:root{--accent:#c2410c;--aglow:rgba(249,115,22,.18);--asoft:rgba(249,115,22,.09);--font-d:"Plus Jakarta Sans",sans-serif;--font-b:"Noto Sans JP",sans-serif;--font-m:"DM Mono",monospace;--r:12px;--rl:18px}.site-header{display:flex;align-items:center;justify-content:space-between;padding:16px 24px;background:#0a0e1af2;backdrop-filter:blur(12px);border-bottom:1px solid var(--border);position:sticky;top:0;z-index:100}.pr-notice{background:#f973160f;border-bottom:1px solid rgba(249,115,22,.15);padding:7px 24px;text-align:center;font-size:.72rem;color:var(--accent);font-family:var(--font-m);letter-spacing:.05em}.hero{background:linear-gradient(160deg,#f0f4ff,#f4f6fb 60%);padding:56px 24px 48px;text-align:center;position:relative;overflow:hidden}.hero-orb{position:absolute;top:-80px;left:50%;transform:translate(-50%);width:min(600px,100vw);height:320px;background:radial-gradient(ellipse,rgba(249,115,22,.09) 0%,transparent 70%);pointer-events:none}.eyebrow{font-family:var(--font-m);font-size:11px;letter-spacing:.18em;color:var(--accent);margin-bottom:16px;text-transform:uppercase}h1{font-family:var(--font-d);font-size:clamp(26px,5.5vw,44px);font-weight:800;line-height:1.1;letter-spacing:-.03em;margin-bottom:16px}h1 em{color:var(--accent);font-style:normal}.hero-desc{font-size:.92rem;color:var(--text2);max-width:580px;margin:0 auto 24px;line-height:1.8}.hero-badges{display:flex;flex-wrap:wrap;gap:8px;justify-content:center}.badge{font-size:.72rem;padding:5px 12px;border-radius:20px;border:1px solid var(--border2);color:var(--text2);background:var(--surface);font-family:var(--font-m)}.badge.on{border-color:var(--accent);color:var(--accent);background:var(--asoft)}.cta-band{background:linear-gradient(90deg,#f9731612,#f9731605);border-top:1px solid rgba(249,115,22,.14);border-bottom:1px solid rgba(249,115,22,.14);padding:14px 24px}.cta-band-inner{max-width:860px;margin:0 auto;display:flex;align-items:center;justify-content:space-between;gap:16px;flex-wrap:wrap}.cta-band-text{font-size:.82rem;color:var(--text2)}.cta-band-text strong{color:var(--text)}.cta-link{font-size:.8rem;font-weight:700;color:var(--accent);text-decoration:none;padding:8px 16px;border:1px solid rgba(249,115,22,.35);border-radius:8px;white-space:nowrap;transition:background .2s}.cta-link:hover{background:var(--asoft)}.container{max-width:900px;margin:0 auto;padding:0 24px 80px}.feature-strip{display:flex;gap:8px;flex-wrap:wrap;margin:0 0 16px;padding:14px 16px;background:var(--surface);border:1px solid var(--border);border-radius:var(--rl);border-left:4px solid var(--accent)}.feature-item span{font-size:1rem;flex-shrink:0}@media(max-width:600px){.feature-strip{flex-direction:column;gap:6px}.feature-jump{margin-left:0;align-self:flex-start}}.card-title .ic{width:32px;height:32px;background:var(--asoft);border:1px solid rgba(249,115,22,.2);border-radius:8px;display:flex;align-items:center;justify-content:center;font-size:1rem;flex-shrink:0}.form-grid{display:grid;grid-template-columns:1fr 1fr;gap:20px 24px}.fg{display:flex;flex-direction:column;gap:8px}.fg.full{grid-column:1/-1}.flabel .sub{font-size:.72rem;font-weight:400;color:var(--text3);margin-left:6px}.section-divider{grid-column:1/-1;font-size:.75rem;font-weight:700;color:var(--text3);letter-spacing:.08em;text-transform:uppercase;padding:8px 0 4px;border-top:1px solid