a { font-size:12px; }

a:link { text-decoration:none ; color:#0000FF }
a:visited { text-decoration:none ; color:#990066 }
a:active { text-decoration:none ; color:#0000FF }
a:hover { font-weight:none ; color:#0000FF }
a:hover { text-decoration: underline; }

body { font-size:12px; font-family:"MS P Gothic"; line-height:120%; background-image:url(img_top/top_24.gif) ;margin-left:0px; margin-right:0px; margin-top:0px; margin-bottom:0px}
dd { font-size:12px; font-family:"MS P Gothic"; line-height:120%; }
dl { font-size:12px; font-family:"MS P Gothic"; line-height:120%; }
dt { font-size:12px; font-family:"MS P Gothic"; line-height:120%; }
div { font-size:12px; font-family:"MS P Gothic"; line-height:120%; }
form { font-size:12px;  margin: 0em; }
.fm1 { font-size:8px; color: #000000; line-height:100%;  }
.title { font-size:30px; }
.f10 { font-size:10px; }
.f12 { font-size:12px; }
.f13 { font-size:13px; }
.f14 { font-size:14px; }
.f18 { font-size:18px; }
.f24 { font-size:24px; }
h1 { font-size:12px; margin-top:0; margin-bottom:0;}
h2 { font-size:12px; margin-top:0; margin-bottom:0;}
h3 { font-size:12px; margin-top:0; margin-bottom:0;}
p { font-size:12px; margin-top:0; margin-bottom:10;}
th { font-size:12px; }
td { font-size:12px; font-family:"MS P Gothic"; line-height:120%; }
ul { font-size:12px; }