@charset "utf-8";

/* CSS Document */

body {
	color:#4f4f4f;
}
h2 {
	background-color:#ddb17e;
	border-top:#ab5f35 solid 3px;
	border-left:#ab5f35 solid 3px;
	border-right:#ab5f35 solid 3px;
	margin: 5% 2% 0;
	padding: 1% 0;
	text-align:center;
}
h3 {
	color: #582C04;
	line-height: 1.2em;
	padding: 6% 0 1%;
}
 @media only screen and (orientation : landscape) { /*\FFFD;\FFFD;\FFFD;\FFFD;\FFFD;\FFFD;\FFFD;\30D;\6C2;\253;K\FFFD;p*/
h3 {
font-size: 24px;
}
}
@media only screen and (orientation : portrait) { /*\FFFD;c\FFFD;\FFFD;\FFFD;\FFFD;\FFFD;\30D;\6C2;\253;K\FFFD;p*/
h3 {
font-size: 15px;
}
}
h2 img {
	width:55%;
}
h3 img {
	width:100%;
}
section {
	background-color:#f5f5f5;
	border-bottom:#ab5f35 solid 3px;
	border-left:#ab5f35 solid 3px;
	border-right:#ab5f35 solid 3px;
	margin: 0 2%;
	padding:0 3%;
}
section dl, section dl dt, section dl dd {
	margin:0;
	padding:0;
}
section dl {
	text-align:center;
	border-bottom: 1px solid #e2e2e2;
	border-top: 1px solid #fefefe;
}
 section dl:nth-of-type(2), section dl:nth-of-type(3), section dl:nth-of-type(4) {
 padding: 2% 0 5% 0;
}
 section dl:nth-of-type(1) {
border-top:none;
 padding: 0 0 5% 0;
}
section dl dd:nth-of-type(2), section dl dt {
text-align:left;
}
 section dl:nth-of-type(2) dd:nth-of-type(1) {
 width: 102.5%;
margin-left: -2.5%;
}
section dl:nth-of-type(3) dd:nth-of-type(1) {
width: 101.3%;
}
 section dl:nth-of-type(4) dd:nth-of-type(1) {
width:101%;
margin-left: -1%;
}
section dl dt {
	font-weight:bold;
}
 @media only screen and (orientation : landscape) { /*\FFFD;\FFFD;\FFFD;\FFFD;\FFFD;\FFFD;\FFFD;\30D;\6C2;\253;K\FFFD;p*/
section dl dt {
font-size:22px;
}
}
@media only screen and (orientation : portrait) { /*\FFFD;c\FFFD;\FFFD;\FFFD;\FFFD;\FFFD;\30D;\6C2;\253;K\FFFD;p*/
section dl dt {
font-size:16px;
}
}
section dl dd:nth-of-type(2) {
padding: 2% 0 0;
line-height:1.3em;
}
section dl dd {
	padding: 2% 0 4%;
}



	/*gnavi*/

nav ul:nth-of-type(1) li:nth-of-type(1) a {
 background:url(../images/gNaviBtnSupport.gif) 40% 46% no-repeat;
-webkit-background-size:90% auto;
background-size:90% auto;
}
nav ul:nth-of-type(1) li:nth-of-type(2) a {
 background:url(../images/gNaviBtnTax.gif) 60% 46% no-repeat;
-webkit-background-size:90% auto;
background-size:90% auto;
}
	/*gnavi*/