
:root{--ink:#18233d;--blue:#1d43dc;--muted:#53617b;--line:#dce2ee}*{box-sizing:border-box}html{scroll-behavior:smooth}body{margin:0;background:#f5f7fc;color:var(--ink);font-family:"Noto Sans JP","Hiragino Kaku Gothic ProN","Yu Gothic",sans-serif;font-size:16px;line-height:1.9}a{color:inherit;text-underline-offset:5px}a:focus-visible,summary:focus-visible{outline:3px solid var(--blue);outline-offset:6px}.skip{position:absolute;top:-100px;background:white;padding:12px}.skip:focus{top:10px;z-index:10}.wrap{max-width:1120px;margin:auto;padding:0 32px}header{background:white;border-bottom:1px solid var(--line)}.top{display:flex;align-items:center;justify-content:space-between;gap:24px;min-height:90px}.brand{font-weight:800;font-size:1.25rem;text-decoration:none;display:flex;align-items:center;gap:14px}.mark{background:var(--blue);color:white;width:36px;height:36px;display:grid;place-items:center;border-radius:6px;font-size:1rem}nav{display:flex;gap:26px;font-size:.875rem}nav a{text-decoration:none}nav a:hover{color:var(--blue)}.intro{display:grid;grid-template-columns:1.3fr 1fr;gap:70px;padding-top:65px;padding-bottom:60px}.eyebrow{font-size:.875rem;letter-spacing:.12em;color:var(--blue);font-weight:700;margin:0 0 16px}h1{font-size:clamp(2rem,4vw,3rem);letter-spacing:.025em;line-height:1.55;margin:0 0 20px}.lead{color:var(--muted);margin:0;max-width:480px}.guide{border-left:3px solid var(--blue);padding:12px 0 12px 28px;align-self:center}.guide h2{font-size:1rem;margin:0 0 15px}.guide a{display:flex;gap:15px;align-items:baseline;text-decoration:none;padding:10px 0;border-bottom:1px solid var(--line)}.guide a:hover{color:var(--blue)}.guide span{color:var(--blue);font-size:.875rem;font-weight:700}.layout{display:grid;grid-template-columns:minmax(0,1fr) 250px;gap:42px;align-items:start;padding-bottom:70px}.section-head{display:flex;justify-content:space-between;align-items:center;border-bottom:2px solid var(--ink);padding-bottom:12px;margin-bottom:24px}.section-head h2{font-size:1.25rem;margin:0}.section-head span{font-size:.875rem;color:var(--muted)}details{background:white;border:1px solid var(--line);margin-bottom:20px;border-radius:8px;scroll-margin-top:24px;overflow:hidden}summary{cursor:pointer;list-style:none;padding:26px 30px;position:relative;padding-right:60px}summary::-webkit-details-marker{display:none}summary:after{content:'＋';position:absolute;right:26px;top:32px;color:var(--blue);font-size:1.4rem}details[open] summary:after{content:'−'}.tag{color:var(--blue);font-size:.875rem;font-weight:700}.article-title{display:block;font-size:1.4rem;font-weight:800;line-height:1.6;margin:9px 0}.excerpt{display:block;font-size:1rem;color:var(--muted)}.body{padding:0 30px 30px}.body>p:first-child{border-top:1px solid var(--line);padding-top:24px}.body h3{font-size:1.125rem;margin:30px 0 8px}.body p{margin:12px 0}.note{background:#edf2ff;border-left:3px solid var(--blue);padding:18px 22px;margin-top:24px}.note strong{display:block}.body ul{padding-left:1.3em}.body li{margin:9px 0}.side{padding-top:63px}.side h2{font-size:1rem;margin:0 0 12px}.side p{font-size:.875rem;color:var(--muted)}.side-box{border-top:3px solid var(--blue);padding-top:20px;margin-bottom:34px}.mini-list{list-style:none;padding:0;margin:0}.mini-list li{padding:12px 0;border-bottom:1px solid var(--line);font-size:.875rem}.mini-list strong{display:block}footer{background:#18233d;color:white;padding:34px 