@layer theme{:root,:host{--font-sans:ui-sans-serif, system-ui, sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji";--font-mono:ui-monospace, SFMono-Regular, Menlo, Monaco, Consolas, "Liberation Mono", "Courier New", monospace;--spacing:.25rem;--default-font-family:var(--font-sans);--default-mono-font-family:var(--font-mono)}}@layer base{*,:after,:before,::backdrop{box-sizing:border-box;border:0 solid;margin:0;padding:0}::file-selector-button{box-sizing:border-box;border:0 solid;margin:0;padding:0}html,:host{-webkit-text-size-adjust:100%;tab-size:4;line-height:1.5;font-family:var(--default-font-family,ui-sans-serif, system-ui, sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji");font-feature-settings:var(--default-font-feature-settings,normal);font-variation-settings:var(--default-font-variation-settings,normal);-webkit-tap-highlight-color:transparent}hr{height:0;color:inherit;border-top-width:1px}abbr:where([title]){-webkit-text-decoration:underline dotted;text-decoration:underline dotted}h1,h2,h3,h4,h5,h6{font-size:inherit;font-weight:inherit}a{color:inherit;-webkit-text-decoration:inherit;-webkit-text-decoration:inherit;-webkit-text-decoration:inherit;-webkit-text-decoration:inherit;text-decoration:inherit}b,strong{font-weight:bolder}code,kbd,samp,pre{font-family:var(--default-mono-font-family,ui-monospace, SFMono-Regular, Menlo, Monaco, Consolas, "Liberation Mono", "Courier New", monospace);font-feature-settings:var(--default-mono-font-feature-settings,normal);font-variation-settings:var(--default-mono-font-variation-settings,normal);font-size:1em}small{font-size:80%}sub,sup{vertical-align:baseline;font-size:75%;line-height:0;position:relative}sub{bottom:-.25em}sup{top:-.5em}table{text-indent:0;border-color:inherit;border-collapse:collapse}:-moz-focusring{outline:auto}progress{vertical-align:baseline}summary{display:list-item}ol,ul,menu{list-style:none}img,svg,video,canvas,audio,iframe,embed,object{vertical-align:middle;display:block}img,video{max-width:100%;height:auto}button,input,select,optgroup,textarea{font:inherit;font-feature-settings:inherit;font-variation-settings:inherit;letter-spacing:inherit;color:inherit;opacity:1;background-color:#0000;border-radius:0}::file-selector-button{font:inherit;font-feature-settings:inherit;font-variation-settings:inherit;letter-spacing:inherit;color:inherit;opacity:1;background-color:#0000;border-radius:0}:where(select:is([multiple],[size])) optgroup{font-weight:bolder}:where(select:is([multiple],[size])) optgroup option{padding-inline-start:20px}::file-selector-button{margin-inline-end:4px}::placeholder{opacity:1}@supports (not ((-webkit-appearance:-apple-pay-button))) or (contain-intrinsic-size:1px){::placeholder{color:currentColor}@supports (color:color-mix(in lab, red, red)){::placeholder{color:color-mix(in oklab, currentcolor 50%, transparent)}}}textarea{resize:vertical}::-webkit-search-decoration{-webkit-appearance:none}::-webkit-date-and-time-value{min-height:1lh;text-align:inherit}::-webkit-datetime-edit{display:inline-flex}::-webkit-datetime-edit-fields-wrapper{padding:0}::-webkit-datetime-edit{padding-block:0}::-webkit-datetime-edit-year-field{padding-block:0}::-webkit-datetime-edit-month-field{padding-block:0}::-webkit-datetime-edit-day-field{padding-block:0}::-webkit-datetime-edit-hour-field{padding-block:0}::-webkit-datetime-edit-minute-field{padding-block:0}::-webkit-datetime-edit-second-field{padding-block:0}::-webkit-datetime-edit-millisecond-field{padding-block:0}::-webkit-datetime-edit-meridiem-field{padding-block:0}::-webkit-calendar-picker-indicator{line-height:1}:-moz-ui-invalid{box-shadow:none}button,input:where([type=button],[type=reset],[type=submit]){appearance:button}::file-selector-button{appearance:button}::-webkit-inner-spin-button{height:auto}::-webkit-outer-spin-button{height:auto}[hidden]:where(:not([hidden=until-found])){display:none!important}}@layer