<?xml version="1.0" encoding="Shift_JIS" ?>
<?xml-stylesheet href="filter2.xsl" type="text/xsl" ?>
<EMPLOYEES>
  <EMPLOYEE  empid="A001">
    <Name>Kazuhiko Naito</Name>
    <Dept >Education</Dept>
    <Salary>200000</Salary>
  </EMPLOYEE>
  <EMPLOYEE  empid="B002">
    <Name>Masahiko Kondo</Name>
    <Dept >Sales</Dept>
    <Salary>300000</Salary>
  </EMPLOYEE>
  <EMPLOYEE  empid="C003">
    <Name>Reiko Sato</Name>
    <Dept >Education</Dept>
    <Salary>400000</Salary>
  </EMPLOYEE>
  <EMPLOYEE  empid="D004">
    <Name>Masao Ito</Name>
    <Dept >Sales</Dept>
    <Salary>500000</Salary>
  </EMPLOYEE>

</EMPLOYEES>