:root{
  --bg:#f4f6fb; --surface:#fff; --surface-2:#e9ecf5; --text:#1b1e2e; --muted:#565b73;
  --line:#dfe3ee; --line-strong:#8a90a8;
  --primary:#0b7a5b; --primary-ink:#fff; --primary-edge:#075a43; --primary-soft:#e3f4ee;
  --gold:#ffd23e; --gold-ink:#241a00; --warn:#b3261e;
  --r-card:20px; --r-ctl:16px; --r-pill:9999px;
  --edge:0 4px 0 var(--primary-edge); --edge-down:0 1px 0 var(--primary-edge);
  color-scheme:light;
}
*{box-sizing:border-box}
html{-webkit-text-size-adjust:100%}
body{margin:0;background:var(--bg);color:var(--text);font-family:"Hiragino Sans","Noto Sans JP","Yu Gothic UI",system-ui,sans-serif;font-size:16px;line-height:1.7;font-weight:400;overflow-wrap:anywhere}
.wrap{max-width:640px;margin:0 auto;padding:0 16px}
a{color:var(--primary);text-underline-offset:3px}
a:focus-visible,button:focus-visible,input:focus-visible,select:focus-visible{outline:3px solid var(--text);outline-offset:2px}
.top{padding:12px 0}
.brand{display:inline-block;min-height:48px;line-height:48px;font-weight:700;font-size:18px;color:var(--text);text-decoration:none}
.brand svg{vertical-align:-6px;margin-right:8px}
.hero{padding:8px 0 20px}
h1{font-size:32px;line-height:1.4;font-weight:700;margin:0 0 12px}
.lead{margin:0;color:var(--muted)}
.hero-art{margin:16px 0 0}
.hero-art svg{display:block;width:100%;max-width:296px;height:auto}
.card{background:var(--surface);border-radius:var(--r-card);padding:20px 16px;margin:0 0 20px}
h2{font-size:24px;line-height:1.4;font-weight:700;margin:32px 0 0}
h2 + *{margin-top:12px}
.card>h2:first-child,.card>.sr + noscript + h2,.result h2{margin-top:0}
.card h2.step{margin:32px 0 0}
.card h2.step.first{margin-top:0}
.num{display:inline-block;width:28px;height:28px;line-height:28px;border-radius:50%;background:var(--primary);color:var(--primary-ink);text-align:center;font-size:14px;margin-right:10px;vertical-align:3px}
h3{font-size:20px;line-height:1.4;font-weight:700;margin:24px 0 8px}
p{margin:0 0 16px}
label.lbl,.lbl{display:block;font-size:14px;color:var(--muted);margin:0 0 4px}
input,select,button{font:inherit}
input[type=text],select{width:100%;min-height:52px;border:1px solid var(--line-strong);border-radius:var(--r-ctl);padding:0 14px;background:#fff;color:var(--text);font-size:16px}
.money{position:relative}
.money input{padding-left:36px;font-size:24px;font-weight:700}
.money span{position:absolute;left:14px;top:0;line-height:52px;font-size:20px;color:var(--muted);pointer-events:none}
.chips{display:flex;flex-wrap:wrap;gap:8px;margin:0 0 4px}
.chip{min-height:48px;padding:0 16px;border-radius:var(--r-pill);border:0;background:var(--surface-2);color:var(--muted);font-size:16px;font-weight:700;cursor:pointer}
.chip[aria-pressed=true]{background:var(--primary);color:var(--primary-ink)}
.chip[aria-pressed=true]::before{content:"✓ "}
.chip.add{background:var(--primary-soft);color:var(--primary-edge)}
.chip.add::before{content:"＋ "}
.group{margin:0 0 16px}
.rows{list-style:none;margin:0 0 12px;padding:0}
.row{padding:16px 0;border-top:1px solid var(--line)}
.row:first-child{border-top:0;padding-top:0}
.row-head{display:grid;grid-template-columns:1fr 48px;gap:8px;align-items:center;margin:0 0 8px}
.row-head input{font-weight:700}
.del{width:48px;height:48px;border-radius:50%;border:0;background:transparent;color:var(--muted);font-size:22px;cursor:pointer}