components;@layer utilities{.relative{position:relative}.start{inset-inline-start:var(--spacing)}.block{display:block}.table{display:table}.rounded{border-radius:.25rem}}:root{--ink:#17322d;--muted:#60736e;--cream:#f6f2e8;--paper:#fffdfa;--line:#dfe7e2;--green:#176b57;--deep:#0f4c3f;--gold:#dba940;--shadow:0 22px 60px #183e3517}*{box-sizing:border-box}html{scroll-behavior:smooth}body{color:var(--ink);background:var(--paper);margin:0;font-family:Hiragino Sans,Yu Gothic,Meiryo,sans-serif;line-height:1.7}a{color:inherit;text-decoration:none}.siteHeader{border-bottom:1px solid #17322d14;justify-content:space-between;align-items:center;max-width:1180px;height:72px;margin:auto;padding:0 28px;display:flex}.brand{letter-spacing:.03em;color:var(--deep);font-family:Yu Mincho,Hiragino Mincho ProN,serif;font-size:20px;font-weight:800}.siteHeader nav,.siteHeader nav a{gap:28px;font-size:13px;font-weight:700;display:flex}.hero{background:radial-gradient(circle at 84% 28%,#eef6e9 0,#0000 31%);grid-template-columns:1.25fr .75fr;align-items:center;gap:72px;max-width:1180px;margin:auto;padding:88px 28px 72px;display:grid}.eyebrow{color:var(--green);letter-spacing:.16em;text-transform:uppercase;font-size:12px;font-weight:800}h1,h2,h3,p{margin-top:0}h1,h2{font-family:Yu Mincho,Hiragino Mincho ProN,serif}h1{letter-spacing:-.025em;margin:12px 0 24px;font-size:clamp(38px,5.2vw,68px);line-height:1.25}.lead{color:var(--muted);max-width:670px;font-size:18px}.trustRow{flex-wrap:wrap;gap:10px;margin:28px 0;display:flex}.trustRow span{background:#eef5f0;border:1px solid #d7e7df;border-radius:999px;padding:7px 11px;font-size:12px}.heroCta,.calculateButton{background:var(--deep);color:#fff;cursor:pointer;border:0;border-radius:8px;justify-content:center;align-items:center;font-weight:800;display:inline-flex;box-shadow:0 12px 28px #0f4c3f38}.heroCta{padding:16px 24px}.heroPanel{background:var(--cream);box-shadow:var(--shadow);border:1px solid #e9e0cc;border-radius:22px;padding:34px;transform:rotate(1deg)}.heroPanel strong{font-family:Yu Mincho,serif;font-size:26px;line-height:1.4}.miniLabel{letter-spacing:.12em;color:var(--muted);font-size:11px}.mockResult{border-left:4px solid var(--gold);background:#fff;margin:26px 0;padding:22px}.mockResult span,.mockResult b{display:block}.mockResult b{color:var(--green);font-size:28px}.notice{background:#fff8e7;border:1px solid #f0dfb0;border-radius:8px;max-width:1124px;margin:0 auto 34px;padding:12px 18px;font-size:13px}.calculatorShell{max-width:1000px;margin:auto;padding:30px 28px 96px}.calcIntro{text-align:center;margin-bottom:30px}.calcIntro h2,.contentSection h2{margin-bottom:12px;font-size:clamp(28px,4vw,44px);line-height:1.35}.calcIntro p:last-child{color:var(--muted)}.modePicker{grid-template-columns:1fr 1fr;gap:12px;margin:0 auto 18px;display:grid}.modePicker button{border:1px solid var(--line);text-align:left;color:var(--ink);cursor:pointer;background:#fff;border-radius:12px;flex-direction:column;align-items:flex-start;gap:2px;padding:17px 20px;display:flex}.modePicker button.active{border-color:var(--green);box-shadow:inset 0 0 0 1px var(--green);background:#edf6f1}.modePicker span{color:var(--muted);font-size:11px}.modePicker i{color:var(--green);background:#e6f2ec;border-radius:999px;margin-bottom:4px;padding:2px 7px;font-size:9px;font-style:normal;font-weight:800}.modePicker