*{
  margin:0;
  padding:0;
  box-sizing:border-box;
}

body{
  font-family:
  "Hiragino Sans",
  "Yu Gothic",
  sans-serif;

  background:#f8fafc;
  color:#0f172a;
  line-height:1.7;
}

a{
  text-decoration:none;
}

.container{
  width:min(1100px, calc(100% - 32px));
  margin:auto;
}

.site-header{
  background:#ffffff;
  border-bottom:1px solid #e2e8f0;
  position:sticky;
  top:0;
  z-index:100;
}

.header-inner{
  display:flex;
  justify-content:space-between;
  align-items:center;
  padding:18px 0;
}

.logo{
  font-size:24px;
  font-weight:700;
  color:#2563eb;
}

.nav{
  display:flex;
  gap:24px;
}

.nav a{
  color:#334155;
  font-weight:600;
}

.hero{
  padding:80px 0;
}

.hero h1{
  font-size:48px;
  line-height:1.2;
  margin-bottom:20px;
}

.hero p{
  font-size:18px;
  color:#475569;
  max-width:700px;
}

.card-grid{
  display:grid;
  grid-template-columns:repeat(2,1fr);
  gap:24px;
  margin-top:40px;
}

.card{
  background:#ffffff;
  border-radius:20px;
  padding:32px;
  box-shadow:0 10px 30px rgba(0,0,0,0.05);

  transition:0.2s;
}

.card:hover{
  transform:translateY(-4px);
}

.card h2{
  margin-bottom:12px;
  color:#2563eb;
}

.card p{
  color:#475569;
}

.site-footer{
  margin-top:80px;
  background:#ffffff;
  border-top:1px solid #e2e8f0;
  padding:40px 0;
}

.small{
  margin-top:10px;
  font-size:13px;
  color:#64748b;
}

.page-main {
  padding-bottom: 40px;
}

.tool-hero {
  padding: 64px 0 32px;
  background: linear-gradient(180deg, #eff6ff 0%, #f8fafc 100%);
}

.eyebrow {
  color: #2563eb;
  font-weight: 700;
  margin-bottom: 10px;
}

.tool-hero h1 {
  font-size: 42px;
  line-height: 1.25;
  margin-bottom: 16px;
}

.tool-hero p {
  color: #475569;
  font-size: 17px;
  max-width: 760px;
}

.tool-section {
  padding: 32px 0;
}

.tool-layout {
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: 28px;
  align-items: start;
}

.tool-panel,
.result-panel,
.note-box {
  background: #ffffff;
  border: 1px solid #e2e8f0;
  border-radius: 24px;
  padding: 28px;
  box-shadow: 0 12px 32px rgba(15, 23, 42, 0.06);
}

.tool-panel h2 {
  margin-bottom: 22px;
  color: #0f172a;
}

.form-group {
  margin-bottom: 22px;
}

.form-group label {
  display: block;
  font-weight: 700;
  margin-bottom: 8px;
  color: #334155;
}

.form-group input[type="number"] {
  width: 100%;
  border: 1px solid #cbd5e1;
  border-radius: 14px;
  padding: 14px 16px;
  font-size: 18px;
  background: #f8fafc;
}

.form-group input[type="range"] {
  width: 100%;
  margin-bottom: 10px;
}

.input-note {
  font-size: 13px;
  color: #64748b;
  margin-top: 6px;
}

.result-panel {
  background: linear-gradient(135deg, #2563eb 0%, #0ea5e9 100%);
  color: #ffffff;
}

.result-label {
  font-size: 14px;
  opacity: 0.9;
}

.result-main {
  font-size: 46px;
  font-weight: 800;
  line-height: 1.2;
  margin: 8px 0;
}

.result-sub {
  font-size: 16px;
  opacity: 0.95;
}

.result-list {
  margin-top: 28px;
  background: rgba(255, 255, 255, 0.14);
  border-radius: 18px;
  padding: 18px;
}

.result-list div {
  display: flex;
  justify-content: space-between;
  gap: 16px;
  padding: 10px 0;
  border-bottom: 1px solid rgba(255,255,255,0.2);
}

.result-list div:last-child {
  border-bottom: none;
}

.tax-bar {
  display: flex;
  width: 100%;
  height: 18px;
  overflow: hidden;
  border-radius: 999px;
  background: rgba(255,255,255,0.2);
  margin-top: 24px;
}

.bar-takehome {
  background: #ffffff;
}

.bar-tax {
  background: #f97316;
}

.bar-social {
  background: #22c55e;
}

.bar-legend {
  display: flex;
  justify-content: space-between;
  font-size: 13px;
  margin-top: 8px;
  opacity: 0.9;
}

.note-box {
  margin-top: 20px;
}

.note-box h2 {
  margin-bottom: 10px;
  color: #0f172a;
}

.note-box p {
  color: #475569;
}

@media(max-width: 768px) {
  .tool-hero {
    padding: 44px 0 24px;
  }

  .tool-hero h1 {
    font-size: 32px;
  }

  .tool-layout {
    grid-template-columns: 1fr;
  }

  .tool-panel,
  .result-panel,
  .note-box {
    padding: 22px;
    border-radius: 20px;
  }

