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:#225077;
	background-image:url(../../img/common/h2_msback.gif);
}
.tab1 caption {
    margin:0;
    padding:10px 15px 9px 15px;
    color:#143874;
    background:#c1d1e8 url(../../img/common/tab1_mscaptionback.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:#7192ba;
    border-top:#afb8c9 solid 2px;
    border-left:#afb8c9 solid 2px;
    border-bottom:#afb8c9 solid 2px;
}
.tab1 td {
    padding:10px 15px 9px 15px;
    background-color:#f2f1f1;
    border-bottom:#cdcdcd solid 1px;
}


/* ::::::::::::::::::::::::::::::
TABLE LAYOUT STYLE
:::::::::::::::::::::::::::::: */
.tab2 {
    margin-bottom:1.8em;
    border-collapse:separate;
    border-spacing:1px;
}
.tab2 caption {
    margin:0;
    padding:7px 15px 6px 15px;
    color:#143874;
    background:#c1d1e8 url(../../img/common/tab1_mscaptionback.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:#7192ba;
    border-top:#afb8c9 solid 2px;
    border-left:#afb8c9 solid 2px;
    border-bottom:#afb8c9 solid 2px;
}
.tab2 td {
	min-width:300px;
	width:auto  !important;
	width:300px;
    vertical-align:middle;
    padding:4px 15px 4px 15px;
    background-color:#f2f1f1;
    border-bottom:#cdcdcd solid 1px;
}

/* ::::::::::::::::::::::::::::::
LINK LAYOUT STYLE
:::::::::::::::::::::::::::::: */
#left-contents-parts .navi-parts {
	margin:35px 0 1.7em 0;
    padding-top:10px;
    color:#535353;
	background-image:url(../img/common/line_content-footer.gif);
	background-repeat:no-repeat;
	background-position:left top;
}
.btn-pagelink {
	float:left;
	padding:3px 10px;
	width:400px;
	text-align:center;
}
.btn-back {
	float:left;
	width:98px;
	height:20px;
	text-align:left;
	background-image:url(../img/common/btn_back.gif);
	background-repeat:no-repeat;
	background-position:-98px top;
}
.btn-back a{
	display:block;
	width:98px;
	height:20px;
	background-image:url(../img/common/btn_back.gif);
	background-repeat:no-repeat;
	text-align:left;
	text-indent: -9000px;
	position:relative;
/*\*/
	overflow: hidden;
/**/
}
.btn-back a:link, .btn-back a:visited {
	background-position:left top;
}
.btn-back a:hover, .btn-back a:active {
	background-position:-98px top;
}
.btn-next {
	float:right;
	width:98px;
	height:20px;
	text-align:left;
	background-image:url(../img/common/btn_next.gif);
	background-repeat:no-repeat;
	background-position:-98px top;
}
.btn-next a{
	display:block;
	width:98px;
	height:20px;
	background-image:url(../img/common/btn_next.gif);
	background-repeat:no-repeat;
	background-position:left top;
	text-align:left;
	text-indent: -9000px;
	position:relative;
/*\*/
	overflow: hidden;
/**/
}
.btn-next a:link, .btn-next a:visited {
	background-position:left top;
}
.btn-next a:hover, .btn-next a:active {
	background-position:-98px top;
}
.navi-parts .btn-listback {
    float:right;
    margin:0;
	width:98px;
	height:20px;
	text-align:left;
}
.btn-listback a {
	display:block;
	width:98px;
	height:20px;
	background-image:url(../img/common/btn_listback.gif);
	background-repeat:no-repeat;
	text-align:left;
	text-indent: -9000px;
	position:relative;
/*\*/
	overflow: hidden;
/**/
}
.btn-listback a:link, .btn-listback a:visited {
	background-position:left top;
}
.btn-listback a:hover, .btn-listback a:active {
	background-position:-98px top;
}