button:not(.active) i{color:var(--muted);background:#f1f3f2}.balancePicker{grid-template-columns:1fr 1fr;gap:10px;margin:-4px 0 20px;display:grid}.balancePicker button{border:1px solid var(--line);color:var(--ink);cursor:pointer;background:#fff;border-radius:9px;flex-direction:column;align-items:flex-start;padding:12px 15px;display:flex}.balancePicker button.active{border-color:var(--green);box-shadow:inset 0 0 0 1px var(--green);background:#edf6f1}.balancePicker span{color:var(--muted);font-size:10px}.stepCard{border:1px solid var(--line);background:#fff;border-radius:16px;margin:16px 0;padding:28px;box-shadow:0 10px 30px #1438300a}.stepCard.compact{padding:18px 22px}.filingHint{border-top:1px solid var(--line);color:var(--muted);margin:12px 0 0;padding-top:10px;font-size:11px}.stepTitle{border-bottom:1px solid var(--line);align-items:center;gap:14px;margin-bottom:22px;padding-bottom:18px;display:flex}.stepTitle>span{background:var(--green);color:#fff;border-radius:50%;place-items:center;width:36px;height:36px;font-weight:800;display:grid}.stepTitle h3{margin:0}.stepTitle p{color:var(--muted);margin:0;font-size:12px}.formGrid{gap:18px;display:grid}.formGrid.three{grid-template-columns:repeat(3,1fr)}.field>span{margin-bottom:6px;font-size:13px;font-weight:700;display:block}.field em{color:#a34a30;background:#fff0eb;border-radius:4px;margin-left:7px;padding:2px 5px;font-size:10px;font-style:normal}.field small{color:var(--muted);margin-top:5px;font-size:10px;line-height:1.5;display:block}.optionalFields{border:1px solid var(--line);background:#fbfcfb;border-radius:10px;margin-top:20px}.optionalFields summary{cursor:pointer;padding:13px 16px;font-size:12px;font-weight:700}.optionalFields summary span{float:right;color:var(--muted);font-size:10px}.optionalFields[open] summary{border-bottom:1px solid var(--line)}.optionalFields .formGrid{padding:18px}input,select{width:100%;height:46px;font:inherit;color:var(--ink);background:#fbfcfb;border:1px solid #cdd8d3;border-radius:7px;padding:0 12px}input:focus,select:focus{border-color:var(--green);outline:3px solid #176b5721}.policyBadge{border-left:3px solid var(--gold);background:var(--cream);align-self:end;height:46px;padding:5px 12px}.policyBadge span,.policyBadge b{display:block}.policyBadge span{color:var(--muted);font-size:9px}.policyBadge b{font-size:12px}.documentCard{background:linear-gradient(145deg,#fff,#f3f8f5);border-color:#b7d3c6}.documentCard .formGrid{grid-template-columns:1fr 1fr}.documentUseCase{background:#e7f2ec;border-radius:9px;align-items:center;gap:10px;margin:-8px 0 20px;padding:12px 15px;font-size:11px;display:flex}.documentUseCase b{white-space:nowrap;color:var(--green)}.balanceEstimateNote{color:#6f6140;background:#fff8e7;border-radius:7px;grid-column:1/-1;margin:0;padding:11px 14px;font-size:11px}.calculationNote{background:#f6f8f7;border-left:3px solid #9eb9ae;margin:18px 4px;padding:14px 18px;font-size:12px}.calculationNote p{color:var(--muted);margin:3px 0 0}.calculateButton{gap:36px;min-width:300px;margin:28px auto 0;padding:17px 32px;font-size:16px}.error{color:#a33;background:#fff0ee;border-radius:8px;max-width:700px;margin:20px auto 0;padding:12px 16px}.resultCard{text-align:center;background:linear-gradient(145deg,#f0f7f2,#fff);border:2px solid #a9cbbb;border-radius:18px;margin-top:30px;padding:34px}.resultCard>p{font-weight:700}.resultCard>strong{color:var(--green);font-family:Yu Mincho,serif;font-size:52px}.resultCard small{font-size:18px}.resultAdvice{color:var(--muted);font-size:13px}.resultRange{border-top:1px solid var(--line);border-bottom:1px solid var(--line);grid-template-columns:1fr auto 1fr