@charset "utf-8";
/* formatting style
------------------------------*/
* {
	font-style: normal;
	margin: 0px;
	padding: 0px;
}
body {
	color: #333333;
	background-color: #FFFFFF;
	background-image: url(../img/background.jpg);
	background-repeat: repeat-x;
	font-family: sans-serif;
	font-size: 75%;
	line-height: 1.6;
}
hr {
	display: none;
}
/* link styles
------------------------------*/
a img {
	border-style: none;
}
a:link {
	color: #333333;
	text-decoration: underline;
}
a:visited {
	color: #333333;
	text-decoration: underline;
}
a:hover {
	color: #000000;
	text-decoration: none;
}
a:active {
	text-decoration: none;
	position: relative;
	left: 1px;
	top: 1px;
}
/* basic layout
------------------------------*/
#wrapper {
	width: 800px;
	border-right: 0px none #666666;
	border-left: 0px none #666666;
	margin: 0px auto 20px;
	height: auto;
	border-top-width: 0px;
	border-bottom-width: 0px;
}







#header {
	position: relative;
	display: block;
	height: 520px;
}

#header #logo {
	position: absolute;
	left: 4px;
	top: 8px;
	display: block;
}
#header h2 img {
	display: block;
	height: 313px;
	width: 800px;
	position: absolute;
	left: -0px;
	top: 200px;
	clear: both;
}
#header  ul#top_navi01 {
	width: 800px;
	position: absolute;
	left: 0px;
	top: 138px;
	display: block;
	height: 40px;
}
#header  ul#top_navi01 li  {
	list-style: none;
	float: left;
	display: block;
	width: 160px;
	height: 40px;
	background-image: url(../img/g_navi.png);
	overflow: hidden;
}
#header  ul#top_navi01   li a {
	display: block;
	height: 40px;
	width: 160px;
	overflow: hidden;
	text-indent: -9999px;
}
#header  ul#top_navi01  li#jcat {
	background-image: url(../img/g_navi01.jpg);
	background-repeat: no-repeat;
	display: block;
	background-position: 0px 0px;
	height: 40px;
	width: 160px;
}
#header  ul#top_navi01  li#work {
	background-image: url(../img/g_navi02.jpg);
	background-position: 0px 0px;
	background-repeat: no-repeat;
	display: block;
	height: 40px;
	width: 160px;
}
#header  ul#top_navi01  li#publish {
	background-image: url(../img/g_navi03.jpg);
	background-repeat: no-repeat;
	background-position: 0px 0px;
	display: block;
	height: 40px;
	width: 160px;
}
#header  ul#top_navi01  li#access {
	background-image: url(../img/g_navi04.jpg);
	background-repeat: no-repeat;
	background-position: 0px 0px;
	display: block;
	height: 40px;
	width: 160px;
}
#header  ul#top_navi01  li#inquiry {
	background-image: url(../img/g_navi05.jpg);
	background-repeat: no-repeat;
	background-position: 0px 0px;
	display: block;
	height: 40px;
	width: 160px;
}
#header   ul#top_navi01   li#jcat   a:hover {
	background-image: url(../img/g_navi01.jpg);
	background-repeat: no-repeat;
	background-position: 0px -40px;
	display: block;
	height: 40px;
	width: 160px;
}
#header   ul#top_navi01   li#work   a:hover {
	background-image: url(../img/g_navi02.jpg);
	background-position: 0px -40px;
	display: block;
	height: 40px;
	width: 160px;
}
#header  ul#top_navi01  li#publish  a:hover {
	background-image: url(../img/g_navi03.jpg);
	background-position: 0px -40px;
	display: block;
	height: 40px;
	width: 160px;
}
#header  ul#top_navi01  li#access  a:hover {
	background-image: url(../img/g_navi04.jpg);
	background-position: 0px -40px;
	display: block;
	height: 40px;
	width: 160px;
}
#header  ul#top_navi01  li#inquiry  a:hover {
	background-image: url(../img/g_navi05.jpg);
	background-position: 0px -40px;
	height: 40px;
	width: 160px;
}
#header ul#top_navi02 {
	position: absolute;
	left: 535px;
	top: 89px;
	display: block;
	width: 253px;
	list-style: none;
	padding: 0px;
	height: 40px;
}
#header ul#top_navi02 li {
	display: block;
	float: left;
	border-left: #999999;
	border-right: #999999;
	margin: 0px;
	padding: 0px;
	background-image: url(../img/mark03.jpg);
	background-repeat: no-repeat;
	background-position: left bottom;
}
#header  ul#top_navi02  li#backtotop {
	float: left;
	border-left: 1px #CCCCCC;
	border-right: 1px #CCCCCC;
	width: 95px;
	height: 33px;
	margin-right: 0px;
	margin-bottom: 0px;
	margin-left: 0px;
	line-height: 3em;
	padding-left: 33px;
}

