:root{--paper:#f6f6f0;--ink:#203831;--muted:#586a62;--green:#1b5949;--line:#d6ddd4;--lime:#e3edb7;--white:#fff;--red:#9f302a}*{box-sizing:border-box}body{background:var(--paper);color:var(--ink);margin:0;font-family:Noto Sans JP,Yu Gothic,Meiryo,sans-serif;line-height:1.8}a{color:var(--green);text-underline-offset:4px}button,input{font:inherit}button,a,input{touch-action:manipulation}a:focus-visible{outline-offset:4px;outline:3px solid #c48226}button:focus-visible{outline-offset:4px;outline:3px solid #c48226}input:focus-visible{outline-offset:4px;outline:3px solid #c48226}h1,h2,h3,p{margin-top:0}h1,h2,h3{letter-spacing:-.035em;line-height:1.5}h1{font-size:max(2rem,min(4.5vw,3.7rem));font-weight:800}h2{font-size:1.5rem}small{color:var(--muted);font-size:.78rem;display:block}.container{max-width:1120px;margin:auto;padding:0 32px}.tool-page{max-width:1050px}.page-intro{max-width:800px;padding:64px 0 32px}.page-intro h1{margin-bottom:20px}.privacy-title span{display:inline-block}@media (max-width:360px){.reading-page .privacy-title{font-size:1.6rem}}.page-intro p{color:var(--muted)}.eyebrow{letter-spacing:.1em;color:var(--green);margin-bottom:12px;font-size:.78rem;font-weight:700}.mobile-break{display:none}.privacy-note{color:var(--muted);border-left:3px solid var(--green);margin-bottom:28px;padding-left:12px;font-size:.85rem}.panel{background:var(--white);border:1px solid var(--line);border-radius:12px;margin-bottom:24px;padding:28px 32px}.section-heading{align-items:center;gap:14px;margin-bottom:22px;display:flex}.section-heading h2{margin:0;font-size:1.25rem}.step-number{color:var(--green);border:1px solid var(--line);border-radius:50%;place-items:center;width:34px;height:34px;font-size:.8rem;font-weight:700;display:grid}.profile-fields{align-items:center;gap:48px;display:flex}.profile-fields label{font-size:.9rem;font-weight:600}.profile-fields>div>label{display:block}.input-with-unit{align-items:center;gap:12px;display:flex}.checkbox-label{align-items:center;gap:10px;display:flex}.checkbox-label input{accent-color:var(--green);width:20px;height:20px}.job-row{border:0;border-top:1px solid var(--line);min-width:0;margin:28px 0 24px;padding:20px 0 0}.job-row legend{padding-right:12px;font-size:.85rem;font-weight:700}.job-fields{grid-template-columns:.7fr 1.2fr 1.2fr;gap:20px;display:grid}.job-fields label{font-size:.8rem;font-weight:600;display:block}input:not([type=checkbox]){width:100%;color:var(--ink);background:#fcfdfb;border:1px solid #aab9b0;border-radius:6px;min-height:48px;margin-top:8px;padding:12px}.input-with-unit input:not([type=checkbox]){width:110px}.field-hint{color:var(--muted);margin:8px 0;font-size:.75rem}.muted{color:var(--muted);font-size:.9rem}.error{color:var(--red);margin-top:10px;font-size:.85rem}.warning{color:#86570d;margin-top:8px;font-size:.8rem}.button{background:var(--green);color:#fff;border:1px solid var(--green);cursor:pointer;border-radius:6px;justify-content:center;align-items:center;gap:20px;min-height:48px;padding:13px 24px;font-size:.9rem;font-weight:700;text-decoration:none;display:inline-flex}.button:hover{background:#154638}.button.secondary{color:var(--green);background:0 0}.button.secondary:hover{background:#eff4eb}.text-button{color:var(--muted);text-underline-offset:4px;cursor:pointer;background:0 0;border:0;min-height:44px;padding:10px 0;font-size:.78rem;text-decoration:underline}.income-summary{background:var(--green);color:#fff;border-radius:12px;justify-content:space-between;align-items:center;gap:20px;padding:30px 32px;display:flex}.income-summary h2{margin:0;font-size:1.1rem}.income-summary .eyebrow{color:#c5dfce;margin-bottom:8px}.income-summary output{letter-spacing:-.04em;font-size:max(1.6rem,min(4vw,2.8rem));font-weight:800}.notice{background:#edf0df;border-radius:6px;margin:16px 0;padding:20px 24px}.table-scroll{margin:24px 0;overflow-x:auto}table{border-collapse:collapse;text-align:left;background:#fff;width:100%;font-size:.9rem}caption{text-align:left;margin-bottom:12px;font-weight:700}th,td{border-bottom:1px solid var(--line);vertical-align:top;padding:18px 14px}thead th{background:#e8eee6;font-size:.78rem}td p{margin-bottom:8px}td small,th small{margin-top:8px}.status{font-size:.85rem;font-weight:700}.over{color:var(--red)}.under{color:var(--green)}.neutral{color:var(--muted)}.rule-notes,.scope-note{color:var(--muted);font-size:.85rem}.scope-note{margin:32px 0 16px}.disclaimer{color:var(--muted);background:#eaece4;border-radius:6px;margin:24px 0 56px;padding:22px 26px;font-size:.82rem}.disclaimer p{margin:6px 0 0}.disclaimer.compact{background:0 0;max-width:680px;margin:0;padding:0;font-size:.72rem}.site-header{border-bottom:1px solid