#width {
	width:990px;
}
.adspecial_type1 h1, .adspecial_type1 h2, .adspecial_type1 h3, .adspecial_type1 h4, .adspecial_type1 h5, .adspecial_type1 h6 {
	display:block;
}
.adspecial_type1 {
	margin:20px auto;
	text-align: center;
	width: 970px;
}
.adspecial_type1 .frame_header{
	margin-bottom: 10px;
	text-align: left;
}
.adspecial_type1 .frame_col_left_container {
	width: 970px;
	float: left;
	position:relative;
	background: #fafafa;
	right: 320px;
	text-align: left;
}
.adspecial_type1 .frame_col_right_container {
	overflow:hidden;
	width: 970px;
	float: left;
	position:relative;
	background: #ccc;
}
.adspecial_type1 .frame_col_left {
	float:left;
	width:650px;
	position:relative;
	left: 320px;
}
.adspecial_type1 .frame_col_left_inner {
	padding: 0 10px 0 0;
}
.adspecial_type1 .frame_col_right {
	float:left;
	width:320px;
	position:relative;
	left: 320px;
}
.adspecial_type1 .frame_col_right_inner {
	padding: 0 10px;
        width: 300px;
}
* html .adspecial_type1 .frame_col_right_inner{
	width: 300px;
}
* html .adspecial_type1 .frame_col_left {
	overflow: hidden;
}
* html .adspecial_type1 .frame_col_right{
	overflow: hidden;
}


/* 2011/02リニューアル対応-------------------------------------------------------------------------------- */

.adspecial_type1{
margin-top: 0;
padding-top: 20px;
}

#block_story {
margin-left: 10px;
}

.style_block1{
margin-left: 10px;
}

p.more{
margin-top: 0px;
}

.style_indexlist1 li{
font-weight: normal;
list-style-image: none;
line-height: 1.3;
background-position:  4px 7px;
}
.style_indexlist1 li a{
line-height: 1.5;
}

.style_indexlist1 li.stronger a {
font-weight: bold;
}

.style_indexlist1 li.largersize{
font-size: 14px;
}

.style_indexlist1 li a img {
border: 1px solid #666666;
float: left;
margin: 0 5px 5px 0;
}

h4.ttl_backnumber {
background: url('/media/z/2011/bg_h2_underline.gif') repeat-x 0 bottom;
color: #961515;
font-size: 16px;
font-weight: bold;
line-height: 1.2;
margin-bottom: 10px;
padding-bottom: 7px;
}

.backnumber p.summary{
overflow: hidden;
_zoom: 1;
}


/*#ff0000*/

/* フレーム設定-------------------------------------------------------------------------------- */
#adspecial_ms_kpmg_201805{
margin-left: -5px;
padding: 0;
}
#adspecial_ms_kpmg_201805.adspecial_type1 .frame_col_left_container {
	background: #ffffff;
}
#adspecial_ms_kpmg_201805.adspecial_type1 .frame_col_right_container {
	background: #ffffff;
}


/* Headline設定-------------------------------------------------------------------------------- */

#adspecial_ms_kpmg_201805.adspecial_type1 h1.adspecial {
	background:#FFFFFF no-repeat scroll 50% 0;
	height:200px;
	margin:0;
	text-indent:-99999px;
}
#adspecial_ms_kpmg_201805.adspecial_type1 h2.adspecial {
padding: 10px;
color: #fff;
background-color: #00338C;
border-top: 3px solid #999;
position: relative;
}

#adspecial_ms_kpmg_201805.adspecial_type1 h2.adspecial::before {
    content: "";
    position: absolute;
    top: -3px;
    left: 0;
    display: block;
    width: 150px;
    height: 3px;
    background-color: #7362c0;
}

