:root{
  color-scheme:light;
  --bg:#F2F4F7;--grid:rgba(47,74,138,.06);--paper:#FFFFFF;--ink:#1C2536;--sub:#5E6878;--line:#D9DEE6;
  --navy:#2F4A8A;--navy-soft:#E6EBF5;--pen:#E0457B;--pen-soft:#FCE4EE;
  --ok:#2B7A3E;--ok-bg:#E3F3E7;--near:#9A6200;--near-bg:#FFF1D6;--over:#C0392B;--over-bg:#FBE5E2;
  --f-head:"M PLUS Rounded 1c","Hiragino Maru Gothic ProN","Yu Gothic",sans-serif;
  --f-body:"IBM Plex Sans JP","Hiragino Sans","Yu Gothic",Meiryo,system-ui,sans-serif;
  --f-num:"Roboto Mono",ui-monospace,Menlo,monospace;
}
@media (prefers-color-scheme:dark){:root{color-scheme:dark;
  --bg:#12161D;--grid:rgba(140,170,230,.06);--paper:#1A202A;--ink:#E8ECF2;--sub:#9AA4B4;--line:#2C3442;
  --navy:#9DB4E8;--navy-soft:#223050;--pen:#F27AA4;--pen-soft:#3A1E2A;
  --ok:#7CCB91;--ok-bg:#16301E;--near:#E8B75A;--near-bg:#33290F;--over:#F28B7F;--over-bg:#3A1C19;}}
*{box-sizing:border-box}
html{-webkit-text-size-adjust:100%}
body{margin:0;background-color:var(--bg);background-image:linear-gradient(var(--grid) 1px,transparent 1px),linear-gradient(90deg,var(--grid) 1px,transparent 1px);background-size:24px 24px;color:var(--ink);font-family:var(--f-body);font-size:15.5px;line-height:1.75;padding-inline:16px;padding-block:0 56px}
[hidden]{display:none!important}
a{color:var(--navy)}
.sr{position:absolute;width:1px;height:1px;overflow:hidden;clip:rect(0 0 0 0);white-space:nowrap}
.wrap{max-width:820px;margin:0 auto;display:flex;flex-direction:column;gap:16px}
.top{display:flex;justify-content:space-between;align-items:center;flex-wrap:wrap;gap:8px;padding-block:16px 0}
.brand{display:flex;align-items:center;gap:10px;font-family:var(--f-head);font-weight:800;font-size:21px;color:var(--ink);text-decoration:none}
.logo{display:flex;align-items:flex-end;gap:3px;height:24px;padding:4px 6px;border-radius:8px;background:var(--navy)}
.logo span{display:block;width:4px;border-radius:2px;background:var(--paper)}
.logo span:nth-child(1){height:8px}.logo span:nth-child(2){height:12px}.logo span:nth-child(3){height:16px;background:var(--pen)}
.yr{font-size:12.5px;font-weight:600;color:var(--navy);background:var(--navy-soft);padding:3px 10px;border-radius:999px}
h1{font-family:var(--f-head);font-weight:800;font-size:clamp(30px,7vw,48px);line-height:1.2;margin:8px 0 0;letter-spacing:.01em}
.sp{display:none}
.lead{margin:0;color:var(--sub);max-width:60ch}
.card{background:var(--paper);border:1px solid var(--line);border-radius:16px;padding:18px;display:flex;flex-direction:column;gap:12px}
.card h2{font-family:var(--f-head);font-weight:800;font-size:18px;margin:0}
.roles{display:grid;grid-template-columns:repeat(3,1fr);gap:8px}
.role{display:flex;gap:10px;align-items:flex-start;padding:12px;border:1.5px solid var(--line);border-radius:12px;cursor:pointer}
.role:has(input:checked){border-color:var(--navy);background:var(--navy-soft)}
.role input{margin-top:4px;accent-color:var(--navy);width:18px;height:18px;flex:none}
.role b{display:block;font-size:15px;line-height:1.4}
.role small{display:block;color:var(--sub);font-size:12.5px;line-height:1.5}
.opts{display:flex;flex-wrap:wrap;gap:8px 18px}
.chk{display:flex;align-items:center;gap:6px;font-size:14px;cursor:pointer}
.chk input{width:17px;height:17px;accent-color:var(--navy)}
.chk.small{font-size:13px}
.notice{margin:0;padding:10px 12px;border-radius:10px;background:var(--near-bg);color:var(--ink);font-size:14px}
.notice b{color:var(--near)}
.sumhead{display:flex;justify-content:space-between;align-items:center;gap:8px;flex-wrap:wrap}
.badge{font-size:12px;font-weight:700;color:var(--pen);background:var(--pen-soft);padding:2px 10px;border-radius:999px}
.big{display:grid;grid-template-columns:1fr 1fr;gap:10px}
