:root{--ink:#253f37;--muted:#68766b;--green:#176958;--green-dark:#104c40;--sage:#e9eee2;--ivory:#faf8f2;--line:#dce2d6;--orange:#f3c69d;--white:#fff;--error:#a43c31;--shadow:0 12px 50px #253f3709;font-family:'Yu Gothic','Hiragino Kaku Gothic ProN',Meiryo,sans-serif;color:var(--ink);background:var(--ivory);font-synthesis:none}
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80px));margin-inline:auto}.site-header{display:flex;justify-content:space-between;align-items:center;min-height:102px;border-bottom:1px solid var(--line)}.brand{display:flex;align-items:center;gap:12px;color:var(--ink);text-decoration:none;font-weight:800;font-size:22px;letter-spacing:.04em}.brand small{display:block;font-size:10px;font-weight:500;color:var(--muted);letter-spacing:.06em}.bird-mark{width:43px;height:43px;color:var(--green)}.header-link{font-size:13px;text-decoration:none}.header-link span{margin-left:10px}.hero{display:grid;grid-template-columns:1.05fr 1fr;align-items:center;gap:32px;padding-block:64px 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header{display:flex;align-items:center;justify-content:space-between;gap:15px;font-size:14px;padding-bottom:12px;margin-bottom:12px;border-bottom:1px solid var(--line)}.result-row header span{font-size:12px;white-space:nowrap;color:var(--muted)}.result-row dl{display:flex;justify-content:space-between;gap:15px;margin:0}.result-row dt{font-size:11px;color:var(--muted)}.result-row dd{font-size:16px;font-weight:600;margin:3px 0 0}.result-row .row-net dd{color:var(--green)}.result-actions{display:flex;gap:12px;flex-wrap:wrap;margin-top:30px}.result-actions .button{flex:1;padding-inline:18px;font-size:13px}.print-help{font-size:11px;color:var(--muted);margin:12px 0 28px}.disclosure{border-bottom:1px solid var(--line);padding:0}.disclosure>summary{padding:20px 0;cursor:pointer;font-size:14px;font-weight:600;line-height:1.8;color:var(--ink)}.disclosure>summary span{font-size:12px;font-weight:400;color:var(--muted);margin-left:10px}.disclosure>p,.disclosure>ul,.details-intro{font-size:13px;color:var(--muted);line-height:1.9;margin:0 0 18px}.summary-card{background:#f7f8f2;padding:18px;border-radius:10px;margin-bottom:14px;font-size:13px}.summary-card h4{margin-bottom:8px;font-size:14px}.summary-card dl{display:grid;grid-template-columns:1fr 1fr;margin:0;gap:8px 16px}.summary-card dt{font-size:11px;color:var(--muted)}.summary-card dd{margin:0;font-size:13px}.calc-group{margin-bottom:25px}.calc-group h4{font-size:14px;background:var(--sage);padding:12px 15px;border-radius:8px}.calc-step{padding:15px 0;border-bottom:1px dashed var(--line)}.calc-step h5{font-size:13px;margin:0 0 8px}.calc-step pre{font-family:inherit;font-size:12px;white-space:pre-wrap;overflow-wrap:anywhere;background:#f7f8f2;padding:12px;border-radius:8px;line-height:1.9;margin:0}.calc-step p,.calc-step .reason,.calc-step .extra{font-size:12px;color:#62715d;margin-top:8px;overflow-wrap:anywhere}.calc-step .basis{font-size:11px;color:var(--muted)}.next-message{display:flex;align-items:flex-start;gap:18px;padding:25px 22px;background:#f4f5ea;border-radius:13px;margin-top:30px}.next-message svg{width:40px;height:40px;flex-shrink:0;color:#7f9a77}.next-message h4{font-size:14px;margin-bottom:6px}.next-message p{font-size:12px;color:var(--muted);line-height:1.9}.restart{font-size:12px;display:block;margin:20px auto 0}.about{padding-block:76px 45px}.about-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:30px}.about-grid