/* Compact calculator layout. Load after style.css; the hero keeps its existing design. */
.quick-calculator {
  padding-top: 48px;
  scroll-margin-top: 20px;
}
.quick-calculator .quick-top {
  display: flex;
  align-items: flex-end;
  justify-content: space-between;
  gap: 18px;
  margin-bottom: 20px;
}
.quick-calculator .quick-top h2 { font-size: clamp(21px, 2.5vw, 26px); }
.quick-calculator .quick-top .eyebrow { margin-bottom: 5px; font-size: 10px; }
.quick-calculator .quick-top p:not(.eyebrow) { font-size: 13px; color: var(--muted); margin-top: 6px; }
.quick-calculator .inline-examples { display: flex; align-items: center; flex-wrap: wrap; gap: 5px 14px; }
.quick-calculator .inline-examples > span { font-size: 12px; color: var(--muted); }
.quick-calculator .inline-examples .text-button { font-size: 12px; min-height: 44px; }
.quick-calculator .sample-banner { border-radius: 12px; margin-bottom: 18px; padding: 12px 16px; }
.quick-calculator .sample-banner .text-button { white-space: normal; }
.quick-calculator .sim-layout {
  display: grid;
  grid-template-columns: minmax(0, 700px) minmax(290px, 330px);
  justify-content: center;
  align-items: start;
  gap: 24px;
}
.quick-calculator .sim-inputs,
.quick-calculator #quick-form,
.quick-calculator #receipt-cards,
.quick-calculator .live-panel,
.quick-calculator #live-result { min-width: 0; }
.quick-calculator #receipt-cards { display: grid; gap: 16px; }
.quick-calculator .scheme-panel {
  padding: 20px;
  border: 1px solid var(--line);
  border-radius: 16px;
  background: #fff;
  margin-bottom: 18px;
}
.quick-calculator .scheme-panel h3 { font-size: 17px; margin-bottom: 6px; }
.quick-calculator .scheme-panel > p { font-size: 12px; color: var(--muted); margin-bottom: 14px; }
.quick-calculator .choice-grid { grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 8px; }
.quick-calculator .choice {
  min-width: 0;
  min-height: 68px;
  padding: 12px;
  gap: 9px;
  border-radius: 10px;
}
.quick-calculator .choice > span:not(.choice-icon) { min-width: 0; }
.quick-calculator .choice strong { font-size: 13px; line-height: 1.55; overflow-wrap: anywhere; }
.quick-calculator .choice small { font-size: 11px; line-height: 1.5; margin-top: 3px; }
.quick-calculator .choice .choice-icon { display: none; }
.quick-calculator .choice input { margin: 0 0 0 auto; min-width: 20px; width: 20px; }
.quick-calculator .other-choices { margin-top: 8px; }
.quick-calculator .other-choices > summary { min-height: 44px; padding: 10px 0; font-size: 12px; }
.quick-calculator .other-choices > summary span { display: block; margin: 2px 0 0 17px; font-size: 11px; }
.quick-calculator .other-choices .choice-grid { margin-top: 6px; }
.quick-calculator .other-choices .choice { min-height: 64px; padding: 12px; }
.quick-calculator .other-choices .choice strong { font-size: 13px; }
.quick-calculator .gentle-note { margin-top: 14px; padding: 12px; font-size: 12px; gap: 9px; }
.quick-calculator .gentle-note strong { font-size: 12px; }

.quick-calculator .receipt-card {
  min-width: 0;
  padding: 20px;
  border: 1px solid var(--line);
  border-radius: 16px;
  background: #fff;
  box-shadow: var(--shadow);
  scroll-margin-top: 20px;
}
.quick-calculator .receipt-heading {
  display: flex;
  align-items: center;
  gap: 10px;
  padding-bottom: 12px;
  margin-bottom: 16px;
  border-bottom: 1px solid var(--line);
}
.quick-calculator .kind-badge {
  display: inline-grid;
  place-items: center;
  flex: 0 0 28px;
  width: 28px;
  min-height: 28px;
  border-radius: 50%;
  background: var(--sage);
  color: var(--green);
  font-size: 12px;
  font-weight: 700;
}
.quick-calculator .receipt-heading h3 { min-width: 0; font-size: 17px; line-height: 1.65; text-wrap: wrap; }
.quick-calculator .receipt-heading button {
  flex-shrink: 0;
  margin-left: auto;
  min-width: 44px;
  min-height: 44px;
  padding: 8px 4px;
  font-size: 11px;
}
.quick-calculator .core-fields { display: grid; grid-template-columns: minmax(0, 1.2fr) minmax(0, 1fr); gap: 14px; }
.quick-calculator .field-group { min-width: 0; }
.quick-calculator .field-group > label,
.quick-calculator .field-group > legend { font-size: 13px; margin-bottom: 7px; }
.quick-calculator .required { font-size: 9px; padding: 1px 4px; margin-left: 5px; white-space: nowrap; }
.quick-calculator input:not([type="checkbox"]),
.quick-calculator select { min-height: 44px; border-radius: 8px; font-size: 16px; }
.quick-calculator .input-unit { gap: 6px; }
.quick-calculator .input-unit input { padding: 8px 10px; }
.quick-calculator .input-unit > span { font-size: 12px; }
.quick-calculator .field-group > select { padding: 8px 10px; }
.quick-calculator .hint,
.quick-calculator .value-hint { min-height: 0; margin-top: 5px; font-size: 11px; line-height: 1.7; }
.quick-calculator .hint:empty,
.quick-calculator .value-hint:empty { display: none; }
.quick-calculator .error { margin-top: 5px; font-size: 12px; }
.quick-calculator .quick-periods { margin-top: 18px; }
.quick-calculator .quick-periods > h4,
.quick-calculator .quick-periods > h5 { margin: 0 0 7px; font-size: 13px; line-height: 1.8; }
.quick-calculator .quick-period { min-width: 0; padding: 12px; background: #f8f9f4; border: 1px solid var(--line); border-radius: 10px; }
.quick-calculator .quick-period + .quick-period { margin-top: 10px; }
.quick-calculator .date-pair-grid { display: grid; grid-template-columns: minmax(0, 1fr) 20px minmax(0, 1fr); gap: 8px; align-items: start; }
.quick-calculator fieldset.date-group { min-width: 0; margin: 0; padding: 0; border: 0; }
.quick-calculator .date-group > legend { padding: 0; margin-bottom: 7px; font-size: 12px; font-weight: 600; }
.quick-calculator .date-controls { display: flex; align-items: center; gap: 3px; min-width: 0; }
.quick-calculator .date-controls input { width: 72px; min-width: 52px; flex: 1 1 72px; padding: 8px 6px; letter-spacing: 0; }
.quick-calculator .date-controls select { min-width: 44px; width: 49px; flex: 0 1 49px; padding: 8px 3px; }
.quick-calculator .date-controls > span { flex: 0 0 auto; font-size: 11px; }
.quick-calculator .date-group .hint { font-size: 11px; }
.quick-calculator .date-pair-grid > .period-arrow { align-self: center; font-size: 20px; text-align: center; color: #759077; transform: none; }
.quick-calculator .period-readout { margin-top: 8px; color: var(--green); font-size: 12px; line-height: 1.7; }
.quick-calculator .period-readout strong { font-size: 15px; margin-inline: 4px; }
.quick-calculator .period-readout small { font-size: 11px; }
.quick-calculator .quick-periods > .text-button,
.quick-calculator .quick-period .text-button { font-size: 12px; min-height: 44px; padding-block: 8px; }
.quick-calculator fieldset.reason-compact { border: 0; padding: 0; margin: 16px 0 0; min-width: 0; }
.quick-calculator .reason-compact > legend { padding: 0; font-size: 13px; font-weight: 700; margin-bottom: 7px; }
.quick-calculator .reason-checks { display: flex; flex-wrap: wrap; gap: 6px; }
.quick-calculator .reason-checks > label {
  display: flex;
  align-items: center;
  gap: 8px;
  min-height: 44px;
  max-width: 100%;
  padding: 8px 10px;
  border: 1px solid var(--line);
  border-radius: 8px;
  font-size: 12px;
  line-height: 1.65;
  cursor: pointer;
}
.quick-calculator .reason-checks > label > span { min-width: 0; overflow-wrap: anywhere; }
.quick-calculator .reason-checks > label:has(input:checked) { border-color: var(--green); background: #eff5eb; }
.quick-calculator .reason-checks > label:has(input:focus-visible) { outline: 3px solid #c27e2b; outline-offset: 3px; }
.quick-calculator .reason-checks input,
.quick-calculator .receipt-more input[type="checkbox"] { width: 20px; min-width: 20px; height: 20px; min-height: 20px; margin: 0; accent-color: var(--green); flex: 0 0 20px; }
.quick-calculator .reason-checks strong { font-size: inherit; }
.quick-calculator .reason-checks small { display: block; color: var(--muted); font-size: 11px; }
.quick-calculator .receipt-role { margin-top: 14px; }
.quick-calculator .receipt-role label { font-size: 13px; }
.quick-calculator .receipt-role select { max-width: 100%; width: 100%; }
.quick-calculator .receipt-more { margin-top: 12px; }
.quick-calculator .receipt-more summary,
.quick-calculator details.receipt-more > summary { cursor: pointer; padding: 10px 0; min-height: 44px; font-size: 12px; color: var(--green); }
.quick-calculator .receipt-more p { font-size: 12px; color: var(--muted); line-height: 1.8; margin: 6px 0 12px; }
.quick-calculator .receipt-more .checkbox-row { font-size: 12px; min-height: 44px; margin-top: 8px; align-items: center; }
.quick-calculator .receipt-more .period-help { padding: 0; background: none; border: 0; margin-top: 4px; }
.quick-calculator .card-status { margin-top: 10px; font-size: 12px; line-height: 1.8; overflow-wrap: anywhere; }
.quick-calculator .card-status:empty { display: none; }
.quick-calculator .card-status.is-error { color: var(--error); }
.quick-calculator .button { min-height: 44px; padding: 10px 16px; gap: 10px; font-size: 13px; }
.quick-calculator .text-button { min-height: 44px; }

.quick-calculator .live-panel {
  position: sticky;
  top: 24px;
  padding: 22px;
  border: 1px solid #cbdccb;
  border-radius: 16px;
  background: #fff;
  box-shadow: 0 10px 30px #253f3708;
  scroll-margin-top: 24px;
}
