document.getElementById("img").src = document.getElementById("file").value;

<div style="filter:progid:DXImageTransform.Microsoft.AlphaImageLoader(sizingMethod = scale); width:300px; height:300px;" id="div1"></div>
<script type="javascript">
document.getElementById("div1").filters.item("DXImageTransform.Microsoft.AlphaImageLoader").src = document.getElementById("file").value;
</script>

var isIE = (document.all) ? true : false;
var isIE7 = isIE && (navigator.userAgent.indexOf('MSIE 7.0') != -1);
var isIE8 = isIE && (navigator.userAgent.indexOf('MSIE 8.0') != -1);
var file = document.getElementById("file");
if (isIE7 || isIE8) {
file.select();
img = document.selection.createRange().text;
document.selection.empty();
document.getElementById("img").src = img;
}

　　if (navigator.userAgent.indexOf("Firefox") != -1) {
　　try {netscape.security.PrivilegeManager.enablePrivilege("UniversalXPConnect");
} catch (e) {
}
img = document.getElementById("file").value;
　　}

　　　　　　if (!document.all) {
img = img.replace(////g, "/");
img = "file:///" + img
}

　　document.getElementById("img").src = document.getElementById("file").files[0].getAsDataURL();