:root {
  --primary:#1e3a8a; --primary-light:#2563eb; --primary-dark:#102550;
  --text-main:#0f172a; --text-sub:#334155; --text-muted:#64748b;
  --bg-main:#f8fafc; --bg-card:#fff; --primary-bg:#eff6ff;
  --accent-light:#f59e0b; --border-color:#e2e8f0; --control-border:#64748b;
  --success-bg:#ecfdf5; --success-text:#065f46; --warning-bg:#fffbeb; --warning-text:#92400e;
  --error-bg:#fef2f2; --error-text:#991b1b; --radius-sm:8px; --radius-md:12px; --radius-lg:18px;
  --shadow:0 2px 6px rgba(15,23,42,.06); --header-height:80px;
}
* ,*::before,*::after {box-sizing:border-box}
html {scroll-behavior:smooth;scroll-padding-top:calc(var(--header-height) + 24px)}
body {margin:0;font-family:-apple-system,BlinkMacSystemFont,'Apple SD Gothic Neo','Malgun Gothic',sans-serif;font-size:18px;line-height:1.75;color:var(--text-sub);background:var(--bg-main);word-break:keep-all;overflow-wrap:anywhere}
a {color:var(--primary);text-underline-offset:4px}
button,input,select,textarea {font:inherit}
button,a,input,select,textarea {touch-action:manipulation}
button {cursor:pointer}
button:disabled {cursor:not-allowed;opacity:.65}
img,svg {max-width:100%}
[hidden] {display:none}
:focus-visible {outline:3px solid var(--primary-light);outline-offset:4px}
h1,h2,h3 {color:var(--text-main);line-height:1.4;letter-spacing:-.04em;margin:0 0 16px;min-width:0}
h1 {font-size:38px;font-weight:800}
h2 {font-size:26px;font-weight:800}
h3 {font-size:21px;font-weight:750}
p {margin:0 0 16px}
ul,ol {padding-left:25px;margin:12px 0 20px}
li {padding-left:4px;margin:8px 0}
section {min-width:0}
.container {width:calc(100% - 40px);max-width:800px;margin-inline:auto}
.skip-link {position:fixed;top:-100px;left:16px;z-index:100;background:white;padding:12px 20px;border:2px solid var(--primary)}
.skip-link:focus {top:12px}
.site-header {position:sticky;top:0;z-index:20;border-bottom:1px solid var(--border-color);background:rgba(255,255,255,.98)}
.header-inner {max-width:1200px;min-height:80px;display:flex;flex-wrap:wrap;align-items:center;justify-content:space-between;gap:20px;margin:auto;padding:12px 28px}
.site-logo {display:flex;align-items:center;gap:12px;white-space:nowrap;text-decoration:none;font-size:22px;letter-spacing:-.04em;font-weight:800;color:var(--primary-dark)}
.logo-mark {width:40px;height:40px;display:grid;place-items:center;border-radius:12px;background:var(--primary);color:white;font-size:28px;font-weight:500}
.logo-small {display:block;line-height:1.2;font-size:10px;letter-spacing:2px;color:var(--text-muted);margin-top:3px}
.quick-nav {display:flex;align-items:center;gap:24px;font-size:15px;font-weight:700}
.quick-nav a {padding:8px 0;text-decoration:none;color:var(--text-sub)}
.quick-nav a[aria-current],.all-nav a[aria-current] {color:var(--primary-light);text-decoration:underline;text-decoration-thickness:2px}
.menu-toggle {display:flex;align-items:center;gap:8px;min-height:44px;background:white;border:1px solid var(--border-color);border-radius:8px;padding:8px 14px;color:var(--text-main);font-size:14px;font-weight:700}
.all-nav {max-height:calc(100dvh - 80px);overflow-y:auto;border-top:1px solid var(--border-color)}
.all-nav ul {list-style:none;padding:16px 0;margin:0}
.all-nav li {margin:0;padding:0}
.all-nav a {display:block;padding:10px 8px;min-height:44px;text-decoration:none;border-bottom:1px solid var(--border-color)}
.draft-strip {background:var(--warning-bg);color:var(--warning-text);font-size:14px;padding:10px 0;border-bottom:1px solid #f3dfb1}
main {padding-top:40px;padding-bottom:56px}
.hero {position:relative;padding:40px 32px;border:1px solid #d9e4f6;border-radius:24px;background:linear-gradient(135deg,#fff 0%,#eff6ff 100%);overflow-wrap:anywhere}
.eyebrow {display:flex;align-items:center;gap:8px;font-size:13px;letter-spacing:.08em;font-weight:800;color:var(--primary);margin:0 0 20px}
.eyebrow::before {content:'';width:7px;height:7px;border-radius:50%;background:var(--primary-light)}
