li#btn-business a:link, li#btn-business a:visited {
	background-position:-187px -41px;
}
#category-image {
    min-width:964px;
    width:auto !important;
    width:100%;
    height:113px;
    text-align:center;
    background:#fff url(img/category_image.jpg) no-repeat 50% top;
	position:relative;
}
#category-image .inner-parts {
    margin:0 auto;
    width:964px;
    height:113px;
    text-align:left;
	position:relative;
}
#p-index #category-image h1, #category-image p {
    width:209px;
    height:39px;
    background:#ffffff url(../img/label_category.gif) no-repeat 50% top;
	text-indent: -9000px;
/*\*/
	overflow: hidden;
/**/
	position:absolute;
    left:47px;
    top:61px;
}
.label-h2-text {
    margin-bottom:5px;
    color:#3d326f;
	background-image:url(../../img/common/h2_maback.gif);
}
.label-h3 {
    margin-bottom:1em;
    padding:1px 0 1px 15px;
    color:#7e7256;
	background-image:url(img/label-h3.gif);
	background-repeat:no-repeat;
	background-position:left 50%;
}
.notice-text {
    text-align:right;
}
.notice-text span {
    padding:5px 0 5px 20px;
    background:#ffffff url(img/icon_arrow.gif) no-repeat left 50%;
}
/* ::::::::::::::::::::::::::::::
TABLE LAYOUT STYLE
:::::::::::::::::::::::::::::: */
.tab1 {
    margin-bottom:1.8em;
    border-collapse:separate;
    border-spacing:1px;
}
.tab1 caption {
    margin:0;
    padding:10px 15px 9px 15px;
    color:#2d1c76;
    background:#c8c8e4 url(../../img/common/tab1_macaptionback.gif) repeat-x left bottom;
    border-right:#ffffff solid 1px;
    border-left:#ffffff solid 1px;
}
.tab1 th {
    padding:8px 15px;
    font-weight:bold;
    color:#ffffff;
    background-color:#7671a8;
    border-top:#d5d4df solid 2px;
    border-left:#d5d4df solid 2px;
    border-bottom:#d5d4df solid 2px;
}
.tab1 td {
    padding:10px 15px 9px 15px;
    background-color:#f2f1f1;
    border-bottom:#cdcdcd solid 1px;
}
#p-document .tab2 td {
	min-width:300px;
	width:auto  !important;
	width:300px;
    padding:4px 15px 4px 15px;
    background-color:#f2f1f1;
    border-bottom:#cdcdcd solid 1px;
	vertical-align:middle;
}
.tab2 {
    margin-bottom:1.8em;
    border-collapse:separate;
    border-spacing:1px;
}
.tab2 caption {
    margin:0;
    padding:7px 15px 6px 15px;
    color:#2d1c76;
    background:#c8c8e4 url(../../img/common/tab1_macaptionback.gif) repeat-x left bottom;
    border-right:#ffffff solid 1px;
    border-left:#ffffff solid 1px;
}
.tab2 th {
    padding:8px 15px;
    font-weight:bold;
    color:#ffffff;
    background-color:#7671a8;
    border-top:#d5d4df solid 2px;
    border-left:#d5d4df solid 2px;
    border-bottom:#d5d4df solid 2px;
}
.tab2 td {
	min-width:300px;
	width:auto  !important;
	width:300px;
    padding:4px 15px 4px 15px;
    background-color:#f2f1f1;
    border-bottom:#cdcdcd solid 1px;
}
/* ::::::::::::::::::::::::::::::
PAGE INDEX LAYOUT STYLE
:::::::::::::::::::::::::::::: */
#p-index .label-h1 {
    background:#ffffff url(img/h1_index.gif) no-repeat left top;
}
#p-index #text1 {
	margin-bottom:1.8em;
	width:277px;
    height:24px;
	background-image:url(img/text_index_catch.gif);
	background-repeat:no-repeat;
	background-position:left top;
	text-indent: -9000px;
/*\*/
	overflow: hidden;
/**/
}
#p-index .td-style1 span, #p-index .td-style2 span {
    margin:auto 0 auto 10px;
    padding:0;
    height:24px;
    display:block;
	background-repeat:no-repeat;
	background-position:left top;
	text-indent: -9000px;
/*\*/
	overflow: hidden;
/**/
}
#p-index td span.text1 {
    width:199px;
	background-image:url(img/text_index_01.gif);
}
#p-index td span.text2 {
    width:329px;
	background-image:url(img/text_index_02.gif);
}
#p-index td span.text3 {
    width:218px;
	background-image:url(img/text_index_03.gif);
}
#p-index td span.text4 {
    width:210px;
	background-image:url(img/text_index_04.gif);
}
#p-index td span.text5 {
    width:193px;
	background-image:url(img/text_index_05.gif);
}
#p-index td span.text6 {
    width:97px;
	background-image:url(img/text_index_06.gif);
}
#p-index td span.text7 {
    width:106px;
	background-image:url(img/text_index_07.gif);
}
#p-index .td-style1 span, #p-index .td-style2 span {
    margin:auto 0 auto 10px;
    padding:0;
    height:24px;
    display:block;
	background-repeat:no-repeat;
	background-position:left top;
	text-indent: -9000px;
/*\*/
	overflow: hidden;
/**/
}
#p-index td span.text8 {
    display:block;
    width:55px;
    height:255px;
	background-image:url(img/text_index_08.gif);
	background-repeat:no-repeat;
	background-position:left top;
	text-indent: -9000px;
/*\*/
	overflow: hidden;
/**/
}
#p-index .td-style1 {
    vertical-align:middle;
    color:#ffffff;
    font-size:15px;
    font-weight:bold;
    text-align:left;
    background:#6c5eac url(img/pict_index_td_back_01.gif) no-repeat left top;
}
#p-index .td-style1 a {
    display:block;
    width:99px;
    height:18px;
	background-image:url(img/btn_index_detail_01.gif);
	background-repeat:no-repeat;
	text-indent: -9000px;
/*\*/
	overflow: hidden;
/**/
}
#p-index .td-style1 a:link, #p-index .td-style1 a:visited {
	background-position:left top;
}
#p-index .td-style1 a:hover, #p-index .td-style1 a:active {
	background-position:left -18px;
}

