s40m.com.		30 IN SOA ns1.xserver.jp. root.xserver.jp. (
				0          ; serial
				10800      ; refresh (3 hours)
				3600       ; retry (1 hour)
				604800     ; expire (1 week)
				3600       ; minimum (1 hour)
				)

s40m.com.		30 IN TXT "v=spf1 +a:sv12765.xserver.jp +a:s40m.com +mx
include:spf.sender.xserver.jp ~all"

s40m.com.		30 IN A	183.181.96.126

Mail exchangers:
s40m.com.		30 IN MX 0 s40m.com.

Name servers:
s40m.com.		30 IN NS ns1.xserver.jp.
s40m.com.		30 IN NS ns4.xserver.jp.
s40m.com.		30 IN NS ns2.xserver.jp.
s40m.com.		30 IN NS ns5.xserver.jp.
s40m.com.		30 IN NS ns3.xserver.jp.