<BODY background="w8b.gif"> <DIV style="top : 67px;left : 243px; position : absolute; z-index : 1; " id="Layer1"><FONT size="+4" color="#0000cc" face="HG創英角ﾎﾟｯﾌﾟ体">最新情報</FONT></DIV> <DIV style="top : 62px;left : 177px; position : absolute; z-index : 2; visibility : visible; " id="Layer2"> <DIV> <TABLE border="0" width="301" cellpadding="0" cellspacing="0" height="53"> <TBODY> <TR> <TD bgcolor="#009900"><IMG src="spacer.gif" width="33" height="32" border="0"></TD> <TD width="100%" align="center"></TD> <TD bgcolor="#009900"><IMG src="spacer.gif" width="32" height="32" border="0"></TD> </TR> </TBODY> </TABLE> </DIV> </DIV> <DIV style="top : 178px;left : 383px; position : absolute; z-index : 3; " id="Layer7"> <DIV> <TABLE border="0" width="167" cellpadding="0" cellspacing="0" height="57"> <TBODY> <TR> <TD bgcolor="#339966" colspan="2" height="10"><IMG src="spacer.gif" width="1" height="12" border="0"></TD> </TR> <TR> <TD bgcolor="#339966" width="18" height="43"><IMG src="spacer.gif" width="17" height="48" border="0"></TD> <TD align="center" width="149" height="43"><FONT size="+1">税　情　報</FONT></TD> </TR> </TBODY> </TABLE> </DIV> </DIV> <DIV style="top : 174px;left : 13px; position : absolute; z-index : 4; visibility : visible; " id="Layer3"> <DIV> <TABLE border="0" width="167" cellpadding="0" cellspacing="0" height="57"> <TBODY> <TR> <TD bgcolor="#ffff80" colspan="2" height="10"><IMG src="spacer.gif" width="1" height="12" border="0"></TD> </TR> <TR> <TD bgcolor="#ffff80" width="18" height="43"><IMG src="spacer.gif" width="17" height="48" border="0"></TD> <TD align="center" width="149" height="43"><FONT size="+1">税のカレンダー</FONT></TD> </TR> </TBODY> </TABLE> </DIV> </DIV> <DIV style="top : 329px;left : 16px; position : absolute; z-index : 5; visibility : visible; " id="Layer4"> <DIV> <TABLE border="0" width="167" cellpadding="0" cellspacing="0" height="57"> <TBODY> <TR> <TD bgcolor="#ff8080" colspan="2" height="10"><IMG src="spacer.gif" width="1" height="12" border="0"></TD> </TR> <TR> <TD bgcolor="#ff8080" width="18" height="43"><IMG src="spacer.gif" width="17" height="48" border="0"></TD> <TD align="center" width="149" height="43">講習会・説明会<BR> 個別相談会</TD> </TR> </TBODY> </TABLE> </DIV> </DIV> <DIV style="top : 335px;left : 386px; position : absolute; z-index : 6; visibility : visible; " id="Layer5"> <DIV> <TABLE border="0" width="167" cellpadding="0" cellspacing="0" height="57"> <TBODY> <TR> <TD bgcolor="#800000" colspan="2" height="10"><IMG src="spacer.gif" width="1" height="12" border="0"></TD> </TR> <TR> <TD bgcolor="#800000" width="18" height="43"><IMG src="spacer.gif" width="17" height="48" border="0"></TD> <TD align="center" width="149" height="43"><FONT size="+1">パソコン講習</FONT></TD> </TR> </TBODY> </TABLE> </DIV> </DIV> <DIV style="top : 499px;left : 20px; position : absolute; z-index : 7; visibility : visible; " id="Layer6"> <DIV> <TABLE border="0" width="167" cellpadding="0" cellspacing="0" height="57"> <TBODY> <TR> <TD bgcolor="#0080ff" colspan="2" height="10"><IMG src="spacer.gif" width="1" height="12" border="0"></TD> </TR> <TR> <TD bgcolor="#0080ff" width="18" height="43"><IMG src="spacer.gif" width="17" height="48" border="0"></TD> <TD align="center" width="149" height="43"><FONT size="+1">行　事　案　内</FONT></TD> </TR> </TBODY> </TABLE> </DIV> </DIV> <DIV style="top : 503px;left : 391px; position : absolute; z-index : 8; visibility : visible; " id="Layer8"> <DIV> <TABLE border="0" width="167" cellpadding="0" cellspacing="0" height="57"> <TBODY> <TR> <TD bgcolor="#ff80ff" colspan="2" height="10"><IMG src="spacer.gif" width="1" height="12" border="0"></TD> </TR> <TR> <TD bgcolor="#ff80ff" width="18" height="43"><IMG src="spacer.gif" width="17" height="48" border="0"></TD> <TD align="center" width="149" height="43">会サービス情報</TD> </TR> </TBODY> </TABLE> </DIV> </DIV> <DIV style="top : 331px;left : 204px; position : absolute; z-index : 9; " id="Layer9"><IMG src="images/IMG_0048.JPG" width="92" height="69" border="0"></DIV> <DIV style="top : 334px;left : 569px; position : absolute; z-index : 10; " id="Layer10"><IMG src="images/IMG_0001.JPG" width="95" height="71" border="0"></DIV> <DIV style="top : 177px;left : 209px; position : absolute; z-index : 11; " id="Layer11"><IMG src="images/U&U.gif" width="65" height="69" border="0"></DIV> <DIV style="top : 498px;left : 209px; position : absolute; 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