auto;align-items:center;gap:12px;max-width:600px;margin:20px auto;padding:14px;font-size:12px;display:grid}.resultRange span{color:var(--muted)}.resultRange b{font-size:15px}.resultDetails{text-align:left;border:1px solid var(--line);background:#fff;border-radius:9px;max-width:700px;margin:20px auto;padding:12px 16px}.resultDetails summary{cursor:pointer;font-weight:700}.resultDetails dl{margin:12px 0 0}.resultDetails dl div{border-top:1px solid var(--line);justify-content:space-between;padding:8px 0;font-size:12px;display:flex}.resultDetails dt{color:var(--muted)}.sharePanel{border:1px solid var(--line);text-align:left;background:#fff;border-radius:12px;max-width:700px;margin:24px auto 8px;padding:18px}.shareHeading{justify-content:space-between;align-items:baseline;gap:14px;margin-bottom:12px;display:flex}.shareHeading span{color:var(--muted);font-size:10px}.shareButtons{flex-wrap:wrap;gap:8px;display:flex}.shareButtons a,.shareButtons button{border:1px solid var(--line);min-width:76px;height:38px;font:inherit;cursor:pointer;color:var(--ink);background:#fff;border-radius:7px;justify-content:center;align-items:center;padding:0 13px;font-size:11px;font-weight:800;display:inline-flex}.shareButtons .shareLine{color:#fff;background:#06c755;border-color:#06c755}.shareButtons .shareX{color:#fff;background:#111;border-color:#111}.shareButtons .shareInstagram{color:#b52d70;border-color:#d9468a}.shareStatus{color:var(--green);margin:10px 0 0;font-size:10px}.siteShareSection{max-width:1124px;margin:auto;padding:0 28px 72px}.siteShareSection .sharePanel{max-width:none}.monetizationSlot{text-align:left;background:#fff;border:1px solid #d9dedb;border-radius:10px;grid-template-columns:auto 1fr auto;align-items:center;gap:13px;max-width:700px;margin:20px auto;padding:15px;display:grid}.promotionLabel{color:var(--muted);border:1px solid #aeb9b4;border-radius:3px;align-self:start;padding:1px 5px;font-size:9px}.monetizationSlot p{color:var(--muted);margin:2px 0 0;font-size:11px}.monetizationSlot>a{color:var(--green);font-size:11px;font-weight:800}.displayAd{min-height:100px;display:block}.officialSources{text-align:left;flex-direction:column;gap:5px;max-width:700px;margin:18px auto;font-size:11px;display:flex}.officialSources a{color:var(--green);text-underline-offset:2px;text-decoration:underline}.contentSection{max-width:1124px;margin:auto;padding:88px 28px}.featureGrid{grid-template-columns:repeat(3,1fr);gap:22px;margin:36px 0;display:grid}.featureGrid article{border-top:2px solid var(--deep);padding:24px 4px}.featureGrid article>span{color:var(--gold);font-size:12px;font-weight:800}.featureGrid h3{margin:14px 0 8px}.featureGrid p{color:var(--muted);font-size:14px}.textLink{color:var(--green);font-weight:800}.faqSection{background:var(--cream);max-width:none;padding-left:max(28px,50vw - 534px);padding-right:max(28px,50vw - 534px)}.faqList details{border-bottom:1px solid #d8d2c4;padding:20px 0}.faqList summary{cursor:pointer;font-weight:800}.faqList p{color:var(--muted);margin:0;padding:14px 28px 0}footer{border-top:1px solid var(--line);max-width:1124px;color:var(--muted);grid-template-columns:1fr auto;gap:20px;margin:auto;padding:48px 28px;font-size:12px;display:grid}footer nav{gap:20px;display:flex}footer small{grid-column:1/-1}.sectionLead,.articleLead{max-width:720px;color:var(--muted)}.homeArticles{padding-top:72px}.homeArticleGrid{grid-template-columns:repeat(3,1fr);gap:14px;margin:30px 0;display:grid}.homeArticleGrid a{border:1px solid var(--line);background:#fff;border-radius:12px;flex-direction:column;min-height:180px;padding:22px;transition:all .2s;display:flex}.homeArticleGrid