body {
background-color: #ffffff;
margin-left: 0px;
margin-top: 0px;
margin-right: 0px;
margin-bottom: 0px;
color: #4b4b4b;
background-image:  url(./frame/2400_13.jpg);
background-position: center top;
background-repeat: repeat;
}

a:link { color: #4b4b4b;}
a:visited { color: #4b4b4b;}
a:hover { color: #dc0000;}
a:active { color: #4b4b4bf;}

a.y:link { color: #ffffff;}
a.y:visited { color: #ffffff;}
a.y:hover { color: #dc0000;}
a.y:active { color: #ffffff;}

div {
font-size:10pt; 
color : #4b4b4b;
text-align: center;
padding: 0;
margin: 0px;
}

ul {
padding: 0px;
margin: 0px;
}

li {
float:left;
margin: 0px;
list-style-type: none;
}

#w {
margin: 0px;
width: 838px;
}

#l {
margin: 0px;
width: 130px;
}

#r {
margin: 0px;
width: 708px;
}

#w1 {
display: block;
margin: 0px;
width: 838px;
}

.l1 {
margin: 0px;
width: 167px;
text-align:left;
float:left;
color : #4b4b4b;
line-height:13pt;
}

.r1 {
margin: 0px;
width: 671px;
float:right;
color : #4b4b4b;
line-height:13pt;
}

#m1 {
display: block;
margin: 0px;
width: 320px; 
height: 50px;
}

#m2 {
display: block;
margin: 0px;
width: 84px; 
height: 50px;
}

#m3 {
display: block;
margin: 0px;
width: 82px; 
height: 50px;
}

#m4 {
display: block;
margin: 0px;
width: 72px; 
height: 50px;
}

#m5 {
display: block;
margin: 0px;
width: 113px; 
height: 50px;
}

.menu {
margin: 0px;
width: 167px;
height: 532px;
background-image:  url(./frame/167_532.jpg);
}

.s1 {
display: block;
margin: 0px;
width: 671px; 
}

#s2 {
display: block;
margin: 0px;
width: 400px;
text-align: left;
}

#s3 {
display: block;
margin: 0px;
width: 10px;
text-align: left;
}

#s4 {
display: block;
margin: 0px;
width: 261px;
text-align: left;
}

.c-both { 
clear:both;
}

tr {
font-size:10pt;
line-height: 15pt;
color : #4b4b4b;
vertical-align: top;
padding: 0;
margin: 0px;
}

h1 {
font-size: 10pt;
line-height: 12pt;
font-weight: normal;
color: #4b4b4b;
margin: 0;
}

h2 {
font-size: 10pt;
line-height: 12pt;
font-weight: normal;
margin: 0px;
color : #4b4b4b;
}

h3 {
font-size: 10pt;
line-height: 13pt;
font-weight: normal;
margin: 0px;
color : #ff0000;
font-weight:bold;
width: 620px;
text-align:left;
}

hr {
padding: 0;
margin: 0px;
color : #BFBFBF;
}

p {
font-size:10pt;
line-height: 10pt;
color : #ffffff;
vertical-align: top;
padding: 0;
margin: 0px;
margin-top: 0px;
margin-left: 0px;
margin-right: 0px;
margin-bottom: 3px;
}

.p1 {
font-size:10pt;
line-height: 10pt;
color : #ffffff;
vertical-align: top;
padding: 0;
margin: 0px;
margin-top: 46px;
margin-left: 38px;
margin-right: 0px;
margin-bottom: 3px;
}

.all01 {
font-size:10pt;
line-height: 15pt;
color : #4b4b4b;
vertical-align: top;
padding: 0;
margin: 0px;
margin-top: 0px;
margin-left: 0px;
margin-right: 0px;
margin-bottom: 0px;
}

.all02 {
font-size:12pt;
color : #4b4b4b;
line-height: 15pt;
font-weight:bold;
vertical-align: top;
padding: 0;
margin: 0px;
margin-top: 5px;
margin-left: 0px;
margin-right: 0px;
margin-bottom: 0px;
}

.all03 {
font-size:10pt;
color : #ff0000;
line-height: 15pt;
font-weight:bold;
vertical-align: top;
padding: 0;
margin: 0px;
}

.all04 {
font-size:10pt;
color : #4b4b4b;
line-height: 13.5pt;
text-align: left;
padding: 0px;
margin: 0px;
margin-top: 43px;
margin-left: 28px;
margin-right: 0px;
margin-bottom: 0px;
}

.all05 {
font-size:10pt;
color : #4b4b4b;
line-height: 13.5pt;
text-align: left;
padding: 0px;
margin: 0px;
margin-top: 28px;
margin-left: 28px;
margin-right: 0px;
margin-bottom: 0px;
}

.all06 {
font-size:10pt;
color : #4b4b4b;
line-height: 13pt;
vertical-align: top;
text-align: left;
padding: 0;
margin: 0px;
margin-top: 29px;
margin-left: 28px;
margin-right: 0px;
margin-bottom: 1px;
}

.all07 {
font-size:10pt;
line-height: 13pt;
color : #4b4b4b;
text-align: left;
font-weight:bold;
vertical-align: top;
width: 750px;
padding: 0;
margin: 0px;
margin-top: 0px;
margin-left: 0px;
margin-right: 0px;
margin-bottom: 0px;
}

.all08 {
font-size:10pt;
line-height: 15pt;
color : #4b4b4b;
text-align: left;
vertical-align: top;
width: 750px;
padding: 0;
margin: 0px;
margin-top: 0px;
margin-left: 30px;
margin-right: 0px;
margin-bottom: 0px;
}

.all09 {
font-size:10pt;
line-height: 15pt;
color : #4b4b4b;
text-align: left;
width: 750px;
padding: 0;
margin: 0px;
margin-top: 0px;
margin-left: 30px;
margin-right: 0px;
margin-bottom: 10px;
}

.all10 {
font-size:10pt;
line-height: 15pt;
color : #ff0000;
text-align: left;
padding: 0px;
margin: 0px;
margin-top: 10px;
margin-left: 20px;
margin-right: 0px;
margin-bottom: 20px;
}

.end {
font-size:10pt; 
line-height: 13pt;
color : #4b4b4b;
text-align: center;
padding: 0;
margin: 0px;
margin-bottom: 0px;
}

.end01 {
font-size:10pt; 
line-height: 13pt;
color : #4b4b4b;
text-align: center;
padding: 0;
margin: 0px;
margin-bottom: 10px;
}

img {
border: none;
}