.big>div{display:flex;flex-direction:column;gap:2px;padding:12px;border-radius:12px;background:var(--bg)}
.big .k{font-size:13px;color:var(--sub);font-weight:600}
.big .k small{font-weight:400}
.big .v{font:700 clamp(24px,5.5vw,32px) var(--f-num);font-variant-numeric:tabular-nums;letter-spacing:-.01em}
.basis{margin:0;font-size:13px;color:var(--sub)}
.scale{position:relative;height:74px;margin:6px 8px 0}
.scale .axis{position:absolute;left:0;right:0;top:34px;height:8px;border-radius:4px;background:var(--navy-soft)}
.scale .fill{position:absolute;left:0;top:34px;height:8px;border-radius:4px;background:var(--navy)}
.scale .fill.proj{background:repeating-linear-gradient(90deg,var(--navy) 0 6px,transparent 6px 10px);opacity:.55}
.scale .wall{position:absolute;top:22px;height:32px;width:2px;margin-left:-1px;background:var(--sub)}
.scale .wall.over{background:var(--over)}
.scale .wl{position:absolute;font:600 11px var(--f-num);color:var(--sub);transform:translateX(-50%);white-space:nowrap}
.scale .wl.t{top:2px}.scale .wl.b{top:56px}
.scale .me{position:absolute;top:26px;width:14px;height:24px;margin-left:-7px;border-radius:4px;background:var(--pen);box-shadow:0 0 0 3px var(--paper)}
.walls{list-style:none;margin:0;padding:0;display:flex;flex-direction:column;gap:6px}
.wallrow{display:grid;grid-template-columns:5.5em 1fr auto;gap:4px 12px;align-items:center;padding:10px 12px;border-radius:10px;background:var(--bg);border-left:4px solid var(--ok)}
.wallrow.near{border-left-color:var(--near)}.wallrow.over{border-left-color:var(--over)}
.wallrow .amt{font:700 15px var(--f-num);font-variant-numeric:tabular-nums}
.wallrow .what{font-size:14px;line-height:1.5}
.wallrow .what small{display:block;color:var(--sub);font-size:12px}
.pill{font-size:12.5px;font-weight:700;padding:2px 10px;border-radius:999px;white-space:nowrap;font-variant-numeric:tabular-nums}
.pill.ok{background:var(--ok-bg);color:var(--ok)}.pill.near{background:var(--near-bg);color:var(--near)}.pill.over{background:var(--over-bg);color:var(--over)}
select{font:600 15px var(--f-body);padding:10px 12px;border:1.5px solid var(--line);border-radius:10px;background:var(--paper);color:var(--ink);max-width:100%}
.answer{margin:0;font-size:16px;line-height:1.7}
.answer .num{font:700 22px var(--f-num);color:var(--pen);font-variant-numeric:tabular-nums}
.mhead{display:flex;justify-content:space-between;align-items:center;flex-wrap:wrap;gap:6px 12px}
.help{margin:0;font-size:13.5px;color:var(--sub)}
.tablewrap{overflow-x:auto}
table{width:100%;border-collapse:collapse;font-size:14px}
th{text-align:left;font-size:12.5px;color:var(--sub);font-weight:600;padding:6px 8px;border-bottom:1px solid var(--line);white-space:nowrap}
td{padding:6px 8px;border-bottom:1px solid var(--line);vertical-align:middle}
td.m{font-weight:700;white-space:nowrap}
td.m small{display:block;font-weight:400;font-size:11.5px;color:var(--sub)}
.yen{display:flex;align-items:center;gap:4px}
.yen input{width:100%;min-width:0;font:500 16px var(--f-num);text-align:right;padding:7px 8px;border:1.5px solid var(--line);border-radius:8px;background:var(--paper);color:var(--ink);font-variant-numeric:tabular-nums}
.yen input::placeholder{color:var(--sub);opacity:.6}
.yen input.est{border-style:dashed}
tr.future td.m{color:var(--sub)}
.months table{table-layout:fixed}
.months th:first-child{width:3.6em}
.tools{display:flex;flex-wrap:wrap;gap:8px;align-items:center}
.btn{appearance:none;border:1.5px solid var(--line);background:var(--paper);color:var(--ink);font:600 13.5px var(--f-body);padding:8px 12px;border-radius:10px;cursor:pointer}
.btn:hover{border-color:var(--navy)}
.filebtn{position:relative}