.quick-calculator .live-heading { padding-bottom: 12px; margin-bottom: 16px; border-bottom: 1px solid var(--line); }
.quick-calculator .live-heading h3,
.quick-calculator h3.live-heading { font-size: 16px; line-height: 1.7; }
.quick-calculator .live-heading p { font-size: 11px; color: var(--muted); margin-top: 3px; }
.quick-calculator .empty-result { padding: 20px 0; color: var(--muted); font-size: 13px; line-height: 1.9; }
.quick-calculator .empty-result strong { display: block; font-size: 15px; color: var(--ink); margin-bottom: 8px; }
.quick-calculator .empty-result p + p { margin-top: 10px; }
.quick-calculator .empty-result ul { margin: 10px 0; padding-left: 20px; font-size: 12px; }
.quick-calculator .live-total { padding: 19px 12px; text-align: center; background: #edf4e9; border-radius: 12px; color: var(--green); }
.quick-calculator .live-total > label,
.quick-calculator .live-total > span,
.quick-calculator .live-total > p { display: block; font-size: 12px; line-height: 1.7; }
.quick-calculator .live-total > strong { display: block; font-size: clamp(28px, 3.2vw, 40px); line-height: 1.5; letter-spacing: -.03em; font-variant-numeric: tabular-nums; overflow-wrap: anywhere; }
.quick-calculator .live-total strong small { font-size: 15px; margin-left: 4px; letter-spacing: 0; }
.quick-calculator .live-total > small { display: block; font-size: 11px; line-height: 1.7; }
.quick-calculator .live-flow { margin: 15px 0 0; font-size: 12px; }
.quick-calculator .live-flow dl { margin: 0; }
.quick-calculator .live-flow > div,
.quick-calculator .live-flow dl > div { display: flex; justify-content: space-between; align-items: baseline; gap: 10px; padding: 7px 0; }
.quick-calculator .live-flow dt { color: var(--muted); }
.quick-calculator .live-flow dd { margin: 0; text-align: right; font-weight: 600; font-variant-numeric: tabular-nums; overflow-wrap: anywhere; }
.quick-calculator .live-bar { display: flex; height: 10px; border-radius: 10px; overflow: hidden; background: var(--orange); margin-top: 12px; }
.quick-calculator .live-bar > span,
.quick-calculator .live-bar > i { display: block; height: 100%; background: var(--green); min-width: 0; }
.quick-calculator .live-legend { display: flex; justify-content: space-between; gap: 8px; flex-wrap: wrap; margin-top: 7px; font-size: 11px; color: var(--muted); }
.quick-calculator .live-legend i { display: inline-block; width: 7px; height: 7px; margin-right: 5px; border-radius: 50%; background: var(--green); }
.quick-calculator .live-legend .tax i { background: var(--orange); }
.quick-calculator .live-tax-detail { margin-top: 12px; font-size: 12px; }
.quick-calculator .live-tax-detail > summary { min-height: 44px; padding: 11px 0; cursor: pointer; color: var(--green); }
.quick-calculator .live-tax-detail dl { margin: 0; }
.quick-calculator .live-tax-detail dl > div { display: flex; justify-content: space-between; gap: 10px; padding-block: 4px; }
.quick-calculator .live-tax-detail dd { margin: 0; text-align: right; overflow-wrap: anywhere; }
.quick-calculator .live-note { font-size: 11px; line-height: 1.8; color: var(--muted); margin-top: 12px; overflow-wrap: anywhere; }
.quick-calculator .live-panel .button { width: 100%; margin-top: 14px; }
.quick-calculator .live-panel .text-button { font-size: 12px; }

.quick-calculator .result-detail { margin-top: 24px; scroll-margin-top: 24px; }
.quick-calculator .result-detail > details { border: 1px solid var(--line); border-radius: 12px; background: #fff; padding: 0 20px; margin-bottom: 10px; }
.quick-calculator .result-detail > details > summary { min-height: 48px; padding: 13px 0; cursor: pointer; font-size: 14px; font-weight: 600; }
.quick-calculator .result-detail > details[open] { padding-bottom: 18px; }
.quick-calculator .detail-section { min-width: 0; margin-top: 14px; }
.quick-calculator .detail-section h3,
.quick-calculator .detail-section h4 { font-size: 16px; }
.quick-calculator .detail-section > p { font-size: 12px; color: var(--muted); margin-block: 8px; }
.quick-calculator .result-detail .comparison { margin-top: 0; padding-top: 0; border-top: 0; }
.quick-calculator .result-detail .comparison h4 { font-size: 17px; }
.quick-calculator .result-detail .comparison-table { font-size: 12px; }
.quick-calculator .result-detail .result-row { padding: 14px; }
.quick-calculator .result-detail .result-row dl > div { min-width: 100px; }
.quick-calculator .result-detail .result-actions { margin-top: 18px; }
.mobile-result-bar { display: none; }

@media (max-width: 1100px) and (min-width: 901px) {
  .quick-calculator .sim-layout { gap: 18px; grid-template-columns: minmax(0, 1fr) 300px; }
  .quick-calculator .scheme-panel,
  .quick-calculator .receipt-card { padding: 16px; }
  .quick-calculator .date-pair-grid { grid-template-columns: minmax(0, 1fr); gap: 5px; }
  .quick-calculator .date-pair-grid > .period-arrow { display: none; }
  .quick-calculator .live-panel { padding: 18px; }
}
@media (max-width: 900px) {
  .quick-calculator .sim-layout { grid-template-columns: minmax(0, 1fr); gap: 20px; }
  .quick-calculator .live-panel { position: static; }
  .quick-calculator .quick-top { align-items: flex-start; }
  .quick-calculator .inline-examples { max-width: 220px; justify-content: flex-end; }
  .quick-calculator .live-total > strong { font-size: 38px; }
  .mobile-result-bar {
    position: fixed;
    display: flex;
    align-items: center;
    justify-content: space-between;
    gap: 10px;
    inset: auto 0 0;
    z-index: 40;
    padding: 10px max(16px, env(safe-area-inset-right)) calc(10px + env(safe-area-inset-bottom)) max(16px, env(safe-area-inset-left));
    border-top: 1px solid #bbcdbd;
    background: #fffffff5;
    color: var(--green);
    box-shadow: 0 -5px 20px #253f370c;
    backdrop-filter: blur(10px);
  }
  .mobile-result-bar > div { min-width: 0; }
  .mobile-result-bar label,
  .mobile-result-bar span { display: block; font-size: 10px; line-height: 1.5; }
  .mobile-result-bar strong { display: block; font-size: 22px; line-height: 1.5; font-variant-numeric: tabular-nums; overflow-wrap: anywhere; }
  .mobile-result-bar strong small { font-size: 12px; }
  .mobile-result-bar > a { display: inline-flex; justify-content: center; align-items: center; flex: 0 0 auto; min-width: 76px; min-height: 44px; padding: 8px 12px; border: 1px solid var(--green); border-radius: 8px; color: var(--green); background: #f1f6ee; font-size: 12px; text-decoration: none; }
  body:has(.mobile-result-bar) { padding-bottom: calc(92px + env(safe-area-inset-bottom)); }
  body:has(.mobile-result-bar) :is(input, select, button, summary, a) { scroll-margin-bottom: calc(110px + env(safe-area-inset-bottom)); }
}
@media (max-width: 650px) {
  .quick-calculator { padding-top: 32px; }
  .quick-calculator .quick-top { display: block; margin-bottom: 16px; }
  .quick-calculator .quick-top h2 { font-size: 21px; }
  .quick-calculator .inline-examples { max-width: none; justify-content: flex-start; gap: 4px 12px; margin-top: 8px; }
  .quick-calculator .scheme-panel,
  .quick-calculator .receipt-card { padding: 16px; border-radius: 13px; }
  .quick-calculator .choice { min-height: 68px; padding: 10px; gap: 7px; }
  .quick-calculator .choice strong { font-size: 12px; }
  .quick-calculator .choice small { display: none; }
  .quick-calculator .core-fields { grid-template-columns: minmax(0, 1fr) minmax(0, 1fr); gap: 12px; }
  .quick-calculator .field-group > label { font-size: 12px; }
  .quick-calculator .receipt-heading { gap: 8px; margin-bottom: 14px; padding-bottom: 10px; }
  .quick-calculator .receipt-heading h3 { font-size: 15px; }
  .quick-calculator .receipt-heading button { font-size: 11px; }
  .quick-calculator .date-pair-grid { grid-template-columns: minmax(0, 1fr); gap: 12px; }
  .quick-calculator .date-pair-grid > .period-arrow { display: none; }
  .quick-calculator .date-controls { gap: 5px; }
  .quick-calculator .date-controls input { flex: 1 1 74px; max-width: 160px; }
  .quick-calculator .date-controls select { width: 56px; flex-basis: 56px; }
  .quick-calculator .reason-checks { display: grid; grid-template-columns: minmax(0, 1fr); gap: 6px; }
  .quick-calculator .reason-checks > label { padding: 9px 10px; }
  .quick-calculator .hint,
  .quick-calculator .value-hint,
  .quick-calculator .live-note { font-size: 12px; }
  .quick-calculator .live-panel { padding: 18px; border-radius: 13px; }
  .quick-calculator .result-detail > details { padding-inline: 14px; }
  .quick-calculator .result-detail > details > summary { font-size: 13px; }
  .quick-calculator .result-detail .result-row dl > div { min-width: calc(50% - 10px); }
  .quick-calculator .result-detail .comparison-table { font-size: 11px; }
  .quick-calculator .sample-banner { padding: 12px 14px; }
  .mobile-result-bar strong { font-size: 20px; }
}
@media (max-width: 370px) {
  .quick-calculator .scheme-panel,
  .quick-calculator .receipt-card { padding: 12px; }
  .quick-calculator .core-fields { gap: 8px; }
  .quick-calculator .input-unit input { padding-inline: 7px; }
  .quick-calculator .required { margin-left: 3px; }
  .quick-calculator .receipt-heading { gap: 6px; }
  .quick-calculator .kind-badge { width: 24px; flex-basis: 24px; min-height: 24px; font-size: 11px; }
  .quick-calculator .receipt-heading h3 { font-size: 14px; }
  .quick-calculator .quick-period { padding: 10px; }
  .quick-calculator .date-controls { gap: 3px; }