article{border-top:1px solid #bbc9b3;padding:24px 0}.feature-number{font-size:11px;color:#728368;letter-spacing:.05em}.about-grid h3{font-size:18px;margin-top:12px}.about-grid p{font-size:13px;color:var(--muted);line-height:1.95;margin-top:12px}.faq{margin-top:20px;border-top:1px solid var(--line)}.source-links{padding-left:20px}.source-links li{margin-top:8px}.site-footer{border-top:1px solid var(--line);padding:30px 0 40px}.footer-brand{display:flex;align-items:center;gap:20px}.footer-brand strong{font-size:20px}.footer-brand span{font-size:12px;color:var(--muted)}.site-footer>p{font-size:11px;color:var(--muted);margin-top:10px}.site-footer .fine-print{max-width:780px;font-size:10px;line-height:1.9}.fine-print{font-size:11px;color:var(--muted);line-height:1.8}dialog{width:min(650px,calc(100% - 32px));max-height:90dvh;border:1px solid var(--line);border-radius:18px;padding:30px;color:var(--ink);background:var(--ivory);box-shadow:0 20px 80px #17352730}dialog::backdrop{background:#19392e70;backdrop-filter:blur(4px)}dialog h2{font-size:22px}dialog>p{font-size:13px;color:var(--muted);margin-block:15px}.dialog-head{display:flex;justify-content:space-between;gap:12px;align-items:flex-start}.dialog-head .eyebrow{margin-bottom:8px}.icon-button{border:1px solid var(--line);background:#fff;font-size:25px;flex-shrink:0;width:44px;height:44px;border-radius:50%;line-height:1}.example-list{display:grid;gap:12px;margin:24px 0}.example-list>button{position:relative;text-align:left;padding:20px 48px 20px 22px;background:#fff;border:1px solid var(--line);border-radius:12px;line-height:1.8}.example-list>button:hover{border-color:var(--green);background:#f1f6ee}.example-list .pill{display:inline-block;margin-bottom:7px}.example-list strong{display:block;font-size:16px}.example-list button>span:not(.pill){display:block;font-size:12px;color:var(--muted);margin-top:7px}.example-list b{position:absolute;right:20px;top:45%;color:var(--green)}.dialog-actions{display:flex;justify-content:flex-end;gap:12px;flex-wrap:wrap;margin-top:24px}.sr-only{position:absolute;width:1px;height:1px;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap}.skip-link{position:fixed;left:15px;top:-100px;z-index:20;background:#fff;padding:12px}.skip-link:focus{top:10px}.noscript{position:fixed;bottom:0;background:#fff0d7;padding:20px;width:100%;text-align:center}#print-sheet{display:none}
@media(min-width:1400px){.hero{padding-block:75px 62px}.hero-art img{width:107%;max-width:none}}
@media(max-width:900px){.page-width{width:calc(100% - 48px)}.hero{gap:20px;padding-top:48px}.hero h1{font-size:32px}.hero-lead{font-size:14px}.hero-art figcaption{font-size:12px}.wizard-panel{padding:35px 30px}.section-heading{align-items:flex-start}.section-heading .pill{font-size:10px}.journey{gap:10px}.journey>div{gap:10px}.journey strong{font-size:12px}.journey small{font-size:10px}.journey>div>span{font-size:23px}.choice{padding:20px 15px}.choice strong{font-size:15px}.choice .choice-icon{width:35px;height:35px}.about-grid{gap:22px}}
