body
{

margin: 0;

padding: 0;

line-height:1.4;

background-image: url(top/bkg.gif);
}




<!--
.p8 {
FONT-SIZE: 8pt
;
}
-->

<!--
TD {
FONT-SIZE: 14px;
COLOR:#000000
;
font-family : "ＭＳ Ｐゴシック";
}
A:LINK {
text-decoration:none;
FONT-SIZE: 13px;
COLOR:#003300
;
font-family : "ＭＳ Ｐ明朝";
}
A:VISITED {
text-decoration:none;
FONT-SIZE: 13px;
COLOR:#003300
;
font-family : "ＭＳ Ｐ明朝";
}
A:HOVER {
text-decoration:none;
FONT-SIZE: 13px;
COLOR:#ce6700
 ;
font-family : "ＭＳ Ｐ明朝";
}
-->