/*! tailwindcss v4.2.1 | MIT License | https://tailwindcss.com */
@layer theme{:root,:host{--font-sans:ui-sans-serif, system-ui, sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji";--font-mono:ui-monospace, SFMono-Regular, Menlo, Monaco, Consolas, "Liberation Mono", "Courier New", monospace;--spacing:.25rem;--default-font-family:var(--font-sans);--default-mono-font-family:var(--font-mono)}}@layer base{*,:after,:before{box-sizing:border-box;border:0 solid;margin:0;padding:0}::backdrop{box-sizing:border-box;border:0 solid;margin:0;padding:0}::file-selector-button{box-sizing:border-box;border:0 solid;margin:0;padding:0}html,:host{-webkit-text-size-adjust:100%;tab-size:4;line-height:1.5;font-family:var(--default-font-family,ui-sans-serif, system-ui, sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji");font-feature-settings:var(--default-font-feature-settings,normal);font-variation-settings:var(--default-font-variation-settings,normal);-webkit-tap-highlight-color:transparent}hr{height:0;color:inherit;border-top-width:1px}abbr:where([title]){-webkit-text-decoration:underline dotted;text-decoration:underline dotted}h1,h2,h3,h4,h5,h6{font-size:inherit;font-weight:inherit}a{color:inherit;-webkit-text-decoration:inherit;-webkit-text-decoration:inherit;-webkit-text-decoration:inherit;-webkit-text-decoration:inherit;text-decoration:inherit}b,strong{font-weight:bolder}code,kbd,samp,pre{font-family:var(--default-mono-font-family,ui-monospace, SFMono-Regular, Menlo, Monaco, Consolas, "Liberation Mono", "Courier New", monospace);font-feature-settings:var(--default-mono-font-feature-settings,normal);font-variation-settings:var(--default-mono-font-variation-settings,normal);font-size:1em}small{font-size:80%}sub,sup{vertical-align:baseline;font-size:75%;line-height:0;position:relative}sub{bottom:-.25em}sup{top:-.5em}table{text-indent:0;border-color:inherit;border-collapse:collapse}:-moz-focusring{outline:auto}progress{vertical-align:baseline}summary{display:list-item}ol,ul,menu{list-style:none}img,svg,video,canvas,audio,iframe,embed,object{vertical-align:middle;display:block}img,video{max-width:100%;height:auto}button,input,select,optgroup,textarea{font:inherit;font-feature-settings:inherit;font-variation-settings:inherit;letter-spacing:inherit;color:inherit;opacity:1;background-color:#0000;border-radius:0}::file-selector-button{font:inherit;font-feature-settings:inherit;font-variation-settings:inherit;letter-spacing:inherit;color:inherit;opacity:1;background-color:#0000;border-radius:0}:where(select:is([multiple],[size])) optgroup{font-weight:bolder}:where(select:is([multiple],[size])) optgroup option{padding-inline-start:20px}::file-selector-button{margin-inline-end:4px}::placeholder{opacity:1}@supports (not ((-webkit-appearance:-apple-pay-button))) or (contain-intrinsic-size:1px){::placeholder{color:currentColor}@supports (color:color-mix(in lab, red, red)){::placeholder{color:color-mix(in oklab, currentcolor 50%, transparent)}}}textarea{resize:vertical}::-webkit-search-decoration{-webkit-appearance:none}::-webkit-date-and-time-value{min-height:1lh;text-align:inherit}::-webkit-datetime-edit{display:inline-flex}::-webkit-datetime-edit-fields-wrapper{padding:0}::-webkit-datetime-edit{padding-block:0}::-webkit-datetime-edit-year-field{padding-block:0}::-webkit-datetime-edit-month-field{padding-block:0}::-webkit-datetime-edit-day-field{padding-block:0}::-webkit-datetime-edit-hour-field{padding-block:0}::-webkit-datetime-edit-minute-field{padding-block:0}::-webkit-datetime-edit-second-field{padding-block:0}::-webkit-datetime-edit-millisecond-field{padding-block:0}::-webkit-datetime-edit-meridiem-field{padding-block:0}::-webkit-calendar-picker-indicator{line-height:1}:-moz-ui-invalid{box-shadow:none}button,input:where([type=button],[type=reset],[type=submit]){-webkit-appearance:button;appearance:button}::file-selector-button{-webkit-appearance:button;appearance:button}::-webkit-inner-spin-button{height:auto}::-webkit-outer-spin-button{height:auto}[hidden]:where(:not([hidden=until-found])){display:none!important}}@layer components;@layer utilities{.sr-only{clip-path:inset(50%);white-space:nowrap;border-width:0;width:1px;height:1px;margin:-1px;padding:0;position:absolute;overflow:hidden}.absolute{position:absolute}.relative{position:relative}.static{position:static}.start{inset-inline-start:var(--spacing)}.end{inset-inline-end:var(--spacing)}.table{display:table}}:root{--ink:#142923;--muted:#66766f;--green:#17664f;--mint:#d8f3e8;--cream:#f7f8f4;--line:#dde5e0;--calculator-control-height:54px;--calculator-control-padding-inline:15px}*{box-sizing:border-box}html{background:#eef1ed}body{min-height:100svh;padding-top:env(safe-area-inset-top);padding-bottom:env(safe-area-inset-bottom);color:var(--ink);background:var(--cream);margin:0;font-family:-apple-system,BlinkMacSystemFont,Hiragino Sans,Yu Gothic UI,Yu Gothic,sans-serif}a{color:inherit;text-decoration:none}.site-footer{color:#607069;border-top:1px solid var(--line);background:#edf1ed}.site-footer-inner{max-width:680px;padding:28px 22px calc(32px + env(safe-area-inset-bottom));margin:0 auto}.review-meta{flex-wrap:wrap;align-items:center;gap:7px 12px;margin-bottom:18px;font-size:11px;display:flex}.review-meta strong{color:var(--green);background:var(--mint);border-radius:999px;padding:5px 8px}.feedback-links,.footer-nav{flex-wrap:wrap;gap:8px 18px;display:flex}.feedback-links{margin-bottom:20px}.feedback-links a{min-height:44px;color:var(--green);align-items:center;font-size:12px;font-weight:800;display:inline-flex}.footer-nav{border-top:1px solid #d8e0db;padding-top:18px}.footer-nav a{align-items:center;min-height:34px;font-size:11px;font-weight:700;display:inline-flex}.site-footer-inner>small{margin-top:22px;font-size:10px;display:block}.info-page{padding-bottom:48px}.info-content{gap:14px;display:grid}.info-content section{border:1px solid var(--line);overflow-wrap:anywhere;background:#fff;border-radius:16px;padding:20px}.info-content h2{margin:0 0 9px;font-size:16px}.info-content p{color:#52645c;margin:0;font-size:13px;line-height:1.8}.info-content code{overflow-wrap:anywhere;font-size:11px}.contact-button{color:#fff;background:var(--green);border-radius:13px;justify-content:center;align-items:center;min-height:48px;margin-top:16px;padding:0 18px;font-size:13px;font-weight:800;display:inline-flex}.contact-pending{background:#f1f4f1;border-radius:10px;padding:13px;margin-top:14px!important}.page-shell{min-height:calc(100svh - env(safe-area-inset-top) - env(safe-area-inset-bottom));max-width:680px;padding:0 22px calc(64px + env(safe-area-inset-bottom));background:var(--cream);margin:0 auto}.pwa-status-stack{z-index:1000;top:calc(8px + env(safe-area-inset-top));pointer-events:none;flex-direction:column;align-items:flex-end;gap:7px;width:min(100% - 32px,648px);display:flex;position:fixed;left:50%;transform:translate(-50%)}.pwa-status{color:#53665d;background:#fffffff5;border:1px solid #d4ddd8;border-radius:999px;padding:7px 10px;font-size:10px;font-weight:800;display:inline-flex;box-shadow:0 5px 16px #1432281a}.pwa-status.offline{color:#6c4b15;background:#fff5dc;border-color:#f1ddb1}.pwa-status.online{color:var(--green);background:#e4f5ed;border-color:#c7e9da}.pwa-update-notice{min-height:44px;color:var(--ink);pointer-events:auto;background:#fffffffa;border:1px solid #c7d8d0;border-radius:14px;align-items:center;gap:10px;padding:6px 7px 6px 13px;font-size:11px;font-weight:800;display:flex;box-shadow:0 8px 24px #14322821}.pwa-update-notice button{color:#fff;background:var(--green);min-height:32px;font:inherit;cursor:pointer;border:0;border-radius:9px;padding:0 12px}.topbar{border-bottom:1px solid var(--line);justify-content:space-between;align-items:center;height:70px;display:flex}.brand{letter-spacing:.04em;font-size:24px;font-weight:800}.back-link{min-height:44px;color:var(--green);align-items:center;font-size:14px;font-weight:800;display:inline-flex}.home-link{min-height:44px;color:var(--green);align-items:center;gap:4px;font-size:12px;font-weight:800;display:inline-flex}.home-link>span{font-size:15px;line-height:1}.eyebrow{color:var(--green);letter-spacing:.17em;margin:0 