/* common tag   ===================================================== */
*{
	margin:0;
	padding:0;
	border:0;
	line-height:1.5em;
}

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

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

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


html,body {
	background:url(all-tag/body-bg.gif) repeat-x top center #fc3;

	font-family:"ＭＳ Ｐゴシック", MS PGothic,  Osaka, "ヒラギノ角ゴ Pro W3", sans-serif;
	color: #069;
	font-size:small;
	font-weight:normal;
	font-style:normal;
}

ul,li{
	list-style:none;
}

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

a,a:link,a:visited {
	color:#f60;
	text-decoration:underline;
}
a:hover,a:active {
	color:#fa0;
	text-decoration:underline;
}

em{
	font-weight:bold;
	font-style:normal;
	color:#090;
}

br{
	line-height:1em;
}