*{ 
 padding: 0px;
 margin: 0px;
}

html {
 scrollbar-track-color: #a2a2a2;
 scrollbar-face-color: #e7e7e7;
 scrollbar-shadow-color: #e7e7e7;
 scrollbar-darkshadow-color: #737373;
 scrollbar-highlight-color: #e7e7e7;
 scrollbar-3dlight-color: #ffffff;
 scrollbar-arrow-color: #888888;
}

body {
 width: 100%;
 height:100%;
}

textarea {
 overflow: auto;
}

div#container {
 position: relative;  
 width: 100%;  
 height: auto !important;  
 height: 100%;  
 min-height: 100%;
}

div#wrapper {
 padding-bottom: 207px;
}

h1 {
 text-indent: -9999px;
 display: none;
}



/* ヘッダー */

div#container-header {
 display: block;
 width: 100%;
 height: 170px;
 padding-bottom2: 45px;
 background: url(http://www.collegia-intl.com/images/bg-header_01.gif) left top repeat-x;
}

div#wrapper-header {
 text-align: center;
 margin: 0px auto;
 width: 970px;
 height: 170px;
 background: url(http://www.collegia-intl.com/images/bg-header_022.gif) left top no-repeat;
}

div#inner-header {
 padding: 20px 21px 0px 26px;
}

div#header-homenav {
 width: 923px;
 text-align: left;
 float: left;
 _margin-bottom: -20px;
}

div.home {
 width: 410px;
 height: 43px;
 text-indent: -9999px;
 background: url(http://www.collegia-intl.com/images/button-logo.gif) no-repeat;
 text-align: left;
}

div.home a.home {
 width: 388px;
 height: 43px;
 display: block;
 text-decoration: none;
 border-bottom: 0px;
 background-color: transparent;
 overflow: hidden;
}

div.home a:hover {
 background-color: transparent;
}

div#header-contact {
 width: 212px;
 height: 104px;
 margin: -43px 0px 0px;
 float: right;
}

div.tel {
 height: 51px;
 background: url(http://www.collegia-intl.com/images/header-tel.gif) no-repeat;
}

div.contact {
 width: 212px;
 height: 25px;
 text-indent: -9999px;
 background: url(http://www.collegia-intl.com/images/button-contact.gif) no-repeat left top;
}

div.contact a.contact {
 width: 212px;
 height: 25px;
 display: block;
 text-decoration: none;
 border-bottom: 0px;
 background: url(http://www.collegia-intl.com/images/button-contact.gif) no-repeat left top;
 overflow: hidden;
}

div.contact a:hover {
 background: url(http://www.collegia-intl.com/images/button-contact-over.gif) no-repeat left top;
 background-color: transparent;
}

div#globalnav {
 width: 970px;
 height: 46px;
 margin-left: -26px;
 display: block;
 overflow: hidden;
 clear: both;
}

div#globalnav ul#nav li {
 width: 155px;
 height: 40px;
 padding: 3px 0px;
 list-style: none;
 float: left;
}

div#globalnav ul#nav li#side-left {
 width: 20px;
 height: 46px;
 overflow: hidden;
 background: url(http://www.collegia-intl.com/images/globalnav-left.gif) no-repeat;
}

div#globalnav ul#nav li#side-right {
 width: 20px;
 height: 46px;
 overflow: hidden;
 background: url(http://www.collegia-intl.com/images/globalnav-right.gif) no-repeat;
}

div#globalnav ul#nav li a {
 width: 155px;
 height: 40px;
 text-indent: -9999px;
 text-decoration: none;
 border: 0px;
 display:block;
 overflow: hidden;
}

#subMenusContainer {
 position: absolute;
 width: 100%;
 height: 0;
 top: 0;
 left: 0;
 display: block;
 overflow: visible;
 z-index: 100;
}

#subMenusContainer a, #subMenusContainer a:active, #subMenusContainer a:visited {
 width: 153px;
 height: 29px;
 line-height: 29px;
 margin: 0px 1px 0px;
 text-indent: -9999px;
 text-decoration: none;
 border: 0px;
 display: block;
 overflow: hidden;
}

#servicelinenav {
 width: 155px;
 height: 145px;
 overflow: hidden;
 background: url(http://www.collegia-intl.com/images/bg-menu_serviceline.png) no-repeat;
}

#resultsnav {
 width: 155px;
 height: 58px;
 overflow: hidden;
 background: url(http://www.collegia-intl.com/images/bg-menu_results.png) no-repeat;
}

#seminornav {
 width: 155px;
 height: 58px;
 overflow: hidden;
 background: url(http://www.collegia-intl.com/images/bg-menu_seminor.png) no-repeat;
}

