if(userName == ''){
document.write('<div align="center">');
document.write('<table bgcolor="#FFFFFF" border="0" cellpadding="0" cellspacing="0" width="100%">');
document.write('<tr><td><img src="s.gif" width="1" height="1" border="0" alt=""></td>');
document.write('<td width="953" valign="top" align="center">');
document.write('<div align="center">');
document.write('<table bgcolor="#FFFFFF" border="0" cellpadding="0" cellspacing="0" width="953">');
document.write('<tr><td width="182" rowspan="3" valign="middle"><div style="padding:5px 0px 0px 0px"><a href="http://www.kitz.co.jp/" target="_blank"><img src="_common/logo.gif" width="182" height="51" border="0" alt="KITZ logo"></a></div></td>');
document.write('<td width="771" valign="top"><div align="right"><img src="s.gif" width="1" height="30" border="0" alt=""></div></td></tr>');
document.write('<tr><td><img src="s.gif" width="1" height="3" border="0" alt=""></td></tr>');
document.write('<tr><td valign="bottom" align="right">');
document.write('<div style="padding:2px;font-size:10pt;color:#666666;">ユーザ：<b>ログインしていません</b></div>');
document.write('<table bgcolor="#FFFFFF" border="0" cellpadding="0" cellspacing="0" width="186">');
document.write('<tr><td width="34"><a href="'+homeUrl+'" onMouseOut="MM_swapImgRestore();" onMouseOver="MM_swapImage(\'navi1\',\'\',\'_common/navi1_f2.jpg\',1);"><img name="navi1" src="_common/navi1.jpg" width="34" height="31" border="0" alt=""></a></td>');
document.write('<td width="118"><a href="'+loginUrl+'" onMouseOut="MM_swapImgRestore();" onMouseOver="MM_swapImage(\'navi4\',\'\',\'_common/navi4_f2.jpg\',1);"><img name="navi4" src="_common/navi4.jpg" width="118" height="31" border="0" alt=""></a></td>');
document.write('<td width="34"><a href="'+helpUrl+'" onMouseOut="MM_swapImgRestore();" onMouseOver="MM_swapImage(\'navi5\',\'\',\'_common/navi5_f2.jpg\',1);"><img name="navi5" src="_common/navi5.jpg" width="34" height="31" border="0" alt=""></a></td></tr>');
document.write('</table>');
document.write('</td></tr>');
document.write('</table>');
document.write('</div>');
document.write('</td><td><img src="s.gif" width="1" height="1" border="0" alt=""></td></tr></table>');
document.write('</div>');

}else{
document.write('<div align="center">');
document.write('<table bgcolor="#FFFFFF" border="0" cellpadding="0" cellspacing="0" width="100%">');
document.write('<tr><td><img src="s.gif" width="1" height="1" border="0" alt=""></td>');
document.write('<td width="953" valign="top" align="center">');
document.write('<div align="center">');
document.write('<table bgcolor="#FFFFFF" border="0" cellpadding="0" cellspacing="0" width="953">');
document.write('<tr><td width="182" rowspan="3" valign="middle"><div style="padding:5px 0px 0px 0px"><a href="http://www.kitz.co.jp/" target="_blank"><img src="_common/logo.gif" width="182" height="51" border="0" alt="KITZ logo"></a></div></td>');
document.write('<td width="771" valign="top"><div align="right"><img src="s.gif" width="1" height="30" border="0" alt=""></div></td></tr>');
document.write('<tr><td><img src="s.gif" width="1" height="3" border="0" alt=""></td></tr>');
document.write('<tr><td valign="bottom" align="right">');
document.write('<div style="padding:2px;font-size:10pt;color:#666666;">ユーザ：<b>'+userName+'</b></div>');
document.write('<table bgcolor="#FFFFFF" border="0" cellpadding="0" cellspacing="0" width="304">');
document.write('<tr><td width="34"><a href="'+homeUrl+'" onMouseOut="MM_swapImgRestore();" onMouseOver="MM_swapImage(\'navi1\',\'\',\'_common/navi1_f2.jpg\',1);"><img name="navi1" src="_common/navi1.jpg" width="34" height="31" border="0" alt=""></a></td>');
document.write('<td width="118"><a href="'+roshUrl+'" onMouseOut="MM_swapImgRestore();" onMouseOver="MM_swapImage(\'navi2\',\'\',\'_common/navi2_f2.jpg\',1);"><img name="navi2" src="_common/navi2.jpg" width="118" height="31" border="0" alt=""></a></td>');
document.write('<td width="118"><a href="'+logoutUrl+'" onMouseOut="MM_swapImgRestore();" onMouseOver="MM_swapImage(\'navi4out\',\'\',\'_common/navi4out_f2.jpg\',1);"><img name="navi4out" src="_common/navi4out.jpg" width="118" height="31" border="0" alt=""></a></td>');
document.write('<td width="34"><a href="'+helpUrl+'" onMouseOut="MM_swapImgRestore();" onMouseOver="MM_swapImage(\'navi5\',\'\',\'_common/navi5_f2.jpg\',1);"><img name="navi5" src="_common/navi5.jpg" width="34" height="31" border="0" alt=""></a></td></tr>');
document.write('</table>');
document.write('</td></tr>');
document.write('</table>');
document.write('</div>');
document.write('</td><td><img src="s.gif" width="1" height="1" border="0" alt=""></td></tr></table>');
document.write('</div>');
}