ角ゴ Pro W3", Osaka,sans-serif;
	line-height: normal;
	text-indent: 0;
}
.pbNestedDivider,
.pbInvisibleBlock,
.pbMobileInvisibleBlock,
.pbAddButton
{
	display: none;
}
.pbAnchor
{
	overflow: visible !important;
	padding: 0px !important;
	*width: 1px;
	*height: 1px;
}
.pbArticleButtonBlock,
.pbArticleButtonInline
{
	
}
.pbMobileOutputIcon
{
	visibility: hidden;
}.pbCorner {
		clear: both;
}
.pbNested {
	clear:both;
	padding: 0;
	margin: 0;
	min-height: 0;
	_height: 1%;
}
.pbNested:after {
	content: "";
	height: 0px;
	clear:both;
	display:block;
}
.pbNestedZero {
	clear:both;
	padding: 0;
	margin: 0;
	min-height: 0;
}
.pbNestedZero:after {
	content: "";
	height: 0px;
	clear:both;
	display:block;
}

.pbNestedWrapper {
	overflow:hidden;
}
.pbNestedWrapper {
	_overflow: visible;
	_overflow-x:hidden;
}
img.pbSystemImage {
	margin: 0;
	padding: 0px;
	background-color: transparent;
	border-width: 0;
	border-style: none;
	line-height: normal;
	text-indent: 0;
	font-size: small;
	vertical-align: baseline;
	font-weight: normal;
	font-style: normal;
	text-decoration: none;
}
.pbHorizontalNested {
	text-indent: 0;
	border-width: 0;
	margin: 0;
	padding: 0;
	float: left;
	overflow: hidden;
	min-height: 0;
}
.pbHorizontalNested:after {
	content: "";
	height: 0px;
	clear:both;
	display:block;
}
.pbAnchor {
	margin: 0;
	padding: 2px;
	font-family: "ＭＳ Ｐゴシック",MS Gothic,"ヒラギノ角ゴ Pro W3", Osaka,sans-serif;
	line-height: normal;
	text-indent: 0;
	overflow: visible !important;
}
.pbArticleStatus {
	margin: 0;
	padding: 1px;
	border: none;
	background-color: #6699cc;
	color: white;
	font-size: 10px;
	font-family: "ＭＳ Ｐゴシック",MS Gothic,"ヒラギノ角ゴ Pro W3", Osaka,sans-serif;
	font-weight: normal;
	line-height: normal;
	text-indent: 0;
	font-weight: normal;
	font-style: normal;
	text-decoration: none;
}
.pbArticleStatus a:link {
	cursor: default;
	margin: 0;
	padding: 0;
	border: none;
	background-color: transparent;
	color: white;
	font-size: 10px;
	font-family: "ＭＳ Ｐゴシック",MS Gothic,"ヒラギノ角ゴ Pro W3", Osaka,sans-serif;
	white-space: nowrap;
	line-height: normal;
	text-indent: 0;
	font-weight: normal;
	font-style: normal;
	text-decoration: none;
	overflow: hidden;
}
.pbArticleStatus a:visited {
	cursor: default;
	margin: 0;
	padding: 0;
	border: none;
	background-color: transparent;
	color: white;
	font-size: 10px;
	font-family: "ＭＳ Ｐゴシック",MS Gothic,"ヒラギノ角ゴ Pro W3", Osaka,sans-serif;
	white-space: nowrap;
	line-height: normal;
	text-indent: 0;
	font-weight: normal;
	font-style: normal;
	text-decoration: none;
	overflow: hidden;
}
.pbArticleStatus a:hover {
	cursor: default;
	margin: 0;
	padding: 0;
	border: none;
	background-color: transparent;
	color: white;
	font-size: 10px;
	font-family: "ＭＳ Ｐゴシック",MS Gothic,"ヒラギノ角ゴ Pro W3", Osaka,sans-serif;
	white-space: nowrap;
	line-height: normal;
	text-indent: 0;
	font-weight: normal;
	font-style: normal;
	text-decoration: none;
	overflow: hidden;
}
.pbArticleStatus a:active {
	cursor: default;
	margin: 0;
	padding: 0;
	border: none;
	background-color: transparent;
	color: white;
	font-size: 10px;
	font-family: "ＭＳ Ｐゴシック",MS Gothic,"ヒラギノ角ゴ Pro W3", Osaka,sans-serif;
	white-space: nowrap;
	line-height: normal;
	text-indent: 0;
	font-weight: normal;
	font-style: normal;
	text-decoration: none;
	overflow: hidden;
}
.pbArticleDetailStatus {
	margin: 0;
	padding: 0;
	border: none;
	background-color: #ccff99;
	color: black;
	font-size: 10px;
	font-family: "ＭＳ Ｐゴシック",MS Gothic,"ヒラギノ角ゴ Pro W3", Osaka,sans-serif;
	font-weight: normal;
	line-height: normal;
	text-indent: 0;
	font-weight: normal;
	font-style: normal;
	text-decoration: none;
}
.pbArticleDetailStatus a:link {
	cursor: default;
	margin: 0;
	padding: 0;
	border: none;
	background-color: transparent;
	color: black;
	font-size: 10px;
	font-family: "ＭＳ Ｐゴシック",MS Gothic,"ヒラギノ角ゴ Pro W3", Osaka,sans-serif;
	font-weight: normal;
	line-height: normal;
	text-indent: 0;
	font-weight: normal;
	font-style: normal;
	text-decoration: none;
}
.pbArticleDetailStatus a:visited {
	cursor: default;
	margin: 0;
	padding: 0;
	border: none;
	background-color: transparent;
	color: black;
	font-size: 10px;
	font-family: "ＭＳ Ｐゴシック",MS Gothic,"ヒラギノ角ゴ Pro W3", Osaka,sans-serif;
	font-weight: normal;
	line-height: normal;
	text-indent: 0;
	font-weight: normal;
	font-style: normal;
	text-decoration: none;
}
.pbArticleDetailStatus a:hover {
	cursor: default;
	margin: 0;
	padding: 0;
	border: none;
	background-color: transparent;
	color: black;
	font-size: 10px;
	font-family: "ＭＳ Ｐゴシック",MS Gothic,"ヒラギノ角ゴ Pro W3", Osaka,sans-serif;
	font-weight: normal;
	line-height: normal;
	text-indent: 0;
	font-weight: normal;
	font-style: normal;
	text-decoration: none;
}
.pbArticleDetailStatus a:active {
	cursor: default;
	margin: 0;
	padding: 0;
	border: none;
	background-color: transparent;
	color: black;
	font-size: 10px;
	font-family: "ＭＳ Ｐゴシック",MS Gothic,"ヒラギノ角ゴ Pro W3", Osaka,sans-serif;
	font-weight: normal;
	line-height: normal;
	text-indent: 0;
	font-weight: normal;
	font-style: normal;
	text-decoration: none;
}
@charset "utf-8";

