/*要素のフォントサイズやマージン・パディングをリセット*/
html, body, div, span, object, iframe,
h1, h2, h3, h4, h5, h6, p, pre,
img, small, strong, sub, sup, var,
dl, dt, dd, ol, ul, li,
table, caption, tbody, tfoot, thead, tr, th, td,
audio, video {
    margin:0;
    padding:0;
    border:0;
    outline:0;
    font-size:100%;
    vertical-align:baseline;
    background:transparent;
}

body {
    line-height:140%;
}

a {
    margin:0;
    padding:0;
    font-size:100%;
    vertical-align:baseline;
    background:transparent;
}

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

hr {
    display:block;
    height:1px;
    border:0;  
    border-top:1px solid #cccccc;
    margin:0.5em 0;
    padding:0;
}

input, select {
    vertical-align:middle;
}