/* 税理士のための無料計算ツール（shiwake.isz.ai/tools/）— ランディングと同じ色・書体 */
:root {
  --paper: #F5F3ED;
  --paper-deep: #ECE9E1;
  --panel: #FFFFFF;
  --ink: #151A28;
  --ink-soft: #454B5C;
  --ink-faint: #7A7F8C;
  --line: rgba(21,26,40,0.12);
  --line-strong: rgba(21,26,40,0.26);
  --ai: #1F3A5F;
  --ai-soft: rgba(31,58,95,0.07);
  --shu: #B4392F;
  --kin: #8A6F3C;
  --win: #2E6E52;
  --warn-soft: #FFF6D6;
  --font-jp: "Hiragino Mincho ProN", "Yu Mincho", "Noto Serif JP", serif;
  --font-sans: "Hiragino Kaku Gothic ProN", "Yu Gothic", "Noto Sans JP", sans-serif;
  --font-mono: "SF Mono", "Cascadia Code", "Roboto Mono", "Menlo", monospace;
}
* { box-sizing: border-box; }
html { -webkit-text-size-adjust: 100%; }
body { margin: 0; background: var(--paper); color: var(--ink); font-family: var(--font-sans); line-height: 1.8; -webkit-font-smoothing: antialiased; }
a { color: var(--ai); }
img { max-width: 100%; }

.top { position: sticky; top: 0; z-index: 10; background: color-mix(in srgb, var(--paper) 90%, transparent); backdrop-filter: blur(12px); border-bottom: 1px solid var(--line); }
.top-in { max-width: 1080px; margin: 0 auto; padding: 0 16px; height: 54px; display: flex; align-items: center; justify-content: space-between; gap: 12px; }
.brand { display: flex; align-items: baseline; gap: 10px; text-decoration: none; color: var(--ink); min-width: 0; }
.brand b { font-family: var(--font-jp); font-size: 1.05rem; letter-spacing: .04em; white-space: nowrap; }
.brand b i { font-style: normal; color: var(--ai); }
.brand span { font-family: var(--font-mono); font-size: .62rem; letter-spacing: .14em; color: var(--ink-faint); white-space: nowrap; overflow: hidden; text-overflow: ellipsis; }
.top-cta { flex: none; font-size: .8rem; font-weight: 700; text-decoration: none; color: #fff; background: var(--ai); padding: 7px 14px; border-radius: 3px; white-space: nowrap; }

.wrap { max-width: 1080px; margin: 0 auto; padding: 0 16px; }
.crumb { font-size: .78rem; color: var(--ink-faint); margin: 18px 0 6px; }
.crumb a { color: var(--ink-faint); }
h1 { font-family: var(--font-jp); font-size: clamp(1.45rem, 4.2vw, 2.1rem); line-height: 1.45; margin: 4px 0 10px; letter-spacing: .02em; }
h2 { font-family: var(--font-jp); font-size: 1.28rem; margin: 38px 0 12px; padding-bottom: 6px; border-bottom: 1px solid var(--line-strong); }
h3 { font-size: 1.02rem; margin: 22px 0 8px; }
.updated { font-size: .78rem; color: var(--ink-faint); }
.lead { background: var(--panel); border: 1px solid var(--line); border-left: 3px solid var(--ai); padding: 12px 16px; margin: 14px 0 22px; }
.lead ul { margin: 0; padding-left: 1.2em; }

.layout { display: grid; grid-template-columns: minmax(0, 1fr); gap: 22px; }
@media (min-width: 900px) { .layout { grid-template-columns: minmax(0, 1fr) 300px; } }