  .quick-calculator .date-controls select { width: 49px; flex-basis: 49px; }
  .quick-calculator .date-controls > span { font-size: 10px; }
  .mobile-result-bar { padding-inline: 12px; gap: 8px; }
  .mobile-result-bar strong { font-size: 18px; }
  .mobile-result-bar > a { min-width: 68px; padding-inline: 8px; }
}
@media print {
  .mobile-result-bar { display: none !important; }
  body:has(.mobile-result-bar) { padding-bottom: 0; }
}
/* Final markup refinements. */
.quick-calculator .quick-top{display:block}.quick-calculator .quick-top .section-heading{align-items:center;margin-bottom:16px}.quick-calculator .inline-examples{max-width:none;justify-content:flex-start;gap:8px;margin:0 0 18px}.quick-calculator .inline-examples>span{margin-right:5px}.quick-calculator .inline-examples>button{border:1px solid #c4d5bf;border-radius:999px;min-height:40px;background:#fff;padding:8px 15px;font-size:12px;color:var(--green);line-height:1.5}.quick-calculator .inline-examples>button:hover{background:#edf4e9;border-color:var(--green)}.quick-calculator .live-heading{display:flex;align-items:center;gap:8px}.quick-calculator .live-heading h3{margin:0}.quick-calculator #live-status{font-size:11px;margin-left:auto;color:var(--muted)}.quick-calculator .reason-more>summary,.quick-calculator .receipt-help>summary,.quick-calculator .past-help>summary{font-size:12px;min-height:38px;padding:9px 0;cursor:pointer;color:var(--green)}.quick-calculator .receipt-help{margin-top:0}.quick-calculator .reason-compact legend small{font-size:11px;font-weight:400;color:var(--muted);margin-left:6px}.quick-calculator .card-status{background:#f5f6ef;border-radius:6px;padding:6px 10px;font-size:11px}.quick-calculator .card-status.complete{background:#edf4e9;color:var(--green)}.quick-calculator .reason-guidance:empty,.quick-calculator .error:empty{display:none}.quick-calculator .overlap-note{font-size:11px;background:#f6f3e7;border-radius:6px;padding:8px;line-height:1.7;margin:12px 0}.quick-calculator .empty-result h4{font-size:16px;line-height:1.8;color:var(--ink);margin-bottom:12px}.quick-calculator .empty-result>span{display:none}.quick-calculator .pending-list{list-style:none;padding:0!important}.quick-calculator .pending-list li{padding:12px 0;border-bottom:1px solid var(--line)}.quick-calculator .pending-list a{display:block;text-decoration:none;color:var(--ink)}.quick-calculator .pending-list span{display:block;color:var(--green);margin-top:4px}.quick-calculator .quick-actions{display:flex;justify-content:space-between}.quick-calculator .no-receipts{padding:18px 0;font-size:13px;color:var(--muted)}
@media(max-width:650px){.quick-calculator .quick-top .section-heading{display:block}.quick-calculator .inline-examples>button{min-height:44px;padding:8px 11px}.quick-calculator .inline-examples>span{width:100%;font-size:11px}.quick-calculator .core-fields{grid-template-columns:minmax(0,1.15fr) minmax(0,.85fr)}.quick-calculator .core-fields label{min-height:40px}.quick-calculator .period-readout{font-size:11px}}
/* v2.3: a clear working surface with one blue bird. */
:root{--ink:#163d45;--muted:#60767a;--green:#087c72;--green-dark:#065e57;--sage:#eaf5f1;--ivory:#f5f9f9;--line:#dce8e7;--orange:#edb87d;--shadow:0 8px 30px #163d4506;background:var(--ivory)}
body{font-family:'Yu Gothic','Hiragino Kaku Gothic ProN',Meiryo,sans-serif}
.page-width{width:min(1180px,calc(100% - 64px))}
.site-header{min-height:84px;border-bottom:1px solid var(--line)}
.brand{gap:12px;font-size:23px;letter-spacing:.02em}.brand small{font-size:12px;letter-spacing:.015em;margin-top:2px}
.brand-monogram{display:grid;place-items:center;width:42px;height:42px;border-radius:13px;background:var(--ink);color:#fff;font-size:23px;font-weight:700;flex-shrink:0;box-shadow:4px 4px 0 #bce7dc}
.header-link{font-size:14px}.header-link span{margin-left:4px}
.hero{grid-template-columns:1fr 1fr;gap:42px;padding-block:30px 28px}
.hero .eyebrow{font-size:12px;letter-spacing:.04em;margin-bottom:10px}.hero .status-dot{display:none}
.hero h1{font-size:clamp(28px,3vw,38px);line-height:1.45;letter-spacing:.03em}.hero h1>span{color:var(--green)}
.hero-lead{font-size:15px;line-height:1.8;margin-top:12px;color:var(--muted)}
.hero-actions{flex-direction:row;align-items:center;gap:20px;margin-top:19px}.hero-actions .button{font-size:14px;min-height:46px;padding:10px 20px;border-radius:10px}.hero-actions .text-button{padding:8px 0;font-size:13px}
.hero .micro-copy{font-size:12px;margin-top:9px}
.hero-art{align-self:center}.hero-art img{aspect-ratio:16/9;width:100%;max-height:300px;object-fit:cover;border-radius:20px;box-shadow:0 16px 35px #163d4510}.hero-art figcaption{margin-top:5px;text-align:right;letter-spacing:0}.hero-art figcaption small{font-size:12px}
.quick-calculator{padding-top:22px}.quick-calculator .quick-top .section-heading{margin-bottom:12px}.quick-calculator .quick-top .eyebrow{font-size:12px;letter-spacing:.05em}.quick-calculator .quick-top h2{font-size:26px}.quick-calculator .pill{font-size:12px}
.flow-guide{list-style:none;margin:0 0 18px;padding:0;display:flex;align-items:center;gap:26px;flex-wrap:wrap}.flow-guide li{display:flex;align-items:center;gap:8px;color:var(--muted);font-size:14px}.flow-guide li+li::before{content:'→';margin-right:12px;color:#8ca6a6}.flow-guide b{display:grid;place-items:center;font-size:12px;background:#e6efee;width:23px;height:23px;border-radius:7px;color:var(--ink)}
.quick-calculator .inline-examples{background:#edf4f3;padding:12px 16px;border-radius:12px;margin-bottom:18px;gap:8px}.quick-calculator .inline-examples>span{font-size:13px;color:#46636a}.quick-calculator .inline-examples>button{font-size:13px;border-radius:8px;border-color:#cfdfdc;min-height:42px;padding:8px 14px}.quick-calculator .inline-examples>button:hover{background:#fff;border-color:var(--green);box-shadow:0 2px 7px #163d4510}
.quick-calculator .sim-layout{grid-template-columns:minmax(0,760px) minmax(310px,360px);gap:24px}
.quick-calculator .scheme-panel,.quick-calculator .receipt-card{padding:24px;border:1px solid var(--line);border-radius:16px;box-shadow:var(--shadow)}
.section-number{display:inline-grid;place-items:center;background:var(--ink);color:#fff;border-radius:8px;width:28px;height:28px;flex:0 0 28px;font-size:14px;line-height:1;font-weight:700;margin-right:10px}
.quick-calculator .scheme-panel h3,.quick-calculator .entry-heading{font-size:19px;display:flex;align-items:center;margin-bottom:8px}.quick-calculator .entry-heading{margin:27px 0 14px}.quick-calculator .scheme-panel>p{font-size:13px}.quick-calculator .scheme-panel>p.hint{margin-bottom:14px}
.quick-calculator .choice-grid{gap:9px}.quick-calculator .choice{min-height:80px;border-radius:11px;padding:13px 14px;border:1.5px solid #dce7e6;background:#fff}.quick-calculator .choice strong{font-size:15px}.quick-calculator .choice small{font-size:12px;margin-top:4px;color:var(--muted)}.quick-calculator .choice:has(input:checked){background:#edf8f4;border-color:var(--green);box-shadow:inset 0 0 0 .5px var(--green)}.quick-calculator .choice input{width:22px;min-width:22px;height:22px;accent-color:var(--green)}
.quick-calculator .other-choices>summary,.quick-calculator .past-help>summary,.quick-calculator .reason-more>summary,.quick-calculator .receipt-help>summary,.quick-calculator .receipt-more>summary{font-size:13px;min-height:44px}
.quick-calculator .history-reminder{padding-top:12px;border-top:1px solid var(--line)}
.quick-calculator .receipt-heading{margin-bottom:22px;padding-bottom:14px}.quick-calculator .receipt-heading h3{font-size:19px}.quick-calculator .kind-badge{border-radius:8px;background:#e6f3ef;font-size:13px}.quick-calculator .receipt-heading button{font-size:12px}
.quick-calculator .core-fields{grid-template-columns:minmax(0,1.2fr) minmax(0,1fr);gap:20px}.quick-calculator .field-group>label{font-size:14px;line-height:1.6;margin-bottom:9px;font-weight:600}.quick-calculator input:not([type="checkbox"]),.quick-calculator select{min-height:48px;border-color:#b7ccc8;border-radius:9px;background:#fbfdfc;font-size:16px}.quick-calculator .core-fields input{font-size:24px;font-weight:700;letter-spacing:.015em;min-height:56px}.quick-calculator .input-unit>span{font-size:14px}.quick-calculator input::placeholder{color:#95aaa8;font-weight:400}.quick-calculator .hint,.quick-calculator .value-hint{font-size:12px;line-height:1.8}
.quick-calculator .quick-periods{margin-top:24px}.quick-calculator .quick-periods>h4{font-size:14px;margin-bottom:10px}.quick-calculator .quick-period{padding:15px;background:#f4f8f7;border-color:#e3ecea}.quick-calculator .date-group>legend{font-size:13px;font-weight:600}.quick-calculator .date-controls>span{font-size:12px}.quick-calculator .period-readout{font-size:13px;padding:9px 0 0;color:#087469}.quick-calculator .date-group .hint{font-size:12px}
.quick-calculator .reason-compact{margin-top:22px}.quick-calculator .reason-compact>legend{font-size:14px;margin-bottom:10px}.quick-calculator .reason-compact legend small{font-size:12px}.quick-calculator .reason-checks>label{font-size:14px;min-height:48px;padding:10px 12px;background:#fff}.quick-calculator .reason-checks>label:has(input:checked){background:#edf8f4}.quick-calculator .receipt-role{margin-top:18px}.quick-calculator .card-status{font-size:12px;padding:10px 12px;background:#f0f5f4}.quick-calculator .card-status.complete{color:#05655b;background:#e7f5ee}
