:root{--primary:#1e3a8a;--primary-light:#2563eb;--primary-bg:#eff6ff;--navy:#102743;--teal:#136b69;--teal-bg:#eaf5f2;--text-main:#0f172a;--text-sub:#334155;--text-muted:#59687b;--bg-main:#f5f7fa;--bg-card:#fff;--border-color:#dce3ec;--control-border:#64748b;--accent-light:#f59e0b;--shadow:0 2px 6px rgba(15,23,42,.06);--radius:16px}
*{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:100px}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:1.8;word-break:keep-all;overflow-wrap:anywhere}a{color:var(--primary);text-underline-offset:4px}button,input,select,textarea{font:inherit}button,a,input,textarea,select{touch-action:manipulation}button{cursor:pointer}button:disabled{cursor:not-allowed;opacity:.6}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:0}h1{font-size:38px;line-height:1.35;letter-spacing:-1.3px;font-weight:800}h2{font-size:25px;line-height:1.4;letter-spacing:-.6px;margin-bottom:18px}h3{font-size:19px;line-height:1.5;margin-bottom:10px}p+p{margin-top:16px}p{color:var(--text-sub)}ul,ol{padding-left:24px}li+li{margin-top:8px}img{max-width:100%;height:auto}svg{flex-shrink:0}section[id],h2[id],.result{scroll-margin-top:100px}[hidden]{display:none!important}.wrap{max-width:840px;margin:auto;padding:0 20px}.skip-link{position:fixed;left:16px;top:-100px;z-index:1000;padding:12px;background:white}.skip-link:focus{top:12px}.site-header{background:white;border-bottom:1px solid var(--border-color);position:sticky;top:0;z-index:30}.header-inner{max-width:1060px;min-height:76px;display:flex;align-items:center;justify-content:space-between;gap:20px;margin:auto;padding:12px 24px}.brand{display:flex;gap:10px;align-items:center;color:var(--navy);font-size:20px;font-weight:800;text-decoration:none;white-space:nowrap;letter-spacing:-.7px}.brand-symbol{width:35px;height:35px;border-radius:10px;display:grid;place-items:center;background:var(--navy);color:#fff}.brand small{font-size:11px;letter-spacing:1px;color:var(--teal);display:block;line-height:1.1}.main-nav{display:flex;gap:20px;align-items:center}.main-nav a{color:var(--text-sub);font-size:14px;text-decoration:none;font-weight:700;padding:8px 0}.main-nav a[aria-current]{color:var(--primary-light);border-bottom:2px solid}.menu-toggle{display:none;background:white;border:1px solid var(--border-color);border-radius:8px;min-width:48px;min-height:44px;color:var(--navy)}.eyebrow{font-size:12px;color:var(--teal);font-weight:800;letter-spacing:1.2px;margin-bottom:14px}.hero{padding:56px 0 28px}.hero h1 em{font-style:normal;color:var(--primary)}.hero .lead{font-size:17px;margin:20px 0 24px;max-width:650px}.hero-art{margin:24px 0 0;padding:24px 26px;position:relative;background:var(--navy);border-radius:18px;color:#fff;display:flex;align-items:center;justify-content:space-between;gap:16px}.hero-art p{color:#d7e5f4;font-size:14px}.hero-art strong{font-size:21px;display:block;margin-bottom:7px;line-height:1.5}.hero-art svg{width:120px;height:100px;opacity:.95}.chips{display:flex;flex-wrap:wrap;gap:8px}.chip{padding:9px 14px;border:1px solid var(--border-color);border-radius:8px;color:var(--text-sub);text-decoration:none;background:white;font-size:14px;font-weight:700;min-height:44px}.chip.active,.chip[aria-pressed=true]{background:var(--primary);color:white;border-color:var(--primary)}.hero-meta{display:flex;flex-wrap:wrap;gap:8px 20px;font-size:13px;color:var(--text-muted);margin:18px 0 0}.hero-meta span:before{content:'✓';color:var(--teal);font-weight:800;margin-right:5px}.section{margin:36px 0}.section-heading{display:flex;gap:16px;justify-content:space-between;align-items:baseline;margin-bottom:18px}.section-heading h2{margin:0}.section-heading a{font-size:14px;flex-shrink:0}.stack{display:flex;flex-direction:column;gap:16px}.card{background:white;border:1px solid var(--border-color);border-radius:var(--radius);padding:26px;box-shadow:var(--shadow);min-width:0}.link-card{display:flex;align-items:center;gap:18px;text-decoration:none;color:var(--text-main);min-width:0;background:white;border:1px