\documentclass{jsarticle}
\usepackage[dvipdfmx]{graphicx}
\usepackage{url}
\begin{document}
\includegraphics[width=15cm]{tiger.eps}

\verb|tiger.eps| from the Ghostscript examples or,
\verb|Panthera tigris tigris.jpg|; 22:44, 16 July 2009 UTC; URL: \url{http://en.wikipedia.org/wiki/File:Panthera_tigris_tigris.jpg}
\end{document}
