function MM_findObj(n, d) { //v4.01
  var p,i,x;  if(!d) d=document; if((p=n.indexOf("?"))>0&&parent.frames.length) {
    d=parent.frames[n.substring(p+1)].document; n=n.substring(0,p);}
  if(!(x=d[n])&&d.all) x=d.all[n]; for (i=0;!x&&i<d.forms.length;i++) x=d.forms[i][n];
  for(i=0;!x&&d.layers&&i<d.layers.length;i++) x=MM_findObj(n,d.layers[i].document);
  if(!x && d.getElementById) x=d.getElementById(n); return x;
}
function MM_swapImage() { //v3.0
  var i,j=0,x,a=MM_swapImage.arguments; document.MM_sr=new Array; for(i=0;i<(a.length-2);i+=3)
   if ((x=MM_findObj(a[i]))!=null){document.MM_sr[j++]=x; if(!x.oSrc) x.oSrc=x.src; x.src=a[i+2];}
}
function MM_swapImgRestore() { //v3.0
  var i,x,a=document.MM_sr; for(i=0;a&&i<a.length&&(x=a[i])&&x.oSrc;i++) x.src=x.oSrc;
}

function MM_preloadImages() { //v3.0
 var d=document; if(d.images){ if(!d.MM_p) d.MM_p=new Array();
   var i,j=d.MM_p.length,a=MM_preloadImages.arguments; for(i=0; i<a.length; i++)
   if (a[i].indexOf("#")!=0){ d.MM_p[j]=new Image; d.MM_p[j++].src=a[i];}}
}

function mmLoadMenus() {
  if (window.mm_menu_0111144912_0) return;
  window.mm_menu_0111144912_0 = new Menu("root",258,20,"MS UI Gothic, Osaka",14,"#000000","#ffffff","#eeeeee","#000084","left","middle",3,0,1000,-5,7,true,true,true,0,true,true);
  mm_menu_0111144912_0.addMenuItem("資産家・経営者の方への税務コンサルティング","location='consul.html'");
  mm_menu_0111144912_0.addMenuItem("専門家への税務アドバイザリーサービス","location='consul.html#top2'");
   mm_menu_0111144912_0.hideOnMouseOut=true;
   mm_menu_0111144912_0.menuBorder=1;
   mm_menu_0111144912_0.menuLiteBgColor='#ffffff';
   mm_menu_0111144912_0.menuBorderBgColor='#cccccc';
   mm_menu_0111144912_0.bgColor='#cccccc';
  window.mm_menu_0111144912_1 = new Menu("root",220,20,"MS UI Gothic, Osaka",14,"#000000","#ffffff","#eeeeee","#000084","left","middle",3,0,1000,-5,7,true,true,true,0,true,true);
  mm_menu_0111144912_1.addMenuItem("相続税の申告は自分で出来るの？","location='q1.html'");
  mm_menu_0111144912_1.addMenuItem("余計な税金を負担しないためには？","location='q2.html'");
  mm_menu_0111144912_1.addMenuItem("税務調査のポイントは？","location='q3.html'");
  mm_menu_0111144912_1.addMenuItem("提出済みの評価のポイントは必要か？","location='q4.html'");
  mm_menu_0111144912_1.addMenuItem("申告書の作成報酬は？","location='q5.html'");
   mm_menu_0111144912_1.hideOnMouseOut=true;
   mm_menu_0111144912_1.menuBorder=1;
   mm_menu_0111144912_1.menuLiteBgColor='#ffffff';
   mm_menu_0111144912_1.menuBorderBgColor='#cccccc';
   mm_menu_0111144912_1.bgColor='#cccccc';
  window.mm_menu_0111145342_2 = new Menu("root",300,20,"MS UI Gothic, Osaka",14,"#000000","#ffffff","#eeeeee","#000084","left","middle",3,0,1000,-5,7,true,true,true,0,true,true);
 mm_menu_0111145342_2.addMenuItem("平成22年改正税法","location='2010.pdf'");
 mm_menu_0111145342_2.addMenuItem("平成21年改正予定税法のポイント","location='2009.pdf'");
 mm_menu_0111145342_2.addMenuItem("2008年度 金融・証券税制に係わる優遇税制の変化","location='taxation.html'");
  mm_menu_0111145342_2.addMenuItem("2008年度 上場株式等の譲渡所得等に対する課税","location='t8_1.html'");
  mm_menu_0111145342_2.addMenuItem("2008年度 損益通算の特例","location='t8_2.html'");
  mm_menu_0111145342_2.addMenuItem("2008年度 相続及び事業承継に関連する改正","location='t8_3.html'");
  mm_menu_0111145342_2.addMenuItem("2007年から実施される税制改正について","location='taxation07.html'");
  mm_menu_0111145342_2.addMenuItem("資産運用に関連する改正事項","location='t1.html'");
  mm_menu_0111145342_2.addMenuItem("相続及び事業承継対策に関連する改正事項","location='t2.html'");
  mm_menu_0111145342_2.addMenuItem("その他","location='t3.html'");
   mm_menu_0111145342_2.hideOnMouseOut=true;
   mm_menu_0111145342_2.menuBorder=1;
   mm_menu_0111145342_2.menuLiteBgColor='#ffffff';
   mm_menu_0111145342_2.menuBorderBgColor='#cccccc';
   mm_menu_0111145342_2.bgColor='#cccccc';

  mm_menu_0111145342_2.writeMenus();
}