0 14px;font-size:11px;font-weight:800}.selection-heading{justify-content:space-between;align-items:center;gap:12px;padding:32px 0 18px;display:flex}.selection-heading h1{letter-spacing:-.04em;margin:0;font-size:22px}.pwa-ready-badge{color:var(--green);background:var(--mint);border-radius:999px;flex:none;padding:6px 9px;font-size:10px;font-weight:800}.tax-list,.choice-list,.guide-list{border:1px solid var(--line);background:#fff;border-radius:18px;overflow:hidden}.tax-row,.guide-row{border-top:1px solid #e9eeeb;justify-content:space-between;align-items:center;gap:16px;min-height:70px;padding:0 20px;display:flex}.tax-row:first-child,.guide-row:first-child{border-top:0}.tax-row strong,.guide-row strong{font-size:17px}.guide-categories{gap:28px;display:grid}.guide-category h2{color:#52645c;letter-spacing:.02em;margin:0 0 10px 3px;font-size:13px}.tax-row.available{color:#fff;background:var(--green);border-top:0;min-height:78px}.tax-row.available span{font-size:28px}.tax-row.coming,.guide-row.is-planned{color:#7a8982;background:#fcfdfb}.tax-row.coming span,.guide-row.is-planned span{color:#7d8984;background:#edf1ee;border-radius:99px;padding:6px 9px;font-size:10px;font-weight:800}.disclaimer{color:#66766f;background:#eef2ee;border-radius:16px;margin:56px 0 8px;padding:20px}.disclaimer strong{color:#465850;margin-bottom:8px;font-size:12px;display:block}.disclaimer p{margin:0;font-size:11px;line-height:1.8}.page-intro{padding:42px 0 28px}.page-intro h1{letter-spacing:-.05em;margin:0 0 10px;font-size:36px}.page-intro>p:last-child{color:var(--muted);margin:0;font-size:14px}.page-intro.compact{padding-bottom:22px}.page-intro.simple{padding:46px 0 24px}.page-intro.simple h1{margin:0;font-size:30px}.choice-row{border-top:1px solid #e9eeeb;justify-content:space-between;align-items:center;gap:16px;min-height:92px;padding:18px 20px;display:flex}.choice-row:first-child{border-top:0}.choice-row>span{flex-direction:column;gap:7px;display:flex}.choice-row strong{font-size:17px}.choice-row small{color:var(--muted);font-size:11px}.choice-row>b{color:var(--green);font-size:28px}.choice-row.is-planned{color:#7a8982;background:#fcfdfb}.choice-row.is-planned>b{color:#7d8984;white-space:nowrap;background:#edf1ee;border-radius:99px;padding:6px 9px;font-size:10px}.choice-row em{color:#7d8984;white-space:nowrap;background:#edf1ee;border-radius:99px;padding:6px 9px;font-size:10px;font-style:normal;font-weight:800}.title-line{justify-content:space-between;align-items:center;gap:12px;display:flex}.title-line .eyebrow{margin-bottom:12px}.verified-badge{color:var(--green);background:var(--mint);white-space:nowrap;border-radius:99px;padding:6px 9px;font-size:10px;font-weight:800}.input-panel{border:1px solid var(--line);background:#fff;border-radius:22px;padding:22px;box-shadow:0 8px 25px #1e3c310d}.input-panel label{margin-bottom:10px;font-size:13px;font-weight:800;display:block}.money-field{background:#fbfcfa;border:2px solid #bfcfc7;border-radius:15px;align-items:center;height:62px;padding:0 18px;transition:border-color .15s,box-shadow .15s;display:flex}.money-field:focus-within{border-color:var(--green);box-shadow:0 0 0 4px #17664f1a}.money-field input{min-width:0;color:var(--ink);text-align:right;background:0 0;border:0;outline:0;flex:1;font:700 25px/1.2 ui-monospace,SFMono-Regular,Consolas,monospace}.money-field input::placeholder{color:#aeb9b4;font-weight:500}.money-field span{color:#52645c;margin-left:10px;font-weight:700}.input-panel>p{color:#85928c;margin:9px 0 0;font-size:10px}.input-panel .error-text{color:#b53939}.rate-result{background:#e8eeea;border-radius:22px;justify-content:center;align-items:center;min-height:112px;margin-top:14px;padding:20px 22px;display:flex}.rate-result>p{color:#6e7e77;text-align:center;margin:0;font-size:12px}.rate-result.has-result{color:#fff;background:linear-gradient(145deg,#17664f,#104637);display:block;box-shadow:0 14px 30px #1458432e}.rate-result div{flex-direction:column;gap:5px;display:flex}.rate-result span{opacity:.75;font-size:11px}.rate-result strong{letter-spacing:-.07em;white-space:nowrap;align-items:baseline;max-width:100%;font:800 38px/1.1 ui-monospace,SFMono-Regular,Consolas,monospace;display:inline-flex}.rate-result strong small{letter-spacing:0;flex:none;margin-left:4px;font:700 13px/1 sans-serif}.rate-result .rate-result-top{grid-template-columns:.62fr 1px 1.78fr;align-items:center;gap:14px;display:grid}.rate-result .rate-result-top>div{text-align:center;align-items:center;min-width:0}.rate-result .rate-result-top>div:last-child strong{font-size:32px}.rate-result .rate-result-top i{background:#ffffff3b;width:1px;height:54px}.rate-result .calculated-tax-result{text-align:center;border-top:1px solid #ffffff38;align-items:center;margin-top:18px;padding-top:18px}.rate-result .calculated-tax-result>strong{font-size:34px}.rate-result .calculated-tax-result>p{opacity:.8;margin:3px 0 0;font:600 10px/1.5 ui-monospace,SFMono-Regular,Consolas,monospace}.rate-result .calculated-tax-result>small{opacity:.7;margin-top:3px;font-size:9px;line-height:1.5}.rate-table-section{margin-top:42px}.section-heading{justify-content:space-between;align-items:center;margin-bottom:13px;display:flex}.section-heading h2{margin:0;font-size:19px}.section-heading span{color:var(--green);font-size:11px;font-weight:800}.rate-table{border:1px solid var(--line);background:#fff;border-radius:18px;overflow:hidden}.rate-row{border-top:1px solid #e9eeeb;grid-template-columns:1.7fr .55fr .85fr;align-items:center;gap:8px;min-height:62px;padding:12px 14px;font-size:11px;display:grid}.rate-row:first-child{border-top:0}.rate-row>span:first-child{font-variant-numeric:tabular-nums;flex-wrap:wrap;align-items:center;gap:2px;display:flex}.rate-row>span:first-child small{color:#93a099;width:100%;font-size:9px}.rate-row strong{color:var(--green);text-align:center;font-size:16px}.rate-row>span:last-child{text-align:right;font-variant-numeric:tabular-nums}.rate-head{color:#697972;background:#eef3ef;min-height:42px;font-size:9px;font-weight:800}.rate-head strong{color:inherit;font-size:9px}.rate-row.selected{box-shadow:inset 4px 0 0 var(--green);background:#e3f3ec;position:relative}.rate-row.selected strong{font-size:20px}.table-note{color:#7e8d86;margin:11px 2px 0;font-size:10px}.source-area{margin-top:36px}.source-link{border:1px solid var(--line);background:#fff;border-radius:17px;grid-template-columns:auto 1fr auto;align-items:center;gap:11px;min-height:74px;padding:16px 18px;display:grid}.source-link>span{color:var(--green);background:var(--mint);border-radius:6px;padding:5px 7px;font-size:9px;font-weight:800}.source-link strong{font-size:13px}.source-link b{color:var(--green);font-size:19px}.source-area>p{color:#8a9791;text-align:right;margin:8px 2px 0;font-size:9px}.deduction-result{color:#6e7e77;background:#e8eeea;border-radius:22px;justify-content:center;align-items:center;min-height:112px;margin-top:14px;padding:20px;display:flex}.deduction-result>p{text-align:center;margin:0;font-size:12px}.deduction-result.has-result{color:#fff;background:linear-gradient(145deg,#17664f,#104637);box-shadow:0 14px 30px #1458432e}.deduction-result-grid{grid-template-columns:1fr 1px 1fr;align-items:center;gap:12px;width:100%;display:grid}.deduction-result-grid>div,.deduction-result-single{text-align:center;flex-direction:column;align-items:center;gap:6px;min-width:0;display:flex}.deduction-result-grid>i{background:#ffffff3d;width:1px;height:58px}.deduction-result span{opacity:.78;font-size:10px}.deduction-result strong{letter-spacing:-.06em;white-space:nowrap;align-items:baseline;max-width:100%;font:800 25px/1.1 ui-monospace,SFMono-Regular,Consolas,monospace;display:inline-flex}.deduction-result strong small{letter-spacing:0;flex:none;margin-left:3px;font:700 11px/1 sans-serif}.deduction-result-single strong{font-size:35px}.deduction-table .rate-row{grid-template-columns:1.15fr 