body{ margin:0; font:normal 14px/150% Verdana, Arial, Helvetica, sans-serif; background-color:#ffffff; }

a:link{ color:#003366; }
a:visited{ color:#336699; }
a:hover{ color:#660000; }

img{ border:none; }

/* Catch */
h1{ margin:0; font:normal 14px/150% Verdana, Arial, Helvetica, sans-serif; text-align:left; }
.catch_link{ padding-right:5px; text-align:right; }
/* Menu */
.menu{ width:740px; margin:5px 0px; padding-left:10px; text-align:left; }

/* SideMenu */
.smenu{ width:200px; text-align:left; vertical-align:top; }
.smenu .smenu01{ width:185px; height:21px; margin:0; padding:6px 0px 0px 15px; font-weight:bold; color:#ffffff; text-align:left; background-color:#3A7124; }
.smenu .smenu02{ width:183px; height:21px; margin:0; padding:6px 0px 0px 15px; font-weight:normal; color:#2E4A22; text-align:left; background-color:#F1F1F2; border-right:1px solid #999999; border-bottom:1px solid #999999; border-left:1px solid #999999; }
.smenu .smenu03{ width:163px; height:21px; margin:0; padding:6px 0px 0px 35px; font-weight:normal; color:#2E4A22; text-align:left; background-color:#F1F1F2; border-right:1px solid #999999; border-bottom:1px solid #999999; border-left:1px solid #999999; }
.smenu a:link{ color:#2E4A22; text-decoration:none; }
.smenu a:visited{ color:#2E4A22; text-decoration:none; }
.smenu a:hover{ color:#2E4A22; text-decoration:none; }
.smenu a:link.chp{ color:#ffffff; }
.smenu a:visited.chp{ color:#ffffff; }
.smenu a:hover.chp{ color:#ffffff; }

.smenu .bnspace{ margin-top:20px; }
.smenu .bnspace img{ margin-bottom:5px; border:none; }

/* Contents */
.contents{ width:550px; text-align:left; vertical-align:top; }
.contents .navi{ margin:0px 0px 0px 5px; font-size:14px; font-weight:normal; text-align:left; border-bottom:2px solid #D7BE44; }
.contents .navi a{ color:#003366; text-decoration:none; }
.contents .navi span{ color:#D7BE44; }
.contents .main{ width:500px; margin-top:0px; margin-left:30px; }
.contents .main h3{ width:450px; height:30px; margin:0; padding:15px 0px 5px 50px; font-size:16px; font-weight:bold; color:#ffffff; background-image:url(../img/page_h3bg.gif); }

/* Footer */
.footer{ width:750px; margin-bottom:5px; padding-top:15px; text-align:center; border-top:2px solid #3A7124; border-bottom:2px solid #3A7124; }

/* common */
#comm_link{ margin-top:50px; padding:5px; background-color:#efefef; }
#comm_link .title{ margin:2px; padding:2px 0px 2px 5px; color:#ffffff; border-top:2px solid #D7BE44; border-bottom:2px solid #D7BE44; background-color:#3D7900; }
#comm_link li a{ color:#3D7900; text-decoration:none; }

/* index.html */
.toppage_main{ margin-left:30px; }
.toppage_main p{ width:480px; margin-left:10px; }

/* iframe.html */
.news{ margin::0px; font-size:12px; }
.news .date{ margin:0px; font-weight:bold; font-family:Geneva, Arial, Helvetica, sans-serif; color:#2E4A22; }
.news p{ margin:0px 10px; }

/* ma/index.html */
#ma{ margin-bottom:30px; }
#ma p{ width:480px; margin-left:10px; }
#ma h4.chp{ width:480px; margin:20px 0px 20px 0px; padding:2px 0px 2px 10px; font-size:14px; font-weight:bold; text-align:left; color:#ffffff; background-color:#618C86; border-bottom:2px solid #aaaaaa; border-right:2px solid #aaaaaa; }
#ma .item{ width:400px; margin-left:10px; font-weight:bold; color:#333300; border-bottom:1px dashed #333300; }
#ma h5{ padding:3px 0px 3px 15px; font-size:12px; color:#666666; letter-spacing:2px; background-color:#efefef; border-top:1px dotted #999999; border-bottom:1px dotted #999999; }

