:root{--bg:#F7F8FA;--panel:#FFFFFF;--ink:#151A26;--muted:#5C6578;--line:#DDE1EA;--blue:#1B3F8B;--red:#D6322B;--tint:#EEF2FA;--ok:#1B3F8B}
@media(prefers-color-scheme:dark){:root{--bg:#0E1220;--panel:#161C2E;--ink:#E8ECF5;--muted:#9BA6BD;--line:#27304A;--blue:#7FA0F0;--red:#FF7A70;--tint:#1B2440;--ok:#7FA0F0}}
*{box-sizing:border-box}
html{scroll-behavior:smooth}
body{margin:0;background:var(--bg);color:var(--ink);font-family:"Zen Kaku Gothic New",-apple-system,"Hiragino Kaku Gothic ProN","Yu Gothic",Meiryo,sans-serif;font-weight:400;line-height:1.95;font-size:16.5px;-webkit-text-size-adjust:100%;font-feature-settings:"palt"}
a{color:var(--blue);text-underline-offset:3px}
a:focus-visible,button:focus-visible,input:focus-visible,select:focus-visible{outline:3px solid var(--red);outline-offset:2px}
.wrap{max-width:760px;margin:0 auto;padding:0 20px}
.wide{max-width:980px}
.airmail{height:10px;background:repeating-linear-gradient(135deg,var(--red) 0 16px,#fff 16px 24px,var(--blue) 24px 40px,#fff 40px 48px)}
header.site{background:var(--panel);border-bottom:1px solid var(--line)}
.head{display:flex;flex-wrap:wrap;align-items:center;justify-content:space-between;gap:6px 24px;padding:14px 0 10px}
.brand{font-weight:900;font-size:21px;letter-spacing:.02em;color:var(--ink);text-decoration:none;line-height:1.3}
nav.cats{display:flex;gap:2px 18px;flex-wrap:wrap;font-size:14.5px;font-weight:500}
nav.cats a{color:var(--muted);text-decoration:none;padding:6px 0;border-bottom:2px solid transparent}
nav.cats a:hover{color:var(--ink)}
nav.cats a[aria-current]{color:var(--blue);border-bottom-color:var(--red);font-weight:700}
main{padding:34px 0 8px}
h1{font-weight:900;font-size:clamp(27px,5.4vw,40px);line-height:1.35;margin:0 0 14px;letter-spacing:.01em}
h2{font-weight:900;font-size:22px;line-height:1.5;margin:46px 0 12px;padding-left:12px;border-left:5px solid var(--red)}
h3{font-weight:700;font-size:17.5px;margin:26px 0 6px}
p,ul,ol{margin:0 0 18px}
li{margin:6px 0}
strong,b{font-weight:700}
.meta{color:var(--muted);font-size:14px;margin:0 0 26px}
.answer{background:var(--panel);border:1px solid var(--line);border-top:5px solid var(--red);border-radius:2px;padding:16px 20px 6px;margin:22px 0}
.answer p:last-child{margin-bottom:12px}
.answer b.k{display:block;font-weight:900;font-size:13.5px;color:var(--red);letter-spacing:.06em;margin-bottom:4px}
.warn{background:var(--tint);border-left:4px solid var(--blue);padding:13px 18px 1px;margin:22px 0;border-radius:0 3px 3px 0}
table{border-collapse:collapse;width:100%;margin:14px 0 24px;font-size:15px;background:var(--panel);font-variant-numeric:tabular-nums}
th,td{border-bottom:1px solid var(--line);padding:10px 12px;text-align:left;vertical-align:top}
th{font-weight:700;background:var(--tint);color:var(--ink);border-bottom:2px solid var(--blue);white-space:nowrap}
td.n,th.n{text-align:right;white-space:nowrap}
.table-scroll{overflow-x:auto;margin:0 -20px;padding:0 20px}
.src{font-size:14px;color:var(--muted)}
.src li{margin:5px 0}
/* hero */
.hero{padding:6px 0 30px}
.hero .lead{font-size:18px;color:var(--muted);max-width:34em;margin:0 0 28px}
.meter{background:var(--panel);position:relative;padding:22px 22px 20px;border:1px solid var(--line);box-shadow:0 1px 0 var(--line)}
.meter::before{content:"";position:absolute;inset:-10px;z-index:-1;background:repeating-linear-gradient(135deg,var(--red) 0 16px,#fff 16px 24px,var(--blue) 24px 40px,#fff 40px 48px)}
.meter-wrap{position:relative;z-index:0;margin:12px}
.meter h2{border:0;padding:0;margin:0 0 4px;font-size:17px}
.mrow{display:grid;grid-template-columns:1fr 1fr;gap:14px;margin:12px 0 0}
@media(max-width:560px){.mrow{grid-template-columns:1fr}}
.field label{display:block;font-weight:700;font-size:14px;margin-bottom:4px}
