body {
SCROLLBAR-FACE-COLOR: ffffff;
SCROLLBAR-HIGHLIGHT-COLOR: FFFFFF;
SCROLLBAR-SHADOW-COLOR: 000000;
SCROLLBAR-3DLIGHT-COLOR: 000000;
SCROLLBAR-ARROW-COLOR: 000000;
SCROLLBAR-TRACK-COLOR: ffffff;
SCROLLBAR-DARKSHADOW-COLOR: FFFFFF;
}

body{color: #666666;
     background-color: ;
     background-image: url("tip.gif");
     background-repeat: repeat;
     background-position: left top ;
     margin: 0px;
    }

td.fonta{color: #FFFFFF;
     font-family:Arial,sans-serif,MS UI Gothic;
     font-size:11px;
     font-weight:700;
     line-height:130%
    ;}

td.fontb{color: #000000;
     font-family:Arial,sans-serif,MS UI Gothic;
     font-size:11px;
     font-weight:700;
     line-height:130%
    ;}

td.fontc{color: #FFFFFF;
     font-family:Arial,sans-serif,MS UI Gothic;
     font-size:13px;
     font-weight:700;
     line-height:130%
    ;}

td.fontd{color: #000000;
     font-family:Arial,sans-serif,MS UI Gothic;
     font-size:13px;
     font-weight:700;
     line-height:130%
    ;}

td.fonte{color: #666666;
     font-family:Arial,sans-serif,MS UI Gothic;
     font-size:14px;
     font-weight:500;
     line-height:130%
    ;}

td.fontf{color: #666666;
     font-family:Arial,sans-serif,MS UI Gothic;
     font-size:12px;
     font-weight:500;
     line-height:130%
    ;}

table.bgjapan{color: #666666;
     background-color: ;
     background-image: url("image_japan.gif");
     background-repeat: no-repeat;
     background-position: left top ;
     margin: 0px;
    }

td.bg1{background-image: url("back_left.gif");
     background-repeat: no-repeat;
     background-position: left top ;
     margin: 0px 0px;
     line-height:40%
    }

td.bg2{background-image: url("back_center.gif");
     background-repeat: no-repeat;
     background-position: left top ;
     margin: 0px 0px
    }

td.bg3{background-image: url("back_right1.jpg");
     background-repeat: no-repeat;
     background-position: left top ;
     margin: 0px 0px
    }


td.fontg{color: #FF0000;
     font-family:Arial,sans-serif,MS UI Gothic;
     font-size:13px;
     font-weight:700;
     line-height:110%;
     border-bottom-width:1px;
     border-top-width:0px;
     border-left-width:0px;
     border-right-width:0px;
     border-style:dotted;
     border-color:#999999;
    ;}



table.waku{
     border-width:1px;
     border-style:dotted;
     border-color:#999999;
    ;}

td.fonth{color: #333333;
     font-family:Arial,MS UI Gothic,"Comic Sans ms",sans-serif;
     font-size:13px;
     font-weight:700;
     line-height:130%;
     border-bottom-width:1px;
     border-top-width:0px;
     border-left-width:0px;
     border-right-width:0px;
     border-style:dotted;
     border-color:#999999;
    ;}



td.fonthm{color: #666666;
     font-family:Arial,sans-serif,MS UI Gothic;
     font-size:12px;
     font-weight:500;
     line-height:130%;
     border-bottom-width:1px;
     border-top-width:0px;
     border-left-width:1px;
     border-right-width:0px;
     border-left-style:solid;
     border-bottom-style:dotted;
     border-color:#999999;
    ;}


td.fontgx{color: #FF0000;
     font-family:Arial,sans-serif,MS UI Gothic;
     font-size:13px;
     font-weight:700;
     line-height:110%;
     border-bottom-width:1px;
     border-top-width:1px;
     border-left-width:0px;
     border-right-width:0px;
     border-style:dotted;
     border-color:#999999;
    ;}


td.fonthx{color: #666666;
     font-family:Arial,sans-serif,MS UI Gothic;
     font-size:13px;
     font-weight:500;
     line-height:150%;
     border-bottom-width:1px;
     border-top-width:1px;
     border-left-width:0px;
     border-right-width:0px;
     border-style:dotted;
     border-color:#999999;
    ;}

td.fontfx{color: #666666;
     font-family:Arial,sans-serif,MS UI Gothic;
     font-size:12px;
     font-weight:500;
     line-height:130%;
     border-bottom-width:0px;
     border-top-width:0px;
     border-left-width:0px;
     border-right-width:1px;
     border-style:dotted;
     border-color:#999999;
    ;}


td.fontfz{color: #666666;
     font-family:Arial,sans-serif,MS UI Gothic;
     font-size:14px;
     font-weight:500;
     line-height:120%;
     border-bottom-width:1px;
     border-top-width:0px;
     border-left-width:0px;
     border-right-width:1px;
     border-style:dotted;
     border-color:#999999;
    ;}


td.fonty{color: #666666;
     font-family:Arial,MS UI Gothic,"Comic Sans ms",sans-serif;
     font-size:14px;
     font-weight:500;
     line-height:120%;
     border-bottom-width:1px;
     border-top-width:0px;
     border-left-width:0px;
     border-right-width:0px;
     border-style:dotted;
     border-color:#999999;
    ;}


span.fontfb{color: #FFFFFF;
     font-family:Arial,sans-serif,MS UI Gothic;
     font-size:19px;
     font-weight:500;
     line-height:110%
    ;}


/* link STYLE */
a:link       { color: #333333; text-decoration: underline ;}
a:visited    { color: #000000; text-decoration: underline ;}
a:active     { color: #dc5c5c ;}
a:hover      { position: relative; left:  1px; top:  1px;}


H1{position:absolute;top:253;left:0;width:100%;height:150;font-family:MS UI Gothic,times new roman,sans-serif;color:#FFFFFF;font-size:16px;line-height:110%;background-image:url("background_middle.jpg");background-repeat:no-repeat;background-position: center top}
H2{position:absolute;top:315;left:0;width:100%;font-size:15px;color:#DCDCDC;font-family:MS UI Gothic,times new roman,sans-serif;}
div.header{position:absolute;top:0;left:0;width:100%}

div.white{position:absolute;top:0;left:0;width:100%}

div.header{position:absolute;top:0;left:0;width:100%}

div.contents{position:absolute;top:75;left:0;width:100%}

div.contents_bottom{position:absolute;top:800;left:0;width:100%}

div.sample{position:absolute;top:0;left:0;width:100%;background-image:url("header_tip.gif");background-repeat:repeat-x;background-position: left top}