#companynav {
 width: 155px;
 height: 116px;
 overflow: hidden;
 background: url(http://www.collegia-intl.com/images/bg-menu_company.png) no-repeat;
}

li#serviceline .mainMenuParentBtn{
 border:0;
 background: url(http://www.collegia-intl.com/images/button-serviceline.gif) left top no-repeat;
}

li#results .mainMenuParentBtn {
 background: url(http://www.collegia-intl.com/images/button-results.gif) left top no-repeat;
}

li#seminor .mainMenuParentBtn {
 background: url(http://www.collegia-intl.com/images/button-seminor.gif) left top no-repeat;
}

li#publishing .mainMenuParentBtn {
 background: url(http://www.collegia-intl.com/images/button-publishing.gif) left top no-repeat;
}

li#company .mainMenuParentBtn {
 background: url(http://www.collegia-intl.com/images/button-company.gif) left top no-repeat;
}

li#recruitment .mainMenuParentBtn {
 background: url(http://www.collegia-intl.com/images/button-recruitment.gif) left top no-repeat;
}

li#serviceline .mainMenuParentBtnFocused {
 background: url(http://www.collegia-intl.com/images/button-serviceline-over.gif) right center no-repeat;
}

li#results .mainMenuParentBtnFocused {
 background: url(http://www.collegia-intl.com/images/button-results-over.gif) right center no-repeat;
}

li#seminor .mainMenuParentBtnFocused {
 background: url(http://www.collegia-intl.com/images/button-seminor-over.gif) right center no-repeat;
}

li#publishing .mainMenuParentBtnFocused {
 background: url(http://www.collegia-intl.com/images/button-publishing-over.gif) right center no-repeat;
}

li#company .mainMenuParentBtnFocused {
 background: url(http://www.collegia-intl.com/images/button-company-over.gif) right center no-repeat;
}

li#recruitment .mainMenuParentBtnFocused {
 background: url(http://www.collegia-intl.com/images/button-recruitment-over.gif) right center no-repeat;
}

#subMenusContainer a.outline, #subMenusContainer a.outline:active, #subMenusContainer a.outline:visited {
 background: url(http://www.collegia-intl.com/images/button-company_outline.gif) left top no-repeat;
}

#subMenusContainer a.history, #subMenusContainer a.history:active, #subMenusContainer a.history:visited {
 background: url(http://www.collegia-intl.com/images/button-company_history.gif) left top no-repeat;
}

#subMenusContainer a.access, #subMenusContainer a.access:active, #subMenusContainer a.access:visited {
 background: url(http://www.collegia-intl.com/images/button-company_access.gif) left top no-repeat;
}

#subMenusContainer a.members, #subMenusContainer a.members:active, #subMenusContainer a.members:visited {
 background: url(http://www.collegia-intl.com/images/button-company_members.gif) left top no-repeat;
}

#subMenusContainer a.type, #subMenusContainer a.type:active, #subMenusContainer a.type:visited {
 background: url(http://www.collegia-intl.com/images/button-results_type.gif) left top no-repeat;
}

#subMenusContainer a.service, #subMenusContainer a.service:active, #subMenusContainer a.service:visited {
 background: url(http://www.collegia-intl.com/images/button-results_service.gif) left top no-repeat;
}

#subMenusContainer a.latest, #subMenusContainer a.latest:active, #subMenusContainer a.latest:visited {
 background: url(http://www.collegia-intl.com/images/button-seminor_latest.gif) left top no-repeat;
}

#subMenusContainer a.past, #subMenusContainer a.past:active, #subMenusContainer a.past:visited {
 background: url(http://www.collegia-intl.com/images/button-seminor_past.gif) left top no-repeat;
}

#subMenusContainer a.ifrs, #subMenusContainer a.ifrs:active, #subMenusContainer a.irfs:visited {
 background: url(http://www.collegia-intl.com/images/button-serviceline_ifrs.gif) left top no-repeat;
}

#subMenusContainer a.sox, #subMenusContainer a.sox:active, #subMenusContainer a.sox:visited {
 background: url(http://www.collegia-intl.com/images/button-serviceline_sox.gif) left top no-repeat;
}

#subMenusContainer a.ma, #subMenusContainer a.ma:active, #subMenusContainer a.ma:visited {
 background: url(http://www.collegia-intl.com/images/button-serviceline_ma.gif) left top no-repeat;
}

#subMenusContainer a.account, #subMenusContainer a.account:active, #subMenusContainer a.account:visited {
 background: url(http://www.collegia-intl.com/images/button-serviceline_account.gif) left top no-repeat;
}

#subMenusContainer a.others, #subMenusContainer a.others:active, #subMenusContainer a.others:visited {
 background: url(http://www.collegia-intl.com/images/button-serviceline_others.gif) left top no-repeat;
}

#subMenusContainer a.outline:hover, #subMenusContainer a.outline:focus {
 background: url(http://www.collegia-intl.com/images/button-company_outline-over.gif) left top no-repeat;
}

#subMenusContainer a.history:hover, #subMenusContainer a.history:focus {
 background: url(http://www.collegia-intl.com/images/button-company_history-over.gif) left top no-repeat;
}

#subMenusContainer a.access:hover, #subMenusContainer a.access:focus {
 background: url(http://www.collegia-intl.com/images/button-company_access-over.gif) left top no-repeat;
}

#subMenusContainer a.members:hover, #subMenusContainer a.members:focus {
 background: url(http://www.collegia-intl.com/images/button-company_members-over.gif) left top no-repeat;
}

#subMenusContainer a.type:hover, #subMenusContainer a.type:focus {
 background: url(http://www.collegia-intl.com/images/button-results_type-over.gif) left top no-repeat;
}

#subMenusContainer a.service:hover, #subMenusContainer a.service:focus {
 background: url(http://www.collegia-intl.com/images/button-results_service-over.gif) left top no-repeat;
}

#subMenusContainer a.latest:hover, #subMenusContainer a.latest:focus {
 background: url(http://www.collegia-intl.com/images/button-seminor_latest-over.gif) left top no-repeat;
}

#subMenusContainer a.past:hover, #subMenusContainer a.past:focus {
 background: url(http://www.collegia-intl.com/images/button-seminor_past-over.gif) left top no-repeat;
}

