* {padding:0; margin:0;}
html {height:100%;}
body {
	font-family:   "ＭＳ Ｐゴシック","ヒラギノ角ゴ Pro W3",Osaka;
	width:100%;
	height:100%;
	color:#91908d;
	font-size:12px;
	text-align:center;
	background:#6f6f6f;
	line-height:150%;
	}

a img{ border:0px}
a{ color:#91908d; text-decoration:underline} 
a:hover{ color:#99c000; text-decoration: underline}

ul,ol{ list-style-type:none;}
.aright{text-align:right;}
.aleft{text-align:left;}
.acenter{text-align:center;}
.clear{clear:both;}


#Wrap{
	background:#c4c4c4 url(../images/bg_left.gif) repeat-x;
	}

#All {
	width:780px;

	margin:0 auto;
	text-align:center;
	}

#Flash{
	width:780px;
	height:339px;
	}

p#FlashBottom{
	width:770px;
	height:10px;
	font-size:0;
	background:#CCC;
	margin:0 auto;
	}

#Contents{
	width:770px;
	margin:0 auto;
	text-align:left;
	background:#FFF;
	}


#Contents:after{
	display:block;
	clear:both;
	height:0;
	visibility hidden;
	content:".";
}

.Top{
	min-height:450px;
	}

.Message{
	min-height:850px;
	}

.Profile{
	min-height:1620px;
	}

.Price{
	min-height:640px;
	}

.Contact{
	min-height:800px;
	}

.Entrepreneur{
	min-height:800px;
	}

.TaxAccounting{
	min-height:920px;
	}

.SecondOpinion{
	min-height:650px;
	}

.InheritanceSupport{
	min-height:1000px;
	}

.IpoSupport{
	min-height:1300px;
	}
.Doctorsupport{
	min-height:1450px;
}
.Assistant{
	min-height:650px;
	}

.Merit{
	min-height:2600px;
	}


.Privacy{
	min-height:1000px;
	}

.Sitemap{
	min-height:1200px;
	}

/* Right Main */
/* Main Width:515px */

#Main{
	width:454px;
	padding:28px 33px 0 28px;;
	float:right;
	}

* html #Main{
	width:515px;
	}

#Main span#bot2{
	width:454px;
	height:1px;
	margin-top:36px;
	text-align:center;
	}

#Welcome h1{
	width:181px;
	height:27px;
	background:#f2f2f2 url(../images/welcome.gif) no-repeat;
	text-indent:-3000em;
	overflow:hidden;
	margin-bottom:30px;
	}

#Welcome p#profile{
	padding-left:365px;
	}

#Welcome p#profile a{
	width:86px;
	height:11px;
	background:#fff url(../images/readprofile.gif) no-repeat;
	text-indent:-3000em;
	overflow:hidden;
	display:block;
	}

#News{
	width:209px;
	height:156px;
	float:left;
	margin-top:36px;
	background:#fff url(../images/linebot2.gif) no-repeat top right;
	margin-right:12px;
	}

#News h2{
	width:83px;
	height:17px;
	background:#fff url(../images/latestnews.gif) no-repeat;
	text-indent:-3000em;
	overflow:hidden;
	margin-bottom:9px;
	}

#NewsArea {
	width:202px;
	height:130px;
	line-height:130%;
	overflow:auto;
	scrollbar-base-color:#ffffff;
	scrollbar-face-color:#ffffff;
	scrollbar-arrow-color:#99CC00;
	scrollbar-shadow-color:#CCC;
	scrollbar-darkshadow-color:#ffffff;
	scrollbar-highlight-color:#CCC;
	scrollbar-3dlight-color:#ffffff;
	scrollbar-track-color:#ffffff;
	}

#NewsArea p.date{
	background:url(../images/arrow.gif) no-repeat center left;
	padding-left:8px;
	font-size:11px;
	}

#NewsArea p.txt{
	color:#91908d;
	margin-bottom:5px;
	padding-left:8px;
	font-size:10px;
	}

