:root{--primary:#16334d;--primary-light:#215982;--primary-bg:#edf5f9;--accent:#0a6d6a;--accent-bg:#eaf6f3;--accent-light:#eab763;--text-main:#132d42;--text-sub:#3b5060;--text-muted:#5c6c77;--bg-main:#f5f7f8;--bg-card:#fff;--border-color:#dce4e7;--control-border:#637986;--radius:16px;--shadow:0 3px 15px #102e4008;--content:800px}
*{box-sizing:border-box;min-width:0}html{scroll-behavior:smooth;scroll-padding-top:var(--sticky-offset,110px)}body{margin:0;background:var(--bg-main);color:var(--text-main);font-family:-apple-system,BlinkMacSystemFont,"Segoe UI","Apple SD Gothic Neo","Malgun Gothic",sans-serif;font-size:17px;line-height:1.8;word-break:keep-all;overflow-wrap:anywhere}a{color:var(--accent);text-underline-offset:4px}a:hover{color:var(--primary)}button,input,select,textarea{font:inherit}button{cursor:pointer}img,svg{max-width:100%;height:auto}button,a,input,select,textarea,summary{touch-action:manipulation}:focus-visible{outline:3px solid #94600d;outline-offset:4px}h1,h2,h3{line-height:1.4;letter-spacing:-.045em;margin:0 0 16px}h1{font-size:38px;font-weight:800}h2{font-size:26px;margin-top:0}h3{font-size:21px}p{margin:0 0 18px}p:last-child{margin-bottom:0}ul,ol{padding-left:24px}li{padding-left:3px;margin:8px 0}strong{font-weight:750}small,.small{font-size:14px;color:var(--text-muted)}[hidden]{display:none!important}section[id],h2[id],.tool-result{scroll-margin-top:var(--sticky-offset,110px)}.wrap{width:min(var(--content),calc(100% - 40px));margin:auto}.skip-link{position:fixed;top:-80px;left:12px;z-index:100;background:#fff;padding:12px}.skip-link:focus{top:8px}.utility-bar{background:var(--primary);color:#e0eaf1;padding:7px 0;font-size:12px;letter-spacing:.03em}.utility-bar .wrap{display:flex;justify-content:space-between;gap:16px}.site-header{background:#ffffffed;border-bottom:1px solid var(--border-color);position:sticky;top:0;z-index:20;backdrop-filter:blur(10px)}.header-inner{width:min(1100px,calc(100% - 40px));min-height:82px;margin:auto;display:flex;align-items:center;gap:25px;flex-wrap:wrap}.brand{display:flex;align-items:center;gap:11px;color:var(--primary);text-decoration:none;white-space:normal;flex-shrink:0;max-width:100%;font-size:20px;font-weight:800;letter-spacing:-.06em}.brand svg{width:38px;flex-shrink:0}.brand small{display:block;line-height:1.4;font-size:10px;letter-spacing:.15em;font-weight:650;white-space:normal}.desktop-nav{display:flex;align-items:center;gap:22px;margin-left:auto;flex-wrap:wrap;justify-content:flex-end}.desktop-nav a{color:var(--text-sub);text-decoration:none;font-size:14px;font-weight:650;min-height:44px;display:flex;align-items:center}.desktop-nav a[aria-current]{color:var(--accent);border-bottom:2px solid var(--accent)}.menu-toggle{margin-left:auto;display:none;min-width:48px;min-height:48px;border:1px solid var(--border-color);border-radius:10px;background:white;color:var(--primary);flex-shrink:0;white-space:nowrap}.mobile-nav{padding:10px 20px 20px;border-top:1px solid var(--border-color)}.mobile-nav a{display:block;padding:10px 4px;text-decoration:none;color:var(--primary)}.breadcrumb{font-size:13px;display:flex;gap:9px;flex-wrap:wrap;color:var(--text-muted);padding:24px 0}.breadcrumb a{color:var(--text-muted)}.eyebrow{font-size:12px;letter-spacing:.12em;font-weight:750;color:var(--accent);display:block;margin-bottom:16px}.hero-shell{background:linear-gradient(180deg,#eaf2f4 0%,#f5f7f8 100%);border-bottom:1px solid var(--border-color);position:relative}.home-hero{padding:56px 0 38px}.home-hero h1{max-width:700px;font-size:40px;line-height:1.4;margin-bottom:20px}.home-hero h1 em{font-style:normal;color:var(--accent)}.hero-lead{max-width:680px;color:var(--text-sub);font-size:18px}.hero-actions,.button-row{display:flex;gap:12px;flex-wrap:wrap;margin-top:24px}.button{min-height:48px;padding:11px 