:root{--ink:#172d38;--muted:#60717a;--paper:#f7f9f8;--line:#d9e1df;--accent:#b26b3e;--blue:#2d6577;--soft:#e9f1ef}*{box-sizing:border-box}body{margin:0;background:var(--paper);color:var(--ink);font-family:"Yu Gothic",system-ui,sans-serif;line-height:1.8;overflow-wrap:anywhere}a{color:inherit;text-underline-offset:4px}a:hover{color:var(--blue)}:focus-visible{outline:3px solid var(--accent);outline-offset:4px}.shell{max-width:1120px;margin:auto;padding:0 30px}header{background:#fff;border-bottom:1px solid var(--line)}.brandrow{display:flex;align-items:center;justify-content:space-between;gap:20px;padding:22px 0}.brand{font:700 25px "Yu Mincho",serif;text-decoration:none;letter-spacing:.06em}.brand small{display:block;font:11px system-ui;letter-spacing:.18em;color:var(--muted)}.notice{font-size:12px;color:var(--muted);max-width:350px}nav{display:flex;gap:25px;overflow:auto}nav a{white-space:nowrap;padding:12px 0;text-decoration:none;font-size:14px;border-bottom:3px solid transparent}nav a[aria-current]{border-color:var(--accent)}main{min-height:65vh}.hero,.head{padding:52px 0 32px;border-bottom:1px solid var(--line)}.hero{display:grid;grid-template-columns:1.4fr .8fr;gap:48px}.eyebrow{font-size:12px;letter-spacing:.16em;color:var(--muted)}h1,h2,h3,p{margin-top:0}h1{font:600 42px/1.5 "Yu Mincho",serif;letter-spacing:.07em}h2{font-size:23px}.intro,.head p,.note{color:var(--muted)}.head h1{font-size:34px;margin-bottom:8px}.panel{background:#fff;border:1px solid var(--line);padding:25px}.panel h2{margin-bottom:10px}.grid{display:grid;grid-template-columns:repeat(3,1fr);gap:18px;margin:32px 0}.card{background:#fff;border:1px solid var(--line);padding:22px;text-decoration:none}.card strong{display:block;font-size:20px;margin:8px 0}.card span,.card p{font-size:14px;color:var(--muted)}.section{padding:36px 0}.section-head{display:flex;justify-content:space-between;gap:20px;border-bottom:1px solid var(--line);margin-bottom:0}.section-head h2{margin-bottom:12px}.row{display:grid;grid-template-columns:130px 1fr 145px;gap:24px;padding:25px 0;border-bottom:1px solid var(--line)}.row h3{margin-bottom:7px}.row p{font-size:14px;color:var(--muted);margin-bottom:0}.date{font:13px ui-monospace,monospace;color:var(--muted)}.value{text-align:right;font:20px ui-monospace,monospace}.tag{display:inline-block;border:1px solid var(--line);padding:2px 8px;font-size:12px;margin:7px 5px 0 0}.empty{background:var(--soft);padding:35px;margin:24px 0}.table-wrap{overflow:auto;border-top:2px solid var(--ink);margin:22px 0}table{border-collapse:collapse;width:100%;font-size:14px;white-space:nowrap}th,td{text-align:left;padding:14px;border-bottom:1px solid var(--line)}th{color:var(--muted);font-weight:500}.article{max-width:760px;margin:45px auto}.article .body{font-size:17px;line-height:2.1}.article .body p{margin-bottom:24px}.risk{border-left:3px solid var(--accent);padding-left:16px;color:var(--muted)}footer{border-top:1px solid var(--line);padding:30px 0;margin-top:55px;font-size:12px;color:var(--muted)}@media(max-width:720px){.shell{padding:0 20px}.brandrow{align-items:flex-start}.notice{display:none}nav{gap:20px}.hero{grid-template-columns:1fr;gap:20px;padding:34px 0 28px}h1{font-size:31px}.head{padding:34px 0 22px}.head h1{font-size:28px}.grid{grid-template-columns:1fr}.row{grid-template-columns:75px 1fr;gap:14px}.value{grid-column:2;text-align:left;font-size:16px}.panel{padding:20px}.article{margin:30px auto}.article .body{font-size:16px}}