  .result-main {
    font-size: 36px;
  }
}

.select-input {
  width: 100%;
  border: 1px solid #cbd5e1;
  border-radius: 14px;
  padding: 14px 16px;
  font-size: 16px;
  background: #f8fafc;
  color: #0f172a;
}

.risk-meter {
  width: 100%;
  height: 18px;
  border-radius: 999px;
  background: rgba(255,255,255,0.22);
  overflow: hidden;
  margin-top: 18px;
}

#riskMeterBar {
  height: 100%;
  width: 0%;
  border-radius: 999px;
  background: linear-gradient(90deg, #22c55e, #facc15, #f97316);
  transition: width 0.25s ease;
}

.risk-comment {
  margin-top: 20px;
  background: rgba(255,255,255,0.14);
  border-radius: 16px;
  padding: 16px;
  font-size: 14px;
  line-height: 1.7;
}

.footer-inner {
  display: flex;
  flex-direction: column;
  gap: 14px;
}

.footer-nav {
  display: flex;
  flex-wrap: wrap;
  gap: 14px 20px;
  font-size: 14px;
}

.footer-nav a {
  color: #2563eb;
  font-weight: 600;
}

.footer-nav span {
  color: #475569;
}

.static-page {
  background: #ffffff;
  border: 1px solid #e2e8f0;
  border-radius: 24px;
  padding: 36px;
  box-shadow: 0 12px 32px rgba(15, 23, 42, 0.06);
  margin-top: 32px;
}

.static-page h2 {
  margin-top: 28px;
  margin-bottom: 12px;
  color: #0f172a;
  font-size: 22px;
}

.static-page h2:first-child {
  margin-top: 0;
}

.static-page p {
  color: #475569;
  margin-bottom: 16px;
}

.static-page a {
  color: #2563eb;
  font-weight: 700;
}

.info-box {
  background: #eff6ff;
  border: 1px solid #bfdbfe;
  border-radius: 16px;
  padding: 18px;
  margin: 20px 0;
}

.sitemap-list {
  list-style: none;
  display: grid;
  gap: 12px;
  margin-bottom: 28px;
}

.sitemap-list li {
  background: #f8fafc;
  border: 1px solid #e2e8f0;
  border-radius: 14px;
}

.sitemap-list a {
  display: block;
  padding: 14px 16px;
}

.guide-grid {
  display: grid;
  grid-template-columns: repeat(3, 1fr);
  gap: 18px;
  margin-top: 24px;
}

.guide-card {
  display: block;
  background: #f8fafc;
  border: 1px solid #e2e8f0;
  border-radius: 18px;
  padding: 22px;
  transition: 0.2s;
}

.guide-card:hover {
  transform: translateY(-3px);
  box-shadow: 0 10px 24px rgba(15, 23, 42, 0.08);
}

.guide-card span {
  display: inline-block;
  color: #2563eb;
  font-size: 13px;
  font-weight: 700;
  margin-bottom: 8px;
}

.guide-card h3 {
  color: #0f172a;
  font-size: 18px;
  margin-bottom: 8px;
}

.guide-card p {
  color: #475569;
  font-size: 14px;
  margin-bottom: 0;
}

.tax-table-wrap {
  overflow-x: auto;
}

.tax-guide-table {
  width: 100%;
  border-collapse: collapse;
  margin-top: 18px;
  min-width: 680px;
}

.tax-guide-table th,
.tax-guide-table td {
  border: 1px solid #e2e8f0;
  padding: 14px;
  text-align: left;
  vertical-align: top;
}

.tax-guide-table th {
  background: #eff6ff;
  color: #1e3a8a;
}

.tax-guide-table td {
  color: #334155;
}

.static-page h3 {
  margin-top: 22px;
  margin-bottom: 8px;
  color: #0f172a;
}

.article-page {
  background: #ffffff;
  border: 1px solid #e2e8f0;
  border-radius: 24px;
  padding: 38px;
  box-shadow: 0 12px 32px rgba(15, 23, 42, 0.06);
  margin-top: 32px;
}

.article-page h2 {
  margin-top: 34px;
  margin-bottom: 14px;
  font-size: 24px;
  color: #0f172a;
  line-height: 1.45;
}

.article-page h2:first-child {
  margin-top: 0;
}

.article-page h3 {
  margin-bottom: 10px;
  font-size: 18px;
  color: #0f172a;
}

.article-page p {
  color: #475569;
  margin-bottom: 16px;
  line-height: 1.9;
}

.article-page strong {
  color: #0f172a;
  font-weight: 800;
}

.article-summary {
  background: linear-gradient(135deg, #eff6ff 0%, #f8fafc 100%);
  border: 1px solid #bfdbfe;
  border-radius: 20px;
  padding: 24px;
  margin-bottom: 28px;
}

