<style>
	.offset02 div,.offset02 p	{margin:10px;padding:10px;}
	.offset02 div	{border:dotted 1px red;}
	.offset02 p	{border:dotted 1px blue;}
</style>
<script>
	$(function(){
		$('.offset02 div').offset({left: 100});
	});
</script>
<div class="offset02">
	<div>要素1</div>
	<p>要素2</p>
</div>