html, body, applet, object, iframe,
h1, h2, h3, h4, h5, h6, p, blockquote, pre,
a, abbr, acronym, address, big, cite, code,
del, dfn, em, img, ins, kbd, q, s, samp,
small, strike, strong, sub, sup, tt, var,
b, u, i, center,
dl, dt, dd, ol, ul, li,
fieldset, form, label, legend,
table, caption, tbody, tfoot, thead, tr, th, td,
article, aside, canvas, details, embed,
figure, figcaption, footer, header, hgroup,
menu, nav, output, ruby, section, summary,
time, mark, audio, video {
  margin: 0;
  padding: 0;
  border: 0;
  font-style:normal;
  font-weight: normal;
  font-size: 100%;
  vertical-align: baseline;
}

article, aside, details, figcaption, figure,main,
footer, header, hgroup, menu, nav, section {
  display: block;
}

html{
    overflow-y: scroll;
}

blockquote, q {
  quotes: none;
}

blockquote:before, blockquote:after,
q:before, q:after {
  content: '';
  content: none;
}

input, textarea,button{
  margin: 0;
  padding: 0;
  border:none;
}

ol, ul{
  list-style:none;
}

:root ul,
:root ol {
  margin:0;
  padding:0;
}

table{
  border-collapse: collapse;
  border-spacing:0;
}

caption, th{
  text-align: left;
}

a:focus {
}

strong {
  font-weight:bold !important;
}


.inline_block {
  display: inline-block;
  *display: inline;
  *zoom: 1;
}
img {
  vertical-align:top;
}

table {
  width:100%;
}

body {
  min-width:960px;
  color:#323232;
  background:#fff;
  font-size:14px;
  font-family:"Lucida Sans",arial,"メイリオ",Meiryo,"ヒラギノ角ゴ Pro W3", "Hiragino Kaku Gothic Pro","ＭＳ Ｐゴシック","MS PGothic",sans-serif;
  line-height:1.6;
}
----------------------------------------------- */

