:root{--primary:#1e3a8a;--primary-light:#2563eb;--primary-dark:#10264e;--primary-bg:#eff6ff;--text-main:#0f172a;--text-sub:#334155;--text-muted:#64748b;--bg-main:#f8fafc;--bg-card:#fff;--accent-light:#f59e0b;--border-color:#e2e8f0;--control-border:#64748b;--warning-bg:#fffbeb;--warning-text:#92400e;--error-bg:#fef2f2;--error-text:#991b1b;--success-bg:#ecfdf5;--success-text:#065f46;--shadow:0 2px 6px rgba(15,23,42,.06);--radius:18px;--header-height:76px}
*,*::before,*::after{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:calc(var(--header-height) + 24px)}body{margin:0;background:var(--bg-main);color:var(--text-main);font-family:-apple-system,BlinkMacSystemFont,"Apple SD Gothic Neo","Malgun Gothic",sans-serif;font-size:16px;line-height:1.75;word-break:keep-all;overflow-wrap:anywhere}a{color:var(--primary);text-underline-offset:4px}button,input,select,textarea{font:inherit}button,a,input,select,textarea{touch-action:manipulation}button{cursor:pointer}button:disabled{cursor:not-allowed;opacity:.6}a,button{min-width:0}a:focus-visible,button:focus-visible,input:focus-visible,select:focus-visible,textarea:focus-visible,summary:focus-visible{outline:3px solid var(--primary-light);outline-offset:4px}h1,h2,h3,p{margin-top:0}h1{font-size:38px;font-weight:800;line-height:1.35;letter-spacing:-1.5px;margin-bottom:20px;color:var(--primary-dark)}h2{font-size:25px;line-height:1.4;font-weight:800;letter-spacing:-.6px;margin-bottom:16px}h3{font-size:20px;line-height:1.5;margin-bottom:12px}p{margin-bottom:16px;color:var(--text-sub)}ul,ol{padding-left:24px}li{margin-bottom:8px}img,svg{max-width:100%}.container{width:100%;max-width:840px;margin-inline:auto;padding-inline:20px}.skip-link{position:fixed;top:-90px;left:16px;z-index:300;background:var(--primary);color:white;padding:12px 20px;border-radius:8px}.skip-link:focus{top:8px}.site-header{background:white;border-bottom:1px solid var(--border-color);position:sticky;top:0;z-index:50}.header-inner{max-width:1080px;margin:auto;padding:18px 24px;display:flex;align-items:center;justify-content:space-between;gap:24px}.brand{display:inline-flex;align-items:center;gap:10px;color:var(--primary-dark);font-size:22px;font-weight:800;letter-spacing:-.5px;text-decoration:none;white-space:nowrap}.brand-mark{width:36px;height:36px;border-radius:10px;background:var(--primary);display:grid;place-items:center;color:white}.brand-mark svg{width:23px;height:23px}.main-nav{display:flex;gap:20px;align-items:center}.main-nav a{font-size:14px;font-weight:700;color:var(--text-sub);text-decoration:none;padding:8px 0}.main-nav a[aria-current=page]{color:var(--primary-light);text-decoration:underline}.menu-button{display:none;min-width:44px;min-height:44px;background:white;color:var(--primary);border:1px solid var(--border-color);border-radius:8px;padding:6px 12px;font-weight:700}.hero{padding:48px 0 8px}.hero .eyebrow{display:flex;align-items:center;gap:8px;color:var(--primary);font-size:13px;letter-spacing:1.4px;font-weight:800;margin-bottom:16px}.eyebrow::before{content:"";display:block;width:24px;height:2px;background:var(--accent-light)}.hero-home{padding-top:56px}.hero-home h1{font-size:40px;max-width:690px}.hero-home h1 em{font-style:normal;color:var(--primary-light)}.hero .lead{max-width:650px;font-size:17px}.meta{font-size:13px;color:var(--text-muted);margin:16px 0 24px}.breadcrumb{font-size:13px;color:var(--text-muted);padding-top:24px}.breadcrumb ol{list-style:none;display:flex;flex-wrap:wrap;gap:8px;margin:0;padding:0}.breadcrumb li{margin:0}.breadcrumb li+li::before{content:"/";margin-right:8px;color:var(--text-muted)}.card,.article-section,.calc-form-card,.calc-result-card{border:1px solid var(--border-color);border-radius:var(--radius);background:var(--bg-card);box-shadow:var(--shadow);padding:28px;margin-bottom:24px;min-width:0}.section{margin-block:40px}.section-heading{display:flex;justify-content:space-between;align-items:baseline;gap:12px;flex-wrap:wrap}.section-heading small{color:var(--text-muted);font-size:13px;font-weight:400}.hub-card,.nexus-card{display:block;text-decoration:none;background:white;border:1px solid var(--border-color);border-radius:14px;padding:24px;margin-bottom:16px;box-shadow:var(--shadow);position:relative}.hub-card{border-left:5px solid var(--primary-light)}.hub-card .icon{display:grid;place-items:center;width:48px;height:48px;background:var(--primary-bg);border-radius:12px;color:var(--primary);margin-bottom:16px}.hub-card .icon svg{width:26px;height:26px}.hub-card h3,.nexus-card