:root{--paper:#f5f8f5;--card:#fff;--ink:#1c2321;--muted:#55605b;--green:#1f5c4a;--green-dark:#144c3d;--mint:#e7f0ea;--amber:#8b5a12;--amber-bg:#fbf3e4;--red:#a3312a;--rule:#d4ded8;--shadow:0 12px 34px rgba(20,50,39,.06);--serif:Georgia,"Times New Roman",serif;--sans:system-ui,-apple-system,BlinkMacSystemFont,"Segoe UI",sans-serif}
*{box-sizing:border-box}html{scroll-behavior:smooth}body{margin:0;background:var(--paper);color:var(--ink);font:16px/1.55 var(--sans)}a{color:var(--green);text-underline-offset:3px}button,input,select,textarea{font:inherit}button{cursor:pointer}button:focus-visible,a:focus-visible,input:focus-visible,select:focus-visible,textarea:focus-visible,summary:focus-visible{outline:3px solid #5a9c83;outline-offset:2px}.skip-link{position:absolute;left:-9999px;top:1rem}.skip-link:focus{left:1rem;z-index:9;background:white;padding:.7rem}
.site-header{background:rgba(255,255,255,.96);border-bottom:1px solid var(--rule);position:sticky;top:0;z-index:5}.header-inner{max-width:1180px;margin:auto;padding:0 28px;min-height:76px;display:flex;align-items:center;justify-content:space-between;gap:24px}.brand{display:inline-flex;align-items:center;gap:10px;font:600 1.7rem var(--serif);color:var(--green-dark);text-decoration:none;letter-spacing:-.03em}.brand-mark{width:35px;height:35px;border:1px solid var(--green);border-radius:50%;display:grid;place-items:center;font-size:1.1rem}.primary-nav{display:flex;gap:28px;align-items:center}.primary-nav a,.site-footer nav a{color:var(--ink);text-decoration:none;font-size:.95rem}.primary-nav a:hover,.site-footer nav a:hover{color:var(--green);text-decoration:underline}.menu-toggle{display:none;border:1px solid var(--rule);background:white;border-radius:8px;padding:9px 14px}
main{min-height:68vh}.container{max-width:1180px;margin:0 auto;padding:40px 28px 72px}.narrow{max-width:880px}.eyebrow{display:inline-flex;align-items:center;gap:8px;border:1px solid #bfd0c7;background:white;border-radius:100px;padding:6px 13px;color:#42584e;font-size:.86rem;font-weight:600}.dot{width:8px;height:8px;border-radius:50%;background:var(--green)}h1,h2,h3{font-family:var(--serif);line-height:1.12;letter-spacing:-.025em}h1{font-size:clamp(2.5rem,5vw,4.25rem);margin:.65rem 0 1rem}h2{font-size:clamp(1.7rem,3vw,2.35rem);margin:0 0 1rem}h3{font-size:1.35rem;margin:0 0 .5rem}p{margin:.5rem 0 1rem}.lede{font-size:1.18rem;color:var(--muted);max-width:680px}.muted{color:var(--muted)}.small{font-size:.88rem}.section{margin-top:54px}.section-head{display:flex;justify-content:space-between;gap:20px;align-items:end;margin-bottom:18px}.section-head p{margin:0;color:var(--muted)}
.hero-grid{display:grid;grid-template-columns:minmax(0,1.4fr) minmax(290px,.85fr);gap:26px;align-items:stretch}.hero-main{padding:28px 0}.hero-side{background:white;border:1px solid var(--rule);border-radius:16px;padding:24px;box-shadow:var(--shadow)}.hero-side h2{font-size:1.65rem}.side-line{padding:16px 0;border-top:1px solid var(--rule)}.side-line:first-of-type{border-top:0}.side-line strong{display:block}.hero-links{display:flex;gap:12px;flex-wrap:wrap;margin-top:26px}.button{display:inline-flex;justify-content:center;align-items:center;gap:8px;border:1px solid var(--green);border-radius:8px;padding:12px 18px;min-height:48px;background:var(--green);color:white;font-weight:700;text-decoration:none}.button:hover{background:var(--green-dark)}.button.secondary{background:white;color:var(--green)}.button:disabled{opacity:.5;cursor:not-allowed}
.card{background:var(--card);border:1px solid var(--rule);border-radius:14px;padding:22px;box-shadow:var(--shadow)}.card-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:16px}.tool-card{min-height:172px;display:flex;flex-direction:column;text-decoration:none;color:var(--ink);transition:transform .15s,border-color .15s}.tool-card:hover{transform:translateY(-2px);border-color:#92b4a4}.tool-card p{color:var(--muted);margin:0 0 18px}.card-link{margin-top:auto;font-weight:700;color:var(--green)}.badge{display:inline-flex;width:max-content;border-radius:100px;background:#edf2ef;border:1px solid var(--rule);padding:4px 10px;font-size:.78rem;color:#42584e;font-weight:700}.badge.warn{color:var(--amber);background:var(--amber-bg);border-color:#e4c996}.badge.green{background:var(--mint);color:var(--green-dark);border-color:#bfd0c7}
