:root{--ink:#263746;--muted:#596b7a;--green:#337ab7;--line:#d8e5f0;--paper:#fff;--bg:#f5f9fd}*{box-sizing:border-box}body{margin:0;background:var(--bg);color:var(--ink);font-family:-apple-system,BlinkMacSystemFont,"Hiragino Kaku Gothic ProN","Yu Gothic",Meiryo,sans-serif;font-size:15px;line-height:1.8}header{max-width:1160px;margin:auto;padding:25px 32px;display:flex;justify-content:space-between;gap:20px;align-items:center;border-bottom:1px solid var(--line)}a{color:var(--green)}.brand{text-decoration:none;font-weight:750;letter-spacing:.06em}.brand span{display:block;font-size:9px;letter-spacing:.22em;color:var(--muted)}.private{font-size:12px;color:var(--muted)}main{max-width:1100px;margin:auto;padding:38px 30px 60px}.intro{margin-bottom:32px}.eyebrow{font-size:11px;letter-spacing:.16em;color:var(--green);font-weight:700}.intro h1{font-family:"Yu Mincho","Hiragino Mincho ProN",serif;font-size:38px;line-height:1.45;letter-spacing:.08em;margin:12px 0 16px}.intro>p:last-child{color:var(--muted)}.layout{display:grid;grid-template-columns:1.35fr 1fr;gap:24px;align-items:start}.panel{background:var(--paper);border:1px solid var(--line);border-radius:16px;padding:28px}h2{font-size:18px;margin:0 0 24px}h3{font-size:18px}.step{font-size:12px;color:var(--green);margin-right:10px}.mode{border:0;padding:0;margin:0 0 22px}legend{font-size:13px;font-weight:700;padding:0 0 8px}.switch{display:flex;background:#edf6ff;border-radius:9px;padding:4px}.switch label{flex:1;position:relative;cursor:pointer;text-align:center}.switch input{position:absolute;opacity:0;width:1px;height:1px}.switch span{display:block;padding:9px;border-radius:6px;font-weight:650}.switch input:checked+span{background:var(--green);color:white}.switch input:focus-visible+span{outline:3px solid #bc8c38;outline-offset:3px}.hint{font-size:12px;color:var(--muted);line-height:1.8}.people{display:grid;grid-template-columns:1fr 1fr;gap:20px}.person{border:0;padding:0;min-width:0;margin:0}.person legend{font-size:17px;width:100%;border-bottom:1px solid var(--line);margin-bottom:14px}.field{display:block;font-size:12px;margin-bottom:14px;font-weight:600}.field select,.field input{display:block;width:100%;font:inherit;font-size:16px;color:var(--ink);border:1px solid #b8cddd;background:white;border-radius:6px;padding:10px 12px;margin-top:5px;min-height:46px}input:focus,select:focus,button:focus-visible,summary:focus-visible,a:focus-visible{outline:3px solid #bc8c38;outline-offset:3px}.input-unit{position:relative;display:block}.input-unit input{padding-right:48px}.unit{position:absolute;right:12px;top:12px;font-size:12px;font-weight:400;color:var(--muted)}.children-label{font-size:12px;font-weight:700;margin:20px 0 6px}.actions{display:flex;gap:14px;align-items:center;margin-top:24px}button{font:inherit;cursor:pointer;border:0;min-height:48px}.primary{background:var(--green);color:white;border-radius:8px;padding:12px 20px;flex:1;font-weight:700}.primary span{margin-left:14px}.primary:hover{background:#296292}.reset{background:none;color:var(--muted);font-size:12px}.result{border-top:4px solid var(--green);min-height:352px}.result h2{font-size:14px;color:var(--muted);margin-bottom:26px}.result .eyebrow{font-size:10px}.empty-icon{border:1px solid #addaf4;border-radius:50%;width:54px;height:54px;display:grid;place-items:center;font-size:26px;color:var(--green);margin:28px 0 18px}#result-body>p{color:var(--muted);font-size:13px}.direction{font-size:23px;font-weight:700;margin:16px 0}.amount{font-size:42px;font-weight:750;line-height:1.4;letter-spacing:-.04em;overflow-wrap:anywhere}.amount small{font-size:14px;font-weight:400;letter-spacing:0}.annual{font-size:12px;color:var(--muted)}.tag{font-size:11px;background:#edf6ff;padding:4px 10px;border-radius:20px;display:inline-block}.small-note{display:flex;gap:10px;color:var(--muted);font-size:12px;padding:12px 10px}.small-note p{margin:0}.explanation{margin-top:30px}.explanation h2{margin-bottom:10px}details{border-top:1px solid var(--line);padding:14px 0}summary{cursor:pointer;font-weight:650;font-size:13px}details p,details li{font-size:12px;overflow-wrap:anywhere}.result details{margin-top:24px}.result details h3{font-size:13px;margin-top:22px}.equation{padding:10px;background:#edf6ff;border-radius:6px}.error{color:#8d302a;background:#fff1ed;padding:14px;border-radius:7px;font-size:13px}.error[hidden]{display:none}.table-wrap{overflow-x:auto}table{border-collapse:collapse;width:100%;font-size:12px;margin:12px 0}th,td{text-align:left;border-bottom:1px solid var(--line);padding:7px}footer{max-width:1040px;margin:auto;border-top:1px solid var(--line);padding:24px 0;color:var(--muted);font-size:11px;display:flex;justify-content:space-between}.mobile{display:none}@media(max-width:760px){header{padding:18px 20px}.private{max-width:110px;font-size:10px}main{padding:26px 18px 40px}.intro h1{font-size:29px}.layout{grid-template-columns:1fr}.panel{padding:22px 18px}.people{gap:14px}.amount{font-size:40px}.result{min-height:260px}.intro{margin-bottom:24px}.mobile{display:block}footer{margin:0 18px;gap:10px}.actions{gap:10px}.primary{padding:12px;font-size:14px}}@media print{header,.inputs,.small-note,footer{display:none}.layout{display:block}.panel{border:0}.result{border-top:0}.explanation{display:none}body{background:white}.intro h1{font-size:24px}}