.del:hover{background:var(--surface-2)}
.steppers{display:flex;gap:12px;flex-wrap:wrap}
.stp-wrap{flex:0 0 auto}
.stp{display:grid;grid-template-columns:48px 52px 48px;align-items:center}
.stp button{width:48px;height:48px;border-radius:50%;border:0;background:var(--surface-2);color:var(--text);font-size:22px;font-weight:700;cursor:pointer}
.stp button:active{background:var(--line)}
.stp input[type=text]{width:52px;min-height:48px;padding:0;text-align:center;border:0;border-bottom:2px solid var(--line-strong);border-radius:0;background:transparent;font-weight:700}
.btn{display:block;width:100%;min-height:52px;border:0;border-radius:var(--r-ctl);background:var(--primary);color:var(--primary-ink);font-size:16px;font-weight:700;cursor:pointer;box-shadow:var(--edge);text-align:center;text-decoration:none;line-height:52px;padding:0 16px}
.btn:active{transform:translateY(3px);box-shadow:var(--edge-down)}
.btn.sub{background:var(--surface-2);color:var(--text);box-shadow:0 4px 0 var(--line-strong)}
.btn.sub:active{box-shadow:0 1px 0 var(--line-strong)}
.btns{display:grid;gap:12px;margin:16px 0 0}
.result{background:var(--surface);border-radius:var(--r-card);padding:20px 16px;margin:0 0 20px;border-top:6px solid var(--gold)}
.sum-note{color:var(--muted);font-size:14px;margin:0 0 12px}
.lines{list-style:none;margin:0;padding:0}
.lines li{display:grid;grid-template-columns:1fr auto;gap:4px 12px;align-items:baseline;padding:12px 0;border-top:1px solid var(--line)}
.lines li:first-child{border-top:0}
.l-name{font-weight:700}
.l-sub{display:block;font-size:14px;color:var(--muted);font-weight:400}
.l-amt{font-size:24px;font-weight:700;text-align:right}
.l-amt small{font-size:14px;font-weight:400;color:var(--muted)}
.l-tot{grid-column:1/-1;text-align:right;font-size:14px;color:var(--muted)}
.check{margin:12px 0 0;padding:12px 16px;border-radius:var(--r-ctl);background:var(--primary-soft);color:var(--text);font-size:15px}
.check.warn{background:#fdeceb;color:var(--warn)}
.check b{font-weight:700}
.status{margin:12px 0 0;font-size:15px;font-weight:700;color:var(--primary-edge)}
.note{font-size:14px;color:var(--muted)}
.err{color:var(--warn);font-weight:700}
table{border-collapse:collapse;width:100%;margin:0 0 16px;font-size:15px}
caption{text-align:left;font-size:14px;color:var(--muted);padding-bottom:8px}
th,td{border-bottom:1px solid var(--line);padding:8px 8px;text-align:left;vertical-align:top}
th{font-weight:700;background:var(--surface-2)}
td.n,th.n{text-align:right;white-space:nowrap}
.tw{overflow-x:auto}
.tw:focus-visible{outline:3px solid var(--text)}
ol.steps{padding-left:24px;margin:0 0 16px}
ol.steps li{margin-bottom:8px}
.prose{padding:20px 16px}
.foot{padding:20px 0 40px;color:var(--muted);font-size:14px}
.foot nav a{display:inline-block;min-height:48px;line-height:48px;margin-right:16px}
.foot p{margin:0 0 8px}
.sr{position:absolute;width:1px;height:1px;overflow:hidden;clip:rect(0 0 0 0);white-space:nowrap}
@media (min-width:768px){
  .wrap{padding:0 24px}
  h1{font-size:40px}
  .card,.result,.prose{padding:24px}
  .btns{grid-template-columns:1fr 1fr}
}
@media (max-width:359px){h1{font-size:28px}}
@media (prefers-reduced-motion:reduce){.btn:active{transform:none}}