body{
		margin: 0px 0px 0px 0px
}

td.said_line{
		border-left:1px solid #000000; border-right:1px solid #000000; border-top:0px solid #000000; border-bottom:0px solid #000000; 
}

.f10{
	font-size:10pt;
	line-height:14pt
}

.f10_2{
	font-size:10pt;
	line-height:13pt
}

.f10_3{
	font-size:10pt;
	line-height:50px;
}

.f11{
 font-size:11pt
}

.f11_l15{
	font-size:11pt;
	line-height:15pt
}

table.b1{
 border-collapse: collapse
}

a:link {
 color:#003399
}
a:visited {
 color:#003399
}
a:active {
 color:red
}
a:hover {
 text-decoration:underline;
 color:red
}
a {
 font-size:10pt;
 line-height:14pt;
 text-decoration:none
}

/* 会計会社法対応セミナーセル */
.smn_td{
	font-size:10pt;
	line-height:12pt;
	padding-top:10px;
	padding-bottom:10px;
	color:navy;
}