.hero h1 {margin-bottom:20px;font-size:40px}
.hero h1 span {color:var(--primary)}
.hero p {max-width:600px;color:var(--text-sub)}
.hero-rule {width:44px;height:4px;background:var(--accent-light);margin:24px 0;border-radius:4px}
.hero-note {font-size:14px;margin:16px 0 0}
.action-stack {display:flex;flex-direction:column;gap:12px;margin-top:24px}
.button {min-height:50px;display:flex;align-items:center;justify-content:center;gap:10px;border:2px solid var(--primary);border-radius:10px;background:var(--primary);color:white;text-decoration:none;padding:12px 18px;font-size:17px;font-weight:800;line-height:1.5;text-align:center;white-space:normal}
.button--secondary {background:white;color:var(--primary);border-color:#a8bfdf}
.button--quiet {border-color:var(--border-color);background:white;color:var(--text-sub);font-size:15px;font-weight:700}
.section-heading {display:flex;gap:16px;justify-content:space-between;align-items:center;margin:40px 0 20px}
.section-heading h2 {margin:0}
.section-heading p {font-size:14px;margin:0;color:var(--text-muted)}
.card {background:var(--bg-card);border:1px solid var(--border-color);border-radius:var(--radius-lg);box-shadow:var(--shadow);padding:28px;margin:20px 0}
.hub-card,.nexus-card {display:flex;align-items:flex-start;gap:18px;padding:24px;background:white;border:1px solid #d7e3f5;border-left:4px solid var(--primary-light);border-radius:14px;text-decoration:none;box-shadow:var(--shadow);margin:16px 0;min-width:0}
.hub-card .card-copy,.nexus-card .card-copy {flex:1;min-width:0}
.hub-card strong,.nexus-card strong {display:block;font-size:21px;font-weight:800;color:var(--text-main);line-height:1.5;letter-spacing:-.04em}
.hub-card p,.nexus-card p {margin:8px 0 0;color:var(--text-sub);font-size:16px;line-height:1.7}
.card-label {display:block;font-size:13px;font-weight:700;color:var(--primary);margin-bottom:4px}
.card-icon {display:grid;place-items:center;flex-shrink:0;width:48px;height:48px;border-radius:12px;background:var(--primary-bg);color:var(--primary);font-size:22px}
.card-arrow {align-self:center;color:var(--primary);font-size:24px}
.card--tools {border-left-color:#5b21b6}
.card--tools .card-icon {background:#f5f3ff;color:#5b21b6}
.card--results {border-left-color:#0f766e}
.card--results .card-icon {background:#f0fdfa;color:#0f766e}
.geo-summary-box {padding:24px;background:var(--primary-bg);border:1px solid #c8d9f2;border-left:4px solid var(--primary-light);border-radius:12px;margin:24px 0}
.geo-summary-box h2 {font-size:20px;margin-bottom:12px}
.geo-summary-box p:last-child,.notice-box p:last-child,.card p:last-child {margin-bottom:0}
.geo-summary-box .meta {color:var(--text-sub)}
.notice-box {background:var(--warning-bg);color:var(--warning-text);border:1px solid #e7c680;border-radius:12px;padding:20px;margin:24px 0;font-size:16px}
.notice-box strong {display:block;margin-bottom:6px}
.notice-box--error {background:var(--error-bg);color:var(--error-text);border-color:#d89292}
.notice-box--info {background:var(--primary-bg);color:var(--primary);border-color:#afc5e6}
.breadcrumb {display:flex;flex-wrap:wrap;gap:8px;font-size:14px;margin-bottom:24px;line-height:1.6}
.page-intro {margin-bottom:24px}
.page-intro p {color:var(--text-sub)}
.meta {font-size:14px;color:var(--text-muted);margin-top:16px}
.stage {display:block;color:var(--primary);font-size:14px;font-weight:700;margin-bottom:12px}
.toc {margin:24px 0;padding:24px;background:white;border:1px solid var(--border-color);border-radius:12px}
.toc h2 {font-size:20px;margin-bottom:12px}
.toc ol {margin:0;padding-left:24px}
.toc li {margin:0}
.toc a {display:block;padding:10px 4px;min-height:44px;font-size:16px;line-height:1.6}
.document h2,.tool-heading {scroll-margin-top:calc(var(--header-height) + 24px)}
.document h2 {margin-top:36px}
.document h3 {margin-top:24px}
