: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}summary:focus-visible{outline-offset:4px;outline:3px solid #c48226}[tabindex]:focus-visible{outline-offset:4px;outline:3px solid #c48226}main,.hero-copy,.job-fields>*,.result-section{min-width:0}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}.article-table-scroll{border:1px solid var(--line);border-radius:8px;max-width:100%;margin:12px 0 28px;overflow-x:auto}.table-scroll-hint{display:none}.article-table-scroll table{min-width:550px}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}.form-actions{flex-wrap:wrap;align-items:center;gap:12px;display:flex}.optional{color:var(--muted);margin-left:8px;font-size:.72rem;font-weight:400}.amount-reading{margin:6px 0;font-size:.85rem;font-weight:700}.result-section,#result-heading{scroll-margin-top:24px}.income-summary output{overflow-wrap:anywhere;font-variant-numeric:tabular-nums}.result-intro{margin:32px 0 20px}.result-intro h2{font-size:1.25rem}.result-intro p{margin-bottom:10px}.result-cards{grid-template-columns:repeat(2,minmax(0,1fr));align-items:start;gap:16px;margin:18px 0 24px;display:grid}.result-card{border:1px solid var(--line);overflow-wrap:anywhere;background:#fff;border-radius:10px;padding:24px}.result-card.needs-check{border-top:4px solid #946019;padding-top:21px}.result-category{color:var(--muted);margin-bottom:8px;font-size:.75rem}.result-card h3{margin-bottom:14px;font-size:1.05rem}.result-status{color:var(--ink);background:#eef1eb;border-radius:5px;margin-bottom:12px;padding:10px 12px;font-size:.85rem;font-weight:700}.needs-check .result-status{color:#69430d;background:#faf0dd}.result-threshold{color:var(--muted);margin-bottom:8px;font-size:.8rem}.result-remaining,.result-consequence{margin-bottom:14px;font-size:.85rem}details summary{cursor:pointer;min-height:44px;padding:10px 0;font-size:.85rem;font-weight:600}.source-details{border-top:1px solid var(--line);font-size:.8rem}.source-details a{padding:8px 0;display:inline-block}.other-results,.rule-details{border-top:1px solid var(--line);padding:4px 0}.rule-notes{padding-left:24px}.rule-notes li{margin:12px 0}.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{align-items:center;min-height:44px;text-decoration:none;display:inline-flex}.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 h1 span{white-space:nowrap;display:block}.income-preview{background:#e8eedf;border:1px solid #c7d4bd;border-radius:14px;min-width:0;margin:0;padding:30px}.income-preview figcaption{border-bottom:1px solid #c7d4bd;padding-bottom:20px}.income-preview .eyebrow{margin-bottom:8px;display:block}.income-preview figcaption strong{font-size:1.05rem}.preview-jobs{margin:12px 0 0}.preview-jobs>div{border-bottom:1px solid #c7d4bd;justify-content:space-between;align-items:baseline;gap:12px;padding:14px 0;display:flex}.preview-jobs dt{font-size:.8rem}.preview-jobs dd{white-space:nowrap;margin:0;font-weight:700}.preview-total{padding:20px 0 4px}.preview-total>span{font-size:.8rem;display:block}.preview-total strong{letter-spacing:-.04em;font-size:3rem;line-height:1.5}.preview-total strong span{margin-left:5px;font-size:1rem}.preview-note{margin:12px 0;font-size:.8rem}.income-preview small{font-size:.7rem}.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-categories ul{flex-wrap:wrap;gap:10px;margin:0 0 24px;padding:0;list-style:none;display:flex}.article-categories a{border:1px solid #aab9b0;border-radius:24px;align-items:center;min-height:44px;padding:8px 18px;font-size:.85rem;text-decoration:none;display:inline-flex}.article-categories a[aria-current=page]{background:var(--green);color:#fff;border-color:var(--green);font-weight:700}.article-categories a:hover{box-shadow:0 0 0 1px var(--green)}.article-count{color:var(--muted);margin-bottom:16px;font-size:.8rem}.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 article:focus-within{border-color:var(--green);background:#fbfcf8}.article-list article:has(a:hover){border-color:var(--green);background:#fbfcf8}.article-meta{flex-wrap:wrap;align-items:center;gap:16px;display:flex}.article-list time{color:var(--muted);font-size:.75rem}.category-label{color:var(--green);background:#e8eee6;border-radius:4px;padding:3px 9px;font-size:.75rem;font-weight:700}.article-list h2,.article-list h3{margin:14px 0 10px;padding-right:20px;font-size:1.15rem}.article-list h2 a,.article-list h3 a{text-decoration:none}.article-list h2 a:after,.article-list h3 a:after{content:"";border-radius:8px;position:absolute;top:0;bottom:0;left:0;right:0}.article-list p{color:var(--muted);margin:0;font-size:.9rem}.article-arrow{color:var(--green);font-size:1.2rem;position:absolute;top:30px;right:24px}.article-read{color:var(--green);margin-top:18px;font-size:.8rem;font-weight:700;display:block}.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}.mobile-break{display:block}.table-scroll-hint{color:var(--muted);margin:16px 0 8px;font-size:.8rem;display:block}.article-table-scroll th,.article-table-scroll td{min-width:120px}.article-table-scroll td:last-child{min-width:130px}.result-cards{grid-template-columns:1fr}.result-card{padding:20px}.result-card.needs-check{padding-top:17px}.income-summary output{font-size:max(1.4rem,min(6.5vw,2.2rem))}.form-actions .button{width:100%}.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:32px;padding:36px 0 40px}.hero h1{font-size:max(1.65rem,min(7.2vw,3rem))}.income-preview{width:100%;max-width:440px;margin:auto;padding:24px}.hero-description{font-size:.9rem}.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}}