.tacTxt {
 color:#E20011;
}
.tacBg {
 background-color:#E20011;
}
.bgDFE0E2 {
    background-color: #DFE0E2;
}
.bgEBECEE {
    background-color: #EBECEE;
}
a {
  text-decoration:none;
}

a,
a:link {
  color:#0F218B;
}

a:visited {
  color:#620298;
}

a:hover {
  color:#3F88E5;
  text-decoration:underline;
}

a:active {
  color:#0F218B;
}

.note,
.notes {
  color:#4D4D4D;
}

.error,
.attention {
  color:#f00;
}

.hover {
  display:inline-block;
}

.hover:hover {
  opacity:0.75;
  -ms-filter:"alpha(opacity=75)";
  text-decoration:none;
}

/*--------------------------------------------------*/
/* ここから上書き用スタイル記述（body から記述すること）  */
/*--------------------------------------------------*/

#advancedArea #kozaMain {
  padding-bottom:0 !important;
  min-height:439px;
  background:#FFFFFF url(/library/kouza_zeiri/renew-img/advanced_topvisual.jpg) no-repeat 50% 0 !important;
}

#beginnerArea #kozaMain {
  margin-bottom:40px;
  padding-bottom:0 !important;
  min-height:439px;
  background:url(/library/kouza_zeiri/renew-img/beginer_visual.jpg) no-repeat 50% 0 !important;
}



.tokuchoDetailBtnLongLeft2{
  text-align: center;
  width: 248px;
  height: 45px;
  line-height: 1.2;
  font-weight: bold;
  border-radius: 4px;
  border: 1px #102552 solid;
  line-height: 1.2;
  background: #214287;
  background: -moz-linear-gradient(top, #214287 0%, #102552 100%);
  background: -webkit-gradient(linear, left top, left bottom, color-stop(0%, #214287), color-stop(100%, #102552));
  background: -webkit-linear-gradient(top, #214287 0%, #102552 100%);
  background: -o-linear-gradient(top, #214287 0%, #102552 100%);

  background: -ms-linear-gradient(top, #214287 0%, #102552 100%);
  background: linear-gradient(to bottom, #214287 0%, #102552 100%);
  filter: progid: DXImageTransform.Microsoft.gradient(startColorstr='#214287', endColorstr='#102552', GradientType=0);
  vertical-align: middle;
  margin: 0px 5px 5px 0;
  display: inline-block;
}
.tokuchoDetailBtnLongLeft2:hover{
    opacity:0.75;
    -moz-opacity:0.75;
    filter:alpha(opacity = 75);
}
.tokuchoDetailBtnLongLeft2 a {
    text-decoration: none;
    color: #FFFFFF;
    display: block;
    padding: 7px;
}
.tokuchoDetailBtnLongLeft2 a:visited {
    color: #FFFFFF;
}


.annotation2 {
    font-size:12px;
    margin:0 0 0 24px;
    text-indent: -2em;
}




body .studyContentHeader {
    padding-bottom: 10px;
    margin-bottom: 15px;
    border-bottom: 2px dotted #CBD5EB;
    font-size: 20px;
    font-weight: bold;
    text-align: center;
} .studyContentHeader span {
    color: #E20011;
}

#aboutBlock1 {
	background: #DFE0E2;
}
#aboutBlock2 {
    background: #EBECEE;
    padding-bottom: 40px;
}
.tokuchoNensyu {
	margin-top: 10px;
}
.studyContentGroup li .studyContentList li {
	list-style-type: disc
}

.aboutShigoto {
    font-size: 16px;
    margin-bottom: 20px;
}
.studyContentText{
    font-size: 14px;
    line-height: 1.6;
    color: #323232;
}
div.expSelecterRank:first-child > div:first-child { /* reset */
    border-top: none;
    padding-top: 0;
}

