/* coe.css */

body {
	color: #000000;
	background-color: #ffffff;
	margin-left: 5px;
	margin-right: 5px;
	margin-top: 5px;
	margin-bottom:	10px;
        font-family:"Times New Roman",serif,Osaka,sans-serif;
	}
  
li {
	font-family: Times New Roman;
	}

img {
	margin: 1px 1px;
	}

.htable1 {
	width: 100px;
	height: 50px; 
	vertical-align: top;
	text-align: right;
	background-color: #ffffff;
	}
	
.htable2 {
	width: 80px;
	height: 25px;
	vertical-align: middle;
	text-align: center;
	background-color: #ffffff;
	}
	
.htable3 {
	width: 73px;
	height: 22px;
	border-width: 0px;
	vertical-align: middle;
	text-align: right;
	background-color: #ffffff;
	}

.txt1	{
	width: 550px;
	
	color: #000000;
	background-color: #ffffff;
	margin: 20px 20px 20px 20px;
	padding: 20px;
	font-size: 12pt;
	}
		
.back1 {
	background-color: #ffffff;
	background-image: url("umi05.jpg");
	}
	
/**/