@media(max-width:650px){.page-width{width:calc(100% - 36px)}.site-header{min-height:80px}.brand{font-size:17px;gap:7px}.brand small{font-size:8px;letter-spacing:0}.bird-mark{width:34px;height:34px}.header-link{font-size:10px;max-width:60px;line-height:1.6}.header-link span{display:none}.hero{display:flex;flex-direction:column;gap:28px;padding:32px 0 24px}.hero-copy{width:100%}.hero .eyebrow{font-size:10px;margin-bottom:17px}.hero h1{font-size:clamp(27px,7.4vw,39px);line-height:1.6}.hero-lead{font-size:14px;line-height:1.95;margin-top:18px}.desktop-break{display:none}.hero-actions{margin-top:22px;gap:5px;align-items:stretch}.hero-actions .button{min-height:56px}.hero-actions .text-button{text-align:center;padding-left:0}.micro-copy{font-size:10px;margin-top:6px;text-align:center}.hero-art{max-width:440px;width:100%}.hero-art img{max-height:270px;object-fit:cover;border-radius:46% 46% 15px 15px}.hero-art figcaption{font-size:12px;margin-top:12px}.hero-art figcaption small{font-size:9px}.journey{padding:19px 0;gap:7px;align-items:flex-start}.journey>div{display:block;flex:1;text-align:center}.journey>div>span{font-size:21px}.journey strong{font-size:11px;font-weight:600}.journey small{display:none}.journey i{font-size:12px;padding-top:13px}.journey p{line-height:1.6}.calculator{padding-top:45px}.section-heading{display:block;margin-bottom:20px}h2{font-size:21px}.section-heading>.pill{margin-top:13px;display:inline-block}.progress li{font-size:12px;gap:7px;padding:16px 4px}.progress li span{width:23px;height:23px;font-size:10px}.wizard-panel{padding:27px 20px;border-radius:0 0 13px 13px}h3{font-size:21px}.section-description{font-size:12px;margin-bottom:23px}.choice-grid{grid-template-columns:1fr;gap:12px}.choice{padding:18px 16px;min-height:92px}.choice strong{font-size:17px}.choice small{font-size:11px}.choice .choice-icon{width:38px;height:38px}.other-choices>summary{font-size:13px}.other-choices>summary span{display:block;font-size:10px;margin:3px 0 0 17px}.gentle-note{padding:14px;gap:10px;margin-top:23px;font-size:11px}.gentle-note strong{font-size:12px}.panel-footer{flex-wrap:wrap;margin-top:23px;padding-top:22px}.panel-footer>p{font-size:12px}.panel-footer .primary{flex:1;min-width:170px;font-size:13px;gap:10px;padding-inline:17px}#step-1 .panel-footer{display:block}#step-1 .panel-footer .button{width:100%;margin-top:12px}.panel-footer .secondary{padding-inline:14px;font-size:13px}.example-prompt{flex-direction:column;gap:0;margin-top:23px;font-size:11px}.example-prompt .text-button{font-size:12px}.sample-banner{display:block;padding:14px 18px;font-size:11px}.sample-banner strong{font-size:13px}.sample-banner .text-button{font-size:11px;min-height:35px}.input-heading{align-items:flex-start}.input-heading h3{font-size:20px}.input-heading .pill{font-size:10px;margin-top:20px}.event-tabs{gap:6px}.event-tab{font-size:10px;padding:7px 9px}.event-card-title h4{font-size:16px}.form-grid{grid-template-columns:1fr;gap:22px}.field-group label,.field-group legend{font-size:13px}.input-unit input{font-size:18px}.input-unit select{min-width:90px}.hint,.value-hint{font-size:11px}.period-help{padding:14px}.period-help p{font-size:11px}.period-notice{padding:12px;font-size:11px}.checkbox-row{font-size:12px}.input-options{flex-direction:column;align-items:flex-start;gap:0}.input-options .text-button{font-size:11px}.result-main{padding:25px 12px}.net-number{font-size:39px}.net-number small{font-size:17px}.result-main>.label{font-size:12px}.money-grid{gap:10px}.money-card{padding:14px 12px}.money-card>span{font-size:10px}.money-card strong{font-size:20px}.money-card small{font-size:11px}.allocation-legend{font-size:11px;gap:12px}.result-row{padding:15px}.result-row header{font-size:13px;align-items:flex-start}.result-row header span{font-size:11px}.result-row