#header  ul#top_navi02  li#sitemap {
	border-right: #CCCCCC;
	padding: 0px 0px 0px 33px;
	border-left: #CCCCCC;
	margin: 0px;
	width: 75px;
	height: 33px;
	float: right;
	line-height: 3em;
}

#header  ul#top_navi02  li a  {
	text-decoration: none;
}
#header ul#top_navi02 li a:hover {
	text-decoration: none;
	color: #0000CC;
}





#sidebar {
	float: left;
	width: 250px;
	margin-bottom: 20px;
	margin-top: 15px;
	display: block;
	padding-top: 5px;
	padding-right: 5px;
	padding-bottom: 5px;
}
#sidebar ul {
	display: block;
}

#sidebar ul li {
	display: block;
	height: 138px;
	width: 247px;
	list-style: none;
	margin-bottom: 20px;
}
#sidebar ul li a {
	text-indent: -9999px;
	display: block;
}
#sidebar  ul  li#application a {
	background-image: url(../img/navi_application.jpg);
	background-repeat: no-repeat;
	background-position: 0px 0px;
	display: block;
	height: 137px;
	width: 245px;
}
#sidebar ul li#application a:hover {
	background-image: url(../img/navi_application.jpg);
	background-repeat: no-repeat;
	background-position: 0px -136px;
	display: block;
}
#sidebar  ul  li#examination a {
	background-image: url(../img/navi_examination.jpg);
	background-repeat: no-repeat;
	background-position: 0px 0px;
	display: block;
	height: 137px;
	width: 245px;
}
#sidebar ul li#examination a:hover {
	background-image: url(../img/navi_examination.jpg);
	background-position: 0px -136px;
	display: block;
}
#sidebar  ul  li#coniege a {
	background-image: url(../img/navi_conciege.jpg);
	background-repeat: no-repeat;
	background-position: 0px 0px;
	display: block;
	height: 137px;
	width: 245px;
}
#sidebar ul li#coniege a:hover {
	background-image: url(../img/navi_conciege.jpg);
	background-repeat: no-repeat;
	background-position: 0px -136px;
	display: block;
}
#sidebar p#jcattext {
	display: block;
	height: 190px;
	width: 200px;
	margin-top: 40px;
	margin-left: 18px;
	margin-bottom: 20px;
	text-indent: -9999px;
	background-image: url(../img/jcattext.jpg);
}
#sidebar p#jcattext a {
	display: block;
	height: 190px;
	width: 200px;
	text-indent: -9999px;
	background-image: url(../img/jcattext.jpg);
}
#sidebar p#jcattext a:hover {
	display: block;
	height: 190px;
	width: 200px;
	background-image: url(../img/jcattext.jpg);
	background-position: -200px 0px;
}





#main {
	padding: 5px 0px 5px 10px;
	float: right;
	width: 515px;
	margin-bottom: 50px;
	margin-top: 5px;
	margin-left: 10px;
}
#main ul#info {
	margin-bottom: 25px;
	list-style-position: outside;
	margin-left: 20px;
}
#main ul li#level3 {
	display: block;
	list-style: none;
	width: 420px;
	height: 197px;
	margin-top: 15px;
	margin-bottom: 30px;
	margin-left: 15px;
	background-image: url(../img/level3.jpg);
	background-repeat: no-repeat;
	background-position: 0px 0px;
}
#main ul li#level3 a {
	background-image: url(../img/level3.jpg);
	background-repeat: no-repeat;
	background-position: 0px 0px;
	text-indent: -9999px;
	display: block;
	overflow: hidden;
	height: 197px;
	width: 420px;
}
#main ul li#level3 a:hover {
	background-image: url(../img/level3.jpg);
	background-repeat: no-repeat;
	background-position: -420px 0px;
	text-indent: -9999px;
	display: block;
	height: 197px;
	width: 420px;
}
#main ul li#tax {
	display: block;
	list-style: none;
	width: 420px;
	height: 197px;
	margin-top: 20px;
	margin-bottom: 30px;
	margin-left: 15px;
	background-image: url(../img/kkc.jpg);
	background-repeat: no-repeat;
	background-position: 0px 0px;
}
#main ul li#tax a {
	background-image: url(../img/kkc.jpg);
	background-repeat: no-repeat;
	background-position: 0px 0px;
	text-indent: -9999px;
	display: block;
	overflow: hidden;
	height: 197px;
	width: 420px;
}