.quick-calculator .live-panel{padding:22px;border:1px solid #cedfdd;border-top:4px solid var(--ink);border-radius:16px;background:#fff;box-shadow:0 12px 40px #163d450a;top:20px}.quick-calculator .live-heading{padding-bottom:16px;margin-bottom:18px;gap:0}.quick-calculator .live-heading .section-number{margin-right:9px}.quick-calculator .live-heading h3{font-size:17px}.quick-calculator #live-status{font-size:12px;white-space:nowrap;background:#edf4f2;padding:3px 7px;border-radius:6px;color:#52706a}
.quick-calculator .live-total{background:#133d45;color:#fff;border-radius:13px;text-align:left;padding:23px 21px;position:relative;overflow:hidden}.quick-calculator .live-total>p{font-size:14px;color:#d5ebe7}.quick-calculator .live-total>strong{font-family:Arial,'Yu Gothic',sans-serif;font-size:clamp(36px,3.8vw,48px);font-weight:700;line-height:1.6;letter-spacing:-.035em;white-space:normal}.quick-calculator .live-total strong small{font-size:16px;margin-left:7px}.quick-calculator .live-total .live-exact{font-size:13px;color:#b7d9d4;font-variant-numeric:tabular-nums;letter-spacing:.02em}
.quick-calculator .live-flow{font-size:14px;margin-top:15px}.quick-calculator .live-flow>div{padding:10px 0}.quick-calculator .live-flow dd{font-size:16px;font-weight:700}.quick-calculator .live-flow .tax{border-top:1px solid var(--line)}.quick-calculator .live-flow .tax dd{color:#9a592d}.quick-calculator .live-bar{height:12px;margin-top:8px}.quick-calculator .live-legend{font-size:12px;color:#536d71}.quick-calculator .live-tax-detail{font-size:13px}.quick-calculator .live-tax-detail>summary{font-size:13px}.quick-calculator .live-note{font-size:12px}.quick-calculator .live-panel .button{font-size:13px;min-height:46px}.quick-calculator .overlap-note{font-size:12px}
.quick-calculator .empty-result{padding:0 0 8px;font-size:14px;line-height:1.85}.quick-calculator .empty-result h4{font-size:16px;line-height:1.8}.result-placeholder{background:#eff5f4;border:1px dashed #c7d8d5;border-radius:13px;color:#8ca5a5;padding:15px 24px;margin-bottom:20px;font-size:42px;line-height:1.5}.result-placeholder small{font-size:14px;margin-left:16px}.quick-calculator .pending-list li{border:1px solid #dce8e5;border-radius:10px;padding:12px;margin:10px 0;background:#f5faf8}.quick-calculator .pending-list a{font-size:14px;font-weight:600}.quick-calculator .pending-list span{font-size:13px;font-weight:400;line-height:1.8}.quick-calculator .no-receipts{font-size:14px}.quick-calculator .result-detail>h3{font-size:21px}.quick-calculator .result-detail>p{margin-top:6px}.quick-calculator .result-detail>details>summary{font-size:15px}
.about{padding-top:55px}.about h2{font-size:23px}.about-grid article{background:#fff;border:1px solid var(--line);border-radius:14px;padding:22px}.about-grid h3{font-size:18px}.about-grid p{font-size:14px}.about-grid .feature-number{font-size:12px}.faq summary{font-size:14px}.faq p{font-size:14px}.site-footer .fine-print{font-size:12px}
@media(max-width:1100px) and (min-width:901px){.quick-calculator .sim-layout{grid-template-columns:minmax(0,1fr) 320px;gap:18px}.quick-calculator .scheme-panel,.quick-calculator .receipt-card{padding:18px}.quick-calculator .choice{padding:12px}.quick-calculator .choice strong{font-size:14px}.quick-calculator .core-fields{gap:12px}.quick-calculator .live-panel{padding:18px}}
@media(max-width:900px){.page-width{width:calc(100% - 40px)}.hero{gap:26px}.hero h1{font-size:29px}.hero-lead{font-size:14px}.hero-actions{gap:14px}.hero-actions .button{padding:10px 14px}.quick-calculator .sim-layout{grid-template-columns:minmax(0,1fr)}.quick-calculator .live-panel{position:static}.mobile-result-bar{background:#133d45;color:#fff;border:0;box-shadow:0 -4px 20px #163d4515}.mobile-result-bar span{font-size:12px;color:#cbe4df}.mobile-result-bar strong{font-size:24px}.mobile-result-bar>a{color:#fff;border-color:#64868b;background:#24555b;font-size:13px;min-height:46px}.flow-guide{gap:14px}.flow-guide li+li::before{margin-right:3px}}
@media(max-width:650px){.page-width{width:calc(100% - 32px)}.site-header{min-height:78px}.brand{font-size:19px;gap:10px}.brand small{font-size:10px;letter-spacing:0}.brand-monogram{width:36px;height:36px;font-size:21px;border-radius:11px}.header-link{font-size:12px;max-width:70px;text-align:right}.header-link span{display:none}.hero{grid-template-columns:minmax(0,1fr);gap:15px;padding-block:23px 18px}.hero-copy{position:relative}.hero .eyebrow{font-size:11px;margin-bottom:9px}.hero h1{font-size:29px;line-height:1.4}.hero-lead{font-size:14px;line-height:1.8;margin-top:10px}.hero-actions{gap:18px;margin-top:16px}.hero-actions .text-button{font-size:13px}.hero .micro-copy{font-size:12px}.hero-art{order:0;max-width:none;width:100%}.hero-art img{max-height:none;aspect-ratio:2.1;object-position:50% 48%;border-radius:14px}.hero-art figcaption{display:none}.quick-calculator{padding-top:17px}.quick-calculator .quick-top .section-heading{display:flex;align-items:center;gap:8px;margin-bottom:12px}.quick-calculator .quick-top .eyebrow{font-size:11px;margin-bottom:5px}.quick-calculator .quick-top h2{font-size:22px}.quick-calculator .quick-top .pill{display:none}.flow-guide{gap:7px;justify-content:space-between;flex-wrap:nowrap;margin-bottom:14px}.flow-guide li{font-size:12px;gap:5px;white-space:nowrap}.flow-guide b{width:20px;height:20px;font-size:11px;border-radius:6px}.flow-guide li+li::before{display:none}.quick-calculator .inline-examples{padding:12px;gap:6px;margin-bottom:16px}.quick-calculator .inline-examples>span{width:100%;font-size:12px;margin-bottom:3px}.quick-calculator .inline-examples>button{font-size:12px;padding:8px 10px;min-height:44px}.quick-calculator .scheme-panel,.quick-calculator .receipt-card{padding:18px 16px}.quick-calculator .scheme-panel h3,.quick-calculator .entry-heading{font-size:17px}.section-number{width:25px;height:25px;flex-basis:25px;font-size:13px;margin-right:8px}.quick-calculator .choice{min-height:87px;padding:12px 10px;gap:7px}.quick-calculator .choice strong{font-size:14px}.quick-calculator .choice small{display:block;font-size:11px;line-height:1.5}.quick-calculator .choice input{width:20px;min-width:20px;height:20px}.quick-calculator .receipt-heading h3{font-size:17px}.quick-calculator .core-fields{grid-template-columns:minmax(0,1.2fr) minmax(0,1fr);gap:14px}.quick-calculator .core-fields label{font-size:14px;min-height:45px}.quick-calculator .core-fields input{font-size:23px;min-height:54px;padding-inline:10px}.quick-calculator .date-controls{gap:5px}.quick-calculator .date-controls select{width:56px;flex-basis:56px}.quick-calculator .date-controls input{max-width:none}.quick-calculator .period-readout{font-size:12px}.quick-calculator .live-panel{padding:20px 18px}.quick-calculator .live-total>strong{font-size:44px}.quick-calculator .live-total{padding:22px}.quick-calculator .reason-checks>label{font-size:13px}.quick-calculator .result-detail>details>summary{font-size:14px}.about{padding-top:40px}.about h2{font-size:22px}.about-grid article{padding:20px}.quick-calculator .quick-actions .text-button{font-size:13px}.quick-calculator .sample-banner{align-items:flex-start}.quick-calculator .sample-banner strong{font-size:13px}.quick-calculator .sample-banner span{font-size:12px}.quick-calculator .sample-banner .text-button{font-size:12px;min-width:76px}.mobile-result-bar strong{font-size:23px}}
@media(max-width:370px){.page-width{width:calc(100% - 24px)}.brand{font-size:17px}.brand small{font-size:9px}.header-link{font-size:11px}.hero h1{font-size:27px}.hero-actions{gap:13px}.hero-actions .button{font-size:13px}.hero-actions .text-button{font-size:12px}.quick-calculator .quick-top h2{font-size:21px}.flow-guide li{font-size:11px;gap:4px}.flow-guide{gap:4px}.quick-calculator .scheme-panel,.quick-calculator .receipt-card{padding:16px 12px}.quick-calculator .choice{padding:10px 8px}.quick-calculator .choice strong{font-size:13px}.quick-calculator .choice small{font-size:11px}.quick-calculator .core-fields{grid-template-columns:minmax(0,1fr);gap:16px}.quick-calculator .core-fields label{min-height:0}.quick-calculator .core-fields input{font-size:23px}.mobile-result-bar strong{font-size:21px}}
@media print{.entry-heading,.flow-guide{display:none!important}}
/* v2.4: choose, enter, and read the result in one column. */
@media screen{
:root{--tax:#b52e3a;--orange:#d9525f}
.page-width{width:min(860px,calc(100% - 48px))}
.site-header{min-height:76px}.brand{font-size:21px}.brand small{font-size:11px}.header-link{font-size:13px}
.hero{grid-template-columns:minmax(0,1fr) 220px;padding-block:20px;gap:24px}.hero h1{font-size:27px;letter-spacing:.01em;line-height:1.55}.hero-lead{font-size:14px;line-height:1.8;margin-top:7px}.hero-art{width:100%;max-width:none}.hero-art img{border-radius:12px;aspect-ratio:1672/941;max-height:none;object-fit:contain;box-shadow:none}
