@charset "utf-8";

body,
h1,h2,h3,h4,h5,h6,
p,ul,ol,dl,dt,dd,li,table,th,td,
form,address,pre,
strong,em,caption,cite,code,dfn,var {
	font-size:100%;
	font-style:normal;
	font-weight:normal;
	margin:0;
	padding:0;
	text-decoration:none;
}

img { 
	border: 0; 
	background-color: transparent;
	vertical-align: bottom;
}

table { 
	border-collapse: collapse;
	border-spacing: 0;
}

caption, th { text-align:left; }

fieldset { border: 0; }

hr { display: none; }

ol, ul { list-style:none; } 

ul ul,ol ul,ul ol,ol ol,
dl ul,dl ol,dl dl,td td { 
	font-size: 100%;
}

body {
	font-size: 12px;
	font-family: "ＭＳ Ｐゴシック", Osaka, "ヒラギノ角ゴ Pro W3";
	line-height: 1.4;
}

* html body {
	font-size:75%;
}

*:first-child + html body {
	font-size:75%;
}

strong { font-weight: bold; }

em     {
	font-style: normal;
	color: #FF0000;
}