BODY{

  margin-top : 0pt;

  margin-left : 0pt;

  margin-right : 0pt;

  margin-bottom : 0pt;

}

FONT{

  font-family : "‚l‚r ‚oƒSƒVƒbƒN",Osaka;

}

P{

  line-height : 16pt;

}

.size8{

  font-size : 8pt;

}

.size10{

  font-size : 10pt;

}

.size11{

  font-size : 11pt;

}

.size12{

  font-size : 12pt;

}

.size16{

  font-size : 16pt;

}

.text10{

  font-size : 10pt;

  line-height : 12pt;

}

.text11{

  font-size : 11pt;

  line-height : 14pt;

}

.text12{

  font-size : 12pt;

  line-height : 14pt;

}

.text16{

  font-size : 16pt;

  line-height : 16pt;

}

A.menu1:link {

  FONT-SIZE: 10pt;

  COLOR: #0066cc;

  TEXT-DECORATION: none

;

}

A.menu1:active {

  FONT-SIZE: 10pt;

  COLOR: #0066cc;

  TEXT-DECORATION: none

;

}

A.menu1:visited {

  FONT-SIZE: 10pt;

  COLOR: #0066cc;

  TEXT-DECORATION: none

;

}

A.menu1:hover {

  FONT-SIZE: 10pt;

  COLOR: #ff0000;

  TEXT-DECORATION: underline

;

}

A.menu2:link {

  COLOR: #000066;

  TEXT-DECORATION: none

;

}

A.menu2:active {

  COLOR: #000066;

  TEXT-DECORATION: none

;

}

A.menu2:visited {

  COLOR: #000066;

  TEXT-DECORATION: none

;

}

A.menu2:hover {

  COLOR: #ff0000;

  TEXT-DECORATION: underline

;

}

A.menu3:link {

  COLOR: #0033cc;

  TEXT-DECORATION: none

;

}

A.menu3:active {

  COLOR: #0033cc;

  TEXT-DECORATION: none

;

}

A.menu3:visited {

  COLOR: #0033cc;

  TEXT-DECORATION: none

;

}

A.menu3:hover {

  COLOR: #000000;

  TEXT-DECORATION: underline

;

}

A{

  color : blue;

  text-decoration : underline;

}

A:LINK{

  color : blue;

  text-decoration : underline;

}

A:VISITED{

  color : blue;

  text-decoration : underline;

}

A:HOVER{

  color : red;

  text-decoration : none;

}