:root{--g:#1E5B4F;--g2:#164539;--gl:#e8f0ed;--ink:#1c2421;--sub:#4f5b57;--mute:#566360;--line:#e2e0d8;--paper:#faf9f5;--card:#fff;--red:#b5382c;--redbg:#fbeceA;--amber:#8a5a00;--amberbg:#fdf3dc;--okbg:#e9f4ee;--ok:#1f6b45}
*{box-sizing:border-box}
[hidden]{display:none!important}
html{-webkit-text-size-adjust:100%}
body.wait main,body.wait footer{visibility:hidden}
body{margin:0;font-family:system-ui,-apple-system,"Hiragino Sans","Noto Sans JP","Yu Gothic UI",Meiryo,sans-serif;color:var(--ink);background:var(--paper);line-height:1.75;font-size:16px;font-feature-settings:"palt" 1;letter-spacing:.02em;min-height:100vh;display:flex;flex-direction:column}
a{color:var(--g)}
main{flex:1}
.wrap{max-width:1040px;margin:0 auto;padding:0 20px}
nav.top{background:#fff;border-bottom:1px solid var(--line)}
nav.top .wrap{display:flex;align-items:center;gap:14px;min-height:60px}
.brand{display:flex;align-items:center;gap:10px;min-height:44px;text-decoration:none;color:var(--ink);font-weight:700;font-size:16.5px;white-space:nowrap}
.brand img{width:30px;height:30px;border-radius:7px}
nav.top .right{margin-left:auto;display:flex;gap:4px;align-items:center}
nav.top .right a{color:var(--sub);text-decoration:none;font-size:14px;padding:12px 10px}
nav.top .right a[aria-current]{color:var(--g);font-weight:700}
.btn{display:inline-flex;align-items:center;justify-content:center;gap:.4em;min-height:46px;padding:10px 22px;border-radius:10px;background:var(--g);color:#fff;font-weight:700;text-decoration:none;font-size:15.5px;border:0;cursor:pointer;font-family:inherit;letter-spacing:.04em}
.btn:hover{background:var(--g2)}
.btn[disabled]{opacity:.6;cursor:default}
.btn.ghost{background:#fff;color:var(--g);border:1.5px solid var(--g)}
.btn.ghost:hover{background:var(--gl)}
.btn.small{min-height:44px;padding:6px 12px;font-size:13.5px}
.btn.danger{background:var(--red)}
.linkbtn{background:none;border:0;color:var(--g);text-decoration:underline;cursor:pointer;font:inherit;font-size:14px;padding:6px 4px;min-height:44px;min-width:44px}
:focus-visible{outline:3px solid #9cc7bb;outline-offset:2px}
h1{font-size:24px;line-height:1.5;margin:0 0 8px}
h2{font-size:19px;margin:0 0 10px}
.muted{color:var(--mute)}
.small{font-size:13px}
/* auth */
.auth{max-width:440px;margin:48px auto;padding:0 20px}
.card{background:var(--card);border:1px solid var(--line);border-radius:14px;padding:26px 24px}
.auth .card p.lead{color:var(--sub);margin:0 0 20px;font-size:15px}
label{display:block;font-weight:700;font-size:14px;margin:14px 0 6px}
label .opt{font-weight:400;color:var(--mute);font-size:12.5px;margin-left:6px}
input[type=email],input[type=password],input[type=text],input[type=number],input[type=date],select,textarea{width:100%;min-height:46px;padding:10px 12px;border:1.5px solid #d3d0c6;border-radius:9px;font:inherit;font-size:16px;background:#fff;color:var(--ink)}
input:focus,select:focus,textarea:focus{border-color:var(--g);outline:none;box-shadow:0 0 0 3px #d4e6e0}
.hint{font-size:12.5px;color:var(--mute);margin:4px 0 0}
.msg{border-radius:9px;padding:10px 12px;font-size:14px;margin:14px 0 0}
.msg.err{background:var(--redbg);color:#8d2a20}
.msg.ok{background:var(--okbg);color:var(--ok)}
.msg[hidden]{display:none}
.auth .alt{margin:12px 0 0;font-size:14px;color:var(--sub);text-align:center}
.auth .alt a,.auth .small a{display:inline-block;padding:12px 2px}
.auth .btn{width:100%;margin-top:20px}
/* footer */
footer.foot{border-top:1px solid var(--line);padding:24px 0 36px;font-size:13px;color:var(--mute);margin-top:48px}
footer.foot .wrap{display:flex;flex-wrap:wrap;gap:10px 22px;justify-content:space-between;align-items:center}
footer.foot a{color:var(--sub)}
.syng-legal-links a{padding:8px 4px}
/* app */
.pg-top{width:100%}
.pg-h{font-size:20px;margin:22px 0 0}
.page{padding:14px 0 20px}
.banner{border-radius:12px;padding:12px 16px;margin:0 0 20px;font-size:14.5px;display:flex;flex-wrap:wrap;gap:8px 16px;align-items:center}
.banner.trial{background:var(--gl);color:var(--g2)}
.banner.ended{background:var(--amberbg);color:#6b4600}
.banner .btn{min-height:44px;padding:6px 14px;font-size:14px}
.grid{display:grid;gap:22px}
@media (min-width:960px){.grid{grid-template-columns:minmax(0,1fr) 300px}}
.panel{background:var(--card);border:1px solid var(--line);border-radius:14px;padding:22px 20px;margin-bottom:22px}
