if(document.images) {
	var btn_up_ams = new Image();
	btn_up_ams.src = "common/images/cnt02_ams.gif";
	var btn_over_ams = new Image();
	btn_over_ams.src = "common/images/cnt02_ams_on.gif";

	var btn_up_accounting = new Image();
	btn_up_accounting.src = "common/images/cnt03_accounting.gif";
	var btn_over_accounting = new Image();
	btn_over_accounting.src = "common/images/cnt03_accounting_on.gif";

	var btn_up_taxation = new Image();
	btn_up_taxation.src = "common/images/cnt04_taxation.gif";
	var btn_over_taxation = new Image();
	btn_over_taxation.src = "common/images/cnt04_taxation_on.gif";

	var btn_up_consul = new Image();
	btn_up_consul.src = "common/images/cnt05_consul.gif";
	var btn_over_consul = new Image();
	btn_over_consul.src = "common/images/cnt05_consul_on.gif";

	var btn_up_inheritance = new Image();
	btn_up_inheritance.src = "common/images/cnt06_inheritance.gif";
	var btn_over_inheritance = new Image();
	btn_over_inheritance.src="common/images/cnt06_inheritance_on.gif";

	var btn_up_course = new Image();
	btn_up_course.src ="common/images/cnt07_course.gif";
	var btn_over_course = new Image();
	btn_over_course.src ="common/images/cnt07_course_on.gif";

	var btn_up_price = new Image();
	btn_up_price.src ="common/images/cnt08_price.gif";
	var btn_over_price = new Image();
	btn_over_price.src ="common/images/cnt08_price_on.gif";

	var btn_up_inquiry = new Image();
	btn_up_inquiry.src ="common/images/cnt09_inquiry.gif";
	var btn_over_inquiry = new Image();
	btn_over_inquiry.src ="common/images/cnt09_inquiry_on.gif";

	var btn_up_estimate = new Image();
	btn_up_estimate.src ="common/images/cnt10_estimate.gif";
	var btn_over_estimate = new Image();
	btn_over_estimate.src ="common/images/cnt10_estimate_on.gif";

	var btn_up_company = new Image();
	btn_up_company.src = "common/images/cnt11_company.gif";
	var btn_over_company = new Image();
	btn_over_company.src = "common/images/cnt11_company_on.gif";

	var btn_up_staff = new Image();
	btn_up_staff.src ="common/images/cnt12_staff.gif";
	var btn_over_staff = new Image();
	btn_over_staff.src ="common/images/cnt12_staff_on.gif";

	var btn_up_partners = new Image();
	btn_up_partners.src ="common/images/cnt13_partners.gif";
	var btn_over_partners = new Image();
	btn_over_partners.src ="common/images/cnt13_partners_on.gif";

	var btn_up_privacy = new Image();
	btn_up_privacy.src ="common/images/cnt14_privacy.gif";
	var btn_over_privacy = new Image();
	btn_over_privacy.src ="common/images/cnt14_privacy_on.gif";

	var btn_up_oyakudachi = new Image();
	btn_up_oyakudachi.src ="common/images/cnt20_oyakudachi.gif";
	var btn_over_oyakudachi = new Image();
	btn_over_oyakudachi.src ="common/images/cnt20_oyakudachi_on.gif";

	var btn_up_hojokin = new Image();
	btn_up_hojokin.src ="common/images/cnt21_hojokin.gif";
	var btn_over_hojokin = new Image();
	btn_over_hojokin.src ="common/images/cnt21_hojokin_on.gif";

}

function mouse_over(btnname) {
	switch(btnname) {
		case 'ams':
			document["ams"].src = btn_over_ams.src;
			break;

		case 'accounting':
			document["accounting"].src = btn_over_accounting.src;
			break;

		case 'taxation':
			document["taxation"].src = btn_over_taxation.src;
			break;

		case 'consul':
			document["consul"].src = btn_over_consul.src;
			break;

		case 'inheritance':
			document["inheritance"].src = btn_over_inheritance.src;
			break;
		
		case 'course':
			document["course"].src = btn_over_course.src;
			break;

		case 'price':
			document["price"].src = btn_over_price.src;
			break;

		case 'inquiry':
			document["inquiry"].src = btn_over_inquiry.src;
			break;

		case 'estimate':
			document["estimate"].src = btn_over_estimate.src;
			break;

		case 'company':
			document["company"].src = btn_over_company.src;
			break;

		case 'staff':
			document["staff"].src = btn_over_staff.src;
			break;

		case 'partners':
			document["partners"].src = btn_over_partners.src;
			break;

		case 'privacy':
			document["privacy"].src = btn_over_privacy.src;
			break;

		case 'oyakudachi':
			document["oyakudachi"].src = btn_over_oyakudachi.src;
			break;

		case 'hojokin':
			document["hojokin"].src = btn_over_hojokin.src;
			break;
	}
}

function mouse_up(btnname) {
	switch(btnname) {
		case 'ams':
			document["ams"].src = btn_up_ams.src;
			break;

		case 'accounting':
			document["accounting"].src = btn_up_accounting.src;
			break;

		case 'taxation':
			document["taxation"].src = btn_up_taxation.src;
			break;

		case 'consul':
			document["consul"].src = btn_up_consul.src;
			break;

		case 'inheritance':
			document["inheritance"].src = btn_up_inheritance.src;
			break;

		case 'course':
			document["course"].src = btn_up_course.src;
			break;

		case 'price':
			document["price"].src = btn_up_price.src;
			break;

	
		case 'inquiry':
			document["inquiry"].src = btn_up_inquiry.src;
			break;

		case 'estimate':
			document["estimate"].src = btn_up_estimate.src;
			break;

		case 'company':
			document["company"].src = btn_up_company.src;
			break;

		case 'staff':
			document["staff"].src = btn_up_staff.src;
			break;

		case 'partners':
			document["partners"].src = btn_up_partners.src;
			break;

		case 'privacy':
			document["privacy"].src = btn_up_privacy.src;
			break;

		case 'oyakudachi':
			document["oyakudachi"].src = btn_up_oyakudachi.src;
			break;

		case 'hojokin':
			document["hojokin"].src = btn_up_hojokin.src;
			break;
	}
}

function mwinopen1() { window.open("mwin_tkc1.html","WindowOpen1","width=430,height=600,status=yes,scrollbars=yes,resizable=yes") }
function mwinopen2() { window.open("mwin_tkc2.html","WindowOpen2","width=430,height=650,status=yes,scrollbars=yes,resizable=yes") }
function mwinopen3() { window.open("mwin_incometax.html","WindowOpen1","width=430,height=480,status=yes,scrollbars=yes,resizable=yes") }
function mwinopen4() { window.open("mwin_corporatetax.html","WindowOpen1","width=430,height=480,status=yes,scrollbars=yes,resizable=yes") }
function mwinopen5() { window.open("mwin_exciseduty.html","WindowOpen1","width=430,height=550,status=yes,scrollbars=yes,resizable=yes") }
function mwinopen6() { window.open("mwin_accessiontax.html","WindowOpen1","width=430,height=500,status=yes,scrollbars=yes,resizable=yes") }
function mwinopen7() { window.open("mwin_donationtax.html","WindowOpen1","width=430,height=520,status=yes,scrollbars=yes,resizable=yes") }
function movingopen() { window.open("moving.html","moving","status=yes,scrollbars=yes,width=600,height=600,resizable=yes") }