/* common tag   ===================================================== */
*{
	margin:0;
	padding:0;
	border:0;
	line-height:1em;
	font-size:small;
	font-weight:normal;
	font-style:normal;
}

div,ul{
    min-height:1%;
}

div:after,ul:after{/*for modern browser*/
    content:".";
    display: block;
    height:0px;
    clear:both;
    visibility:hidden;
}

* html div,* html ul{
    /*\*/height:1%;/*for WinIE*/
}

html,body {
	font-family:"ＭＳ Ｐゴシック", MS PGothic,  Osaka, "ヒラギノ角ゴ Pro W3", sans-serif;
	color: #ccc;
	background:#f5f5f5;
}

ul,li	{
	list-style:none;
}

hr{
	margin:0;
	width:0px;
	height:0px;
	clear:both;
	_position:absolute;  /* win IE*/ 
	_top:-999px;  /* win IE*/ 
}


a {
	color: #ccc;
	text-decoration:none;
}
a:link {
	color: #ccc;
	text-decoration:none;
}
a:visited {
	color: #ccc;
	text-decoration:none;
}
a:hover {
	color: #66cccc;
	text-decoration:none;
}
a:active {
	color: #ccc;
	text-decoration:none;
}

em{
	font-weight:bold;
}

table th{
	vertical-align:top;
}

/* css hack	 ================================================================ */
/* for mac ie 5 */
/*\*//*/
hr{
	display:inline-table;
	clear:both;
	visibility:hidden;
}
/**/