1fr;gap:10px}.deduction-table .rate-row>span:first-child{line-height:1.5;display:block}.deduction-table .deduction-value{color:var(--green);text-align:right;font-size:11px;font-weight:800;line-height:1.45}.deduction-table .rate-head .deduction-value{color:inherit;font-size:9px}.deduction-table .rate-row.selected .deduction-value{font-size:12px}.guide-note{color:#66766f;background:#eef2ee;border-radius:16px;margin:24px 0 8px;padding:17px 18px}.guide-note strong{color:#465850;margin-bottom:6px;font-size:11px;display:block}.guide-note p{margin:0;font-size:10px;line-height:1.7}.corporate-field-note{line-height:1.55;color:#6f8078!important;margin:-10px 0 0!important;font-size:9px!important}.corporate-result-card,.local-corporate-result{color:#6e7e77;text-align:center;background:#e8eeea;border-radius:22px;justify-content:center;align-items:center;min-height:136px;margin-top:14px;padding:22px;display:flex}.corporate-result-card.has-result,.local-corporate-result.has-result{color:#fff;background:linear-gradient(145deg,#17664f,#104637);display:block;box-shadow:0 14px 30px #1458432e}.corporate-result-empty{flex-direction:column;align-items:center;gap:8px;display:flex}.corporate-result-empty strong,.local-corporate-result:not(.has-result) strong{font:800 38px/1 ui-monospace,SFMono-Regular,Consolas,monospace}.corporate-result-empty span,.local-corporate-result:not(.has-result) span{font-size:10px}.corporate-result-content{gap:18px;display:grid}.corporate-classification,.corporate-tax-total{flex-direction:column;align-items:center;gap:5px;display:flex}.corporate-classification>span,.corporate-tax-total>span{opacity:.75;font-size:10px}.corporate-classification>strong{font-size:18px}.corporate-classification>small{opacity:.7;font-size:9px}.corporate-tax-total{border-top:1px solid #ffffff38;padding-top:17px}.corporate-tax-total>strong,.local-corporate-result.has-result strong{letter-spacing:-.06em;white-space:nowrap;align-items:baseline;max-width:100%;font:900 35px/1.1 ui-monospace,SFMono-Regular,Consolas,monospace;display:inline-flex}.corporate-tax-total>strong small,.local-corporate-result.has-result strong small{letter-spacing:0;flex:none;margin-left:4px;font:700 12px/1 sans-serif}.corporate-tax-total>p{opacity:.72;margin:0;font-size:9px}.corporate-rate-breakdown{border-top:1px solid #ffffff38;gap:8px;padding-top:17px;display:grid}.corporate-rate-breakdown>div{text-align:left;border-bottom:1px solid #ffffff21;grid-template-columns:1fr auto;align-items:baseline;gap:4px 10px;min-width:0;padding:10px 0;display:grid}.corporate-rate-breakdown>div:last-child{border-bottom:0}.corporate-rate-breakdown span{font-size:11px;font-weight:800}.corporate-rate-breakdown b{opacity:.78;grid-column:1/-1;font:600 10px/1.45 ui-monospace,SFMono-Regular,Consolas,monospace}.corporate-rate-breakdown strong{white-space:nowrap;grid-area:1/2;font:800 14px/1.2 ui-monospace,SFMono-Regular,Consolas,monospace}.corporate-result-alert{color:#174f3e;background:#dff6eb;border-radius:10px;margin:0;padding:10px;font-size:9px;font-weight:800;line-height:1.5}.corporate-rate-table-section{margin-top:34px}.corporate-rate-table-section .section-heading{align-items:flex-end;gap:12px}.corporate-rate-table-section .section-heading span{text-align:right;max-width:120px;font-size:9px;line-height:1.35}.corporate-rate-table .rate-row{grid-template-columns:1.2fr 1.1fr .55fr}.corporate-rate-table .rate-row span,.corporate-rate-table .rate-row strong{min-width:0;font-size:10px}.corporate-rate-table .rate-row strong{text-align:right;white-space:nowrap}.corporate-table-note{gap:4px;display:grid}.corporate-table-note p{margin:0}.local-corporate-result>div{flex-direction:column;align-items:center;gap:7px;display:flex}.local-corporate-result.has-result>div>span{opacity:.75;font-size:10px}.local-corporate-result.has-result p{opacity:.8;margin:3px 0 0;font:600 10px/1.5 ui-monospace,SFMono-Regular,Consolas,monospace}.local-corporate-result.has-result div>small{opacity:.7;font-size:9px;line-height:1.5}.local-corporate-summary{border:1px solid var(--line);background:#fff;border-radius:18px;margin-top:14px;padding:20px}.local-corporate-summary>div{justify-content:space-between;align-items:baseline;display:flex}.local-corporate-summary span{color:#687a72;font-size:12px}.local-corporate-summary strong{color:var(--green);font:900 24px/1 ui-monospace,SFMono-Regular,Consolas,monospace}.local-corporate-summary p{color:#7a8982;margin:10px 0 0;font-size:10px;line-height:1.6}.basis-badge{color:#175b47;background:#def3e9;border-radius:999px;margin:0 0 10px;padding:6px 10px;font-size:10px;font-weight:800;display:inline-flex}.guide-date-input{width:100%;height:58px;color:var(--ink);background:#fbfcfa;border:2px solid #bfcfc7;border-radius:15px;outline:0;padding:0 16px;font:700 18px/1.2 ui-monospace,SFMono-Regular,Consolas,monospace}.guide-date-input:focus{border-color:var(--green);box-shadow:0 0 0 4px #17664f1a}.related-tax-result{color:#6e7e77;text-align:center;background:#e8eeea;border-radius:22px;justify-content:center;align-items:center;min-height:136px;margin-top:14px;padding:22px;display:flex}.related-tax-result.has-result{color:#fff;background:linear-gradient(145deg,#17664f,#104637);display:block;box-shadow:0 14px 30px #1458432e}.related-tax-empty{flex-direction:column;align-items:center;gap:8px;display:flex}.related-tax-empty strong{font:800 38px/1 ui-monospace,SFMono-Regular,Consolas,monospace}.related-tax-empty span{font-size:10px}.related-tax-content{flex-direction:column;align-items:center;gap:8px;display:flex}.related-tax-content>span{opacity:.76;font-size:10px}.related-tax-content>strong{letter-spacing:-.06em;white-space:nowrap;align-items:baseline;max-width:100%;font:900 34px/1.1 ui-monospace,SFMono-Regular,Consolas,monospace;display:inline-flex}.related-tax-content>strong small{letter-spacing:0;flex:none;margin-left:4px;font:700 12px/1 sans-serif}.result-breakdown{border-top:1px solid #ffffff38;gap:0;width:100%;margin-top:9px;padding-top:10px;display:grid}.result-breakdown>div{text-align:left;border-bottom:1px solid #ffffff1f;justify-content:space-between;align-items:center;gap:12px;min-width:0;padding:9px 0;display:flex}.result-breakdown>div:last-child{border-bottom:0}.result-breakdown span{min-width:0;font-size:10px;font-weight:700}.result-breakdown span small{opacity:.72;margin-top:3px;font:600 8px/1.4 ui-monospace,SFMono-Regular,Consolas,monospace;display:block}.result-breakdown b{white-space:nowrap;flex:none;font:800 13px/1.2 ui-monospace,SFMono-Regular,Consolas,monospace}.result-status{color:#174f3e;background:#dff6eb;border-radius:10px;margin:4px 0 0;padding:8px 10px;font-size:10px;font-weight:800}.result-caution{color:#174f3e;text-align:left;background:#dff6eb;border-radius:10px;margin:8px 0 0;padding:10px;font-size:9px;font-weight:700;line-height:1.55}.compact-rate-list{border:1px solid var(--line);background:#fff;border-radius:18px;margin-top:28px;overflow:hidden}.compact-rate-list h2{color:var(--ink);border-bottom:1px solid var(--line);margin:0;padding:16px 18px;font-size:15px}.compact-rate-list>div{border-bottom:1px solid var(--line);justify-content:space-between;align-items:center;gap:12px;padding:13px 18px;display:flex}.compact-rate-list span{color:#53665d;min-width:0;font-size:10px;line-height:1.4}.compact-rate-list b{color:var(--green);white-space:nowrap;flex:none;font:900 13px/1 ui-monospace,SFMono-Regular,Consolas,monospace}.compact-rate-list p{color:#798880;background:#f7f9f7;margin:0;padding:13px 18px;font-size:9px;line-height:1.55}.enterprise-result-breakdown>div:nth-last-child(-n+2){font-weight:800}.guide-detail-page .page-intro h1{font-size:30px}.guide-input-panel{gap:20px;display:grid}.guide-field{min-width:0}.guide-field>label{margin-bottom:10px;font-size:13px;font-weight:800;display:block}.guide-field>p{color:#85928c;margin:8px 1px 0;font-size:10px}.guide-select-wrap{position:relative}.guide-select-wrap select{-webkit-appearance:none;appearance:none;width:100%;height:58px;color:var(--ink);background:#fbfcfa;border:2px