:root{--primary:#1e3a8a;--primary-light:#2563eb;--text-main:#0f172a;--text-sub:#334155;--text-muted:#52657e;--bg-main:#f8fafc;--bg-card:#fff;--primary-bg:#eff6ff;--accent-light:#f59e0b;--border-color:#e2e8f0;--control-border:#64748b;--shadow:0 2px 6px rgba(15,23,42,.06);--header-height:88px;--radius:18px}
*{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:calc(var(--header-height) + 20px)}body{margin:0;background:var(--bg-main);color:var(--text-main);font:16px/1.75 -apple-system,BlinkMacSystemFont,'Apple SD Gothic Neo','Malgun Gothic',sans-serif;word-break:keep-all;overflow-wrap:anywhere}button,input,select,textarea{font:inherit}a{color:var(--primary);text-underline-offset:4px}button,a,input,select,textarea{-webkit-tap-highlight-color:transparent}button{cursor:pointer}button:disabled{cursor:not-allowed;opacity:.6}:focus-visible{outline:3px solid var(--primary-light);outline-offset:4px}img{max-width:100%;height:auto}h1,h2,h3,p{margin-top:0}h1{font-size:38px;line-height:1.35;font-weight:800;letter-spacing:-1.2px;margin-bottom:18px}h2{font-size:26px;line-height:1.4;letter-spacing:-.6px;margin-bottom:16px}h3{font-size:20px;line-height:1.5;margin-bottom:10px}p{margin-bottom:16px}ul,ol{padding-left:24px}li{margin-bottom:8px}section,[id]{scroll-margin-top:calc(var(--header-height) + 24px)}.container{width:calc(100% - 40px);max-width:800px;margin-inline:auto;min-width:0}.skip-link{position:fixed;left:16px;top:-100px;z-index:300;background:var(--primary);color:white;padding:12px 20px}.skip-link:focus{top:12px}.site-header{position:sticky;top:0;z-index:20;background:#fff;border-bottom:1px solid var(--border-color)}.header-inner{display:flex;align-items:center;gap:20px;min-height:86px}.brand{display:flex;align-items:center;gap:10px;text-decoration:none;color:var(--text-main);white-space:nowrap;font-weight:800;font-size:21px;line-height:1.3}.brand img{width:38px;height:38px}.brand small{display:block;font-size:11px;font-weight:500;letter-spacing:1.2px;color:var(--text-muted);margin-top:5px}.main-nav{margin-left:auto;display:flex;gap:20px}.main-nav a{text-decoration:none;font-size:14px;font-weight:700;padding:10px 0}.main-nav a[aria-current=page],.main-nav a.active{color:var(--primary-light);text-decoration:underline}.menu-toggle{display:none;margin-left:auto;border:1px solid var(--border-color);background:white;border-radius:8px;min-width:48px;min-height:44px;color:var(--primary);font-weight:700}.private-strip{font-size:12px;color:var(--text-muted);border-bottom:1px solid var(--border-color);background:#fff;padding:6px 0}.hero{padding:44px 0 30px}.hero-home{padding-top:48px}.eyebrow{display:flex;gap:8px;align-items:center;color:var(--primary);font-size:13px;letter-spacing:1.2px;font-weight:800;margin-bottom:18px}.eyebrow:before{content:'';width:22px;height:3px;background:var(--accent-light)}.hero h1 em{font-style:normal;color:var(--primary-light)}.lead{color:var(--text-sub);font-size:17px;max-width:660px}.meta{font-size:13px;color:var(--text-muted);display:flex;flex-wrap:wrap;gap:6px 18px}.breadcrumbs{font-size:13px;color:var(--text-muted);padding-top:24px;display:flex;flex-wrap:wrap;gap:7px}.breadcrumbs a{text-decoration:none}.hero-actions{display:flex;flex-wrap:wrap;gap:10px;margin:24px 0 0}.button{display:inline-flex;justify-content:center;align-items:center;gap:10px;min-height:48px;padding:12px 20px;border-radius:10px;border:2px solid