html, body, div, h1, h2, h3, h4, h5, h6, 
p, blockquote, pre, address, ul, ol, li, dl, dt, dd, 
table, th, td, form, fieldset, input {
	margin: 0;
	padding: 0;
}
html, body {
	height: 100%;
	background: #fff;
}

hr {
	display: none;
}

/*
font size for % (13px base)
px  % 
10 	77
11 	85
12 	93
13 	100
14 	108
15 	116
16 	123
17 	131
18 	138
19 	146
20 	154
21 	161
22 	167
23 	174
24 	182
25 	189
26 	197
*/

/*
font size for % (12px base)
px  % 
10 	83%
12 	100%
14 	116%
*/

body {
	font-family: "‚l‚r ‚oƒSƒVƒbƒN", MS PGothic, Osaka, "ƒqƒ‰ƒMƒmŠpƒS Pro W3", Hiragino Kaku Gothic Pro, sans-serif;
	font-size: 12px;
	color: #000;
	_font-size: x-small; 
}
strong {
	font-weight: bold;
}
/* link */

a, a:link, a:visited {
	color: #B61A34;
	text-decoration: none;
}


a:hover, a:active, a:focus {
	color: #B61A34;
	text-decoration: underline;
	}
	
/* link */


/* heading */

h1,h2,h3,h4,h5,h6 {
	font-weight:normal;
	margin:0;
	padding:0;
	font-size: 100%;
}

/* list */

dl, dt, dd, ul, ol, li, ul li ul {
	margin:0;
	padding:0;
}

ol, ul {
	list-style: none;
}

/* table */

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