:root{--ink:#263b37;--muted:#68736b;--green:#285e4b;--line:#e3e6de;--cream:#fff9ee;--peach:#ffe7d9;--mint:#e5f1e8;--yellow:#fff1c6}*{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:24px}body{margin:0;background:#fffefb;color:var(--ink);font-family:-apple-system,BlinkMacSystemFont,'Hiragino Kaku Gothic ProN','Noto Sans JP',Meiryo,sans-serif;line-height:1.85;font-size:16px}a{color:var(--green);text-underline-offset:4px}button,input{font:inherit}a:focus-visible,button:focus-visible,input:focus-visible{outline:3px solid #d7813d;outline-offset:5px}header{max-width:1200px;margin:auto;display:flex;align-items:center;justify-content:space-between;padding:25px 30px;gap:24px}.brand{display:flex;align-items:center;gap:12px;text-decoration:none;font-weight:800;font-size:23px;letter-spacing:.04em;color:var(--ink)}.brand small{display:block;font-size:10px;font-weight:500;letter-spacing:.05em}.brand-icon{background:var(--green);color:#fff4cd;border-radius:15px 15px 15px 4px;width:46px;height:46px;display:grid;place-items:center;font-size:24px}nav{display:flex;gap:28px;font-size:13px;font-weight:700}nav a{text-decoration:none}.notice{max-width:1140px;margin:auto;border-top:1px solid var(--line);padding:10px 0;color:#777f74;font-size:11px;display:flex;justify-content:space-between;gap:12px}main{max-width:1140px;margin:auto}section{margin:75px 0}.hero{display:grid;grid-template-columns:1.3fr 1fr;gap:65px;align-items:center;margin:25px 0 70px;background:var(--cream);border-radius:30px;padding:62px 48px;overflow:hidden}.eyebrow{font-size:12px;font-weight:700;letter-spacing:.12em;color:#597164}h1,h2,h3,p{margin-top:0}h1{font-size:clamp(32px,4vw,48px);font-weight:800;line-height:1.55;letter-spacing:-.035em;margin:20px 0}h1 em,h2 em{font-style:normal;color:var(--green)}.lead{font-size:16px;color:var(--muted);line-height:2}.actions{display:flex;flex-wrap:wrap;gap:16px;align-items:center;margin:25px 0}.button{display:inline-flex;align-items:center;justify-content:space-between;gap:20px;background:var(--green);color:#fff;text-decoration:none;padding:15px 24px;border-radius:12px;font-size:14px;font-weight:700}.button:hover{background:#1d4939}.text-link{font-size:14px;font-weight:700}.small,small{font-size:11px;color:var(--muted)}.hero .small{max-width:420px;margin-top:20px}.hero-art{position:relative;border:1px solid #e7dcca;background:#f4eddb;padding:28px 22px;border-radius:26px;transform:rotate(2deg);box-shadow:12px 15px 0 #eee2c9}.art-caption{font-size:11px;letter-spacing:.2em;font-weight:700}.note-card{background:white;display:flex;align-items:center;gap:14px;padding:20px 16px;margin-top:18px;border-radius:16px;box-shadow:0 5px 0 #e5d9c4}.note-card.peach{background:#fff0e6;margin-left:-28px;margin-right:15px}.note-card.green{background:#edf5ec;margin-left:7px}.note-card small{font-size:11px;display:block}.note-card strong{font-size:21px}.note-card>span:last-child{margin-left:auto}.coin{display:grid;place-items:center;flex:0 0 42px;height:42px;border-radius:50%;background:#f9d972;color:#70561d;font-size:23px;font-weight:800}.peach .coin{background:#f4bda0}.green .coin{background:#bbd8c1}.hero-art>p{font-size:11px;text-align:center;margin:20px 0 0}.section-title{margin-bottom:30px}.section-title>span{font-size:11px;letter-spacing:.18em;color:#728576;font-weight:700}.section-title h2{margin:7px 0;font-size:29px}.section-title p{color:var(--muted);font-size:14px}.cards{display:grid;grid-template-columns:repeat(3,1fr);gap:20px}.card{display:block;color:var(--ink);text-decoration:none;border-radius:22px;padding:30px;transition:transform .15s}.card:hover{transform:translateY(-4px)}.yellow{background:var(--yellow)}.pink{background:var(--peach)}.mint{background:var(--mint)}.number{font-size:10px;letter-spacing:.1em}.card-symbol{display:grid;place-items:center;width:52px;height:52px;background:#ffffff99;border-radius:16px;font-size:30px;font-weight:700;margin:24px 0}.card h3{font-size:22px;line-height:1.6}.card p{font-size:13px;line-height:1.9}.card