body{
	background-color:#ccffcc;
	margin:8px 0 0 5px;
	padding:0;
}

h1{
	display:visible;
	font-size:60%;
	text-align:left;
	letter-spacing: 0.1em;
}
h1 strong{
	font-weight:bold;
}
h2{
	font-size:110%;
	text-align:left;
}
strong{
	font-weight:normal;
}

em{
	font-style:normal;
}


img{
	border-width:0;
}

address{
	font-style:normal;

}

/* p */

p.notice{
	text-align:right;
	font-size:85%;
}
p.comment{
	text-align:center;
	padding:0;
	margin:0 0 15px 0;
	font-size:90%;
}
p.contents{
	text-align:left;
	letter-spacing:0.1em;
}

p#next{
	text-align:right;
	font-size:100%;
}

/* span */


span#date{
	font-weight:bold;
	font-size:100%;
}

span#print{
	display:none;
}

/* DL */
dl {
	text-align:left;
	padding:3px;
}
dt span{
	border-style:solid;
	border-color:orange;
	border-width: 0 0 2px 0;
	letter-spacing:0.1em;
}
dd {
	letter-spacing:0.1em;
}

/* DIV */

div#titleimg{
	position:relative;
	left:10%;
	width:80%;
	margin:0;
	padding:0px;
	margin:20px;
	text-align:center;
}

div#titleimg img{
	text-align:center;
}

div#main {
	margin:0;
	padding:0;
	text-align:center;
	position:relative;
	left:20%;
	width:60%;

}

div#main div{
	width:100%;
	border-width:3px;
	border-style:double;
	border-color:gray;
	padding:20px;
	margin:0;

	text-align:center;
}

div#main ul{
	text-align:center;
}

div#main ul li{
	text-align:center;
	list-style-type:none;
}

div#main div img{
	text-align:center;
}

div#income{
	margin:10px;
	padding:10px;
	position:relative;
	left:25%;
	width:50%;
	border-color:#000000;
	border-style:solid;
	border-width:1px;
	background-color:#ffffff;
}

div#income h2{
	text-align:center;
	font-size:120%;
	margin:2px;
}

div#income div{
	width:90%;
	position:relative;
	left:5%;
}


div#navi{
	text-align:center;
	padding:0;
	margin:15px;
}

div#footer{
	text-align:center;
}

/* TABLE */

div#main table{
	text-align:center;
	width:100%;
	border-width:1px;
	border-style:solid;
	border-color:gray;
	border-collapse:separate;
	border-spacing:1px;
	empty-cells:show;
}

div#main table td{
	border-width:1px;
	border-style:solid;
	border-color:gray;
	text-align:center;
	margin:0;
	padding:2px;
}

div#income div table{
	margin:10px;
	width:100%;
	border-width:2px;
	border-style:groove;
	border-color:#8b0000;
	border-collapse:collapse;
	border-spacing:0px;
	empty-cells:show;
}

div#income div table th{
	font-weight:normal;
	border-width:2px;
	border-style:groove;
	border-color:#8b0000;
	text-align:left;
	margin:0;
	padding:2px;
}

div#income div table td{
	border-width:2px;
	border-style:groove;
	border-color:#8b0000;
	text-align:right;
	margin:0;
	padding:2px;
}

/* ����ݒ�  */

@media print{
	body{
		background:none;
		background-color:#ffffff;
		color:#000000;
	}

	.noprint{
		display:none;
	}

	.print{
		display:inline;
	}

	div#ad{
		display:none;
	}
}