:root{color-scheme:light;--color-bg:#F5F8FC;--color-surface:#FFFFFF;--color-text:#202C36;--color-text-muted:#526477;--color-primary:#245EA8;--color-on-primary:#FFFFFF;--color-primary-hover:#1C4C89;--color-primary-active:#163D70;--color-accent:#E1B84C;--color-on-accent:#202C36;--color-border:#CBD6E2;--color-control-border:#74869A;--color-focus:#245EA8;--color-result-bg:#EAF1FA;--color-input:#FFFFFF;--color-success-text:#246B45;--color-success-bg:#EAF5EE;--color-warning-text:#805600;--color-warning-bg:#FCF3D8;--color-error-text:#B42332;--color-error-bg:#FCEEF0;--color-chart-pension:#245EA8;--color-chart-health:#457FAD;--color-chart-other:#526477;--color-chart-income-tax:#805600;--color-chart-residence-tax:#E1B84C;--color-chart-net:#246B45}@media (prefers-color-scheme:dark){:root{color-scheme:dark;--color-bg:#121C27;--color-surface:#1B2938;--color-text:#EDF3FA;--color-text-muted:#AFBFD0;--color-primary:#91BEF5;--color-on-primary:#121C27;--color-primary-hover:#B3D3FA;--color-primary-active:#CEE3FC;--color-accent:#E1B84C;--color-on-accent:#202C36;--color-border:#3D5064;--color-control-border:#8196AD;--color-focus:#91BEF5;--color-result-bg:#23374E;--color-input:#121C27;--color-success-text:#8DD5AA;--color-success-bg:#203C30;--color-warning-text:#E1B84C;--color-warning-bg:#3A301B;--color-error-text:#FFADB7;--color-error-bg:#432832;--color-chart-pension:#91BEF5;--color-chart-health:#78ACD5;--color-chart-other:#AFBFD0;--color-chart-income-tax:#E1B84C;--color-chart-residence-tax:#F0A46C;--color-chart-net:#8DD5AA}}*{box-sizing:border-box}body{margin:0;background:var(--color-bg);font-family:var(--font-sans),"Hiragino Sans",system-ui,sans-serif;font-size:16px;line-height:1.65}a,body{color:var(--color-text)}a{-webkit-text-decoration-color:var(--color-primary);text-decoration-color:var(--color-primary);text-underline-offset:3px}.num{font-family:var(--font-mono),ui-monospace,monospace;font-feature-settings:"tnum";font-variant-numeric:tabular-nums;letter-spacing:-.01em}.wrap{max-width:1040px;margin:0 auto;padding:0 16px}header.top{border-bottom:1px solid var(--color-border);background:var(--color-surface)}header.top .wrap{display:flex;align-items:center;justify-content:space-between;min-height:60px}.wordmark{display:flex;align-items:baseline;gap:8px;text-decoration:none;color:var(--color-text);font-weight:700;font-size:1.15rem;letter-spacing:.02em}.wordmark small{font-weight:400;color:var(--color-text-muted);font-size:.8rem}.wordmark .jp{color:var(--color-primary);font-size:.95rem}header.top nav{display:flex;gap:18px;font-size:.9rem}.intro{padding:32px 0 10px;display:flex;gap:20px;align-items:flex-start;justify-content:space-between}.intro h1{font-size:clamp(1.6rem,4vw,2.3rem);line-height:1.2;margin:0 0 8px;letter-spacing:-.01em}.intro p{color:var(--color-text-muted);margin:0;max-width:40em}.hanko{flex:none;width:74px;height:74px;border:3px solid var(--color-primary);border-radius:3px;color:var(--color-primary);display:grid;place-items:center;text-align:center;font-weight:700;font-size:.78rem;line-height:1.1;background:var(--color-result-bg)}.hanko b{display:block;font-size:1.05rem}@media (max-width:600px){.hanko{width:58px;height:58px;font-size:.65rem}}.calc{display:grid;grid-template-columns:340px 1fr;grid-gap:24px;gap:24px;margin:22px 0 8px;align-items:start}@media (max-width:860px){.calc{grid-template-columns:1fr}}.panel{position:-webkit-sticky;position:sticky;top:16px;background:var(--color-surface);border:1px solid var(--color-border);border-radius:0;padding:20px}.panel h2{font-size:.8rem;letter-spacing:.12em;text-transform:uppercase;color:var(--color-text-muted);margin:0 0 14px}.field{margin-bottom:16px}.field label{display:block;font-size:.85rem;font-weight:600;margin-bottom:6px}.money{display:flex;align-items:center;border:2px solid var(--color-text);border-radius:3px;background:var(--color-input);padding:0 12px}.money span{color:var(--color-text-muted);font-weight:600}.money input{border:0;outline:0;background:transparent;color:var(--color-text);font:inherit;font-family:var(--font-mono),monospace;font-size:1.35rem;width:100%;padding:10px 8px}.money:focus-within{border-color:var(--color-primary)}.quick{display:flex;flex-wrap:wrap;gap:6px;margin-top:8px}.quick button{font:inherit;font-size:.8rem;border:1px solid var(--color-control-border);background:var(--color-input);color:var(--color-text);border-radius:3px;padding:3px 10px;cursor:pointer}.quick button[aria-pressed=true]{background:var(--color-primary);color:var(--color-on-primary);border-color:var(--color-primary)}.pair{display:grid;grid-template-columns:1fr 1fr;grid-gap:12px;gap:12px}.small input{width:100%;font:inherit;font-family:var(--font-mono),monospace;border:1px solid var(--color-control-border);border-radius:3px;padding:8px 10px;background:var(--color-input);color:var(--color-text)}.hint{font-size:.78rem;color:var(--color-text-muted);margin-top:4px}.toggle{display:flex;gap:10px;align-items:flex-start;font-size:.88rem;padding:10px 