b{font-size:13px}.feature{background:#eef3e9;border-radius:24px;padding:45px;display:grid;grid-template-columns:1fr 1fr;gap:60px;align-items:center}.feature h2{font-size:34px;line-height:1.65;margin:10px 0}.feature p{font-size:13px;max-width:440px}.paper{background:white;padding:30px;border-radius:12px;box-shadow:7px 7px 0 #dbe6d5;transform:rotate(-2deg)}.paper>span{font-weight:800}.paper ol{padding-left:22px;margin-bottom:0}.paper li{padding:13px 0;border-bottom:1px dashed #c9d5c7;font-size:14px}.two{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:25px}.three{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:30px}.service{border:1px solid var(--line);border-radius:20px;background:white;padding:30px}.service h3{font-size:23px;margin:12px 0}.service p{font-size:14px}.badge{display:inline-block;font-size:10px;font-weight:700;letter-spacing:.04em;color:#596d5a;background:#edf3e9;padding:3px 9px;border-radius:5px}.ad{margin:20px 0;padding:18px;background:#f7f8ef;border:1px solid #e4e8d8;border-radius:12px}.ad>div{margin:10px 0}.ad a{font-size:15px;font-weight:700;line-height:1.8}.ad img{max-width:1px}.ad small{display:block;font-size:10px}.source{font-size:11px!important;color:var(--muted);margin:14px 0}.policy{padding-top:35px;border-top:1px solid var(--line)}.policy h3{font-size:16px}.policy p{font-size:12px;color:var(--muted)}footer{max-width:1140px;margin:70px auto 0;padding:30px 0 45px;border-top:1px solid var(--line);display:flex;justify-content:space-between;gap:30px}footer p{font-size:12px;color:var(--muted);margin:12px 0}footer>div:last-child{display:flex;flex-wrap:wrap;gap:20px;align-items:center;justify-content:flex-end}footer a:not(.brand){font-size:12px}footer small{width:100%;text-align:right}article{max-width:900px;margin:30px auto 70px}.breadcrumb{font-size:11px;color:var(--muted)}.article-head{padding:35px 0 20px}.article-head h1{font-size:clamp(31px,4vw,48px)}article section{margin:50px 0}article h2{font-size:26px;line-height:1.6;margin-bottom:20px}article h3{line-height:1.6}article p{font-size:15px;line-height:1.95}.callout{padding:25px 30px;background:#fff2cf;border-radius:17px}.callout p:last-child{margin-bottom:0}.steps{list-style:none;padding:0;counter-reset:steps}.steps li{counter-increment:steps;padding:20px 0 20px 48px;position:relative;border-bottom:1px solid var(--line);font-size:14px}.steps li:before{content:counter(steps,decimal-leading-zero);position:absolute;left:0;color:#738972;font-size:21px;font-weight:bold}.steps strong{display:block;font-size:16px}.calc{padding:32px;background:#edf4ee;border-radius:22px}.fields{display:grid;gap:15px}label{display:block;font-size:13px;font-weight:700}input{display:block;width:100%;margin-top:7px;padding:12px;border:1px solid #bfcdbf;border-radius:8px;background:white;color:var(--ink);font-size:20px}input:invalid{border-color:#a64c31}.result{background:var(--green);color:white;padding:30px;border-radius:16px;display:flex;flex-direction:column;justify-content:center}.result small{color:#d3e2cd}.result strong{font-size:38px;line-height:1.5;overflow-wrap:anywhere}.result strong span{font-size:16px}.result p{font-size:12px;margin:10px 0 0}.subbutton{border:0;background:transparent;color:var(--green);text-decoration:underline;font-size:12px;text-align:left;cursor:pointer}.table-wrap{overflow:auto}table{border-collapse:collapse;width:100%;min-width:520px;font-size:14px}th,td{border-bottom:1px solid var(--line);padding:15px;text-align:left}thead{background:#f0f5ed}.step-number{color:#728b73;font-size:29px;font-weight:800}.three h3{font-size:17px}.three p{font-size:13px}.mini{padding:23px;background:#f5f5ee;border-radius:12px}.mini p{font-size:13px;margin:10px 0 0}.skip{position:absolute;top:-100px;background:white;padding:10px;z-index:10}.skip:focus{top:0}.faq details{border-bottom:1px solid var(--line);padding:16px 0}.faq summary{font-weight:700;cursor:pointer}.faq details p{margin:12px 0 