@charset "utf-8";
/* CSS Document */

/* Common */
/* ====================================================================== */

* {
	margin: 0;
	padding: 0;
}
	

a {
	/*color: #006699;*/
	color:#666;
	text-decoration: underline;
}

a:hover {
	text-decoration: none;
}

#layout {
	margin: 0 auto;
	width: 890px;
	text-align: left;
}

.chapter {
	margin:0  30px 0;
	width: 600px;
	text-align: left;
	line-height:2em;
}

.small{font-size:small;}

.normal{font-weight:normal}

.notice{color:#990000;}

.b{font-weight:bold;}


/* Header */
/* ====================================================================== */

#header {
	position: relative;
	height: 38px;
}

#header h1,
#header h1 a {
	display: block;
	width: 405px;
	height: 50px;
	text-indent: -3000px;
	overflow:hidden;
	/*background: url(../images/title.gif) no-repeat;*/
}

#language {
	/*display:none;*/
	position: absolute;
	left: 765px;
	top: 0;
	list-style: none;
}

#japanese {
	float: left;
	width: 75px;
	height: 25px;
	text-indent: -3000px;
	background: url(../images/japanese.gif) no-repeat;
}

#japanese a {
	display: block;
	width: 75px;
	height: 25px;
	background: url(../images/japanese.gif) no-repeat;
}

#english {
	float: left;
	width: 50px;
	height: 25px;
	text-indent: -3000px;
	background: url(../images/english.gif) no-repeat;
}

#english a {
	display: block;
	width: 50px;
	height: 25px;
	background: url(../images/english.gif) no-repeat;
}

#url {
	position: absolute;
	left: 710px;
	top: 25px;
	width: 180px;
	height: 25px;
	text-indent: -3000px;
	background: url(../images/url.gif) no-repeat;
}

#url a {
	display: block;
	width: 180px;
	height: 25px;
	background: url(../images/url.gif) no-repeat;
}



/* Header */
/* ====================================================================== */

#top_block {
	clear: both;
	margin: 0 0 20px 0;
	padding: 15px 10px;
	height: 120px;
	/*background: #ECF7FD;*/
}

#partners_block {
	float: left;
	width: 600px;
}

#partners {
	width: 90px;
	height: 30px;
	/*text-indent: -3000px;*/
	/*background: url(../images/partners.gif) no-repeat;*/
}

#partners_block ul {
	list-style: none;
	margin: 0 0 0 5px;
}

#partners_block li {
	float: left;
	padding: 0 0 5px 0;
	width: 295px;
}

#associates_block {
	float: left;
	width: 265px;
}

#associates {
	width: 115px;
	height: 30px;
	/*text-indent: -3000px;*/
	/*background: url(../images/associates.gif) no-repeat;*/
}

#associates_block ul {
	list-style: none;
	margin: 0 0 0 10px;
}


#associates_block li {
	padding: 0 0 5px 0;
}

/* Menu */
/* ====================================================================== */

#side {
	float: left;
	display: inline;
	width: 185px;
	margin: 0 20px 0 0;
}

#side ul {
	list-style: none;
}

#side li {
	width: 185px;
	height:32px;
	display:block;
	text-indent: -3000px;
}

#side li a{
	width: 185px;
	height:32px;
	display:block;
	text-indent: -3000px;
}



	
/* Main */
/* ====================================================================== */

#main {
	float: left;
	display: inline;
	width: 685px;
	font-size:12px;
}

#topics_title {
	margin: 0 0 20px 0;
	width: 665px;
	height: 20px;
	padding:0 0 5px 19px;
	border-left:1px solid #CCC;
	border-bottom:1px solid #CCC;
	/*text-indent: -3000px;*/
	/*background: left url(../images/topics_title.gif) no-repeat #A4A4A4;*/
}

#topics_list {
	margin: 0 0 20px 50px;
}

#topics_list li{
	margin: 0 0 10px 0;
}

#practice_title {
	margin: 0 0 20px 0;
	width: 665px;
	height: 20px;
	padding:0 0 5px 19px;
	border-left:1px solid #CCC;
	border-bottom:1px solid #CCC;
	/*text-indent: -3000px;*/
	/*background: left url(../images/practice_title.gif) no-repeat #A4A4A4;*/
}

#legal_title {
	float: left;
	margin: 0 65px 0 15px;
	width: 58px;
	height: 25px;
	text-indent: -3000px;
	background: left url(../images/legal_title.gif) no-repeat;
}

.practice_list {
	list-style: none;
	float: left;
	width: 530px;
	margin: 0 0 10px 0;
}

.practice_list li {
	float: left;
	padding: 0 10px 5px 0;
	white-space: nowrap;
}

#accounting_title {
	float: left;
	margin: 0 32px 30px 15px;
	width: 90px;
	height: 25px;
	text-indent: -3000px;
	background: left url(../images/accunting_title.gif) no-repeat;
}
	
/* About */
/* ====================================================================== */

#about_block {
	clear: both;
	padding: 20px 0 20px 0;
	font-size: 12px;
}

#about_block h3 {
	/*width: 185px;*/
	height: 30px;
	padding:0 0 0 20px;
	font-size:1em;
	margin:0 0 10px 0;
	border-left:1px solid #CCC;
	border-bottom:1px solid #CCC;
	/*text-indent: -3000px;*/
	/*background: left url(../images/vasco_da_gama.gif) no-repeat;*/
}

#about_block p {
	padding: 8px 18px 3px 18px;
}

#about_link {
	text-align: right;
	padding: 0 20px 0 0;
	
}
	
#about_link a{	
	padding: 2px 0 5px 25px;
	background:url(../images/wikipedia_logo.gif) no-repeat;
}	
	
/* Contents */
/* ====================================================================== */


#main h2#title,
#main h3#title {
	clear: both;
	padding: 2px 5px;
	font-size: 14px;
	color: #666;
	border-left:1px solid #666;
	border-bottom:1px solid #666;
}

#main .main_content {
	padding: 10px;
}

#main .main_content p {
	padding: 0 5px;
}

#main .main_content h4 {
	margin: 20px 0 10px 0;
	padding: 3px 5px;
	font-size: 14px;
	border-bottom: dotted 1px #A7A7A7;
}

#main .main_content ul {
	margin: 15px 25px;
}

#main .main_content li {
	padding: 0 0 3px 0;
}

.profile_table td {
	padding: 5px;
}

/* Footer */
/* ====================================================================== */

#footer {
	clear: both;
	padding: 20px 0;
	/*heigth: 50px;*/
	/*font-size: 10px;*/
	font-size:0.8em;
}

#footer_left {
	float: left;
} 

#copyright {
	float: right;
}



/* Sitemap */
/* ====================================================================== */
	

.sitemap_2nd{
margin:0 0 0 30px;}

.sitemap_2nd ul{
list-style:circle;}