@charset "utf-8";

.clear{ clear: both; }

hr { border: none; margin: 0; padding: 0; display: none; height: 0; visibility: hidden; }


h1{
	font-size: 1.25em;
	font-weight:bold;
}

.imagearea {
	text-align: center;
	margin: 0 auto;
	padding: 10px 0;
}

div.textnum  { margin-left: 1.0em; }
.textnum_area { text-indent: -1.0em; }

.txt_s {
	font-size: 80%;
	padding-left: 10px;
}
.txt_l {
	font-size: 110%;
}

ul li.sp {
	padding-top: 10px;
}

ul li.sp02 {
	padding-top: 20px;
}

table.vat_news {
	border-collapse: collapse;
	border: none;
	padding: 0;
	margin: 0;
}

table.vat_news th {
	font-weight: normal;
	margin: 0;
	padding: 4px;
	border: none;
	vertical-align: top;
	text-align: left;
}

table.vat_news td {
	margin: 0;
	padding: 4px;
	border: none;
	vertical-align: top;
	text-align: left;
}

table.vat {
	width: 100%;
	border-collapse: collapse;
	border-top: 1px solid gray;
	border-left: 1px solid gray;
	padding: 0;
	margin: 0;
}

table.vat th {
	margin: 0;
	padding: 4px;
	border-right: 1px solid gray;
	border-bottom: 1px solid gray;	
	background-color: silver;
	vertical-align: top;
	text-align: center;
}

table.vat td {
	margin: 0;
	padding: 4px;
	border-right: 1px solid gray;
	border-bottom: 1px solid gray;	
	vertical-align: top;
	text-align: left;
}

table.vat td.txt_mdl {
	margin: 0;
	padding: 4px;
	border-right: 1px solid gray;
	border-bottom: 1px solid gray;	
	vertical-align: top;
	text-align: center;
}

.vat_professional_left {
	float: left;
	width: 120px;
	padding-right: 20px;
	margin: 0;
}

.vat_professional_right {
	float: right;
	width: 416px;
	padding-top: 20px;
	margin: 0;
	text-align: left;
}

/* bakcround-image */

.flowbg {
	width: 490px;
	background: url(/ja_JP/jp/tax-services/transfer-pricing/img/tp_tbbg_gray.gif) bottom no-repeat;
	margin: 0 auto;
	text-align: center;
}

.flowbg02 {
	width: 490px;
	background: url(/ja_JP/jp/tax-services/transfer-pricing/img/tp_tbb2_gray.gif) bottom no-repeat;
	margin: 0 auto;
	text-align: center;
}

.flowbg .textarea {
	margin: 0;
	padding: 20px 20px 46px 20px;
	text-align: left;
}

.flowbg02 .textarea {
	margin: 0;
	padding: 20px;
	text-align: left;
}