0}.bottom{display:flex;justify-content:space-between;gap:20px;align-items:center}.bottom small{font-size:.875rem;color:#c4cde1}.preview{font-size:.875rem;color:var(--muted);margin:0 0 24px} @media(max-width:800px){.wrap{padding:0 22px}.intro{grid-template-columns:1fr;gap:28px;padding-top:36px;padding-bottom:36px}.layout{grid-template-columns:1fr;gap:0}.side{padding-top:18px;display:grid;grid-template-columns:1fr 1fr;gap:24px}.top{flex-wrap:wrap;padding:18px 0;gap:12px;min-height:auto}nav{gap:20px}.brand{font-size:1.125rem}.bottom{display:block}.bottom small{display:block;margin-top:10px}}@media(max-width:480px){.side{grid-template-columns:1fr}summary{padding:22px;padding-right:48px}.article-title{font-size:1.2rem}.body{padding:0 22px 24px}summary:after{right:16px}.section-head span{font-size:.875rem}}@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}}
 .table-scroll{overflow-x:auto;max-width:100%;margin:20px 0;border:1px solid var(--line);border-radius:6px}.table-scroll:focus-visible{outline:3px solid var(--blue);outline-offset:3px}table{border-collapse:collapse;width:100%;min-width:610px;font-size:.875rem;line-height:1.8}caption{text-align:left;padding:12px 16px;background:#edf2ff;font-weight:700}th,td{padding:12px 14px;border-bottom:1px solid var(--line);border-right:1px solid var(--line);text-align:left;vertical-align:top}thead th{background:var(--ink);color:white}tbody th{background:#f5f7fc;min-width:130px}td{min-width:150px}.checked{color:var(--muted);font-size:.875rem}.article-glossary{margin-top:30px;border-top:3px solid var(--blue)}.article-glossary .mini-list{display:grid;grid-template-columns:1fr 1fr;gap:0 24px}.article-glossary .mini-list li{font-size:1rem}.sources{font-size:.875rem}.sources a{overflow-wrap:anywhere}@media(max-width:480px){.article-glossary .mini-list{grid-template-columns:1fr}nav{gap:14px;flex-wrap:wrap}.section-head{gap:12px}} .planned{margin-top:38px;scroll-margin-top:24px}.planned-list{list-style:none;padding:0;margin:0;border:1px solid var(--line);border-radius:8px;overflow:hidden;background:white}.planned-list li{display:grid;grid-template-columns:32px minmax(0,1fr) auto;align-items:baseline;gap:16px;padding:21px 24px;border-bottom:1px solid var(--line)}.planned-list li:last-child{border-bottom:0}.planned-list h3{margin:0;font-size:1rem;line-height:1.8}.planned-number{font-size:.875rem;color:var(--blue);font-weight:700}.planned-status{font-size:.875rem;color:var(--muted);white-space:nowrap}@media(max-width:480px){.planned-list li{grid-template-columns:28px minmax(0,1fr);gap:8px 12px;padding:18px 20px}.planned-status{grid-column:2}.section-head{flex-wrap:wrap}} 
.topic-guide{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:12px;margin:0 0 24px}.topic-guide h2{grid-column:1/-1;font-size:1rem;margin:0}.topic-guide details{margin:0;align-self:start}.topic-guide summary{padding:16px 42px 16px 18px;font-size:1rem;font-weight:700}.topic-guide summary:after{top:12px;right:15px}.topic-guide summary span{display:block;font-size:.875rem;font-weight:400;color:var(--muted);line-height:1.6;margin-top:5px}.topic-guide ol{margin:0;padding:0 18px 18px 40px}.topic-guide li{margin:10px 0;line-height:1.65}.topic-guide a{text-decoration:underline}.related-reading{background:white;border:1px solid var(--line);border-radius:8px;padding:22px 26px;margin-top:24px}.related-reading h2{font-size:1.125rem;margin:0 0 12px}.related-reading