solid var(--border-color);border-radius:12px;padding:22px 24px;border-left:4px solid var(--primary);box-shadow:var(--shadow)}.link-card .card-copy{flex:1;min-width:0}.link-card strong{display:block;font-size:19px;line-height:1.5}.link-card p{font-size:14px;margin-top:6px}.link-card .arrow{color:var(--primary);font-size:24px}.icon-box{width:46px;height:46px;border-radius:12px;display:grid;place-items:center;background:var(--primary-bg);color:var(--primary);font-weight:800;font-size:20px}.link-card--teal{border-left-color:var(--teal)}.link-card--teal .icon-box{background:var(--teal-bg);color:var(--teal)}.card-kicker{color:var(--text-muted);font-size:12px;display:block;margin-bottom:4px}.summary{padding:24px 26px;background:var(--primary-bg);border-left:4px solid var(--primary);border-radius:0 12px 12px 0;margin:28px 0}.summary h2{font-size:19px;margin-bottom:10px}.summary p{color:var(--primary)}.notice{padding:18px 20px;border-radius:10px;background:var(--teal-bg);color:#165654;margin:20px 0}.notice p{color:inherit}.notice--warning{background:#fffbeb;color:#92400e;border-left:3px solid var(--accent-light)}.notice--error{background:#fef2f2;color:#991b1b}.notice strong{display:block}.btn{min-height:48px;border:1px solid var(--primary);background:var(--primary);color:white;display:inline-flex;align-items:center;justify-content:center;gap:10px;padding:12px 20px;font-weight:700;border-radius:9px;text-decoration:none;line-height:1.55;text-align:center}.btn-secondary{background:white;color:var(--primary);border-color:#94a8c2}.btn-teal{background:var(--teal);border-color:var(--teal)}.btn-block{width:100%}.actions{display:flex;gap:10px;flex-wrap:wrap;margin-top:20px}.ad-placement{margin:32px 0;padding:14px 0;border-top:1px solid var(--border-color);border-bottom:1px solid var(--border-color);text-align:center;clear:both}.ad-label{display:block;color:var(--text-muted);font-size:11px;letter-spacing:2px;margin-bottom:12px}.adsbygoogle{display:block}.breadcrumb{font-size:13px;color:var(--text-muted);padding-top:24px;display:flex;flex-wrap:wrap;gap:8px}.breadcrumb a{color:var(--text-muted)}.page-heading{padding:28px 0 12px}.page-heading .lead{font-size:17px;margin-top:18px}.byline{font-size:13px;color:var(--text-muted);margin-top:18px}.toc{background:white;border:1px solid var(--border-color);border-radius:12px;padding:24px;margin:26px 0}.toc strong{font-size:17px}.toc ol{margin:12px 0 0;padding-left:22px}.toc li{margin:0}.toc a{display:block;min-height:44px;padding:8px 0;font-size:15px}.article-body>section{margin:36px 0}.article-body p{line-height:1.9}.article-body blockquote{margin:20px 0;border-left:3px solid var(--teal);padding:18px 22px;background:var(--teal-bg);white-space:pre-line}.step{padding:22px 0;border-bottom:1px solid var(--border-color)}.step:first-of-type{padding-top:0}.step-title{display:flex;align-items:baseline;gap:12px;margin-bottom:10px}.step-number{color:var(--teal);font-size:13px;font-weight:800}.step-title h3{margin:0}.table-wrap{overflow-x:auto;margin:20px 0}table{border-collapse:collapse;width:100%;font-size:14px;text-align:left}caption{text-align:left;font-weight:700;margin-bottom:12px}th,td{padding:14px 16px;border-bottom:1px solid var(--border-color);vertical-align:top;min-width:100px}th{background:#edf2f8;color:var(--navy)}tbody tr:nth-child(even){background:#f8fafc}.faq-item{padding:22px 0;border-bottom:1px solid var(--border-color)}.faq-item h3{font-size:17px}.faq-item p{font-size:15px}.source-card{border-top:4px solid var(--teal)}.source-card a{font-size:14px}.source-list{list-style:none;padding:0;margin:0}.source-list li{padding:16px 0;border-bottom:1px solid var(--border-color)}.source-list small{display:block;color:var(--text-muted);font-size:13px}.source-scope{font-size:14px;margin-top:6px}.form-card{background:white;border:1px