solid #bfcfc7;border-radius:15px;outline:0;padding:0 46px 0 16px;font-size:14px;font-weight:800}.guide-select-wrap select:focus{border-color:var(--green);box-shadow:0 0 0 4px #17664f1a}.guide-select-wrap>span{color:var(--green);pointer-events:none;font-size:20px;position:absolute;top:50%;right:17px;transform:translateY(-55%)}.guide-toggle-field{border:0;min-width:0;margin:0;padding:0}.guide-toggle-field legend{margin-bottom:10px;font-size:13px;font-weight:800}.guide-toggle-field>div{grid-template-columns:1fr 1fr;gap:8px;display:grid}.guide-toggle-field button{color:#56675f;cursor:pointer;background:#fbfcfa;border:1.5px solid #c6d2cc;border-radius:13px;min-height:48px;font-size:13px;font-weight:800}.guide-toggle-field button.selected{color:#fff;background:var(--green);border-color:var(--green);box-shadow:0 6px 14px #17664f29}.guide-result-card{color:#6e7e77;text-align:center;background:#e8eeea;border-radius:22px;justify-content:center;align-items:center;min-height:150px;margin-top:14px;padding:22px;display:flex}.guide-result-card.has-result{color:#fff;background:linear-gradient(145deg,#17664f,#104637);box-shadow:0 14px 30px #1458432e}.guide-result-empty,.guide-result-content{flex-direction:column;align-items:center;gap:7px;min-width:0;display:flex}.guide-result-empty span,.guide-result-content>span{opacity:.76;font-size:10px}.guide-result-empty strong{font:800 38px/1 ui-monospace,SFMono-Regular,Consolas,monospace}.guide-result-empty small{font-size:10px}.guide-result-content>b{font-size:15px}.guide-result-content>strong{letter-spacing:-.06em;white-space:nowrap;align-items:baseline;max-width:100%;font:900 38px/1.1 ui-monospace,SFMono-Regular,Consolas,monospace;display:inline-flex}.guide-result-content>strong small{letter-spacing:0;flex:none;margin-left:4px;font:700 12px/1 sans-serif}.guide-result-content>p{opacity:.82;margin:2px 0 0;font-size:10px;line-height:1.55}.guide-table .rate-row{gap:8px;padding:11px 13px}.guide-table .rate-row>span{min-width:0;line-height:1.45}.guide-table .rate-row>span:last-child{color:var(--green);text-align:right;font-weight:800}.guide-table .rate-head>span{color:inherit;font-size:9px;font-weight:800}.guide-table.cols-2 .rate-row{grid-template-columns:1.4fr 1fr}.guide-table.cols-3 .rate-row{grid-template-columns:1.05fr .92fr .55fr;font-size:9px}.guide-table .rate-row.selected>span:last-child{font-size:14px}.guide-table-note strong{color:var(--green)}.inline-guide-link{min-height:40px;color:var(--green);text-underline-offset:3px;align-items:center;margin-left:8px;font-weight:800;text-decoration:underline;display:inline-flex}.age-field{max-width:220px}.eligible-list-section{margin-top:42px}.eligible-list-section ul{border:1px solid var(--line);background:#fff;border-radius:18px;margin:0;padding:0;list-style:none;overflow:hidden}.eligible-list-section li{border-top:1px solid #e9eeeb;align-items:center;min-height:48px;padding:10px 17px;font-size:12px;font-weight:700;display:flex}.eligible-list-section li:first-child{border-top:0}.eligible-list-section>p{color:#7e8d86;margin:11px 2px 0;font-size:10px;line-height:1.6}.life-input-stack{gap:14px;display:grid}.insurance-input-group{border:1px solid var(--line);background:#fff;border-radius:20px;gap:18px;padding:20px;display:grid;box-shadow:0 8px 25px #1e3c310a}.insurance-input-group h2{color:var(--green);margin:0 0 2px;font-size:16px}.life-result-card{padding:22px 18px}.life-result-card .guide-result-content{width:100%}.life-breakdown{border-top:1px solid #ffffff38;width:100%;margin-top:9px;padding-top:9px}.life-breakdown>div{justify-content:space-between;align-items:center;gap:12px;min-height:34px;display:flex}.life-breakdown span{opacity:.78;font-size:10px}.life-breakdown b{white-space:nowrap;font:800 13px/1.2 ui-monospace,SFMono-Regular,Consolas,monospace}.guide-sources{gap:9px;display:grid}.guide-sources>p{margin-top:0}@media (max-width:390px){.deduction-result strong{font-size:22px}.deduction-result-single strong{font-size:33px}.deduction-table .rate-row{padding-inline:12px;font-size:10px}.deduction-table .deduction-value{font-size:10px}.guide-detail-page .page-intro h1{font-size:27px;line-height:1.3}.guide-detail-page .title-line{align-items:flex-start}.guide-detail-page .title-line .eyebrow{letter-spacing:.12em}.guide-result-content>strong{font-size:34px}.guide-table.cols-2 .rate-row{grid-template-columns:1.38fr .82fr}.guide-table.cols-3 .rate-row{grid-template-columns:1.03fr .87fr .5fr;gap:5px;padding-inline:9px}.guide-list .guide-row strong{font-size:15px}}.gift-rate-input,.gift-calculator-fields{gap:20px;display:grid}.gift-type-field>label{margin-bottom:10px;font-size:13px;font-weight:800;display:block}.gift-type-field>div{position:relative}.gift-type-field select{-webkit-appearance:none;appearance:none;width:100%;height:56px;color:var(--ink);background:#fbfcfa;border:1.5px solid #c7d3cd;border-radius:13px;outline:0;padding:0 44px 0 15px;font-size:14px;font-weight:800}.gift-type-field select:focus{border-color:var(--green);box-shadow:0 0 0 4px #17664f1a}.gift-type-field>div>span{color:var(--green);pointer-events:none;font-size:17px;font-weight:900;position:absolute;top:50%;right:17px;transform:translateY(-55%)}.gift-type-field>p,.gift-money-field>p{color:#7d8c85;margin:8px 1px 0;font-size:9px;line-height:1.55}.gift-rate-result .gift-rate-kind{border-bottom:1px solid #ffffff38;align-items:center;margin-bottom:15px;padding-bottom:14px}.gift-rate-kind>span{font-size:9px}.gift-rate-kind>strong{letter-spacing:0;font:800 14px/1.2 sans-serif}.gift-rate-table .rate-row{grid-template-columns:1.34fr .48fr .9fr;gap:8px}.gift-rate-table .rate-row span,.gift-rate-table .rate-row strong{min-width:0;font-size:10px}.gift-rate-table .rate-row strong,.gift-rate-table .rate-row>span:last-child{text-align:right;white-space:nowrap}.gift-basic-card{color:#fff;text-align:center;background:linear-gradient(145deg,#17664f,#104637);border-radius:22px;flex-direction:column;align-items:center;gap:7px;padding:26px 18px;display:flex;box-shadow:0 14px 30px #1458432e}.gift-basic-card>span{opacity:.77;font-size:11px}.gift-basic-card>strong{letter-spacing:-.06em;white-space:nowrap;align-items:baseline;max-width:100%;font:900 35px/1.1 ui-monospace,SFMono-Regular,Consolas,monospace;display:inline-flex}.gift-basic-card>strong small{letter-spacing:0;margin-left:4px;font:700 12px/1 sans-serif}.gift-basic-card>p{opacity:.72;margin:3px 0 0;font-size:9px;line-height:1.55}.gift-basic-input{margin-top:14px}.gift-basic-result{color:var(--ink);border:1px solid var(--line);background:#fff;border-radius:18px;margin-top:14px;padding:5px 18px;overflow:hidden}.gift-result-row{border-top:1px solid #ffffff24;justify-content:space-between;align-items:center;gap:10px;min-width:0;min-height:52px;display:flex}.gift-result-row:first-child{border-top:0}.gift-basic-result .gift-result-row{border-color:#e9eeeb}.gift-result-row>span{min-width:0;font-size:10px;line-height:1.4}.gift-result-row>strong{white-space:nowrap;flex:none;align-items:baseline;font:900 14px/1.15 ui-monospace,SFMono-Regular,Consolas,monospace;display:inline-flex}.gift-result-row>strong small{margin-left:2px;font:700 9px/1 sans-serif}.gift-input-note{color:#52665d;background:#edf5f1;border-radius:11px;margin:-8px 0 0;padding:10px 11px;font-size:9px;line-height:1.55}.gift-empty-result{color:#6e7e77;background:#e8eeea;border-radius:22px;flex-direction:column;justify-content:center;align-items:center;min-height:112px;margin-top:38px;display:flex}.gift-empty-result span{font-size:10px}.gift-empty-result strong{margin-top:6px;font:900 35px/1 ui-monospace,SFMono-Regular,Consolas,monospace}.gift-result-hero{color:#fff;background:linear-gradient(145deg,#17664f,#104637);border-radius:22px;flex-direction:column;align-items:center;gap:7px;padding:24px 18px 8px;display:flex;box-shadow:0 14px 30px #1458432e}.gift-result-hero>span{opacity:.78;font-size:11px}.gift-result-hero>strong{letter-spacing:-.06em;white-space:nowrap;align-items:baseline;max-width:100%;font:900 33px/1.1 