#TopContactUs{
	width:233px;
	height:95px;
	float:left;
	margin-top:36px;
	}

#TopContactUs h2{
	width:76px;
	height:17px;
	background:#fff url(../images/contactus.gif) no-repeat;
	text-indent:-3000em;
	overflow:hidden;
	margin-bottom:9px;
	}

#TopContactUs p#contactform{
	padding-left:145px;
	}

#TopContactUs p#contactform a{
	width:86px;
	height:11px;
	background:#fff url(../images/contactform.gif) no-repeat;
	text-indent:-3000em;
	overflow:hidden;
	display:block;
	}

#Phone{
	width:233px;
	height:81px;
	float:left;
	margin-top:18px;
	}

#Phone h3{
	width:76px;
	height:17px;
	background:#fff url(../images/phone.gif) no-repeat;
	text-indent:-3000em;
	overflow:hidden;
	margin-bottom:9px;
	}








/* Left Menu */
/* Menu Width:233px */

#Menu{
	width:209px;
	background:#f2f2f2;
	padding:27px 12px 0 12px;
	float:right;
	margin-bottom:30px;
	}

* html #Menu{
	width:233px;
	}

#Menu h2{
	width:197px;
	height:28px;
	background:#f2f2f2 url(../images/ubtitle.gif) no-repeat;
	text-indent:-3000em;
	overflow:hidden;
	margin-bottom:20px;
	}

#Menu h3{
	width:52px;
	height:16px;
	background:#f2f2f2 url(../images/menuservice.gif) no-repeat;
	text-indent:-3000em;
	overflow:hidden;
	margin-bottom:9px;
	}

#Menu ul{
	margin-left:12px;
	}

#Menu li{
	line-height:25px;
	background:url(../images/arrow.gif) no-repeat center left;
	padding-left:10px;
	}

#Menu span#bot{
	width:209px;
	height:1px;
	margin-top:18px;
	text-align:center;
	}

#MenuAddr{
	color:#414141;
	font-size:11px;
	margin-top:18px;
	}

#MenuAddr strong{
	font-weight:normal;
	}

#MenuAddr p#MapTop{
	padding:10px 0 15px 162px;
	}

#MenuAddr p#Map{
	padding:10px 0 0 162px;
	}

#MenuAddr p#MapTop a,
#MenuAddr p#Map a{
	width:45px;
	height:11px;
	display:block;
	background:#f2f2f2 url(../images/map.gif) no-repeat;
	text-indent:-3000em;
	overflow:hidden;
	}

#MenuContactUs{
	margin-top:18px;
	}

#MenuContactUs h3{
	width:76px;
	height:17px;
	background:#fff url(../images/menucontactus.gif) no-repeat;
	text-indent:-3000em;
	overflow:hidden;
	margin-bottom:9px;
	}

#MenuContactUs p#contactform{
	padding-top:10px;
	padding-left:122px;
	}

#MenuContactUs p#contactform a{
	width:86px;
	height:11px;
	background:#fff url(../images/contactform.gif) no-repeat;
	text-indent:-3000em;
	overflow:hidden;
	display:block;
	}

#MenuPhone{
	padding-bottom:15px;
	margin-top:18px;
	}

#MenuPhone h3{
	width:42px;
	height:16px;
	background:#fff url(../images/menuphone.gif) no-repeat;
	text-indent:-3000em;
	overflow:hidden;
	margin-bottom:9px;
	}



/* Footer */

#Footer{
	width:770px;
	height:50px;
	margin:0 auto;
	text-align:left;
	background:#919190;
	}

#Footer p#unitedbrain{
	width:370px;
	color:#FFF;
	font-size:10px;
	line-height:35px;
	float:left;
	padding-left:15px;
	}

#Footer p#copyright{
	width:370px;
	color:#FFF;
	font-size:11px;
	line-height:35px;
	float:left;
	padding-right:15px;
	}

