:root{--main:#04384c;--teal:#0e8f8f;--teal-l:#e6f5f5;--ink:#1f2a30;--sub:#5b6b73;--line:#dfe6e9;--bg:#f6f8f9;--ok:#1b8a4b;--ok-bg:#e8f6ee;--tight:#9a6a00;--tight-bg:#fff6dc;--off:#b35300;--off-bg:#fff0e3;--ng:#b3261e;--ng-bg:#fdecea;--cta:#e8590c}
*{box-sizing:border-box}
html{-webkit-text-size-adjust:100%}
body{margin:0;font-family:"Hiragino Sans","Noto Sans JP","Yu Gothic UI",Meiryo,sans-serif;color:var(--ink);background:var(--bg);line-height:1.75;font-size:16px}
a{color:#1176d4}
.hd{background:linear-gradient(90deg,#04384c,#0a5f6b);color:#fff}
.hd-in{max-width:1080px;margin:0 auto;padding:10px 16px;display:flex;align-items:center;justify-content:space-between;gap:12px}
.hd a{color:#fff;text-decoration:none}
.logo{font-weight:700;font-size:15px;letter-spacing:.02em}
.hd nav a{font-size:13px;margin-left:14px;opacity:.9}
.wrap{max-width:1080px;margin:0 auto;padding:0 16px 48px}
.crumb{font-size:12px;color:var(--sub);padding:10px 0}
.crumb a{color:var(--sub)}
.pr{font-size:12px;color:var(--sub);background:#fff;border:1px solid var(--line);border-radius:6px;padding:4px 10px;display:inline-block;margin-bottom:10px}
h1{font-size:26px;line-height:1.4;margin:6px 0 8px;color:var(--main)}
.lead{color:var(--sub);margin:0 0 18px}
h2{font-size:21px;color:var(--main);border-left:5px solid var(--teal);padding:2px 0 2px 12px;margin:40px 0 14px}
h3{font-size:17px;margin:24px 0 8px}
.card{background:#fff;border:1px solid var(--line);border-radius:12px;padding:18px;box-shadow:0 1px 2px rgba(0,0,0,.03)}
.tabs{display:flex;gap:6px;margin-bottom:-1px}
.tab{appearance:none;border:1px solid var(--line);border-bottom:none;background:#eef2f4;color:var(--sub);padding:10px 16px;border-radius:10px 10px 0 0;font-size:15px;font-weight:700;cursor:pointer;font-family:inherit}
.tab[aria-selected=true]{background:#fff;color:var(--main)}
.panel{border-top-left-radius:0}
.form{display:grid;grid-template-columns:repeat(auto-fit,minmax(200px,1fr));gap:12px 16px}
label.f{display:block;font-size:13px;font-weight:700;color:var(--sub)}
select,input[type=number]{width:100%;margin-top:4px;font-size:16px;padding:9px 10px;border:1px solid #c8d3d8;border-radius:8px;background:#fff;font-family:inherit;color:var(--ink)}
.hint{font-size:12px;color:var(--sub);margin-top:2px}
.result{margin-top:18px}
.big{display:flex;flex-wrap:wrap;align-items:baseline;gap:6px 14px}
.big .num{font-size:38px;font-weight:800;color:var(--main);line-height:1.1}
.big .cap{font-size:14px;color:var(--sub)}
.bar{display:flex;height:16px;border-radius:8px;overflow:hidden;margin:12px 0 6px;background:#eef2f4}
.bar span{display:block;height:100%}
.b-w{background:#0e8f8f}.b-k{background:#f0a202}.b-o{background:#9aa9b0}
.legend{font-size:13px;color:var(--sub);display:flex;flex-wrap:wrap;gap:4px 16px}
.legend i{display:inline-block;width:10px;height:10px;border-radius:2px;margin-right:4px;vertical-align:0}
.tbl-wrap{overflow-x:auto;-webkit-overflow-scrolling:touch;margin-top:12px}
table{border-collapse:collapse;width:100%;background:#fff;font-size:14px}
th,td{border-bottom:1px solid var(--line);padding:8px 10px;text-align:left;vertical-align:middle;white-space:nowrap}
th{background:#f1f5f7;font-size:12px;color:var(--sub);font-weight:700}
td.wrap-ok{white-space:normal;min-width:180px}
.badge{display:inline-block;font-size:12px;font-weight:700;padding:2px 8px;border-radius:999px}
.ok{color:var(--ok);background:var(--ok-bg)}.tight{color:var(--tight);background:var(--tight-bg)}.offload{color:var(--off);background:var(--off-bg)}.ng{color:var(--ng);background:var(--ng-bg)}
.buy{display:flex;gap:6px;flex-wrap:wrap}
.btn{display:inline-block;font-size:12px;font-weight:700;text-decoration:none;padding:5px 10px;border-radius:6px;color:#fff}
.btn-r{background:#bf0000}.btn-a{background:#232f3e}
.pick{display:grid;grid-template-columns:repeat(auto-fit,minmax(230px,1fr));gap:12px;margin-top:12px}
.pick .card{padding:14px}
.pick .tag{font-size:12px;font-weight:700;color:var(--teal)}
.pick .nm{font-size:18px;font-weight:800;color:var(--main);margin:2px 0}
.pick p{font-size:13px;color:var(--sub);margin:4px 0 10px}
.note{font-size:13px;color:var(--sub);background:#fff;border:1px dashed #c8d3d8;border-radius:8px;padding:10px 12px;margin-top:14px}
.chk{font-size:14px;display:flex;align-items:center;gap:6px;margin-top:10px;color:var(--sub)}
.links{display:grid;grid-template-columns:repeat(auto-fit,minmax(260px,1fr));gap:10px}
.links a{display:block;background:#fff;border:1px solid var(--line);border-radius:10px;padding:12px 14px;text-decoration:none;color:var(--ink);font-weight:700;font-size:14px}