.quick-calculator{padding-top:0}.quick-calculator .sim-layout{display:block}.quick-calculator .scheme-panel,.quick-calculator .receipt-card{border-radius:12px;box-shadow:none;padding:22px}.quick-calculator .scheme-panel{margin-bottom:18px}.quick-calculator .scheme-panel h3{font-size:20px;margin-bottom:10px}.section-number{border-radius:50%;width:25px;height:25px;flex-basis:25px;font-size:13px;background:#e7f2ee;color:var(--green)}.quick-calculator .choice-grid{grid-template-columns:repeat(3,minmax(0,1fr));gap:10px}.quick-calculator .choice{min-height:80px;padding:13px 12px;border-radius:9px;gap:10px}.quick-calculator .choice input{order:-1;margin:0;width:22px;min-width:22px;height:22px}.quick-calculator .choice strong{font-size:15px;line-height:1.5}.quick-calculator .choice small{font-size:12px;line-height:1.6}.quick-calculator .choice:has(input:checked){background:#eaf6f0;border-color:#138574;box-shadow:inset 0 0 0 1px #138574}.quick-calculator .other-choices .choice-grid{grid-template-columns:repeat(2,minmax(0,1fr))}.quick-calculator .history-reminder{padding-top:10px;margin-top:3px}.quick-calculator .past-help>summary{min-height:38px;padding-block:7px}.quick-calculator .scheme-panel>p.hint{margin-bottom:10px}.quick-calculator .entry-heading{font-size:18px;margin:20px 0 12px}.quick-calculator .receipt-heading{padding-bottom:10px;margin-bottom:18px}.quick-calculator .receipt-heading h3{font-size:18px}.quick-calculator .receipt-card .kind-badge{display:none}.quick-calculator .core-fields{gap:22px;grid-template-columns:minmax(0,1fr) minmax(0,1fr)}.quick-calculator .core-fields input{font-size:23px;min-height:52px}.quick-calculator .core-fields label{min-height:0}.quick-calculator .quick-periods{margin-top:18px}.quick-calculator .quick-period{padding:13px 14px}.quick-calculator .date-pair-grid{grid-template-columns:minmax(0,1fr) 20px minmax(0,1fr);gap:12px}.quick-calculator .date-pair-grid>.period-arrow{display:block;font-size:19px}.quick-calculator .date-controls input{flex:1 1 80px;max-width:none}.quick-calculator .date-controls select{flex:0 0 58px;width:58px;padding:8px 5px}.quick-calculator .reason-compact{margin-top:17px}.quick-calculator .reason-checks>label{padding:9px 12px;min-height:44px}.quick-calculator .reason-more>summary{padding-block:8px;min-height:38px}.quick-calculator .receipt-role{margin-top:10px;max-width:420px}.quick-calculator .receipt-more{margin-top:10px;border-top:1px solid var(--line)}.quick-calculator .receipt-help>summary{min-height:38px;padding-block:8px}.quick-calculator .card-status{display:none}.quick-calculator .quick-actions{justify-content:flex-end;margin-bottom:16px}.quick-calculator .quick-actions .text-button{font-size:13px}.quick-calculator .no-receipts{font-size:13px;padding:0 0 10px}
.quick-calculator .live-panel{position:static;border:2px solid #a7ccc1;border-radius:13px;padding:23px;box-shadow:none;scroll-margin-top:15px}.quick-calculator .live-heading{padding-bottom:13px;margin-bottom:16px}.quick-calculator .live-heading h3{font-size:20px}.quick-calculator .live-total{background:#eaf6ef;color:#086956;text-align:center;padding:22px 18px;border-radius:10px}.quick-calculator .live-total>p{font-size:15px;color:#246b59}.quick-calculator .live-total>strong{font-size:48px;line-height:1.55}.quick-calculator .live-total strong small{font-size:19px}.quick-calculator .live-total .live-exact{color:#286b5c;font-size:14px}.quick-calculator .live-total .net-explanation{font-size:13px;color:#3b7868;margin-top:5px}.quick-calculator .live-flow{display:grid;grid-template-columns:1fr 1fr;gap:0;margin-top:16px;padding:0;border:1px solid #dde8e4;border-radius:10px;overflow:hidden}.quick-calculator .live-flow>div{display:block;text-align:center;padding:14px 10px}.quick-calculator .live-flow dt{font-size:14px;margin:0 0 3px;color:#587069}.quick-calculator .live-flow dd{font-size:23px;text-align:center;line-height:1.6}.quick-calculator .live-flow .tax{border-top:0;border-left:1px solid #ead8d9;background:#fff5f5}.quick-calculator .live-flow .tax dt,.quick-calculator .live-flow .tax dd,.quick-calculator .live-flow .tax small{color:var(--tax)}.quick-calculator .live-flow small{font-size:12px;display:block;margin-top:2px}.quick-calculator .live-bar{height:12px;margin-top:18px;background:#d9525f}.quick-calculator .live-legend{font-size:13px}.quick-calculator .live-legend .tax{color:var(--tax);font-weight:600}.quick-calculator .live-tax-detail{font-size:14px}.quick-calculator .live-tax-detail .tax,.quick-calculator .result-row .tax,.cash-breakdown .tax{color:var(--tax)}.quick-calculator .live-tax-detail>summary{font-size:14px}.quick-calculator .live-panel .button{width:auto;min-width:230px;background:#fff;color:var(--green);border-color:#b9d2c9;box-shadow:none}.quick-calculator .live-panel .live-note{font-size:12px}.quick-calculator .result-detail .comparison-table tbody td:nth-child(2){color:var(--tax);font-weight:600}.quick-calculator .result-placeholder{display:none}.quick-calculator .empty-result{padding:4px 0}.quick-calculator .empty-result h4{font-size:16px;margin-bottom:8px}.quick-calculator .empty-result p{font-size:14px}.quick-calculator .empty-result ul{font-size:14px}.quick-calculator .pending-list li{margin-bottom:6px;padding:10px 12px}.quick-calculator .result-detail>h3{font-size:20px}.quick-calculator .result-detail>p{display:none}.quick-calculator .result-detail>details{margin-top:10px}.quick-calculator .result-detail>details>summary{font-size:14px}
.about{padding-top:26px;margin-top:0}.help-fold{border-top:1px solid var(--line);border-bottom:1px solid var(--line);padding:0}.help-fold>summary{font-size:15px;font-weight:600;cursor:pointer;min-height:56px;display:list-item;padding:15px 3px;color:var(--ink)}.about-content{padding:8px 0 20px}.about-grid{display:block}.about-grid article{border:0;border-radius:0;background:none;padding:12px 4px}.about-grid .feature-number{display:none}.about-grid h3{font-size:16px}.about-grid p{font-size:14px;margin-top:6px}.about .faq{margin-top:15px}.about .faq summary{font-size:14px}.site-footer{padding-top:20px;padding-bottom:24px}.site-footer .fine-print{font-size:12px;line-height:1.8}.site-footer .verification-link{font-size:13px}
@media(max-width:900px){.quick-calculator .sim-layout{display:block}.mobile-result-bar{background:#fff;border-top:2px solid #a7ccc1;color:#086956;box-shadow:0 -3px 15px #133d4509}.mobile-result-bar span{color:#536e66}.mobile-result-bar>a{color:#fff;background:var(--green);border:0}.mobile-result-bar strong{font-size:23px}.quick-calculator .live-panel{position:static}}
@media(max-width:650px){.page-width{width:calc(100% - 28px)}.site-header{min-height:70px}.brand{font-size:18px;gap:9px}.brand small{font-size:10px}.brand-monogram{width:33px;height:33px;font-size:19px}.header-link{font-size:12px;max-width:72px}.hero{grid-template-columns:minmax(0,1fr) 120px;gap:13px;padding-block:18px}.hero h1{font-size:20px;line-height:1.55}.hero-lead{font-size:12px;line-height:1.8;margin-top:6px}.hero-art{order:0}.hero-art img{aspect-ratio:1672/941;border-radius:9px}.quick-calculator .scheme-panel,.quick-calculator .receipt-card{padding:18px 14px}.quick-calculator .scheme-panel h3{font-size:17px}.quick-calculator .scheme-panel>p.hint{font-size:12px}.quick-calculator .choice-grid{grid-template-columns:repeat(2,minmax(0,1fr));gap:8px}.quick-calculator .choice{padding:11px 9px;min-height:79px;gap:8px}.quick-calculator .choice strong{font-size:14px}.quick-calculator .choice small{font-size:11px}.quick-calculator .choice input{width:20px;min-width:20px;height:20px}.quick-calculator .other-choices .choice-grid{grid-template-columns:minmax(0,1fr)}.quick-calculator .other-choices>summary{font-size:12px}.quick-calculator .core-fields{grid-template-columns:minmax(0,1.15fr) minmax(0,1fr);gap:13px}.quick-calculator .core-fields label{font-size:13px;min-height:41px;margin-bottom:5px}.quick-calculator .core-fields input{min-height:50px;font-size:23px;padding-inline:8px}.quick-calculator .core-fields .hint{font-size:12px}.quick-calculator .input-unit>span{font-size:13px}.quick-calculator .date-pair-grid{grid-template-columns:minmax(0,1fr);gap:10px}.quick-calculator .date-pair-grid>.period-arrow{display:none}.quick-calculator .date-controls{gap:5px}.quick-calculator .date-controls select{width:55px;flex:0 0 55px}.quick-calculator .receipt-heading h3{font-size:17px}.quick-calculator .receipt-heading{margin-bottom:16px}.quick-calculator .live-panel{padding:18px 14px}.quick-calculator .live-heading h3{font-size:19px}.quick-calculator .live-total{padding:18px 10px}.quick-calculator .live-total>strong{font-size:42px}.quick-calculator .live-total strong small{font-size:17px}.quick-calculator .live-total>p{font-size:14px}.quick-calculator .live-total .net-explanation{font-size:12px}.quick-calculator .live-flow{margin-top:13px}.quick-calculator .live-flow>div{padding:12px 7px}.quick-calculator .live-flow dt{font-size:12px}.quick-calculator .live-flow dd{font-size:21px}.quick-calculator .live-flow small{font-size:11px}.quick-calculator .live-legend{font-size:12px}.quick-calculator .live-panel .button{width:100%;min-width:0;font-size:13px}.quick-calculator .live-tax-detail{font-size:13px}.quick-calculator .live-tax-detail>summary{font-size:13px}.quick-calculator .result-detail>h3{font-size:18px}.quick-calculator .result-detail>details>summary{font-size:13px}.help-fold>summary{font-size:14px}.quick-calculator .pending-list a{font-size:13px}.quick-calculator .sample-banner{padding:10px 12px}.quick-calculator .sample-banner strong{font-size:12px}.quick-calculator .sample-banner span{font-size:11px}}