var(--primary);background:var(--primary);color:#fff;text-decoration:none;font-weight:750;line-height:1.5}.button.secondary{background:#fff;color:var(--primary);border-color:#cbd5e1}.button.tertiary{background:var(--primary-bg);color:var(--primary);border-color:#bfdbfe}.button.wide{width:100%;margin-top:16px}.section{margin:36px 0}.section-heading{display:flex;align-items:baseline;justify-content:space-between;gap:14px}.section-heading small{font-size:13px;color:var(--text-muted)}.card{padding:26px;background:var(--bg-card);border:1px solid var(--border-color);border-radius:var(--radius);box-shadow:var(--shadow);margin:20px 0}.geo-summary-box{padding:24px;background:var(--primary-bg);border-left:5px solid var(--primary-light);border-radius:0 14px 14px 0;color:var(--text-sub)}.geo-summary-box h2{font-size:19px;color:var(--primary);margin-bottom:12px}.geo-summary-box p:last-child{margin-bottom:0}.hub-card,.nexus-card{display:flex;align-items:flex-start;gap:18px;padding:22px 24px;margin-bottom:14px;border:1px solid var(--border-color);border-radius:14px;background:#fff;text-decoration:none;color:var(--text-main);box-shadow:var(--shadow);min-width:0}.hub-card h3,.nexus-card h3{margin:0 0 5px;font-size:19px}.hub-card p,.nexus-card p{color:var(--text-sub);margin:0;font-size:15px}.hub-card .arrow,.nexus-card .arrow{margin-left:auto;color:var(--primary);font-size:24px}.card-content{flex:1;min-width:0}.card-index{font-size:12px;font-weight:750;color:var(--text-muted);display:block;margin-bottom:5px}.icon-tile{width:46px;min-width:46px;height:46px;display:flex;align-items:center;justify-content:center;border-radius:12px;background:var(--primary-bg);color:var(--primary);font-size:22px;font-weight:800}.role-purple .icon-tile{background:#f5f3ff;color:#6d28d9}.role-teal .icon-tile{background:#f0fdfa;color:#0f766e}.nexus-card{background:#f3f7ff;border-left:4px solid var(--primary-light)}.notice{padding:18px 20px;border-radius:12px;border:1px solid var(--border-color);margin:20px 0}.notice h3{font-size:17px;margin:0 0 8px}.notice p:last-child{margin-bottom:0}.notice.info{background:var(--primary-bg);color:var(--primary)}.notice.warning{background:#fffbeb;color:#92400e;border-color:#fcd34d}.notice.error{background:#fef2f2;color:#991b1b;border-color:#fca5a5}.notice.success{background:#ecfdf5;color:#065f46;border-color:#6ee7b7}.status-list{margin:0}.status-row{padding:18px 0;border-bottom:1px solid var(--border-color)}.status-row:last-child{border-bottom:0;padding-bottom:0}.status-row:first-child{padding-top:0}.status-title{display:flex;flex-wrap:wrap;gap:10px;justify-content:space-between;font-weight:750}.status-text{font-size:14px;color:var(--text-sub);display:block;margin-top:6px}.status{font-size:13px;color:var(--text-muted)}.status.open{color:#065f46}.search-form{display:flex;gap:10px;align-items:flex-end}.search-field{flex:1;min-width:0}.search-field label{display:block;font-size:14px;font-weight:700;margin-bottom:8px}.search-field input{width:100%;min-height:52px;padding:11px 14px;border:2px solid var(--control-border);border-radius:8px;background:var(--bg-card);color:var(--text-main);font-size:16px}.search-status{color:var(--text-muted);font-size:14px;margin:14px 0}.chip-list{display:flex;flex-wrap:wrap;gap:8px}.chip-list a{border:1px solid #cbd5e1;min-height:44px;padding:8px 14px;border-radius:8px;background:white;text-decoration:none;font-weight:650;font-size:14px}.toc