/* レイアウト --------------------------------------------- */

div.conBox {margin-top:10px;}
div.conBoxin{margin:0 10px 40px 10px;}

.margin_b10 {margin-bottom:10px;}

/* テキスト・見出し --------------------------------------------- */

div.conBoxin p{margin:10px 0;}

div.conBoxin h3{margin:15px 0;}

div#body div#bodyCam{margin:0;padding:20px 10px 0;text-align:center;}
div#body div.bodyCamIn {width:870px; margin:0 auto; text-align:left;}

	.m_b20 {margin-bottom:20px;}

div.mainArea{
  clear: both;
}

div.subArea{margin:20px;}
div.subArea p{line-height:1.5;margin:10px 0;}
div.subArea img.imgRight{float:right; }

div.subArea:after, div.subArea2:after, div.subArea3:after {
  content: ".";  
  display: block;  
  clear: both;
  height: 0;
  visibility: hidden;
}

div.subArea2 {margin:20px 30px;text-align:right;}
div.subArea3{margin:40px 170px;}
div.subArea4{margin:40px 170px;text-align:right;}

div.subArea, div.subArea2, div.subArea3 {min-height: 1px;}

p#online_main_catch{
	width:875px;
	height:216px;
	background:url(../img/img_key.jpg);
	position:relative;
}

p#online_main_catch span{
	display:block;
	text-align:left;
	width:640px;
	position:absolute;
	top:120px;
	left:18px;
	color:#000;
	line-height:1.4;
}

p#online_main_catch span strong{
	color:#e33900;
	font-size:1.1em;
}

p#e-tax{
	width:796px;
	height:158px;
	margin:0 auto;
	background:url(../img/img_02.jpg);
	position:relative;
}

p#e-gov{
	width:796px;
	height:158px;
	margin:0 auto;
	background:url(../img/img_03.jpg);
	position:relative;
}

p#e-tax span,p#e-gov span{
	display:block;
	text-align:left;
	position:absolute;
	width:440px;
	top:55px;
	left:180px;
	color:#000;
	line-height:1.2;
}

p#e-tax span strong,p#e-gov span strong{
	color:#ed6c06;
	font-size:1.2em;
}

p#e-tax span.innerheading,p#e-gov span.innerheading{
	position:absolute;
	width:300px;
	top:99px;
	left:178px;
}

p#e-tax span.innerheading{
	top:95px;
}

.m_t10 {margin-top: 10px;}