body   {background-color:#CCEEEE;
      	width:700px;
      	font-size:10pt;}

h3     {width:700px;
		font-size:12pt;
        text-indent:20px;}
.out   {border-style:outset;
		border-width:thin}
.out5  {border-style:outset;
        width:500px;}
h4 	   {font-size:11pt;}



p.10      {font-size:10pt;}
p.12it5   {font-size:12pt;
		   text-indent="5em";}         }
p.20      {font-size:20pt;}
p.14      {font-size:14pt;}



div          {font-size:10pt;}
div.cent     {text-align:center;}
div.centout  {border-style:outset;
              text-align:center;}
div.centin   {border-style:inset;
              text-align:center;}
div.cpnm    {font-size:12pt;
			 font-family:sans-serif;
			 font-weight:bold;}
div.cpad    {font-size:8pt;}
div.hd1     {font-size:14pt;
             background-color:#66CCFF;
　　　　　　 color:#000000;
             width:700px;}
      
div.w400it1  {width:400px;
			 text-indent:1em;}

div.w600it1  {width:600px;
			  text-indent:1em;}
div.bgeurl    {font-size:10pt;
				color:#000000;
				text-decolation:lighter;	
				text-indent:5px;}
div.accnt   {position:relative;
			 left:200px;}

table         {position:relative;}
table.lp20    {left:20px;} 
table.lp40    {left:40px;
               width:600;}
th			{background-color:#669999;
			 font-size:10pt;}
td			{font-size:10pt;}