#p-index .td-style2 {
    vertical-align:middle;
    color:#ffffff;
    font-size:15px;
    font-weight:bold;
    background:#6c5eac url(img/pict_index_td_back_02.gif) no-repeat left top;
}
.btn-index-detail2 a {
    display:block;
    width:55px;
    height:35px;
	background-image:url(img/btn_index_detail_02.gif);
	background-repeat:no-repeat;
	text-indent: -9000px;
/*\*/
	overflow: hidden;
/**/
}
.btn-index-detail2 a:link, .btn-index-detail2 a:visited {
	background-position:left top;
}
.btn-index-detail2 a:hover, .btn-index-detail2 a:active {
	background-position:left -35px;
}
/* ::::::::::::::::::::::::::::::
PAGE TOTAL SUPPORT LAYOUT STYLE
:::::::::::::::::::::::::::::: */
#p-total-support .label-h1 {
    background:#ffffff url(img/h1_total-support.gif) no-repeat left top;
}

/* ::::::::::::::::::::::::::::::
PAGE VALUATION LAYOUT STYLE
:::::::::::::::::::::::::::::: */
#p-valuation .label-h1 {
    background:#ffffff url(img/h1_valuation.gif) no-repeat left top;
}
/* ::::::::::::::::::::::::::::::
PAGE DUE-DILIGENCE LAYOUT STYLE
:::::::::::::::::::::::::::::: */
#p-due-diligence .label-h1 {
    background:#ffffff url(img/h1_due-diligence.gif) no-repeat left top;
}
/* ::::::::::::::::::::::::::::::
PAGE AFTER LAYOUT STYLE
:::::::::::::::::::::::::::::: */
#p-after .label-h1 {
    background:#ffffff url(img/h1_after.gif) no-repeat left top;
}
/* ::::::::::::::::::::::::::::::
PAGE HOLDING LAYOUT STYLE
:::::::::::::::::::::::::::::: */

#p-holding .label-h1 {
    background:#ffffff url(img/h1_holding.gif) no-repeat left top;
}
/* ::::::::::::::::::::::::::::::
PAGE REORGANIZATION LAYOUT STYLE
:::::::::::::::::::::::::::::: */

#p-reorganization .label-h1 {
    background:#ffffff url(img/h1_reorganization.gif) no-repeat left top;
}
/* ::::::::::::::::::::::::::::::
PAGE DOCUMENT LAYOUT STYLE
:::::::::::::::::::::::::::::: */