.filebtn input{position:absolute;opacity:0;width:1px;height:1px}
.msg{font-size:13px;font-weight:700;color:var(--ok)}
.btn:focus-visible,input:focus-visible,select:focus-visible,.role:has(input:focus-visible){outline:3px solid var(--pen);outline-offset:2px}
.explain,.faq{display:flex;flex-direction:column;gap:10px;margin-top:10px}
.explain h2,.faq>h2{font-family:var(--f-head);font-weight:800;font-size:22px;margin:0}
.explain h3{font-size:16px;margin:8px 0 0}
.note{margin:0;font-size:13px;color:var(--sub)}
.ref{background:var(--paper);border-radius:12px;overflow:hidden}
.ref td:first-child{font:700 14px var(--f-num);white-space:nowrap}
.changes{margin:0;padding-left:1.2em;display:flex;flex-direction:column;gap:6px;max-width:68ch}
.faq h3{font-size:15.5px;margin:0 0 2px}
.faq p{margin:0;color:var(--sub);max-width:68ch}
.foot{margin-top:14px;font-size:12.5px;color:var(--sub);display:flex;flex-direction:column;gap:4px}
.flinks{display:flex;flex-wrap:wrap;gap:4px 16px}
.doc{background:var(--paper);border:1px solid var(--line);border-radius:14px;padding:22px;display:flex;flex-direction:column;gap:12px}
.doc h1{font-size:26px;margin:0}
.doc h2{font-size:17px;margin:8px 0 0}
.doc p{margin:0;max-width:66ch}
@media (max-width:640px){
  .sp{display:inline}
  .roles{grid-template-columns:1fr}
  .big{grid-template-columns:1fr}
  .wallrow{grid-template-columns:4.8em 1fr;}
  .wallrow .pill{grid-column:2;justify-self:start}
  .card{padding:14px}
  .months td,.months th{padding:5px 3px}
  .yen{gap:2px;font-size:12px}
  .yen input{font-size:15px;padding:6px 5px}
}

/* ---------- ツール切り替え・副業トラッカー ---------- */
.tnav{display:flex;gap:4px;background:var(--paper);border:1px solid var(--line);border-radius:999px;padding:3px}
.tnav a{font-size:13px;font-weight:700;text-decoration:none;color:var(--sub);padding:4px 12px;border-radius:999px}
.tnav a[aria-current="page"]{background:var(--navy);color:var(--paper)}
.opts.col{flex-direction:column;gap:8px}
.opts.col .chk{align-items:flex-start;line-height:1.55}
.opts.col .chk input{margin-top:3px;flex:none}
.big.one{grid-template-columns:1fr}
.verdict{padding:14px;border-radius:12px;border-left:5px solid var(--ok);background:var(--ok-bg)}
.verdict.near{border-left-color:var(--near);background:var(--near-bg)}
.verdict.over{border-left-color:var(--over);background:var(--over-bg)}
.verdict .vh{margin:0;font-family:var(--f-head);font-weight:800;font-size:18px}
.verdict.ok .vh{color:var(--ok)}.verdict.near .vh{color:var(--near)}.verdict.over .vh{color:var(--over)}
.verdict .vs{margin:2px 0 0;font-size:14.5px}
.verdict ul{margin:8px 0 0;padding-left:1.2em;font-size:13.5px;display:flex;flex-direction:column;gap:4px}
#tbl.nosal .sal{display:none}

/* ---------- ふるさと納税 ---------- */
.form2{display:grid;grid-template-columns:1fr 1fr;gap:12px 16px}
.fld{display:flex;flex-direction:column;gap:4px;font-size:13.5px;font-weight:600;color:var(--ink)}
.fld small{font-weight:400;color:var(--sub);font-size:12px}
.fld .yen input{font-size:17px}
.fld input[type=number]{font:500 16px var(--f-num);padding:7px 8px;border:1.5px solid var(--line);border-radius:8px;background:var(--paper);color:var(--ink);width:5em}
.fld input[readonly]{background:var(--bg);color:var(--sub)}
.grp{border:0;margin:0;padding:0;display:flex;flex-direction:column;gap:6px}
.grp legend{font-size:13.5px;font-weight:600;padding:0;margin-bottom:6px}
.seg{display:flex;flex-wrap:wrap;gap:8px}
.seg label{display:flex;align-items:center;gap:6px;padding:8px 12px;border:1.5px solid var(--line);border-radius:10px;font-size:14px;cursor:pointer}
.seg label:has(input:checked){border-color:var(--navy);background:var(--navy-soft)}
.seg input{accent-color:var(--navy)}