.procedure-step-card {position:relative;background:white;border:1px solid var(--border-color);border-radius:12px;padding:24px;margin:16px 0}
.procedure-step-card h3 {margin:0 0 8px}
.step-number {display:block;font-size:13px;font-weight:800;color:var(--primary);margin-bottom:8px;letter-spacing:.06em}
.table-wrap {overflow-x:auto;margin:20px 0;border:1px solid var(--border-color);border-radius:12px;background:white}
table {width:100%;border-collapse:collapse;line-height:1.7;font-size:16px}
caption {text-align:left;font-weight:700;padding:16px;background:var(--primary-bg);color:var(--primary)}
th,td {text-align:left;padding:16px;vertical-align:top;border-bottom:1px solid var(--border-color)}
thead th {font-weight:750;color:var(--text-main);background:#f1f5f9}
tbody th {width:28%;color:var(--text-main);font-weight:700}
tr:last-child th,tr:last-child td {border-bottom:0}
.ad-placement {display:block;border-block:1px solid var(--border-color);padding:16px 0;margin:32px 0;background:transparent;min-width:0}
.ad-label {display:block;color:var(--text-muted);font-size:12px;letter-spacing:.12em;text-align:center;margin-bottom:12px}
.adsbygoogle {display:block}
.ad-preview {text-align:center;font-size:13px;color:var(--text-muted);padding:12px}
.official-card {padding:24px;background:white;border:1px solid #c8d9f2;border-radius:12px;margin:24px 0}
.official-card h3 {margin-bottom:8px}
.official-url {display:block;font-size:14px;overflow-wrap:anywhere;margin:12px 0;color:var(--text-muted)}
.source-list {font-size:15px;line-height:1.7}
.faq {padding:20px 0;border-bottom:1px solid var(--border-color)}
.faq h3 {font-size:19px;margin-bottom:10px}
.search-form {display:flex;flex-direction:column;gap:12px}
.search-form label {font-size:17px;font-weight:750;color:var(--text-main)}
.search-result-list {margin-top:20px}
.calc-form-card {padding:28px;border:1px solid var(--border-color);border-radius:18px;background:white;box-shadow:var(--shadow);margin:24px 0}
.calc-form-card>button {width:100%;margin-top:12px}
.manual-copy {display:block;width:100%;min-height:120px;border:2px solid var(--control-border);border-radius:8px;padding:12px;font-size:16px;margin-top:12px}
.field {margin:0 0 24px;min-width:0}
.field label,.field legend {display:block;font-size:18px;color:var(--text-main);font-weight:750;margin-bottom:8px}
.field input:not([type=checkbox]):not([type=radio]),.field select,.field textarea,.search-form input {width:100%;min-height:52px;border:2px solid var(--control-border);border-radius:8px;padding:12px 14px;background:white;color:var(--text-main);font-size:17px}
.field input[aria-invalid=true],.field select[aria-invalid=true] {border-color:var(--error-text)}
.field small,.field-help {display:block;font-size:14px;color:var(--text-muted);margin-top:8px}
.field-error {font-size:15px;color:var(--error-text);margin:8px 0 0}
.choice-group {border:0;padding:0;margin:0 0 24px;min-width:0}
.choice {display:flex;align-items:flex-start;gap:12px;padding:14px 16px;border:2px solid var(--control-border);border-radius:10px;margin:12px 0;background:white;color:var(--text-sub);cursor:pointer;min-height:52px;font-size:17px}
.choice:has(input:checked) {background:var(--primary-bg);border-color:var(--primary)}
.choice input {flex-shrink:0;width:20px;height:20px;margin:4px 0 0;accent-color:var(--primary)}
.calc-result-card {background:white;border:1px solid #c8d9f2;border-top:5px solid var(--accent-light);border-radius:14px;box-shadow:var(--shadow);margin:24px 0;scroll-margin-top:calc(var(--header-height) + 24px)}
.result-header {padding:20px 24px;background:var(--primary-dark);color:white;border-radius:10px 10px 0 0}
.result-header h2 {font-size:22px;margin:0;color:white}
.result-body {padding:24px}
.result-number {color:var(--primary);font-size:36px;line-height:1.4;font-weight:800;margin:12px 0}
.summary-row {display:flex;justify-content:space-between;gap:16px;padding:14px 0;border-bottom:1px solid var(--border-color);flex-wrap:wrap}
