:root{--ink:#172026;--mut:#5d6a73;--line:#dfe4e8;--bg:#f6f7f9;--acc:#1d4ed8;--acc2:#eaf0ff;--red:#b42318;--redbg:#fff1f0;--warn:#8a4b00;--warnbg:#fff6e6;--ok:#0f7b3f;--okbg:#ecf8f1}
*{box-sizing:border-box}body{margin:0;font:16px/1.55 system-ui,-apple-system,"Segoe UI",Roboto,"Noto Sans JP",sans-serif;color:var(--ink);background:#fff}
.wrap{max-width:1000px;margin:0 auto;padding:0 18px}.row{display:flex;gap:10px;align-items:center;flex-wrap:wrap}
.top{border-bottom:1px solid var(--line);padding:10px 0}.top .row{justify-content:space-between;padding-right:330px}.brand{font-weight:800;color:var(--ink);text-decoration:none}
.langsel select{padding:4px 6px}.sr{position:absolute;left:-9999px}
.hero{background:linear-gradient(180deg,#eef3ff,#fff);padding:24px 0 18px}.kicker{color:var(--red);font-weight:700;margin:0 0 6px}
h1{font-size:30px;line-height:1.2;margin:0 0 12px}.points{margin:0 0 14px;padding-left:20px}.points li{margin:7px 0}
.count{display:inline-flex;gap:10px;align-items:baseline;background:var(--redbg);border:1px solid #f5c2bd;border-radius:10px;padding:8px 14px;margin:0 0 12px}
.count b{font-size:28px;color:var(--red)}.count span{color:var(--ink)}
.cta{display:flex;gap:10px;flex-wrap:wrap}.priceline{color:var(--mut);margin:10px 0 0;font-size:15px}
.btn{display:inline-block;border:1px solid var(--acc);color:var(--acc);background:#fff;border-radius:8px;padding:9px 14px;font:inherit;font-weight:600;cursor:pointer;text-decoration:none}
.btn.primary{background:var(--acc);color:#fff}.btn.buy{background:#b5541c;border-color:#b5541c;color:#fff}.btn.ghost{border-color:var(--line);color:var(--ink)}.btn.small{padding:5px 10px;font-size:14px}
.step{padding:22px 18px;border-top:1px solid var(--line)}h2{font-size:22px;margin:0 0 6px;display:flex;gap:10px;align-items:center}
.n{display:inline-grid;place-items:center;width:28px;height:28px;border-radius:50%;background:var(--acc);color:#fff;font-size:15px;flex:none}
.sub{color:var(--mut);margin:0 0 12px}.note{color:var(--mut);font-size:13px}
.grid{display:grid;grid-template-columns:1fr 1fr;gap:10px 16px}.grid label{display:flex;flex-direction:column;gap:4px;font-size:14px}.span2{grid-column:1/-1}
.grid label.chk{flex-direction:row;align-items:flex-start;gap:8px}.chk input{margin-top:4px}
input,select{font:inherit;padding:7px 9px;border:1px solid #c6ced5;border-radius:6px;background:#fff;min-width:0;color:inherit}
.entry{display:grid;grid-template-columns:140px 110px 1fr 1fr 110px 120px 90px auto;gap:6px;margin-bottom:6px;align-items:end}
.entry label{display:flex;flex-direction:column;font-size:12px;color:var(--mut);gap:2px;min-width:0}.entry input,.entry select{width:100%;min-width:0}.entry .expx{display:none}.entry.isexp .incx{display:none}.entry.isexp .expx{display:flex}
.tools{margin:8px 0}.filebtn{position:relative;overflow:hidden}.filebtn input{position:absolute;inset:0;opacity:0;cursor:pointer}
.mapper{border:1px solid var(--line);border-radius:8px;padding:10px 12px;margin:8px 0;background:var(--bg)}.mapper label{margin-right:10px;font-size:14px;display:inline-flex;gap:4px;align-items:center}
table{border-collapse:collapse;width:100%;margin:8px 0 14px;font-size:14px}th,td{border-bottom:1px solid var(--line);padding:6px 8px;text-align:left;vertical-align:top}td.r,th.r{text-align:right;font-variant-numeric:tabular-nums;white-space:nowrap}
th{background:var(--bg);font-weight:600}tr.tot td{font-weight:700;border-top:2px solid var(--ink)}tr.flag td{background:var(--warnbg)}
.log{max-height:420px;overflow:auto}.x{border:0;background:none;color:var(--red);cursor:pointer;font-size:16px}.ed{border:0;background:none;color:var(--acc);cursor:pointer}
.cards{display:grid;grid-template-columns:1fr 1fr;gap:14px}.card{border:1px solid var(--line);border-radius:12px;padding:14px 16px;background:#fff;min-width:0}
.card h3{margin:0 0 4px;font-size:18px}.res{border-radius:10px;padding:10px 12px;margin:6px 0 8px;background:var(--acc2)}.res .amt{font-size:30px;font-weight:800;color:var(--acc)}.res.zero .amt{color:var(--ok)}.res.neg .amt{color:var(--ok)}
.same{background:var(--okbg);border:1px solid #b9e3c9;border-radius:10px;padding:10px 12px;margin:12px 0}
.chk-list{list-style:none;padding:0;margin:0}.chk-list li{border-left:4px solid var(--acc);background:var(--bg);padding:8px 12px;margin:6px 0;border-radius:0 8px 8px 0}
.chk-list li.warn{border-color:#d97706;background:var(--warnbg)}.chk-list li.okk{border-color:var(--ok);background:var(--okbg)}
.late{background:var(--redbg);border:1px solid #f5c2bd;border-radius:10px;padding:12px 14px;margin:10px 0}.late .amt{font-size:26px;font-weight:800;color:var(--red)}
.lock{background:var(--bg);border:1px dashed #b9c3cc;border-radius:8px;padding:10px 12px;margin:8px 0}.lock a{font-weight:700}
.plans{display:grid;grid-template-columns:repeat(3,1fr);gap:12px}.plan{border:1px solid var(--line);border-radius:12px;padding:14px 16px;display:flex;flex-direction:column;gap:6px}
.plan.best{border:2px solid var(--acc)}.plan .p{font-size:26px;font-weight:800}.plan ul{padding-left:18px;margin:4px 0 8px;font-size:14px}.plan .btn{margin-top:auto;text-align:center}
.keybox{margin-top:14px}.faq details{margin:8px 0;border-top:1px solid var(--line);padding-top:8px}.faq summary{cursor:pointer;font-weight:600}.foot{color:var(--mut);font-size:13px;padding:20px 18px 40px}
.pro-badge{display:inline-block;background:var(--acc);color:#fff;font-size:12px;border-radius:10px;padding:1px 8px;margin-left:6px;vertical-align:middle}
.months td.r b{color:var(--acc)}.cal li{margin:6px 0}.src{color:var(--mut);font-size:13px}.src a{color:inherit}
body:not(.pro) .pro-only{display:none}body.pro .free-only{display:none}
@media (max-width:820px){table{display:block;overflow-x:auto;max-width:100%}td,th{white-space:nowrap}.grid,.cards,.plans{grid-template-columns:1fr}.entry{grid-template-columns:1fr 1fr}h1{font-size:24px}.top .row{padding-right:0}}
@media print{.top,.hero,.cta,.tools,.entry,#plans,.faq,.foot,.mapper,.yj-lang,.yj-more,.yj-hero,.noprint,.x,.ed{display:none!important}.step{border:0;padding:8px 0}body{font-size:12px}.cards{grid-template-columns:1fr 1fr}}