#adspecial_ms_kpmg_201805.adspecial_type1 h3.adspecial {
	color:#000;
	margin: 20px 0 20px;
	background:url(/extra/ms_kpmg_201805/media/left_h3.gif) no-repeat 0 0;
	padding:5px 10px 5px 20px;
	font-size:16px;
	height:auto;
	zoom:1;
}
#adspecial_ms_kpmg_201805.adspecial_type1 h4.adspecial {
	color:#000;
	margin: 20px 0 10px;
	background:url(/extra/ms_kpmg_201805/media/left_foot_h4.gif) no-repeat 0 0;
	padding:5px 10px 5px 20px;
	font-size:14px;
	height:auto;
	zoom:1;
	border:none;
	line-height:1.6em;
}
#adspecial_ms_kpmg_201805.adspecial_type1 h5.adspecial {
	padding:3px 5px;
	font-size:12px;
	color:#483698;
	font-weight:bold;
	height:auto;
	margin-bottom:10px;
	zoom:1;
	text-shadow:none;
        border-top: 3px solid #999;
        position: relative;
        background-color: #efefef;
}
#adspecial_ms_kpmg_201805.adspecial_type1 h5.adspecial::before {
    content: "";
    position: absolute;
    top: -3px;
    left: 0;
    display: block;
    width: 100px;
    height: 3px;
    background-color: #7362c0;
}



/* 左本文Additional CSS設定-------------------------------------------------------------------------------- */

#adspecial_ms_kpmg_201805.adspecial_type1 .frame_col_left #block_story p {
	line-height:1.8em;
}

#adspecial_ms_kpmg_201805.adspecial_type1 .frame_col_left #block_story p{
	margin:1em 10px;
	font-size:16px;
}

#adspecial_ms_kpmg_201805.adspecial_type1 .article_leaf_paging_word {
	font-size:12px;
	margin:20px 0px 30px 0;
	text-align:right;
}

#adspecial_ms_kpmg_201805.adspecial_type1 .frame_col_left #block_story.article_body {
	margin-top:0;
}




/* 左側WP誘導CSS設定--------------------------------------------------------------------------------*/

#adspecial_ms_kpmg_201805.adspecial_type1 .block_wp {
	margin-bottom:20px;
}
#adspecial_ms_kpmg_201805.adspecial_type1 .bottomwp {
	border-bottom:1px dotted #999999;
	margin-bottom:10px;
	margin-left:25px;
	margin-right:25px;
	padding-bottom:10px;
}
#adspecial_ms_kpmg_201805.adspecial_type1 .bottomwp.last {
	border:medium none;
}
#adspecial_ms_kpmg_201805.adspecial_type1 .bottomwp a:hover img{
	filter: alpha(opacity=70);
	-moz-opacity:0.7;
	opacity:0.7;
}
#adspecial_ms_kpmg_201805.adspecial_type1 .bottomwp a:hover{
	text-decoration:none;
}
#adspecial_ms_kpmg_201805.adspecial_type1 .bottomwp a:hover h4{
	text-decoration:underline;
}
#adspecial_ms_kpmg_201805.adspecial_type1 .bottomwp h4{
	border:none;
	font-size:12px;
	font-weight:normal;
	margin-top:2px;
}



/* 左側バックナンバーCSS設定--------------------------------------------------------------------------------*/
#adspecial_ms_kpmg_201805.adspecial_type1 .block_backnumber {
	margin-bottom:20px;
	margin-left: 10px;
}
#adspecial_ms_kpmg_201805.adspecial_type1 .block_backnumber .backnumber {
	margin-bottom:10px;
}
#adspecial_ms_kpmg_201805.adspecial_type1 .block_backnumber .backnumber a img {
	margin:0 10px 10px 10px;
	float:left;
	vertical-align:top;
	border:1px solid #999;
}
#adspecial_ms_kpmg_201805.adspecial_type1 .block_backnumber .backnumber a:hover img {
	filter: alpha(opacity=70);
	-moz-opacity:0.7;
	opacity:0.7;
}
#adspecial_ms_kpmg_201805.adspecial_type1 .block_backnumber .backnumber a h5.title {
	border-bottom:none;
	font-size:14px;
	display:inline;
}
#adspecial_ms_kpmg_201805.adspecial_type1 .block_backnumber .backnumber p {
	margin-top:3px;
}
#adspecial_ms_kpmg_201805.adspecial_type1 .block_backnumber .backnumber a:hover h5.title {
	text-decoration:underline;
}
#adspecial_ms_kpmg_201805.adspecial_type1 .block_backnumber .backnumber .property {
	color:#666666;
	font-size:10px;
}
#adspecial_ms_kpmg_201805.adspecial_type1 .block_backnumber .backnumber .property a{
	margin-left:5px;
}