/* 事務所サイトの青・水色に合わせたブランド表示 */
header{background:#fff;max-width:none;padding:22px max(24px,calc((100vw - 1040px)/2));border-bottom:3px solid #337ab7}
.brand{display:block;flex:0 1 auto;min-width:0;line-height:0}
.brand img{display:block;width:auto;height:60px;max-width:100%;object-fit:contain}
.private{flex-shrink:0}
footer{max-width:none;margin:0;background:#edf6ff;border-top:1px solid #addaf4;padding:25px 20px;display:block;text-align:center}
footer p{margin:0}.footer-tool{margin-bottom:8px;font-size:12px}.copyright{font-size:12px}.copyright a{color:inherit;text-decoration:none}.copyright a:hover{text-decoration:underline}
@media(max-width:760px){header{padding:18px;flex-wrap:wrap;gap:10px}.brand{flex:0 1 auto;max-width:100%}.private{max-width:none;width:100%;font-size:11px}.intro h1{color:#296292}footer{margin:0;padding:24px 18px}.copyright{font-size:11px}}
@media print{header,footer{display:none}}

/* ホームページと同じロゴ高さ：通常60px、992px以下50px */
@media(max-width:992px){.brand img{height:50px}}
.income-type{border:0;padding:0;margin:0 0 14px;min-width:0}
.income-type legend{font-size:12px;border:0;margin:0;padding:0 0 5px}
.income-type label{display:flex;align-items:center;gap:7px;min-height:36px;font-size:14px;cursor:pointer}
.income-type input{margin:0;width:18px;height:18px;accent-color:var(--green);flex-shrink:0}

.intro .privacy-note{font-size:12px;color:var(--muted);margin-top:8px}