#main ul li#tax a:hover {
	background-image: url(../img/kkc.jpg);
	background-repeat: no-repeat;
	background-position: -420px 0px;
	text-indent: -9999px;
	display: block;
	height: 197px;
	width: 420px;
}
#main ul li#semi {
	display: block;
	list-style: none;
	width: 420px;
	height: 197px;
	margin-top: 20px;
	margin-bottom: 30px;
	margin-left: 15px;
	background-image: url(../img/semi.jpg);
	background-repeat: no-repeat;
	background-position: 0px 0px;
}
#main ul li#semi a {
	background-image: url(../img/semi.jpg);
	background-repeat: no-repeat;
	background-position: 0px 0px;
	text-indent: -9999px;
	display: block;
	overflow: hidden;
	height: 197px;
	width: 420px;
}
#main ul li#semi a:hover {
	background-image: url(../img/semi.jpg);
	background-repeat: no-repeat;
	background-position: -420px 0px;
	text-indent: -9999px;
	display: block;
	height: 197px;
	width: 420px;
}





#main .RTA_test {
	float: left;
	width: 200px;
	margin-left: 20px;
}
#main h3 {
	width: 512px;
	margin-bottom: 5px;
	color: #FFFFFF;
	background-image: url(../img/bg02.jpg);
	background-repeat: no-repeat;
	background-position: left center;
	display: block;
	height: 35px;
	font-size: 12px;
	line-height: normal;
	text-align: left;
	padding-left: 0px;
	padding-top: 22px;
	text-indent: 45px;
}

#main  dt {
	font-weight: bold;
	font-size: 12px;
	padding-left: 35px;
	background-image: url(../img/mark01.jpg);
	background-repeat: no-repeat;
	background-position: left top;
	height: 28px;
	margin-bottom: 0px;
	padding-bottom: 0px;
	padding-top: 5px;
	margin-top: 8px;
}

#main dd {
	font-size: 12px;
	padding-left: 35px;
	padding-bottom: 0px;
	margin: 0px;
	padding-top: 0px;
}






#footer {
	color: #333333;
	padding: 15px;
	clear: both;
	border-top: 1px solid #003399;
	text-align: center;
}
#footer ul {
	display: inline;
	text-align: center;
}

#footer ul li {
	display: inline;
	text-align: center;
	margin-right: 15px;
}
#footer address {
	text-align: center;
}
ul#top_index {
	list-style-type: none;
	display: block;
	margin-top: 15px;
}
ul#top_index li {
	display: block;
	float: left;
	height: 185px;
	width: 240px;
	margin-left: 13px;
	margin-bottom: 15px;
}
ul#top_index li#level03 {
	background-image: url(../img/jcat_top01.jpg);
	background-repeat: no-repeat;
	background-position: 0px 0px;
}
ul#top_index li#level03 a {
	display: block;
	height: 185px;
	width: 240px;
	text-indent: -9999px;
}
ul#top_index li#level03 a:hover {
	background-image: url(../img/jcat_top01.jpg);
	background-repeat: no-repeat;
	background-position: -240px top;
}

ul#top_index li#level02 {
	background-image: url(../img/jcat_top02.jpg);
	background-repeat: no-repeat;
	background-position: 0px 0px;
}
ul#top_index li#level01 {
	background-image: url(../img/jcat_top03.jpg);
	background-repeat: no-repeat;
	background-position: 0px 0px;
}
ul#top_index li#accounting {
	background-image: url(../img/jcat_top04.jpg);
	background-repeat: no-repeat;
	background-position: 0px 0px;
}
ul#top_index li#accountingsemi {
	background-image: url(../img/jcat_top05.jpg);
	background-repeat: no-repeat;
	background-position: 0px 0px;
}
ul#newbanar {
	margin-left: 10px;
	padding-top: 20px;
}
ul#newbanar li {
	margin-bottom: 20px;
	margin-left: 15px;
}


ul#newbanar li#text {
	background-image: url(../img/jcattext.jpg);
	display: block;
	height: 190px;
	width: 200px;
}
ul#newbanar li#webtest {
	background-image: url(../img/jcatwebimg01.jpg);
	display: block;
	height: 190px;
	width: 200px;
}
ul#newbanar li#bbs {
	background-image: url(../img/jcatwebimg03.jpg);
	background-repeat: no-repeat;
	background-position: 0px 0px;
	display: block;
	height: 100px;
	width: 200px;
}
ul#newbanar li#jcatblog {
	display: block;
	height: 100px;
	width: 200px;
	background-image: url(../img/jcatwebimg02.jpg);
}