12px;border:1px dashed var(--color-border);border-radius:3px;cursor:pointer}.toggle input{margin-top:4px;accent-color:var(--color-primary)}.slip{background:var(--color-surface);border:1px solid var(--color-border);border-radius:4px;box-shadow:none;position:relative;overflow:hidden}.slip-head{display:flex;justify-content:space-between;align-items:baseline;padding:14px 20px;border-bottom:2px solid var(--color-primary)}.slip-head strong{font-size:1.05rem;letter-spacing:.25em}.slip-head span{font-size:.75rem;letter-spacing:.08em}.slip-head span,.slip-sec{color:var(--color-text-muted);text-transform:uppercase}.slip-sec{padding:6px 20px 2px;font-size:.72rem;letter-spacing:.14em;border-bottom:1px solid var(--color-border);background:var(--color-bg)}.slip table{width:100%;border-collapse:collapse}.slip th{font-weight:500;font-size:.72rem;color:var(--color-text-muted);text-align:right;padding:6px 20px 4px}.slip td{padding:8px 20px;border-bottom:1px dashed var(--color-border);vertical-align:top}.slip td.r{text-align:right;white-space:nowrap}.slip td .ja{display:block;font-size:.72rem;color:var(--color-text-muted)}.slip tr.sum td{font-weight:700;border-bottom:1px solid var(--color-primary)}.dot{display:inline-block;width:9px;height:9px;border-radius:2px;margin-right:8px;vertical-align:1px}.slip-net{background:var(--color-result-bg);border-left:5px solid var(--color-accent);display:flex;justify-content:space-between;align-items:flex-end;gap:12px;padding:16px 20px 18px;flex-wrap:wrap}.slip-net .label{font-size:.8rem;color:var(--color-text-muted)}.slip-net .label b{display:block;font-size:1rem;color:var(--color-text)}.slip-net .big{font-size:clamp(1.8rem,5vw,2.4rem);font-weight:600;color:var(--color-primary);line-height:1}.slip-net .month{font-size:.85rem;color:var(--color-text-muted);text-align:right}.slip .stamp{width:50px;height:50px;flex:none;border:2.5px solid var(--color-primary);color:var(--color-primary);border-radius:3px;display:grid;place-items:center;font-weight:700;font-size:.8rem;background:var(--color-accent);color:var(--color-on-accent);border-color:var(--color-accent)}.flow{margin:0 20px 18px}.flow-bar{display:flex;height:14px;border-radius:3px;overflow:hidden}.flow-bar span{display:block;height:100%}.flow-legend{display:flex;flex-wrap:wrap;gap:4px 14px;margin-top:8px;font-size:.75rem;color:var(--color-text-muted)}main h2.sec{font-size:1.25rem;margin:44px 0 12px;display:flex;align-items:center;gap:10px}main h2.sec:before{content:"";width:14px;height:14px;border:2px solid var(--color-primary);border-radius:50%}.cards{display:grid;grid-template-columns:repeat(auto-fit,minmax(240px,1fr));grid-gap:12px;gap:12px}.cards .c{background:transparent;border:0;border-top:3px solid var(--color-primary);border-radius:0;padding:14px 16px;font-size:.92rem}.cards .c b{display:block;margin-bottom:4px}.cards .c .ja{color:var(--color-primary);font-weight:700}.ladder{display:grid;grid-template-columns:repeat(auto-fill,minmax(150px,1fr));grid-gap:8px;gap:8px;padding:0;list-style:none}.ladder a{display:flex;justify-content:space-between;gap:6px;padding:8px 12px;background:var(--color-surface);border:1px solid var(--color-border);border-radius:3px;text-decoration:none;font-size:.85rem}.ladder a span:last-child{color:var(--color-primary)}details{background:var(--color-surface);border:1px solid var(--color-border);border-radius:0;padding:12px 16px;margin-bottom:8px}details summary{cursor:pointer;font-weight:600}.lede{color:var(--color-text-muted)}.crumbs{margin-top:18px}.crumbs,footer.bottom{font-size:.8rem;color:var(--color-text-muted)}footer.bottom{margin-top:56px;border-top:1px solid var(--color-border);background:var(--color-surface);padding:26px 0 40px}footer.bottom ul{padding-left:18px}@media (max-width:860px){.panel{position:static}}@media (max-width:520px){.slip td:nth-child(3),.slip th:nth-child(3){display:none}.slip td,.slip th,.slip-head,.slip-net,.slip-sec{padding-left:14px;padding-right:14px}.slip td:first-child{min-width:9em}.slip-head span{display:none}.flow{margin:0 14px 16px}}a{color:var(--color-primary)}a:hover{color:var(--color-primary-hover)}a:active{color:var(--color-primary-active)}:where(a,button,input,summary):focus-visible{outline:3px solid var(--color-focus);outline-offset:3px}.money:focus-within{outline:3px solid var(--color-focus);outline-offset:3px}.quick button:hover{background:var(--color-primary-hover);color:var(--color-on-primary);border-color:var(--color-primary-hover)}.quick button:active{background:var(--color-primary-active);color:var(--color-on-primary)}.quick button[aria-pressed=true]{box-shadow:inset 0 -3px 0 var(--color-accent);font-weight:700}input::placeholder{color:var(--color-text-muted);opacity:1}.flow-bar span+span{border-left:2px solid var(--color-surface)}.flow-legend{padding-top:8px}@media (max-width:600px){header.top .wrap{flex-wrap:wrap;gap:8px;padding-top:10px;padding-bottom:10px}.wordmark small{display:none}.intro{gap:12px}}