#subMenusContainer a.ifrs:hover, #subMenusContainer a.ifrs:focus {
 background: url(http://www.collegia-intl.com/images/button-serviceline_ifrs-over.gif) left top no-repeat;
}

#subMenusContainer a.sox:hover, #subMenusContainer a.sox:focus {
 background: url(http://www.collegia-intl.com/images/button-serviceline_sox-over.gif) left top no-repeat;
}

#subMenusContainer a.ma:hover, #subMenusContainer a.ma:focus {
 background: url(http://www.collegia-intl.com/images/button-serviceline_ma-over.gif) left top no-repeat;
}

#subMenusContainer a.account:hover, #subMenusContainer a.account:focus {
 background: url(http://www.collegia-intl.com/images/button-serviceline_account-over.gif) left top no-repeat;
}

#subMenusContainer a.others:hover, #subMenusContainer a.others:focus {
 background: url(http://www.collegia-intl.com/images/button-serviceline_others-over.gif) left top no-repeat;
}

.smOW2 { 
 display: none; 
 position: absolute; 
 overflow: hidden; 
}

/* ----[ OLs ULs, LIs, and DIVs ]----*/

/* Submenu Outer Wrapper - each submenu is inside a div with this class - javascript users only */
.smOW{ 
	display:none; 
	position: absolute; 
	overflow:hidden; 
	/*the 2px left & right padding lets you have a 1px border 
	  on the ul or ol inside since overflow is set to hidden*/
	padding:0px;
	margin:0px;
}


/* All ULs and OLs */
#nav, #nav ul, #nav ol, #subMenusContainer ul, #subMenusContainer ol { 
	padding: 0;
	margin: 0;
	list-style: none;
}

/* List items in main menu --[for non-javascript users this applies to submenus as well]  */
#nav li { 
	/*great place to use a background image as a divider*/
	display:block;
	list-style:none;
	position:relative;
	float:left;
}

#subMenusContainer li{
	list-style: none;
}

/* main menu ul or ol elment */
#nav2{
	display:block;
	position: absolute;
	list-style:none;
	margin:0 0 0 0;
	z-index:5;
	display:block;
}




/* メイン（共通） */

div#container-main {
 clear: both;
 width: 100%;
}

div#wrapper-main {
 width: 930px;
 height: 100%;
 margin: 0px auto;
 padding: 60px 20px 60px;
 overflow: hidden;
}

div#container-left {
 width: 190px;
 height: 100%;
 overflow: hidden;
 float: left;
}

div#container-left div p {
 width: 190px;
 height: 34px;
 text-indent: -9999px;
 margin-bottom2: 30px;
}

div#wrapper-left {
 width: 190px;
 overflow: hidden;
}

div#categorynavi {
 width: 190px;
 overflow: hidden;
}

div#searchbox {
 width: 190px;
 height: 70px;
 background: url(http://www.collegia-intl.com/images/searchbox.gif) left top no-repeat;
}

div#searchbox input.gs_txtbox {
 width: 146px;
 height: 15px;
 border: 0px;
 background: transparent;
 margin: 13px 11px 11px 31px;
}

div#searchbox input.gs_btn {
 width: 97px;
 height: 19px;
 margin: 0px 46px;
}

div#widgets {
 width: 190px;
 margin-top: 30px;
}

div#widgets ul li {
 list-style-type: none;
}

div#widgets ul li a.jsox-pkg {
 width: 190px;
 height: 48px;
 text-indent: -9999px;
 text-decoration: none;
 border-bottom: 0px;
 display: block;
 overflow: hidden;
 background: url(http://www.collegia-intl.com/images/button-jsox_pkg.gif) top left no-repeat;
}

div#widgets ul li a.jsox-pkg:hover {
 background: url(http://www.collegia-intl.com/images/button-jsox_pkg-over.gif) top left no-repeat;
}

div#container-right {
 width: 740px;
 height: 100%;
 overflow: hidden;
 float: right;
}

div#wrapper-right {
 width: 680px;
 height: 100%;
 margin-left: 60px;
}

div#pankuzu {
 margin-top: -5px;
}

h2 {
 width: 328px;
 height: 26px;
 text-indent: -9999px;
 margin: 27px 0px 0px;
}

h4 {
 margin: 26px 0px 10px;
}

ol li {
 margin-left: 1.8em;
}

div#pagetop {
 clear: both;
 text-align: right;
 margin-top: 54px;
}




/* タブメニュー */

div#tabbednav {
 width2: 352px;
 height: 26px;
 margin-top: 29px;
 background: url(http://www.collegia-intl.com/images/bg-tabbedmenu.gif) top left no-repeat;
 float: right;
}

ul#tabbedmenu {
 margin-left: 18px;
 margin-right: 10px;
}

ul#tabbedmenu li {
 width: 107px;
 height: 24px;
 list-style-type: none;
 float: left;
}

ul#tabbedmenu li span {
 width: 102px;
 height: 24px;
 display: block;
 text-indent: -9999px;
 overflow2: hidden;
 border: 0;
}

li.first span#tabbedmenu:hover {
 background: url(http://www.collegia-intl.com/images/button-first-over.gif) top left no-repeat;
}

li.content span#tabbedmenu:hover {
 background: url(http://www.collegia-intl.com/images/button-content-over.gif) top left no-repeat;
}

li.spoint span#tabbedmenu:hover {
 background: url(http://www.collegia-intl.com/images/button-spoint-over.gif) top left no-repeat;
}