/* 左側バナー枠CSS設定*/
#adspecial_ms_kpmg_201805.adspecial_type1 .block_banner {
	margin-bottom:20px;
	margin-left: 10px;
}
#adspecial_ms_kpmg_201805.adspecial_type1 .block_banner .banner img{
	margin:0 auto 10px;
	display:block;
}
#adspecial_ms_kpmg_201805.adspecial_type1 .block_banner .banner a:hover img{
	filter: alpha(opacity=70);
	-moz-opacity:0.7;
	opacity:0.7;
}


/* フッタースポンサー枠CSS設定--------------------------------------------------------------------------------*/
#adspecial_ms_kpmg_201805.adspecial_type1 .block_sponsored{
	clear: both;
	border:1px solid #ccc;
	padding:5px 10px;
}






/* 右側PageLink CSS設定-------------------------------------------------------------------------------- */

#adspecial_ms_kpmg_201805.adspecial_type1 .block_right_plink{
	margin-bottom:20px;
}
#adspecial_ms_kpmg_201805.adspecial_type1 .block_right_plink ul li {
	width: 300px;
	padding-bottom:0px;
	height:70px;
	margin-bottom: 5px;
}
#adspecial_ms_kpmg_201805.adspecial_type1 .block_right_plink ul li a {
	display:block;
	height:70px;
	margin-bottom:5px;
	overflow:hidden;
	text-indent:-9999px;
	width:300px;
	background-repeat: no-repeat;
}

#adspecial_ms_kpmg_201805.adspecial_type1 .block_right_plink ul li.plink1 a{
	background-position: 0 0;
}
#adspecial_ms_kpmg_201805.adspecial_type1 .block_right_plink ul li.plink1 a:hover,
#adspecial_ms_kpmg_201805.adspecial_type1 .block_right_plink ul#on1 li.plink1 a {
	background-position: -300px 0;
}

#adspecial_ms_kpmg_201805.adspecial_type1 .block_right_plink ul li.plink2 a{
	background-position: 0 -70px;
}
#adspecial_ms_kpmg_201805.adspecial_type1 .block_right_plink ul li.plink2 a:hover,
#adspecial_ms_kpmg_201805.adspecial_type1 .block_right_plink ul#on2 li.plink2 a {
	background-position: -300px -70px;
}


#adspecial_ms_kpmg_201805.adspecial_type1 .block_right_plink ul li.plink3 a{
	background-position: 0 -140px;
}
#adspecial_ms_kpmg_201805.adspecial_type1 .block_right_plink ul li.plink3 a:hover,
#adspecial_ms_kpmg_201805.adspecial_type1 .block_right_plink ul#on3 li.plink3 a {
	background-position: -300px -140px;
}


#adspecial_ms_kpmg_201805.adspecial_type1 .block_right_plink ul li.plink4 a{
	background-position: 0 -210px;
}
#adspecial_ms_kpmg_201805.adspecial_type1 .block_right_plink ul li.plink4 a:hover,
#adspecial_ms_kpmg_201805.adspecial_type1 .block_right_plink ul#on4 li.plink4 a {
	background-position: -300px -210px;
}

#adspecial_ms_kpmg_201805.adspecial_type1 .block_right_plink ul li.plink5 a{
	background-position: 0 -280px;
}
#adspecial_ms_kpmg_201805.adspecial_type1 .block_right_plink ul li.plink5 a:hover,
#adspecial_ms_kpmg_201805.adspecial_type1 .block_right_plink ul#on5 li.plink5 a {
	background-position: -300px -280px;
}




/* 右側バックナンバーCSS設定--------------------------------------------------------------------------------*/

/*リストマーク付きバージョン*/

#adspecial_ms_kpmg_201805.adspecial_type1 .block_right_backnumber {
	margin-bottom:20px;
}
#adspecial_ms_kpmg_201805.adspecial_type1 .block_right_backnumber ul{
	margin-top:10px;
	margin-bottom:20px;
}

