<!-- 
linkblock  = new Array();
linkkomoku = new Array();

/* サービスライン */
i=0;
linkblock[0] = new Array();
linkblock[0][i++]=new Array("http://www.kpmg.or.jp/serviceline/audit/index.html","監査");
linkblock[0][i++]=new Array("http://www.kpmg.or.jp/serviceline/tax/index.html","税務サービス");
linkblock[0][i++]=new Array("http://www.kpmg.or.jp/serviceline/financialadvisory/index.html","フィナンシャルアドバイザリー");
linkblock[0][i++]=new Array("http://www.kpmg.or.jp/serviceline/riskadvisory/index.html","リスクアドバイザリー");
linkblock[0][i++]=new Array("http://www.kpmg.or.jp/serviceline/sustainability/index.html","環境・ＣＳＲ");
linkblock[0][i++]=new Array("http://www.kpmg.or.jp/serviceline/outsourcing/index.html","アウトソーシング");
linkkomoku[0] = linkblock[0].length;

/* 業種別サービス */
i=0;
linkblock[1] = new Array();
linkblock[1][i++]=new Array("http://www.kpmg.or.jp/industry/financial/index.html","金融");
linkblock[1][i++]=new Array("http://www.kpmg.or.jp/industry/healthcare/index.html","ヘルスケア");
linkblock[1][i++]=new Array("http://www.kpmg.or.jp/industry/hospitality/index.html","ホスピタリティ");
linkblock[1][i++]=new Array("http://www.kpmg.or.jp/industry/ps/index.html","パブリックセクター");
linkkomoku[1] = linkblock[1].length;

/* ビジネスリソース */
i=0;
linkblock[2] = new Array();
linkblock[2][i++]=new Array("http://www.kpmg.or.jp/resources/newsletter/index.html","ニューズレター");
linkblock[2][i++]=new Array("http://www.kpmg.or.jp/resources/seminar/index.html","セミナー情報");
linkblock[2][i++]=new Array("http://www.kpmg.or.jp/resources/research/index.html","リサーチ／報告書");
linkblock[2][i++]=new Array("http://www.kpmg.or.jp/resources/publications/index.html","出版物のご案内");
linkblock[2][i++]=new Array("http://www.kpmg.or.jp/resources/keywords/index.html","ビジネスキーワード");
linkblock[2][i++]=new Array("http://www.kpmg.or.jp/resources/email/index.html","メールニュース");
linkblock[2][i++]=new Array("https://www.kpmg.or.jp/ssl/resources/form/index.html","資料請求");
linkkomoku[2] = linkblock[2].length;

/* ＫＰＭＧについて */
i=0;
linkblock[3] = new Array();
linkblock[3][i++]=new Array("http://www.kpmg.or.jp/profile/japan.html","ＫＰＭＧジャパンについて");
linkblock[3][i++]=new Array("http://www.kpmg.or.jp/profile/release/index.html","リリース");
linkkomoku[3] = linkblock[3].length;


linkblock_leng = linkblock.length;
tbl = new Array();
for(i=0;i<linkblock_leng;i++){
	tbl[i]  = "";
	tbl[i] += '<table border="0" cellpadding="0" cellspacing="0" class="Navipointer">\n';
	tbl[i] += '	<tr>\n';
	tbl[i] += '	<td><img src="http://www.kpmg.or.jp/images/spacer.gif" alt="" width="1" height="7" border="0"><br>\n';
	
	tbl[i] += '<table border="0" cellpadding="1" cellspacing="0">\n';
	tbl[i] += '<tr><td bgcolor="#CCCCCC">\n';
	
	tbl[i] += '<table border="0" cellpadding="0" cellspacing="0">\n';
	tbl[i] += '	<tr>\n';
	tbl[i] += '	<td bgcolor="#FFFFFF"><img src="http://www.kpmg.or.jp/images/spacer.gif" alt="" width="10" height="10" border="0"></td>\n';
	tbl[i] += '	<td bgcolor="#FFFFFF"><img src="http://www.kpmg.or.jp/images/spacer.gif" alt="" width="1" height="1" border="0"></td>\n';
	tbl[i] += '	<td bgcolor="#FFFFFF"><img src="http://www.kpmg.or.jp/images/spacer.gif" alt="" width="10" height="10" border="0"></td>\n';
	tbl[i] += '	</tr>\n';

