body {
	background: #CCCCCC url(same/back.gif) repeat;
}
#main_body {
	width: 770px;
	text-align: justify;
	height: auto;
	float: none;
	clear: both;
	margin: 0 auto;
	top: 0px;
	bottom: 0px;
	left: 0px;
	background: #FFFFFF;
	border-right: 1px solid #666666;
}
#header {
	background: #FFFFFF url(same/title_back.gif) no-repeat;
	padding: 0px;
	margin: 0px;
	line-height: 0px;
	height: 114px;
	width: 770px;
}
#header h1{
	display:none
}
#header p{
	display:none
}
#header dl{
	margin: 0px;
	padding: 0px;
	line-height: 0px;
}
#header dt{
	margin: 0px;
	line-height: 0px;
	left: 0px;
	top: 17px;
	font-size: 0px;
}
#header dd{
	margin: 0px;
	line-height: 0px;
	font-size: 0px;
}
#header ul{
	margin: 0px;
	padding: 0px;
}
#header li{
	clear: none;
	margin: 0px;
	padding: 0px;
	list-style: none;
	float: left;
}
#main {
	clear: both;
	width: 770px;
	margin: 0px auto;
	padding: 0px;
}
#main_contents{
	float: left;
	padding: 20px 10px;
	margin: 0px;
	width: 530px;
	height: auto;
	background: #FFFFFF;
}
#main_contents h3{
	font: large "‚l‚r ‚oƒSƒVƒbƒN", Osaka, "ƒqƒ‰ƒMƒmŠpƒS Pro W3";
	color: #000000;
	margin: 20px 0px 25px;
	letter-spacing: 0.05em;
}
#main_contents h4{
	font: bold medium/150% "‚l‚r ‚oƒSƒVƒbƒN", Osaka, "ƒqƒ‰ƒMƒmŠpƒS Pro W3";
	color: #000000;
	background: #F0F0F0;
	padding-left: 5px;
	padding-top: 5px;
	padding-bottom: 2px;
	margin: 40px 0px 10px;
	border-bottom: 2px solid #666666;
	letter-spacing: 0.05em;
	float: none;
	clear: both;
}
#main_contents h5{
	font: bold small "‚l‚r ‚oƒSƒVƒbƒN", Osaka, "ƒqƒ‰ƒMƒmŠpƒS Pro W3";
	border-left: 10px solid #990066;
	padding-left: 10px;
	margin: 0px 0px 10px 5px;
	letter-spacing: 0.05em;
	clear: both;
}
#main_contents h6{
	font: bold small "‚l‚r ‚oƒSƒVƒbƒN", Osaka, "ƒqƒ‰ƒMƒmŠpƒS Pro W3";
	margin: 0px 0px 10px 10px;
	letter-spacing: 0.05em;
	clear: both;
}
#main_contents p{
	font: normal small/150% "‚l‚r ‚oƒSƒVƒbƒN", Osaka, "ƒqƒ‰ƒMƒmŠpƒS Pro W3";
	color: #000000;
	letter-spacing: 0.05em;
	text-align: justify;
	margin: 0px 0px 20px;
	padding-left: 10px;
	padding-right: 10px;
}
#main_contents a:link {
	color: #000066;
	text-decoration: none;
	border-bottom: 1px solid #000066;
}
#main_contents a:visited {
	color: #990066;
	text-decoration: none;
	border-bottom: 1px solid #990066;
}
#main_contents a:hover {
	color: #000066;
	text-decoration: none;
	border-bottom: 1px dotted #FFFF00;
}

