body {margin:0; padding:0; background-image: url(gif/back.gif)}
p.menu{
font-size:12px;
background-image:url(gif/b.gif);
background-repeat:no-repeat;
overflow:hidden;
width:231px;
height:23px;
margin:0;
padding:0;
}
p.menu span{
color:#333333;
}
p.menu a{
font:12px "MS ゴシック";
text-decoration:none;
color:#333333;
width:231px;
height:23px;
display:table-cell;
vertical-align:middle;
line-height:23px;
padding-left:65px;
position:relative;
margin:0;
}
p.menu a:hover{
background-image:url(gif/b_a.gif);
background-repeat:no-repeat;
overflow:hidden;
color:#FF9900;
}
p.co{
color:#FF9900;
font-size:12px;
background-image:url(gif/b_a.gif);
background-repeat:no-repeat;
text-decoration:none;
overflow:hidden;
width:231px;
height:23px;
line-height:23px;
padding-left:65px;
display:table-cell;
vertical-align:middle;
position:relative;
margin:0;
}
p.se{
font-size:12px;
background-image:url(gif/b_s.gif);
background-repeat:no-repeat;
overflow:hidden;
width:231px;
height:23px;
margin:0;
padding:0;
}
p.se span{
color:#333333;
overflow:hidden;
color:#FF9900;
}
p.se a{
font:12px "MS ゴシック";
text-decoration:none;
color:#333333;
width:231px;
height:23px;
display:table-cell;
vertical-align:middle;
line-height:23px;
padding-left:65px;
display:block;
position:relative;
margin:0;
}
p.se a:hover{
background-image:url(gif/b_s.gif);
color:#FF9900;
}
p.s{
color:#FF9900;
font-size:12px;
background-image:url(gif/b_s.gif);
background-repeat:no-repeat;
overflow:hidden;
width:231px;
height:23px;
line-height:23px;
padding-left:65px;
display:table-cell;
vertical-align:middle;
position:relative;
margin:0;
}
A          {color:#000000;Text-decoration:none;}
A:hover    {color:#FF9900;Text-decoration:none;}
A:active   {color:#000000;Text-decoration:none;}


* html div.sample1 div{/* IE 6 */
display:inline;
zoom:1;
}

*:first-child+html div.sample1 div{/* IE 7 */
display:inline;
zoom:1;
}