.navi-parts .btn-c-listback {
    float:right;
    margin:0;
	width:98px;
	height:20px;
	text-align:left;
}
.btn-c-listback a {
	display:block;
	width:98px;
	height:20px;
	background-image:url(img/btn_listback.gif);
	background-repeat:no-repeat;
	text-align:left;
	text-indent: -9000px;
	position:relative;
/*\*/
	overflow: hidden;
/**/
}
.btn-c-listback a:link, .btn-c-listback a:visited {
	background-position:left top;
}
.btn-c-listback a:hover, .btn-c-listback a:active {
	background-position:-98px top;
}


#left-contents-parts .navi-parts a:link, #left-contents-parts .navi-parts a:visited{
	color:#2e749a;
	text-decoration:underline !important;
}
#left-contents-parts .navi-parts a:hover, #left-contents-parts .navi-parts a:active{
	color:#2e749a;
	text-decoration:underline !important;
}

/* ::::::::::::::::::::::::::::::
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;
background:#fff url(img/text_index_01.gif) no-repeat left top; width:312px; height:24px;
}
/* ::::::::::::::::::::::::::::::
PAGE management-support LAYOUT STYLE
:::::::::::::::::::::::::::::: */
#p-management-support .label-h1 {
    background:#ffffff url(img/h1_management-support.gif) no-repeat left top;
}
#p-management-support #text1 {
background:#fff url(img/text_m-s_01.gif) no-repeat left top; width:412px; height:60px;
}
#p-management-support .tab2 {
width:600px;
}
/* ::::::::::::::::::::::::::::::
PAGE tax-adviser LAYOUT STYLE
:::::::::::::::::::::::::::::: */
#p-tax-adviser .label-h1 {
    background:#ffffff url(img/h1_tax-adviser.gif) no-repeat left top;
}
#p-tax-adviser #text1 {
background:#fff url(img/text_tax-adviser_01.gif) no-repeat left top; width:418px; height:24px;
}
/* ::::::::::::::::::::::::::::::
PAGE group LAYOUT STYLE
:::::::::::::::::::::::::::::: */
#p-group .label-h1 {
    background:#ffffff url(img/h1_group.gif) no-repeat left top;
}
#p-group #text1 {
background:#fff url(img/text_group_01.gif) no-repeat left top; width:517px; height:23px;
}
#p-group .tab2 {
width:600px;
}
/* ::::::::::::::::::::::::::::::
PAGE succession LAYOUT STYLE
:::::::::::::::::::::::::::::: */
#p-succession .label-h1 {
    background:#ffffff url(img/h1_succession.gif) no-repeat left top;
}
#p-succession #text1 {
background:#fff url(img/text_succession_01.gif) no-repeat left top; width:291px; height:24px;
}
#p-succession .tab2 {
width:600px;
}
/* ::::::::::::::::::::::::::::::
PAGE corporate-rejuvenation LAYOUT STYLE
:::::::::::::::::::::::::::::: */
#p-corporate-rejuvenation .label-h1 {
    background:#ffffff url(img/h1_corporate-rejuvenation.gif) no-repeat left top;
}
#p-corporate-rejuvenation #text1 {
background:#fff url(img/text_c-r_01.gif) no-repeat left top; width:323px; height:24px;
}
/* ::::::::::::::::::::::::::::::
PAGE tax-advisory LAYOUT STYLE
:::::::::::::::::::::::::::::: */
#p-tax-advisory .label-h1 {
    background:#ffffff url(img/h1_tax-advisory.gif) no-repeat left top;
}
#p-tax-advisory #text1 {
background:#fff url(img/text_tax-advisory_01.gif) no-repeat left top; width:432px; height:24px;
}
#p-tax-advisory .tab2 {
width:600px;
}
/* ::::::::::::::::::::::::::::::
PAGE internal-control LAYOUT STYLE
:::::::::::::::::::::::::::::: */
#p-internal-control .label-h1 {
    background:#ffffff url(img/h1_internal-control.gif) no-repeat left top;
}

#p-internal-control #text1 {
background:#fff url(img/text_internal-control_01.gif) no-repeat left top; width:592px; height:24px;
}
#p-internal-control .tab2 {
width:600px;
}

