:root{
  --paper:#F3F5F2; --surface:#FFFFFF; --ink:#16233B; --muted:#56637A; --rule:#D3DAD4;
  --accent:#1E6B52; --accent-soft:#E2EFE8; --warn:#8F5310; --warn-soft:#FAF0E0; --field:#FBFCFB;
  box-sizing:border-box;
  padding-top:env(safe-area-inset-top,0px); padding-bottom:env(safe-area-inset-bottom,0px);
}
@media (prefers-color-scheme:dark){
  :root:not([data-theme="light"]){
    --paper:#0F151D; --surface:#16202B; --ink:#E6EBEF; --muted:#9BA7B4; --rule:#2B3743;
    --accent:#5FC39C; --accent-soft:#15332A; --warn:#E6AA5C; --warn-soft:#382814; --field:#1B2632;
  }
}
:root[data-theme="dark"]{
  --paper:#0F151D; --surface:#16202B; --ink:#E6EBEF; --muted:#9BA7B4; --rule:#2B3743;
  --accent:#5FC39C; --accent-soft:#15332A; --warn:#E6AA5C; --warn-soft:#382814; --field:#1B2632;
}
*,*::before,*::after{box-sizing:inherit}
html{scroll-padding-top:env(safe-area-inset-top,0px)}
body{margin:0;background:var(--paper);color:var(--ink);font-family:"Public Sans",system-ui,-apple-system,"Segoe UI",Roboto,Arial,sans-serif;font-size:1.0625rem;line-height:1.6;-webkit-font-smoothing:antialiased}
.wrap{max-width:46rem;margin:0 auto;padding:2.5rem 1.25rem 4rem}
header.top{border-bottom:2px solid var(--ink);padding-bottom:1.5rem;margin-bottom:2rem}
h1{font-size:clamp(2rem,5vw,2.75rem);line-height:1.08;font-weight:800;letter-spacing:-0.02em;margin:0 0 .75rem}
.lede{font-size:1.125rem;color:var(--muted);margin:0 0 1rem;max-width:38rem}
.status{display:inline-block;font-size:.875rem;font-weight:600;color:var(--accent);background:var(--accent-soft);padding:.3rem .65rem;border-radius:4px}
h2{font-size:1.375rem;line-height:1.25;font-weight:700;margin:3rem 0 .75rem;letter-spacing:-0.01em}
h3{font-size:1.0625rem;font-weight:700;margin:1.5rem 0 .4rem}
p{margin:0 0 1rem}
.step{background:var(--surface);border:1px solid var(--rule);border-radius:6px;padding:1.5rem;margin-bottom:1.25rem}
.step-head{display:flex;gap:.85rem;align-items:baseline;margin-bottom:1rem}
.step-no{flex:none;width:1.9rem;height:1.9rem;border-radius:50%;border:2px solid var(--ink);display:grid;place-items:center;font-weight:700;font-size:.95rem;font-variant-numeric:tabular-nums}
.step-head h2{margin:0;font-size:1.2rem}
.step-head p{margin:.2rem 0 0;font-size:.95rem;color:var(--muted)}
.grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(12.5rem,1fr));gap:1rem}
label{display:block;font-size:.9rem;font-weight:600;margin-bottom:.35rem}
.hint{display:block;font-weight:400;color:var(--muted);font-size:.82rem;margin-top:.1rem}
select,input{width:100%;font:inherit;font-size:1rem;color:var(--ink);background:var(--field);border:1px solid var(--rule);border-radius:4px;padding:.6rem .7rem;min-height:2.75rem}
select:focus-visible,input:focus-visible,button:focus-visible,summary:focus-visible{outline:3px solid var(--accent);outline-offset:2px}
.money{position:relative}
.money span{position:absolute;left:.7rem;top:50%;transform:translateY(-50%);color:var(--muted);pointer-events:none}
.money input{padding-left:1.6rem;font-variant-numeric:tabular-nums}
.arrear-row{border-top:1px dashed var(--rule);padding-top:1rem;margin-top:1rem}
.arrear-row:first-of-type{border-top:0;padding-top:0;margin-top:0}
.row-top{display:flex;justify-content:space-between;align-items:center;margin-bottom:.6rem}
.row-top strong{font-size:.95rem}
button{font:inherit;cursor:pointer;border-radius:4px}
.btn-add{background:transparent;border:1px dashed var(--ink);color:var(--ink);padding:.6rem 1rem;font-weight:600;margin-top:1.25rem;width:100%}
.btn-add:hover{background:var(--accent-soft)}
.btn-remove{background:transparent;border:0;color:var(--muted);text-decoration:underline;padding:.25rem;font-size:.875rem}
.total-line{display:flex;justify-content:space-between;margin-top:1.25rem;padding-top:.85rem;border-top:1px solid var(--rule);font-weight:600;font-variant-numeric:tabular-nums}
.msg{font-size:.9rem;padding:.75rem .9rem;border-radius:4px;background:var(--warn-soft);color:var(--warn);margin-top:1rem}
.msg[hidden]{display:none}
/* Result */
.result{background:var(--surface);border:1px solid var(--rule);border-radius:6px;padding:1.5rem}
