document.write('<style type="text/css">');
 document.write('<!--');
 document.write('select {  vertical-align: middle}');
 
 	var agent = navigator.userAgent ;
	var appve = navigator.appVersion ;
	var appna = navigator.appName ;

	var userOs = null ;
	var browser = null ;
	var version = null ;

	if ( agent.indexOf('Win') != -1 )
	{
		userOs = "Win";
	}
	else if ( agent.indexOf('Mac') != -1 )
	{
		userOs = "Mac" ;
	}
	else
	{
		userOs = "Other" ;
	}

	if ( agent.indexOf('Opera') != -1 )
	{
		browser = "OPERA";
		version = agent.substring((agent.indexOf('Opera') + 6),(agent.indexOf('Opera') + 7)) ;
	}
	else if ( appna == "Microsoft Internet Explorer" )
	{
		browser = "MSIE";
		version = agent.substring((agent.indexOf('MSIE') + 5),(agent.indexOf('MSIE') + 8)) ;
	}
	else if ( appna == "Netscape" )
	{
		browser = "NN";
		version = appve.substring( 0,1 ) ;
	}

	if ( userOs == "Win" && ( browser == "MSIE" && version >= 5 ))
	{
 document.write('body,td {  font-size:12px;line-height:16px;font-family:"ＭＳ　Ｐゴシック";color:#000000 }');
	}
	else if ( userOs == "Win" && ( browser == "NN" && version == 4 ))
	{
 document.write('body,td {  font-size:12px;font-family:"ＭＳ　Ｐゴシック";color:#000000  }');
	}
	else if ( userOs == "Win" && ( browser == "OPERA" && version >= 6 ))
	{
 document.write('body,td {  font-size:12px;font-family:"ＭＳ　Ｐゴシック";color:#000000  }');
	}
	else if ( userOs == "Win" )
	{
 document.write('body,td {  font-size:12px;color:#000000 }');
	}
	else if ( userOs == "Mac" && ( browser == "MSIE" && version >= 5 ))
	{
 document.write('body,td {  font-size:10px;line-height:15px;font-family:"ＭＳ　Ｐゴシック";color:#000000 }');
	}
	else if ( userOs == "Mac" && ( browser == "NN" && version == 4 ))
	{
 document.write('body,td {  font-size:12px;font-family:"ＭＳ　Ｐゴシック";color:#000000 }');
	}
	else if ( userOs == "Mac" )
	{
 document.write('body,td {  font-size:12px;font-family:"ＭＳ　Ｐゴシック";color:#000000 }');
	}
	else
	{
 document.write('body,td {  font-size:12px;color:#000000 }');
	}
 document.write('a { color:#000066 }');
 document.write('a:hover { color:#006699;text-decoration:none }');
 document.write('a:visited { color:#000066; }');
 document.write('-->');
 document.write('</style>');