body {
	color: #000;
	background: #fff;
	margin: 0px;
	padding: 0px;
	text-aling: center;
}

/* layout */
/* for statement pages */
#statement {
	width: 700px;
	padding: 10px 10px 0px 10px;
	margin: 10px 10px 0px 10px;
	border: none;
	line-hight: 2.0;
}

#statement table{
	width: 650px;
	table-layout: fixed;
}

#statement caption{
	caption-side: top;
	font-size: large;
	font-weight: bold;
	color: #c00;
}

#box {
	width: 680px;
	padding: 10px 10px 10px 10px;
	margin: 10px 10px 0px 10px;
	border: solid 1px #ccc;
	font-family: times new roman;
	font-size: 12pt;
	text-align: justify;
}	


/* link */
.link {

}

.link div {
	float:right;
	height: 15;
	padding:3px 10px;
	border-right:dotted 1px #ccc;
}

.link div.link01 {
	border-left:dotted 1px #ccc;
}

a {
	vertical-align: middle;
	text-decoration:  none;
	font-size: 16px;
	color: #009;
}


/* letter set */
/* title */
h1 {
	font-size: 200%;
/*	font-family: fantasy; */
}
h5 {
	font-size: 13px;
	font-family: sans-serif;
	font-weight: 700;
	color: #ccc;
	vertical-align: middle;
	text-indent: 1em;
}