#adspecial_ms_kpmg_201805.adspecial_type1 .block_right_backnumber ul  li{
	background:url(/extra/ms_kpmg_201805/media/right_list_backnumber.gif) no-repeat 2px 4px;
	padding-left:16px;
	margin-bottom:7px;
	line-height:1.2em;
	font-size: 12px;
}


/*画像付きバージョン*/

#adspecial_ms_kpmg_201805.adspecial_type1 .block_right_backnumber {
	margin-bottom:20px;
}
#adspecial_ms_kpmg_201805.adspecial_type1 .block_right_backnumber .backnumber {
	margin-bottom:10px;
}
#adspecial_ms_kpmg_201805.adspecial_type1 .block_right_backnumber .backnumber a img {
	margin:0 10px 10px 5px;
	float:left;
	vertical-align:top;
	border:1px solid #999;
}
#adspecial_ms_kpmg_201805.adspecial_type1 .block_right_backnumber .backnumber a:hover img {
	filter: alpha(opacity=70);
	-moz-opacity:0.7;
	opacity:0.7;
}
#adspecial_ms_kpmg_201805.adspecial_type1 .block_right_backnumber .backnumber a h6.title {
	border-bottom:none;
	font-size:12px;
	display:inline;
}
#adspecial_ms_kpmg_201805.adspecial_type1 .block_right_backnumber .backnumber p {
	margin-top:3px;
	font-size:12px;
}
#adspecial_ms_kpmg_201805.adspecial_type1 .block_right_backnumber .backnumber a:hover h6.title {
	text-decoration:underline;
}
#adspecial_ms_kpmg_201805.adspecial_type1 .block_right_backnumber .backnumber .property {
	color:#666666;
	font-size:10px;
}
#adspecial_ms_kpmg_201805.adspecial_type1 .block_right_backnumber .backnumber .property a{
	margin-left:5px;
}





/* 右側インフォメーションCSS設定--------------------------------------------------------------------------------*/
#adspecial_ms_kpmg_201805.adspecial_type1 .block_right_info{
	margin-bottom:20px;
}
#adspecial_ms_kpmg_201805.adspecial_type1 .block_right_wp .info{
	margin-bottom:20px;
}
#adspecial_ms_kpmg_201805.adspecial_type1 .block_right_wp .info a img{
	margin:0 auto 5px auto;
	display:block;
}
#adspecial_ms_kpmg_201805.adspecial_type1 .block_right_wp .info a:hover img{
	filter: alpha(opacity=70);
	-moz-opacity:0.7;
	opacity:0.7;
}
#adspecial_ms_kpmg_201805.adspecial_type1 .block_right_wp .info a .txt{
	font-size:12px;
	margin-bottom:5px;
	display:block;
}
#adspecial_ms_kpmg_201805.adspecial_type1 .block_right_wp .info a:hover .txt{
	text-decoration:underline;
}
#adspecial_ms_kpmg_201805.adspecial_type1 .block_right_wp .info p{
	font-size:12px;
}

#adspecial_ms_kpmg_201805.adspecial_type1 .block_right_wp dl {
margin-bottom: 15px;
padding-bottom: 15px;
border-bottom: 1px dotted #ccc;
}
#adspecial_ms_kpmg_201805.adspecial_type1 .block_right_wp dt {
padding: 5px;
margin-bottom: 10px;
background-color: #f5f5f5;
font-size: 14px;
font-weight: bold;
}