li.first span.on {
 height: 24px;
 background: url(http://www.collegia-intl.com/images/button-first-over.gif) top left no-repeat; 
 cursor: pointer;
}

li.first span.off:hover {
 background: url(http://www.collegia-intl.com/images/button-first-over.gif) top left no-repeat; 
 cursor: pointer;
}

li.first span.off {
 background: url(http://www.collegia-intl.com/images/button-first.gif) top left no-repeat; 
 cursor: pointer;
}

li.content span.on {
 height: 24px;
 background: url(http://www.collegia-intl.com/images/button-content-over.gif) top left no-repeat; 
 cursor: pointer;
}

li.content span.off:hover {
 background: url(http://www.collegia-intl.com/images/button-content-over.gif) top left no-repeat; 
 cursor: pointer;
}

li.content span.off {
 background: url(http://www.collegia-intl.com/images/button-content.gif) top left no-repeat; 
 cursor: pointer;
}

li.spoint span.on {
 height: 24px;
 background: url(http://www.collegia-intl.com/images/button-spoint-over.gif) top left no-repeat; 
 cursor: pointer;
}

li.spoint span.off:hover {
 background: url(http://www.collegia-intl.com/images/button-spoint-over.gif) top left no-repeat; 
 cursor: pointer;
}

li.spoint span.off {
 background: url(http://www.collegia-intl.com/images/button-spoint.gif) top left no-repeat; 
 cursor: pointer;
}

li.step span.on {
 height: 24px;
 background: url(http://www.collegia-intl.com/images/button-step-over.gif) top left no-repeat; 
 cursor: pointer;
}

li.step span.off:hover {
 background: url(http://www.collegia-intl.com/images/button-step-over.gif) top left no-repeat; 
 cursor: pointer;
}

li.step span.off {
 background: url(http://www.collegia-intl.com/images/button-step.gif) top left no-repeat; 
 cursor: pointer;
}

span.show {
 clear:both;
}

span.hide {
 display: none;
 width: 0;
 overflow: hidden;
}



/* トップ */

div#container-top {
 width: 100%;
 height: 388px;
 background: url(http://www.collegia-intl.com/images/bg-top.gif) left top repeat-x;
}


div#flash {
 width: 930px;
 height: 358px;
 margin: 0 auto;
 text-align: center;
}

div#wrapper-top {
 width: 930px;
 height: 100%;
 margin: 0px auto;
 padding: 15px 20px 60px;
 overflow: hidden;
 margin-top2: 338px;
}

div#container-right-top {
 margin-left2: 190px;
 width: 740px;
 height: 100%;
 overflow: hidden;
 float: left;
}

div#wrapper-right-top {
 width: 680px;
 height: 100%;
 margin-left: 60px;
}

div#whatsnew {
 padding-top: 30px;
 border-top: 1px dotted #cccccc;
}

div#whatsnew h2 {
 width: 328px;
 height: 16px;
 text-indent: -9999px;
 margin: 0px 0px 15px;
  background: url(http://www.collegia-intl.com/images/title-whatsnew.gif) left top no-repeat;
}

div#whatsnew ul li {
 margin-left: 1.8em;
}

div#whatsnew ul li span {
 margin-right: 30px;
}




/* 会社案内（共通） */

div.title-company {
 background: url(http://www.collegia-intl.com/images/title-company.gif) left top no-repeat;
 margin-bottom: 30px;
}

ul#menu-company {
 width: 190px;
 height: 125px;
 margin-bottom: 60px;
 background: url(http://www.collegia-intl.com/images/bg-menu_company.gif) left top no-repeat;
}

ul#menu-company li {
 height: 30px;
 list-style-type: none;
 padding-top: 1px;
}

ul#menu-company li a {
 width: 190px;
 height: 30px;
 display: block;
 text-indent: -9999px;
 text-decoration: none;
 border-bottom: 0px;
 overflow: hidden;
}

ul#menu-company li a.outline {
 background: url(http://www.collegia-intl.com/images/button-company_outline_02.gif) top left no-repeat;
}

ul#menu-company li a.outline:hover {
 background: url(http://www.collegia-intl.com/images/button-company_outline_02-over.gif) top left no-repeat;
}

ul#menu-company li a.history {
 background: url(http://www.collegia-intl.com/images/button-company_history_02.gif) top left no-repeat;
}

ul#menu-company li a.history:hover {
 background: url(http://www.collegia-intl.com/images/button-company_history_02-over.gif) top left no-repeat;
}

ul#menu-company li a.access {
 background: url(http://www.collegia-intl.com/images/button-company_access_02.gif) top left no-repeat;
}

ul#menu-company li a.access:hover {
 background: url(http://www.collegia-intl.com/images/button-company_access_02-over.gif) top left no-repeat;
}

ul#menu-company li a.members {
 background: url(http://www.collegia-intl.com/images/button-company_members_02.gif) top left no-repeat;
}

ul#menu-company li a.members:hover {
 background: url(http://www.collegia-intl.com/images/button-company_members_02-over.gif) top left no-repeat;
}




