body {
  background: yellow;
  padding: 0;
  margin: 0;
}

div#layout {
  text-align: center;
}

div#all {
  background-color: #FFFFFF;
  background-repert: no-repert;
  background-positin: -120px 0;
  width: 850px;
  padding: 0px 0px 15px 0px;
  border-left: solid #00BF00 15px;
  border-right: solid #00BF00 15px;
}

h1 {
  color: red;
}

div#top {
  text-align: center;
  margin-top: 30px;
}

div#img {
  width: 45%;
  float: left;
  text-aling: left;
}


div#rekisi {
  width: 33%;
  float: left;
  text-align: left;
}

h2.link {
  text-align: center;
  background-color: #CCCC00;
  font-size: 1.0em;
  margn: 0px 0px 0px 0px;
  padding: 5px 5px 5px 5px;
}

div#m {
  width: 22%;
  float: left;
  text-align: left;
  padding: 1px 1px 5px 1px;
  border-left: dashed #666666 1px;
}
 div#am {
  float: center;
  text-align: center;
}


div#toire {
  width: 50%;
  float: right;
  text-align: center;
}

div#S {
  width: 40%;
  float: left;
  text-align: left;
}