head_g  = '<table width="100%" border="0" cellspacing="0" cellpadding="0">';
head_g += '<tr>';
head_g += '<td align="center" background="http://www.megasoft.co.jp/common/head/img/h_logobg.gif">';
head_g += '<table width="650" border="0" cellspacing="0" cellpadding="0">';
head_g += '<tr>';
head_g += '<td><a href="http://www.megasoft.co.jp/"><img src="http://www.megasoft.co.jp/common/head/img/mega_logo.gif" width="111" height="24" border="0"></a></td>';
head_g += '</tr>';
head_g += '</table>';
head_g += '</td>';
head_g += '</tr>';
head_g += '</table>';

document.write(head_g);