dl{flex-wrap:wrap;gap:12px}.result-row dl>div{min-width:calc(50% - 10px)}.result-row dd{font-size:15px}.result-row .row-net{width:100%;background:#f1f6ee;padding:10px;border-radius:7px}.result-actions{display:block}.result-actions .button{width:100%;font-size:12px;padding:13px}.result-actions .button+.button{margin-top:10px}.print-help{font-size:10px}.disclosure>summary{font-size:13px;padding:18px 0}.disclosure>summary span{display:block;margin-left:17px;font-size:11px}.disclosure>p,.disclosure>ul,.details-intro{font-size:12px}.summary-card{padding:14px}.summary-card dl{grid-template-columns:1fr}.next-message{padding:18px 14px;gap:10px}.next-message svg{width:28px;height:28px}.next-message h4{font-size:13px}.next-message p{font-size:11px}.about{padding-block:46px 30px}.about-grid{grid-template-columns:1fr;gap:0}.about-grid article{padding:19px 0}.about-grid h3{font-size:17px;margin-top:8px}.about-grid p{margin-top:8px;font-size:12px}.faq{margin-top:15px}.footer-brand{gap:14px}.footer-brand strong{font-size:18px}.footer-brand span{font-size:10px}.site-footer{padding:25px 0}.site-footer .fine-print{font-size:10px}dialog{padding:23px 20px}dialog h2{font-size:19px}.example-list>button{padding:17px 35px 17px 16px}.example-list strong{font-size:14px}.example-list button>span:not(.pill){font-size:11px}.example-list b{right:13px}.dialog-actions .button{font-size:12px}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}*,*::before,*::after{transition:none!important;animation:none!important}}
@media print{@page{size:A4;margin:16mm}body{background:#fff;color:#000;font-size:10pt;line-height:1.6}body>*{display:none!important}body>#print-sheet{display:block!important}.print-head{border-bottom:2px solid #176958;padding-bottom:12px;margin-bottom:15px}.print-head h1{font-size:20pt}.print-head p{font-size:9pt}.print-section{margin:16px 0}.print-section h2{font-size:14pt;margin-bottom:10px}.print-totals{display:flex;gap:20px;padding:15px;border:1px solid #aaa}.print-totals div{flex:1}.print-totals strong{display:block;font-size:16pt}.print-sample{border:2px solid #a56b1e;padding:8px;margin-bottom:12px;font-weight:bold}.summary-card,.calc-group h4,.calc-step pre{background:#f5f5f5!important;print-color-adjust:exact}.summary-card{break-inside:avoid}.summary-card dl{grid-template-columns:1fr 1fr}.calc-step{break-inside:avoid}.calc-step pre{font-size:9pt}.calc-step p,.calc-step .reason,.calc-step .extra{font-size:8pt}.calc-step .basis{font-size:7pt}.calc-group h4{break-after:avoid;font-size:11pt}.print-note{font-size:8pt;color:#333;margin-top:12px}.result-row{break-inside:avoid}.result-row dl{display:flex}.result-row .row-net{width:auto;background:none}.result-row dd{font-size:11pt}.result-row dt{font-size:8pt}.print-section a{color:#000}}

/* Keep long Japanese headings and large estimates readable at narrow widths. */
h1,h2,h3{text-wrap:balance}.money-card strong,.net-number,.result-row dd{overflow-wrap:anywhere}
@media(max-width:650px){.hint,.value-hint,.period-help p,.period-notice,.result-note{font-size:12px}.input-options .text-button{font-size:12px}.hero .micro-copy{font-size:11px}.money-card strong{font-size:clamp(16px,5vw,20px)}}

/* Audited input forms and comparison: responsive extensions. */
