:root{--green:#174e42;--ink:#243e37;--muted:#718079;--line:#e1e7df;--cream:#f7f8f3;--gold:#c9a76a}*{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:25px}body{margin:0;background:var(--cream);color:var(--ink);font-family: "Hiragino Kaku Gothic ProN","Noto Sans JP",Meiryo,sans-serif;font-size:14px;line-height:1.8}a{color:inherit;text-decoration:none}a:hover{text-decoration:underline}button,input,select{font:inherit}button,a,input,summary,select{-webkit-tap-highlight-color:transparent}button,summary,select{cursor:pointer}:focus-visible{outline:3px solid #b69345;outline-offset:4px}header{height:88px;max-width:1240px;padding:0 32px;margin:auto;display:flex;align-items:center;gap:36px;border-bottom:1px solid var(--line)}.brand{font-size:21px;font-weight:700;letter-spacing:-.7px;display:flex;align-items:center;gap:8px}.brand>span:last-child{font-weight:400}.logo{background:var(--green);color:white;border-radius:7px;width:32px;height:35px;text-align:center;font-size:25px;line-height:35px}nav{margin-left:auto;display:flex;gap:28px;font-size:12px;font-weight:600}.free{font-size:11px;border:1px solid #b9cabe;padding:4px 12px;border-radius:20px}main{max-width:1120px;margin:auto;padding:0 24px}.breadcrumb{font-size:11px;color:var(--muted);padding-top:25px}.breadcrumb span{margin:0 12px;color:#b5beb4}.hero{display:grid;grid-template-columns:1.2fr 1fr;padding:48px 12px 40px;align-items:center}.eyebrow{font-size:11px;font-weight:700;letter-spacing:1.3px;color:#53745e;margin:0 0 18px}.eyebrow>span{display:inline-block;width:7px;height:7px;background:#718e64;border-radius:50%;margin-right:6px}h1{font-size:47px;line-height:1.5;letter-spacing:1.3px;margin:0 0 19px;font-weight:700}.lead{font-size:14px;color:#66746b;line-height:2}.benefits{display:flex;gap:22px;font-size:11px;color:#52725f;margin-top:23px}.hero-art{height:290px;position:relative;display:grid;place-items:center;background:radial-gradient(ellipse,#e6ebdc 0%,#e6ebdc 48%,transparent 49%);background-size:90% 100%;background-repeat:no-repeat;background-position:center}.paper{width:260px;height:277px;background:#fffef9;border:1px solid #e1e3d6;border-radius:7px;transform:rotate(-7deg);box-shadow:10px 15px 0 #dde3d5;padding:23px}.paper-top{font-size:8px;letter-spacing:1.4px;color:#879483;display:flex;justify-content:space-between}.paper-top span{font-size:22px;line-height:1}.paper-title{font-size:21px;line-height:1.6;letter-spacing:1px;margin-top:13px;font-weight:600}.bars{height:74px;display:flex;align-items:end;gap:13px;padding:12px 5px 0}.bars i{height:28%;background:#c5d6b7;width:28px;border-radius:3px 3px 0 0}.bars i:nth-child(2){height:48%}.bars i:nth-child(3){height:63%;background:#92b099}.bars i:nth-child(4){height:77%;background:#688e76}.bars i:nth-child(5){height:100%;background:#32674f}.paper-line{height:1px;background:#e0e5da}.paper-bottom{font-size:10px;margin-top:15px}.coin{position:absolute;left:51px;bottom:8px;background:#d8bb7e;width:69px;height:69px;border:6px double #f8e7bc;border-radius:50%;font-size:34px;color:#806a37;text-align:center;transform:rotate(-14deg);box-shadow:3px 4px 0 #bba16a}.seal{position:absolute;right:12px;top:3px;background:var(--green);border-radius:50%;width:93px;height:93px;color:white;display:flex;flex-direction:column;justify-content:center;text-align:center;font-size:11px;transform:rotate(9deg)}.seal b{font-size:12px}.notice{display:flex;align-items:center;gap:12px;background:#eef1e9;border:1px solid #e1e6da;border-radius:7px;padding:12px 17px;margin:12px 0 28px;font-size:11px}.notice>span{border:1px solid #80917e;border-radius:50%;height:17px;width:17px;flex-shrink:0;line-height:15px;text-align:center}.notice p{margin:0}.notice a{margin-left:14px;text-decoration:underline}.calculator{display:grid;grid-template-columns:1fr 1fr;border:1px solid #dce4d9;background:#fff;border-radius:13px;overflow:hidden;box-shadow:0 10px 30px #243e3705}.form-panel,.result-panel{padding:29px 30px}.result-panel{background:#f0f4ed;border-left:1px solid #dce4d9}.panel-title{display:flex;align-items:center;justify-content:space-between;gap:8px;margin-bottom:29px}h2{font-size:22px;line-height:1.6;margin:0}.panel-title