@layer properties{@supports (((-webkit-hyphens:none)) and (not (margin-trim:inline))) or ((-moz-orient:inline) and (not (color:rgb(from red r g b)))){*,:before,:after,::backdrop{--tw-rotate-x:initial;--tw-rotate-y:initial;--tw-rotate-z:initial;--tw-skew-x:initial;--tw-skew-y:initial;--tw-border-style:solid}}}@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;--default-font-family:var(--font-sans);--default-mono-font-family:var(--font-mono)}}@layer base{*,:after,:before,::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", 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components;@layer utilities{.container{width:100%}@media (min-width:40rem){.container{max-width:40rem}}@media (min-width:48rem){.container{max-width:48rem}}@media (min-width:64rem){.container{max-width:64rem}}@media (min-width:80rem){.container{max-width:80rem}}@media (min-width:96rem){.container{max-width:96rem}}.block{display:block}.flex{display:flex}.grid{display:grid}.table{display:table}.transform{transform:var(--tw-rotate-x,) var(--tw-rotate-y,) var(--tw-rotate-z,) var(--tw-skew-x,) var(--tw-skew-y,)}.border{border-style:var(--tw-border-style);border-width:1px}}:root{--primary:#1a5c8f;--primary-dark:#134568;--accent:#e8f2f9;--text:#22303c;--muted:#6b7a88;--border:#d8e0e7;--bg:#f5f7f9;--card:#fff;--warn-bg:#fff7e6;--warn-border:#f0c36d;--success:#1f8a56;--shadow-3:0 8px 8px #0000000f, 0 4px 4px #0000000f, 0 2px 2px #0000000f, 0 0 0 1px #0000000f}*{box-sizing:border-box;margin:0;padding:0}body{font-feature-settings:"ss03";background:var(--bg);color:var(--text);padding-bottom:80px;font-family:Inter,Hiragino Kaku Gothic ProN,Hiragino Sans,Meiryo,sans-serif;line-height:1.5}header{background:var(--card);color:var(--text);border-bottom:1px solid var(--border);flex-wrap:wrap;align-items:baseline;gap:14px;padding:16px 24px;display:flex}header h1{letter-spacing:.3px;color:var(--primary-dark);font-size:20px;font-weight:600}header h1 .beta{background:var(--accent);color:var(--primary-dark);letter-spacing:.72px;vertical-align:middle;border-radius:9999px;margin-left:8px;padding:4px 12px;font-size:12px;font-weight:500;display:inline-block}header p{color:var(--muted);font-size:13px;font-weight:500}.container{max-width:1240px;margin:0 auto;padding:40px 24px 60px}nav.tabs{flex-wrap:wrap;gap:8px;margin-bottom:24px;display:flex}nav.tabs button{border:1px solid var(--border);background:var(--card);cursor:pointer;color:var(--muted);border-radius:9999px;padding:10px 20px;font-family:inherit;font-size:14px;font-weight:500;transition:all .15s}nav.tabs button:hover{border-color:var(--primary);color:var(--primary)}nav.tabs button.active{background:var(--primary);color:#fff;border-color:var(--primary)}nav.tabs button.active .tag{background:var(--accent);color:var(--primary-dark)}.card{background:var(--card);box-shadow:var(--shadow-3);border-radius:12px;margin-bottom:24px;padding:32px}.card h2{color:var(--primary-dark);letter-spacing:.42px;margin-bottom:16px;font-size:28px;font-weight:300;line-height:1.28}label{color:var(--muted);letter-spacing:.72px;margin-bottom:6px;font-size:12px;font-weight:500;display:block}select,input[type=number],input[type=date],input[type=text],input[type=file],textarea{border:1px solid var(--border);background:var(--card);width:100%;color:var(--text);border-radius:8px;min-height:44px;padding:10px 12px;font-family:inherit;font-size:15px}select:focus,input:focus,textarea:focus{outline:2px solid var(--primary);outline-offset:-1px}.grid{grid-template-columns:repeat(auto-fit,minmax(180px,1fr));gap:16px;margin-bottom:16px;display:grid}button.primary{background:var(--primary);color:#fff;cursor:pointer;border:none;border-radius:9999px;min-height:44px;padding:12px 24px;font-family:inherit;font-size:15px;font-weight:600;transition:background .15s}button.primary:hover{background:var(--primary-dark)}button.primary:disabled{background:var(--muted);cursor:default}button.secondary{background:var(--card);color:var(--primary);border:1px solid var(--primary);cursor:pointer;border-radius:9999px;min-height:44px;padding:12px 24px;font-family:inherit;font-size:14px;font-weight:500}button.secondary:hover{background:var(--accent)}button.ghost{color:var(--muted);cursor:pointer;text-underline-offset:3px;background:0 0;border:none;min-height:44px;margin-left:8px;padding:12px 8px;font-family:inherit;font-size:13px;font-weight:500;text-decoration:underline}button.ghost:hover{color:var(--primary)}.tax-toggle{background:var(--bg);border:1px solid var(--border);border-radius:8px;margin-bottom:16px;padding:12px 16px}.toggle-label{color:var(--text);cursor:pointer;letter-spacing:0;align-items:center;gap:10px;font-size:14px;font-weight:500;display:flex}.toggle-label input[type=checkbox]{cursor:pointer;flex-shrink:0;width:18px;min-height:18px}.result-box{background:var(--accent);border-radius:12px;margin-top:24px;padding:32px}.result-box .big{color:var(--primary-dark);letter-spacing:.5px;font-size:48px;font-weight:300;line-height:1.14}.result-box .detail{color:var(--muted);white-space:pre-line;margin-top:10px;font-size:14px;font-weight:500}.rule-box{background:#f0f3f6;border-radius:6px;margin-bottom:14px;padding:10px 12px;font-size:13px}table{border-collapse:collapse;width:100%;margin-top:12px;font-size:13.5px}th,td{border:1px solid var(--border);text-align:right;padding:9px 12px}th{background:var(--bg);color:var(--primary-dark);text-align:center;letter-spacing:.72px;white-space:nowrap;font-size:12px;font-weight:500}td{white-space:nowrap}td.l,th.l{text-align:left}.total-row td{background:var(--accent);color:var(--primary-dark);font-weight:700}.muted{color:var(--muted);font-size:12.5px;font-weight:500}.tag{background:var(--accent);color:var(--primary-dark);letter-spacing:.5px;border-radius:9999px;margin-left:6px;padding:2px 10px;font-size:11px;font-weight:500;display:inline-block}.err{color:#b3261e;white-space:pre-line;margin-top:8px;font-size:13px}.report-sheet{background:var(--card)}.report-header{text-align:center;margin-bottom:20px}.report-header h3{letter-spacing:.2em;font-size:24px;font-weight:300}.sig{justify-content:flex-end;gap:30px;margin-top:24px;font-size:13px;display:flex}.csv-hint{background:var(--bg);border:1px solid var(--border);white-space:pre;border-radius:8px;margin:12px 0;padding:12px 14px;font-family:ui-monospace,SFMono-Regular,Menlo,Consolas,monospace;font-size:12.5px;overflow-x:auto}.modal-overlay{z-index:200;background:#141e2873;justify-content:center;align-items:flex-start;display:flex;position:fixed;inset:0}.modal-content{background:var(--card);border-radius:12px;max-height:80vh;margin-top:8vh;padding:32px;overflow-y:auto;box-shadow:0 25px 50px -12px #00000040}.breadcrumb{color:var(--muted);margin-bottom:16px;font-size:13px}.breadcrumb a{color:var(--primary);text-decoration:none}.breadcrumb a:hover{text-decoration:underline}footer{text-align:center;color:var(--muted);background:var(--card);border-top:1px solid var(--border);z-index:100;padding:12px 16px;font-size:12px;font-weight:500;position:fixed;bottom:0;left:0;right:0}.footer-disclaimer{color:var(--muted);text-align:center;white-space:nowrap;text-overflow:ellipsis;margin:0 auto 4px;font-size:11px;font-weight:400;line-height:1.4;overflow:hidden}@media print{body *{visibility:hidden}#print-area,#print-area *{visibility:visible}#print-area{width:100%;box-shadow:none;padding:20px;position:absolute;top:0;left:0}.no-print{display:none!important}}@property --tw-rotate-x{syntax:"*";inherits:false}@property --tw-rotate-y{syntax:"*";inherits:false}@property --tw-rotate-z{syntax:"*";inherits:false}@property --tw-skew-x{syntax:"*";inherits:false}@property --tw-skew-y{syntax:"*";inherits:false}@property --tw-border-style{syntax:"*";inherits:false;initial-value:solid}