body { 
	/* customize_body */ /* customize_body */
	/* customize_body */ color: #2c2c2c; /* customize_body */
	line-height:18px;
	
}

img {border: 0px;vertical-align: text-bottom;}
a {
	/* customize_link */ color: #f29600; /* customize_link */
}
a:hover {
	/* customize_link_hover */ color: #F1B41F; /* customize_link_hover */
} 

h1{ font: normal normal 21px Arial; line-height:28px }
h2{padding: 20px 23px;border-bottom:3px solid #f29600;}
h2 span{ font-size:32px; line-height:24px; color:#f29600;border-left:8px solid #f29600;padding-left:10px;display: block;  line-height: 1.1em;}
@media all and (-ms-high-contrast:none){/* IE11 */
  h2 span  { padding:7px 0 0 10px;line-height:1em;} 
}
h3{display: -webkit-box;display: box;background:#FBF5E5; border-bottom:1px solid #f29600;margin:30px 23px 0 23px;}
h3 a{display:flex;    display: -webkit-box;width:100%;text-decoration:none;position:relative;}
h3 span{display: block;margin:10px 0; font-size:19px; line-height:25px; color:#000 !important;border-left:5px solid #f29600;padding-left:10px;}
h3 a:after,h3 a:before{display: block; content: ''; position: absolute;}
h3 a:after{top: 1em; right: 10px; width: 14px; height: 14px; background-color: #f29600; border-radius: 100%;}
h3 a:hover:after{background:#F1B41F;}
h3 a:before{z-index: 2; top: 1.29em; right: 15px; width: 4px; height: 4px; border-right: 1px solid #fff; border-bottom: 1px solid #fff; -webkit-transform: rotate(-45deg); transform: rotate(-45deg);}
@media all and (-ms-high-contrast:none){/* IE11 */
  h3  {  padding-top:1px;} 
  h3  span {line-height:18px; padding-top:4px;} 
}

h4{ line-height:18px; border-bottom:5px solid #e0dad4;padding:30px 15px 10px 2.9em;margin:10px 23px 0 23px;color: #333;font-weight: bold;    text-indent: -2.9em;clear:both;}
.ccm-edit-overlay-actions h4{ text-indent:0 !important;}
h5{ font-size:15px; line-height:18px;color:#f29600;font-weight:bold;padding:10px 2em;}
* img{vertical-align:top;}
/*tables*/
.table_flat {}
.table_flat tr:first-child{color:#4c4c4c !important;background:#efefef !important;}
.table_flat td{font-weight:normal !important;}

.table_no_design tr:nth-child(2n+3){background:#fff !important;color:#4c4c4c !important;}
.table_no_design{width: auto !important; border-top: 0 !important; border-left: 0 !important; margin: 20px 50px!important;}
.table_no_design caption{border:0;}
.table_no_design td{vertical-align:top !important;background:#fff;border-bottom:0 !important;border-right:0 !important;padding:5px 0 !important;font-size: 14px;line-height: 1.5em;}
.table_no_design tr:first-child{background:#fff !important;color:#4c4c4c !important;}
.table_no_design tr:first-child td{font-weight:normal !important;}

.table_lefthead{width:90%;}
.table_lefthead tr:first-child{color:#4c4c4c !important;background:#efefef !important;}
.table_lefthead tr:first-child td{font-weight:normal !important;}
.table_lefthead tr:first-child td:first-child {font-weight:bold !important;}
.table_lefthead tr td:first-child{font-weight: bold;background: #FBF5E5;color: #f29600;}

.table_no_glay{width:90%;}
.table_no_glay{background:#fff !important;color:#4c4c4c !important;}
.table_no_glay tr:nth-child(2n+3){background:#fff !important;}
.table_no_glay tr:first-child{background:#fff !important;}