.seg{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:8px;margin-top:6px}
.grid>div{min-width:0}
.seg span{overflow-wrap:anywhere}
.seg label{margin:0;font-weight:400}
.seg input{position:absolute;opacity:0;pointer-events:none}
.seg span{display:flex;align-items:center;justify-content:center;text-align:center;min-height:52px;border:1.5px solid #d3d0c6;border-radius:9px;padding:6px 8px;font-size:14px;line-height:1.35;cursor:pointer;background:#fff}
.seg input:checked+span{border-color:var(--g);background:var(--gl);color:var(--g2);font-weight:700}
.seg input:focus-visible+span{outline:3px solid #9cc7bb;outline-offset:2px}
.row2{display:grid;gap:0 14px}
@media (min-width:640px){.row2{grid-template-columns:1fr 1fr}}
fieldset{border:0;margin:0;padding:0}
details.more{margin-top:16px;border-top:1px dashed var(--line);padding-top:8px}
details.more summary{cursor:pointer;color:var(--g);font-size:14px;padding:10px 0;min-height:44px}
.dates .d{display:grid;grid-template-columns:1fr 1fr 1fr auto;gap:8px;align-items:end;margin-bottom:8px}
.dates .d label{margin:0 0 4px;font-size:12.5px}
@media (max-width:640px){.dates .d{grid-template-columns:1fr 1fr}}
.actions{display:flex;flex-wrap:wrap;gap:10px;align-items:center;margin-top:20px}
/* a subsidy */
.sub-h{display:flex;flex-wrap:wrap;gap:6px 12px;align-items:baseline;justify-content:space-between}
.sub-h h2{margin:0}
.pill{display:inline-block;font-size:12px;border-radius:999px;padding:2px 10px;background:var(--gl);color:var(--g2);font-weight:700}
.meta{color:var(--mute);font-size:13px;margin:2px 0 14px}
.tl{list-style:none;margin:0 0 16px;padding:0;border:1px solid var(--line);border-radius:10px;overflow:hidden}
.tl li{display:grid;grid-template-columns:4.2em 1fr auto;gap:4px 10px;align-items:center;padding:10px 12px;border-top:1px solid var(--line);font-variant-numeric:tabular-nums;font-size:14.5px}
.tl li:first-child{border-top:0}
.tl .n{color:var(--mute);font-size:12.5px}
.tl .r{display:flex;gap:6px;align-items:center;justify-content:flex-end;flex-wrap:wrap}
.st{font-size:11.5px;font-weight:700;border-radius:999px;padding:2px 9px;white-space:nowrap;background:#f1f0eb;color:var(--mute)}
.st.open{background:var(--amberbg);color:var(--amber)}
.st.filed{background:var(--okbg);color:var(--ok)}
.tl li.next{background:var(--gl)}
.tl li.next .st{background:var(--g);color:#fff}
.tl li.next .st.open{background:#a86d00;color:#fff}
.tl .note{grid-column:2/-1;font-size:12.5px;color:var(--sub)}
.toggle{font-size:12.5px;padding:4px 10px;border:1px solid var(--line);border-radius:7px;background:#fff;cursor:pointer;color:var(--sub);font-family:inherit;min-height:44px}
.toggle:hover{border-color:var(--g);color:var(--g)}
.wage{border:1px solid #ecd9a8;background:var(--amberbg);border-radius:10px;padding:14px 16px;margin-bottom:16px}
.wage.ok{border-color:#bfdccb;background:var(--okbg)}
.wage .h{font-weight:700;font-size:14px;margin-bottom:6px}
.calc{display:grid;grid-template-columns:1fr auto;gap:2px 12px;font-variant-numeric:tabular-nums;font-size:14px}
.calc .r{text-align:right;white-space:nowrap}
.calc .sum{border-top:1px solid rgba(0,0,0,.12);padding-top:4px;margin-top:2px;font-weight:700}
.gap{margin:8px 0 0;font-weight:700;color:var(--red);font-size:14.5px}
.wage.ok .gap{color:var(--ok)}
.src{margin:6px 0 0;font-size:12px;color:var(--mute)}
.cols{display:grid;gap:14px}
@media (min-width:720px){.cols{grid-template-columns:1fr 1fr}}
.box h3{font-size:14px;margin:0 0 6px}
.box ul{margin:0;padding-left:1.2em;font-size:14px;color:var(--sub)}
.box li{margin:2px 0}
.side h2{font-size:16px}
.side ul{list-style:none;margin:0;padding:0;font-size:13.5px}
.side li{padding:8px 0;border-top:1px solid var(--line)}
.side li:first-child{border-top:0}
.side .t{display:block;color:var(--mute);font-size:12px}
.empty{color:var(--mute);font-size:13.5px;margin:0}
.ai{background:#f6f5f0;border-radius:10px;padding:12px 14px;margin-top:10px}
.loading{color:var(--mute);padding:40px 0;text-align:center}
.admin{border:1.5px dashed #b9c9c3}
.admin pre{white-space:pre-wrap;word-break:break-all;font-size:11.5px;background:#f6f5f0;padding:10px;border-radius:8px;max-height:360px;overflow:auto}
.kv{display:grid;grid-template-columns:auto 1fr;gap:6px 16px;font-size:15px;margin:0}
.kv dt{color:var(--mute)}
.kv dd{margin:0}