:root{--bg:#f6f8fb;--fg:#1d2a3a;--card:#fff;--line:#dde4ee;--navy:#214f78;--mut:#5b6b7f;--hi:#fff7e0;--bad:#b42318;--focus:#e0a800}
@media (prefers-color-scheme:dark){:root{--bg:#0f1720;--fg:#e8eef5;--card:#17212d;--line:#2a3a4c;--navy:#6fa8dc;--mut:#9fb0c3;--hi:#2a2410;--bad:#ff8a80;--focus:#f0c94a}}
*{box-sizing:border-box}body{margin:0;background:var(--bg);color:var(--fg);font:17px/1.7 system-ui,-apple-system,sans-serif;overflow-wrap:anywhere}
header{background:#214f78;color:#fff;padding:14px 16px}header a{color:#fff;font-weight:700;text-decoration:none}
.wrap{max-width:720px;margin:0 auto;padding:0 16px}main{padding:20px 0 40px}h1{font-size:26px;line-height:1.35;margin:6px 0}h2{font-size:20px;margin:8px 0}h3{font-size:17px;margin:16px 0 4px}
.card{background:var(--card);border:1px solid var(--line);border-radius:12px;padding:16px;margin:16px 0}
fieldset.card{min-width:0}legend{font-weight:800;font-size:18px;padding:0 6px;color:var(--navy)}
label{display:block;font-weight:600;margin:10px 0 4px;font-size:15px}
select,input{font:inherit;width:100%;min-height:44px;padding:8px;border:1px solid var(--line);border-radius:8px;background:var(--card);color:var(--fg)}
.row{display:grid;grid-template-columns:1fr 1fr;gap:0 12px}@media (max-width:480px){.row{grid-template-columns:1fr}}
.big{font-size:34px;font-weight:800;color:var(--navy);margin:4px 0;line-height:1.3}.mut{color:var(--mut);font-size:14px}
.note{background:var(--hi);border:1px solid var(--line);border-radius:8px;padding:8px 12px;font-size:15px}
.out{font-weight:700;margin:12px 0 4px}.hint{margin:8px 0 0}
.err{color:var(--bad);font-weight:600;font-size:15px;margin:6px 0}
.tip{background:var(--hi);border:1px solid var(--line);border-radius:8px;padding:8px 12px;font-size:15px;margin:8px 0}
.btn{display:inline-flex;align-items:center;justify-content:center;min-height:44px;padding:8px 18px;border-radius:10px;border:2px solid var(--navy);background:var(--navy);color:#fff;font:inherit;font-weight:700;cursor:pointer}
.btn.ghost{background:transparent;color:var(--navy)}.btn.small{font-size:15px;padding:6px 14px}.btn:disabled{opacity:.45;cursor:not-allowed}
.btns{display:flex;flex-wrap:wrap;gap:8px;margin:12px 0 4px}
a:focus-visible,button:focus-visible,input:focus-visible,select:focus-visible{outline:3px solid var(--focus);outline-offset:2px}
table.res{width:100%;border-collapse:collapse;font-size:14px;margin-top:8px}table.res th,table.res td{padding:6px 4px;border-bottom:1px solid var(--line);text-align:left;vertical-align:top}
table.res th{color:var(--mut);font-weight:600}table.res .num{text-align:right;font-variant-numeric:tabular-nums;white-space:nowrap}table.res thead th:not(:first-child){text-align:right}
table.res tfoot th,table.res tfoot td{font-weight:800;border-top:2px solid var(--line);color:var(--fg)}
.memos{padding-left:20px;font-size:15px}.memos li{margin:4px 0}
.refs ul{padding-left:20px}.refs h2{font-size:16px;color:var(--fg)}
a{color:var(--navy)}a{min-height:24px}footer{color:var(--mut);font-size:13px;border-top:1px solid var(--line);padding:16px 0 32px}
.pctm{display:none}@media (max-width:480px){table.res .pc{display:none}.pctm{display:block}table.res td:first-child{min-width:5.5em}}
#sum{scroll-margin-top:8px}
.big2{font-size:20px;font-weight:700;color:var(--navy);margin:6px 0}.bill{border-top:1px solid var(--line);padding-top:6px;margin-top:10px}.bill h3{margin:6px 0 0}