* html #Footer p#unitedbrain,
* html #Footer p#copyright{
	width:385px;
	}

#FooterBg{
	width:100%;
	height:60px;
	text-align:center;
	background:#6f6f6f url(../images/bg_bot.gif) repeat-x;
	clear:both;
	}

p#FooterTop{
	width:770px;
	height:5px;
	font-size:0;
	background:#CCC;
	margin:0 auto;
	padding:0;
	}

#Footer ul#FooterLink{

	height:10px;
	margin-top:5px;
	margin-left:273px;
	}

#Footer ul#FooterLink li{
	float:left;
	}

#Footer ul#FooterLink a{
	height:10px;
	text-decoration:none;
	text-indent:-3000em;
	overflow:hidden;
	display:block;
	}

#Footer ul#FooterLink a#f01{
	width:70px;
	background:url(../images/flink1.gif) no-repeat;
	}
#Footer ul#FooterLink a#f02{
	width:60px;
	background:url(../images/flink2.gif) no-repeat;
	}
#Footer ul#FooterLink a#f03{
	width:66px;
	background:url(../images/flink3.gif) no-repeat;
	}
#Footer ul#FooterLink a#f04{
	width:38px;
	background:url(../images/flink4.gif) no-repeat;
	}
#Footer ul#FooterLink a#f05{
	width:73px;
	background:url(../images/flink5.gif) no-repeat;
	}
#Footer ul#FooterLink a#f06{
	width:42px;
	background:url(../images/flink6.gif) no-repeat;
	}
#Footer ul#FooterLink a#f07{
	width:97px;
	background:url(../images/flink7.gif) no-repeat;
	}
#Footer ul#FooterLink a#f08{
	width:41px;
	background:url(../images/flink8.gif) no-repeat;
	}



/* MessagePage */
#Message01 h1{
	width:322px;
	height:15px;
	text-indent:-3000em;
	overflow:hidden;
	margin-bottom:36px;
	background:url(../images/message_title1.gif) repeat-x;
	}

#Message02 h2{
	width:322px;
	height:15px;
	text-indent:-3000em;
	overflow:hidden;
	margin:36px 0;
	background:url(../images/message_title2.gif) repeat-x;
	}

#Message03 h2{
	width:322px;
	height:16px;
	text-indent:-3000em;
	overflow:hidden;
	margin:36px 0;
	background:url(../images/message_title3.gif) repeat-x;
	}

#Message01 p,
#Message02 p,
#Message03 p{
	line-height:150%;
	}

#MessageName h2{
	width:454px;
	height:100px;
	text-indent:-3000em;
	overflow:hidden;
	background:url(../images/messagename.gif) repeat-x;
	margin-bottom:30px;
	}



/* ProfilePage */
#Profile01 h1{
	width:156px;
	height:15px;
	text-indent:-3000em;
	overflow:hidden;
	margin-bottom:36px;
	background:url(../images/profile_title1.gif) repeat-x;
	}

#Profile02 h2{
	width:156px;
	height:15px;
	text-indent:-3000em;
	overflow:hidden;
	margin:36px 0;
	background:url(../images/profile_title2.gif) repeat-x;
	}

#Profile03 h2{
	width:156px;
	height:18px;
	text-indent:-3000em;
	overflow:hidden;
	margin:36px 0;
	background:url(../images/profile_title3.gif) repeat-x;
	}

#Profile01 a{
	color:#009999;
	}

#Profile01 p#MapImg{
	margin-bottom:20px;
	}

#Profile01 p.OffinceImg{
	width:200px;
	height:180px;
	float:left;
	margin-top:36px;
	color:#333;
	}

#Profile02 p#Utsubo{
	width:140px;
	height:200px;
	float:left;
	}

#Profile02 table{
	width:314px;
	font-size:12px;
	clear:left;
	margin-left:140px;
	}

#Profile02 table th{
	width:84px;
	font-weight:normal;
	line-height:150%;
	text-align:left;
	vertical-align:top;
	}

