body {
	font-size: 10pt ;
	font-family: 'ＭＳ Ｐ明朝,細明朝体,Osaka,平成明朝' ;
	background : url(bgwater.gif);
	}

tr,td    { font-size: 9pt ;}

a	{ cursor : hand; }
a:link { color : #0000a0;
         text-decoration : underline;  }

a:visited { color : #006a35;
           text-decoration : underline;}

a:hover { color: red; background-color : #FFFF80;
           text-decoration: underline; }

textarea { font-size: 9pt; }

select { font-size: 9pt; }

input {font-size: 9pt;}

hr	{color : mediumaquamarine;}