ui-monospace,SFMono-Regular,Consolas,monospace;display:inline-flex}.gift-result-hero>strong small{letter-spacing:0;margin-left:4px;font:700 12px/1 sans-serif}.gift-result-hero>em{color:#174f3e;background:#dff6eb;border-radius:999px;padding:5px 9px;font-size:9px;font-style:normal;font-weight:800}.gift-result-hero>div{border-top:1px solid #ffffff38;width:100%;margin-top:8px;padding-top:3px}.gift-calculation-details>div{flex-direction:column;align-items:center;gap:7px;padding-block:14px;display:flex}.gift-calculation-details p{color:#52645c;text-align:center;margin:0;font:700 10px/1.55 ui-monospace,SFMono-Regular,Consolas,monospace}.gift-calculation-details i{color:var(--green);font-size:12px;font-style:normal}.gift-result-warning{color:#6c4b15;background:#fff5dc;border:1px solid #f1ddb1;border-radius:15px;margin-top:14px;padding:14px}.gift-result-warning strong{font-size:11px}.gift-result-warning p{margin:6px 0 0;font-size:9px;line-height:1.6}@media (max-width:390px){.gift-rates-page .page-intro h1{font-size:30px}.gift-rate-result .rate-result-top{grid-template-columns:.58fr 1px 1.85fr;gap:10px}.gift-rate-result .rate-result-top>div:last-child strong{font-size:27px}.gift-result-hero>strong{font-size:29px}.gift-basic-card>strong{font-size:32px}}.calculator-intro{padding-bottom:22px}.calculator-intro h1{font-size:31px}.calculator-form{gap:14px;display:grid}.calculator-panel{border:1px solid var(--line);background:#fff;border-radius:20px;padding:20px;box-shadow:0 8px 25px #1e3c310a}.calculator-section-heading{align-items:center;gap:10px;margin-bottom:20px;display:flex}.calculator-section-heading span{color:#fff;background:var(--green);border-radius:8px;place-items:center;width:27px;height:27px;font:800 10px/1 ui-monospace,monospace;display:grid}.calculator-section-heading h2{margin:0;font-size:17px}.calculator-fields{gap:18px;display:grid}.calculator-field{grid-template-columns:1fr auto;align-items:end;gap:4px 10px;display:grid}.calculator-field-label{min-width:0;font-size:13px;font-weight:800;line-height:1.45}.calculator-field-note{color:#84918b;text-align:right;font-size:9px}.calculator-money-field{height:var(--calculator-control-height);min-height:var(--calculator-control-height);padding:0 var(--calculator-control-padding-inline);background:#fbfcfa;border:1.5px solid #c7d3cd;border-radius:13px;grid-column:1/-1;align-items:center;transition:border-color .15s,box-shadow .15s;display:flex}.calculator-money-field:focus-within{border-color:var(--green);box-shadow:0 0 0 4px #17664f1a}.calculator-money-field input{min-width:0;color:var(--ink);text-align:right;background:0 0;border:0;outline:0;flex:1;font:700 20px/1.2 ui-monospace,SFMono-Regular,Consolas,monospace}.calculator-money-field input::placeholder{color:#b2bcb7}.calculator-money-field>span{color:#52645c;margin-left:8px;font-size:12px;font-weight:800}.calculator-date-field{width:100%;min-width:0;max-width:100%;height:var(--calculator-control-height);min-height:var(--calculator-control-height);max-height:var(--calculator-control-height);box-sizing:border-box;padding:0 var(--calculator-control-padding-inline);color:var(--ink);-webkit-appearance:none;appearance:none;background:#fbfcfa;border:1.5px solid #c7d3cd;border-radius:13px;outline:0;grid-column:1/-1;align-items:center;font:700 16px ui-monospace,SFMono-Regular,Consolas,monospace;display:flex;overflow:hidden}.calculator-date-field::-webkit-date-and-time-value{text-align:left;flex:auto;align-items:center;height:100%;min-height:0;margin:0;padding:0;display:flex}.calculator-date-field::-webkit-datetime-edit{align-items:center;height:100%;min-height:0;padding:0;display:flex}.calculator-date-field::-webkit-calendar-picker-indicator{align-self:center;width:20px;height:20px;margin:0 0 0 auto;padding:0}.calculator-date-field:focus{border-color:var(--green);box-shadow:0 0 0 4px #17664f1a}.calculator-field-guidance{color:var(--green);grid-column:1/-1;margin-top:2px;font-size:9px;font-weight:700;line-height:1.4}.calculator-error{color:#b53939;margin:0;font-size:12px;font-weight:700}.calculate-button{color:#fff;background:var(--green);cursor:pointer;border:0;border-radius:16px;min-height:58px;font:800 16px/1 sans-serif;box-shadow:0 10px 24px #17664f33}.calculate-button:active{transform:translateY(1px)}.calculator-results{margin-top:38px;scroll-margin-top:18px}.result-heading{justify-content:space-between;align-items:center;margin-bottom:12px;display:flex}.result-heading h2{margin:0;font-size:21px}.result-heading span{color:var(--green);background:var(--mint);border-radius:99px;order:2;padding:6px 9px;font-size:10px;font-weight:800}.tax-result-card{border:1px solid var(--line);background:#fff;border-radius:20px;padding:6px 20px;overflow:hidden}.tax-result-row{border-top:1px solid #e9eeeb;justify-content:space-between;align-items:center;gap:12px;min-height:51px;display:flex}.tax-result-row:first-child{border-top:0}.tax-result-row span{color:#65756e;font-size:12px}.tax-result-row strong{font:800 17px/1.2 ui-monospace,SFMono-Regular,Consolas,monospace}.tax-result-row.total{color:#fff;background:var(--green);border:0;min-height:68px;margin:5px -20px -6px;padding:0 20px}.tax-result-row.total span{color:#ffffffc7;font-weight:800}.tax-result-row.total strong{font-size:23px}.furusato-card{color:#123b30;background:var(--mint);text-align:center;border:1px solid #bde6d6;border-radius:20px;flex-direction:column;align-items:center;margin-top:14px;padding:22px;display:flex}.furusato-card>span{font-size:12px;font-weight:800}.furusato-card strong{color:var(--green);margin:8px 0 5px;font:900 29px/1 ui-monospace,SFMono-Regular,Consolas,monospace}.furusato-card small{color:#59756b;font-size:9px}.calculation-details{border:1px solid var(--line);background:#fff;border-radius:17px;margin-top:14px}.calculation-details summary{color:var(--green);cursor:pointer;padding:18px;font-size:12px;font-weight:800}.calculation-details>div{border-top:1px solid #e9eeeb;padding:0 18px 8px}.calculation-details .tax-result-row{min-height:45px}.calculation-details .tax-result-row strong{font-size:13px}.calculator-sources{gap:9px;margin-top:38px;display:grid}.calculator-sources h2{margin:0 0 3px;font-size:18px}.calculator-sources .source-link{min-height:64px}.calculator-disclaimer{color:#66766f;background:#eef2ee;border-radius:16px;margin:26px 0 8px;padding:20px}.calculator-disclaimer strong{color:#465850;margin-bottom:8px;font-size:12px;display:block}.calculator-disclaimer p{margin:0;font-size:10px;line-height:1.8}.calculator-explanation{color:#465850;background:#f5f7f5;border:1px solid #dfe7e1;border-radius:18px;gap:12px;margin-top:34px;padding:22px;display:grid}.calculator-explanation h2{color:#173f36;margin:8px 0 0;font-size:18px}.calculator-explanation h2:first-child{margin-top:0}.calculator-explanation p,.calculator-explanation li{margin:0;font-size:13px;line-height:1.9}.calculator-explanation ol{gap:5px;margin:0;padding-left:22px;display:grid}.calculator-related-links{gap:8px;margin-top:4px;display:grid}.calculator-related-links a{color:#145744;background:#fff;border:1px solid #cfddd5;border-radius:12px;align-items:center;min-height:44px;padding:10px 14px;font-size:13px;font-weight:700;text-decoration:none;display:flex}.corporate-calculator-toggles{gap:10px;display:grid}.corporate-calculator-page .calculator-field{width:100%;min-width:0;max-width:100%}.calculator-fields>.corporate-calculator-toggles{grid-column:1/-1;gap:10px;margin-top:2px}.corporate-band-select{grid-column:1/-1;position:relative}.corporate-band-select select{width:100%;height:var(--calculator-control-height);min-height:var(--calculator-control-height);-webkit-appearance:none;appearance:none;padding:0 46px 0 var(--calculator-control-padding-inline);color:var(--ink);background:#fbfcfa;border:1.5px solid #c7d3cd;border-radius:13px;outline:0;font-size:14px;font-weight:800}.corporate-band-select select:focus{border-color:var(--green);box-shadow:0 0 0 4px #17664f1a}.corporate-band-select>span{color:var(--green);pointer-events:none;font-size:20px;position:absolute;top:50%;right:17px;transform:translateY(-55%)}.corporate-choice-field