solid var(--border-color);border-radius:16px;padding:28px;margin:28px 0}.field{padding:18px;background:#f7f9fc;border-radius:10px;margin:0 0 16px}.field label,.field legend{display:block;font-weight:700;margin-bottom:10px;font-size:16px}.field input:not([type=checkbox]):not([type=radio]),.field select,.field textarea{width:100%;min-height:52px;background:white;border:2px solid var(--control-border);border-radius:8px;padding:12px;color:var(--text-main);min-width:0}.field textarea{min-height:125px;resize:vertical}.field small{display:block;font-size:13px;color:var(--text-muted);margin-top:8px}.field fieldset{border:0;margin:0;padding:0}.check-row{display:flex;align-items:flex-start;gap:12px;min-height:48px;padding:10px 0;cursor:pointer}.check-row input{width:20px;height:20px;flex-shrink:0;margin-top:5px;accent-color:var(--primary)}.field-error{color:#991b1b;font-size:14px;display:block;margin-top:6px}.field [aria-invalid=true]{border-color:#991b1b}.amount-hint{color:var(--primary);font-size:14px;min-height:22px;margin-top:5px}.form-footer{border-top:1px solid var(--border-color);padding-top:20px}.wizard-nav{display:flex;gap:12px}.wizard-nav button{flex:1}.wizard-label{font-size:13px;color:var(--teal);font-weight:700;margin-bottom:16px}.result{border:1px solid var(--border-color);border-top:5px solid var(--accent-light);border-radius:14px;background:white;margin:28px 0;padding:26px}.result h2{color:var(--primary)}.result .big-number{font-size:36px;font-weight:800;line-height:1.4;color:var(--primary)}.result pre,.template-text{font:inherit;white-space:pre-wrap;word-break:keep-all;overflow-wrap:anywhere;background:#f5f8fc;padding:20px;border-radius:10px;border:1px solid var(--border-color);line-height:1.9}.result-output{min-width:0}.summary-row{padding:12px 0;border-bottom:1px solid var(--border-color);display:flex;justify-content:space-between;gap:16px;flex-wrap:wrap}.status{font-size:14px;color:var(--teal);margin-top:12px;min-height:24px}.search-form{display:flex;gap:10px;margin:20px 0}.search-form input{flex:1;min-width:0;min-height:52px;border:2px solid var(--control-border);border-radius:9px;padding:12px;background:white}.search-filters{margin:20px 0}.empty-state{padding:24px;background:var(--primary-bg);border-radius:12px}.site-footer{background:var(--navy);color:#dbe5f0;margin-top:64px;padding:40px 0 32px}.site-footer p{color:#c4d0de;font-size:13px}.footer-brand{font-size:21px;font-weight:800;color:#fff;margin-bottom:12px}.footer-links{display:flex;gap:10px 20px;flex-wrap:wrap;margin:24px 0}.footer-links a{color:#e3edf7;font-size:13px}.footer-bottom{border-top:1px solid #35506c;padding-top:20px;margin-top:24px}.utility-bar{display:flex;gap:8px;align-items:center;margin:18px 0}.utility-bar button{background:white;border:1px solid var(--control-border);color:var(--text-sub);border-radius:8px;min-height:44px;padding:8px 14px}.category-tag{font-size:12px;color:var(--teal);font-weight:700}.fine{font-size:13px;color:var(--text-muted)}.flow-line{display:flex;gap:12px;align-items:center;padding:16px 0;border-bottom:1px solid var(--border-color)}.flow-line span{font-size:12px;color:var(--teal);font-weight:800}.flow-line p{font-size:15px}.progress{height:8px;accent-color:var(--teal);width:100%}.official-card{padding:24px;border:1px solid #afc3d8;border-radius:12px;background:var(--primary-bg);margin:24px 0}.official-card a{display:block;font-weight:700}.official-url{font-size:12px;display:block;margin:10px 0;color:var(--text-muted)}.tiny-button{min-height:44px;border:1px solid var(--control-border);border-radius:7px;padding:8px 12px;color:var(--primary);background:white}
@media(hover:hover){.link-card:hover{border-color:#9fb6cf;background:#fafdff;transform:translateY(-1px)}.btn:hover{filter:brightness(1.1)}.chip:hover{border-color:var(--primary)}.main-nav a:hover{color:var(--primary-light)}}