/* 会社案内 > 会社概要 */


h3.title-greeting {
 height: 26px;
 text-indent: -9999px;
 margin: 107px 0px 0px;
}

h2.title-outline {
 background: url(http://www.collegia-intl.com/images/title-company_outline.gif) top left no-repeat;
}

h3.title-greeting {
 background: url(http://www.collegia-intl.com/images/title-company_greeting.gif) top left no-repeat;
}

div#greeting h4 {
 margin-top: 54px;
}

div#greeting p img {
 margin-top: 10px;
}

div#outline {
 margin-top: 31px;
}

div#outline dl {
 width: 680px;
 height2: 50px;
 background: url(http://www.collegia-intl.com/images/bg-outline.gif) bottom left no-repeat;
}

div#outline dt {
 clear: both;
 width: 90px;
 height2: 100%;
 padding: 24px 35px 6px 5px;
 float: left;
}

div#outline dd {
 width2: 680px;
 height2: 20px;
 padding: 24px 0px 6px;
}

div#outline dt.partners {
 height: 216px;
}

div#outline dd.partners ul li {
 height: 24px;
 list-style-type: none;
}

div#outline h3 {
 height: 20px;
 text-indent: -9999px;
 margin: 59px 0px 0px;
}




/* 会社案内 > 会社沿革 */

h2.title-history {
 background: url(http://www.collegia-intl.com/images/title-company_history.gif) top left no-repeat;
}

div#history {
 margin-top: 54px;
}

div#history dl {
 width: 680px;
 margin-top: 19px;
}

div#history dt ul li {
 margin-left: 1.5em;
}




/* 会社案内 > アクセス */

h2.title-access {
 background: url(http://www.collegia-intl.com/images/title-company_access.gif) top left no-repeat;
}

div#access {
 margin-top: 54px;
}

div#access div#map {
 width: 666px;
 height: 426px;
 padding: 6px;
 border: 1px solid #cccccc;
}

div#access div#map_canvas {
 width: 666px;
 height: 426px;
}

div#access p {
 margin-top: 20px;
}




/* 会社案内 > メンバー紹介 */

h2.title-members {
 background: url(http://www.collegia-intl.com/images/title-company_members.gif) top left no-repeat;
}

div#members{
 margin-top: 54px;
}

div#members div {
 margin-top: 54px;
 padding-bottom: 50px;
 background: url(http://www.collegia-intl.com/images/bg-members.gif) bottom left no-repeat;
}

div#members div p {
 margin-top: 7px;
}




/* サービスライン（共通）*/

div.title-serviceline {
 width: 190px;
 height: 32px;
 margin-bottom: 30px;
 background: url(http://www.collegia-intl.com/images/title-serviceline.gif) left top no-repeat;
}

ul#menu-serviceline {
 width: 190px;
 height: 156px;
 margin-bottom: 60px;
 background: url(http://www.collegia-intl.com/images/bg-menu_serviceline.gif) left top no-repeat;
}

ul#menu-serviceline li {
 height: 30px;
 list-style-type: none;
 padding-top: 1px;
}

ul#menu-serviceline li a {
 width: 190px;
 height: 30px;
 display: block;
 text-indent: -9999px;
 text-decoration: none;
 border-bottom: 0px;
 overflow: hidden;
}

ul#menu-serviceline li a.ifrs {
 background: url(http://www.collegia-intl.com/images/button-serviceline_ifrs_02.gif) top left no-repeat;
}

ul#menu-serviceline li a.ifrs:hover {
 background: url(http://www.collegia-intl.com/images/button-serviceline_ifrs_02-over.gif) top left no-repeat;
}

ul#menu-serviceline li a.sox {
 background: url(http://www.collegia-intl.com/images/button-serviceline_sox_02.gif) top left no-repeat;
}

ul#menu-serviceline li a.sox:hover {
 background: url(http://www.collegia-intl.com/images/button-serviceline_sox_02-over.gif) top left no-repeat;
}

ul#menu-serviceline li a.ma {
 background: url(http://www.collegia-intl.com/images/button-serviceline_ma_02.gif) top left no-repeat;
}

ul#menu-serviceline li a.ma:hover {
 background: url(http://www.collegia-intl.com/images/button-serviceline_ma_02-over.gif) top left no-repeat;
}

ul#menu-serviceline li a.accounts {
 background: url(http://www.collegia-intl.com/images/button-serviceline_accounts_02.gif) top left no-repeat;
}

ul#menu-serviceline li a.accounts:hover {
 background: url(http://www.collegia-intl.com/images/button-serviceline_accounts_02-over.gif) top left no-repeat;
}

ul#menu-serviceline li a.other {
 background: url(http://www.collegia-intl.com/images/button-serviceline_other_02.gif) top left no-repeat;
}

ul#menu-serviceline li a.other:hover {
 background: url(http://www.collegia-intl.com/images/button-serviceline_other_02-over.gif) top left no-repeat;
}

div#contact_pdf {
 width: 680px;
 margin: 107px 0px 0px;
}

div#contact_pdf ul {
 width: 416px;
 text-align: center;
 margin: 0px auto;
}

div#contact_pdf ul li {
 width: 188px;
 list-style-type: none;
 text-indent: -9999px;
 float: left;
}

div#contact_pdf ul li a {
 width: 188px;
 height: 33px;
 display: block;
 overflow: hidden;
 border: 0;
}

div#contact_pdf ul li#contact {
 margin-right: 15px;
}

div#contact_pdf ul li#pdf {
 margin-left: 15px;
}

div#contact_pdf ul li a.contact {
 background: url(http://www.collegia-intl.com/images/button-contact_02.gif) top left no-repeat;
}

div#contact_pdf ul li a.contact:hover {
 background: url(http://www.collegia-intl.com/images/button-contact_02-over.gif) top left no-repeat;
}

div#contact_pdf ul li a.pdf {
 background: url(http://www.collegia-intl.com/images/button-pdf.gif) top left no-repeat;
}

div#contact_pdf ul li a.pdf:hover {
 background: url(http://www.collegia-intl.com/images/button-pdf-over.gif) top left no-repeat;
}