@media(max-width:370px){.page-width{width:calc(100% - 24px)}.hero{grid-template-columns:minmax(0,1fr) 96px;gap:10px}.hero h1{font-size:18px}.hero-lead{font-size:11px}.brand{font-size:17px}.brand small{font-size:9px}.header-link{font-size:11px;max-width:65px}.quick-calculator .choice{padding:10px 8px;gap:7px}.quick-calculator .choice strong{font-size:13px}.quick-calculator .choice small{font-size:11px}.quick-calculator .scheme-panel,.quick-calculator .receipt-card{padding:16px 12px}.quick-calculator .core-fields{grid-template-columns:minmax(0,1fr)}.quick-calculator .core-fields label{min-height:0}.quick-calculator .live-flow dd{font-size:18px}.quick-calculator .live-flow dt{font-size:11px}.quick-calculator .live-total>strong{font-size:36px}.quick-calculator .live-total .net-explanation{font-size:11px}.quick-calculator .date-controls select{flex-basis:50px;width:50px}.mobile-result-bar strong{font-size:20px}}
}
@media print{.tax{color:#b52e3a!important}}
@media screen{.hero{display:grid}}

/* v2.6 input side: examples first, one-line defaults, year choices, blank days, result bar on every width, 14px minimum. */
@media screen{
.example-start{margin:0 0 18px}
.example-start .try-example{display:flex;flex-direction:column;gap:2px;width:100%;min-height:64px;padding:12px 18px;border-radius:12px;background:var(--green);color:#fff;font-size:18px;line-height:1.5;text-align:center;box-shadow:none}
.example-start .try-example span{font-size:15px;font-weight:600;opacity:.95}
.example-start .try-example:hover{background:var(--green-dark)}
.more-examples{margin-top:8px}
.more-examples>summary{display:inline-flex;align-items:center;min-height:44px;font-size:16px;color:var(--green);text-decoration:underline;text-underline-offset:5px;cursor:pointer;font-weight:600}
.example-links{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:8px;margin:6px 0 4px}
.example-links button{min-height:52px;padding:10px 14px;border:1px solid #c4d5cf;border-radius:10px;background:#fff;color:var(--ink);font-size:15px;font-weight:600;line-height:1.5;text-align:left;cursor:pointer}
.example-links button:hover{border-color:var(--green);background:#f1f8f5}
.safety-line{margin:8px 0 0;font-size:14px;line-height:1.7;color:#4e6660}
.quick-calculator .sample-banner{display:flex;flex-wrap:wrap;align-items:center;justify-content:space-between;gap:8px 14px;padding:14px 16px;border-radius:12px;background:#fff5dc;border:1px solid #ecd59a}
.quick-calculator .sample-banner strong{font-size:16px;color:#5b4410}
.quick-calculator .sample-banner .sample-actions{display:flex;flex-wrap:wrap;align-items:center;gap:6px 16px}
.quick-calculator .sample-banner .button{min-height:48px;padding:10px 16px;font-size:15px;margin:0;width:auto;flex:none}
.quick-calculator .sample-banner .text-button{font-size:15px;min-height:44px;padding:8px 0}
.quick-calculator .core-fields.amount-field{display:block}
.quick-calculator .field-group>label,.quick-calculator .core-fields label,.quick-calculator .field-label{display:block;font-size:16px;line-height:1.6;font-weight:700;margin:0 0 8px;min-height:0;color:var(--ink)}
.quick-calculator .label-sub{font-weight:600;font-size:15px;color:#4e6660}
.quick-calculator .amount-field .input-unit{max-width:320px}
.quick-calculator .core-fields input,.quick-calculator .year-block input{font-size:24px;font-weight:700;min-height:54px}
.quick-calculator input::placeholder{font-size:17px;font-weight:400;color:#8ea4a1}
.quick-calculator .amount-readout:empty{display:none}
.quick-calculator .amount-readout-text{margin:8px 0 0;font-size:16px;font-weight:600;color:#0b6b5a;font-variant-numeric:tabular-nums}
.quick-calculator .unit-suggest{margin-top:10px;padding:12px 14px;border-radius:10px;background:#fff5dc;border:1px solid #ecd59a;font-size:15px;line-height:1.7;color:#4a3a10}
.quick-calculator .unit-suggest p{margin:0 0 8px}
.quick-calculator .unit-suggest .chip-button{min-height:44px;padding:8px 16px;border-radius:9px;border:1px solid var(--green);background:var(--green);color:#fff;font-size:15px;font-weight:700;cursor:pointer;margin-right:12px}
.quick-calculator .unit-suggest .text-button{font-size:14px}
.quick-calculator .quick-periods>h4{font-size:16px;line-height:1.6}
.quick-calculator .date-group>legend{font-size:16px}
.quick-calculator .date-controls>span{font-size:15px}
.quick-calculator .era-hint{display:block;min-height:0;font-size:14px;line-height:1.7;color:#4e6660}
.quick-calculator .era-hint:empty{display:none}
.quick-calculator .period-readout{font-size:15px;line-height:1.7;font-weight:600}
.quick-calculator select.needs-day{border:2px solid #d08a00;background:#fff5dc;box-shadow:0 0 0 3px #f6d68a80}
.quick-calculator .day-note{margin:10px 0 0;padding:10px 12px;border-radius:9px;background:#fff5dc;border:1px solid #ecd59a;font-size:15px;line-height:1.7;color:#4a3a10}
.quick-calculator .day-note[hidden]{display:none}
.quick-calculator .year-block{margin-top:22px}
.quick-calculator .summary-line{display:flex;flex-wrap:wrap;align-items:center;gap:0 10px;margin:0;padding:8px 12px;min-height:48px;border-radius:9px;background:#f4f8f7;font-size:16px;line-height:1.6}
.quick-calculator .summary-line strong{font-weight:700}
.quick-calculator .change-button{margin-left:auto;padding:8px 4px;min-height:44px;font-size:15px}
.quick-calculator .year-block .field-group{margin-top:10px}
.quick-calculator .year-block .field-group .input-unit{max-width:220px}
.quick-calculator .year-block>.hint{margin-top:8px}
.quick-calculator .year-choices{display:flex;flex-wrap:wrap;gap:8px;margin:4px 0 6px}
.quick-calculator .year-chip{min-height:48px;padding:8px 14px;border:1.5px solid #b7ccc8;border-radius:10px;background:#fff;color:var(--ink);font-size:15px;font-weight:600;line-height:1.5;cursor:pointer;text-align:left}
.quick-calculator .year-chip[aria-pressed="true"]{border-color:var(--green);background:#e7f5ee;color:#0b5a4b;box-shadow:inset 0 0 0 1px var(--green)}
.quick-calculator .year-chip.other{border-style:dashed}
.quick-calculator .condition-lines{display:grid;gap:10px;margin-top:18px}
.quick-calculator .condition-lines>.reason-guidance:empty{display:none}
.quick-calculator .role-block:empty{display:none}
.quick-calculator .option-radios{margin:0;padding:0;border:0}
.quick-calculator .option-radios>legend{font-size:16px;font-weight:700;margin-bottom:8px;padding:0}
.quick-calculator .option-radios .reason-checks{display:grid;gap:8px;grid-template-columns:minmax(0,1fr)}
.quick-calculator .option-radios .reason-checks>label{display:flex;align-items:flex-start;gap:10px;min-height:48px;padding:10px 12px;border:1px solid #cfdcd8;border-radius:9px;background:#fff;font-size:16px;line-height:1.6;cursor:pointer}
.quick-calculator .option-radios input[type="radio"]{flex:0 0 22px;width:22px;height:22px;margin:2px 0 0;accent-color:var(--green)}
.quick-calculator .option-radios .reason-checks>label:has(input:checked){background:#edf8f4;border-color:var(--green)}
.quick-calculator .option-radios small{display:block;font-size:13px;line-height:1.6;color:#566c66;font-weight:400}
.quick-calculator .role-radios.needs-confirm{padding:12px;border:2px solid #d08a00;border-radius:12px;background:#fffaf0}
.quick-calculator .confirm-note{margin:0 0 10px;font-size:15px;line-height:1.7;font-weight:600;color:#5b4410}
.quick-calculator .range-result{padding:18px;border-radius:12px;background:#fff8e6;border:1px solid #ecd59a;text-align:center}
.quick-calculator .range-result .range-label{margin:0;font-size:15px;color:#5b4410}
.quick-calculator .range-result strong{display:block;font-size:30px;line-height:1.5;color:#3d3006;font-variant-numeric:tabular-nums}
.quick-calculator .range-result .range-sub{margin:0;font-size:15px;color:#5b4410}
.quick-calculator .range-result .range-why{margin:10px 0 12px;font-size:15px;line-height:1.8;text-align:left}
.quick-calculator .range-result .button{width:100%;min-width:0;background:var(--green);color:#fff;border:0}
.quick-calculator .role-confirm-result h4{color:#5b4410}
.site-footer .author-line{margin:0 0 8px;font-size:15px;font-weight:600;color:var(--ink)}
/* Result bar: every width. PC width follows the calculator column. */
.mobile-result-bar{position:fixed;z-index:40;display:flex;align-items:center;justify-content:space-between;gap:12px;left:50%;right:auto;bottom:0;transform:translateX(-50%);width:min(860px,calc(100% - 48px));min-height:64px;padding:10px 16px calc(10px + env(safe-area-inset-bottom));border:2px solid #a7ccc1;border-bottom:0;border-radius:14px 14px 0 0;background:#fff;color:#08533f;box-shadow:0 -4px 18px #133d4512;transition:transform .2s ease,opacity .2s ease,visibility .2s}
.mobile-result-bar.is-covered{transform:translate(-50%,110%);opacity:0;visibility:hidden;pointer-events:none}
.mobile-result-bar .bar-text{margin:0;min-width:0;flex:1 1 auto}
.mobile-result-bar strong{display:block;font-size:18px;line-height:1.5;font-weight:700;color:#08533f;font-variant-numeric:tabular-nums;overflow-wrap:anywhere}
.mobile-result-bar[data-state="empty"] strong,.mobile-result-bar[data-state="incomplete"] strong,.mobile-result-bar[data-state="history"] strong{font-size:16px;color:var(--ink)}
.mobile-result-bar[data-state="range"] strong,.mobile-result-bar[data-state="role-confirm"] strong,.mobile-result-bar[data-state="blocked"] strong,.mobile-result-bar[data-state="needs-days"] strong{font-size:16px;color:#5b4410}
.mobile-result-bar .bar-action{flex:0 0 auto;min-height:48px;min-width:88px;padding:8px 14px;border:0;border-radius:10px;background:var(--green);color:#fff;font-size:15px;font-weight:700;cursor:pointer}