/* M&Aサービス */
#serv{ margin-bottom:30px;}
#serv p{ width:480px; margin-left:10px; }
#serv .chp{ width:480px; margin:20px 0px 20px 0px; padding:2px 0px 2px 10px; font-weight:bold; text-align:left; color:#ffffff; background-color:#618C86; border-bottom:2px solid #aaaaaa; border-right:2px solid #aaaaaa; }
#serv .item{ width:400px; margin-left:10px; font-weight:bold; color:#333300; border-bottom:1px dashed #333300; }

/* flow_a */
#flow_a{}
#flow_a h4{  margin-top:30px; padding:3px 15px; font-size:14px; color:#ffffff; background-color:#336633; border-bottom:3px solid #999999; }
#flow_a .chp{ margin-top:30px; padding:3px 5px; color:#ffffff; background-color:#336633; border-bottom:2px solid #aaaaaa; }
#flow_a .part{ margin-top:30px; }
#flow_a .part .item{ padding:2px; font-weight:bold; color:#6887D5; border-bottom:1px solid #6887D5; background-color:#efefef; }
#flow_a .part .text{ margin-left:16px; }

/* trade */
.trade{ width:400px; margin:30px 0px 10px 30px; padding:5px; border:1px solid #7373AE; }
.trade p{ margin-left:20px; }
.trade .ttl{ margin:0; padding:2px 10px; color:#5A5B75; background-color:#E6E7F9; border-bottom:1px solid #7373AE; }
.trade .item{ margin-left:45px; }

/* 国内M&A */
.home{ clear:both; width:440px; margin-left:20px; padding:0px; }
.home .item{ padding:2px; border:1px solid #506A06; background-color:#F1F8DC; }
.home .expl{ width:410px; margin-left:15px; }

/* 国内M&A 売買情報 */
.htrade_chp{ width:480px; margin:20px 0px 0px 0px; padding:2px 0px 2px 10px; font-weight:bold; text-align:center; color:#ffffff; background-color:#618C86; border-bottom:2px solid #aaaaaa; border-right:2px solid #aaaaaa; }
.htrade{ width:480px; margin-top:20px; }
.htrade img{ margin-left:5px; vertical-align:middle; border:none; }
.htrade .td01{ width:140px; color:#333333; border-top:1px solid #5D5711; border-left:1px solid #5D5711; background-color:#E7E49D; }
.htrade .td02{ width:340px; border-top:1px solid #5D5711; border-right:1px solid #5D5711; border-left:1px solid #5D5711; background-color:#efefef; }
.htrade .td02 a{ text-decoration:none; }
.htrade .td03{ width:140px; color:#333333; border-top:1px solid #5D5711; border-left:1px solid #5D5711; border-bottom:1px solid #5D5711; background-color:#E7E49D; }
.htrade .td04{ width:340px; border:1px solid #5D5711; background-color:#efefef; }
.htrade .stable{ width:320px; }
.htrade .stable .std01{ color:#ffffff; background-color:#809680; }
.htrade .stable .std02{ background-color:#D8E6D8;}
.htrade_totop{ text-align:center; }
.htrade .contact{ text-align:right; }
.htrade .contact img{ border:none; }
.htradenavi{ width:480px; margin-top:30px; text-align:center; }
.htrade_e{ width:480px; margin-top:20px; background-color:#cccccc;}

/* 売買情報 詳細情報ページ */
#backtolist{ margin-top:30px; padding-top:20px; text-align:center; border-top:1px dotted #3A7124; }