.field-group>select{display:block;width:100%;padding:10px 12px}.field-group>label{display:block;margin-bottom:8px}.period-fields{gap:5px!important}.period-fields input{min-width:65px;width:95px}.period-fields select{min-width:52px!important;width:64px!important;padding:8px 5px!important}.period-fields span{font-size:12px}.period-row{border:1px solid var(--line);border-radius:12px;padding:18px;margin:14px 0}.period-row .form-grid{margin:0}.period-row .field-group{min-width:0}.receipt-guidance{padding:15px 18px;margin:14px 0 24px;border-radius:10px;background:#f1f5ed;font-size:13px}.comparison{margin-top:32px;border-top:1px solid var(--line);padding-top:24px}.comparison h4{font-size:20px}.comparison>p{font-size:13px;margin:12px 0}.comparison>label{display:block;font-size:13px;margin-top:16px}.comparison>select,.comparison>input{display:block;padding:9px 12px;width:100%;margin:5px 0 16px}.comparison>input{max-width:200px}.table-scroll{overflow-x:auto;max-width:100%}.comparison-table{width:100%;border-collapse:collapse;font-size:13px;margin:18px 0}.comparison-table caption{text-align:left;font-size:12px;margin-bottom:8px}.comparison-table th,.comparison-table td{padding:12px 8px;border-bottom:1px solid var(--line);text-align:right;vertical-align:top;font-variant-numeric:tabular-nums}.comparison-table th:first-child{text-align:left}.comparison-table thead{background:var(--sage)}.audit-link{display:inline-block;font-size:13px;margin-top:18px}.calc-step pre{white-space:pre-wrap;overflow-wrap:anywhere}.example-list .pill{white-space:normal}h5{font-size:16px;margin:24px 0 8px}
@media(max-width:650px){.period-row{padding:12px}.period-row .form-grid{grid-template-columns:1fr;gap:10px}.period-fields input{width:75px;flex:1}.period-fields select{flex:0 1 55px}.comparison-table{font-size:11px}.comparison-table th,.comparison-table td{padding:10px 5px;min-width:74px}.choice strong{font-size:15px}.choice{gap:10px;padding:18px 14px}.choice-icon{display:none!important}}
@media print{.comparison-table{font-size:8pt}.comparison-table th,.comparison-table td{padding:6px}.table-scroll{overflow:visible}.calc-step{break-inside:auto}.calc-step h5{break-after:avoid}.calc-step pre{break-inside:avoid}.print-totals strong{font-size:13pt}}

.period-row fieldset{border:0;padding:0;margin:0;min-width:0}
.hero-word{display:inline-block;white-space:nowrap}.scheme-tags{display:flex;flex-wrap:wrap;gap:6px;list-style:none;margin:18px 0 0;padding:0}.scheme-tags li{font-size:11px;line-height:1.5;background:var(--sage);border-radius:6px;padding:5px 8px}.verification-link{font-size:13px}@media(max-width:650px){.hero-art{order:-1;max-width:300px}.hero-art img{max-height:200px}.hero-art figcaption{display:none}.hero{gap:20px;padding-top:20px}.hero h1{font-size:clamp(26px,7vw,33px)}.scheme-tags li{font-size:10px}.hero .eyebrow{margin-bottom:12px}}

.hero-art img{border-radius:24px;aspect-ratio:1.5;object-fit:cover}.cash-breakdown{padding:18px 22px;background:#f4f8f2;border:1px solid #d4e2d1;border-radius:12px;margin:20px 0 8px}.cash-breakdown>div{display:flex;justify-content:space-between;gap:16px;padding:7px 0}.cash-breakdown dt{font-size:14px}.cash-breakdown dd{margin:0;font-weight:700;text-align:right;font-variant-numeric:tabular-nums;overflow-wrap:anywhere}.cash-net{border-top:1px solid #b5cbb1;margin-top:5px;padding-top:12px!important;color:#176958}.result-row dl{flex-wrap:wrap}.result-row dl>div{min-width:130px}@media(max-width:650px){.cash-breakdown{padding:14px}.cash-breakdown dt{font-size:12px}.cash-breakdown dd{font-size:14px}.cash-breakdown>div{gap:10px}.result-row dl>div{min-width:calc(50% - 10px)}}@media print{.cash-breakdown{break-inside:avoid;background:white;margin:12px 0}.cash-breakdown dt,.cash-breakdown dd{font-size:10pt}}