/* サービスライン > IFRS */

h2.title-ifrs {
 float: left;
 background: url(http://www.collegia-intl.com/images/title-serviceline_ifrs.gif) top left no-repeat;
}

div#ifrs {
 clear: both;
 margin: 107px 0px 0px;
}

div#ifrs p {
 margin: 20px 0px;
}

div#ifrs img {
 margin: 20px 0px;
}




/* サービスライン > J-SOX US-SOX */

h2.title-sox {
 float: left;
 background: url(http://www.collegia-intl.com/images/title-serviceline_sox.gif) top left no-repeat;
}

div#sox {
 clear: both;
 margin: 107px 0px 0px;
}

div#sox p {
 margin: 20px 0px;
}

div#sox img {
 margin: 20px 0px;
}




/* サービスライン > M&A */

h2.title-ma {
 float: left;
 background: url(http://www.collegia-intl.com/images/title-serviceline_ma.gif) top left no-repeat;
}

div#ma {
 clear: both;
 margin: 107px 0px 0px;
 margin-top2: 54px;
}

div#ma p {
 margin: 20px 0px;
}

div#ma img {
 margin: 20px 0px;
}

ol {
 border: 1px solid #cccccc;
 padding: 12px;
}




/* サービスライン > 決算支援 */

h2.title-accounts {
 float: left;
 background: url(http://www.collegia-intl.com/images/title-serviceline_accounts.gif) top left no-repeat;
}

div#accounts {
 clear: both;
 margin: 107px 0px 0px;
}

div#accounts p {
 margin: 20px 0px;
}

div#accounts img {
 margin: 20px 0px;
}

div#accounts ul#list {
 padding: 12px;
 border: 1px solid #cccccc;
 background-color: #f0f0f0;
}

div#accounts ul#list li {
 margin-left: 1.8em;
}




/* サービスライン > その他のサービス */

h2.title-other {
 background: url(http://www.collegia-intl.com/images/title-serviceline_other.gif) top left no-repeat;
}

div#other {
 margin-top: 54px;
}

div#other p {
 margin: 20px 0px;
}

div#other img {
 margin: 20px 0px;
}

div#other ul#list {
 padding: 12px;
 border: 1px solid #cccccc;
 background-color: #f0f0f0;
}

div#other ul#list li {
 margin-left: 1.8em;
}



/* サービスライン > 公開準備企業向けJ-SOXパッケージ */

h2.title-jsox_pkg {
 width: 680px;
 height: 28px;
 background: url(http://www.collegia-intl.com/images/title-serviceline_jsox_pkg.gif) top left no-repeat;
}

div#jsox-pkg {
 margin-top: 84px;
}

div#jsox-pkg p {
 margin: 20px 0px;
}

div#jsox-pkg img {
 margin: 20px 0px;
}

div#jsox-pkg ul#list {
 padding: 12px;
 border: 1px solid #cccccc;
 background-color: #f0f0f0;
}

div#jsox-pkg ul#list li {
 margin-left: 1.8em;
}



/* 実績（共通） */

div.title-results {
 background: url(http://www.collegia-intl.com/images/title-results.gif) left top no-repeat;
 margin-bottom: 30px;
}

ul#menu-results {
 width: 190px;
 height: 63px;
 margin-bottom: 60px;
 background: url(http://www.collegia-intl.com/images/bg-menu_results.gif) left top no-repeat;
}

ul#menu-results li {
 height: 30px;
 list-style-type: none;
 padding-top: 1px;
}

ul#menu-results li a {
 width: 190px;
 height: 30px;
 display: block;
 text-indent: -9999px;
 text-decoration: none;
 border-bottom: 0px;
 overflow: hidden;
}

ul#menu-results li a.service {
 background: url(http://www.collegia-intl.com/images/button-results_service_02.gif) top left no-repeat;
}

ul#menu-results li a.service:hover {
 background: url(http://www.collegia-intl.com/images/button-results_service_02-over.gif) top left no-repeat;
}

ul#menu-results li a.type {
 background: url(http://www.collegia-intl.com/images/button-results_type_02.gif) top left no-repeat;
}

ul#menu-results li a.type:hover {
 background: url(http://www.collegia-intl.com/images/button-results_type_02-over.gif) top left no-repeat;
}




/* 実績 > サービス別 */

h2.title-service {
 background: url(http://www.collegia-intl.com/images/title-results_service.gif) top left no-repeat;
}

h2.title-type {
 background: url(http://www.collegia-intl.com/images/title-results_type.gif) top left no-repeat;
}

div#results {
 margin-top: 54px;
}

table#results {
 border: 1px solid #cccccc;
 border-bottom: 0;
 border-right: 0;
}

table#results tr th {
 padding: 12px;
 border-right: 1px solid #cccccc;
 border-bottom: 1px solid #cccccc;
 background-color: #fafafa;
}

table#results tr th#c01, table#results tr th#c02 {
 width: 150px;
 text-align: center;
}

table#results td#c01 {
 width: 150px;
 text-align: center;
 border-right: 1px solid #cccccc;
 border-bottom: 1px solid #cccccc;
 background-color: #f0f0f0;
}
table#results td#c02 {
 width: 150px;
 text-align: center;
 border-right: 1px solid #cccccc;
 border-bottom: 1px solid #cccccc;
}