#p-document .label-h1 {
    background:#ffffff url(img/h1_document.gif) no-repeat left top;
}
/* ::::::::::::::::::::::::::::::
PAGE RESULTS LAYOUT STYLE
:::::::::::::::::::::::::::::: */
#p-results .label-h1 {
    background:#ffffff url(img/h1_results.gif) no-repeat left top;
}
#p-results .tab1 th {
    padding:9px 3px;
    text-align:center;
    vertical-align:middle;
}
#p-results .tab1 td{
    padding:4px 3px;
}
/* ::::::::::::::::::::::::::::::
SUBNAVI LAYOUT STYLE
:::::::::::::::::::::::::::::: */
#subnavi-parts li#btn-s-ms a:link, #subnavi-parts li#btn-s-ms a:visited {
    color:#666666;
	background:#f3f1e6 url(../../img/common/li_subnavi_ms.gif) no-repeat left 50%;
}
#subnavi-parts li#btn-s-ms a:hover, #subnavi-parts li#btn-s-ms a:active {
	background:#ffffff url(../../img/common/li_subnavi_ms.gif) no-repeat -245px 50%;
}
#subnavi-parts li#btn-s-ipo a:link, #subnavi-parts li#btn-s-ipo a:visited {
    color:#666666;
	background:#f3f1e6 url(../../img/common/li_subnavi_ipo.gif) no-repeat left 50%;
}
#subnavi-parts li#btn-s-ipo a:hover, #subnavi-parts li#btn-s-ipo a:active {
	background:#ffffff url(../../img/common/li_subnavi_ipo.gif) no-repeat -245px 50%;
}
#subnavi-parts li#btn-s-ma a:link, #subnavi-parts li#btn-s-ma a:visited {
    color:#666666;
	background:#f3f1e6 url(../../img/common/li_subnavi_matop.gif) no-repeat left 50%;
}
#subnavi-parts li#btn-s-ma a:hover, #subnavi-parts li#btn-s-ma a:active {
	background:#ffffff url(../../img/common/li_subnavi_matop.gif) no-repeat -245px 50%;
}

#subnavi-parts #btn-s-ma a {
    padding:7px 5px 7px 28px;
    width:212px;
    color:#608951;
	background:#ffffff url(../../img/common/li_subnavi_level2-matop.gif) no-repeat left 50%;
}
* html #subnavi-parts #btn-s-ma a {
    width:245px;
}

#p-index #subnavi-parts #btn-s-ma a{
	background:#ffffff url(../../img/common/li_subnavi_ma.gif) no-repeat -245px 50%;
}
#p-total-support #btn-s-ma-total-support a{
	background:#ffffff url(../../img/common/li_subnavi_level2.gif) no-repeat -245px 50%;
}
#p-valuation #btn-s-ma-valuation a{
	background:#ffffff url(../../img/common/li_subnavi_level2.gif) no-repeat -245px 50%;
}
#p-due-diligence #btn-s-ma-due-diligence a{
	background:#ffffff url(../../img/common/li_subnavi_level2.gif) no-repeat -245px 50%;
}
#p-after #btn-s-ma-after a{
	background:#ffffff url(../../img/common/li_subnavi_level2.gif) no-repeat -245px 50%;
}
#p-holding #btn-s-ma-holding a{
	background:#ffffff url(../../img/common/li_subnavi_level2.gif) no-repeat -245px 50%;
}
#p-reorganization #btn-s-ma-reorganization a{
	background:#ffffff url(../../img/common/li_subnavi_level2.gif) no-repeat -245px 50%;
}
#p-document #btn-s-ma-document a{
	background:#ffffff url(../../img/common/li_subnavi_level2.gif) no-repeat -245px 50%;
}
#p-succession #btn-s-ma-succession a{
	background:#ffffff url(../../img/common/li_subnavi_level2.gif) no-repeat -245px 50%;
}
#p-tax #btn-s-ma-tax a{
	background:#ffffff url(../../img/common/li_subnavi_level2.gif) no-repeat -245px 50%;
}
#p-carried #btn-s-ma-carried a{
	background:#ffffff url(../../img/common/li_subnavi_level2.gif) no-repeat -245px 50%;
}

#subnavi-parts li.level2 a:link, #subnavi-parts li.level2 a:visited {
    color:#666666;
	background:#f3f1e6 url(../../img/common/li_subnavi_level2_ma.gif) no-repeat left 50%;
}
#subnavi-parts li.level2 a:hover, #subnavi-parts li.level2 a:active {
	background:#ffffff url(../../img/common/li_subnavi_level2_ma.gif) no-repeat -245px 50%;
}

#subnavi-parts #btn-s-ma-results a, #subnavi-parts #btn-s-ma-results a:link, #subnavi-parts #btn-s-ma-results a:visited{
	padding-top:14px;
	padding-bottom:14px;
	background:#ffffff url(../../img/common/li_ma_results.gif) no-repeat left 50%;
}
#p-results #subnavi-parts #btn-s-ma-results a,  #subnavi-parts #btn-s-ma-results a:hover, #subnavi-parts #btn-s-ma-results a:active{
	padding-top:14px;
	padding-bottom:14px;
	background:#ffffff url(../../img/common/li_ma_results.gif) no-repeat -245px 50%;
}