:root{color-scheme:light;--ink:#183331;--muted:#536761;--line:#dce7e1;--accent:#126653;--soft:#eef6f1;--paper:#fff;--warn:#8f3e14;font-family:"BIZ UDPGothic","Yu Gothic",Meiryo,sans-serif;font-size:16px;line-height:1.8;color:var(--ink);background:#f5f7f4}*{box-sizing:border-box}body{margin:0}main{max-width:1080px;margin:auto;padding:28px 22px 60px}.hero{padding:22px 8px}.eyebrow{font-size:.8rem;letter-spacing:.13em;color:var(--accent);font-weight:bold}h1{font-size:clamp(1.8rem,4vw,2.6rem);line-height:1.5;letter-spacing:.025em;margin:.3em 0}h2{font-size:1.22rem;margin:.3em 0 1em}h3{font-size:1.05rem}.privacy{font-size:.88rem;color:var(--muted)}.compact{display:flex;gap:16px;flex-wrap:wrap;align-items:center;padding:12px 8px}.compact p{flex:1;min-width:190px;margin:0}.compact .hint{flex-basis:100%}.card{padding:24px;background:var(--paper);border:1px solid var(--line);border-radius:14px;margin:20px 0;box-shadow:0 3px 12px #18333104}.grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:18px}.subgrid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:12px}.section-heading,.actions,.action-bar{display:flex;align-items:center;gap:12px;flex-wrap:wrap}.section-heading{justify-content:space-between;margin-bottom:15px}label{display:block;font-size:.9rem;font-weight:600;min-width:0}input,select,textarea,button{font:inherit}input:not([type=checkbox]),select,textarea{display:block;width:100%;border:1px solid #9cb6aa;border-radius:7px;padding:10px 12px;background:#fff;color:var(--ink);margin-top:5px;min-height:46px}input[type=checkbox]{width:20px;height:20px;vertical-align:middle;margin:0 9px 0 0;accent-color:var(--accent)}textarea{font-size:.85rem;line-height:1.5;resize:vertical}button,.file-label{cursor:pointer;display:inline-block;border:1px solid var(--accent);border-radius:8px;min-height:46px;padding:10px 18px;background:var(--accent);color:#fff;font-weight:600;font-size:.9rem}button.secondary{background:white;color:var(--accent)}button:disabled{opacity:.5;cursor:default}button:hover:not(:disabled){filter:brightness(.95)}a{color:var(--accent);text-underline-offset:3px}summary{cursor:pointer;font-weight:700;min-height:42px;padding:7px 0}details[open]>summary{margin-bottom:18px}details details{border-top:1px solid var(--line);padding-top:10px;margin-top:16px}details:not(.card){margin:18px 0}*:focus-visible{outline:3px solid #b57517;outline-offset:4px}.hint{font-size:.83rem;color:var(--muted)}.editor-card{background:#f8faf7;padding:18px;border:1px solid var(--line);border-radius:9px;margin:14px 0}.editor-card h3{margin:0 0 12px}.editor-card .remove{margin-top:14px}.checklist{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:10px;margin:18px 0}.checklist label{font-weight:400}.metrics{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:12px;margin:18px 0}.metric{padding:16px;border-radius:9px;background:var(--soft)}.metric strong{display:block;font-size:1.4rem;overflow-wrap:anywhere}.metric span{font-size:.83rem;color:var(--muted)}#errors{padding:16px;border:2px solid var(--warn);background:#fff5ed;border-radius:8px;white-space:pre-wrap}#stale{background:#fff1d5;padding:12px;border-radius:8px}#progress{padding-top:12px;font-size:.9rem}progress{width:100%;height:14px;accent-color:var(--accent)}.table-wrap{overflow-x:auto;max-width:100%}table{width:100%;border-collapse:collapse;font-size:.82rem;font-variant-numeric:tabular-nums}th,td{padding:10px;border-bottom:1px solid var(--line);text-align:right;white-space:nowrap}th:first-child,td:first-child{text-align:left}th{background:var(--soft)}pre{white-space:pre-wrap;overflow-wrap:anywhere;font-size:.78rem;max-height:450px;overflow:auto}svg.chart{display:block;width:100%;height:auto;max-height:400px}svg text{font-family:inherit;font-size:11px}.legend{font-size:.8rem;display:flex;gap:14px;flex-wrap:wrap}.legend span:before{content:"";display:inline-block;width:20px;height:3px;margin-right:6px;vertical-align:middle;background:var(--color)}.file-label input{font-size:.8rem;color:var(--ink)}footer{font-size:.8rem;color:var(--muted);padding:20px 8px}.small-only{display:none}[hidden]{display:none!important}.action-bar{margin:24px 0 0}.action-bar button:first-child{flex:1}.notice{padding:12px;border-left:4px solid var(--accent);background:var(--soft)}@media(max-width:680px){main{padding:12px 12px 40px}.hero{padding:12px 2px}.grid,.subgrid,.metrics{grid-template-columns:1fr 1fr}.card{padding:16px;margin:14px 0;border-radius:10px}.small-only{display:block}.checklist{grid-template-columns:1fr}.metric strong{font-size:1.2rem}.compact{padding:8px 0}.action-bar button{width:100%}.actions button{flex:1}.editor-card{padding:12px}}@media(max-width:390px){.grid,.subgrid{grid-template-columns:1fr}}

#simulator.is-collapsed{padding-top:10px;padding-bottom:14px}.is-collapsed .hero{padding:4px 0}.is-collapsed .hero p,.is-collapsed footer{display:none}.is-collapsed .hero h1{font-size:1.3rem;margin:0 0 8px}.is-collapsed .compact p{margin:6px 0;font-size:.88rem}.is-collapsed #compact-state{font-size:.78rem}

#tax-policy li,#tax-policy a{overflow-wrap:anywhere}