body {
background-color: #ffffff;
margin-left: 0px;
margin-top: 0px;
margin-right: 0px;
margin-bottom: 0px;
color: #4b4b4b;
text-align: center;
background-image:  url(topimage/3000_24.jpg);
background-position: center top;
background-repeat: repeat;
scrollbar-arrow-color: #C9C7C7; 
scrollbar-face-color: #ffffff; 
scrollbar-track-color: #ffffff;
}

a:link { color: #232323; text-decoration:underline;}
a:visited { color: #232323; text-decoration:underline;}
a:hover { color: #FF4200; text-decoration:underline;}
a:active { color: #232323; text-decoration:underline;}

a.y:link { color: #ffffff; text-decoration:underline;}
a.y:visited { color: #ffffff; text-decoration:underline;}
a.y:hover { color: #FF4200; text-decoration:underline;}
a.y:active { color: #ffffff; text-decoration:underline;}

a.x:link { color: #FFF5A3; text-decoration:underline;}
a.x:visited { color: #FFF5A3; text-decoration:underline;}
a.x:hover { color: #FF4200; text-decoration:underline;}
a.x:active { color: #FFF5A3; text-decoration:underline;}

div {
font-size:10pt; 
color : #4b4b4b;
padding: 0px;
margin: 0px;
}

dl{
margin:0px;
padding:0px;
float:left;
}

dt{
margin:0px;
padding:0px;
}

ul {
padding: 0px;
margin: 0px;
}

li {
float:left;
margin: 0px;
list-style-type: none;
}

.c-both { 
clear:both;
}

hr {
padding: 0px;
margin: 0px;
color : #DFDFDF;
width: 606px;
}

#w796 {
display: block;
text-align:center;
margin: auto;
width: 796px;
}

#w790 {
display: block;
text-align:center;
margin: auto;
width: 790px;
}

#a790 {
width:790px;
padding: 0px;
margin:auto;
}

.w139 {
margin: auto;
width: 139px;
}

.w130 {
margin: auto;
width: 130px;
}

.w137 {
margin: auto;
width: 137px;
}

#l {
margin: 0px;
width: 190px;
text-align:left;
float:left;
color : #4b4b4b;
}

#r {
width: 600px;
text-align:left;
float:right;
margin: auto;
}

#office {
width: 600px;
height: 135px;
background-image:  url(topimage/600_135.jpg);
}

.blank {
height: 460px;
}

p {
font-size:10pt;
line-height: 15pt;
color : #4b4b4b;
margin: 0px;
padding-top: 0px;
padding-left: 0px;
padding-right: 0px;
padding-bottom: 0px;
}

.a01 {
font-size:10pt;
line-height: 20pt;
color : #4b4b4b;
letter-spacing: -0.1em;
margin: 0px;
padding-top: 4px;
padding-left: 30px;
padding-right: 0px;
padding-bottom: 0px;
}

.a02 {
font-size:10pt;
line-height: 20pt;
color : #4b4b4b;
margin: 0px;
padding-top: 18px;
padding-left: 30px;
padding-right: 0px;
padding-bottom: 0px;
}

.a03 {
font-size:10pt;
line-height: 15pt;
color : #4b4b4b;
text-align:center;
margin: 0px;
padding-top: 18px;
padding-left: 0px;
padding-right: 0px;
padding-bottom: 2px;
}

#a04 {
font-size:12pt;
line-height: 17pt;
color : #4b4b4b;
text-align:center;
font-weight:bold;
margin: 0px;
padding-top: 0px;
padding-left: 0px;
padding-right: 0px;
padding-bottom: 0px;
}

.a05 {
font-size:10pt;
line-height: 15pt;
color : #4b4b4b;
text-align:center;
margin: 0px;
padding-top: 0px;
padding-left: 0px;
padding-right: 0px;
padding-bottom: 5px;
}

#a06 {
font-size:10pt;
line-height: 15pt;
color : #4b4b4b;
text-align:center;
margin: 0px;
padding-top: 0px;
padding-left: 0px;
padding-right: 0px;
padding-bottom: 5px;
}

#a07 {
font-size:10pt;
line-height: 15pt;
color : #4b4b4b;
margin: 0px;
padding-top: 0px;
padding-left: 10px;
padding-right: 10px;
padding-bottom: 20px;
}

img {
border: none;
}