@media print{.basis a::after{content:attr(href);display:block;overflow-wrap:anywhere;font-size:7pt;color:#444}}
/* A single lump-sum flow, with readable dates and reasons. */
.fixed-method{display:flex;align-items:center;gap:9px;background:#edf4eb;color:var(--green);padding:12px 15px;border-radius:10px;font-size:13px;font-weight:600;margin:0 0 25px}.fixed-method>span{border:1px solid #a7bda3;border-radius:50%;width:23px;height:23px;text-align:center;flex-shrink:0}.input-block{border-top:1px solid var(--line);padding:25px 0 8px}.input-step{display:flex;align-items:center;gap:10px;color:var(--green);font-size:12px;letter-spacing:.06em;margin:0 0 18px}.input-step>span{font-size:14px;font-weight:600;letter-spacing:0}.amount-fields{display:grid;gap:22px;max-width:530px}.input-block>.field-group{max-width:530px}.input-block .period-title{margin:0 0 9px;font-size:16px;line-height:1.8}.period-path{display:grid;grid-template-columns:minmax(0,1fr) 26px minmax(0,1fr);gap:14px;align-items:start}.period-arrow{font-size:25px;color:#759077;align-self:center;text-align:center}.period-caption{margin-top:5px}.period-preview{background:#eef4eb;border-left:3px solid #8aa681;padding:15px 18px;margin:12px 0;font-size:13px;color:var(--green);border-radius:0 10px 10px 0}.period-preview>span{display:inline-block;margin-right:15px}.period-preview>strong{font-size:22px}.period-preview>small{display:block;font-size:11px;margin-top:5px;line-height:1.8}.year-help{font-size:12px;margin:10px 0 12px;color:var(--muted)}.year-help>summary{cursor:pointer;text-decoration:underline;text-underline-offset:4px}.year-help>p{line-height:1.9;margin:10px 0}.reason-group{padding:0;border:0;min-width:0;margin:0 0 18px}.reason-group>legend{font-size:15px;font-weight:600;margin-bottom:8px}.reason-options{display:grid;grid-template-columns:1fr 1fr;gap:10px;margin-top:14px}.reason-option{display:flex;gap:12px;align-items:flex-start;background:#fff;border:1px solid var(--line);border-radius:10px;padding:17px 15px;cursor:pointer;min-width:0}.reason-option:has(input:checked){background:#eff5eb;border-color:var(--green);box-shadow:inset 0 0 0 1px var(--green)}.reason-option:hover{border-color:#8aa681}.reason-option input{width:20px;height:20px;flex:0 0 20px;margin:3px 0 0;accent-color:var(--green)}.reason-option strong{font-size:13px;font-weight:600;display:block;line-height:1.8}.reason-option small{display:block;font-size:11px;color:var(--muted);margin-top:5px;line-height:1.8}.reason-group[aria-invalid=true]{outline:2px solid #b75038;outline-offset:6px;border-radius:6px}
@media(max-width:800px){.period-path{grid-template-columns:1fr;gap:5px}.period-arrow{transform:rotate(90deg);font-size:21px;justify-self:center;line-height:1.1}.reason-options{grid-template-columns:1fr}}
@media(max-width:650px){.fixed-method{font-size:12px;padding:12px 10px}.input-block{padding-top:20px}.input-block .period-title{font-size:14px}.period-preview{padding:12px;font-size:12px}.period-preview>strong{font-size:20px}.reason-option{padding:14px 12px}.reason-option small{font-size:12px}.reason-group>legend{font-size:13px}.period-row{padding:10px}.period-fields{gap:3px!important}.period-fields input{min-width:56px}.period-fields select{min-width:44px!important;width:50px!important;flex:0 1 50px}.period-fields span{font-size:10px}}