@charset "utf-8";
/* CSS Document */

h1 {
	font-size:1.0em;
	color: #FF9900;
	letter-spacing:0.2em;
	border-top:2px solid #F27900;
	border-bottom:2px solid #f27900;
	background:#FFFFBB;
	padding:7px 0 7px 2px;
	}

#main2 h2 {
	clear:both;
	background-color:#FFDB6F;
	padding:3px 0;
	border:1px solid #666;
	font-size:0.9em;
	letter-spacing:0.5em;
	}


#ichiran h2 {
	font-size:0.8em;
	border-left:solid 10px #FF9900;
	border-bottom:solid 1px #FF9900;
	padding-left:5px;
	color:#FF9900;
	margin-top:2em;
	letter-spacing:0.2em;
	}

h3 {
	border-left:solid 5px #FF9900;
	padding-left:5px;
	border-bottom:solid 1px #FF9900;
	font-size:1.1em;
	font-weight:bold;
	}

h4 {
	font-size:110%;
	color:#ff0000;
	margin:10pt 0 10px 0;

	}
h5 {
	width:370px;
	padding:5px 0;
	border-top:solid 1px #000099;
	border-bottom:solid 1px #000099;
	border-left:solid 0.9em #000099;
	border-right:solid 0.9em #000099;
	letter-spacing:0.5em;
	text-align:center;
	margin-bottom:5px;
	color:#000099;
	font-size:1em;
	}
h6 {
	font-size:100%;
	margin:0;
	border-bottom:dashed 1px;
	padding:3px;
	background-color:#ECECFF;
	}

.text2div {
	margin-left:0.5em;
	color:#444444;
	border-right:solid 1px #cccccc;
	font-size:0.975em;
	line-height:1.5;
	margin-top:20px;
	margin-bottom:20px;
	}
p.tax {
	background-color:#eeeeee;
	font-size:0.95em;
	padding:5px;
	margin-top:0;
	}