#Profile02 table td{
	width:230px;
	line-height:150%;
	text-align:left;
	vertical-align:top;
	}

#Profile03 table{
	width:454px;
	font-size:12px;
	margin:20px 0 30px 0;
	}

#Profile03 table th{
	width:104px;
	font-weight:normal;
	line-height:180%;
	text-align:left;
	vertical-align:top;
	}

#Profile03 table td{
	width:350px;
	line-height:180%;
	text-align:left;
	vertical-align:top;
	}

#Profile03 table span{
	padding-left:24px;
	}

#Profile03 table td ul{
	list-style-type:disc;
	list-style-position:inside;
	}


/* PricePage */
#Price01 h1{
	width:322px;
	height:16px;
	text-indent:-3000em;
	overflow:hidden;
	margin-bottom:36px;
	background:url(../images/price_title1.gif) repeat-x;
	}

#Price02 h2{
	width:322px;
	height:16px;
	text-indent:-3000em;
	overflow:hidden;
	margin:36px 0;
	background:url(../images/price_title2.gif) repeat-x;
	}

#Price02 h3{
	color:#99c000;
	font-size:12px;
	margin-top:20px;
	}

#Price02 p{
	font-size:10px;
	}

#Price02 table{
	width:450px;
	font-size:12px;
	clear:left;
	border-collapse:collapse;
	}

#Price02 table th{
	width:150px;
	background:#f2f2f2;
	font-weight:normal;
	line-height:150%;
	text-align:center;
	vertical-align:top;
	border:1px solid #ddd;
	}

#Price02 table td{
	width:150px;
	line-height:150%;
	text-align:center;
	vertical-align:top;
	border:1px solid #ddd;
	}



/* ContactPage */
#Contact01 h1{
	width:322px;
	height:16px;
	text-indent:-3000em;
	overflow:hidden;
	margin-bottom:36px;
	background:url(../images/contact_title1.gif) repeat-x;
	}

#Contact01 table{
	width:451px;
	font-size:12px;
	clear:left;
	border-collapse:collapse;
	margin-top:36px;
	}

#Contact01 table th{
	width:130px;
	background:#f2f2f2;
	font-weight:normal;
	line-height:150%;
	text-align:left;
	vertical-align:top;
	border:1px solid #fff;
	line-height:120%;
	padding:5px;
	}

#Contact01 table td{
	width:321px;
	background:#f2f2f2;
	line-height:150%;
	text-align:left;
	vertical-align:top;
	border:1px solid #fff;
	padding:5px;
	}

#Contact01 table span{
	color:#99c000;
	font-size:10px;

	}

#Contact01 p#Submit{
	text-align:right;
	margin:8px 0 30px 0;
	}


/* EntrepreneurPage */
#Entrepreneur01 h1{
	width:282px;
	height:17px;
	text-indent:-3000em;
	overflow:hidden;
	margin-bottom:36px;
	background:url(../images/companysupport_title1.gif) repeat-x;
	}

#Entrepreneur02 h2,
#Entrepreneur03 h2{
	color:#99c000;
	font-size:12px;
	margin:36px 0 18px 0;
	}


#Entrepreneur02 ul,
#Entrepreneur03 ul{
	list-style-type:disc;
	list-style-position:inside;
	margin:18px 0 30px 36px;
	}



/* TaxAccountingPage */
#TaxAccounting01 h1{
	width:242px;
	height:17px;
	text-indent:-3000em;
	overflow:hidden;
	margin-bottom:36px;
	background:url(../images/taxaccounting_title.gif) repeat-x;
	}


div.TaxAccounting_list h2{
	color:#99c000;
	font-size:12px;
	margin:36px 0 18px 0;
	}

div.TaxAccounting_list ul{
	list-style-type:disc;
	list-style-position:inside;
	margin:18px 0 30px 36px;
	}


/* SecondOpinionPage */
#SecondOpinion01 h1{
	width:242px;
	height:17px;
	text-indent:-3000em;
	overflow:hidden;
	margin-bottom:36px;
	background:url(../images/secondopinion_title1.gif) repeat-x;
	}