h3{color:var(--primary-dark);margin-bottom:8px}.hub-card p,.nexus-card p{margin-bottom:12px}.card-label{font-size:12px;letter-spacing:.8px;color:var(--text-muted);font-weight:700}.link-action{font-size:14px;font-weight:800;color:var(--primary)}.card--document{border-left-color:#6d28d9}.card--guide{border-left-color:#0f766e}.card--document .icon{background:#f5f3ff;color:#6d28d9}.card--guide .icon{background:#f0fdfa;color:#0f766e}.nexus-card{background:var(--primary-bg);box-shadow:none;border-left:4px solid var(--primary-light)}.geo-summary-box{background:var(--primary-bg);border-left:4px solid var(--primary-light);border-radius:12px;padding:24px;margin-bottom:24px}.geo-summary-box h2{font-size:18px;color:var(--primary);margin-bottom:12px}.geo-summary-box p:last-child,.card p:last-child,.notice-box p:last-child{margin-bottom:0}.geo-summary-box ul{margin-bottom:0}.notice-box{padding:20px 24px;border-radius:12px;background:var(--primary-bg);color:var(--primary);margin:24px 0}.notice-box strong{display:block;margin-bottom:8px}.notice-box p{color:inherit}.notice-box-warning{background:var(--warning-bg);color:var(--warning-text)}.notice-box-error{background:var(--error-bg);color:var(--error-text)}.notice-box-success{background:var(--success-bg);color:var(--success-text)}.ad-placement{margin:32px 0;padding:12px 0;border-top:1px solid var(--border-color);border-bottom:1px solid var(--border-color);width:100%}.ad-label{display:block;color:var(--text-muted);font-size:12px;letter-spacing:1px;margin-bottom:8px}.adsbygoogle{display:block}.toc{padding:24px;background:white;border:1px solid var(--border-color);border-radius:12px;margin-bottom:32px}.toc h2{font-size:18px}.toc ol{margin:0;padding-left:24px}.toc li{margin:0}.toc a{display:block;padding:10px 0;font-size:15px;line-height:1.6;text-decoration:none;min-height:44px}.article-section{margin-block:24px;scroll-margin-top:calc(var(--header-height) + 24px)}.table-wrap{width:100%;overflow-x:auto;margin:20px 0}table{border-collapse:collapse;width:100%;font-size:15px;min-width:460px}caption{text-align:left;font-size:14px;font-weight:700;margin-bottom:12px}th,td{text-align:left;padding:14px 12px;border-bottom:1px solid var(--border-color);vertical-align:top}th{background:var(--bg-main);color:var(--primary-dark)}td:first-child{font-weight:700}.procedure-step-card{border:1px solid var(--border-color);border-radius:12px;padding:20px;margin:16px 0;background:white}.step-number{display:block;font-size:12px;color:var(--primary-light);font-weight:800;letter-spacing:1px;margin-bottom:8px}.official-card{padding:24px;border:1px solid var(--border-color);border-radius:14px;background:white;margin:24px 0}.official-card h3{margin-bottom:8px}.official-url{font-size:14px;display:block;overflow-wrap:anywhere;color:var(--text-muted);margin-bottom:16px}.button-row{display:flex;flex-wrap:wrap;gap:12px}.btn{display:inline-flex;align-items:center;justify-content:center;gap:8px;padding:12px 20px;min-height:48px;border-radius:8px;background:var(--primary);color:white;border:2px solid var(--primary);font-weight:700;text-decoration:none;text-align:center;line-height:1.5}.btn-secondary{color:var(--primary);background:white;border-color:var(--border-color)}.btn-wide{width:100%}.source-list{font-size:14px}.source-list li{margin-bottom:12px}.source-list a{overflow-wrap:anywhere}details{border-top:1px solid var(--border-color);padding:16px 0}summary{font-weight:700;cursor:pointer;min-height:44px;padding:8px 0}details p{margin:12px 0 0}.calc-form-card{padding:0;overflow:visible}.form-heading{padding:24px 28px;border-bottom:1px solid var(--border-color)}.form-heading h2{font-size:21px;margin:0}.form-content{padding:24px 28px}.field{background:var(--bg-main);padding:18px;border-radius:12px;margin-bottom:20px}.field label,.field legend{display:block;font-weight:700;margin-bottom:8px;color:var(--text-main)}fieldset{min-width:0;border:0;padding:0;margin:0}.field input:not([type=checkbox]):not([type=radio]),.field select,.field textarea,.search-input{display:block;width:100%;min-height:52px;border:2px solid var(--control-border);border-radius:8px;background:white;color:var(--text-main);padding:12px;font-size:16px}.field textarea{min-height:130px;resize:vertical}.help-text{font-size:14px;color:var(--text-sub);margin:10px 0 0}.field-error{font-size:14px;color:var(--error-text);font-weight:700;margin:8px 0 0}.field [aria-invalid=true]{border-color:var(--error-text)}.check-label{display:flex;gap:12px;align-items:flex-start;min-height:44px;padding:10px 