* {
	margin: 0px;
	padding: 0px;
}
body {
	font-family: "ＭＳ Ｐゴシック", Osaka, "ヒラギノ角ゴ Pro W3 sans-serif";
	font-size: 12px;
	line-height: 150%;
	color: #000000;
	background-color: #FFFFFF;
	text-align: center;
}
h1 {
	font-size: 11px;
}
h2,h3,h4 {
	font-size: 12px;
	color: #cc0033;
	margin-top: 10px;
	margin-right: 0px;
	margin-bottom: 10px;
	margin-left: 0px;
}



#wrapper {
	padding: 0px;
	height: auto;
	width: 900px;
	margin-top: 0px;
	margin-right: auto;
	margin-bottom: 0px;
	margin-left: auto;
}

#ptop {
	margin: 0px;
	padding: 0px;
	width: 800px;
	text-align: left;
}


#ptop h1 {
	padding: 0px;
	margin-top: 0px;
	margin-right: 0px;
	margin-bottom: 0px;
	margin-left: 10px;
	font-size: 11px;
	color: #CCCCCC;
}
#ptop p {
	padding: 0px;
	margin-top: 0px;
	margin-right: 0px;
	margin-bottom: 0px;
	margin-left: 10px;
	font-size: 11px;
	color: #CCCCCC;
}





#header {
	margin: 0px;
	padding: 0px;
	height: 120px;
	width: 800px;
	background-image: url(img/debt_head.jpg);
	background-repeat: no-repeat;
	background-position: left top;
}
#header ul {
	text-align: right;
	margin-top: 0px;
	margin-right: 10px;
	margin-bottom: 0px;
	margin-left: 0px;
	padding-top: 100px;
	padding-right: 0px;
	padding-bottom: 0px;
	padding-left: 0px;
}
#header li {
	display: inline;
	list-style-type: none;
	padding-top: 0px;
	padding-right: 5px;
	padding-bottom: 0px;
	padding-left: 10px;
	margin: 0px;
	border-left-width: 1px;
	border-left-style: solid;
	border-left-color: #FF0000;
}
#header #right {
	border-right-width: 1px;
	border-right-style: solid;
	border-right-color: #FF0000;
	margin: 0px;
	padding-top: 0px;
	padding-right: 5px;
	padding-bottom: 0px;
	padding-left: 10px;
}
#header a {
	text-decoration: none;
	color: #FFFFFF;
}





#masite {
	padding: 0px;
	height: 1000px;
	width: 800px;
	margin-top: 10px;
	margin-right: 0px;
	margin-bottom: 20px;
	margin-left: 0px;
	background-repeat: repeat-y;
	background-position: left top;
	background-image: url(img/debt_back.gif);
}




#lmenu {
	margin: 0px;
	padding: 0px;
	float: left;
	height: 600px;
	width: 200px;
}
#lmenu ul {
	width: 200px;
	list-style-type: none;
	text-align: left;
	background-color: #E8E8A3;
}
#cm2 p {
	text-align: center;
}

#lmenu a {
	text-decoration: none;
	color: #FFFFFF;
}

#lmenu li {
	width: 178px;
	padding-top: 4px;
	padding-right: 0px;
	padding-bottom: 0px;
	padding-left: 35px;
	background-image: url(img/debt_menu.gif);
	background-repeat: no-repeat;
	background-position: left center;
	margin-top: 2px;
	margin-right: 0px;
	margin-bottom: 2px;
	margin-left: 0px;
	height: 21px;
}

*html #lmenu li {
	width: 200px;
	padding-left: 30px;
	height: 25px;
	padding-top: 4px;
}




#center {
	margin: 0px;
	padding: 0px;
	float: left;
	height: 1000px;
	width: 400px;
}
#center p {
	margin: 0px;
	height: auto;
	width: 360px;
	padding-top: 5px;
	padding-right: 20px;
	padding-bottom: 5px;
	padding-left: 20px;
	text-align: left;
}
*html #center p {
	width: 400px;
	padding-right: 20px;
	padding-left: 20px;
}


#rmenu {
	margin: 0px;
	padding: 0px;
	float: left;
	height: 600px;
	width: 197px;
}

#rmenu p {
	padding: 0px;
	height: 600px;
	width: 160px;
	margin-top: 0px;
	margin-right: auto;
	margin-bottom: 0px;
	margin-left: auto;
}
#block {
	margin: 0px;
	padding: 0px;
	height: 1000px;
	width: 600px;
	float: right;
}






#fmenu {
	margin: 0px;
	padding: 0px;
	clear: both;
	width: 800px;
	background-color: #000066;
	height: auto;
}
#fmenu ul {
	margin: 0px;
	padding: 0px;
	width: 800px;
	list-style-type: none;
	height: 70px;
	background-color: #000066;
}


#fmenu li {
	display: inline;
	width: 140px;
	float: left;
	text-align: left;
	padding-left: 20px;
	padding-top: 10px;
}

*html #fmenu li {
	width: 160px;
	padding-left: 20px;
}
#fmenu a {
	text-decoration: none;
	color: #FFFFFF;
}








#copyright {
	margin: 0px;
	height: 30px;
	width: 800px;
	background-color: #000066;
	clear: both;
	padding-top: 10px;
	padding-right: 0px;
	padding-bottom: 0px;
	padding-left: 0px;
	color: #FFFFFF;
}


#copyright p {
	text-align: right;
	padding: 0px;
	margin-top: 0px;
	margin-right: 10px;
	margin-bottom: 0px;
	margin-left: 0px;
}




#cm1 {
	padding: 0px;
	height: 22px;
	width: 800px;
	background-color: #000066;
	margin-top: 10px;
	margin-right: 0px;
	margin-bottom: 0px;
	margin-left: 0px;
}
#cm1 p {
	height: 15px;
	width: 728px;
	margin-top: 0px;
	margin-right: auto;
	margin-bottom: 0px;
	margin-left: auto;
	padding-top: 4px;
	padding-right: 0px;
	padding-bottom: 0px;
	padding-left: 0px;
}

#cm2 {
	padding: 0px;
	height: 60px;
	width: 400px;
	margin-top: 10px;
	margin-right: 0px;
	margin-bottom: 0px;
	margin-left: 0px;
}




#debt_link {
	padding: 0px;
	width: 540px;
	margin-top: 20px;
	margin-right: auto;
	margin-bottom: 20px;
	margin-left: auto;
	height: 300px;
}
#debt_link li {
	float: left;
	width: 160px;
	display: inline;
	margin-top: 15px;
	margin-right: 0px;
	margin-bottom: 0px;
	margin-left: 0px;
	text-align: left;
	padding-top: 0px;
	padding-right: 0px;
	padding-bottom: 0px;
	padding-left: 20px;
}
*html #debt_link li {
	width: 180px;
	padding-left: 20px;
}
#debt_sitemap {
	padding: 0px;
	width: 540px;
	margin-top: 20px;
	margin-right: auto;
	margin-bottom: 20px;
	margin-left: auto;
	height: 300px;
}

#debt_sitemap li {
	float: left;
	width: 160px;
	display: inline;
	margin-top: 15px;
	margin-right: 0px;
	margin-bottom: 0px;
	margin-left: 0px;
	text-align: left;
	padding-top: 0px;
	padding-right: 0px;
	padding-bottom: 0px;
	padding-left: 20px;
}
*html #debt_sitemap li {
	width: 180px;
	padding-left: 20px;
}