#SecondOpinion01 p{
	margin-top:18px;
	}


/* InheritanceSupportPage */
#InheritanceSupport01{
	margin-bottom:30px;
	}

#InheritanceSupport01 h1{
	width:282px;
	height:17px;
	text-indent:-3000em;
	overflow:hidden;
	margin-bottom:36px;
	background:url(../images/inheritancesupport_title1.gif) repeat-x;
	}

div.InheritanceSupport01_list h2{
	color:#99c000;
	font-size:12px;
	margin:36px 0 18px 0;
	}

div#InheritanceSupport01 ul{
	list-style-position:inside;
	padding-left:15px;
	margin-bottom:10px;
	}

p#InheritanceSupportImg{
	margin:36px 0 36px 0;
	padding-left:12px;
	}

/* IpoSupportPage */
#IpoSupport01 h1{
	width:282px;
	height:17px;
	text-indent:-3000em;
	overflow:hidden;
	margin-bottom:36px;
	background:url(../images/iposupport_title1.gif) repeat-x;
	}

div#IpoSupport02 h2{
	color:#99c000;
	font-size:12px;
	margin:36px 0 18px 0;
	}

div#IpoSupport02 ul{
	list-style-position:inside;
	padding-left:10px;
	}

div#IpoSupport03{
	margin-bottom:30px;
	}

div#IpoSupport03 h2{
	width:282px;
	height:17px;
	text-indent:-3000em;
	overflow:hidden;
	margin-bottom:36px;
	background:url(../images/mandasuport_title1.gif) repeat-x;
	margin-top:36px;
	}

div#IpoSupport03 h3{
	color:#99c000;
	font-size:12px;
	margin:36px 0 18px 0;
	}


/* DoctorsupportPage */

#Doctorsupport01 h1{
	width:356px;
	height:20px;
	text-indent:-3000em;
	overflow:hidden;
	margin-bottom:36px;
	background:url(../images/doctorsupport_title1.gif) repeat-x;
	}

#Doctorsupport02 h2,
#Doctorsupport03 h2{
	color:#99c000;
	font-size:12px;
	margin:36px 0 18px 0;
	}
#Doctorsupport02{
	margin-bottom:40px;
}

#Doctorsupport03{
	margin-bottom:40px;
}
#Doctorsupport03 img{
	margin-left:15px;	
}

#Doctorsupport02 ul,
#Doctorsupport03 ul{
	list-style-type:disc;
	list-style-position:outside;
	padding-left:30px;
	margin-bottom:0px;
	}


#Doctorsupport03 p.ex{
	margin-left:35px;
} 

#Doctorsupport04{
	margin-bottom:30px;
}


/* AssistantPage */
#Assistant01 h1{
	width:322px;
	height:16px;
	text-indent:-3000em;
	overflow:hidden;
	margin-bottom:36px;
	background:url(../images/assistant_title1.gif) repeat-x;
	}


#Assistant01 table{
	width:450px;
	font-size:12px;
	clear:left;
	border-collapse:collapse;
	margin-top:36px;
	}

#Assistant01 table th{
	width:150px;
	background:#f2f2f2;
	font-weight:normal;
	line-height:150%;
	text-align:left;
	vertical-align:top;
	border:1px solid #ddd;
	padding:5px;
	}

#Assistant01 table td{
	width:300px;
	line-height:150%;
	text-align:left;
	vertical-align:top;
	border:1px solid #ddd;
	padding:5px;
	}




/* RecruitPage */
#Recruit01 h1{
	width:322px;
	height:16px;
	text-indent:-3000em;
	overflow:hidden;
	margin-bottom:36px;
	background:url(../images/recruit_title1.gif) repeat-x;
	}


#Recruit01 table{
	width:450px;
	font-size:12px;
	clear:left;
	border-collapse:collapse;
	margin-top:36px;
	}

