#sp_topbnr {
	width: 930px;
	height: 200px;
	margin: 0px 0px 0px 10px;
	padding: 0px;
	}

#sp_left {
	width: 692px;
	margin: 10px 0px 0px 10px;
	padding: 0px;
	float:left;
	background: url(../img/shima_bace.jpg) top left repeat-y;
	}


*html body #sp_left {
	clear: both;
	width: 690px;
	margin: 10px 0px 0px 5px;
	padding: 0px;
	float:left;
	background: url(../img/shima_bace.jpg) top left repeat-y;
	}


#sp_left .sp_car {
	width: 675px;
	height: 212px;
	margin: 3px 0px 3px 8px;
	padding: 0px;
	position: relative;
	background: url(../img/bace_car.gif) top left no-repeat;
	}

#sp_left .sp_car .sp_txt01 {
	width: 150px;
	height: 90px;
	margin: 0px;
	padding: 0px;
	position: absolute;
	top: 115px;
	left: 21px;
	}

#sp_left .sp_car h3 {
	font-size: 10px;
	font-weight: normal;
	}

#sp_left .sp_car .sp_txt02 {
	width: 288px;
	height: 89px;
	margin: 0px;
	padding: 0px;
	position: absolute;
	top: 54px;
	left: 197px;
	}

#sp_left .sp_car h4 {
	font-size: 12px;
	font-weight: normal;
	}


#sp_left .sp_car .sp_btn {
	width: 299px;
	height: 48px;
	margin: 0px;
	padding: 0px;
	position: absolute;
	top: 151px;
	left: 197px;
	}

#sp_left .sp_car .sp_btn a:hover {
	position: relative;
	top: 2px;
	left: 2px;
	}

#sp_left #sp_cnt {
	clear:both;
	width: 675px;
	height: 183px;
	margin: 0px 0px 10px 8px;
	padding: 0px;
	position: relative;
	}


#sp_left #sp_cnt .sp_marine {
	width: 335px;
	height: 183px;
	margin: 3px 0px 3px 0px;
	padding: 0px;
	float: left;
	position: absolute;
	background: url(../img/bace_marine.gif) top left no-repeat;
	}

*html body #sp_left #sp_cnt .sp_marine {
	width: 335px;
	height: 183px;
	margin: 3px 0px 3px 0px;
	padding: 0px;
	float: left;
	position: relative;
	background: url(../img/bace_marine.gif) top left no-repeat;
	}


#sp_left #sp_cnt .sp_marine .sp_txt01 {
	width: 83px;
	height: 51px;
	margin: 0px;
	padding: 0px;
	letter-spacing: -1px;
	position: absolute;
	top: 97px;
	left: 5px;
	}

#sp_left #sp_cnt .sp_marine h3 {
	font-size: 10px;
	font-weight: normal;
	}


#sp_left #sp_cnt .sp_marine .sp_txt02 {
	width: 117px;
	height: 52px;
	margin: 0px;
	padding: 0px;
	position: absolute;
	top: 73px;
	left: 103px;
	}

#sp_left #sp_cnt .sp_marine h4 {
	font-size: 12px;
	font-weight: normal;
	}


#sp_left #sp_cnt .sp_marine .sp_btn {
	width: 224px;
	height: 36px;
	margin: 0px;
	padding: 0px;
	position: absolute;
	top: 140px;
	left: 103px;
	}

#sp_left #sp_cnt .sp_marine .sp_btn a:hover {
	position: relative;
	top: 2px;
	left: 2px;
	}


#sp_left #sp_cnt .sp_ritou {
	width: 335px;
	height: 183px;
	margin: 3px 0px 3px 0px;
	padding: 0px;
	float: right;
	position: relative;
	background: url(../img/bace_ritou.gif) top left no-repeat;
	}

*html body #sp_left #sp_cnt .sp_ritou {
	width: 335px;
	height: 183px;
	margin: 3px 0px 3px 0px;
	padding: 0px;
	float: right;
	position: relative;
	background: url(../img/bace_ritou.gif) top left no-repeat;
	}

#sp_left #sp_cnt .sp_ritou .sp_txt01 {
	width: 83px;
	height: 51px;
	margin: 0px;
	padding: 0px;
	letter-spacing: -1px;
	font-size: 10px;
	font-weight: nomal;
	position: absolute;
	top: 97px;
	left: 5px;
	}

#sp_left #sp_cnt .sp_ritou h3 {
	font-size: 10px;
	font-weight: normal;
	}

#sp_left #sp_cnt .sp_ritou .sp_txt02 {
	width: 125px;
	height: 52px;
	margin: 0px;
	padding: 0px;
	position: absolute;
	top: 73px;
	left: 103px;
	}