legend{line-height:1.45}.corporate-calculator-toggles>p{color:#84918b;margin:-3px 1px 8px;font-size:9px;line-height:1.5}.corporate-calculator-toggles>p:last-child{margin-bottom:0}.corporate-calculator-premise{color:#66766f;text-align:center;margin:0;font-size:10px;line-height:1.6}.corporate-summary-hero{color:#fff;text-align:center;background:linear-gradient(145deg,#17664f,#104637);border-radius:22px;flex-direction:column;align-items:center;padding:25px 20px 21px;display:flex;box-shadow:0 14px 30px #1458432e}.corporate-summary-hero>span{opacity:.78;font-size:11px}.corporate-summary-hero>strong{letter-spacing:-.06em;white-space:nowrap;align-items:baseline;max-width:100%;margin:9px 0 18px;font:900 38px/1 ui-monospace,SFMono-Regular,Consolas,monospace;display:inline-flex}.corporate-summary-hero>strong small{letter-spacing:0;flex:none;margin-left:4px;font:700 12px/1 sans-serif}.corporate-summary-hero>div{border-top:1px solid #ffffff38;justify-content:space-between;align-items:baseline;width:100%;padding-top:16px;display:flex}.corporate-summary-hero>div span{opacity:.78;font-size:11px}.corporate-summary-hero>div b{font:900 23px/1 ui-monospace,SFMono-Regular,Consolas,monospace}.corporate-calculation-details>div{padding-bottom:11px}.corporate-summary-row{border-top:1px solid #e9eeeb;justify-content:space-between;align-items:center;gap:12px;min-height:52px;display:flex}.corporate-summary-row:first-child{border-top:0}.corporate-summary-row>span{color:#53665d;min-width:0;font-size:11px;font-weight:800;line-height:1.4}.corporate-summary-row>span a{width:max-content;color:var(--green);text-underline-offset:2px;margin-top:3px;font-size:8px;text-decoration:underline;display:block}.corporate-summary-row>strong{color:var(--ink);white-space:nowrap;flex:none;align-items:baseline;font:900 16px/1.2 ui-monospace,SFMono-Regular,Consolas,monospace;display:inline-flex}.corporate-summary-row>strong small{margin-left:2px;font:700 9px/1 sans-serif}.corporate-summary-row:last-child{color:#fff;background:var(--green);border:0;min-height:60px;margin:5px -18px -11px;padding:0 18px}.corporate-summary-row:last-child>span,.corporate-summary-row:last-child>strong{color:#fff}.corporate-summary-row:last-child>strong{font-size:19px}.corporate-subrow{color:#718078;background:#f7f9f7;border-top:1px solid #edf1ee;justify-content:space-between;align-items:center;gap:12px;min-height:36px;padding-left:13px;display:flex}.corporate-subrow span{min-width:0;font-size:9px;line-height:1.4}.corporate-subrow strong{white-space:nowrap;flex:none;font:700 11px/1.2 ui-monospace,SFMono-Regular,Consolas,monospace}.corporate-summary-premises{color:#66766f;background:#eef2ee;border-radius:16px;margin-top:14px;padding:17px 18px}.corporate-summary-premises>strong{color:#465850;font-size:11px}.corporate-summary-premises ul{grid-template-columns:1fr 1fr;gap:7px 18px;margin:10px 0 0;padding-left:17px;font-size:9px;line-height:1.5;display:grid}.simplified-business-list{gap:10px;display:grid}.simplified-business-list>h2,.consumption-tool-section>h2{margin:0 0 4px;font-size:19px}.simplified-business-list article{border:1px solid var(--line);background:#fff;border-radius:16px;overflow:hidden}.simplified-business-list article>div{justify-content:space-between;align-items:center;gap:12px;min-height:58px;padding:12px 17px;display:flex}.simplified-business-list article>div>strong{font-size:15px}.simplified-business-list article>div>span{color:#66766f;flex:none;font-size:9px}.simplified-business-list article>div b{color:var(--green);margin-left:4px;font:900 19px/1 ui-monospace,SFMono-Regular,Consolas,monospace}.simplified-business-list article>p{color:#61736a;background:#f4f7f4;margin:0;padding:10px 17px;font-size:10px;line-height:1.55}.simplified-business-list article>p b{color:#365449;margin-right:10px;font-size:9px}.consumption-tool-section{gap:12px;margin-top:38px;display:grid}.consumption-input-stack{gap:19px;display:grid}.consumption-input-stack .guide-toggle-field{margin-top:2px}.consumption-money-field>p{color:#85928c;margin:8px 1px 0;font-size:9px;line-height:1.5}.consumption-simple-result{color:#fff;background:linear-gradient(145deg,#17664f,#104637);border-radius:22px;margin-top:14px;padding:5px 18px 0;overflow:hidden;box-shadow:0 14px 30px #1458432e}.consumption-simple-result>p{text-align:center;background:#0000001f;margin:0 -18px;padding:13px 18px;font-size:10px}.consumption-amount-row{border-top:1px solid #ffffff2e;justify-content:space-between;align-items:center;gap:12px;min-height:53px;display:flex}.consumption-amount-row:first-child{border-top:0}.consumption-amount-row>span{min-width:0;font-size:10px;line-height:1.4}.consumption-amount-row>strong{white-space:nowrap;flex:none;align-items:baseline;font:900 17px/1.15 ui-monospace,SFMono-Regular,Consolas,monospace;display:inline-flex}.consumption-amount-row>strong small{margin-left:2px;font:700 9px/1 sans-serif}.consumption-comparison-grid{color:#fff;background:linear-gradient(145deg,#17664f,#104637);border-radius:22px;padding:0 18px;overflow:hidden;box-shadow:0 14px 30px #1458432e}.consumption-comparison-grid .consumption-amount-row{min-height:72px}.consumption-comparison-grid .consumption-amount-row>span{font-size:12px;font-weight:800}.consumption-comparison-grid .consumption-amount-row>strong{font-size:23px}.consumption-conclusion{color:#164e3d;background:var(--mint);text-align:center;border:1px solid #bde6d6;border-radius:18px;flex-direction:column;align-items:center;margin-top:12px;padding:20px;display:flex}.consumption-conclusion>span{font-size:10px;font-weight:800}.consumption-conclusion>strong{align-items:baseline;margin-top:7px;font-size:17px;display:inline-flex}.consumption-conclusion>strong small{margin-left:2px;font-size:10px}.consumption-result-note{color:#66766f;margin:14px 1px 0;font-size:9px;line-height:1.7}.calculation-details .consumption-amount-row{border-color:#e9eeeb}.calculation-details .consumption-amount-row>span{color:#65756e}.calculation-details .consumption-amount-row>strong{color:var(--ink);font-size:13px}.liability-result{color:#fff;text-align:center;background:linear-gradient(145deg,#17664f,#104637);border-radius:22px;flex-direction:column;align-items:center;margin-top:36px;padding:24px 20px;display:flex;box-shadow:0 14px 30px #1458432e}.liability-result>span{opacity:.75;font-size:10px}.liability-result>strong{margin:7px 0 17px;font-size:24px}.liability-result>div{border-top:1px solid #ffffff38;width:100%;padding-top:15px}.liability-result>div b{opacity:.72;font-size:10px}.liability-result>div p{margin:6px 0 0;font-size:11px;line-height:1.65}.liability-result>small{opacity:.66;margin-top:16px;font-size:8px}.liability-result.needs_review{color:#3e3b24;background:linear-gradient(145deg,#f5d978,#e5ba43);box-shadow:0 14px 30px #88661226}.liability-result.needs_review>div{border-color:#3e3b2433}.sr-only{clip:rect(0,0,0,0);white-space:nowrap;border:0;width:1px;height:1px;margin:-1px;padding:0;position:absolute;overflow:hidden}.admin-dashboard{width:min(1080px,100%);min-height:100vh;color:var(--ink);margin:0 auto;padding:34px clamp(16px,4vw,42px) 56px}.admin-heading{justify-content:space-between;align-items:flex-end;gap:24px;display:flex}.admin-heading p{color:var(--green);letter-spacing:.08em;margin:0 0 6px;font-size:11px;font-weight:900}.admin-heading h1{letter-spacing:-.04em;margin:0;font-size:clamp(27px,5vw,39px);line-height:1.15}.admin-heading nav{flex:none;gap:14px;display:flex}.admin-heading nav a{color:#52675e;text-underline-offset:4px;font-size:12px;font-weight:800;text-decoration:underline}.admin-periods{background:#e7ede9;border-radius:14px;grid-template-columns:repeat(4,minmax(0,1fr));gap:7px;max-width:430px;margin:28px 0 18px;padding:5px;display:grid}.admin-periods a{color:#61736a;border-radius:10px;justify-content:center;align-items:center;min-height:40px;font-size:12px;font-weight:900;display:flex}.admin-periods a[aria-current=page]{color:#fff;background:var(--green);box-shadow:0 5px 12px #173f3633}.admin-kpis,.admin-selected-kpis{grid-template-columns:repeat(4,minmax(0,1fr));gap:12px;display:grid}.admin-selected-kpis{grid-template-columns:repeat(5,minmax(0,1fr));margin-top:12px}.admin-kpi{border:1px solid var(--line);background:#fff;border-radius:18px;min-width:0;padding:20px;box-shadow:0 7px 24px #183f340d}.admin-kpi span{color:#687971;min-height:2.7em;font-size:11px;font-weight:800;line-height:1.35;display:block}.admin-kpi strong{color:var(--green);letter-spacing:-.05em;text-overflow:ellipsis;margin-top:7px;font:900 clamp(24px,4vw,35px)/1 ui-monospace,SFMono-Regular,Consolas,monospace;display:block;overflow:hidden}.admin-kpi.compact{box-shadow:none;background:#eff5f1;border-color:#dce8e1;padding:16px}.admin-kpi.compact strong{font-size:clamp(20px,3vw,27px)}.admin-grid{grid-template-columns:repeat(2,minmax(0,1fr));gap:14px;margin-top:22px;display:grid}.admin-panel{border:1px solid var(--line);background:#fff;border-radius:18px;min-width:0;padding:21px}.admin-panel.wide{grid-column:1/-1}.admin-panel>header{justify-content:space-between;align-items:baseline;gap:12px;margin-bottom:14px;display:flex}.admin-panel h2{margin:0;font-size:17px}.admin-panel header small{color:#829087;font-size:10px}.admin-ranking{counter-reset:rank;gap:7px;margin:0;padding:0;list-style:none;display:grid}.admin-ranking li{counter-increment:rank;background:#f4f7f5;border-radius:11px;justify-content:space-between;align-items:center;gap:16px;min-height:42px;padding:0 13px;display:flex}.admin-ranking li span{align-items:center;gap:9px;font-size:13px;font-weight:800;display:flex}.admin-ranking li span:before{content:counter(rank);color:#8b9992;width:18px;font:800 10px/1 ui-monospace,SFMono-Regular,Consolas,monospace}.admin-ranking li strong,.admin-stat-list dd{color:var(--green);margin:0;font:900 16px/1 ui-monospace,SFMono-Regular,Consolas,monospace}.admin-stat-list{margin:0}.admin-stat-list>div{border-top:1px solid #edf1ee;justify-content:space-between;align-items:center;gap:12px;min-height:42px;display:flex}.admin-stat-list>div:first-child{border-top:0}.admin-stat-list dt{color:#5f7168;font-size:12px}.admin-stat-list .admin-highlight{color:#fff;background:var(--green);border-radius:10px;margin:7px -8px -7px;padding:0 8px}.admin-stat-list .admin-highlight dt,.admin-stat-list .admin-highlight dd{color:#fff}.admin-pages{gap:0;margin:0;padding:0;list-style:none;display:grid}.admin-pages li{border-top:1px solid #edf1ee;grid-template-columns:25px minmax(0,1fr) auto;align-items:center;gap:10px;min-width:0;min-height:58px;display:grid}.admin-pages li:first-child{border-top:0}.admin-pages li>b{color:#89978f;font:800 11px/1 ui-monospace,SFMono-Regular,Consolas,monospace}.admin-pages li>span{gap:4px;min-width:0;display:grid}.admin-pages li>span strong{text-overflow:ellipsis;white-space:nowrap;font-size:12px;overflow:hidden}.admin-pages li>span small{color:#89958f;text-overflow:ellipsis;white-space:nowrap;font:9px/1.3 ui-monospace,SFMono-Regular,Consolas,monospace;overflow:hidden}.admin-pages li>em{color:var(--green);font:900 15px/1 ui-monospace,SFMono-Regular,Consolas,monospace}.admin-table-scroll{width:100%;overflow-x:auto}.admin-table{border-collapse:collapse;width:100%;font-size:12px}.admin-table th,.admin-table td{text-align:right;white-space:nowrap;border-top:1px solid #edf1ee;padding:13px 10px}.admin-table thead th{color:#839088;border-top:0;padding-top:5px;font-size:9px}.admin-table th:first-child{text-align:left}.admin-table tbody td{color:var(--green);font:800 13px/1 ui-monospace,SFMono-Regular,Consolas,monospace}.admin-daily{gap:7px;max-height:430px;padding-right:3px;display:grid;overflow:auto}.admin-daily>div{grid-template-columns:42px minmax(0,1fr) 42px 34px;align-items:center;gap:8px;min-width:0;display:grid}.admin-daily time{color:#6e7d75;font:700 10px/1 ui-monospace,SFMono-Regular,Consolas,monospace}.admin-daily>div>span{background:#edf2ef;border-radius:99px;height:8px;overflow:hidden}.admin-daily i{background:#2a8065;border-radius:99px;height:100%;display:block}.admin-daily strong,.admin-daily small{text-align:right;font:800 10px/1 ui-monospace,SFMono-Regular,Consolas,monospace}.admin-daily small{color:#a17a24}.admin-footnote{color:#7b8982;margin:18px 2px 0;font-size:9px;line-height:1.7}.admin-error{color:#6f4c15;background:#fff5dc;border:1px solid #f0dba7;border-radius:16px;margin-top:24px;padding:24px}.admin-error p,.admin-empty{color:#7b8982;margin:7px 0 0;font-size:11px}.feedback-form{gap:9px;display:grid}.feedback-form>label,.feedback-label{color:var(--ink);margin-top:8px;font-size:13px;font-weight:800}.feedback-form select,.feedback-form input,.feedback-form textarea{box-sizing:border-box;width:100%;min-width:0;max-width:100%;color:var(--ink);background:#fbfcfa;border:1.5px solid #c7d3cd;border-radius:13px;font:700 16px/1.45 inherit}.feedback-form select,.feedback-form input{min-height:54px;padding:0 15px}.feedback-form textarea{resize:vertical;min-height:154px;padding:13px 15px}.feedback-form select:focus,.feedback-form input:focus,.feedback-form textarea:focus{border-color:var(--green);outline:0;box-shadow:0 0 0 4px #17664f1a}.feedback-form small{color:#7b8982;font-size:10px;line-height:1.5}.feedback-counter{text-align:right}.feedback-page-path{overflow-wrap:anywhere;color:#52645c;background:#f1f5f2;border-radius:11px;min-width:0;padding:12px 14px;font:700 12px/1.5 ui-monospace,SFMono-Regular,Consolas,monospace}.feedback-warning,.feedback-offline,.feedback-response{border-radius:12px;margin:8px 0 0;padding:13px 14px;font-size:11px;line-height:1.65}.feedback-warning{color:#6c4b15;background:#fff5dc;border:1px solid #f1ddb1}.feedback-offline,.feedback-response.error{color:#7b3c28;background:#fff0eb;border:1px solid #f0cbbb}.feedback-response.success{color:#155c47;background:#eaf5ef;border:1px solid #c6e1d3}.feedback-form button{color:#fff;background:var(--green);cursor:pointer;border:0;border-radius:14px;min-height:52px;margin-top:7px;font-size:14px;font-weight:900}.feedback-form button:disabled{cursor:not-allowed;opacity:.48}.feedback-honeypot{width:1px!important;height:1px!important;position:absolute!important;left:-10000px!important;overflow:hidden!important}.admin-feedback-link{min-height:58px;color:var(--green);background:#edf6f1;border:1px solid #d2e6db;border-radius:14px;justify-content:space-between;align-items:center;gap:14px;margin:25px 0 13px;padding:0 18px;font-size:12px;font-weight:800;display:flex}.admin-feedback-link strong{font-size:18px}.admin-feedback-summary{background:#edf6f1;border-radius:14px;justify-content:space-between;align-items:center;gap:12px;margin:26px 0 14px;padding:17px 19px;display:flex}.admin-feedback-summary strong{color:var(--green);font-size:20px}.admin-feedback-summary span{color:#718078;font-size:10px}.admin-feedback-filters{gap:7px;padding:3px 0 8px;display:flex;overflow-x:auto}.admin-feedback-filters a{color:#61736a;background:#edf1ee;border-radius:10px;flex:none;align-items:center;min-height:40px;padding:0 13px;font-size:11px;font-weight:800;display:flex}.admin-feedback-filters a[aria-current=page]{color:#fff;background:var(--green)}.admin-feedback-filters.secondary{margin-bottom:10px}.admin-feedback-list{gap:12px;display:grid}.admin-feedback-card{border:1px solid var(--line);background:#fff;border-radius:17px;min-width:0;padding:18px}.admin-feedback-card>header{justify-content:space-between;gap:12px;display:flex}.admin-feedback-card>header div{flex-wrap:wrap;align-items:baseline;gap:8px;display:flex}.admin-feedback-card>header strong{color:var(--green);font-size:13px}.admin-feedback-card time,.admin-feedback-card>header span{color:#829087;font-size:9px}.admin-feedback-path{overflow-wrap:anywhere;color:#819087;margin:10px 0;font:700 10px/1.5 ui-monospace,SFMono-Regular,Consolas,monospace}.admin-feedback-message{white-space:pre-wrap;overflow-wrap:anywhere;margin:12px 0;font-size:13px;line-height:1.7}.admin-feedback-contact{overflow-wrap:anywhere;color:#65756e;margin:0;font-size:10px}.admin-feedback-status{border-top:1px solid #edf1ee;justify-content:flex-end;align-items:center;gap:10px;margin-top:14px;padding-top:12px;display:flex}.admin-feedback-status label{color:#6d7d75;font-size:10px;font-weight:800}.admin-feedback-status select{min-width:112px;min-height:44px;color:var(--ink);background:#f7f9f8;border:1px solid #cbd7d1;border-radius:10px;padding:0 10px;font-weight:800}.admin-feedback-error{color:#9a3d2a;text-align:right;font-size:10px}@media (max-width:680px){.admin-dashboard{padding-top:24px}.admin-heading{flex-direction:column;align-items:flex-start;gap:13px}.admin-heading nav{justify-content:space-between;width:100%}.admin-periods{max-width:none;margin-top:22px}.admin-kpis,.admin-selected-kpis{grid-template-columns:repeat(2,minmax(0,1fr))}.admin-selected-kpis .admin-kpi:last-child{grid-column:1/-1}.admin-grid{grid-template-columns:1fr}.admin-panel.wide{grid-column:auto}}@media (max-width:390px){.admin-kpi{padding:16px 14px}.admin-kpi strong{font-size:26px}.admin-kpi.compact strong{font-size:21px}.admin-panel{padding:17px 14px}.admin-pages li{grid-template-columns:20px minmax(0,1fr) auto;gap:7px}.admin-table th,.admin-table td{padding-inline:5px;font-size:10px}.admin-table tbody td{font-size:11px}.corporate-calculator-page .calculator-field{grid-template-columns:minmax(0,1fr) minmax(82px,auto)}.corporate-calculator-page .calculator-field-label{font-size:12px}.corporate-calculator-page .calculator-field-note{max-width:125px;line-height:1.35}.corporate-summary-hero>strong{font-size:34px}.consumption-calculator-page .page-intro h1,.consumption-liability-page .page-intro h1{font-size:28px;line-height:1.28}.simplified-business-list article>div{padding-inline:14px}.simplified-business-list article>div>strong{font-size:14px}.consumption-comparison-grid .consumption-amount-row>strong{font-size:20px}}@media (min-width:720px){.page-shell{padding-inline:42px}.rates-page .input-panel,.rates-page .rate-result,.rates-page .rate-table-section,.rates-page .source-area{max-width:760px;margin-left:auto;margin-right:auto}.rate-result{margin-top:14px!important}.rate-row{padding-inline:22px;font-size:13px}.rate-row>span:first-child small{width:auto;margin:0 4px}.calculator-page{max-width:720px}}.inheritance-money-field>p{line-height:1.55}.inheritance-rate-table .rate-row{grid-template-columns:1.62fr .45fr .78fr;gap:7px}.inheritance-rate-table .rate-row span,.inheritance-rate-table .rate-row strong{min-width:0;font-size:9px}.inheritance-rate-table .rate-row>span:last-child,.inheritance-rate-table .rate-row strong{text-align:right;white-space:nowrap}.inheritance-deduction-input{gap:10px;display:grid}.inheritance-deduction-input>label{font-size:13px;font-weight:800}.inheritance-count-box{background:#fbfcfa;border:2px solid #bfcfc7;border-radius:15px;align-items:center;height:62px;padding:0 18px;display:flex}.inheritance-count-box:focus-within{border-color:var(--green);box-shadow:0 0 0 4px #17664f1a}.inheritance-count-box input{min-width:0;color:var(--ink);text-align:right;background:0 0;border:0;outline:0;flex:1;font:700 25px/1.2 ui-monospace,SFMono-Regular,Consolas,monospace}.inheritance-count-box span{color:#52645c;margin-left:10px;font-weight:700}.inheritance-deduction-input>p{color:#85928c;margin:0 1px;font-size:10px}.inheritance-deduction-result{color:#fff;text-align:center;background:linear-gradient(145deg,#17664f,#104637);border-radius:22px;flex-direction:column;align-items:center;gap:7px;margin-top:14px;padding:26px 18px;display:flex;box-shadow:0 14px 30px #1458432e}.inheritance-deduction-result>span{opacity:.76;font-size:11px}.inheritance-deduction-result>strong{letter-spacing:-.06em;white-space:nowrap;align-items:baseline;max-width:100%;font:900 31px/1.1 ui-monospace,SFMono-Regular,Consolas,monospace;display:inline-flex}.inheritance-deduction-result>strong small{letter-spacing:0;margin-left:4px;font:700 12px/1 sans-serif}.inheritance-deduction-result>p{opacity:.8;margin:3px 0 0;font:700 10px/1.4 ui-monospace,SFMono-Regular,Consolas,monospace}.inheritance-input-stack{gap:20px;display:grid}.inheritance-spouse-field{border:0;margin:0;padding:0}.inheritance-spouse-field legend{margin-bottom:10px;font-size:13px;font-weight:800}.inheritance-spouse-field>div{grid-template-columns:1fr 1fr;gap:8px;display:grid}.inheritance-spouse-field button{color:#52645c;cursor:pointer;background:#fbfcfa;border:1.5px solid #c7d3cd;border-radius:13px;min-height:48px;font-size:13px;font-weight:800}.inheritance-spouse-field button.selected{color:#fff;background:var(--green);border-color:var(--green)}.inheritance-heir-grid{grid-template-columns:repeat(3,minmax(0,1fr));gap:8px;display:grid}.inheritance-count-field{min-width:0}.inheritance-count-field label{color:#52645c;text-align:center;margin-bottom:7px;font-size:10px;font-weight:800;display:block}.inheritance-count-field>div{background:#fbfcfa;border:1.5px solid #c7d3cd;border-radius:12px;align-items:center;height:49px;padding:0 8px;display:flex}.inheritance-count-field input{width:100%;min-width:0;color:var(--ink);text-align:right;background:0 0;border:0;outline:0;font:800 17px/1 ui-monospace,SFMono-Regular,Consolas,monospace}.inheritance-count-field span{color:#687a72;margin-left:4px;font-size:10px;font-weight:800}.inheritance-count-field.is-disabled{opacity:.42}.inheritance-priority-note{color:#7b8982;margin:-7px 0 0;font-size:9px;line-height:1.55}.inheritance-result-hero{color:#fff;background:linear-gradient(145deg,#17664f,#104637);border-radius:22px;flex-direction:column;align-items:center;gap:7px;padding:24px 18px 15px;display:flex;box-shadow:0 14px 30px #1458432e}.inheritance-result-hero>span{opacity:.78;font-size:11px}.inheritance-result-hero>strong{letter-spacing:-.06em;white-space:nowrap;align-items:baseline;max-width:100%;font:900 31px/1.1 ui-monospace,SFMono-Regular,Consolas,monospace;display:inline-flex}.inheritance-result-hero>strong small{letter-spacing:0;margin-left:4px;font:700 12px/1 sans-serif}.inheritance-result-hero>div{border-top:1px solid #ffffff38;width:100%;margin-top:10px;padding-top:7px}.inheritance-detail-row{border-bottom:1px solid #ffffff21;justify-content:space-between;align-items:baseline;gap:10px;min-width:0;padding:9px 0;display:flex}.inheritance-detail-row:last-child{border-bottom:0}.inheritance-detail-row>span{min-width:0;font-size:10px}.inheritance-detail-row>strong{white-space:nowrap;flex:none;align-items:baseline;font:800 13px/1.2 ui-monospace,SFMono-Regular,Consolas,monospace;display:inline-flex}.inheritance-detail-row>strong small{margin-left:2px;font:700 9px/1 sans-serif}.inheritance-result-warning{color:#6c4b15;background:#fff5dc;border:1px solid #f1ddb1;border-radius:15px;margin-top:14px;padding:14px}.inheritance-result-warning strong{font-size:11px}.inheritance-result-warning p{margin:6px 0 0;font-size:9px;line-height:1.6}.inheritance-details>div{padding-bottom:12px}.inheritance-details .inheritance-detail-row{color:var(--ink);border-color:#e9eeeb}.inheritance-details .inheritance-detail-row>span{color:#65756e}.inheritance-details h3{color:var(--green);margin:19px 0 8px;font-size:12px}.inheritance-allocation{border-bottom:1px solid #e9eeeb;padding:12px 0;position:relative}.inheritance-allocation>div{justify-content:space-between;align-items:center;display:flex}.inheritance-allocation>div strong{color:var(--ink);font-size:12px}.inheritance-allocation>div span{color:var(--green);font:800 12px/1 ui-monospace,SFMono-Regular,Consolas,monospace}.inheritance-allocation p{color:#7a8982;margin:5px 0 0;font:600 9px/1.45 ui-monospace,SFMono-Regular,Consolas,monospace}.inheritance-allocation>b{color:var(--ink);white-space:nowrap;font:800 12px/1 ui-monospace,SFMono-Regular,Consolas,monospace;position:absolute;bottom:13px;right:0}@media (max-width:390px){.inheritance-rate-result .rate-result-top{grid-template-columns:.56fr 1px 1.9fr;gap:10px}.inheritance-rate-result .rate-result-top>div:last-child strong{font-size:27px}.inheritance-deduction-result>strong,.inheritance-result-hero>strong{font-size:28px}.inheritance-rates-page .page-intro h1{font-size:30px}}