/* 右側ホワイトペーパーCSS設定--------------------------------------------------------------------------------*/
#adspecial_ms_kpmg_201805.adspecial_type1 .block_right_wp {
	margin-bottom:20px;
}
#adspecial_ms_kpmg_201805.adspecial_type1 .block_right_wp .wp {
	margin-bottom:10px;
}
#adspecial_ms_kpmg_201805.adspecial_type1 .block_right_wp .wp a img {
	margin:0 10px 10px 5px;
	float:left;
	vertical-align:top;
	border:1px solid #999;
}
#adspecial_ms_kpmg_201805.adspecial_type1 .block_right_wp .wp a:hover img {
	filter: alpha(opacity=70);
	-moz-opacity:0.7;
	opacity:0.7;
}
* html #adspecial_ms_kpmg_201805.adspecial_type1 .block_right_wp .wp a:hover img {
	filter: alpha(opacity=70);
	-moz-opacity:0.7;
	opacity:0.7;
}
#adspecial_ms_kpmg_201805.adspecial_type1 .block_right_wp .wp a h6.title {
	border-bottom:none;
	font-size:12px;
	display:inline;
}
#adspecial_ms_kpmg_201805.adspecial_type1 .block_right_wp .wp p {
	margin-top:3px;
	font-size: 12px;
}
#adspecial_ms_kpmg_201805.adspecial_type1 .block_right_wp .wp a:hover h6.title {
	text-decoration:underline;
}
#adspecial_ms_kpmg_201805.adspecial_type1 .block_right_wp .wp .property {
	color:#666666;
	font-size:10px;
}
#adspecial_ms_kpmg_201805.adspecial_type1 .block_right_wp .wp .property a{
	margin-left:5px;
}



/* 右側関連記事CSS設定--------------------------------------------------------------------------------*/
#adspecial_ms_kpmg_201805.adspecial_type1 .block_right_related ul {
	margin-top:10px;
	margin-bottom:20px;
}

#adspecial_ms_kpmg_201805.adspecial_type1 .block_right_related ul li{
	background:url(/extra/ms_kpmg_201805/media/right_list_related.gif) no-repeat 2px 4px;
	padding-left:16px;
	margin-bottom:7px;
	line-height:1.2em;
	font-size: 12px;
}

/* フッター責任表示--------------------------------------------------------------------------------*/
#adspecial_ms_kpmg_201805.adspecial_type1 .block_sponsored address{
	font-weight: normal;
	font-style: normal;
}

/* フォトグリッド --------------------------------------------------------------------------*/
#adspecial_ms_kpmg_201805.adspecial_type1 .article_body div.photo_grid {margin-bottom: 1em;}
#adspecial_ms_kpmg_201805.adspecial_type1 .article_body .right {
	margin-left: 1em;
	float: right;
}
#adspecial_ms_kpmg_201805.adspecial_type1 .article_body .left {
	margin-left: 1em;
	float: left;
}
#adspecial_ms_kpmg_201805.adspecial_type1 .article_body .center table{
	margin: 0 auto;
}
#adspecial_ms_kpmg_201805.adspecial_type1 .article_body .photo_grid table {border-collapse: collapse;}
#adspecial_ms_kpmg_201805.adspecial_type1 .article_body .photo_grid td {
	margin: 0;
	padding: 0;
	vertical-align: top;
}

#adspecial_ms_kpmg_201805.adspecial_type1 .article_body .photo {
	padding: 10px;
	background: #FFF none repeat scroll 0%;
	border: 1px solid #CCC;
	margin-right: 15px;
}
#adspecial_ms_kpmg_201805.adspecial_type1 .article_body .photo .caption {
	width: 150px;
	margin-top: 10px;
	font-size: 12px;
	line-height: 120%;
}
#adspecial_ms_kpmg_201805.adspecial_type1 .article_body .photo .border {border: 1px solid #CCC;}
#adspecial_ms_kpmg_201805.adspecial_type1 .article_body .photo .image {position: relative;}
#adspecial_ms_kpmg_201805.adspecial_type1 .article_body .photo img.main {margin: 10px;}
#adspecial_ms_kpmg_201805.adspecial_type1 .article_body ul {
	margin: 10px 0 0;
	padding: 0 0 0 10px;
}
#adspecial_ms_kpmg_201805.adspecial_type1 .article_body .photo .glass {
	z-index: 2;
	position: absolute;
	right: 0;
	bottom: 0;
}

p.lead {
position: relative;
margin: 0 0 30px !important;
padding: 30px;
border-top: 3px solid #999;
background-color: #efefef;

}
p.lead::before {
content: "";
position: absolute;
top: -3px;
left: 0;
display: block;
width: 150px;
height: 3px;
background-color: #7362c0;
}