#sp_left #sp_cnt .sp_ritou h4 {
	font-size: 12px;
	font-weight: normal;
	}

#sp_left #sp_cnt .sp_ritou .sp_btn {
	width: 224px;
	height: 36px;
	margin: 0px;
	padding: 0px;
	position: absolute;
	top: 140px;
	left: 103px;
	}

#sp_left #sp_cnt .sp_ritou .sp_btn a:hover {
	position: relative;
	top: 2px;
	left: 2px;
	}





#sp_left #sp_btm {
	clear:both;
	width: 675px;
	height: 183px;
	margin: 0px 0px 10px 8px;
	padding: 0px;
	position: relative;
	}


#sp_left #sp_btm .sp_este {
	width: 335px;
	height: 183px;
	margin: 3px 0px 3px 0px;
	padding: 0px;
	float: left;
	position: absolute;
	background: url(../img/bace_este.gif) top left no-repeat;
	}

*html body #sp_left #sp_btm .sp_este {
	width: 335px;
	height: 183px;
	margin: 3px 0px 3px 0px;
	padding: 0px;
	float: left;
	position: relative;
	background: url(../img/bace_este.gif) top left no-repeat;
	}


#sp_left #sp_btm .sp_este .sp_txt01 {
	width: 83px;
	height: 51px;
	margin: 0px;
	padding: 0px;
	letter-spacing: -1px;
	position: absolute;
	top: 97px;
	left: 5px;
	}

#sp_left #sp_btm .sp_este h3 {
	font-size: 10px;
	font-weight: normal;
	}


#sp_left #sp_btm .sp_este .sp_txt02 {
	width: 117px;
	height: 52px;
	margin: 0px;
	padding: 0px;
	position: absolute;
	top: 73px;
	left: 103px;
	}

#sp_left #sp_btm .sp_este h4 {
	font-size: 12px;
	font-weight: normal;
	}


#sp_left #sp_btm .sp_este .sp_btn {
	width: 224px;
	height: 36px;
	margin: 0px;
	padding: 0px;
	position: absolute;
	top: 140px;
	left: 103px;
	}

#sp_left #sp_btm .sp_este .sp_btn a:hover {
	position: relative;
	top: 2px;
	left: 2px;
	}


#sp_left #sp_btm .sp_taiken {
	width: 335px;
	height: 183px;
	margin: 3px 0px 3px 0px;
	padding: 0px;
	float: right;
	position: relative;
	background: url(../img/bace_taiken.gif) top left no-repeat;
	}

*html body #sp_left #sp_btm .sp_taiken {
	width: 335px;
	height: 183px;
	margin: 3px 0px 3px 0px;
	padding: 0px;
	float: right;
	position: relative;
	background: url(../img/bace_taiken.gif) top left no-repeat;
	}

#sp_left #sp_btm .sp_taiken .sp_txt01 {
	width: 83px;
	height: 51px;
	margin: 0px;
	padding: 0px;
	letter-spacing: -1px;
	font-size: 10px;
	font-weight: nomal;
	position: absolute;
	top: 97px;
	left: 5px;
	}

#sp_left #sp_btm .sp_taiken h3 {
	font-size: 10px;
	font-weight: normal;
	}

#sp_left #sp_btm .sp_taiken .sp_txt02 {
	width: 125px;
	height: 52px;
	margin: 0px;
	padding: 0px;
	position: absolute;
	top: 73px;
	left: 103px;
	}

#sp_left #sp_btm .sp_taiken h4 {
	font-size: 12px;
	font-weight: normal;
	}

#sp_left #sp_btm .sp_taiken .sp_btn {
	width: 224px;
	height: 36px;
	margin: 0px;
	padding: 0px;
	position: absolute;
	top: 140px;
	left: 103px;
	}

#sp_left #sp_btm .sp_taiken .sp_btn a:hover {
	position: relative;
	top: 2px;
	left: 2px;
	}








#sp_left .sp_1001 {
	clear:both;
	width: 676px;
	height: 183px;
	margin: 4px 0px 5px 8px;
	padding: 0px;
	background: url(../img/bace_2010-01.gif) top left no-repeat;
	}

#sp_right {
	width: 233px;
	margin: 10px 10px 0px 0px;
	padding: 0px;
	float:right;
	}

#sp_right .sp_bnr {
	margin: 5px 0px 0px 12px;
	padding: 0px;
	}

#sp_right .sp_bnr a:hover {
	position: relative;
	top: 2px;
	left: 2px;
	}

*html body #sp_right {
	width: 233px;
	margin: 10px 5px 0px 0px;
	padding: 0px;
	float:right;
	}










UTF8で書きますので・・・