h2{font-size:16px;white-space:nowrap}.step{font-size:12px;color:#618470;margin-right:6px}.small{font-size:10px;color:var(--muted)}.year-row{display:flex;align-items:center;justify-content:space-between;gap:12px;border-bottom:1px solid var(--line);padding-bottom:22px;margin-bottom:23px;font-size:12px;font-weight:600}select{background:#fff;border:1px solid #dce3d9;border-radius:5px;padding:8px;color:var(--ink);font-size:12px}label{font-size:13px;font-weight:600;display:block}.tag{font-size:10px;color:#7b8677;background:#f1f4ee;padding:3px 7px;margin-left:8px;font-weight:400}.field{margin-bottom:20px}.field p{font-size:10px;color:#849082;margin:4px 0 9px}.money{display:flex;align-items:center;border:1px solid #dce3da;border-radius:6px;padding-right:14px;background:#fff}.money:focus-within{border-color:var(--green);box-shadow:0 0 0 2px #174e4212}.money input{width:100%;min-width:0;border:0;background:none;font-size:22px;font-weight:500;text-align:right;padding:9px 12px;color:var(--ink);font-variant-numeric:tabular-nums;appearance:textfield}.money input:focus{outline:none}.money input::-webkit-inner-spin-button{appearance:none}.money span{color:#85917e;font-size:12px}.two-fields{display:grid;grid-template-columns:1fr 1fr;gap:18px}.two-fields input{font-size:20px}.profit-row{display:flex;justify-content:space-between;background:#f6f7f3;border-radius:5px;padding:11px 12px;font-size:11px;margin-bottom:20px}.profit-row b{font-size:14px}.advanced{border-top:1px solid var(--line);border-bottom:1px solid var(--line);padding:15px 0;font-size:12px}.advanced summary{font-weight:600}.advanced summary span{font-size:9px;color:#8a9384;font-weight:400;margin-left:10px}.advanced .field{margin-top:18px}.scope{font-size:10px;color:#85907e;margin:15px 0}.primary{border:0;color:white;background:var(--green);border-radius:6px;width:100%;padding:15px 20px;font-size:14px;font-weight:600;display:flex;justify-content:space-between;box-shadow:0 3px 0 #0b352b}.primary:hover{background:#246352}.primary span{font-size:18px;line-height:1.3}.reset{display:block;margin:12px auto 0;border:none;background:none;color:#7f8c7a;font-size:10px;padding:5px}.result-tag{font-size:9px;color:#4e7059;border:1px solid #ccd8c7;padding:2px 7px;border-radius:4px}.result-caption{font-size:12px;text-align:center;margin:26px 0 3px}.result-caption>span{font-size:9px;border:1px solid #b7c7b2;padding:1px 5px;margin-left:6px}.total{text-align:center;line-height:1.5;color:#174e42;font-size:53px;font-weight:600;letter-spacing:-1.5px;font-variant-numeric:tabular-nums}.total small{font-size:18px;margin-left:9px}.per-month{text-align:center;font-size:11px;color:#75826d;margin:4px 0 28px}.per-month b{color:#415e45;font-weight:500;margin-left:8px}.tax-lines{padding:19px 0;border-top:1px solid #d7e0d2;border-bottom:1px solid #d7e0d2}.tax-lines>div{display:flex;justify-content:space-between;align-items:center;font-size:11px;margin:7px 0;gap:8px}.tax-lines b{font-size:14px;white-space:nowrap}.dot{display:inline-block;width:7px;height:7px;border-radius:50%;margin-right:7px}.green{background:#416d53}.gold{background:var(--gold)}.take-home{margin-top:22px;background:#fff;border:1px solid #e0e6dc;border-radius:7px;padding:18px 19px;display:flex;flex-wrap:wrap;align-items:center;justify-content:space-between;gap:10px}.take-home>span{font-size:12px}.take-home>b{font-size:25px}.take-home small{font-size:12px}.ratio{width:100%;height:7px;border-radius:4px;overflow:hidden;background:#cfb585}.ratio span{display:block;height:100%;background:#4d785b;width:79.8%;transition:width .3s}.legend{width:100%;display:flex;justify-content:space-between;font-size:9px;color:#68816a}.legend span:last-child{color:#9b885e}.filing{display:flex;gap:12px;margin-top:24px}.filing-icon{font-size:24px;color:#73906b;line-height:1.3}.filing b{font-size:12px}.filing p{font-size:10px;color:#73816b;margin:5px 0}.filing a{font-size:10px;font-weight:600;text-decoration:underline}.result-note{font-size:9px;color:#83907a;margin-top:18px}.print{border:1px solid #cdd8c6;background:transparent;border-radius:5px;padding:8px;width:100%;color:#587050;font-size:10px}.privacy-line{text-align:center;font-size:10px;color:#829079;margin-top:16px}.ad{height:118px;border:1px dashed #d7ddcf;border-radius:6px;display:flex;flex-direction:column;align-items:center;justify-content:center;margin:39px 0 65px;color:#9aa18f;background:#f0f2eb}.ad>span{font-size:8px;letter-spacing:2px}.ad p{font-size:11px;margin:7px 0 0}.ad small{font-size:9px}.section-head{display:flex;justify-content:space-between;align-items:end;margin-bottom:25px}.section-head .eyebrow{margin-bottom:8px}.section-head>p{font-size:11px;color:#83907c}.guide-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:20px}.guide article{background:white;border:1px solid var(--line);padding:25px 22px;border-radius:8px}.guide-number{font-size:10px;letter-spacing:1.5px;color:#849c78}.guide h3{font-size:14px;margin:15px 0 12px}.guide article p{font-size:11px;color:#7d8975;line-height:2}.guide article a{font-size:10px;color:#42674b;display:block;margin-top:20px}.faq{display:grid;grid-template-columns:1fr 1.7fr;gap:40px;padding:65px 0}.faq .eyebrow{font-size:9px;margin-bottom:8px}.faq>div>p:last-child{font-size:11px;color:#8a9380}.faq-list details{border-bottom:1px solid #dbe2d4;padding:17px 0}.faq-list details:first-child{border-top:1px solid #dbe2d4}.faq-list summary{font-size:12px;font-weight:600;list-style:none;position:relative;padding-right:24px}.faq-list summary:after{content:'+';position:absolute;right:0;font-size:18px;font-weight:400;top:-4px}.faq-list details[open] summary:after{content:'−'}.faq-list p{font-size:12px;line-height:2;color:#6c7b63}.method{border-top:1px solid var(--line);padding:30px 0 45px}.method h2{font-size:14px}.method p{font-size:10px;color:#83907b;line-height:2}.sources{display:flex;gap:18px;flex-wrap:wrap;font-size:10px;color:#5c7554}.sources a{text-decoration:underline}footer{max-width:1120px;margin:auto;border-top:1px solid var(--line);padding:32px 24px;color:#7c8a73;display:flex;flex-wrap:wrap;align-items:center;gap:16px}footer .brand{font-size:16px;color:var(--green)}footer>p{font-size:10px}footer>small{font-size:9px;margin-left:auto}footer details{font-size:10px;max-width:600px}footer details p{font-size:11px}.skip{position:absolute;left:10px;top:-100px;background:white;padding:10px}.skip:focus{top:0}@media(max-width:900px){header{padding:0 24px;height:74px;gap:15px}nav{gap:15px;font-size:10px}.free{display:none}h1{font-size:39px}.form-panel,.result-panel{padding:23px 20px}.panel-title .small{display:none}.panel-title h2{font-size:14px}.total{font-size:45px}.hero-art{transform:scale(.9)}.benefits{gap:10px;font-size:9px}}@media(max-width:650px){header{height:68px;padding:0 20px}.brand{font-size:18px}nav a{display:none}nav a:last-child{display:block;font-size:10px}.hero{padding:32px 0 25px;grid-template-columns:1fr}.hero-art{display:none}h1{font-size:38px}.lead{font-size:12px}.benefits{font-size:10px;gap:15px}.breadcrumb{font-size:9px;padding-top:18px}main{padding:0 18px}.notice{align-items:start;margin-top:0;font-size:10px}.notice a{display:block;margin:5px 0 0}.calculator{grid-template-columns:1fr}.form-panel,.result-panel{padding:25px 22px}.result-panel{border-left:none;border-top:1px solid var(--line)}.panel-title h2{font-size:15px}.total{font-size:51px}.two-fields{gap:12px}.two-fields input{font-size:18px;padding-left:5px;padding-right:5px}.two-fields .money{padding-right:9px}.guide-grid{grid-template-columns:1fr;gap:12px}.section-head{display:block}.section-head h2{font-size:20px}.guide article{padding:22px}.guide h3{margin-top:9px}.guide article a{margin-top:12px}.faq{grid-template-columns:1fr;gap:18px;padding:42px 0}.sources{gap:10px}.ad{margin:30px 0 40px}.privacy-line{font-size:9px}footer{display:block}footer>small{display:block;margin-top:16px}}@media print{header,nav,.hero,.breadcrumb,.notice,.ad,.guide,.faq,footer,.print,.primary,.reset,.privacy-line{display:none}body{background:white}.calculator{grid-template-columns:1fr 1fr;border:1px solid #ddd}.form-panel,.result-panel{padding:15px}.method{padding:15px 0}.result-panel{background:#f4f6f1}input{font-size:14px!important}.total{font-size:38px}}