var(--line);background:var(--paper)}.header-inner{justify-content:space-between;align-items:center;gap:28px;min-height:88px;display:flex}.brand{letter-spacing:-.045em;align-items:center;gap:10px;font-size:1rem;font-weight:800;text-decoration:none;display:flex}.brand-mark{background:var(--green);color:#fff;border-radius:6px;place-items:center;width:32px;height:32px;font-size:1.3rem;display:grid}.site-header nav{align-items:center;gap:26px;font-size:.8rem;display:flex}.site-header nav a{text-decoration:none}.nav-tool{border:1px solid var(--green);border-radius:5px;padding:9px 15px;font-weight:700}.skip-link{z-index:10;background:#fff;padding:10px;position:absolute;top:-100px;left:20px}.skip-link:focus{top:8px}.hero{grid-template-columns:1.25fr 1fr;align-items:center;gap:60px;padding:80px 0 72px;display:grid}.hero h1{margin-bottom:24px;line-height:1.5}.hero-description{color:var(--muted);margin-bottom:28px;font-size:.9rem}.hero-note{color:var(--muted);margin:12px 0 0;font-size:.73rem}.hero-illustration{background:#e7eddb;border:1px solid #d4dec6;border-radius:14px;padding:32px;transform:rotate(-3deg);box-shadow:10px 12px #e9eade}.illustration-top{border-bottom:1px solid #b8c6b1;justify-content:space-between;padding-bottom:20px;font-size:.9rem;font-weight:700;display:flex}.illustration-top>span:last-child{font-size:1.6rem;line-height:1}.illustration-row{background:#f9faf4;border-radius:6px;align-items:center;gap:12px;margin-top:14px;padding:18px 14px;font-size:.78rem;display:flex}.illustration-row>span:last-child{color:var(--green);margin-left:auto}.job-icon{color:var(--green);font-family:monospace;font-size:.7rem}.illustration-total{background:var(--green);color:#fff;border-radius:6px;justify-content:space-between;align-items:center;margin-top:20px;padding:20px 14px;font-size:1rem;font-weight:700;display:flex}.illustration-total>span:last-child{font-size:1.6rem}.illustration-caption{text-align:center;color:var(--muted);margin-top:18px;font-size:.65rem;display:block}.feature-strip{border-top:1px solid var(--line);border-bottom:1px solid var(--line);grid-template-columns:repeat(3,1fr);gap:20px;padding:22px 0;display:grid}.feature-strip p{margin:0;font-size:.8rem}.feature-strip span{color:var(--green);margin-right:16px;font-size:.68rem;font-weight:700}.latest-section{margin:62px 0 76px}.latest-heading{justify-content:space-between;align-items:flex-end;margin-bottom:22px;display:flex}.latest-heading h2{margin:0;font-size:1.6rem}.latest-heading>a{font-size:.8rem}.latest-heading .eyebrow{margin-bottom:8px}.article-list{margin-bottom:70px}.article-list article{border:1px solid var(--line);background:#fff;border-radius:8px;margin-bottom:16px;padding:28px 36px;position:relative}.article-list time{color:var(--muted);font-size:.75rem}.article-list h2,.article-list h3{margin:10px 0 8px;font-size:1.1rem}.article-list h2 a,.article-list h3 a{text-decoration:none}.article-list p{color:var(--muted);margin:0;padding-right:32px;font-size:.85rem}.article-arrow{color:var(--green);font-size:1.4rem;position:absolute;top:50%;right:32px}.reading-page{max-width:840px}.reading-page h1{font-size:max(1.8rem,min(4vw,2.7rem))}.prose{margin-bottom:64px;line-height:2}.prose h2{border-bottom:1px solid var(--line);margin-top:40px;padding-bottom:10px;font-size:1.3rem}.prose p{font-size:.95rem}.article-date{margin-top:28px}.pr-label{border:1px solid var(--line);border-radius:3px;padding:1px 5px;font-size:.7rem}.ad-notice{color:var(--muted);background:#eaece4;padding:14px;font-size:.8rem}.site-footer{border-top:1px solid var(--line);margin-top:20px;padding:36px 0 24px}.footer-top{justify-content:space-between;gap:24px;margin-bottom:24px;display:flex}.footer-brand{font-size:.85rem;font-weight:700;text-decoration:none}.site-footer nav{gap:22px;font-size:.72rem;display:flex}.copyright{color:var(--muted);margin:24px 0 0;font-size:.65rem}@media (max-width:720px){.container{padding:0 20px}.page-intro{padding:38px 0 20px}.panel{padding:22px 20px}.profile-fields{flex-wrap:wrap;gap:24px}.job-fields{grid-template-columns:1fr;gap:14px}.income-summary{flex-direction:column;align-items:flex-start;gap:14px;padding:24px 20px}.income-summary output{font-size:2.2rem}.mobile-break{display:block}th,td{min-width:160px}td:last-child{min-width:230px}.disclaimer{padding:20px}.header-inner{flex-wrap:wrap;gap:10px;min-height:76px;padding-top:16px;padding-bottom:16px}.brand{font-size:.85rem}.site-header nav{justify-content:flex-end;gap:20px;width:100%;font-size:.72rem}.brand-mark{width:28px;height:28px}.nav-tool{padding:5px 10px}.hero{grid-template-columns:1fr;gap:40px;padding:42px 0 48px}.hero h1{font-size:2.55rem}.hero-illustration{width:100%;max-width:400px;margin:auto;padding:24px;transform:rotate(-2deg)}.hero-description{font-size:.85rem}.desktop-break{display:none}.feature-strip{grid-template-columns:1fr;gap:10px;padding:20px 0}.latest-section{margin:40px 0}.article-list article{padding:24px}.article-arrow{right:22px}.footer-top{flex-direction:column;gap:16px}.site-footer nav{flex-wrap:wrap;gap:12px}}
