:root{color-scheme:light;color:#263241;font-synthesis:none;--ink:#263241;--muted:#5c6978;--line:#d7dee6;--soft:#f5f7fa;--blue:#1d4ed8;--blue-dark:#173f9f;--focus:#b54708;--mono:"SFMono-Regular", Consolas, "Liberation Mono", monospace;background:#fff;font-family:Arial,Hiragino Kaku Gothic ProN,Meiryo,sans-serif;line-height:1.65}*{box-sizing:border-box}html{min-width:320px}body{background:#fff;min-height:100vh;margin:0}a{color:var(--blue);text-underline-offset:3px}a:hover{color:var(--blue-dark)}a:focus-visible,button:focus-visible,input:focus-visible,[tabindex]:focus-visible{outline:3px solid var(--focus);outline-offset:3px}.shell{width:min(1120px,100% - 48px);margin-inline:auto}.skip{z-index:10;background:var(--ink);color:#fff;padding:10px 14px;position:absolute;top:-80px;left:12px}.skip:focus{top:8px}header.shell{border-bottom:1px solid var(--line);justify-content:space-between;align-items:center;gap:24px;padding-block:16px;display:flex}.brand{color:var(--ink);letter-spacing:.02em;font-size:.78rem;line-height:1.45;text-decoration:none}.brand strong{letter-spacing:0;font-size:1.02rem}nav{flex-wrap:wrap;gap:22px;font-size:.83rem;display:flex}nav a{color:var(--ink);text-decoration:none}nav a:hover{text-decoration:underline}main.shell{min-width:0;padding-block:24px 12px}.advertising-notice{border:1px solid var(--line);background:var(--soft);color:#384556;border-left:3px solid #687789;margin:0 0 18px;padding:8px 11px;font-size:.8rem;line-height:1.55}.hero{justify-content:space-between;align-items:end;gap:24px;padding:0 0 18px;display:flex}.hero h1{color:var(--ink);letter-spacing:-.035em;margin:0;font-size:clamp(1.8rem,3vw,2.35rem);font-weight:700;line-height:1.25}.intro{max-width:720px;color:var(--muted);margin:7px 0 0;font-size:.91rem}.hero>a{flex:none;margin-bottom:2px;font-size:.82rem}.tool{border:1px solid var(--line);background:#fff;grid-template-columns:minmax(0,1.08fr) minmax(0,.92fr);display:grid}.panel{min-width:0;padding:20px 22px}.panel+.panel{border-left:1px solid var(--line);background:var(--soft)}.panel h2{margin:0 0 7px;font-size:1.12rem;line-height:1.4}.panel>p{font-size:.82rem}.panel>p.muted{color:var(--muted);margin:0 0 8px;font-size:.73rem}.section-label{color:var(--muted);margin:0 0 5px;font-size:.72rem;font-weight:700}.field-grid{grid-template-columns:repeat(2,minmax(0,1fr));gap:11px 16px;margin-top:12px;display:grid}.field{min-width:0}.field label{color:#394656;margin:0 0 4px;font-size:.76rem;font-weight:700;line-height:1.45;display:block}input{width:100%;min-width:0;color:var(--ink);font:500 1rem/1.45 var(--mono);font-variant-numeric:tabular-nums;background:#fff;border:1px solid #aebac8;border-radius:2px;padding:7px 9px;display:block}input[aria-invalid=true]{border-color:#b42318}#extras-help,#input-help{color:var(--muted);margin:8px 0 0;line-height:1.5;font-size:.7rem!important}button{border:1px solid var(--blue);background:var(--blue);color:#fff;cursor:pointer;border-radius:2px;width:100%;margin-top:11px;padding:9px 14px;font-family:inherit;font-size:.83rem;font-weight:700;line-height:1.5}button:hover:not(:disabled){background:var(--blue-dark);border-color:var(--blue-dark)}button:disabled{opacity:.55;cursor:default}.results{flex-direction:column;display:flex}.results dl{border-top:1px solid var(--line);grid-template-columns:minmax(0,1fr) auto;margin:10px 0 7px;display:grid}.results dt,.results dd{border-bottom:1px solid var(--line);margin:0;padding:8px 0}.results dt{color:#445264;align-self:center;font-size:.76rem}.results dd{max-width:100%;color:var(--ink);font:600 1rem/1.5 var(--mono);font-variant-numeric:tabular-nums;overflow-wrap:anywhere;text-align:right}#result-caption{min-height:1.5em;color:var(--muted);margin:2px 0 8px;font-size:.75rem}.error{color:#8f1d16;background:#fff2f0;border-left:3px solid #b42318;margin:8px 0;padding:8px 10px;font-size:.78rem}.results>.muted{color:var(--muted);margin:6px 0 0;line-height:1.5;font-size:.69rem!important}.offer-next{border-top:1px solid var(--line);margin-top:auto;padding-top:9px}.offer-next>p{color:#445264;margin:0 0 6px;font-size:.74rem}.offer-action{max-width:100%}.offer-action a{border:1px solid var(--blue);max-width:100%;color:var(--blue);overflow-wrap:anywhere;background:#fff;border-radius:2px;padding:.4rem .6rem;font-size:.77rem;line-height:1.45}.offer-action a:hover{color:var(--blue-dark);background:#edf3ff}.offer-action small{color:var(--muted);font-size:.68rem}.offer-disclosure{color:#384556;background:#edf1f5;border-color:#738196;margin-block:6px 0;padding:.45rem .65rem;font-size:.7rem;line-height:1.5}.reading{margin:26px 0 38px}.reading>h2{margin:0 0 13px;font-size:1rem}.cards{grid-template-columns:repeat(3,minmax(0,1fr));gap:16px;display:grid}.cards article{border-top:1px solid var(--line);padding-top:9px}.cards article h3{margin:0 0 4px;font-size:.84rem}.cards p{color:var(--muted);margin:0;font-size:.76rem}footer.shell{border-top:1px solid var(--line);color:var(--muted);justify-content:space-between;gap:16px;padding:17px 0 22px;font-size:.75rem;display:flex}footer p{margin:0}.article{max-width:760px;margin:32px auto 48px}.article h1{margin:8px 0 22px;font-size:clamp(1.9rem,4vw,2.6rem);line-height:1.3}.article h2{margin:28px 0 9px;font-size:1.15rem;line-height:1.5}.article p,.article li{color:#394656;font-size:.9rem}.article ul{padding-left:1.3rem}.article li{margin-block:.4rem}.notice{background:var(--soft);border-left:3px solid #738196;margin:26px 0;padding:15px 18px}.notice h2{margin-top:0;font-size:1rem}.guide-worksheet>h1{margin-bottom:10px}.guide-worksheet .worksheet-note{border:1px solid var(--line);background:var(--soft);color:#445264;margin:16px 0 22px;padding:10px 12px;font-size:.8rem}.worksheet-section{border-top:1px solid var(--line);margin-top:24px;padding-top:18px}.worksheet-section h2{margin:0 0 8px;font-size:1.15rem}.worksheet-section>p{margin:8px 0}.step-label{color:var(--blue);font-family:var(--mono);letter-spacing:.04em;font-weight:700;margin:0 0 4px!important;font-size:.7rem!important}.checklist{border:1px solid var(--line);background:var(--soft);gap:9px;margin:14px 0;padding:13px 15px;display:grid}.checklist legend{color:var(--ink);padding-inline:5px;font-size:.8rem;font-weight:700}.checklist label,.operation-item>label:first-child{color:#394656;align-items:flex-start;gap:8px;font-size:.82rem;display:flex}.checklist input[type=checkbox],.operation-item input[type=checkbox]{width:1rem;height:1rem;accent-color:var(--blue);flex:0 0 1rem;margin:.15rem 0 0;padding:0;display:inline-block}.worksheet-hint{color:var(--muted);font-size:.78rem!important}.memo-field{color:#445264;margin-top:12px;font-size:.78rem;font-weight:700;display:block}.memo-field input{font:inherit;margin-top:5px}.operation-list{border-top:1px solid var(--line);margin:13px 0}.operation-item{border-bottom:1px solid var(--line);grid-template-columns:minmax(0,1fr) minmax(180px,.65fr);align-items:start;gap:14px;padding:11px 0;display:grid}.operation-item .memo-field{margin:0;font-size:.72rem}.operation-item .memo-field input{padding:5px 8px}.cost-worksheet{border:1px solid var(--line);background:var(--soft);grid-template-columns:repeat(2,minmax(0,1fr));gap:12px 16px;margin:14px 0;padding:14px;display:grid}.cost-worksheet label{color:#394656;min-width:0;font-size:.76rem;font-weight:700;line-height:1.45;display:block}.cost-worksheet input{margin-top:5px}.guide-next{border-top:1px solid var(--line);color:#445264;margin:18px 0;padding-top:14px;font-size:.85rem}[hidden]{display:none!important}@media (width<=760px){.shell{width:calc(100% - 36px)}header.shell{align-items:flex-start}nav{gap:14px;font-size:.77rem}.hero{flex-direction:column;align-items:flex-start;gap:8px}.tool{grid-template-columns:minmax(0,1fr)}.panel{padding:18px}.panel+.panel{border-top:1px solid var(--line);border-left:0}.results{display:block}.results>.muted{margin-top:8px}.offer-next{margin-top:13px}.reading{margin-block:23px 30px}footer.shell{flex-direction:column;gap:5px}.article{margin-block:24px 36px}}@media (width<=480px){.shell{width:calc(100% - 28px)}header.shell{flex-direction:column;gap:9px;padding-block:12px}nav{flex-wrap:wrap;justify-content:flex-start}.hero h1{font-size:1.75rem}.field-grid{gap:10px}.field label{font-size:.72rem}.cards{grid-template-columns:minmax(0,1fr);gap:9px}.article h1{font-size:1.8rem}}@media (width<=560px){.operation-item,.cost-worksheet{grid-template-columns:minmax(0,1fr)}.operation-item{gap:8px}}