20px;display:inline-flex;align-items:center;justify-content:center;gap:12px;border-radius:9px;background:var(--primary);border:2px solid var(--primary);color:#fff;text-decoration:none;font-size:16px;font-weight:750;line-height:1.55}.button:hover{background:#234c6a;color:#fff}.button--secondary{background:white;color:var(--primary);border-color:#aebec7}.button--secondary:hover{background:var(--primary-bg);color:var(--primary)}.button--teal{background:var(--accent);border-color:var(--accent)}.button--wide{width:100%}.hero-footnote{margin:22px 0 0;color:var(--text-muted);font-size:13px}.path-ribbon{margin-top:30px;border-top:1px solid #c7d7de;padding:18px 0 0;display:flex;gap:14px;flex-wrap:wrap;align-items:center;font-size:13px;color:var(--text-sub)}.path-ribbon span{display:inline-flex;gap:7px;align-items:center}.path-ribbon b{color:var(--accent);font-size:11px}.section{margin:44px 0}.section-intro{color:var(--text-sub);margin-bottom:24px}.section-kicker{font-size:12px;color:var(--accent);font-weight:750;letter-spacing:.1em;margin-bottom:8px;display:block}.card,.content-section,.geo-summary-box,.calc-form-card,.calc-result-card{padding:28px;background:white;border:1px solid var(--border-color);border-radius:var(--radius);box-shadow:var(--shadow);margin:22px 0}.card h2,.content-section h2{padding-bottom:16px;border-bottom:1px solid var(--border-color)}.card h3{margin-top:22px}.geo-summary-box{border-left:4px solid var(--accent);background:var(--accent-bg);box-shadow:none}.geo-summary-box h2{font-size:21px}.geo-summary-box ul{margin-bottom:0}.link-stack{display:flex;flex-direction:column;gap:12px}.hub-card,.nexus-card{position:relative;display:block;padding:22px 56px 22px 24px;border:1px solid var(--border-color);border-left:4px solid var(--accent);border-radius:12px;background:white;text-decoration:none;box-shadow:var(--shadow);transition:transform .15s,border-color .15s;color:var(--primary)}.hub-card::after,.nexus-card::after{content:'↗';position:absolute;right:22px;top:24px;font-size:22px;color:var(--accent)}.hub-card h3,.nexus-card h3{font-size:20px;margin-bottom:8px}.hub-card p,.nexus-card p{font-size:15px;color:var(--text-sub);line-height:1.7}.card-tag{font-size:11px;letter-spacing:.08em;color:var(--accent);font-weight:750;margin-bottom:6px;display:block}.card--calc{border-left-color:#4268a7;background:#f3f6fc}.card--docs{border-left-color:var(--accent);background:#f4f9f8}.card--review{border-left-color:#8d6f35;background:#fffcf5}.card-count{font-size:12px;color:var(--text-muted);margin-top:12px;display:block}.search-form{display:flex;gap:8px;margin:22px 0}.search-form input{flex:1}.search-form button{min-width:80px}input:not([type=checkbox]):not([type=radio]),select,textarea{width:100%;background:#fff;border:2px solid var(--control-border);border-radius:9px;min-height:52px;padding:11px 14px;color:var(--text-main);font-size:16px}textarea{min-height:125px;resize:vertical}label{display:block;font-weight:700;margin-bottom:8px}.field{margin:22px 0}.field .hint{display:block;font-size:14px;color:var(--text-sub);margin:8px 0}.form-error{color:#991b1b;font-weight:650}.page-heading{padding:8px 0 18px}.page-heading .eyebrow{margin-bottom:12px}.page-heading p{font-size:18px;color:var(--text-sub)}.article-meta{color:var(--text-muted);font-size:13px;display:flex;gap:8px 18px;flex-wrap:wrap;padding:10px 0 12px}.toc{border:1px solid var(--border-color);border-radius:12px;padding:22px 26px;background:white;margin:26px 0}.toc h2{font-size:19px}.toc ol{margin:12px 0 0;padding-left:22px}.toc li{margin:0}.toc a{min-height:44px;display:flex;align-items:center;font-size:15px;line-height:1.6;text-decoration:none;color:var(--primary)}.notice{padding:20px 22px;border-radius:10px;border-left:4px solid #be8a34;background:#fffbef;color:#78501e;margin:22px 0;font-size:15px}.notice--info{background:var(--primary-bg);color:var(--primary);border-color:var(--primary-light)}.notice