a:hover{box-shadow:var(--shadow);border-color:#b8cec4;transform:translateY(-3px)}.homeArticleGrid span,.articleGrid article>span,.articleCategory,.relatedArticles span{color:var(--green);letter-spacing:.06em;font-size:10px;font-weight:800}.homeArticleGrid b{margin:10px 0 auto;font-family:Yu Mincho,serif;font-size:18px;line-height:1.5}.homeArticleGrid small{color:var(--muted)}.articleIndex{max-width:1124px;margin:auto;padding:74px 28px 100px}.articleIndex>h1{font-size:clamp(38px,5vw,62px)}.articleGrid{grid-template-columns:repeat(2,1fr);gap:18px;margin-top:44px;display:grid}.articleGrid article{border:1px solid var(--line);background:#fff;border-radius:14px;padding:26px}.articleGrid h2{margin:10px 0;font-size:23px;line-height:1.45}.articleGrid article>p{color:var(--muted);font-size:13px}.articleGrid article>div{border-top:1px solid var(--line);color:var(--muted);justify-content:space-between;padding-top:12px;font-size:10px;display:flex}.articleLayout{grid-template-columns:minmax(0,760px) 280px;align-items:start;gap:64px;max-width:1124px;margin:auto;padding:44px 28px 100px;display:grid}.breadcrumbs{color:var(--muted);flex-wrap:wrap;gap:8px;margin-bottom:28px;font-size:10px;display:flex}.articleBody>h1{margin:10px 0 18px;font-size:clamp(34px,4.5vw,52px);line-height:1.35}.articleMeta{color:var(--muted);flex-wrap:wrap;gap:12px;font-size:10px;display:flex}.articleIntro{color:var(--muted);border-bottom:1px solid var(--line);padding:24px 0 30px;font-size:17px}.quickAnswer{border-left:4px solid var(--gold);background:#fff8e7;margin:34px 0;padding:22px 24px}.quickAnswer b{color:#775c20}.quickAnswer p{margin:5px 0 0}.articleBody>section:not(.quickAnswer):not(.sourceBox){margin:48px 0}.articleBody>section h2{border-bottom:2px solid var(--deep);padding-bottom:10px;font-size:28px}.articleBody>section p,.articleBody>section li{color:#405a54;font-size:15px}.articleBody>section li{margin:8px 0}.articleCta{background:var(--cream);border-radius:16px;margin:56px 0;padding:30px}.articleCta h2{margin:5px 0;font-size:28px}.articleCta a{background:var(--deep);color:#fff;border-radius:7px;padding:12px 18px;font-weight:800;display:inline-block}.sourceBox{border:1px solid var(--line);background:#f7f9f8;border-radius:12px;margin-top:48px;padding:24px}.sourceBox h2{border:0!important;font-size:20px!important}.sourceBox p,.sourceBox li{font-size:11px!important}.sourceBox a{color:var(--green);text-decoration:underline}.relatedArticles{border-top:3px solid var(--deep);padding-top:18px;position:sticky;top:24px}.relatedArticles h2{font-size:18px}.relatedArticles a{border-bottom:1px solid var(--line);flex-direction:column;gap:6px;padding:16px 0;display:flex}.relatedArticles b{font-size:13px;line-height:1.55}@media (max-width:760px){.siteHeader nav{display:none}.hero{grid-template-columns:1fr;gap:32px;padding-top:58px}.heroPanel{transform:none}.formGrid.three,.featureGrid,.documentCard .formGrid,.modePicker,.balancePicker{grid-template-columns:1fr}.stepCard{padding:20px}.contentSection{padding-top:64px;padding-bottom:64px}footer{grid-template-columns:1fr}footer nav{flex-wrap:wrap}.resultCard>strong{font-size:40px}.resultRange{grid-template-columns:1fr auto}.shareHeading{display:block}.shareHeading span{margin-top:2px;display:block}.shareButtons>*{flex:1}.monetizationSlot{grid-template-columns:auto 1fr}.monetizationSlot>a{grid-column:2}.siteShareSection{padding-bottom:52px}.homeArticleGrid,.articleGrid{grid-template-columns:1fr}.articleLayout{grid-template-columns:1fr;padding-top:28px}.relatedArticles{position:static}.articleIndex{padding-top:48px}.articleGrid h2{font-size:21px}.articleBody>h1{font-size:34px}}