#Recruit01 table th{
	width:150px;
	background:#f2f2f2;
	font-weight:normal;
	line-height:150%;
	text-align:left;
	vertical-align:top;
	border:1px solid #ddd;
	padding:5px;
	}

#Recruit01 table td{
	width:300px;
	line-height:150%;
	text-align:left;
	vertical-align:top;
	border:1px solid #ddd;
	padding:5px;
	}


/* MeritPage */
#Merit01 h1{
	width:322px;
	height:16px;
	text-indent:-3000em;
	overflow:hidden;
	margin-bottom:36px;
	background:url(../images/merit_title1.gif) repeat-x;
	}

#Merit02{
	margin-bottom:30px;
	}

#Merit02 b{
	text-align:center;
	margin:10px 0;
	display:block;
	}

#Merit01 h2,
#Merit02 h2{
	color:#99c000;
	font-size:16px;
	margin:36px 0 16px 0;
	}

#Merit01 h3,
#Merit02 h3{
	color:#99c000;
	font-size:14px;
	margin:36px 0 16px 0;
	}

#Merit01 h4,
#Merit02 h4{
	color:#99c000;
	font-size:12px;
	margin:16px 0 16px 0;
	}

#Merit01 h5,
#Merit02 h5{
	color:#919191;
	font-size:12px;
	margin:16px 0 16px 0;
	}


/* LinkPage */
#Link01{
	margin-bottom:30px;
	}


#Link01 h1{
	width:322px;
	height:16px;
	text-indent:-3000em;
	overflow:hidden;
	margin-bottom:36px;
	background:url(../images/link_title1.gif) repeat-x;
	}

#Link01 h2{
	color:#99c000;
	font-size:14px;
	margin:36px 0 16px 0;
	}

#Link01 h3{
	color:#99c000;
	font-size:14px;
	padding:36px 0 8px 0;
	}

#Link01 ul{
	width:225px;
	height:auto;
	float:left;
	}

p.LinkNext{
	width:454px;
	clear:left;
	text-align:right;
	padding:24px 0;
	}
p.LinkNext a{
	color:#99c000;
	font-size:12px;
	}

#Link01 p.URL{
	padding-bottom:4px;
	}

#Link01 p.URL a{
	color:#99c000;
	}

#Link01 p.Desc{
	padding-bottom:20px;
	}


/* PrivacyPolicyPage */
#Privacy01{
	margin-bottom:30px;
	}

#Privacy01 h1{
	width:322px;
	height:16px;
	text-indent:-3000em;
	overflow:hidden;
	margin-bottom:36px;
	background:url(../images/privacy_title1.gif) repeat-x;
	}

#Privacy01 h2{
	color:#99c000;
	font-size:14px;
	margin:36px 0 16px 0;
	}



/* SitemapPage */
#Sitemap01{
	margin-bottom:30px;
	}

#Sitemap01 h1{
	width:322px;
	height:16px;
	text-indent:-3000em;
	overflow:hidden;
	margin-bottom:36px;
	background:url(../images/sitemap_title1.gif) repeat-x;
	}

#Sitemap01 h2{
	color:#99c000;
	font-size:14px;
	margin:36px 0 16px 0;
	}

#Sitemap01 h3{
	color:#99c000;
	font-size:12px;
	margin:36px 0 8px 0;
	}


/* Content */
.Content h1{
	height:16px;
	margin-bottom:36px;
	color:#99c000;
	font-weight:bold;
	font-size:18px;
	}


.Content table{
	width:450px;
	font-size:12px;
	clear:left;
	border-collapse:collapse;
	margin-top:36px;
	}

.Content table th{
	width:150px;
	background:#f2f2f2;
	font-weight:normal;
	line-height:150%;
	text-align:left;
	vertical-align:top;
	border:1px solid #ddd;
	padding:5px;
	}

.Content table td{
	width:300px;
	line-height:150%;
	text-align:left;
	vertical-align:top;
	border:1px solid #ddd;
	padding:5px;
	}