/* home/seminar */
#hseminar{  }
#hseminar p.chp{ padding:3px 3px 3px 10px; font-weight:bold; color:#506E0A; background-color:#efefef; border-left:8px solid #999999; }
#hseminar .case{ width:440px; margin-left:20px; margin-bottom:10px; padding:10px; background-color:#F3FFEC; border:1px solid #6A920D; }
#hseminar .case img{ float:left; margin-right:10px; }
#hseminar .case p span{ font-weight:bold; }
#hseminar .case .chp{ width:410px; margin-left:10px; padding-left:10px; color:#ffffff; background-color:#6A920D; border-left:5px solid #666666; }
#hseminar .case .right{ text-align:right; color:#444444; }
#hseminar .case .item{ width:360px; margin-left:5px; padding-left:5px; font-weight:bold; color:#003366; border-bottom:2px solid #003366; }

/* 国内M&A 企業再生支援 */
.hrevival{  }
.hrevival p span{ padding:3px; font-weight:bold; color:#506E0A; background-color:#efefef; }
.hrevival p.chp{ padding:3px 3px 3px 10px; font-weight:bold; color:#506E0A; background-color:#efefef; border-left:8px solid #999999; }
.hrevival .case{ width:440px; margin-left:20px; margin-bottom:10px; padding:10px; background-color:#F3FFEC; border:1px solid #6A920D; }
.hrevival .case .chp{ width:410px; margin-left:10px; padding-left:10px; color:#ffffff; background-color:#6A920D; border-left:5px solid #666666; }
.hrevival .case .point{ width:410px; margin-left:10px; padding-left:10px; color:#ffffff; background-color:#6A920D; border-left:5px solid #666666; }

/* 海外M&A */
.ab{ clear:both; width:440px; margin-left:20px; padding:0px; }
.ab .item{ padding:2px; border:1px solid #003366; background-color:#DEE9FF; }
.ab .expl{ width:410px; margin-left:15px; }

/* 海外M&A 売買情報 */
.atrade_chp{ width:480px; margin:20px 0px 0px 0px; padding:2px 0px 2px 10px; font-weight:bold; text-align:left; color:#ffffff; background-color:#618C86; border-bottom:2px solid #aaaaaa; border-right:2px solid #aaaaaa; }
.atrade{ width:480px; margin-top:20px; }
.atrade .td01{ width:140px; color:#333333; border-top:1px solid #5D5711; border-left:1px solid #5D5711; background-color:#E7E49D; }
.atrade .td02{ width:340px; border-top:1px solid #5D5711; border-right:1px solid #5D5711; border-left:1px solid #5D5711; background-color:#efefef; }
.atrade .td03{ width:140px; color:#333333; border-top:1px solid #5D5711; border-left:1px solid #5D5711; border-bottom:1px solid #5D5711; background-color:#E7E49D; }
.atrade .td04{ width:340px; border:1px solid #5D5711; background-color:#efefef; }
.atrade .stable{ width:320px; }
.atrade .stable .std01{ color:#ffffff; background-color:#809680; }
.atrade .stable .std02{ background-color:#D8E6D8;}
.atrade_totop{ text-align:center; }

/* 海外進出サポート */
.advan{ clear:both; width:440px; margin-left:20px; padding:0px; }
.advan .item{ width:395px; height:28px; margin-top:20px; padding:2px 0px 0px 45px; font-weight:bold; background-image:url(../img/advan_item01.gif); }

/* flow_s */
.flows{ clear:both; width:400px; margin-left:20px; padding:0px; }
.flows .item{ width:385px; height:28px; margin-top:20px; padding:2px 0px 0px 15px; font-weight:bold; background-image:url(../img/flows_item01.gif); }

/* flow_s sale.html */
.flowssale{ width:500px;  }
.flowssale .td01{ width:150px; height:180px; padding:0px 15px 0px 15px; text-align:center; vertical-align:top; font-weight:bold; background-image:url(../img/flow_item_bg01.gif); }
.flowssale .td01 span{ color:#990000; }
.flowssale .td02{ padding:0px 10px; }
.flowssale .td03{ width:180px; height:30px; text-align:center; vertical-align:middle; }
.flowssale .td04{ text-align:right; }

