<BODY background="a016bcg.gif"> <DIV style="top : 210px;left : 72px; position : absolute; z-index : 2; " id="Layer2"><IMG src="logo3.gif" width="590" height="94" border="0" alt="社会保険労務士 "></DIV> <DIV style="top : 451px;left : 163px; position : absolute; z-index : 3; " id="Layer4"></DIV> <DIV style="top : 420px;left : 174px; position : absolute; z-index : 4; " id="Layer3" align="center"><FONT size="+4" color="#0000ff"><B><FONT size="+4"><FONT size="+4" color="#0000ff"><A href="page02.htm"><FONT size="+4" color="#0000ff">井上労務管理事務所</FONT></A></FONT></FONT></B></FONT><FONT color="#0000ff"><BR> </FONT></DIV> <DIV style="top : 499px;left : 226px; position : absolute; z-index : 5; " id="Layer6"> <P style="font-size : 24px;color : blue;"><FONT size="+4" color="#0000ff"><B><FONT size="+3"><FONT size="+3" color="#0000ff">社会保険労務士　　　井上　博文</FONT></FONT></B></FONT><FONT color="#0000ff"><BR> </FONT></P> </DIV> <DIV style="top : 549px;left : 291px; position : absolute; z-index : 6; " id="Layer7"><FONT color="#0000ff" size="5"><B>〒６７２－８０４８<BR> 姫路市飾磨区三宅１丁目３０番地<BR> 　　　TEL　（０７９２）４３－０１１７<BR> 　　　 FAX　（０７９２）４３－０１１８<BR> 　　　 Eｰmail : inuehrhm@d2.dion.ne.jp</B></FONT><BR> </DIV> <DIV style="top : 778px;left : 124px; position : absolute; z-index : 7; " id="Layer5"><A href="page02.htm"><IMG src="10a.gif" width="79" height="34" border="0"></A></DIV> <DIV style="top : 782px;left : 420px; position : absolute; z-index : 8; " id="Layer8"><A href="seminar/sub1.htm"><IMG src="03a.gif" width="90" height="34" border="0"></A></DIV> </BODY>