.calc { background: var(--panel); border: 1px solid var(--line-strong); border-radius: 4px; padding: 18px 16px; }
.calc h2 { margin-top: 0; border: 0; padding: 0; font-size: 1.1rem; }
.field { display: grid; gap: 4px; margin-bottom: 14px; }
.field > label, .field > .lbl { font-size: .86rem; font-weight: 700; }
.field small { color: var(--ink-faint); font-size: .76rem; line-height: 1.5; }
.row2 { display: grid; grid-template-columns: 1fr; gap: 0 16px; }
@media (min-width: 560px) { .row2 { grid-template-columns: 1fr 1fr; } }
input[type=text], input[type=date], input[type=number], select, textarea {
  width: 100%; font: inherit; font-size: 16px; padding: 9px 10px; border: 1px solid var(--line-strong); border-radius: 3px; background: #fff; color: var(--ink);
}
input:focus, select:focus { outline: 2px solid var(--ai); outline-offset: 1px; }
input::placeholder, textarea::placeholder { color: #B9BDC7; opacity: 1; }
.yen { position: relative; }
.yen input { padding-right: 34px; text-align: right; font-family: var(--font-mono); }
.yen::after { content: "円"; position: absolute; right: 10px; top: 50%; transform: translateY(-50%); color: var(--ink-faint); font-size: .86rem; }
.radios { display: flex; flex-wrap: wrap; gap: 6px 14px; font-size: .9rem; }
.radios label { display: inline-flex; align-items: center; gap: 5px; }
button.go { width: 100%; font: inherit; font-weight: 700; font-size: 1rem; color: #fff; background: var(--ai); border: 0; border-radius: 3px; padding: 12px; cursor: pointer; }
button.go:hover { filter: brightness(1.12); }

.result { margin-top: 18px; display: none; }
.result.on { display: block; }
.big { background: var(--ai-soft); border: 1px solid var(--line); border-radius: 4px; padding: 14px 16px; margin-bottom: 12px; }
.big .k { font-size: .84rem; color: var(--ink-soft); }
.big .v { font-family: var(--font-mono); font-size: clamp(1.6rem, 6vw, 2.2rem); font-weight: 700; color: var(--ai); line-height: 1.3; }
.big .v small { font-size: .9rem; font-family: var(--font-sans); margin-left: 4px; color: var(--ink-soft); }
table { width: 100%; border-collapse: collapse; font-size: .9rem; margin: 8px 0 14px; }
th, td { border-bottom: 1px solid var(--line); padding: 7px 8px; text-align: left; vertical-align: top; }
th { background: var(--paper-deep); font-weight: 700; font-size: .82rem; }
td.n, th.n { text-align: right; font-family: var(--font-mono); white-space: nowrap; }
tr.total td { font-weight: 700; border-top: 1px solid var(--line-strong); }
.tbl { overflow-x: auto; -webkit-overflow-scrolling: touch; }
.note { font-size: .8rem; color: var(--ink-soft); background: var(--warn-soft); padding: 8px 12px; border-radius: 3px; margin: 8px 0; }
.ok { color: var(--win); font-weight: 700; }
.ng { color: var(--shu); font-weight: 700; }
.err { color: var(--shu); font-size: .86rem; margin-top: 8px; }

.side { display: grid; gap: 16px; align-content: start; }
.card { background: var(--panel); border: 1px solid var(--line); border-radius: 4px; padding: 14px 16px; font-size: .88rem; }
.card h3 { margin: 0 0 8px; font-size: .95rem; }
.card ul { margin: 0; padding-left: 1.1em; }
.promo { background: var(--ink); color: #fff; border-radius: 4px; padding: 18px 16px; }
.promo h3 { font-family: var(--font-jp); margin: 0 0 8px; font-size: 1.05rem; color: #fff; }
.promo p { margin: 0 0 12px; font-size: .86rem; color: rgba(255,255,255,.82); line-height: 1.7; }
.promo a.btn { display: block; text-align: center; background: #C9A227; color: var(--ink); font-weight: 700; text-decoration: none; padding: 10px; border-radius: 3px; }
.promo a.sub { display: block; text-align: center; color: rgba(255,255,255,.75); font-size: .8rem; margin-top: 8px; }

.content { font-size: .95rem; }
.content p { margin: 8px 0; }
.content code, .formula { font-family: var(--font-mono); font-size: .88em; background: var(--paper-deep); padding: 1px 5px; border-radius: 2px; }
.formula { display: block; padding: 10px 12px; margin: 10px 0; white-space: pre-wrap; line-height: 1.7; }
.faq details { background: var(--panel); border: 1px solid var(--line); border-radius: 3px; padding: 10px 14px; margin: 8px 0; }
.faq summary { font-weight: 700; cursor: pointer; }
.faq details p { margin: 8px 0 0; }
.src li, .hist li { font-size: .85rem; }
.disclaimer { font-size: .78rem; color: var(--ink-faint); margin: 30px 0 10px; }