.mobile-result-bar .bar-action[hidden]{display:none}
body:has(.mobile-result-bar){padding-bottom:calc(96px + env(safe-area-inset-bottom))}
body:has(.mobile-result-bar) :is(input,select,button,summary,a){scroll-margin-bottom:calc(110px + env(safe-area-inset-bottom))}
}
@media screen and (max-width:900px){
.mobile-result-bar{width:100%;border-radius:0;border-left:0;border-right:0;padding-inline:max(16px,env(safe-area-inset-left)) max(16px,env(safe-area-inset-right))}
.mobile-result-bar span,.mobile-result-bar strong{color:inherit}
}
@media screen and (max-width:650px){
.brand small{font-size:13px;letter-spacing:0}
.header-link{font-size:14px}
.hero h1{font-size:22px}
.hero-lead{font-size:15px;line-height:1.75}
.example-links{grid-template-columns:minmax(0,1fr)}
.quick-calculator .scheme-panel>p.hint,.quick-calculator .hint,.quick-calculator .value-hint,.quick-calculator .live-note,.quick-calculator .date-group .hint,.quick-calculator .core-fields .hint{font-size:14px;line-height:1.75}
.quick-calculator .choice strong{font-size:15px}
.quick-calculator .choice small{display:block;font-size:13px;line-height:1.5}
.quick-calculator .other-choices>summary,.quick-calculator .past-help>summary,.quick-calculator .reason-more>summary,.quick-calculator .receipt-help>summary,.quick-calculator .receipt-more>summary{font-size:15px;min-height:44px}
.quick-calculator .receipt-heading button,.quick-calculator .quick-actions .text-button{font-size:15px}
.quick-calculator .input-unit>span,.quick-calculator .date-controls>span{font-size:15px}
.quick-calculator .no-receipts{font-size:15px}
.quick-calculator .pending-list a{font-size:15px}.quick-calculator .pending-list span{font-size:14px}
.quick-calculator #live-status{font-size:14px}
.quick-calculator .live-total>p,.quick-calculator .live-total .live-exact,.quick-calculator .live-total .net-explanation{font-size:14px}
.quick-calculator .live-flow dt{font-size:14px}.quick-calculator .live-flow small{font-size:14px}
.quick-calculator .live-legend,.quick-calculator .live-tax-detail,.quick-calculator .live-tax-detail>summary,.quick-calculator .overlap-note,.quick-calculator .live-panel .button{font-size:14px}
.quick-calculator .result-detail>details>summary{font-size:15px}
.quick-calculator .result-detail .comparison-table{font-size:14px}
.help-fold>summary,.about .faq summary,.about-grid p,.faq p{font-size:15px}
.site-footer .fine-print,.site-footer .verification-link{font-size:14px}
.mobile-result-bar strong{font-size:17px}
.mobile-result-bar[data-state="empty"] strong,.mobile-result-bar[data-state="incomplete"] strong{font-size:15px}
}
@media screen and (max-width:370px){
.brand small{font-size:13px}
.header-link{font-size:14px}
.quick-calculator .choice small{font-size:13px}
.quick-calculator .date-controls>span{font-size:14px}
.mobile-result-bar{padding-inline:12px;gap:8px}
.mobile-result-bar .bar-action{min-width:76px;padding-inline:10px}
}
@media print{.example-start,.sample-banner .sample-actions{display:none!important}}
@media screen{.quick-calculator .summary-line{flex-wrap:nowrap}.quick-calculator .summary-text{flex:1 1 auto;min-width:0}.quick-calculator .change-button{flex:0 0 auto}}
/* v2.6 14px floor at phone width (small descriptions 13px). */
@media screen and (max-width:650px){
body .section-number{font-size:14px}
body .quick-calculator .choice strong{font-size:15px}
body .quick-calculator .receipt-card .receipt-more>summary,body .quick-calculator .receipt-card .receipt-help>summary{font-size:15px}
body .quick-calculator .receipt-card .hint,body .quick-calculator .receipt-card .checkbox-row span{font-size:14px;line-height:1.75}
body .quick-calculator .live-panel .live-note{font-size:14px}
body .quick-calculator .result-detail :is(p,dt,dd,label,caption,a,button,li,span,summary,.reason,pre,td,th){font-size:14px}
body .quick-calculator .result-detail h5{font-size:15px}
body .quick-calculator .result-detail pre{white-space:pre-wrap;overflow-wrap:anywhere}
body .about :is(a,li,p,summary){font-size:15px}
body .site-footer :is(p,a){font-size:14px}
}
@media screen and (max-width:650px){body .quick-calculator .scheme-panel .choice strong{font-size:15px}body .quick-calculator .result-detail strong{font-size:15px}}
@media screen{body .quick-calculator .option-radios input[type="radio"]{min-height:0;height:22px;padding:0;margin:3px 0 0;border-radius:50%}body .quick-calculator .option-radios .reason-checks>label{min-height:48px;align-items:flex-start}}
@media screen{.quick-calculator .role-radios.needs-confirm>legend{padding:0 6px}}
@media screen{body .quick-calculator .receipt-card .hint,body .quick-calculator .scheme-panel>p.hint{font-size:14px;line-height:1.75}}
/* v2.6 result panel: frame cards (退職所得控除), flow, sequence, next checks, year comparison. */
.round-note{margin:10px 0 0;font-size:14px;line-height:1.7;color:#536d66}
.receipt-sequence{margin:14px 0 0;padding:10px 12px;border-radius:10px;background:#f3f7f6;font-size:15px;line-height:1.7;font-weight:600;color:var(--ink);overflow-wrap:anywhere}
.receipt-sequence span{display:block;font-size:14px;font-weight:400;color:#536d66}
.excluded-note{margin:12px 0 0;padding:10px 12px;border:1px dashed #c9a24a;border-radius:10px;background:#fffaf0;font-size:15px;line-height:1.7}
.excluded-note p{margin:0}.excluded-note .text-button{min-height:44px;font-size:15px;margin-left:4px}
.frame-cards{margin-top:18px;scroll-margin-top:16px;text-align:left}
.frame-cards>h4{margin:0 0 10px;font-size:17px;line-height:1.6;color:var(--ink)}
.frame-card{margin:0 0 12px;padding:14px;border:1px solid #cfe1da;border-radius:12px;background:#fff}
.frame-card h5{margin:0 0 10px;font-size:16px;line-height:1.6;color:var(--ink)}
.frame-card p{margin:6px 0 0;font-size:15px;line-height:1.75;overflow-wrap:anywhere}
.frame-meter{position:relative;height:16px;margin:4px 0 10px;border-radius:8px;background:#eef2f1;overflow:hidden}
.frame-meter>span{position:absolute;top:0;bottom:0;left:0;display:block}
.frame-meter .fm-zone{background:#cdeadd}.frame-meter .fm-used{background:#2f9c7a}.frame-meter .fm-over{background:var(--tax,#b52e3a)}
.frame-meter .fm-line{width:3px;margin-left:-1px;background:#133d45}
.frame-card .fc-frame{font-weight:700;color:#0b5f4c}
.frame-card .fc-note,.frame-card .fc-rule{font-size:14px;color:#4c625c}
.frame-card .fc-status{font-weight:600}
.frame-card .fc-rest{color:#0b5f4c}
.frame-card .fc-carry{padding:8px 10px;border-radius:8px;background:#fff8e6;color:#5b4410;font-size:14px}
.frame-card .fc-multi,.frame-card .fc-db{padding:8px 10px;border-radius:8px;background:#f3f7f6;font-size:14px}
.frame-flow{margin-top:10px;padding-top:8px;border-top:1px dashed #cfe1da}
.frame-flow p{margin:4px 0 0;font-size:14px;line-height:1.75;font-variant-numeric:tabular-nums}
.frame-flow .flow-title{margin:0;font-size:14px;font-weight:700;color:#536d66}
.flow-note{margin:4px 0 0;font-size:14px;line-height:1.7;color:#536d66}
.add-more{margin-top:14px;padding:12px;border-radius:10px;background:#f3f7f6;text-align:left}
.add-more p{margin:0 0 8px;font-size:15px;line-height:1.75}
.quick-calculator .live-panel .add-more .button,.blocked-result .button{width:100%;min-height:48px;min-width:0;margin-top:6px}
.blocked-item{margin:0 0 10px}.blocked-result .ask-whom{font-weight:600}
.next-checks{margin-top:18px;padding:16px;border:1px solid #cfe1da;border-radius:12px;background:#fff}
.next-checks:empty{display:none}
.next-checks h4{margin:0 0 8px;font-size:17px}
.check-list{margin:0;padding:0;list-style:none}
.check-list li{position:relative;padding:8px 0 8px 30px;border-top:1px solid #e3ecea;font-size:15px;line-height:1.75}
.check-list li:first-child{border-top:0}
.check-list li::before{content:"";position:absolute;left:2px;top:12px;width:16px;height:16px;border:2px solid var(--green);border-radius:4px}
.next-sample{margin:0 0 8px;padding:10px 12px;border-radius:10px;background:#fff8e6;font-size:15px;line-height:1.7}
.next-sample .button{display:block;width:100%;min-height:48px;margin-top:8px}
.comparison .cmp-company{padding:10px 12px;border-radius:8px;background:#fff8e6;font-size:14px;line-height:1.75}
.comparison .cmp-summary{margin:10px 0;font-size:15px;line-height:1.75;font-weight:600}
.comparison-table tr.is-input th,.comparison-table tr.is-input td{background:#eaf6ef}
.comparison-table .cmp-input{display:block;font-size:13px;font-weight:400;color:#0b5f4c}
@media screen and (max-width:650px){
body .quick-calculator .result-detail .comparison-table .cmp-input{font-size:14px}
.frame-card{padding:12px}
.frame-card p,.frame-flow p,.flow-note,.round-note{font-size:14px}
.frame-card h5{font-size:15px}
}
@media print{
.frame-cards{margin:0}.frame-cards>h4{font-size:13pt}
.frame-card{break-inside:avoid;border:1px solid #999;padding:8px 10px;margin-bottom:8px}
.frame-card h5{font-size:11pt;margin-bottom:4px}.frame-card p,.frame-flow p,.flow-note{font-size:9pt;margin-top:3px}
.frame-meter{height:10px;print-color-adjust:exact;-webkit-print-color-adjust:exact}
.frame-card .fc-carry,.frame-card .fc-multi,.frame-card .fc-db{print-color-adjust:exact;-webkit-print-color-adjust:exact}
.check-list li{font-size:10pt;padding:4px 0 4px 22px}.check-list li::before{width:11px;height:11px;top:7px}
.comparison .cmp-company,.comparison .cmp-summary{font-size:9pt}
#print-sheet .print-section h3{font-size:11pt;margin:6px 0}
.excluded-note{font-size:10pt}
}