0} @media(max-width:900px){header{padding:20px}.notice,main,footer{margin-left:22px;margin-right:22px}.hero{gap:25px;padding:35px 28px}.hero-art{padding:22px 15px}.note-card{padding:16px 10px}.note-card strong{font-size:17px}.card{padding:23px}.feature{gap:25px;padding:30px}}@media(max-width:650px){body{font-size:15px}header{display:block}.brand{font-size:21px}nav{margin-top:20px;justify-content:space-between;gap:12px;font-size:12px}.notice{font-size:10px;display:block}.notice span{display:block}.hero{grid-template-columns:1fr;padding:30px 24px;margin:15px 0 45px;gap:30px}.hero h1{font-size:34px}.hero-art{margin:0 8px 14px;box-shadow:7px 8px 0 #eee2c9}.note-card.peach{margin-left:-14px}.cards,.two,.three,.feature{grid-template-columns:1fr}.card{padding:24px}.card-symbol{float:right;margin:0}.card h3{font-size:23px;margin:15px 0}.card h3 br{display:none}.section-title h2{font-size:25px}.feature h2{font-size:29px}.feature{padding:28px;gap:25px}.paper{padding:22px}section{margin:48px 0}.service{padding:23px}.article-head{padding:20px 0}.article-head h1{font-size:32px}article h2{font-size:23px}article p{font-size:14px}.calc{padding:24px 20px}.callout{padding:22px}footer{display:block}footer>div:last-child{justify-content:flex-start;margin-top:25px}footer small{text-align:left}.result strong{font-size:34px}}@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}.card{transition:none}}

/* Practical guide library */
[hidden]{display:none!important}header nav{flex-wrap:wrap;gap:18px}caption{text-align:left;font-size:12px;color:var(--muted);padding:10px 0}th{vertical-align:top}td{vertical-align:top;min-width:150px}.guide-hub{padding:35px;border:1px solid var(--line);border-radius:24px;background:#f7f8f1}.guide-search{display:grid;grid-template-columns:1fr auto;align-items:center;gap:4px 20px;margin-bottom:25px}.guide-search label,.guide-search input{grid-column:1/-1}.guide-search input{font-size:16px}.guide-search p{font-size:12px;margin:5px 0}.guide-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:16px}.guide-card{display:block;background:#fff;border:1px solid var(--line);border-radius:16px;padding:23px;text-decoration:none;color:var(--ink)}.guide-card:hover{border-color:var(--green);background:#fcfdf8}.guide-card h3{font-size:19px;line-height:1.6;margin:13px 0}.guide-card p{font-size:13px;color:var(--muted);margin-bottom:15px}.guide-card b{font-size:12px;color:var(--green)}.toc{display:flex;flex-wrap:wrap;gap:9px 22px;background:#f1f5ec;padding:22px;border-radius:16px;font-size:13px}.toc strong{width:100%}.toc a{text-decoration:underline}.glossary dt{font-weight:700;padding-top:20px;border-top:1px solid var(--line)}.glossary dd{margin:7px 0 22px;font-size:14px}.guide-links{display:flex;gap:12px;flex-wrap:wrap}.guide-links a{padding:10px 16px;border:1px solid var(--line);border-radius:8px;font-size:13px}.checklist label{display:flex;align-items:flex-start;gap:12px;padding:14px 0;border-bottom:1px solid #d3dfd2;font-size:14px}.checklist input{width:20px;height:20px;flex:0 0 20px;margin:4px 0 0;accent-color:var(--green)}.help-list{display:grid;grid-template-columns:1fr 1fr;gap:18px}.memo-box{border:1px dashed #80947f;border-radius:12px;background:#fafaf3;padding:25px}.memo-box p{margin:14px 0 0}.related{padding-top:24px;border-top:1px solid var(--line)}.service h3{color:var(--ink)}.service p{color:var(--muted)}.table-wrap:focus-visible{outline:3px solid #d7813d;outline-offset:4px}footer>div:last-child{max-width:650px}@media(max-width:900px){.guide-grid{grid-template-columns:repeat(2,minmax(0,1fr))}.guide-hub{padding:25px}header{gap:18px}header nav{gap:13px}}@media(max-width:650px){.guide-grid,.help-list{grid-template-columns:1fr}.guide-hub{padding:22px 18px}.guide-card{padding:22px}header nav{justify-content:flex-start;gap:12px 20px}.toc{gap:8px 16px}.toc a{width:100%}.guide-search{gap:4px 10px}article ul{padding-left:23px}article li{font-size:14px;margin:10px 0}.guide-links{display:grid;grid-template-columns:1fr 1fr}.guide-links a{padding:10px;font-size:12px}}