.links a small{display:block;color:var(--sub);font-weight:400;margin-top:2px}
.links a:hover,.tool-card:hover{border-color:var(--teal)}
details{background:#fff;border:1px solid var(--line);border-radius:10px;padding:10px 14px;margin:8px 0}
summary{font-weight:700;cursor:pointer}
.ft{border-top:1px solid var(--line);background:#fff;font-size:13px;color:var(--sub)}
.ft-in{max-width:1080px;margin:0 auto;padding:18px 16px;display:flex;flex-wrap:wrap;gap:8px 18px}
.ft a{color:var(--sub)}
.tool-card{display:block;background:#fff;border:1px solid var(--line);border-radius:12px;padding:16px;text-decoration:none;color:var(--ink)}
.tool-card b{color:var(--main);font-size:17px}
.muted{color:var(--sub);font-size:13px}
@media (max-width:640px){h1{font-size:22px}.big .num{font-size:32px}.logo{font-size:14px}.hd nav a{margin-left:10px}.hd nav a:last-child{display:none}th,td{padding:6px 7px;font-size:13px}td:first-child{white-space:normal;min-width:120px}td .muted{display:none}.badge{font-size:11px;padding:2px 6px}}
/* 副業の確定申告 判定ツール */
.radio{display:block;font-size:15px;padding:8px 10px;border:1px solid var(--line);border-radius:8px;margin:6px 0;background:#fff;cursor:pointer}
.radio input{margin-right:6px}
.q{font-size:15px;font-weight:800;color:var(--main);margin:18px 0 4px}
.yen{display:flex;align-items:center;gap:6px;margin-top:4px}.yen input{max-width:160px;margin-top:0}.yen span{font-size:14px;color:var(--sub)}
.verdict{border-radius:12px;padding:16px 18px;margin-top:6px}
.verdict.ok{background:var(--ok-bg);color:var(--ok)}.verdict.ng{background:var(--ng-bg);color:var(--ng)}.verdict.tight{background:var(--tight-bg);color:var(--tight)}
.v-t{font-size:22px;font-weight:800;line-height:1.4}.v-s{font-size:13px;opacity:.85;margin-top:2px}
.rule{width:100%}.rule td{white-space:normal}
.sbar{height:5px;background:#e6edf0;border-radius:3px;margin-top:3px;min-width:60px}
.sbar i{display:block;height:100%;background:var(--teal);border-radius:3px}
#rk th[data-k]:after{content:" ⇅";opacity:.4}
#rk th[aria-sort=descending]:after{content:" ▼";opacity:1}
#rk th[aria-sort=ascending]:after{content:" ▲";opacity:1}
/* quiz */
.qz-modes{display:flex;flex-wrap:wrap;gap:8px;margin:6px 0 4px}
button.btn{border:none;cursor:pointer;font-family:inherit}
.qz-go,.qz-again,.qz-next{background:var(--teal);font-size:15px;padding:10px 18px}
.qz-sub{background:#fff;color:var(--main);border:1px solid var(--line)!important;font-size:14px;padding:9px 14px}
.qz-cats{display:grid;grid-template-columns:repeat(auto-fit,minmax(220px,1fr));gap:8px}
.qz-cat{text-align:left;background:#fff;border:1px solid var(--line);border-radius:8px;padding:10px 12px;font-size:14px;font-weight:700;color:var(--main);cursor:pointer;font-family:inherit}
.qz-cat small{display:block;font-weight:400;color:var(--sub);font-size:12px}
.qz-cat:hover,.qz-choice:not([disabled]):hover{border-color:var(--teal);background:var(--teal-l)}
.qz-head{display:flex;justify-content:space-between;font-size:13px;color:var(--sub);font-weight:700}
.qz-bar{height:5px;background:#e6edf0;border-radius:3px;margin:6px 0 12px}.qz-bar i{display:block;height:100%;background:var(--teal);border-radius:3px}
.qz-q{font-size:17px;font-weight:700;line-height:1.7;color:var(--ink);margin:6px 0 12px}
.qz-choices{display:grid;gap:8px}
.qz-choice{display:flex;gap:10px;align-items:flex-start;text-align:left;background:#fff;border:1px solid #c8d3d8;border-radius:8px;padding:11px 12px;font-size:15px;line-height:1.6;color:var(--ink);cursor:pointer;font-family:inherit}
.qz-choice b{flex:0 0 auto;width:22px;height:22px;border-radius:50%;background:#eef2f4;color:var(--main);font-size:12px;display:flex;align-items:center;justify-content:center;margin-top:1px}
.qz-choice.ok{border-color:var(--ok);background:var(--ok-bg)}.qz-choice.ng{border-color:var(--ng);background:var(--ng-bg)}
.qz-choice[disabled]{cursor:default}
.qz-fb{margin:14px 0 12px;padding:12px 14px;border-radius:8px;font-size:14px;line-height:1.75}.qz-fb p{margin:6px 0 0}
.qz-fb.ok{background:var(--ok-bg)}.qz-fb.ng{background:var(--ng-bg)}
.qz-miss{font-size:14px;line-height:1.7;padding-left:20px}.qz-miss li{margin-bottom:8px}
.qlist details{margin-bottom:6px}.qlist ol{padding-left:22px;font-size:14px}
.qlist ol.qn{list-style:none;padding-left:4px}
.qz-choice.sel{border-color:var(--teal);background:var(--teal-l);box-shadow:inset 0 0 0 1px var(--teal)}.qz-multi{display:inline-block;margin-top:6px;font-size:13px;font-weight:700;color:var(--off)}.qz-submit{margin-top:10px}.qz-submit[disabled]{opacity:.5;cursor:default}