ol{list-style:decimal;margin:12px 0 0}.toc a{display:block;min-height:44px;padding:9px 0;font-size:15px}.toc li{margin:0}.article-section{margin:32px 0}.article-section h2{border-top:1px solid var(--border-color);padding-top:30px}.summary-row{display:flex;gap:16px;justify-content:space-between;padding:13px 0;border-bottom:1px solid var(--border-color);align-items:baseline}.summary-row:last-child{border:0}.summary-row strong{color:var(--primary);text-align:right}.table-wrap{overflow-x:auto;border:1px solid var(--border-color);border-radius:12px;margin:18px 0}table{border-collapse:collapse;width:100%;font-size:15px;text-align:left}caption{padding:16px;text-align:left;font-weight:750;background:var(--primary-bg)}th,td{padding:13px 16px;border-bottom:1px solid var(--border-color);vertical-align:top}th{background:#f1f5f9;font-weight:700}tr:last-child td{border:0}.procedure-step-card{display:flex;align-items:flex-start;gap:16px;padding:20px 0;border-bottom:1px solid var(--border-color)}.step-number{width:32px;min-width:32px;height:32px;border-radius:50%;display:flex;align-items:center;justify-content:center;background:var(--primary-bg);color:var(--primary);font-size:14px;font-weight:800}.procedure-step-card h3{font-size:18px;margin:0 0 7px}.procedure-step-card p{margin:0;color:var(--text-sub)}.ad-placement{margin:28px 0;padding:12px 0 14px;border-block:1px dashed var(--border-color);background:transparent}.ad-label{display:block;color:var(--text-muted);font-size:11px;letter-spacing:1px;text-align:center;margin-bottom:8px}.ad-placement ins{display:block}.official-card{padding:24px;border:1px solid #bfdbfe;border-radius:14px;background:#fff;margin:24px 0}.official-label{color:var(--primary);font-size:12px;font-weight:800;letter-spacing:1px}.official-card h3{margin-top:8px}.official-url{font-size:13px;color:var(--text-sub);margin:10px 0}.official-card .hero-actions{margin-top:16px}.sources{font-size:14px;color:var(--text-sub);border-top:1px solid var(--border-color);padding-top:24px;margin:30px 0}.sources li{margin-bottom:12px}.sources small{display:block}.site-footer{padding:36px 0 28px;background:#fff;border-top:1px solid var(--border-color);color:var(--text-sub);margin-top:48px;font-size:14px}.footer-links{display:flex;flex-wrap:wrap;gap:12px 20px;margin:20px 0}.footer-links a{min-height:44px;display:inline-flex;align-items:center}.footer-note{font-size:12px;color:var(--text-muted)}.form-field{margin:20px 0;padding:18px;background:#f8fafc;border-radius:12px}.form-field label{display:block;font-weight:750;margin-bottom:9px}.form-field input:not([type=checkbox]),.form-field select,.form-field textarea{width:100%;min-height:52px;background:white;border:2px solid var(--control-border);border-radius:8px;padding:11px 14px;color:var(--text-main);font-size:16px}.form-field input[aria-invalid=true],.form-field select[aria-invalid=true]{border-color:#b91c1c}.form-field .help,.form-field .money-label{display:block;font-size:14px;color:var(--text-sub);margin-top:7px}.field-error{display:block;color:#991b1b;font-size:14px}.calc-form-card{border-top:4px solid var(--primary-light)}.calc-result-card{border-top:5px solid var(--accent-light);padding:0}.result-heading{background:var(--primary);padding:22px 26px;color:white}.result-heading h2{font-size:21px;margin:0}.result-body{padding:26px}.result-value{font-size:36px;font-weight:800;color:var(--primary);line-height:1.4;margin:14px 