.field input[type=number],.field select{width:100%;font:inherit;font-size:17px;font-weight:700;padding:10px 12px;border:2px solid var(--line);border-radius:2px;background:var(--bg);color:var(--ink);font-variant-numeric:tabular-nums}
.field input[type=number]:focus,.field select:focus{border-color:var(--blue)}
.track{position:relative;margin:22px 0 4px}
input[type=range]{width:100%;margin:0;height:34px;background:transparent;-webkit-appearance:none;appearance:none}
input[type=range]::-webkit-slider-runnable-track{height:10px;background:linear-gradient(90deg,var(--blue) 0 var(--cut,16.666%),var(--red) var(--cut,16.666%) 100%);border-radius:5px}
input[type=range]::-moz-range-track{height:10px;background:linear-gradient(90deg,var(--blue) 0 var(--cut,16.666%),var(--red) var(--cut,16.666%) 100%);border-radius:5px}
input[type=range]::-webkit-slider-thumb{-webkit-appearance:none;width:28px;height:28px;margin-top:-9px;border-radius:50%;background:var(--panel);border:5px solid var(--ink);cursor:grab}
input[type=range]::-moz-range-thumb{width:18px;height:18px;border-radius:50%;background:var(--panel);border:5px solid var(--ink);cursor:grab}
.cutlabel{position:relative;height:30px;font-size:12.5px;color:var(--muted);font-weight:500}
.cutlabel span{position:absolute;transform:translateX(-50%);white-space:nowrap;top:0}
.cutlabel span::before{content:"";display:block;width:2px;height:8px;background:var(--ink);margin:0 auto 2px}
.out{display:flex;flex-wrap:wrap;align-items:baseline;gap:4px 18px;margin:10px 0 8px}
.total{font-weight:900;font-size:clamp(40px,10vw,60px);line-height:1.1;font-variant-numeric:tabular-nums;letter-spacing:-.01em}
.total small{font-size:.4em;font-weight:700;margin-left:2px}
.verdict{font-weight:700;font-size:16px}
.verdict.free{color:var(--blue)}
.verdict.pay{color:var(--red)}
.bar{display:flex;height:22px;border-radius:2px;overflow:hidden;background:var(--tint);margin:10px 0 8px}
.bar i{display:block;height:100%;min-width:0;transition:width .25s}
.bar .b-item{background:var(--muted);opacity:.45}
.bar .b-duty{background:var(--blue)}
.bar .b-vat{background:var(--red)}
.legend{display:flex;flex-wrap:wrap;gap:4px 18px;font-size:14px;margin:0;padding:0;list-style:none}
.legend li{margin:0;font-variant-numeric:tabular-nums}
.legend li::before{content:"";display:inline-block;width:11px;height:11px;margin-right:6px;vertical-align:-1px}
.legend .l-item::before{background:var(--muted);opacity:.45}
.legend .l-duty::before{background:var(--blue)}
.legend .l-vat::before{background:var(--red)}
.fine{font-size:13.5px;color:var(--muted);margin:14px 0 0}
.notice{display:flex;gap:14px;align-items:baseline;margin:34px 0 0;padding:14px 0;border-top:2px solid var(--ink);border-bottom:1px solid var(--line)}
.notice time{font-weight:900;font-size:26px;white-space:nowrap;color:var(--red);font-variant-numeric:tabular-nums}
.notice p{margin:0;font-size:15.5px}
.list{margin:6px 0 0;padding:0;list-style:none}
.list li{margin:0;border-bottom:1px solid var(--line)}
.list a{display:grid;grid-template-columns:1fr auto;gap:2px 18px;padding:16px 4px;text-decoration:none;color:var(--ink)}
.list a:hover{background:var(--tint)}
.list strong{font-weight:900;font-size:18px;color:var(--blue)}
.list span{grid-column:1;color:var(--muted);font-size:14.5px;line-height:1.7}
.list time{grid-row:1/3;grid-column:2;align-self:center;font-size:13px;color:var(--muted);white-space:nowrap}
footer.site{margin-top:50px;background:var(--panel);border-top:1px solid var(--line)}
footer.site .wrap{padding-top:22px;padding-bottom:36px;color:var(--muted);font-size:14px}
footer.site a{color:var(--muted)}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}.bar i{transition:none}}

h1,h2,h3{word-break:auto-phrase;text-wrap:balance}