document.write('<a name="top"></a><table width="720" border="0" cellspacing="0" cellpadding="0" align="center" bgcolor="#FFFFFF">'+"\n");
document.write('  <tr>'+"\n");
document.write('    <td><img name="top_r1_c1" src="'+rootURL+'img/top/top_r1_c1.gif" width="720"  border="0" usemap="#HeadMenu"></td>'+"\n");
document.write('  </tr>'+"\n");
document.write('  <tr>'+"\n");
document.write('    <td>'+"\n");
document.write('      <table border="0" cellspacing="0" cellpadding="0">'+"\n");
document.write('        <tr>'+"\n");
document.write('          <td><a href="javascript:;" onMouseOut="FW_startTimeout();" onMouseOver="window.FW_showMenu(window.fw_menu_1,get_center()-359,93);"><img name="top_r2_c1" src="'+rootURL+'img/top/top_r2_c1.gif" width="88" border="0"></a></td>'+"\n");
document.write('          <td><a href="javascript:;" onMouseOut="FW_startTimeout();" onMouseOver="window.FW_showMenu(window.fw_menu_0,get_center()-269,93);"><img name="top_r2_c2" src="'+rootURL+'img/top/top_r2_c2.gif" border="0"></a></td>'+"\n");
document.write('          <td><a href="javascript:;" onMouseOut="FW_startTimeout();" onMouseOver="window.FW_showMenu(window.fw_menu_2,get_center()-140,93);"><img name="top_r2_c3" src="'+rootURL+'img/top/top_r2_c3.gif" border="0"></a></td>'+"\n");
document.write('          <td><a href="javascript:;" onMouseOut="FW_startTimeout();" onMouseOver="window.FW_showMenu(window.fw_menu_3,get_center()-21,93);"><img name="top_r2_c4" src="'+rootURL+'img/top/top_r2_c4.gif" border="0"></a></td>'+"\n");
document.write('          <td><a href="javascript:;" onMouseOut="FW_startTimeout();" onMouseOver="window.FW_showMenu(window.fw_menu_5,get_center()+160,93);"><img name="top_r2_c5" src="'+rootURL+'img/top/top_r2_c5.gif" border="0"></a></td>'+"\n");
document.write('          <td><a href="javascript:;" onMouseOut="FW_startTimeout();" onMouseOver="window.FW_showMenu(window.fw_menu_4,get_center()+239,93);"><img name="top_r2_c6" src="'+rootURL+'img/top/top_r2_c6.gif" width="124" border="0"></a></td>'+"\n");
document.write('        </tr>'+"\n");
document.write('      </table>'+"\n");
document.write('    </td>'+"\n");
document.write('  </tr>'+"\n");
document.write('  <tr>'+"\n");
document.write('    <td><img name="top_r3_c1" src="'+rootURL+'img/top/top_r3_c1.gif" width="720" height="3" border="0"></td>'+"\n");
document.write('  </tr>'+"\n");
document.write('<tr><td>　'+"\n");
document.write('<map name="HeadMenu">');
document.write('<area shape="rect" coords="417,41,482,55" href="'+rootURL+'sitemap/" alt="Sitemap" title="Sitemap">');
document.write('<area shape="rect" coords="5,10,144,46" href="'+rootURL+'" alt="納税協会" title="納税協会">');
document.write('<area shape="rect" coords="355,41,407,55" href="'+rootURL+'" alt="Home" title="Home">');
document.write('<area shape="rect" coords="503,24,717,39" href="'+rootURL+'kobetsu/search.html" alt="会員検索サービス（ホームページリンク集）" title="会員検索サービス（ホームページリンク集）">');
document.write('<area shape="rect" coords="503,41,642,54" href="http://www.daido-life.co.jp/direct_disp/direct_disp37.html" alt="会員専用サポートサービス" title="会員専用サポートサービス" target="_blank">');
document.write('</map>');
document.write('</td></tr></table>'+"\n");