table#results tr td#c03 {
 text-align: left;
 border-bottom: 1px solid #cccccc;
}

table#results tr td {
 padding: 12px;
 border-right: 1px solid #cccccc;
 border-bottom: 1px solid #cccccc;
}

table#results tr td ul li {
 margin-left: 1.8em;
}




/* セミナー（共通） */

div.title-seminars {
 background: url(http://www.collegia-intl.com/images/title-seminars.gif) left top no-repeat;
 margin-bottom: 30px;
}

ul#menu-seminars {
 width: 190px;
 height: 63px;
 margin-bottom: 60px;
 background: url(http://www.collegia-intl.com/images/bg-menu_seminars.gif) left top no-repeat;
}

ul#menu-seminars li {
 height: 30px;
 list-style-type: none;
 padding-top: 1px;
}

ul#menu-seminars li a {
 width: 190px;
 height: 30px;
 display: block;
 text-indent: -9999px;
 text-decoration: none;
 border-bottom: 0px;
 overflow: hidden;
}

ul#menu-seminars li a.latest {
 background: url(http://www.collegia-intl.com/images/button-seminars_latest_02.gif) top left no-repeat;
}

ul#menu-seminars li a.latest:hover {
 background: url(http://www.collegia-intl.com/images/button-seminars_latest_02-over.gif) top left no-repeat;
}

ul#menu-seminars li a.archives {
 background: url(http://www.collegia-intl.com/images/button-seminars_archives_02.gif) top left no-repeat;
}

ul#menu-seminars li a.archives:hover {
 background: url(http://www.collegia-intl.com/images/button-seminars_archives_02-over.gif) top left no-repeat;
}




/* セミナー > 告知 */

h2.title-latest {
 background: url(http://www.collegia-intl.com/images/title-latest.gif) top left no-repeat;
}

div#latest {
 margin-top: 54px;
}

div#contact {
 width: 680px;
 margin: 107px 0px 0px;
 text-align: center;
}

div#contact p {
 margin-bottom: 12px;
}

div#contact a {
 width: 188px;
 height: 33px;
 display: block;
 overflow: hidden;
 border: 0;
 margin: 0 auto;
 text-indent: -9999px;
}

div#contact a.contact {
 background: url(http://www.collegia-intl.com/images/button-contact_02.gif) top left no-repeat;
}

div#contact a.contact:hover {
 background: url(http://www.collegia-intl.com/images/button-contact_02-over.gif) top left no-repeat;
}




/* セミナー > 過去のセミナー */

h2.title-archives {
 background: url(http://www.collegia-intl.com/images/title-archives.gif) top left no-repeat;
}

div#archives {
 margin-top: 54px;
}

div#archives ul li {
 margin-top: 20px;
 margin-left: 1.8em;
}

div#archives p {
 margin-top: 54px;
}




/* 出版物 */

h2.title-publishing {
 background: url(http://www.collegia-intl.com/images/title-publishing_publishing.gif) top left no-repeat;
}

div#publishing {
 margin-top: 54px;
}

div.title-publishing2 {
 background: url(http://www.collegia-intl.com/images/title-publishing.gif) left top no-repeat;
}

div#publishing img {
 margin-right: 20px;
 float: left;
}

div#publishing div {
 margin-top: 81px;
}

div#publishing div p {
 margin-top: 20px;
}




/* 採用情報 */

h2.title-recruitment {
 background: url(http://www.collegia-intl.com/images/title-recruitment.gif) top left no-repeat;
}

div#recruitment {
 margin-top: 54px;
}

div#recruitment p {
 margin-top: 20px;
}

div#recruitment h3 {
 margin: 54px 0px 20px;
}

table#recruitment {
 border: 1px solid #cccccc;
 border-bottom: 0;
 border-right: 0;
}

table#recruitment tr td {
 padding: 12px;
 border-right: 1px solid #cccccc;
 border-bottom: 1px solid #cccccc;
}

table#recruitment tr td.c01 {
 width: 150px;
 text-align: center;
 border-right: 1px solid #cccccc;
 border-bottom: 1px solid #cccccc;
 background-color: #f0f0f0;
}
table#recruitment tr td.c02 {
 width: 530px;
 border-right: 1px solid #cccccc;
 border-bottom: 1px solid #cccccc;
}

div#recruitment ul li, table#recruitment tr td ul li {
 margin-left: 1.8em;
}



/* 検索結果 */

h2.title-search {
 background: url(http://www.collegia-intl.com/images/title-search_results.gif) top left no-repeat;
}

div#search {
 clear: both;
 margin: 54px 0px 0px;
}




/* フッター */

div#container-footer {
 clear: both;
 display: block;
 position: absolute;
 width: 100%;
 height2: 185px;
 bottom: 0px;
 border-top: 1px solid #cccccc;
 background: url(http://www.collegia-intl.com/images/bg-footer.gif) top left repeat;
 background2: #f9f9f9;
}

div#wrapper-footer {
 width: 970px;
 height2: 185px;
 margin: 0px auto;
}

div#inner-footer {
 padding: 20px 20px 0px 20px;
}

div#navi {
 width: 970px;
 margin: 0px auto;
}

dl#navi dt {
 width: 134px;
 height: 145px;
 display: block;
 float: left;
}

dl#navi dt#navi_serviceline {
 width: 180px;
}

dl#navi dt#navi_contact {
 width: 80px;
}

dl#navi dt ul li{
 margin-left: 1.4em;
 list-style-image: url(http://www.collegia-intl.com/images/listmark.gif)
}