/* faq/index.html */
.faqitem{ margin-top:20px; padding-bottom:10px; border-bottom:2px dotted #D1C067; }
.faqitem .ques{ border-bottom:2px dotted #cccccc; }
.faqitem .ques img{ margin-right:5px; vertical-align:middle; }
.faqitem .answ{ width:460px; margin-left:20px; }
.faqitem .answ img{ margin:5px; vertical-align:middle; }
.faqitem .answ table{ width:360px; margin:0px 0px 10px 20px; border:1px solid #999999; }
.faqitem .answ td{ padding:2px; border:1px solid #999999; }
.faqitem .answ tr.title{ text-align:center; background-color:#ccccff; }
.faqitem .answ td.center{ text-align:center; }
.faqitem .totop{ width:460px; margin-left:20px; font-size:12px; text-align:right; }

/* 会社情報 */
.comp_index01{ width:500px; margin:10px 0px 30px 0px; }
.comp_index01 .td01{ width:110px; padding:5px 5px; color:#ffffff; background-color:#3A7124; border-bottom:1px solid #D7BE44; }
.comp_index01 .td02{ width:370px; padding:5px 5px; background-color:#efefef; border-bottom:1px solid #cccccc; }

/* 代表挨拶 */
.compmes_chp{ width:470px; height:25px; padding:5px 0px 0px 30px; font-weight:bold; color:#ffffff; background-image:url(../img/comp_chp01.gif);  }
.compmes{ width:460px; margin-bottom:40px; margin-left:20px; }
.compmes a{ color:#355B2C; }
.compmes img{ margin:10px; }

/* 協力会社 */
.compcoor_chp{ width:470px; height:25px; margin-top:30px; padding:5px 0px 0px 30px; font-weight:bold; color:#ffffff; background-image:url(../img/comp_chp01.gif);  }
.compcoor{ width:440px; margin:0px 0px 0px 20px; padding:5px; }
.compcoor .item{  }

/* comp/coop_xxx.html */
.compcoop_xx{ width:500px; margin-top:0px; margin-left:30px; }
.compcoop_xx h3{ width:450px; height:30px; margin:0; padding:15px 0px 5px 50px; font-size:16px; font-weight:bold; color:#ffffff; background-image:url(../img/page_h3bg.gif); }
.compcoop_xx h4{ padding-left:15px; border-bottom:2px dotted #999999; }
.compcoop_xx table{ width:500px; margin:10px 0px 30px 0px; }
.compcoop_xx .td01{ width:110px; padding:5px 5px; color:#ffffff; background-color:#888888; border-bottom:1px solid #D7BE44; }
.compcoop_xx .td02{ width:370px; padding:5px 5px; background-color:#efefef; border-bottom:1px solid #cccccc; }

/* site/index.html */
#siterule{  }
#siterule .chp{ padding-bottom:5px; font-weight:bold; color:#669966; border-bottom:1px solid #669966; }

/* 機密保持 */
#nda{ margin-top:30px; margin-bottom:40px; }
#nda .chp{ padding-bottom:5px; font-weight:bold; color:#669966; border-bottom:1px solid #669966; }

/* サイトマップ */
#sitemap{  }
#sitemap p{ width:460px; padding:2px 0px 2px 10px; text-align:left; color:#ffffff; background-color:#618C86; border:1px solid #669966; }
#sitemap ul{ list-style-type:square; color:#336666; }

/* プライバシーポリシー */
#privacy{ margin-bottom:50px; }
#privacy .chp{ padding-bottom:5px; font-weight:bold; color:#669966; border-bottom:1px solid #669966; }

/* 更新情報 */
.update{ width:400px; margin:5px 0px 5px 30px; padding:5px; border:1px solid #7373AE; }
.update .ttl{ margin:0; padding:2px; color:#5A5B75; background-color:#E6E7F9; }
.update .date{ margin-top:0px; text-align:right; border-bottom:1px solid #7373AE;}

/* リンク */
#link{}
#link p{ width:460px; padding:2px 0px 2px 10px; text-align:left; color:#ffffff; background-color:#618C86; border:1px solid #669966; }
#link li{ width:420px; margin:0px; padding:2px 0px 2px 0px; list-style-type:square; color:#336666; border-bottom:1px dotted #999999;}
#link li span{ padding-left:30px;}