#main_contents strong{
	font-weight: bold;
	color: #000000;
	background: #FFDFF4;
	font-size: small;
}
#main_contents ul{
	margin: 0px 0px 20px 20px;
	padding-left: 10px;
	padding-right: 10px;
	list-style: square;
}
#main_contents ol{
	margin: 0px 0px 20px 20px;
	padding-left: 10px;
	padding-right: 10px;
	list-style: upper-roman;
}#main_contents li{
	font: normal small/150% "‚l‚r ‚oƒSƒVƒbƒN", Osaka, "ƒqƒ‰ƒMƒmŠpƒS Pro W3";
	color: #000000;
	letter-spacing: 0.05em;
	text-align: justify;
}
#main_contents dt{
	font: bold normal small/150% "‚l‚r ‚oƒSƒVƒbƒN", Osaka, "ƒqƒ‰ƒMƒmŠpƒS Pro W3";
	color: #000000;
	letter-spacing: 0.05em;
	text-align: justify;
	margin: 0px 10px 5px;
	padding-left: 5px;
	padding-right: 5px;
}
#main_contents dd{
	font: normal small/150% "‚l‚r ‚oƒSƒVƒbƒN", Osaka, "ƒqƒ‰ƒMƒmŠpƒS Pro W3";
	color: #000000;
	letter-spacing: 0.05em;
	text-align: justify;
	margin: 0px 20px 15px;
	padding-left: 20px;
	padding-right: 0px;
}
#main_contents table{
	margin: 0px 10px 20px 20px;
	font: normal small/150% "‚l‚r ‚oƒSƒVƒbƒN", Osaka, "ƒqƒ‰ƒMƒmŠpƒS Pro W3";
	color: #333333;
	letter-spacing: 0.05em;
	background: #FFFFFF;
	padding: 0px;
	border-top: 1px solid #999999;
	border-right: #999999;
	border-bottom: 1px solid #999999;
	border-left: #999999;
	text-align: justify;
	clear: both;
	vertical-align: top;
}
#main_contents th{
	text-align: justify;
	font-weight: normal;
	color: #000000;
	background: #FFFFFF;
	border-right: 1px solid #CCCCCC;
	border-bottom: 1px solid #CCCCCC;
	padding: 3px;
	margin: 1px;
}
#main_contents td{
	text-align: justify;
	font-weight: normal;
	color: #000000;
	background: #FFFFFF;
	border-right: 1px solid #CCCCCC;
	border-bottom: 1px solid #CCCCCC;
	padding: 3px;
	margin: 1px;
}

#main_contents caption{
	margin: 0px 10px 0px 20px;
	text-align: left;
	padding: 3px 3px 1px;
	background: #CCCCCC;
	font-weight: bold;
}
#side_menu{
	float: right;
	padding: 20px 5px 20px 0px;
	margin: 0px;
	height: auto;
	width: 200px;
	background: #FFFFFF;
}

#kaigo table{
	margin: 0px 10px 20px 20px;
	font: normal "‚l‚r ‚oƒSƒVƒbƒN", Osaka, "ƒqƒ‰ƒMƒmŠpƒS Pro W3";
	color: #333333;
	letter-spacing: 0.05em;
	background: #FFFFFF;
	padding: 0px;
	border: 1px solid #999999;
	text-align: justify;
	clear: both;
	vertical-align: top;
}
#kaigo th{
	text-align: justify;
	font-weight: normal;
	color: #000000;
	background: #FFFF99;
	border-bottom: 1px solid #FFFF99;
	border-right: 1px solid #FFFF99;
	padding: 3px;
	margin: 1px;
}
#kaigo td{
	text-align: justify;
	font-weight: normal;
	color: #000000;
	background: #FFFF99;
	border-bottom: 1px solid #FFFF99;
	border-right: 1px solid #FFFF99;
	padding: 3px;
	margin: 1px;
}
#kaigo2 table{
	margin: 0px 10px 20px 20px;
	font: normal "‚l‚r ‚oƒSƒVƒbƒN", Osaka, "ƒqƒ‰ƒMƒmŠpƒS Pro W3";
	color: #333333;
	letter-spacing: 0.05em;
	background: #FFFFFF;
	padding: 0px;
	border: 1px solid #999999;
	text-align: justify;
	clear: both;
	vertical-align: top;
}
#kaigo2 th{
	text-align: justify;
	font-weight: normal;
	color: #000000;
	background: #FFFF99;
	border-bottom: 1px solid #999999;
	border-right: 1px solid #999999;
	padding: 3px;
	margin: 1px;
}
#kaigo2 td{
	text-align: justify;
	font-weight: normal;
	color: #000000;
	background: #FFFF99;
	border-bottom: 1px solid #999999;
	border-right: 1px solid #999999;
	padding: 3px;
	margin: 1px;
}
#kaigo3 table{
	margin: 0px 10px 20px 20px;
	font: normal "‚l‚r ‚oƒSƒVƒbƒN", Osaka, "ƒqƒ‰ƒMƒmŠpƒS Pro W3";
	color: #333333;
	letter-spacing: 0.05em;
	background: #FFFFFF;
	padding: 0px;
	border: 1px solid #999999;
	text-align: justify;
	clear: both;
	vertical-align: top;
}
#kaigo3 th{
	text-align: justify;
	font-weight: normal;
	color: #000000;
	background: #FFFFFF;
	border-bottom: 1px solid #999999;
	border-right: 1px solid #999999;
	padding: 3px;
	margin: 1px;
}
#kaigo3 td{
	text-align: justify;
	font-weight: normal;
	color: #000000;
	background: #FFFFFF;
	border-bottom: 1px solid #999999;
	border-right: 1px solid #999999;
	padding: 3px;
	margin: 1px;
}
#kaigo4 table{
	margin: 0px 0px 0px 0px;
	font: normal "‚l‚r ‚oƒSƒVƒbƒN", Osaka, "ƒqƒ‰ƒMƒmŠpƒS Pro W3";
	color: #333333;
	letter-spacing: 0.05em;
	background: #FFFFFF;
	padding: 0px;
	border: 0px solid #999999;
	text-align: justify;
	clear: both;
	vertical-align: top;
}
#kaigo4 th{
	text-align: justify;
	font-weight: normal;
	color: #000000;
	background: #FFFFFF;
	border-bottom: 0px solid #999999;
	border-right: 0px solid #999999;
	padding: 0px;
	margin: 0px;
}
#kaigo4 td{
	text-align: justify;
	font-weight: normal;
	color: #000000;
	background: #FFFFFF;
	border-bottom: 0px solid #999999;
	border-right: 0px solid #999999;
	padding: 0px;
	margin: 0px;
}
#kaigo strong{
	font-weight: bold;
	font-size:normal;
	color: #000000;
	background: #FFDFF4;
}