.summary-row strong {color:var(--text-main)}
.result-actions {display:flex;flex-direction:column;gap:12px;margin-top:24px}
.result-stale {color:var(--warning-text);background:var(--warning-bg);padding:12px 16px;margin:0}
.progress {padding:16px 0;font-weight:700;color:var(--primary)}
progress {display:block;width:100%;height:12px;margin-top:8px;accent-color:var(--primary)}
.quote-group {padding:20px;background:var(--bg-main);border:1px solid var(--border-color);border-radius:12px;margin:20px 0}
.quote-group h3 {margin-bottom:20px}
.quote-group .field:last-child {margin-bottom:0}
.glossary-entry {border-bottom:1px solid var(--border-color);padding:20px 0}
.glossary-entry h3 {font-size:20px}
.footer {border-top:1px solid var(--border-color);background:#fff;padding:36px 0;color:var(--text-muted);font-size:14px}
.footer-brand {font-size:20px;font-weight:800;color:var(--primary);margin-bottom:12px}
.footer-nav {display:flex;flex-wrap:wrap;gap:8px 20px;margin:20px 0}
.footer-nav a {min-height:44px;display:inline-flex;align-items:center}
.footer p {margin-bottom:12px}
.visually-hidden {position:absolute;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap;border:0}
@media (hover:hover) {
  .hub-card:hover,.nexus-card:hover {border-color:#93b5e6;background:#f5f9ff}
  .button:hover {background:var(--primary-dark);border-color:var(--primary-dark);color:white}
  .button--secondary:hover,.button--quiet:hover {background:var(--primary-bg);color:var(--primary)}
}
@media(max-width:1059px) {.quick-nav {display:none}}
@media(max-width:600px) {
  :root {--header-height:72px}
  .container {width:calc(100% - 32px)}
  .header-inner {min-height:72px;padding:10px 16px;gap:12px}
  .site-logo {font-size:20px;gap:8px}
  .logo-mark {width:34px;height:34px;font-size:25px}
  .logo-small {font-size:9px;letter-spacing:1.4px}
  .menu-toggle {padding:8px 10px}
  main {padding-top:24px}
  h1,.hero h1 {font-size:29px;line-height:1.4}
  h2 {font-size:24px}
  h3 {font-size:20px}
  .hero {padding:28px 20px;border-radius:18px}
  .section-heading {display:block;margin-top:32px}
  .section-heading p {margin-top:8px}
  .hub-card,.nexus-card {padding:20px 16px;gap:12px}
  .hub-card strong,.nexus-card strong {font-size:20px}
  .card-arrow {font-size:21px}
  .card-icon {width:44px;height:44px;font-size:20px}
  .card,.calc-form-card,.geo-summary-box,.official-card,.toc,.procedure-step-card {padding:20px}
  .quote-group {padding:16px}
  .result-body,.result-header {padding:20px}
  table {font-size:16px}
  .responsive-table thead {position:absolute;width:1px;height:1px;overflow:hidden;clip:rect(0,0,0,0)}
  .responsive-table tbody,.responsive-table tr,.responsive-table th,.responsive-table td {display:block;width:100%}
  .responsive-table tr {padding:16px;border-bottom:1px solid var(--border-color)}
  .responsive-table th,.responsive-table td {padding:4px 0;border:0}
  .responsive-table tbody th {font-size:17px}
  .summary-row {display:block}
  .summary-row strong {display:block;margin-top:6px}
  .choice {padding:12px;font-size:17px}
}
@media(max-width:359px) {
  h1,.hero h1 {font-size:27px}
  .site-logo {font-size:18px}
  .logo-small {display:none}
  .card-icon {width:38px;height:38px}
  .hub-card,.nexus-card {gap:10px}
  .card-arrow {display:none}
  .calc-form-card,.card,.geo-summary-box,.toc {padding:18px}
}
@media(prefers-reduced-motion:reduce) {html {scroll-behavior:auto}* {animation:none;transition:none}}
@media print {
  body {background:white;font-size:12pt;color:#111}
  .site-header,.draft-strip,.ad-placement,.footer,.toc,.result-actions,.search-form,.no-print {display:none}
  main {padding:0}.container {width:100%;max-width:none}
  .card,.calc-result-card,.calc-form-card {box-shadow:none;break-inside:avoid}
  .result-header {background:white;color:#111;border-bottom:2px solid #111}
  .result-header h2 {color:#111}
  a {color:#111}.result-number {font-size:24pt}
}