var(--border)}.sw{display:flex;flex-direction:column;gap:6px}.sw-head{display:flex;justify-content:space-between;align-items:center}.sw-hint{font-size:.75rem;color:var(--text3)}.sv{font-family:var(--font-m);font-size:1.1rem;font-weight:700;color:var(--accent);cursor:text;border-bottom:1.5px dashed rgba(249,115,22,.4);transition:border-color .2s;padding-bottom:1px}.sv:hover{border-color:var(--accent)}.sv-input{font-family:var(--font-m);font-size:1.05rem;font-weight:700;color:var(--accent);background:var(--bg3);border:1.5px solid var(--accent);border-radius:6px;padding:2px 8px;width:100px;text-align:right;outline:none;box-shadow:0 0 0 3px var(--aglow)}input[type=range]{-webkit-appearance:none;width:100%;height:4px;background:var(--border2);border-radius:2px;outline:none;cursor:pointer}input[type=range]::-webkit-slider-thumb{-webkit-appearance:none;width:18px;height:18px;border-radius:50%;background:var(--accent);box-shadow:0 0 8px var(--aglow);cursor:pointer}.bg{display:flex;flex-wrap:wrap;gap:8px}.bopt{padding:9px 16px;border-radius:8px;border:1px solid var(--border2);background:var(--bg3);color:var(--text2);font-size:.82rem;cursor:pointer;transition:all .2s;font-family:var(--font-b);min-height:44px}.bopt:hover{border-color:var(--accent);color:var(--text)}.bopt.active{border-color:var(--accent);background:var(--asoft);color:var(--accent);font-weight:700}.sv-wrap{display:flex;align-items:center;gap:3px}.sv-input-always{width:80px;background:transparent;border:1px solid rgba(249,115,22,.4);border-radius:6px;padding:2px 6px;font-family:var(--font-m);font-size:1.1rem;color:var(--accent);font-weight:700;text-align:right;outline:none;-moz-appearance:textfield}.sv-input-always::-webkit-inner-spin-button,.sv-input-always::-webkit-outer-spin-button{-webkit-appearance:none}.sv-input-always:focus{border-color:var(--accent);background:var(--asoft);box-shadow:0 0 0 3px var(--aglow)}.sv-unit{font-family:var(--font-m);font-size:1.1rem;color:var(--accent);font-weight:700;white-space:nowrap}.ticks,.slider-ticks{display:flex;justify-content:space-between;padding:0 2px;gap:4px}.ticks span,.slider-ticks span{font-size:.72rem;color:var(--text3);font-family:var(--font-m);cursor:pointer;padding:4px 8px;border-radius:5px;border:1px solid transparent;text-decoration:underline;text-decoration-style:dotted;text-decoration-color:#fff3;transition:color .15s,background .15s,border-color .15s;white-space:nowrap;user-select:none}.ticks span:hover,.slider-ticks span:hover{color:var(--accent);background:#f9731614;border-color:#f9731647;text-decoration-color:var(--accent)}.ticks span.active-tick,.slider-ticks span.active-tick{color:var(--accent);font-weight:700;border-color:#f9731659;background:#f973160f;text-decoration:none}.calc-btn{width:100%;padding:16px;background:var(--accent);color:#fff;font-family:var(--font-d);font-size:1rem;font-weight:800;border:none;border-radius:var(--r);cursor:pointer;margin-top:8px;letter-spacing:.02em;transition:opacity .2s,transform .15s,box-shadow .2s;display:inline-flex;align-items:center;justify-content:center;gap:8px;min-height:54px}.calc-error{display:none;align-items:center;gap:8px;background:#ff6b6b14;border:1px solid rgba(255,107,107,.3);border-radius:8px;padding:10px 14px;margin-top:10px;font-size:.84rem;color:#ff6b6b;line-height:1.5}.result-section.show{display:block}.fade-in{animation:fi .45s ease both}@keyframes