.tokuchoList li:first-child {
    margin-left: 0px;
}
.tokuchoList li {
    float: left;
    margin-bottom: 15px;
}

#kaikoucourseBlock h2 {
    margin: 17px 0px 0px 0px;
    line-height: 1.2;
}
.heading2 h2 {
    text-align: center;
    font-weight: bold;
    font-size: 30px;
}

/* 税理士試験合格率の表2 (tab2) */
.expSelecterRank.tab2 h4 {
    margin-top: 20px;
}
.testinfo.heading2Impact { /* reset */
    border-top: none;
　　margin-top: 25px;
}

.testinfo h2 > span {
    color: #323232;
    font-weight: normal;
}


.Passrate {
    border-bottom: 3px solid #D4D7DE;
    border-left: 3px solid #D4D7DE;
    margin-bottom: 10px;
}
.Passrate .Subject {
    background-color:#EAEEF6;
    font-weight: bold;
}
.Passrate .Subjecteven {
    background-color:#E3E8F3;
    font-weight: bold;
}
.Passrate .odd {
    background-color:#FFFFFF;
}
.Passrate .even {
    background-color:#F6FAFF;	
}

.Passrate th {
    border-top: 3px solid #D4D7DE;
    border-right: 1px solid #D4D7DE;
    background: #8394B6;
    padding: 10px 10px;
    color: white;
    text-align: center;
    line-height: 1.3;
    font-weight: bold;
} 
.Passrate th:last-child {
    border-right: 3px solid #D4D7DE;
}
.Passrate td {
    border-top: 1px solid #D4D7DE;
    border-right: 1px solid #D4D7DE;
    padding: 10px;
} .Passrate td:last-child {
    border-right: 3px solid #D4D7DE;
}



.PassrateAnnotation {
    text-indent: -1em;
    padding-left: 1.5em;
}


h5 {
font-weight: bold;
margin: 10px 0 15px 0;
}

.paragraphImg {
 margin: 10px 0 15px 0;
}
.paragraphImg.column2 img:first-child {
  margin-right:60px;
}


body .kozaTokuchoBody {
    padding-bottom: 28px;
}

body .normalAccordionBlock {
    margin-top: 15px;
    border: solid 1px #D2D2D2;
}

body .normalAccordionInner {
    display: none;
    padding: 0px 29px 30px 29px;
}

 .tokuchoDetailBtnLeft3 {
  text-align: center;
  width: 180px;
  height: 32px;
  line-height: 1.2;
  font-weight: bold;
  border-radius: 4px;
  border: 1px #102552 solid;
  line-height: 1.2;
  background: #214287;
  background: -moz-linear-gradient(top, #214287 0%, #102552 100%);
  background: -webkit-gradient(linear, left top, left bottom, color-stop(0%, #214287), color-stop(100%, #102552));
  background: -webkit-linear-gradient(top, #214287 0%, #102552 100%);
  background: -o-linear-gradient(top, #214287 0%, #102552 100%);
  background: -ms-linear-gradient(top, #214287 0%, #102552 100%);
  background: linear-gradient(to bottom, #214287 0%, #102552 100%);
  filter: progid: DXImageTransform.Microsoft.gradient(startColorstr='#214287', endColorstr='#102552', GradientType=0);
  vertical-align: middle;
  text-align: center;
  /* margin: 0px 7px 5px 7px; */
  margin: 0 2px;
  display: inline-block;
}
body .tokuchoDetailBtnLeft3 a:visited {
  color: #FFFFFF;
}
body .tokuchoDetailBtnLeft3 a {
  text-decoration: none;
  color: #FFFFFF;
  display: block;
  padding: 7px;
}
body .tokuchoDetailBtnLeft:3hover{
    opacity:0.75;
    -moz-opacity:0.75;
    filter:alpha(opacity = 75);
}

#aboutBlock h4 {
    margin: 30px 0 10px 0;
}

body .photoTextSection {
    padding: 38px 0;
    border-top: 1px solid #C6C7CC;
}

/* SPヘッダー高さ改修ここから */
body .headerSP_goTop img {
    display:none;
}
/* SPヘッダー高さ改修ここまで */