/*////////// wrapBg //////////*/
#wrapBg {
	width/**/:100%;
}
/*////////// contents //////////*/
#bodyArea {
	padding-right/**/:10px;
	float: none;
}
#bodyArea h1 {
	padding/**/:5px 5px 10px 0px;
	margin-bottom/**/:1em;
	background/**/: url(../images/h1-bg.gif) repeat-x left bottom;
	font-size/**/: 110%;
}
#bodyArea h2 {
	color/**/:#504E1B;
	background-color/**/:#ECE5CE;
	padding/**/:5px 7px;
	margin-top/**/:1em;
	margin-bottom/**/:1em;
	font-size/**/: 110%;
	border-left/**/: 5px solid #504E1B;
	border-bottom/**/: 1px solid #504E1B;
}
#bodyArea h3 {
	color/**/:#00356A;
	background-color/**/:inherit;
	background/**/: url(../images/h3-icn.gif) no-repeat 0px 0.1em;
	padding-left/**/:15px;
	margin-top/**/:1em;
	margin-bottom/**/:1em;
	font-size/**/: 110%;
}
#bodyArea h4,#bodyArea h5,#bodyArea h6 {
	color/**/:#00356A;
	background-color/**/:inherit;
	margin-top/**/:1em;
	margin-bottom/**/:1em;
}
#bodyArea p {
	margin-top/**/:1em;
	margin-bottom/**/:1em;
}
#bodyArea ul {
	list-style/**/:none;
	margin/**/:1em 0px 1em;
	padding/**/:0px;
}
#bodyArea ul li {
	background/**/: url(../images/icn-arrow-blue.gif) no-repeat 3px 0.5em;
	margin-bottom/**/:5px;
	padding-left/**/:16px;
}
#bodyArea ol {
	margin-top/**/:0.5em;
	margin-bottom/**/:1em;
	margin-left/**/:3em;
	padding-left/**/:0em;
}
#bodyArea ol li {
	margin-bottom/**/:5px;
}
#bodyArea table.datatable {
	margin-bottom/**/:1em;
}
#bodyArea table.datatable th {
	background/**/: #EEF4FF;
	color/**/: inherit;
}
#bodyArea table.datatable td {
	background/**/: #FFFFFF;
	color/**/:inherit;
}
#bodyArea table p {
	margin-top/**/:0em;
	margin-bottom/**/:0px;
}
#bodyArea table ul {
	margin-bottom/**/:0px;
	margin-top/**/:0px;
}
/*////////// taxanswer //////////*/
#taxanswer .float {
	float/**/:left;
	width/**/:48%;
}
#taxanswer h2 {
	font-size/**/:120%;
	background-color/**/:#F0F0F0;
	color/**/:#002C6D;
	border-bottom/**/:1px solid #002C6D;
	border-left/**/:none;
	margin-top/**/:0px;
	margin-bottom/**/:0px;
	padding/**/:0px;
}
#taxanswer .category2 {
	float/**/:left;
	width/**/:98%;
}
#taxanswer .category2:after {
	content/**/:".";
	display/**/:block;
	height/**/:0px;
	clear/**/:both;
	visibility/**/:hidden;
}
#taxanswer #topics {
	background/**/: #F0F0F0;
	color/**/:inherit;
	padding/**/:11px;
}

table.chizu { width:96%;} 
table.chizu th{ width:16%; background-color: #D8DEFE; padding:5px}
table.chizu td { padding:5px; vertical-align:top;}

/*class*/

#bodyArea ul.lst,
#bodyArea ol.lst{margin:0.5em 1.5em;padding:0;list-style-position:outside;}
#bodyArea ul.lst ul,
#bodyArea ul.lst ol,
#bodyArea ul.lst ol,
#bodyArea ol.lst ol{margin:0 0 0 1em;}
#bodyArea ol.lst li{/*margin-left:1em;*/list-style-type:decimal;}

#bodyArea ul.lst_none li,
#bodyArea ol.lst_none li{list-style-type:none;background:none;}