0}.result-next{margin-top:24px;padding-top:20px;border-top:1px solid var(--border-color)}.result-note{font-size:14px;color:var(--text-sub)}.check-item{display:flex;gap:12px;align-items:flex-start;background:#f8fafc;padding:16px;border:1px solid #cbd5e1;border-radius:10px;margin:12px 0;min-height:52px}.check-item input{width:22px;height:22px;margin:3px 0 0;accent-color:var(--primary)}.check-item:has(input:checked){border-color:#2563eb;background:var(--primary-bg)}.check-item span{flex:1}.check-item small{display:block;color:var(--text-sub);margin-top:4px}.progress-bar{height:8px;background:#e2e8f0;border-radius:8px;margin:12px 0}.progress-fill{height:100%;background:var(--primary-light);width:0;border-radius:8px}.result-stale{display:none}.result-stale.visible{display:block}.copy-status{font-size:14px;color:var(--text-sub);margin-top:10px}.manual-copy{width:100%;border:2px solid var(--control-border);border-radius:8px;padding:12px;font-size:14px;min-height:80px}.contact-form textarea{width:100%;min-height:160px}.faq-item{border-bottom:1px solid var(--border-color);padding:18px 0}.faq-item h3{font-size:18px}.faq-item p{color:var(--text-sub);margin:0}.small-note{font-size:14px;color:var(--text-muted)}[hidden]{display:none}.link-list{list-style:none;padding:0}.link-list a{display:block;padding:12px 0;min-height:44px;border-bottom:1px solid var(--border-color)}.back-top{display:block;margin:30px 0;text-align:right;font-size:14px}.muted{color:var(--text-muted)}
@media(hover:hover){.hub-card:hover,.nexus-card:hover{border-color:#93c5fd;background:#f8fbff;transform:translateY(-1px)}.button:hover{background:#172d6d;border-color:#172d6d}.button.secondary:hover,.button.tertiary:hover{background:#eff6ff;color:var(--primary);border-color:#93c5fd}.chip-list a:hover{background:var(--primary-bg)}}
@media(max-width:1060px){.menu-toggle{display:block}.header-inner{flex-wrap:wrap;min-height:76px;padding:14px 0}.main-nav{display:none;flex-basis:100%;margin:0;border-top:1px solid var(--border-color);padding-top:10px;flex-direction:column;gap:0}.main-nav.is-open{display:flex}.main-nav a{min-height:44px;padding:10px 0}.brand{font-size:19px}:root{--header-height:78px}}
@media(max-width:600px){.container{width:calc(100% - 32px)}h1{font-size:29px;letter-spacing:-.7px}h2{font-size:23px}.hero{padding-top:30px}.lead{font-size:16px}.card{padding:20px;border-radius:14px}.hero-actions .button{flex:1;min-width:130px}.hub-card,.nexus-card{padding:18px;gap:12px}.icon-tile{width:40px;min-width:40px;height:40px;font-size:19px}.hub-card h3,.nexus-card h3{font-size:18px}.section-heading{align-items:flex-start;flex-direction:column;gap:0}.geo-summary-box{padding:20px}.form-field{padding:14px}.result-heading,.result-body{padding:20px}.result-value{font-size:32px}.summary-row{flex-wrap:wrap;gap:5px}.summary-row strong{text-align:left}.search-form{flex-wrap:wrap}.search-form .button{width:100%}.search-field{flex-basis:100%}th,td{padding:12px 10px;font-size:14px}.brand small{font-size:10px}.private-strip{font-size:11px}.official-card{padding:20px}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}*{transition:none;animation:none}.hub-card:hover,.nexus-card:hover{transform:none}}
@media print{.site-header,.private-strip,.ad-placement,.site-footer,.menu-toggle,.hero-actions,.search-form,.copy-button{display:none}.card{box-shadow:none}body{background:white}.container{max-width:none}a{color:inherit}}