fi{0%{opacity:0;transform:translateY(12px)}to{opacity:1;transform:none}}.result-hero{background:linear-gradient(135deg,#f973161a,#f9731605);border:1px solid rgba(249,115,22,.25);border-radius:var(--rl);padding:28px;margin-bottom:16px;position:relative;overflow:hidden}.result-hero-orb{position:absolute;top:-50px;right:-50px;width:min(220px,50vw);height:220px;background:radial-gradient(ellipse,rgba(249,115,22,.12) 0%,transparent 70%);pointer-events:none}.result-eyebrow{font-family:var(--font-m);font-size:.7rem;letter-spacing:.12em;color:var(--accent);text-transform:uppercase;margin-bottom:8px}.result-main-num{font-family:var(--font-d);font-size:clamp(36px,8vw,60px);font-weight:800;color:var(--accent);letter-spacing:-.03em;line-height:1;margin-bottom:6px}.result-main-sub{font-size:.85rem;color:var(--text2)}.bn-row{display:grid;grid-template-columns:repeat(3,1fr);gap:12px;margin-top:20px}.bn{background:var(--surface2);border:1px solid var(--border2);border-radius:10px;padding:14px 16px}.bn-label{font-size:.72rem;color:var(--text3);margin-bottom:4px}.bn-val{font-family:var(--font-m);font-size:1.15rem;font-weight:700}.bn-val.accent{color:var(--accent)}.bn-val.red{color:var(--red)}.bn-val.blue{color:var(--blue)}.bn-val.gold{color:var(--gold)}.bn-val.green{color:var(--green)}.bn-val.purple{color:var(--purple)}.breakdown-card{background:var(--surface);border:1px solid var(--border);border-radius:var(--rl);padding:24px;margin-bottom:16px}.breakdown-title{font-family:var(--font-d);font-size:.88rem;font-weight:700;margin-bottom:16px;color:var(--text2);letter-spacing:.04em;text-transform:uppercase}.breakdown-row{display:flex;justify-content:space-between;align-items:center;padding:10px 0;border-bottom:1px solid var(--border)}.breakdown-row:last-child{border-bottom:none}.breakdown-row-label{font-size:.84rem;color:var(--text2)}.breakdown-row-label .note{font-size:.72rem;color:var(--text3);display:block;margin-top:2px}.breakdown-row-val{font-family:var(--font-m);font-size:.95rem;font-weight:700;color:var(--text)}.breakdown-row-val.accent{color:var(--accent)}.breakdown-row-val.red{color:var(--red)}.breakdown-row-val.blue{color:var(--blue)}.breakdown-row-val.gold{color:var(--gold)}.breakdown-row-val.green{color:var(--green)}.breakdown-row-val.dim{color:var(--text3)}.breakdown-row.total{background:var(--bg3);border-radius:8px;padding:12px 14px;margin-top:8px;border-bottom:none}.compare-bar-wrap{margin-top:16px}.compare-bar-label{font-size:.72rem;color:var(--text3);margin-bottom:6px}.compare-bar{height:28px;background:var(--bg3);border-radius:6px;overflow:hidden;display:flex}.bar-seg{height:100%;transition:width .6s ease;display:flex;align-items:center;justify-content:center;font-size:.65rem;font-weight:700;color:#fff;min-width:0;overflow:hidden;white-space:nowrap}.bar-seg.s-green{background:var(--green)}.bar-seg.s-red{background:var(--red)}.bar-seg.s-gold{background:var(--gold)}.bar-seg.s-blue{background:var(--blue)}.bar-legend{display:flex;flex-wrap:wrap;gap:10px;margin-top:8px}.bar-legend-item{display:flex;align-items:center;gap:5px;font-size:.72rem;color:var(--text2)}.bar-legend-dot{width:8px;height:8px;border-radius:2px;flex-shrink:0}.judgment{display:inline-flex;align-items:center;gap:8px;padding:10px 16px;border-radius:10px;font-size:.85rem;font-weight:700;margin-top:12px}.judgment.green{background:#00d4aa1a;border:1px solid rgba(0,212,170,.3);color:var(--green)}.judgment.red{background:#ff6b6b1a;border:1px