.stamp-wrap{display:flex;flex-wrap:wrap;gap:1.5rem;align-items:center;margin:.5rem 0 1.5rem}
.stamp{border:3px double var(--accent);color:var(--accent);padding:.9rem 1.3rem;border-radius:6px;transform:rotate(-1.5deg);min-width:14rem}
.stamp .k{font-size:.9rem;font-weight:600;display:block}
.stamp .v{font-size:clamp(2.1rem,7vw,2.9rem);font-weight:800;line-height:1.1;font-variant-numeric:tabular-nums;letter-spacing:-0.02em}
.stamp.nil{border-color:var(--muted);color:var(--muted)}
.stamp-note{flex:1 1 14rem;font-size:.95rem;margin:0}
.table-scroll{overflow-x:auto;-webkit-overflow-scrolling:touch;margin:0 0 1rem;border:1px solid var(--rule);border-radius:4px}
table{border-collapse:collapse;width:100%;min-width:36rem;font-size:.9rem;font-variant-numeric:tabular-nums}
caption{text-align:left;font-weight:700;padding:.7rem .8rem;border-bottom:1px solid var(--rule);background:var(--field)}
th,td{padding:.55rem .8rem;border-bottom:1px solid var(--rule);text-align:right;vertical-align:top}
th:first-child,td:first-child{text-align:left}
thead th{font-weight:600;color:var(--muted);font-size:.82rem;line-height:1.35}
tbody tr:last-child td{border-bottom:0}
tfoot td{font-weight:700;border-top:2px solid var(--ink);border-bottom:0}
.calc-lines{margin:0 0 1rem;padding:0;list-style:none;border:1px solid var(--rule);border-radius:4px}
.calc-lines li{display:flex;justify-content:space-between;gap:1rem;padding:.55rem .8rem;border-bottom:1px solid var(--rule);font-size:.95rem;font-variant-numeric:tabular-nums}
.calc-lines li:last-child{border-bottom:0;font-weight:700}
.calc-lines li span:last-child{white-space:nowrap}
.fine{font-size:.85rem;color:var(--muted)}
article p,article li{max-width:40rem}
article ul{padding-left:1.2rem}
article li{margin-bottom:.4rem}
.example{background:var(--surface);border-left:4px solid var(--accent);padding:1rem 1.25rem;border-radius:0 6px 6px 0;margin:1rem 0}
.example p:last-child{margin-bottom:0}
details{border-bottom:1px solid var(--rule);padding:.85rem 0}
details:first-of-type{border-top:1px solid var(--rule)}
summary{cursor:pointer;font-weight:600;list-style-position:outside}
details p{margin:.6rem 0 0}
.forms{display:grid;grid-template-columns:repeat(auto-fit,minmax(15rem,1fr));gap:1rem;margin:1rem 0}
.forms div{border:1px solid var(--rule);border-radius:6px;padding:1rem;background:var(--surface)}
.forms strong{display:block;font-size:1rem;margin-bottom:.25rem}
.forms p{margin:0;font-size:.92rem}
footer{margin-top:3.5rem;padding-top:1.25rem;border-top:2px solid var(--ink);font-size:.85rem;color:var(--muted)}
footer p{margin:0 0 .6rem}
@media print{.btn-add,.btn-remove{display:none}.stamp{transform:none}}
@media (prefers-reduced-motion:reduce){*{transition:none!important}}

.site-head{display:flex;justify-content:space-between;align-items:center;gap:1rem;padding:1rem 1.25rem;max-width:46rem;margin:0 auto}
.brand{display:flex;align-items:center;gap:.55rem;color:var(--ink);text-decoration:none;font-weight:800;font-size:1.2rem;letter-spacing:-0.01em}
.brand svg{width:1.9rem;height:1.9rem;flex:none}
.site-nav{display:flex;gap:1.1rem}
.site-nav a{color:var(--ink);text-decoration:none;font-weight:600;font-size:.95rem}
.site-nav a:hover,.site-nav a[aria-current="page"]{text-decoration:underline;text-underline-offset:4px}
.site-foot{max-width:46rem;margin:0 auto;padding:1.25rem 1.25rem 3rem;font-size:.85rem;color:var(--muted);border-top:2px solid var(--ink)}
.site-foot nav{display:flex;flex-wrap:wrap;gap:1rem;margin-bottom:.75rem}
.site-foot a{color:var(--ink)}
.wrap{padding-top:1.5rem}
.tool-list{list-style:none;padding:0;margin:1.5rem 0}
.tool-list li{border:1px solid var(--rule);border-radius:6px;background:var(--surface);padding:1.1rem 1.25rem;margin-bottom:1rem}
.tool-list a{color:var(--ink);font-weight:700;font-size:1.1rem}
.tool-list p{margin:.35rem 0 0;color:var(--muted);font-size:.95rem}
.prose a,.lede a,article a{color:var(--accent)}
.compare{display:grid;grid-template-columns:repeat(auto-fit,minmax(14rem,1fr));gap:1.25rem;margin:.5rem 0 1.25rem}
.compare .stamp{min-width:0}
.stamp .sub{display:block;font-size:.9rem;font-weight:600;margin-top:.2rem;font-variant-numeric:tabular-nums}