div#container-copyright {
 clear: both;
 width: 100%;
 height: 40px;
 border-top: 1px solid #cccccc;
 background: #ffffff;
}

div#wrapper-copyright {
 width: 970px;
 height: 40px;
 margin: 0px auto;
}

div#inner-copyright {
 padding: 15px 20px 5px;
}

div#subnav {
 width: 322px;
 float: left;
}

div#copyright {
 width: 325px;
 text-indent: -9999px;
 background: url(http://www.collegia-intl.com/images/copyright.gif) top left no-repeat;
 float: left;
}

div#credit {
 width: 169px;
 float: right;
}

div#credit a {
 width: 169px;
 height: 20px;
 text-indent: -9999px;
 text-decoration: none;
 border-bottom: 0px;
 display: block;
 overflow: hidden;
 background: url(http://www.collegia-intl.com/images/button-miyoshi_kikaku2.gif) top left no-repeat;
 margin-top: -6px;
}

div#subnav ul li {
 list-style-type: none;
 float: left;
}

div#subnav ul li a.privacypolicy {
 width: 112px;
 height: 10px;
 text-indent: -9999px;
 text-decoration: none;
 border-bottom: 0px;
 display: block;
 overflow: hidden;
 background: url(http://www.collegia-intl.com/images/button-privacypolicy.gif) top left no-repeat;
}

div#subnav ul li a.sitepolicy {
 width: 82px;
 height: 10px;
 text-indent: -9999px;
 text-decoration: none;
 border-bottom: 0px;
 display: block;
 overflow: hidden;
 background: url(http://www.collegia-intl.com/images/button-sitepolicy.gif) top left no-repeat;
}

div#subnav ul li a.sitemap {
 width: 72px;
 height: 10px;
 text-indent: -9999px;
 text-decoration: none;
 border-bottom: 0px;
 display: block;
 overflow: hidden;
 background: url(http://www.collegia-intl.com/images/button-sitemap.gif) top left no-repeat;
}

div#subnav ul li a.privacypolicy:hover {
 background: url(http://www.collegia-intl.com/images/button-privacypolicy-over.gif) top left no-repeat;
}

div#subnav ul li a.sitepolicy:hover {
 background: url(http://www.collegia-intl.com/images/button-sitepolicy-over.gif) top left no-repeat;
}

div#subnav ul li a.sitemap:hover {
 background: url(http://www.collegia-intl.com/images/button-sitemap-over.gif) top left no-repeat;
}



/* サイトマップ */

h2.title-sitemap {
 background: url(http://www.collegia-intl.com/images/title-sitemap.gif) top left no-repeat;
}

div#sitemap {
 clear: both;
 margin: 27px 0px 0px;
 padding: 0;
}

div#col01, div#col02, div#col03 {
 float: left;
}

div#col01, div#col02 {
 width: 227px;
}

div#col03 {
 width: 226px;
}

dl#sm_category dt {
 height: 24px;
 margin-top: 27px;
}

div#sitemap div dl dd ul li {
 margin-left: 1.4em;
}



/* プライバシーポリシー */

h2.title-privacypolicy {
 background: url(http://www.collegia-intl.com/images/title-privacypolicy.gif) top left no-repeat;
}

div#privacypolicy h3 {
 margin-top: 30px;
}

div#privacypolicy ul li {
 margin-left: 1.8em;
}

div#privacypolicy p.right {
 padding: 24px 0px;
 text-align: right;
}



/* お問い合わせ */

h2.title-contact {
 background: url(http://www.collegia-intl.com/images/title-contact.gif) top left no-repeat;
 margin-bottom: -54px;
}

div#contact {
 clear: both;
 text-align: left;
}

div#contact p {
 margin-bottom: 24px;
}

div#contact table {
 margin: 0;
 padding: 0;
}

div#contact table tr td input, div#contact table tr td select, div#contact table tr td ol li textarea {
 border: 1px solid #cccccc;
 vertical-align: middle;
 margin: 2px;
}

div#contact ol {
 border: 0;
}



/* ダウンロードファイル　*/

h2.title-download {
 background: url(http://www.collegia-intl.com/images/title-download.gif) top left no-repeat;
 margin-bottom: 54px;
}

div#download {
 clear: both;
 text-align: left;
}

div#download p {
 margin-bottom: 24px;
}

div#download table {
 margin: 0;
 padding: 0;
}

div#download table tr td input, div#download table tr td select, div#download table tr td ol li textarea {
 border: 1px solid #cccccc;
 vertical-align: middle;
 margin: 2px;
}

div#download ol {
 border: 0;
}

table.list {
 width: 100%;
 border: 1px solid #cccccc;
 border-bottom: 0;
 border-right: 0;
 margin-top: 30px;
}

table.list tr th {
 padding: 12px;
 border-right: 1px solid #cccccc;
 border-bottom: 1px solid #cccccc;
 background-color: #fafafa;
}

table.list tr th {
 text-align: center;
}

table.list td#c01 {
 width: 75%;
 text-align: left;
 border-right: 1px solid #cccccc;
 border-bottom: 1px solid #cccccc;
 background-color: #f0f0f0;
}
table.list td#c02 {
 width: 25%;
 text-align: center;
 border-right: 1px solid #cccccc;
 border-bottom: 1px solid #cccccc;
}

table.list tr td {
 padding: 12px;
 border-right: 1px solid #cccccc;
 border-bottom: 1px solid #cccccc;
}