	for( j=0;j<linkkomoku[i];j++){
		tbl[i] += '	<tr>\n';
		tbl[i] += '	<td colspan="3" bgcolor="#FFFFFF"><img src="http://www.kpmg.or.jp/images/spacer.gif" alt="" width="1" height="3" border="0"></td>\n';
		tbl[i] += '	</tr>\n';

		tbl[i] += '	<tr>\n';
		tbl[i] += '	<td bgcolor="#FFFFFF"><img src="http://www.kpmg.or.jp/images/spacer.gif" alt="" width="1" height="1" border="0"></td>\n';
		tbl[i] += '	<td bgcolor="#FFFFFF" nowrap><span class="NaviLink"><a href="'+linkblock[i][j][0]+'">'+linkblock[i][j][1]+'</a></span></td>\n';
		tbl[i] += '	<td bgcolor="#FFFFFF"><img src="http://www.kpmg.or.jp/images/spacer.gif" alt="" width="1" height="1" border="0"></td>\n';
		tbl[i] += '	</tr>\n';
		
		tbl[i] += '	<tr>\n';
		tbl[i] += '	<td colspan="3" bgcolor="#FFFFFF"><img src="http://www.kpmg.or.jp/images/spacer.gif" alt="" width="1" height="6" border="0"></td>\n';
		tbl[i] += '	</tr>\n';
	}

	tbl[i] += '	<tr>\n';
	tbl[i] += '	<td bgcolor="#FFFFFF"><img src="http://www.kpmg.or.jp/images/spacer.gif" alt="" width="1" height="3" border="0"></td>\n';
	tbl[i] += '	<td bgcolor="#FFFFFF"><img src="http://www.kpmg.or.jp/images/spacer.gif" alt="" width="1" height="1" border="0"></td>\n';
	tbl[i] += '	<td bgcolor="#FFFFFF"><img src="http://www.kpmg.or.jp/images/spacer.gif" alt="" width="1" height="1" border="0"></td>\n';
	tbl[i] += '	</tr>\n';
	tbl[i] += '	</table>\n';
	
	tbl[i] += '</td></tr>\n';
	tbl[i] += '</table>\n';

	tbl[i] += '</td>\n';
	tbl[i] += '	</tr>\n';
	tbl[i] += '</table>\n';

}

tbl_w = 50;
tbl_h = 50;

mac=(navigator.appVersion.indexOf('Mac')!=-1)?true:false;
if(mac){
	if(document.layers){
		lay_t = 86;//MAC NS4.x
	}else{
		lay_t = 85;//MAC IE & NN7 & Etc.
	}
}else{
	if(document.layers){
		lay_t = 84;//WIN NS4.x
	}else{
		lay_t = 85;//WIN IE & NN7 & Etc.
	}
}

for(i=0;i<linkblock_leng;i++){
	if(i==0) lay_l = 72;
	if(i==1) lay_l = 182;
	if(i==2) lay_l = 300;
	if(i==3) lay_l = 425;

	if(document.layers){
		document.writeln('<layer id="TopFly'+i+'" visibility="hide" width="'+tbl_w+'" height="'+tbl_h+'" left="'+lay_l+'" top="'+lay_t+'" z-index="1'+i+'"');
		document.writeln(' onMouseOut="hide(\'TopFly'+i+'\')" onMouseOver="show(\'TopFly'+i+'\')">');
		document.write(tbl[i]);
		document.writeln('</layer>');
	}else{
		document.writeln('<div id="TopFly'+i+'" style="position:absolute;visibility:hidden;width:'+tbl_w+'px;height:'+tbl_h+'px;left:'+lay_l+'px;top:'+lay_t+'px;z-index:1'+i+';"');
		document.writeln(' onMouseOut="hide(\'TopFly'+i+'\')" onMouseOver="show(\'TopFly'+i+'\')">');
		document.write(tbl[i]);
		document.writeln('</div>');
	}
}

function show(layName){
	if(document.layers){
		document.layers[layName].visibility = "show";
		
	}else if(document.all){
		document.all(layName).style.visibility = "visible";
		
	}else{
		document.getElementById(layName).style.visibility = "visible";
		
	}
}

function hide(layName){
	if(document.layers){
		document.layers[layName].visibility = "hide";
		
	}else if(document.all){
		document.all(layName).style.visibility = "hidden";
		
	}else{
		document.getElementById(layName).style.visibility = "hidden";
		
	}
}


// -->