0}.check-label input{width:22px;height:22px;flex:0 0 22px;margin-top:3px;accent-color:var(--primary)}.calc-actions{border-top:1px solid var(--border-color);padding-top:24px;margin-top:24px}.calc-actions .btn+.btn{margin-top:12px}.calc-result-card{padding:0;scroll-margin-top:calc(var(--header-height) + 24px)}.result-heading{background:var(--primary-dark);border-top:5px solid var(--accent-light);padding:24px 28px;border-radius:17px 17px 0 0;color:white}.result-heading h2{color:white;font-size:21px;margin:0 0 12px}.result-value{font-size:36px;font-weight:800;line-height:1.3}.result-body{padding:24px 28px}.summary-row{display:flex;justify-content:space-between;gap:20px;padding:14px 0;border-bottom:1px solid var(--border-color);flex-wrap:wrap}.summary-row span{color:var(--text-sub)}.summary-row strong{color:var(--primary-dark)}.result-stale{background:var(--warning-bg);color:var(--warning-text);padding:16px;font-weight:700}.letter-output{white-space:pre-wrap;word-break:normal;font-family:inherit;line-height:1.8;margin:0;background:var(--bg-main);padding:20px;border-radius:12px;overflow-wrap:anywhere}.status-message{font-size:14px;color:var(--primary);margin:12px 0;min-height:24px}.mini-tool{margin:24px 0;border:1px solid var(--border-color);border-radius:12px;padding:24px;background:white}.search-form{padding:24px;background:white;border-radius:14px;border:1px solid var(--border-color);margin:24px 0}.search-form label{display:block;font-weight:700;margin-bottom:10px}.search-form .btn{margin-top:12px}.search-results{list-style:none;padding:0}.search-results li{margin-bottom:16px}.empty-state{padding:24px;border:1px dashed var(--control-border);border-radius:12px}.site-footer{margin-top:64px;background:var(--primary-dark);color:#cbd5e1}.footer-inner{padding:36px 20px}.footer-brand{font-size:22px;font-weight:800;color:white;margin-bottom:8px}.site-footer p{font-size:14px;color:#cbd5e1}.footer-links{display:flex;flex-wrap:wrap;gap:12px 20px;margin:20px 0}.footer-links a{font-size:14px;color:white;min-height:44px;padding-block:10px}.footer-small{font-size:12px;border-top:1px solid #334766;padding-top:20px}.print-only{display:none}[hidden]{display:none!important}.sr-only{position:absolute;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap;border:0}
@media(hover:hover){.hub-card:hover,.nexus-card:hover{border-color:var(--primary-light);box-shadow:0 4px 12px rgba(30,58,138,.09)}.btn:hover{background:var(--primary-dark)}.btn-secondary:hover{background:var(--primary-bg);color:var(--primary)}.main-nav a:hover,.toc a:hover{text-decoration:underline}}
@media(max-width:1060px){.menu-button{display:block}.main-nav{display:none;position:absolute;top:100%;left:0;right:0;background:white;border-bottom:1px solid var(--border-color);padding:16px 24px;flex-direction:column;align-items:stretch;gap:4px}.main-nav.is-open{display:flex}.main-nav a{padding:12px 0;min-height:44px}.header-inner{padding:14px 20px}}
@media(max-width:600px){:root{--header-height:73px}.container{padding-inline:16px}.hero{padding-top:32px}.hero-home{padding-top:36px}h1,.hero-home h1{font-size:28px;letter-spacing:-.7px}h2{font-size:23px}.hero .lead{font-size:16px}.card,.article-section,.hub-card,.nexus-card{padding:20px;border-radius:14px}.geo-summary-box,.notice-box,.official-card,.toc,.mini-tool{padding:20px}.form-heading,.form-content,.result-heading,.result-body{padding:20px}.field{padding:16px}.brand{font-size:20px}.result-value{font-size:32px}.button-row>.btn{flex:1 1 100%}.section{margin-block:32px}.summary-row{gap:8px}.hero-home h1 br{display:none}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}*{transition:none;animation:none}}
@media print{.site-header,.site-footer,.ad-placement,.btn,.search-form,.toc{display:none}body{background:white}.container{max-width:none;padding:0}.card,.article-section,.calc-result-card{box-shadow:none;break-inside:avoid}.print-only{display:block}.result-heading{background:white;color:black;border-color:black}.result-heading h2{color:black}}
.affiliate-card{padding:24px;border:1px solid #fcd34d;border-radius:14px;background:var(--warning-bg);margin-bottom:20px}.btn-affiliate{background:#f59e0b;color:#0f172a;border-color:#92400e}@media(hover:hover){.btn-affiliate:hover{background:#fbbf24;color:#0f172a}}
.copy-fallback{display:block;width:100%;min-height:100px;padding:12px;border:2px solid var(--control-border);border-radius:8px;background:white;font:inherit;margin-top:12px}
.direct-answer{font-weight:700;color:var(--primary-dark);font-size:17px}