#bodyArea ul.lst_1e,
#bodyArea ol.lst_1e{margin-left:2em;}
#bodyArea ul.lst_1e li,
#bodyArea ol.lst_1e li   {list-style-type:none;list-style-image:none;background-image:none;text-indent:-1.0em;margin-left: 0;padding-left:0.0em;text-align:left;}
#bodyArea ul.lst_1_5e,
#bodyArea ol.lst_1_5e{margin-left:2.5em;}
#bodyArea ul.lst_1_5e li,
#bodyArea ol.lst_1_5e li {list-style-type:none;list-style-image:none;background-image:none;text-indent:-1.5em;margin-left:-0.5em;padding-left:0.5em;text-align:left;}
#bodyArea ul.lst_2e,
#bodyArea ol.lst_2e{margin-left:3em;}
#bodyArea ul.lst_2e li,
#bodyArea ol.lst_2e li   {list-style-type:none;list-style-image:none;background-image:none;text-indent:-2.0em;margin-left:-1.0em;padding-left:1.0em;text-align:left;}
#bodyArea ul.lst_2_5e,
#bodyArea ol.lst_2_5e{margin-left:3.5em;}
#bodyArea ul.lst_2_5e li,
#bodyArea ol.lst_2_5e li {list-style-type:none;list-style-image:none;background-image:none;text-indent:-2.5em;margin-left:-1.5em;padding-left:1.5em;text-align:left;}
#bodyArea ul.lst_3e,
#bodyArea ol.lst_3e{margin-left:4em;}
#bodyArea ul.lst_3e li   ,
#bodyArea ol.lst_3e li   {list-style-type:none;list-style-image:none;background-image:none;text-indent:-3.0em;margin-left:-2.0em;padding-left:2.0em;text-align:left;}
#bodyArea ul.lst_4e,
#bodyArea ol.lst_4e{margin-left:5em;}
#bodyArea ul.lst_4e li   ,
#bodyArea ol.lst_4e li   {list-style-type:none;list-style-image:none;background-image:none;text-indent:-4.0em;margin-left:-3.0em;padding-left:3.0em;text-align:left;}
#bodyArea ul.lst_4_5e,
#bodyArea ol.lst_4_5e{margin-left:5.5em;}
#bodyArea ul.lst_4_5e li ,
#bodyArea ol.lst_4_5e li {list-style-type:none;list-style-image:none;background-image:none;text-indent:-4.5em;margin-left:-3.5em;padding-left:3.5em;text-align:left;}
#bodyArea ul.lst_5e,
#bodyArea ol.lst_5e{margin-left:6em;}
#bodyArea ul.lst_5e li   ,
#bodyArea ol.lst_5e li   {list-style-type:none;list-style-image:none;background-image:none;text-indent:-5.0em;margin-left:-4.0em;padding-left:4.0em;text-align:left;}
#bodyArea ul.lst_5_5e,
#bodyArea ol.lst_5_5e{margin-left:6.5em;}
#bodyArea ul.lst_5_5e li ,
#bodyArea ol.lst_5_5e li {list-style-type:none;list-style-image:none;background-image:none;text-indent:-5.5em;margin-left:-4.5em;padding-left:4.5em;text-align:left;}
#bodyArea ul.lst_6e,
#bodyArea ol.lst_6e{margin-left:7em;}
#bodyArea ul.lst_6e li   ,
#bodyArea ol.lst_6e li   {list-style-type:none;list-style-image:none;background-image:none;text-indent:-6.0em;margin-left:-5.0em;padding-left:5.0em;text-align:left;}
#bodyArea ul.lst_8e,
#bodyArea ol.lst_8e{margin-left:9em;}
#bodyArea ul.lst_8e li   ,
#bodyArea ol.lst_8e li   {list-style-type:none;list-style-image:none;background-image:none;text-indent:-8.0em;margin-left:-7.0em;padding-left:7.0em;text-align:left;}
#bodyArea ul.lst_10e,
#bodyArea ol.lst_10e{margin-left:11em;}
#bodyArea ul.lst_10e li  ,
#bodyArea ol.lst_10e li  {list-style-type:none;list-style-image:none;background-image:none;text-indent:-10.0em;margin-left:-9.0em;padding-left:9.0em;text-align:left;}