:root{--bg:#fbfaf7;--surface:#fff;--text:#22252a;--muted:#5f6670;--line:#e3e1db;--accent:#1f6f5c;--accent-soft:#e6f2ee;--warn:#8a5a00;--warn-soft:#fff6df;color-scheme:light}@media (prefers-color-scheme:dark){:root{--bg:#17191c;--surface:#202328;--text:#e8e6e1;--muted:#a3a8b0;--line:#353a41;--accent:#6cc4a8;--accent-soft:#1d322c;--warn:#f0c46a;--warn-soft:#33291a;color-scheme:dark}}*{box-sizing:border-box}body{background:var(--bg);color:var(--text);margin:0;font-family:system-ui,-apple-system,Hiragino Sans,Noto Sans JP,Yu Gothic UI,sans-serif;line-height:1.8}a{color:var(--accent)}.wrap{max-width:760px;margin:0 auto;padding:0 16px}header.site{border-bottom:1px solid var(--line);background:var(--surface)}header.site .wrap{flex-wrap:wrap;align-items:baseline;gap:12px;padding-top:12px;padding-bottom:12px;display:flex}header.site .logo{color:var(--text);font-size:1.15rem;font-weight:700;text-decoration:none}header.site .tagline{color:var(--muted);font-size:.85rem}main{padding:24px 0 48px}h1{margin:0 0 12px;font-size:1.5rem;line-height:1.4}h2{border-bottom:1px solid var(--line);margin:32px 0 8px;padding-bottom:4px;font-size:1.2rem}.pr-note{color:var(--muted);border:1px solid var(--line);border-radius:6px;margin-bottom:16px;padding:4px 10px;font-size:.8rem;display:inline-block}.note{color:var(--muted);font-size:.85rem}.warn{background:var(--warn-soft);color:var(--warn);border-radius:8px;padding:10px 14px;font-size:.9rem}table{border-collapse:collapse;width:100%;font-size:.92rem}th,td{border-bottom:1px solid var(--line);text-align:left;padding:6px 8px}td.num,th.num{text-align:right;font-variant-numeric:tabular-nums}footer.site{border-top:1px solid var(--line);color:var(--muted);padding:20px 0 32px;font-size:.85rem}footer.site nav{flex-wrap:wrap;gap:16px;margin-bottom:8px;display:flex}.calc{background:var(--surface);border:1px solid var(--line);border-radius:10px;margin:16px 0 24px;padding:16px}.calc fieldset{border:0;flex-wrap:wrap;gap:8px 16px;margin:0 0 12px;padding:0;display:flex}.calc .calc-all{margin:0;display:block}.calc legend{margin-bottom:4px;padding:0;font-weight:700}.calc-inputs{gap:10px;margin-bottom:16px;display:grid}.calc-inputs>label{flex-direction:column;gap:2px;font-size:.92rem;display:flex}.calc-inputs>label.calc-check{flex-direction:row;align-items:center;gap:6px}.calc-yen{align-items:center;gap:6px;display:flex}.calc input:not([type]),.calc input[inputmode],.calc select{font:inherit;border:1px solid var(--line);background:var(--bg);color:var(--text);border-radius:6px;width:100%;max-width:220px;padding:6px 10px;font-size:1rem}.calc-result{grid-template-columns:repeat(auto-fit,minmax(200px,1fr));gap:10px;display:grid}.calc-card{border:1px solid var(--line);background:var(--bg);border-radius:8px;padding:10px 12px}.calc-card h3{margin:0 0 6px;font-size:1rem}.calc-card dl{margin:0}.calc-line{justify-content:space-between;gap:8px;padding:3px 4px;font-size:.9rem;display:flex}.calc-line dt{color:var(--muted)}.calc-line dd{font-variant-numeric:tabular-nums;white-space:nowrap;margin:0}.calc-main{background:var(--accent-soft);border-radius:4px;font-weight:700}.calc-main dt{color:var(--text)}.calc-main dd{font-size:1.1rem}table.fees th:first-child,table.fees td:first-child{white-space:nowrap}.calc-sub{border-top:1px solid var(--line);margin:8px 0 0;padding-top:8px;font-size:.95rem}.calc-sub:first-child{border-top:0;margin-top:0;padding-top:0}.calc-inputs .note{font-size:.8rem}.calc-verdict{margin-top:12px}.calc-verdict p{margin:8px 0}.next-step{border-left:4px solid var(--accent);background:var(--accent-soft);border-radius:0 8px 8px 0;margin:24px 0;padding:8px 14px}table.nowrap-last th:last-child,table.nowrap-last td:last-child{white-space:nowrap}.filing-options li{margin-bottom:10px}.calc .calc-axis{flex-direction:column;gap:4px;margin-top:12px}pre{background:var(--surface);border:1px solid var(--line);border-radius:6px;padding:12px 14px;font-size:.85em;line-height:1.5;overflow-x:auto}pre code{background:0 0;padding:0}.video-embed{aspect-ratio:16/9;margin:1em 0;position:relative}.video-embed iframe{border:0;width:100%;height:100%;position:absolute;inset:0}