/* v2.6 fix 1: 14px floor on every screen width (small descriptions 13px), errors 14px, contrast, tap areas, comparison cards at 370px and below. */
@media screen{
:root{--muted:#56696d}
body .section-number{color:#07695f;font-size:14px}
body .quick-calculator .other-choices .choice strong{font-size:15px}
body .site-footer .fine-print,body .site-footer .verification-link,body .site-footer .verification-link span{font-size:14px}
body .quick-calculator input::placeholder{color:#5f7470;font-size:17px;font-weight:400}
body .quick-calculator .option-radios small,body .quick-calculator .choice small{color:#566b6f}
body .quick-calculator .live-flow dt,body .quick-calculator .row-net dt{color:#4f6468}
body .quick-calculator .error{font-size:14px;line-height:1.6}
.era-pair{white-space:nowrap}
.hero-lead{word-break:auto-phrase}
.brand small{font-size:13px}
.header-link{font-size:14px}
body .quick-calculator :is(.hint,.value-hint,.live-note,.round-note,.flow-note,.card-status,.no-receipts){font-size:14px}
body .quick-calculator .scheme-panel>p.hint{font-size:14px}
body .quick-calculator .choice strong{font-size:15px}
body .quick-calculator .choice small{font-size:13px}
body .quick-calculator :is(.other-choices,.past-help,.receipt-more,.receipt-help,.live-tax-detail,.more-examples)>summary{font-size:15px}
body .quick-calculator .receipt-heading button,body .quick-calculator .quick-actions .text-button{font-size:15px}
body .quick-calculator .receipt-more .checkbox-row,body .quick-calculator .receipt-more p{font-size:14px}
body .quick-calculator #live-status{font-size:14px}
body .quick-calculator .live-total>p,body .quick-calculator .live-total .live-exact,body .quick-calculator .live-total .net-explanation,body .quick-calculator .live-legend,body .quick-calculator .live-tax-detail,body .quick-calculator .live-flow small{font-size:14px}
body .quick-calculator .result-detail :is(p,dt,dd,label,caption,a,button,li,span,summary,.reason,pre,td,th,select){font-size:14px}
body .quick-calculator .result-detail h5{font-size:15px}
body .quick-calculator .result-detail pre{white-space:pre-wrap;overflow-wrap:anywhere}
body .quick-calculator .result-detail small{font-size:13px}
body .about :is(a,li,p,summary){font-size:15px}
body .site-footer :is(p,a){font-size:14px}
body .quick-calculator .pending-list span{font-size:14px}
.quick-calculator .basis a,.quick-calculator .audit-link,.about .source-links a,.site-footer .verification-link{display:inline-flex;align-items:center;min-height:44px}
.quick-calculator .sample-inline{margin:10px 0 0;padding:10px 12px;border-radius:10px;background:#fff5dc;border:1px solid #ecd59a;font-size:15px;line-height:1.7;color:#4a3a10;text-align:left}
.quick-calculator .live-panel .sample-inline .button{display:flex;width:100%;min-height:48px;margin-top:8px;background:var(--green);color:#fff;border:0}
.quick-calculator .range-result strong.range-words{font-size:24px}
.check-list{counter-reset:check}
.check-list li{counter-increment:check}
.check-list li::before{content:counter(check);display:grid;place-items:center;border:0;border-radius:50%;background:#e7f2ee;color:#07695f;font-size:14px;font-weight:700;width:22px;height:22px;top:10px}
.comparison .cmp-caption{margin:10px 0 4px;font-size:14px;line-height:1.6;color:#4f6468}
.comparison-table .cmp-num{white-space:nowrap}
.comparison-table .cmp-same{display:block;font-size:13px;font-weight:400;color:#4f6468}
}
@media screen and (max-width:650px){
body .quick-calculator .result-detail .comparison-table .cmp-same{font-size:13px}
}
@media screen and (max-width:370px){
.quick-calculator .date-controls input{padding-inline:4px}
body .quick-calculator .date-controls input::placeholder{font-size:14px}
}
/* Year comparison as one card per row on phones (no sideways scrolling, no cut columns). */
@media screen and (max-width:650px){
.quick-calculator .comparison .table-scroll{overflow:visible}
.quick-calculator .comparison-table,.quick-calculator .comparison-table tbody,.quick-calculator .comparison-table tr,.quick-calculator .comparison-table th,.quick-calculator .comparison-table td{display:block;width:auto}
.quick-calculator .comparison-table thead{position:absolute;width:1px;height:1px;overflow:hidden;clip:rect(0 0 0 0);white-space:nowrap}
.quick-calculator .comparison-table tr{margin:0 0 8px;padding:8px 10px;border:1px solid #dce8e7;border-radius:10px}
.quick-calculator .comparison-table th,.quick-calculator .comparison-table td{padding:2px 0;border:0;text-align:left}
.quick-calculator .comparison-table td.cmp-num{display:flex;justify-content:space-between;gap:8px}
.quick-calculator .comparison-table td.cmp-num::before{content:attr(data-label);font-weight:400;color:#4f6468}
}
@media print{.comparison .cmp-caption{font-size:9pt}.check-list li::before{content:counter(check);width:14px;height:14px;font-size:8pt}}
/* v2.6 fix 2: the result notes and buttons at PC width, the "same year" note, the entered year, and 44px targets on PC */
@media screen{
body .quick-calculator .live-panel .live-note,body .quick-calculator .live-note{font-size:14px}
body .quick-calculator .live-panel .button{font-size:14px}
body .quick-calculator .comparison-table .cmp-same,body .quick-calculator .result-detail .comparison-table .cmp-same{font-size:14px}
body .quick-calculator .date-controls input{font-size:18px;font-weight:600;color:#163d45}
body .quick-calculator .date-controls input::placeholder{font-size:16px;font-weight:400;color:#5f7470}
.site-header .header-link{min-height:44px;display:inline-flex;align-items:center}
body .quick-calculator :is(.other-choices,.past-help,.receipt-more,.receipt-help,.live-tax-detail,.more-examples)>summary,body .quick-calculator .result-detail>details>summary{min-height:44px;box-sizing:border-box}
body .quick-calculator .range-result .range-boundary{font-size:17px;font-weight:700;color:#163d45;line-height:1.6}
}
@media screen and (max-width:370px){body .quick-calculator .date-controls input{font-size:17px}body .quick-calculator .date-controls input::placeholder{font-size:14px}}

/* v2.6 fix 3: the reset dialog keeps 14px text and 15px buttons on a phone; the individual-check name stays on its line; in-text links get a 44px tap height. */
dialog>p{font-size:14px}
.dialog-actions .button{font-size:15px}
@media(max-width:650px){dialog>p{font-size:14px}.dialog-actions .button{font-size:15px}}
.quick-calculator .empty-result .blocked-item strong{display:inline;margin-bottom:0}
.about .faq p a,.quick-calculator .blocked-item a{padding-block:13px}
/* The footer's verification link flows as text (the arrow stays with the last word); the 44px tap height comes from the padding. */
body .site-footer .verification-link{display:inline;min-height:0;padding-block:12px;line-height:1.8}

/* v2.6 addendum (2026-09-26): "このツールで分かること" in the hero and in 01, the deemed-years card under a frame card, the 5th example. */
@media screen{
.hero-points{grid-column:1/-1;margin:2px 0 0}
.hero-points-title{margin:0 0 6px;font-size:16px;line-height:1.6;font-weight:700;color:var(--ink)}
.point-list{margin:0;padding:0;list-style:none}
.point-list li{position:relative;margin:0;padding:3px 0 3px 26px;font-size:15px;line-height:1.7;color:var(--ink);word-break:auto-phrase}
.point-list li::before{content:"✓";position:absolute;left:2px;top:3px;font-weight:700;color:var(--green)}
.about-grid .point-list{margin:0 0 8px}
.about-grid .point-list li{font-size:15px}
.deemed-card{margin:-4px 0 14px;padding:12px 14px;border:1px solid #d8c78f;border-left:5px solid #c9a24a;border-radius:12px;background:#fffaf0}
.deemed-card h5{margin:0 0 6px;font-size:16px;line-height:1.6;color:#4a3a10}
.deemed-card p{margin:6px 0 0;font-size:15px;line-height:1.75;overflow-wrap:anywhere;color:var(--ink)}
.deemed-card .dc-p4{padding:8px 10px;border-radius:8px;background:#fff;font-weight:700;color:#0b5f4c}
.deemed-card .dc-p5,.deemed-card .dc-p4n,.deemed-card .dc-days{color:#4c625c}
.deemed-card .dc-law{font-size:14px;color:#536d66}
/* fix 5: the formula of ② on its own line; the one-line pointer at the top of the result panel; the card as a link target */
.deemed-card .dc-p2f{margin-top:2px;padding-left:1em;font-weight:600}
.deemed-card{scroll-margin-top:16px}
.deemed-pointer{margin:10px 0 0;padding:8px 12px;border:1px solid #d8c78f;border-left:5px solid #c9a24a;border-radius:10px;background:#fffaf0;font-size:15px;line-height:1.7;overflow-wrap:anywhere}
.deemed-pointer a{color:#4a3a10;font-weight:700;text-decoration:underline;text-underline-offset:3px}
}
@media screen and (max-width:650px){
.hero-points-title{font-size:15px}
.point-list li{font-size:15px;padding-block:2px}
.hero-points{margin-top:0}
.example-links{scroll-margin:8px 0 calc(110px + env(safe-area-inset-bottom))}
.deemed-card{padding:10px 12px}
.deemed-card h5{font-size:15px}
.deemed-card p{font-size:14px}
body .quick-calculator .result-detail .deemed-card p{font-size:14px}
.deemed-pointer{font-size:14px;padding:7px 10px}
}
@media print{
.deemed-card{break-inside:avoid;margin:0 0 8px;padding:6px 10px;border:1px solid #999;border-left:4px solid #666;border-radius:6px;background:#fff}
.deemed-card h5{font-size:10.5pt;margin:0 0 3px}
.deemed-card p{font-size:9pt;margin-top:3px}
.deemed-card .dc-p4{print-color-adjust:exact;-webkit-print-color-adjust:exact;font-weight:700}
.deemed-card .dc-p2f{padding-left:1em}
.deemed-pointer{display:none}
}