.article-summary h2 {
  margin-top: 0;
  color: #1d4ed8;
}

.article-summary p {
  margin-bottom: 0;
}

.tax-check-box {
  border-radius: 18px;
  padding: 22px;
  margin: 22px 0;
  border: 1px solid #e2e8f0;
}

.tax-check-box ul {
  margin-left: 20px;
  color: #334155;
  line-height: 1.9;
}

.tax-check-box.ok {
  background: #f0fdf4;
  border-color: #bbf7d0;
}

.tax-check-box.ok h3 {
  color: #15803d;
}

.tax-check-box.warning {
  background: #fffbeb;
  border-color: #fde68a;
}

.tax-check-box.warning h3 {
  color: #b45309;
}

.tax-check-box.danger {
  background: #fef2f2;
  border-color: #fecaca;
}

.tax-check-box.danger h3 {
  color: #b91c1c;
}

.source-note {
  font-size: 13px;
  color: #64748b !important;
  border-top: 1px solid #e2e8f0;
  padding-top: 18px;
  margin-top: 30px;
}

.related-tools {
  margin-top: 50px;
}

.related-tools h2 {
  margin-bottom: 20px;
}

.related-tools-grid {
  display: grid;
  grid-template-columns: repeat(2, minmax(0,1fr));
  gap: 18px;
}

.related-tool-card {
  display: block;
  background: #ffffff;
  border: 1px solid #dbeafe;
  border-radius: 20px;
  padding: 22px;
  text-decoration: none;
  transition: 0.2s ease;
  box-shadow: 0 10px 24px rgba(15,23,42,0.05);
}

.related-tool-card:hover {
  transform: translateY(-3px);
  border-color: #60a5fa;
}

.related-tool-card span {
  display: inline-block;
  margin-bottom: 10px;
  font-size: 13px;
  font-weight: 700;
  color: #2563eb;
}

.related-tool-card h3 {
  margin-bottom: 10px;
  color: #0f172a;
  font-size: 20px;
}

.related-tool-card p {
  color: #64748b;
  line-height: 1.7;
}

.home-section {
  padding: 34px 0 46px;
}

.home-section-soft {
  background: #eff6ff;
  margin-top: 30px;
  padding: 54px 0;
}

.section-heading {
  margin-bottom: 24px;
}

.section-heading h2 {
  font-size: 32px;
  color: #0f172a;
  margin-bottom: 8px;
}

.section-heading p {
  color: #475569;
  max-width: 760px;
}

.guide-index-link-wrap {
  margin-bottom: 24px;
}

.guide-index-link {
  display: inline-flex;
  align-items: center;
  gap: 8px;

  padding: 12px 18px;

  background: #ffffff;

  border: 1px solid #bfdbfe;

  border-radius: 999px;

  text-decoration: none;

  color: #2563eb;

  font-weight: 700;

  transition: 0.2s ease;

  box-shadow: 0 6px 18px rgba(37,99,235,0.08);
}

.guide-index-link:hover {
  transform: translateY(-2px);

  border-color: #60a5fa;

  background: #eff6ff;
}

.breadcrumb {
  background: #f8fafc;
  border-bottom: 1px solid #e2e8f0;
  font-size: 13px;
}

.breadcrumb ol {
  width: min(1100px, calc(100% - 32px));
  margin: 0 auto;
  padding: 12px 0;
  display: flex;
  flex-wrap: wrap;
  gap: 6px;
  list-style: none;
}

.breadcrumb li {
  color: #64748b;
}

.breadcrumb li::after {
  content: ">";
  margin-left: 6px;
  color: #94a3b8;
}

.breadcrumb li:last-child::after {
  content: "";
}

.breadcrumb a {
  color: #2563eb;
  font-weight: 600;
}

.breadcrumb span {
  color: #475569;
}


@media(max-width: 768px) {
  .section-heading h2 {
    font-size: 26px;
  }

  .home-section {
    padding: 28px 0 38px;
  }

  .home-section-soft {
    padding: 42px 0;
  }
}

@media(max-width: 768px) {

  .related-tools-grid {
    grid-template-columns: 1fr;
  }

}

@media(max-width: 768px) {
  .article-page {
    padding: 24px;
    border-radius: 20px;
  }

  .article-page h2 {
    font-size: 21px;
  }

  .article-summary,
  .tax-check-box {
    padding: 18px;
  }
}

@media(max-width: 900px) {
  .guide-grid {
    grid-template-columns: repeat(2, 1fr);
  }
}

@media(max-width: 640px) {
  .guide-grid {
    grid-template-columns: 1fr;
  }
}

@media(max-width: 768px) {
  .static-page {
    padding: 24px;
    border-radius: 20px;
  }
}

@media(max-width: 768px) {
  .footer-nav {
    flex-direction: column;
    gap: 8px;
  }
}

@media(max-width:768px){

  .header-inner{
    flex-direction:column;
    gap:16px;
  }

  .nav{
    flex-wrap:wrap;
    justify-content:center;
    gap:16px;
  }

  .hero{
    padding:50px 0;
  }

  .hero h1{
    font-size:34px;
  }

  .card-grid{
    grid-template-columns:1fr;
  }

}