strong{display:block;margin-bottom:5px}.procedure-step-card{padding:22px 0;border-bottom:1px solid var(--border-color)}.procedure-step-card:last-child{border:0;padding-bottom:0}.procedure-step-card h3{font-size:20px;display:flex;align-items:center;gap:12px}.step-number{display:inline-flex;align-items:center;justify-content:center;background:var(--accent-bg);color:var(--accent);border-radius:50%;width:32px;height:32px;font-size:13px;flex-shrink:0}.table-scroll{overflow-x:auto;margin:22px 0;border:1px solid var(--border-color);border-radius:10px}table{border-collapse:collapse;width:100%;min-width:520px;font-size:15px}caption{text-align:left;padding:14px 16px;color:var(--primary);font-weight:700;background:#f1f6f8}th,td{padding:14px 16px;text-align:left;vertical-align:top;border-bottom:1px solid var(--border-color)}th{background:#edf3f5;color:var(--primary);font-weight:750}tbody tr:last-child td,tbody tr:last-child th{border-bottom:0}details{border-bottom:1px solid var(--border-color);padding:10px 0}summary{font-weight:750;cursor:pointer;min-height:48px;padding:12px 4px;line-height:1.6}details p{margin:8px 0 18px;color:var(--text-sub);font-size:16px}.ad-placement{margin:32px 0;padding:16px 0;border-top:1px solid var(--border-color);border-bottom:1px solid var(--border-color);text-align:center;background:transparent;clear:both}.ad-label{display:block;font-size:11px;letter-spacing:.1em;color:#667781;margin-bottom:12px}.adsbygoogle{display:block;min-width:0}.ad-placement:has(ins[data-ad-status=unfilled]){padding-top:10px;padding-bottom:10px}.source-list{padding-left:22px;font-size:15px}.source-list li{margin:14px 0}.official-card{padding:22px;background:var(--primary-bg);border:1px solid #c8d9e5;border-radius:12px;margin:20px 0}.official-card h3{margin-bottom:8px}.official-card .url{font-size:13px;display:block;word-break:break-all;margin:8px 0}.official-card .button-row{margin-top:16px}.site-footer{border-top:1px solid var(--border-color);background:#edf2f4;padding:40px 0 28px;margin-top:52px}.footer-brand{font-size:20px;font-weight:800;margin-bottom:12px}.footer-links{display:flex;flex-wrap:wrap;gap:8px 22px;margin:24px 0}.footer-links a{font-size:14px;min-height:44px;display:inline-flex;align-items:center;color:var(--primary)}.site-footer p{font-size:13px;color:var(--text-sub)}.footer-bottom{border-top:1px solid #ccd8dd;padding-top:20px;font-size:12px;color:var(--text-muted)}.check-row{display:flex;align-items:flex-start;gap:12px;padding:15px 14px;border:1px solid #c7d5db;border-radius:9px;margin:10px 0;background:#fff;font-size:16px;font-weight:500;cursor:pointer}.check-row:has(input:checked){background:var(--accent-bg);border-color:var(--accent)}.check-row input{width:21px;height:21px;margin-top:4px;accent-color:var(--accent);flex-shrink:0}.tool-form fieldset{border:0;padding:0;margin:24px 0}.tool-form legend{font-size:19px;font-weight:750;margin-bottom:10px}.calc-form-card{border-top:4px solid var(--accent)}.calc-result-card{border-top:5px solid var(--primary);background:#f4f8fa}.result-label{font-size:13px;color:var(--text-sub);display:block}.result-number{font-size:38px;font-weight:800;color:var(--primary);line-height:1.4;margin:12px 0}.tool-result pre{font-family:inherit;white-space:pre-wrap;font-size:16px;line-height:1.9;margin:20px 0}.result-stale{color:#78501e;background:#fff5dc;padding:12px;font-size:14px}.summary-row{display:flex;justify-content:space-between;gap:18px;border-bottom:1px solid var(--border-color);padding:12px 0}.money-hint{display:block;font-size:14px;color:var(--accent);margin:8px 0}.quick-amounts{display:flex;gap:10px;flex-wrap:wrap}.quick-amounts button{min-height:44px;min-width:70px;border:1px solid #aabcc5;background:white;border-radius:7px;padding:7px 12px;color:var(--primary)}.search-status{font-size:15px;margin:18px 