.center_set{
	text-align: center;
}
.right_set{
	float: right;
	margin: 5px;
}
.left_set{
	margin: 5px;
	float: left;
}
.submit{
	border-top: 1px solid #999999;
	border-right: 1px solid #666666;
	border-bottom: 1px solid #666666;
	border-left: 1px solid #999999;
	padding: 5px 10px;
	margin: 5px 20px;
	font: medium "‚l‚r ‚oƒSƒVƒbƒN", Osaka, "ƒqƒ‰ƒMƒmŠpƒS Pro W3";
	color: #000000;
}
.local{
	padding: 10px 10px 50px;
	margin: 0px 0px 25px;
	background: #E6E6E6 url(same/link_back.gif) no-repeat right bottom;
	width: 172px;
	clear: both;
}
.local ul{
	margin: 0px;
	padding: 10px;
}
.local li{
	font-family: "‚l‚r ‚oƒSƒVƒbƒN", Osaka, "ƒqƒ‰ƒMƒmŠpƒS Pro W3";
	font-size: small;
	list-style: none;
	line-height: 150%;
	margin-top: 10px;
	margin-bottom: 10px;
}
.question{
	float: left;
	width: 95%;
	background-color:#FFFFCC;
	padding-left: 20px;
	border: 1px solid #CCCCCC;
	margin: 0px;
}
.ExemptionMatters{
	float: left;
	font-family: "‚l‚r ‚oƒSƒVƒbƒN", Osaka, "ƒqƒ‰ƒMƒmŠpƒS Pro W3";
	width: 98%;
	align:center;
	padding-left: 10px;
	padding-right: 10px;
	border: 1px dotted   #DDDDDD;
	margin: 0px;
	font-size:0.8em;
	background-color:#F0F0F0;
}
#side_menu h2{
	font-family: "‚l‚r ‚oƒSƒVƒbƒN", Osaka, "ƒqƒ‰ƒMƒmŠpƒS Pro W3";
	font-size: medium;
	font-weight: bold;
	color: #000000;
	margin: 0px;
}
#side_menu a:link {
	color: #000066;
	border-bottom: 1px dotted #000066;
	text-decoration: none;
}
#side_menu a:visited {
	color: #820057;
	text-decoration: none;
	border-bottom: 1px dotted #820057;
}
#side_menu a:hover {
	color: #000066;
	text-decoration: none;
	border-bottom: 1px solid #FFFF00;
}

#foot_menu{
	background: #000066;
	clear: both;
	text-align: center;
	font: x-small "‚l‚r ‚oƒSƒVƒbƒN", Osaka, "ƒqƒ‰ƒMƒmŠpƒS Pro W3";
	color: #FFFFFF;
	width: 750px;
	margin: 0px;
	padding: 10px;
	float: none;
}
#foot_menu ul{
	margin: 5px;
}
#foot_menu li{
	list-style: none;
	float: left;
	padding-right: 10px;
	padding-left: 10px;
	border-left: 1px solid #FFFFFF;
}
#foot_menu a:link {
	color: #ffffff;
	text-decoration: none;
}
#foot_menu a:visited {
	color: #FF9DDF;
	text-decoration: none;
}
#foot_menu a:hover {
	color: #FFFF00;
	text-decoration: underline;
}
#copy{
	font-family: Arial, Helvetica, sans-serif;
	font-size: x-small;
	color: #000066;
	text-align: center;
	clear: both;
	width: 750px;
	margin: 0px;
	background: #FFFFFF;
	padding: 10px;
}