.kids{display:flex;flex-wrap:wrap;gap:12px 20px}
.fld.sm{flex-direction:row;align-items:center;gap:8px}
details.more summary{cursor:pointer;font-weight:700;font-size:14px;color:var(--navy)}
details.more[open] summary{margin-bottom:10px}
.btn.small{font-size:12.5px;padding:6px 10px;align-self:flex-start}
.calc{display:grid;grid-template-columns:auto 1fr;gap:6px 16px;margin:0;font-size:14px}
.calc dt{color:var(--sub)}
.calc dd{margin:0;font:600 14px var(--f-num);font-variant-numeric:tabular-nums}
@media (max-width:640px){.form2{grid-template-columns:1fr}.tnav a{padding:4px 8px;font-size:12px}}
/* 解説記事 */
.kiji{gap:14px;padding:22px clamp(16px,4vw,32px)}
.kiji h1{font-family:var(--f-head);font-weight:800;font-size:clamp(24px,5.5vw,32px);line-height:1.3;word-break:auto-phrase}
.kiji h2{font-family:var(--f-head);font-weight:800;font-size:19px;margin:14px 0 0;padding-left:10px;border-left:4px solid var(--pen)}
.kiji h3{font-size:16px;margin:6px 0 -6px}
.kiji .changes{max-width:none}
.kmeta{font-size:12.5px;color:var(--sub)!important}
.klead{color:var(--sub)}
.ktw{overflow-x:auto;margin-inline:-4px}
.ktbl{border-collapse:collapse;width:100%;font-size:14px;}
.ktbl th,.ktbl td{border-bottom:1px solid var(--line);padding:8px 8px;text-align:left;vertical-align:top}
.ktbl th{font-size:12.5px;color:var(--sub);font-weight:700;background:var(--navy-soft)}
.ktbl td.n{font-family:var(--f-num);font-weight:700;color:var(--navy);white-space:nowrap}
.ksteps{margin:0;padding-left:1.4em;display:flex;flex-direction:column;gap:6px}
.kex{background:var(--navy-soft);border-radius:12px;padding:14px 16px;display:flex;flex-direction:column;gap:6px}
.kex ul{margin:0;padding-left:1.2em}
.kexh{font-weight:700}
.kcta{margin-top:10px;border:1.5px solid var(--pen);background:var(--pen-soft);border-radius:12px;padding:14px 16px;display:flex;flex-wrap:wrap;align-items:center;justify-content:space-between;gap:10px}
.kcta p{margin:0;flex:1 1 280px}
.kcta .btn{text-decoration:none;background:var(--navy);color:var(--paper);border-color:var(--navy)}
.klist{list-style:none;margin:0;padding:0;display:flex;flex-direction:column;gap:10px}
.klist a{display:flex;flex-direction:column;gap:4px;background:var(--paper);border:1px solid var(--line);border-radius:14px;padding:16px 18px;text-decoration:none;color:var(--ink)}
.klist a:hover{border-color:var(--navy)}
.klist b{font-family:var(--f-head);font-size:17px}
.klist span{font-size:13px;color:var(--sub)}
.kread{display:flex;flex-direction:column;gap:6px;margin-top:6px}
.kread a{font-size:14px}
/* PR（アフィリエイト）枠 */
.pr{background:var(--paper);border:1px solid var(--line);border-radius:14px;padding:14px 16px;display:flex;flex-direction:column;gap:6px}
.pr p{margin:0}
.pr-h{font-weight:700;display:flex;align-items:center;gap:8px}
.pr-tag{font-size:11px;font-weight:700;color:var(--sub);border:1px solid var(--line);border-radius:4px;padding:0 5px;line-height:1.6;flex:none}
.pr-t{font-size:14px;color:var(--sub)}
.pr-l{font-size:14.5px;font-weight:600}
.pr-ban{display:flex;justify-content:center;margin-top:4px}
.pr-ban img{max-width:100%;height:auto;border-radius:6px}
.px{position:absolute;width:1px;height:1px;border:0}
.pr-ls{margin:0;padding-left:1.2em;font-size:14.5px;font-weight:600;display:flex;flex-direction:column;gap:4px}
.pr-ban{flex-wrap:wrap;gap:12px}
/* PRリンクをボタン風に */
.pr-l a,.pr-ls a{display:inline-block;background:var(--pen);color:#fff;text-decoration:none;padding:10px 16px;border-radius:10px;line-height:1.5;box-shadow:0 2px 0 rgba(0,0,0,.12)}
.pr-l a::after,.pr-ls a::after{content:" ›";font-weight:800}
.pr-l a:hover,.pr-ls a:hover{filter:brightness(1.08)}
.pr-ls{list-style:none;padding:0;gap:8px}