@charset "utf-8";

/*--houjinkaitopCSS -- 2010,02,03 Rel-ish yu-ki--*/

/* BOX */
.box_01,
.box_02a,
.box_02
{
	margin: 0 0 30px;
}

/* =box_01 */
.box_01 ul {
	width: 485px;
	margin: 0 auto;
	line-height: 0;
}

.box_01 li {
	padding: 0 0 9px 5px;
}

.box_01 li.what {
	padding: 0 0 6px 5px;
}


/* =box_02a */
.box_02a h3 {
	height: 42px;
	margin: 0 0 25px;
	background: url(../img/img_e_tax/re_002a.jpg) no-repeat left top;
}

.box_02a p {
	margin: 0 0 0 20px;
}


/* =box_02 */
.box_02 h3 {
	height: 42px;
	margin: 0 0 25px;
	background: url(../img/img_e_tax/re_002.jpg) no-repeat left top;
}

.box_02 p {
	height: 142px;
	margin: 0 0 0 14px;
	background: url(../img/img_e_tax/bg_arrow.jpg) no-repeat left bottom;
}

.box_02 p.flow_a {
	display: inline;
	float: left;
	height: 144px;
	margin: 0 18px 0 14px;
}

.box_02 p.flow_b {
	float: left;
	height: 144px;
	margin: 0;
}

.box_02 p.flow_end {
	float: none;
	height: 105px;
	margin: 2px 0 0 14px;
	background: none;
	clear: both;
}

img.btn_to_kokuzei {
	margin: 0 0 15px 14px;
}