@media(max-width:1060px){.menu-toggle{display:block}.main-nav{display:none;position:absolute;top:100%;left:0;right:0;background:white;padding:16px 24px;border-bottom:1px solid var(--border-color);flex-direction:column;align-items:stretch;gap:0}.main-nav.is-open{display:flex}.main-nav a{padding:12px;min-height:48px}.header-inner{min-height:68px}.brand{font-size:18px}}
@media(max-width:600px){h1{font-size:29px;letter-spacing:-.8px}h2{font-size:23px}.wrap{padding:0 18px}.hero{padding-top:36px}.hero .lead{font-size:16px}.hero-art{padding:22px}.hero-art svg{width:74px;height:85px}.hero-art strong{font-size:18px}.card,.form-card,.result{padding:20px}.link-card{padding:18px;gap:12px}.link-card strong{font-size:17px}.icon-box{width:42px;height:42px}.hero-meta{font-size:12px;gap:8px 12px}.field{padding:14px}.section-heading{align-items:flex-start}.section-heading a{font-size:12px}.header-inner{padding:10px 18px}.brand small{font-size:10px}.ad-placement{margin:28px 0}.toc{padding:20px}.actions .btn{flex:1}.search-form{flex-wrap:wrap}.search-form .btn{width:100%}.summary{padding:20px}.page-heading .lead{font-size:16px}}
@media(max-width:350px){.hero-art svg{display:none}.brand-symbol{width:30px;height:30px}.brand{gap:7px;font-size:17px}.link-card{gap:10px}.link-card .icon-box{display:none}.wrap{padding:0 16px}.card{padding:18px}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}*{transition:none;animation:none}.link-card:hover{transform:none}}
.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}.print-only{display:none}.field [data-row] label{display:block;margin:14px 0}.field [data-row] label span{display:block;margin-bottom:8px}details>summary{cursor:pointer;min-height:48px;padding:10px 0;font-weight:700;color:var(--primary)}details[open]>summary{margin-bottom:16px}.template-text{width:100%}.site-footer .fine{color:#c4d0de}
.ad-placement{min-height:310px}.ad-placement .adsbygoogle{min-height:250px}
.journey-section{scroll-margin-top:100px}.journey-steps{list-style:none;counter-reset:journey;padding:0;margin:24px 0}.journey-steps li{position:relative;counter-increment:journey;padding:0 0 24px 48px;border-left:2px solid #c8d9e8;margin-left:16px}.journey-steps li:before{content:counter(journey);position:absolute;left:-17px;top:0;width:32px;height:32px;border-radius:50%;background:var(--primary);color:#fff;text-align:center;line-height:32px;font-weight:700;font-size:14px}.journey-steps li:last-child{border-left-color:transparent;padding-bottom:0}.journey-steps strong{display:block;margin-bottom:8px}.journey-steps a{display:inline-block;min-height:44px;padding:8px 0}.journey-steps p{font-size:15px}.journey-next{padding:20px;background:var(--primary-bg);border-radius:10px}.journey-next strong{display:block}.sitemap-topic{padding:16px 20px;margin:14px 0;border:1px solid var(--border-color);border-radius:12px;background:#fff}.sitemap-topic summary{overflow-wrap:anywhere}.sitemap-topic p{font-size:15px;margin:14px 0}.sitemap-tree ul,.sitemap-links{padding-left:22px}.sitemap-tree li,.sitemap-links li{padding:3px 0}.sitemap-tree li a,.sitemap-links li a,.topic-parent{display:inline-block;padding:10px 0;min-height:44px}.sitemap-topic .fine{margin-left:8px}.sitemap-topic .topic-parent{font-weight:700}.sitemap-tree section{scroll-margin-top:100px}
@media(max-width:600px){.journey-steps li{padding-left:30px}.sitemap-topic{padding:14px 16px}.sitemap-topic .fine{display:block;margin-left:0}.journey-next{padding:16px}}
@media print{body{background:#fff;font-size:11pt;color:#000}.site-header,.site-footer,.ad-placement,.toc,.no-print,.actions,.utility-bar,.breadcrumb,.form-card,.hero-meta,#template-text{display:none}.print-only{display:block}.wrap{max-width:none;padding:0}.card,.result{border:1px solid #aaa;box-shadow:none;break-inside:avoid}.article-body>section{margin:20px 0}h1{font-size:22pt}h2{font-size:16pt}a{color:#000}.source-card{font-size:9pt}pre{white-space:pre-wrap}@page{size:A4;margin:16mm}}