.cta { margin: 40px 0 10px; background: var(--panel); border: 1px solid var(--line-strong); border-radius: 4px; padding: 22px 18px; display: grid; gap: 12px; }
@media (min-width: 760px) { .cta { grid-template-columns: 1fr auto; align-items: center; } }
.cta h2 { margin: 0; border: 0; padding: 0; font-size: 1.2rem; }
.cta p { margin: 4px 0 0; font-size: .9rem; color: var(--ink-soft); }
.cta a.btn { display: inline-block; background: var(--ai); color: #fff; font-weight: 700; text-decoration: none; padding: 12px 22px; border-radius: 3px; text-align: center; white-space: nowrap; }

.grid { display: grid; grid-template-columns: repeat(auto-fill, minmax(250px, 1fr)); gap: 12px; margin: 12px 0 24px; }
.tool { display: block; background: var(--panel); border: 1px solid var(--line); border-radius: 4px; padding: 14px 16px; text-decoration: none; color: var(--ink); }
.tool:hover { border-color: var(--ai); }
.tool b { display: block; font-size: .98rem; margin-bottom: 4px; color: var(--ai); }
.tool span { font-size: .82rem; color: var(--ink-soft); line-height: 1.6; display: block; }
.tool em { font-style: normal; font-size: .7rem; font-weight: 700; color: var(--kin); letter-spacing: .06em; }

footer { border-top: 1px solid var(--line); margin-top: 40px; padding: 22px 16px 34px; font-size: .78rem; color: var(--ink-faint); text-align: center; line-height: 1.9; }
footer a { color: var(--ink-faint); }

.drop { border: 2px dashed var(--line-strong); border-radius: 4px; padding: 26px 14px; text-align: center; background: var(--paper); cursor: pointer; }
.drop.over { border-color: var(--ai); background: var(--ai-soft); }
.thumbs { display: grid; gap: 10px; margin-top: 12px; }
.thumb { display: grid; grid-template-columns: 72px 1fr; gap: 12px; align-items: start; background: var(--paper); border: 1px solid var(--line); border-radius: 3px; padding: 8px; font-size: .84rem; }
.thumb img { width: 72px; height: 72px; object-fit: cover; border-radius: 2px; }
.thumb ul { margin: 4px 0 0; padding-left: 1.1em; }

/* ヘッダーのナビ（無料ツール・解説） */
.top-nav { display: flex; gap: 14px; margin-left: auto; font-size: .82rem; }
.top-nav a { color: var(--ink-soft); text-decoration: none; white-space: nowrap; }
.top-nav a[aria-current] { color: var(--ai); font-weight: 700; }
@media (max-width: 520px) { .top-nav { display: none; } }

/* 解説記事 */
.lead > b { display: block; font-size: .84rem; margin-bottom: 4px; }
.toc { background: var(--panel); border: 1px solid var(--line); border-radius: 4px; padding: 12px 16px; margin: 0 0 8px; font-size: .88rem; }
.toc b { font-size: .84rem; }
.toc ol { margin: 6px 0 0; padding-left: 1.4em; }
.toc li { margin: 2px 0; }
.guide h2 { scroll-margin-top: 70px; }
.guide h3 { scroll-margin-top: 70px; }
.guide ul, .guide ol { padding-left: 1.3em; }
.guide li { margin: 3px 0; }
.guide .grid { grid-template-columns: repeat(auto-fill, minmax(220px, 1fr)); }
.pnote { background: var(--ai-soft); border: 1px solid var(--line); border-radius: 4px; padding: 4px 16px 12px; margin-top: 30px; }
.pnote h2 { margin-top: 14px; border: 0; padding: 0; font-size: 1.12rem; }
.ex { background: var(--panel); border: 1px solid var(--line); border-radius: 4px; padding: 10px 14px; margin: 10px 0; }
.ex > b:first-child { display: block; font-size: .84rem; color: var(--kin); margin-bottom: 2px; }
/* 解説の表: スマホでは表の中だけ横にスクロール（列を1文字ずつに潰さない） */
.guide .tbl table { min-width: 560px; }
.guide .tbl th, .guide .tbl td { word-break: auto-phrase; }
.guide .tbl th:first-child, .guide .tbl td:first-child { white-space: nowrap; }