solid rgba(255,107,107,.3);color:var(--red)}.judgment.gold{background:#f5c8421a;border:1px solid rgba(245,200,66,.3);color:var(--gold)}.formula-card{background:var(--bg2);border:1px solid var(--border);border-radius:var(--rl);padding:24px;margin-bottom:16px}.formula-title{font-family:var(--font-d);font-size:.88rem;font-weight:700;margin-bottom:14px;color:var(--text2)}.formula-step{display:flex;gap:14px;margin-bottom:16px;align-items:flex-start}.formula-step:last-child{margin-bottom:0}.formula-num{width:26px;height:26px;border-radius:50%;background:var(--asoft);border:1px solid rgba(249,115,22,.3);color:var(--accent);font-family:var(--font-m);font-size:.75rem;font-weight:700;display:flex;align-items:center;justify-content:center;flex-shrink:0}.formula- .formula-label{font-size:.8rem;color:var(--text2);margin-bottom:4px}.formula-val{font-family:var(--font-m);font-size:1rem;font-weight:700;color:var(--text)}.formula-val.accent{color:var(--accent)}.formula-arrow{text-align:center;color:var(--text3);font-size:1.2rem;margin:-6px 0 6px 40px}.hayami{width:100%;border-collapse:collapse;font-size:.8rem;margin-top:4px}.hayami th{padding:8px 12px;background:var(--bg3);color:var(--text3);font-weight:700;text-align:left;border-bottom:2px solid var(--border)}.hayami th:not(:first-child){text-align:right}.hayami td{padding:8px 12px;border-bottom:1px solid var(--border);color:var(--text2)}.hayami td:not(:first-child){text-align:right;font-family:var(--font-m)}.hayami tr:hover td{background:var(--surface2)}.hayami td.accent{color:var(--accent);font-weight:700}.hayami td.highlight{background:#f973160f}.table-overflow{overflow-x:auto}.hayami-matrix{margin:32px 0;padding:28px 24px;background:var(--bg2);border-radius:var(--r);border:1px solid var(--border)}.hayami-matrix h2{font-family:var(--font-d);font-size:1.1rem;font-weight:800;color:var(--text);margin-bottom:8px}.hayami-matrix p{font-size:.85rem;color:var(--text2);margin-bottom:14px;line-height:1.7}.hayami-matrix .table-overflow{overflow-x:auto;-webkit-overflow-scrolling:touch}.hayami-matrix table.comparison-table thead th{font-size:.78rem;padding:10px;line-height:1.4}.hayami-matrix table.comparison-table tbody td{font-size:.82rem;padding:9px 10px}.hayami-matrix td.tax-free{color:#0b7e5f;font-weight:700;background:#00d4aa14}.hayami-matrix td.tax-free small{display:block;font-size:.7rem;font-weight:400;color:#0b7e5f;opacity:.8}.hayami-matrix td strong{font-family:var(--font-d);font-weight:800}.hayami-matrix-note{font-size:.75rem;color:var(--text3);margin-top:10px;line-height:1.6}.related-icon{font-size:1.4rem;flex-shrink:0}.related-name{font-size:.85rem;font-weight:700;color:var(--text);margin-bottom:2px}.related-desc{font-size:.75rem;color:var(--text2)}.next-steps{margin-top:16px}.next-steps-title{font-size:.75rem;font-weight:700;color:var(--text3);letter-spacing:.08em;text-transform:uppercase;margin-bottom:10px;padding-left:2px}.next-grid{display:grid;grid-template-columns:1fr 1fr;gap:10px}@media(max-width:480px){.next-grid{grid-template-columns:1fr}}.next-card{display:flex;align-items:center;gap:10px;background:var(--surface2);border:1px solid var(--border2);border-radius:10px;padding:12px 14px;text-decoration:none;transition:border-color .2s,transform .15s,background .2s;position:relative;overflow:hidden}.next-card:hover{border-color:var(--accent);background:#f973160a;transform:translateY(-2px)}.next-card-icon{font-size:1.4rem;flex-shrink:0;line-height:1}.next-card- .next-card-action{font-size:.68rem;color:var(--accent);font-weight:700;letter-spacing:.04em;text-transform:uppercase;margin-bottom:2px}.next-card-name{font-size:.88rem;font-weight:700;color:var(--text);line-height:1.3}.next-card-desc{font-size:.75rem;color:var(--text2);margin-top:2px;line-height:1.4}.next-card:after{content:"›";position:absolute;right:12px;top:50%;transform:translateY(-50%);font-size:1.2rem;color:var(--text3);transition:color .2s,right .15s}.next-card:hover:after{color:var(--accent);right:8px}.bopt-sub{display:block;font-size:.7rem;color:var(--text3);font-weight:400;margin-top:2px}.chofuku-detail{display:none;background:var(--bg2);border:1px solid var(--border);border-radius:10px;padding:16px;margin-top:10px}.chofuku-detail.open{display:block}.chofuku-result{margin-top:10px;font-size:.84rem;color:var(--text2);padding:10px 14px;background:#f973160f;border:1px solid rgba(249,115,22,.2);border-radius:8px;display:none}.chofuku-result.show{display:block}.chofuku-alert{display:none;margin-top:12px;background:#b453090f;border:1px solid rgba(180,83,9,.25);border-radius:10px;padding:14px 16px}.chofuku-alert-inner{display:flex;gap:12px;align-items:flex-start}.chofuku-alert-ico{font-size:1.1rem;flex-shrink:0;margin-top:1px}.chofuku-alert-title{font-size:.84rem;font-weight:700;color:#92400e;margin-bottom:4px}.chofuku-alert- .chofuku-alert-btn{display:inline-flex;align-items:center;padding:7px 14px;background:var(--accent);color:#fff;font-size:.78rem;font-weight:700;border-radius:6px;text-decoration:none;transition:opacity .2s}.chofuku-alert-btn:hover{opacity:.88}.chofuku-alert-btn:after{content:"";display:inline-block;width:6px;height:6px;border-top:2px solid #fff;border-right:2px solid #fff;transform:rotate(45deg) translate(-1px,1px);margin-left:6px}.formula-accordion{margin-bottom:16px;border:1px solid var(--border);border-radius:var(--rl);overflow:hidden}.formula-summary{display:flex;align-items:center;gap:8px;padding:14px 18px;background:var(--surface2);cursor:pointer;font-size:.85rem;font-weight:700;color:var(--text2);list-style:none;transition:background .15s,color .15s;user-select:none}.formula-summary::-webkit-details-marker{display:none}.formula-summary:hover{background:var(--bg3);color:var(--text)}.formula-accordion[open] .formula-summary{color:var(--accent);background:#c2410c12}.formula-summary-ic{font-size:1rem;flex-shrink:0}.formula-summary-chevron{margin-left:auto;width:16px;height:16px;position:relative;flex-shrink:0}.formula-summary-chevron:before,.formula-summary-chevron:after{content:"";position:absolute;top:50%;width:7px;height:2px;background:currentColor;border-radius:1px;transition:transform .22s ease}.formula-summary-chevron:before{transform:translate(-100%,-50%) rotate(45deg)}.formula-summary-chevron:after{transform:translateY(-50%) rotate(-45deg)}.formula-accordion[open] .formula-summary-chevron:before{transform:translate(-100%,-50%) rotate(-45deg)}.formula-accordion[open] .formula-summary-chevron:after{transform:translateY(-50%) rotate(45deg)}.formula-inner{padding:20px 24px;background:var(--bg2)}@media(max-width:600px){.hero{padding:40px 16px 36px}.container{padding:0 16px 60px}.card{padding:20px 16px}.form-grid{grid-template-columns:1fr}.fg.full{grid-column:auto}.bn-row{grid-template-columns:1fr 1fr}}