ul{list-style:none;padding:0;margin:0}.related-reading li+li{border-top:1px solid var(--line)}.related-reading a{display:block;text-decoration:none;padding:13px 0}.related-reading a:hover{color:var(--blue)}.related-reading small{display:block;color:var(--muted);font-size:.875rem;margin-bottom:4px}.offer-note{border-left:3px solid var(--blue);background:#f5f7fc;padding:14px 20px;margin:18px 0}.offer-note h4{font-size:1rem;margin:0}.offer-status{font-weight:700}.expired{color:#744b00}.offer-note.expired{border-color:#9c690b;background:#fff8e8}.guide p{font-size:.875rem;color:var(--muted);margin:12px 0 0}@media(max-width:480px){.topic-guide{grid-template-columns:1fr}.related-reading{padding:18px 22px}}
.catalog{list-style:none;padding:0;margin:0;background:white;border:1px solid var(--line);border-radius:8px;overflow:hidden}.catalog li{border-bottom:1px solid var(--line)}.catalog li:last-child{border-bottom:0}.catalog a{display:grid;grid-template-columns:36px minmax(0,1fr);gap:14px;padding:22px 24px;text-decoration:none}.catalog a:hover{background:#edf2ff}.catalog .num{font-weight:800;color:var(--blue);padding-top:3px}.catalog .category{display:block;color:var(--muted);font-size:.875rem}.catalog h3{font-size:1.125rem;line-height:1.6;margin:4px 0 6px}.catalog p{font-size:.875rem;color:var(--muted);line-height:1.75;margin:0}.read-layout{max-width:840px;margin:32px auto 65px}.breadcrumb{font-size:.875rem;margin:0 0 20px;color:var(--muted)}.reading{background:white;border:1px solid var(--line);border-radius:8px;overflow:hidden}.reading-head{padding:30px 30px 0}.reading-head h1{font-size:clamp(1.7rem,3.2vw,2.35rem);line-height:1.65;margin:12px 0}.reading-head .excerpt{margin-bottom:20px}.reading .body{padding-bottom:36px}.reading .body>h3:first-child{border-top:1px solid var(--line);padding-top:24px}.page-nav{display:grid;grid-template-columns:1fr 1fr;gap:16px;margin-top:24px}.page-nav a{background:white;border:1px solid var(--line);border-radius:6px;text-decoration:none;padding:16px 20px}.page-nav a:hover{border-color:var(--blue)}.page-nav small{display:block;color:var(--blue);font-size:.875rem}.page-nav span{font-size:1rem;line-height:1.7;display:block;margin-top:5px}.back-list{display:block;text-align:center;margin-top:22px}.mini-list li{overflow-wrap:anywhere}.reading .table-scroll{max-width:100%}.guide a{padding:8px 0}@media(max-width:480px){.catalog a{padding:18px 16px;gap:10px;grid-template-columns:28px minmax(0,1fr)}.reading-head{padding:24px 22px 0}.page-nav{grid-template-columns:1fr}.read-layout{margin-top:22px}.reading-head h1{font-size:1.6rem}} 

.affiliate-disclosure{font-size:1rem;line-height:1.7;margin-top:16px;margin-bottom:0;padding:12px 16px;border:1px solid var(--line);border-radius:6px;background:white;color:var(--ink)}.affiliate-disclosure strong{color:var(--blue);margin-right:8px}

.guide p a{display:inline;padding:0;border:0;text-decoration:underline}
 .decision{border:1px solid var(--line);border-radius:6px;padding:20px;margin:22px 0;background:#f5f7fc}.decision h4{font-size:1.125rem;margin:0 0 16px}.decision fieldset{border:0;padding:0;margin:0}.decision legend{font-weight:700;margin-bottom:12px}.decision label{display:block;margin:10px 0;cursor:pointer}.decision input{width:19px;height:19px;vertical-align:middle;margin-right:10px;accent-color:var(--blue)}.decision-summary{font-weight:700;color:var(--blue)}.decision .eligible td,.decision .eligible th{background:#edf2ff}