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

h1 { font-size: 1.25em;  font-weight:bold; }
h2 { margin: 0; padding: 0; }

ul.idx_taxnews {
	margin: 0;
	padding: 0;
}

ul.idx_taxnews li {
	margin-bottom: 10px;
	padding: 0;
}

div.line {
padding: 4px 2px 4px 5px;
border-left: 4px #cccccc solid;
border-bottom: 1px #cccccc solid;
border-top: 1px #cccccc solid;
border-right: 1px #cccccc solid;
background-color: #f0f0f0;
margin-bottom: 10px;
}

div.line02 {
padding: 4px 2px 4px 5px;
border-left: 4px #cccccc solid;
border-bottom: 1px #cccccc solid;
border-top: 1px #cccccc solid;
border-right: 1px #cccccc solid;
background-color: #f0f0f0;
margin: 20px 0 10px 0;
}

.taxnews_cmtarea {
	font-family:"ヒラギノ角ゴ Pro W3", "ＭＳ Ｐゴシック", Osaka, sans-serif;
	line-height: 1.0em;
	font-size: xx-small;
	text-align: right;
}

/* table */
.taxnews_issue {
	width: 100%;
	border-collapse: collapse;
	padding: 0;
	margin-bottom: 10px;
}

table.taxnews_issue th {
	width: 15%;
	margin: 0;
	padding: 4px;
	border: none;
	vertical-align: top;
	text-align: left;
}

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

table.taxnews_text {
	border-collapse: collapse;
	padding: 0;
	margin-bottom: 10px;
}

table.taxnews_text td {
	margin: 0;
	padding: 2px;
	border: none;
	vertical-align: top;
	text-align: left;
}

/* midashi */
span.midashi	{
	text-decoration:underline;
	font-weight:bold;
}