/* ::::::::::::::::::::::::::::::
PAGE business-overseas LAYOUT STYLE
:::::::::::::::::::::::::::::: */
#p-business-overseas .label-h1 {
    background:#ffffff url(img/h1_business-overseas.gif) no-repeat left top;
}
#p-business-overseas #text1 {
background:#fff url(img/text_business-o_01.gif) no-repeat left top; width:528px; height:24px;
}
/* ::::::::::::::::::::::::::::::
PAGE consolidation LAYOUT STYLE
:::::::::::::::::::::::::::::: */
#p-consolidation .label-h1 {
    background:#ffffff url(img/h1_consolidation.gif) no-repeat left top;
}
#p-consolidation #text1 {
background:#fff url(img/text_consolidation_01.gif) no-repeat left top; width:382px; height:23px;
}
#p-consolidation .tab2 {
width:600px;
}
/* ::::::::::::::::::::::::::::::
PAGE healthcare-corporation LAYOUT STYLE
:::::::::::::::::::::::::::::: */
#p-healthcare-corporation .label-h1 {
    background:#ffffff url(img/h1_healthcare-corporation.gif) no-repeat left top;
}
#p-healthcare-corporation #text1 {
background:#fff url(img/text_healthcare-c_01.gif) no-repeat left top; width:550px; height:21px;
}
/* ::::::::::::::::::::::::::::::
PAGE results LAYOUT STYLE
:::::::::::::::::::::::::::::: */
#p-results .label-h1 {
    background:#ffffff url(img/h1_results.gif) no-repeat left top;
}
/* ::::::::::::::::::::::::::::::
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_mstop.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_mstop.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_ma.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_ma.gif) no-repeat -245px 50%;
}


#subnavi-parts #btn-s-ms a{
    padding:7px 5px 7px 28px;
    width:212px;
    color:#516c89;
	background:#ffffff url(../../img/common/li_subnavi_level2-mstop.gif) no-repeat left 50%;
}
* html #subnavi-parts #btn-s-ms a{
    width:245px;
}
#p-index #subnavi-parts #btn-s-ms a{
	background:#ffffff url(../../img/common/li_subnavi_ms.gif) no-repeat -245px 50%;
}
#p-management-support #btn-s-ms-management-support a{
	background:#ffffff url(../../img/common/li_subnavi_level2.gif) no-repeat -245px 50%;
}
#p-tax-adviser #btn-s-ms-tax-adviser a{
	background:#ffffff url(../../img/common/li_subnavi_level2.gif) no-repeat -245px 50%;
}
#p-group #btn-s-ms-group a{
	background:#ffffff url(../../img/common/li_subnavi_level2.gif) no-repeat -245px 50%;
}
#p-succession #btn-s-ms-succession a{
	background:#ffffff url(../../img/common/li_subnavi_level2.gif) no-repeat -245px 50%;
}
#p-corporate-rejuvenation #btn-s-ms-corporate-rejuvenation a{
	background:#ffffff url(../../img/common/li_subnavi_level2.gif) no-repeat -245px 50%;
}
#p-tax-advisory #btn-s-ms-tax-advisory a{
	background:#ffffff url(../../img/common/li_subnavi_level2.gif) no-repeat -245px 50%;
}
#p-internal-control #btn-s-ms-internal-control a{
	background:#ffffff url(../../img/common/li_subnavi_level2.gif) no-repeat -245px 50%;
}
#p-business-overseas #btn-s-ms-business-overseas a{
	background:#ffffff url(../../img/common/li_subnavi_level2.gif) no-repeat -245px 50%;
}
#p-consolidation #btn-s-ms-consolidation a{
	background:#ffffff url(../../img/common/li_subnavi_level2.gif) no-repeat -245px 50%;
}
#p-healthcare-corporation #btn-s-ms-healthcare-corporation 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_ms.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_ms.gif) no-repeat -245px 50%;
}

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