0}.search-results{display:flex;flex-direction:column;gap:12px}.result-card{background:#fff;border:1px solid var(--border-color);border-radius:12px;padding:20px}.result-card a{font-size:20px;font-weight:750}.result-card p{font-size:14px;margin:8px 0 0}.search-empty{padding:24px;background:white;border:1px solid var(--border-color);border-radius:12px}.article-end{margin-top:28px}.share-status{font-size:14px;min-height:24px;margin-top:12px}.home-illustration{display:block;margin:30px 0 12px;max-width:100%}.hub-topics{margin:32px 0}.hub-topics h3{margin:26px 0 14px}.contact-address{font-size:19px;font-weight:700}.legal-definitions dt{font-weight:750;color:var(--primary);margin-top:20px}.legal-definitions dd{margin:5px 0 18px;color:var(--text-sub)}.no-js{background:#fffbef;padding:18px}.search-suggestions{display:flex;flex-wrap:wrap;gap:8px}.search-suggestions a{display:inline-flex;align-items:center;min-height:44px;padding:5px 14px;background:white;border:1px solid var(--border-color);border-radius:30px;text-decoration:none;font-size:14px}.mini-divider{width:38px;border-top:3px solid var(--accent-light);margin:24px 0}.error-page{padding:60px 0}.error-number{font-size:70px;color:var(--accent);font-weight:800}.home-note{font-size:15px;color:var(--text-sub);padding:22px 0;border-top:1px solid var(--border-color)}
.visually-hidden{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{transform:translateY(-2px);border-color:#7dafa9}}
@media(max-width:1060px){.desktop-nav{display:none}.menu-toggle{display:block}.header-inner{min-height:72px}}
@media(max-width:600px){body{font-size:16px}.wrap{width:calc(100% - 32px)}h1{font-size:28px}h2{font-size:23px}h3{font-size:20px}.home-hero{padding:36px 0 26px}.home-hero h1{font-size:30px}.hero-lead,.page-heading p{font-size:16px}.header-inner{width:calc(100% - 32px);gap:12px}.brand{font-size:18px}.brand svg{width:33px}.brand small{font-size:9px}.utility-bar{font-size:10px}.utility-bar .wrap span:last-child{display:none}.card,.content-section,.geo-summary-box,.calc-form-card,.calc-result-card{padding:21px 19px;margin:18px 0}.section{margin:34px 0}.hub-card,.nexus-card{padding:19px 43px 19px 18px}.hub-card::after,.nexus-card::after{right:15px;top:20px}.hub-card h3,.nexus-card h3{font-size:18px}.hero-actions{flex-direction:column}.hero-actions .button{width:100%}.button{font-size:15px;padding:11px 15px}.toc{padding:20px}.result-number{font-size:30px}.summary-row{flex-wrap:wrap}.search-form{flex-wrap:wrap}.search-form input{flex-basis:65%}.search-form button{flex:1}.home-illustration{margin-top:24px}.path-ribbon{gap:10px;font-size:12px}.article-meta{gap:5px 14px}.breadcrumb{padding:20px 0}.official-card{padding:19px}.official-card .button-row{flex-direction:column}.tool-form legend{font-size:18px}}
@media(max-width:350px){.wrap{width:calc(100% - 28px)}.brand small{display:none}.card,.content-section,.geo-summary-box,.calc-form-card,.calc-result-card{padding:18px 15px}.home-hero h1{font-size:28px}.utility-bar{font-size:10px}.search-form input{flex-basis:100%}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}*{transition:none!important;animation:none!important}}
@media print{body{background:white;color:#111;font-size:11pt}.site-header,.site-footer,.utility-bar,.skip-link,.ad-placement,.breadcrumb,.toc,.button,.share-status,.tool-form,.print-hide{display:none!important}.wrap{width:100%;max-width:100%}.content-section,.card,.calc-result-card{border:0;box-shadow:none;padding:12px 0;break-inside:avoid}.tool-page .page-heading~*:not(.tool-container){display:none}.tool-container{display:block}.tool-container>h2,.tool-container>p{display:none}.tool-result[hidden]{display:none!important}.page-heading h1{font-size:22pt}.page-heading p,.article-meta{font-size:10pt}.tool-result pre{font-size:11pt}.tool-result .result-label{font-size:10pt}a{color:#111}.source-list a::after{content:' (' attr(href) ')';font-size:8pt}}