.table_head{background:#ebefe7 !important;;color:#004218;}
.table_head td{font-weight:bold !important;}
.table_wide{}
.table_wide td{padding: 10px .3em !important;}
.table_big td{padding: 10px 0 !important;}


/*.updatedata{width:100px;display:inline-block;}*/
/*cell background*/
.cell_pink{background:#FFE6EC !important;}
.cell_blue{background:#E0EFFF !important;}
.cell_ultramarine{background:#C9D2FB !important;}
.cell_yellow{background:#FFFADF !important;}
.cell_purple{background:#F3E1FB !important;}
.cell_green{background:#B9FFC9 !important;}
.cell_yellowgreen{background:#DCFFC0 !important;}
.cell_mosgreen{background:#D1DEC7 !important;}
.cell_orange{background:#FDDFC2 !important;}
.cell_brown{background:#e6d6c7 !important;}
.cell_glay{background:#ccc !important;}

/*Workingpaper Banner*/
.wp_banner{height:230px !important;background:url(/themes/wp_orange/images/workingpaper_banner_280.jpg);text-indent:100%; white-space:nowrap; overflow:hidden;display: block; width: 280px; margin: auto;}
.wp_banner:hover{background-position:0 -230px;}
.wp_banner:active{background-position:0 -460px;}

/*list*/
.list_square{margin-left:2em;}
.list_square li{list-style:none;text-indent:-1.5em;margin-bottom: 0 !important;}
.list_square>li:before{content:'◆';margin-right:.5em;}
.list_square>li>ul>li{list-style: circle !important;margin-left:1em !important;}

.list_square2{margin-left:2em;}
.list_square2 li{list-style:none;text-indent:-1.5em;margin-bottom: 0 !important;}
.list_square2>li:before{content:'◇';margin-right:.5em;}
.list_square2>li>ul>li{list-style: circle !important;margin-left:1em !important;}

.list_kome{margin-left:2em;}
.list_kome li{list-style:none;text-indent:-1.5em;    margin-bottom: 0 !important;}
.list_kome li:before{content:'※';margin-right:.5em;}

.list_wp{margin-left:1em;}
.list_wp li{list-style:none;margin-bottom: 5px !important;background-image:url(/themes/wp_orange//images/wp_ac_logo.png) ;background-position:0 2px ;background-repeat:no-repeat;background-size:auto 20px ;padding-left:1.8em;}
.list_wp_sal{margin-left:1em;}
.list_wp_sal li{list-style:none;margin-bottom: 5px !important;background-image:url(/themes/wp_orange//images/wp_pr_logo.png) ;background-position:0 2px ;background-repeat:no-repeat;background-size:auto 20px ;padding-left:1.8em;}

ul>li>ul,ul>li>ol,ol>li>ul,ol>li>ol{margin-left:2em !important;}
ul>li>ul>li,ul>li>ol>li,ol>li>ul>li,ol>li>ol>li{margin-left:0 !important;margin-bottom:0 !important;}
ul>li>ul,ul>li>ol,ol>li>ul,ol>li>ol,dd>ol{margin-left:1.5em !important;margin-top:0 !important;}
dl>dd>dl{margin-left:0 !important;;}

/*tags*/
.news_table{width: 90% !important;margin:1em auto;line-height:1.5em;font-size:14px;}
.news_table dl{margin:1em 0 !important;clear:both;}
.news_table dt{clear: left;float: left;}
.news_table dd{padding-left:200px;padding-bottom:0 !important;}
.news_table span{color:#fff;width:70px;text-align:center;font-size:11px;margin:0 2em;display:inline-block;font-family: Meiryo, メイリオ;text-align:center !important;}

.tags_faq{background:#f29600;}
.tags_accounting{background:#1d92d1;}
.tags_salary{background:#33a16b;}
.tags_taxrate{background:#9ebc26;}
.tags_basics{background:#c571b2;}
.tags_officeinfo{background:#fa5565;}
.tags_wp{background:#f29600;color:#fff;}