.feature-heading{margin-bottom:20px}.feature-heading h1{font-size:clamp(2.35rem,4vw,3.3rem)}.breadcrumb{font-size:.9rem;color:var(--muted);margin-bottom:16px}.breadcrumb a{color:var(--muted)}.form-card{padding:24px}.form-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:18px}.field{display:grid;gap:7px}.field label{font-weight:650}.hint{font-size:.82rem;color:var(--muted);margin-top:-3px}.field input,.field select,.field textarea{width:100%;min-height:48px;border:1px solid #aebdb5;border-radius:8px;padding:10px 12px;background:white;color:var(--ink)}.field input[type=number]{font-variant-numeric:tabular-nums}.field.full{grid-column:1/-1}.input-prefix{position:relative}.input-prefix span{position:absolute;left:12px;top:12px;color:var(--muted)}.input-prefix input{padding-left:32px}.form-actions{display:flex;gap:10px;flex-wrap:wrap;margin-top:20px}
.help-box{border:1px solid var(--rule);border-radius:12px;background:#fff;padding:0 18px;margin:16px 0}.help-box summary{cursor:pointer;list-style:none;padding:15px 0;font-weight:700;color:var(--green-dark);display:flex;justify-content:space-between}.help-box summary::-webkit-details-marker{display:none}.help-box summary:after{content:"+";font-size:1.3rem}.help-box[open] summary:after{content:"−"}.help-content{border-top:1px solid var(--rule);padding:12px 0 16px;color:var(--muted)}.help-content ol,.help-content ul{padding-left:1.3rem;margin:.4rem 0}.help-content li{padding:.2rem 0}.result{background:var(--mint);border:1px solid #b7cec1;border-radius:14px;padding:24px;margin-top:20px}.result-top{display:flex;justify-content:space-between;align-items:start;gap:16px}.result-label{color:#395548;font-weight:700}.amount{font:600 clamp(2rem,5vw,3.2rem) var(--serif);font-variant-numeric:tabular-nums;color:var(--green-dark);margin:.25rem 0}.result-table{width:100%;border-collapse:collapse;margin:16px 0}.result-table td,.result-table th{border-top:1px solid #c6d7cd;padding:11px 4px;text-align:left}.result-table td:last-child,.result-table th:last-child{text-align:right;font-variant-numeric:tabular-nums;white-space:nowrap}.result-actions{display:flex;gap:8px;flex-wrap:wrap}.notice{border-left:4px solid #d1a14c;background:var(--amber-bg);padding:13px 15px;border-radius:4px 8px 8px 4px;color:#654710;margin:16px 0}.notice.error{border-color:var(--red);background:#fbeeed;color:#78231e}.notice.success{border-color:var(--green);background:var(--mint);color:#204d3c}.coming-soon{padding:18px;background:#fff7e8;border:1px solid #e4c996;border-radius:12px}
.guide-list{display:grid;gap:12px}.guide-row{display:flex;justify-content:space-between;gap:18px;align-items:center;padding:17px;border:1px solid var(--rule);border-radius:10px;background:white;text-decoration:none;color:var(--ink)}.guide-row:hover{border-color:#92b4a4}.source-row{padding:16px 0;border-top:1px solid var(--rule)}.source-row:first-child{border-top:0}.source-row a{font-weight:650}.source-status{display:block;font-size:.83rem;color:var(--muted);margin-top:4px}.site-footer{background:#edf3ef;border-top:1px solid var(--rule);padding:34px 28px}.footer-inner{max-width:1124px;margin:auto;display:grid;grid-template-columns:1fr auto;gap:18px 40px}.footer-brand{font-size:1.5rem}.site-footer p{color:var(--muted);max-width:600px}.site-footer nav{display:flex;gap:18px;flex-wrap:wrap;align-items:start}.disclaimer{grid-column:1/-1;font-size:.84rem;border-top:1px solid var(--rule);padding-top:14px;margin:0!important}.toast{position:fixed;bottom:20px;left:50%;transform:translate(-50%,140%);background:#20352c;color:white;padding:12px 18px;border-radius:8px;z-index:10;transition:transform .2s;box-shadow:var(--shadow)}.toast.show{transform:translate(-50%,0)}
@media(max-width:900px){.hero-grid{grid-template-columns:1fr}.card-grid{grid-template-columns:repeat(2,minmax(0,1fr))}}@media(max-width:640px){body{font-size:15px}.header-inner{min-height:64px;padding:0 16px}.brand{font-size:1.45rem}.menu-toggle{display:block}.primary-nav{display:none;position:absolute;top:64px;left:0;right:0;background:white;padding:12px 16px 18px;border-bottom:1px solid var(--rule);flex-direction:column;align-items:stretch;gap:0}.primary-nav.open{display:flex}.primary-nav a{padding:12px 4px;border-bottom:1px solid #edf1ee}.container{padding:28px 16px 56px}.hero-main{padding:16px 0}.card-grid,.form-grid{grid-template-columns:1fr}.tool-card{min-height:auto}.section{margin-top:38px}.section-head{align-items:start;flex-direction:column;gap:7px}.form-card,.card{padding:18px}.field.full{grid-column:auto}.feature-heading h1{font-size:2.35rem}.result{padding:18px}.result-table td,.result-table th{font-size:.91rem}.result-actions .button{flex:1}.site-footer{padding:28px 16px}.footer-inner{grid-template-columns:1fr}.site-footer nav{gap:12px 18px}.disclaimer{grid-column:auto}.help-box{margin:14px 0}.hero-side{padding:18px}}
@media print{.site-header,.site-footer,.form-actions,.help-box,.no-print{display:none!important}body{background:white}.container{max-width:none;padding:0}.result,.card{box-shadow:none;break-inside:avoid}a{color:inherit;text-decoration:none}}