@import url('https://fonts.googleapis.com/css2?family=Zen+Kaku+Gothic+New:wght@400;500;700;900&family=Zen+Old+Mincho:wght@600;900&family=JetBrains+Mono:wght@500;700&display=swap');

:root{
  --bg:#faf7f0;--bg-2:#f3efe3;--surface:#ffffff;
  --ink:#121722;--ink-2:#3c4558;--ink-3:#6c7589;
  --line:#e7e1cf;--line-2:#d6cfb6;
  --primary:#0f2744;--primary-2:#1d4579;--primary-soft:#e5ecf6;
  --accent:#c8433a;--accent-2:#e8943a;
  --gold:#b48529;--gold-soft:#f9f2da;--navy:#0a1e38;
  --a:#2d6a4f;--b:#a36a00;--c:#6b6b6b;
  --warn:#a12818;--warn-bg:#fbe5df;
  --note:#1d4579;--note-bg:#e5ecf6;
  --ok:#2d6a4f;--ok-bg:#e2efe7;
  --shadow-xs:0 1px 2px rgba(15,39,68,.04);
  --shadow-sm:0 2px 4px rgba(15,39,68,.05),0 4px 12px rgba(15,39,68,.04);
  --shadow:0 4px 8px rgba(15,39,68,.05),0 16px 40px rgba(15,39,68,.08);
  --serif:'Zen Old Mincho',serif;
  --sans:'Zen Kaku Gothic New',system-ui,sans-serif;
  --mono:'JetBrains Mono',ui-monospace,monospace;
}
*{box-sizing:border-box;-webkit-tap-highlight-color:transparent}
html{scroll-behavior:smooth;scroll-padding-top:160px}
body{margin:0;font-family:var(--sans);background:var(--bg);color:var(--ink);line-height:1.95;font-size:16px;-webkit-font-smoothing:antialiased;font-feature-settings:"palt"}
a{color:var(--primary-2);text-decoration:none;border-bottom:1px solid rgba(29,69,121,.3);transition:all .15s}
a:hover{color:var(--accent);border-bottom-color:var(--accent)}

.site-header{position:sticky;top:0;z-index:60;background:var(--bg);border-bottom:1px solid var(--line)}
.header-inner{max-width:1320px;margin:0 auto;padding:16px 28px 14px;display:flex;align-items:center;justify-content:space-between;gap:24px;flex-wrap:wrap}
.brand{font-family:var(--serif);font-weight:900;font-size:16px;color:var(--primary);letter-spacing:.04em;line-height:1.3;border-bottom:none}
.brand small{display:block;font-family:var(--mono);font-size:10px;color:var(--ink-3);letter-spacing:.12em;margin-top:2px;font-weight:500}
.meta{font-size:11px;color:var(--ink-3);text-align:right;line-height:1.7;font-family:var(--mono)}
.meta::before{content:"REVISED ";color:var(--accent);font-weight:700;font-size:9px;letter-spacing:.1em}

.topnav{background:var(--primary);border-top:1px solid var(--line-2);padding:0;margin:0;max-width:none}
.topnav-wrap{max-width:1320px;margin:0 auto;padding:0 28px;display:flex;gap:0;overflow-x:auto;scrollbar-width:none}
.topnav-wrap::-webkit-scrollbar{display:none}
.topnav a{display:flex;align-items:center;gap:8px;padding:13px 16px;color:rgba(255,255,255,.72);font-size:12px;font-weight:500;border-bottom:none;border-right:1px solid rgba(255,255,255,.08);white-space:nowrap;position:relative;transition:all .18s;font-family:var(--sans);background:none;border-radius:0}
.topnav a:first-child{border-left:1px solid rgba(255,255,255,.08)}
.topnav a .num{font-family:var(--mono);font-size:10px;color:var(--accent-2);letter-spacing:.1em;font-weight:700}
.topnav a:hover{color:#fff;background:rgba(255,255,255,.06);text-decoration:none}
.topnav a.active{color:#fff;background:var(--navy)}
.topnav a.active::after{content:"";position:absolute;left:0;right:0;bottom:0;height:3px;background:var(--accent)}

.hero{background:radial-gradient(ellipse 60% 80% at 90% 20%,rgba(200,67,58,.15),transparent 60%),radial-gradient(ellipse 80% 60% at 0% 90%,rgba(180,133,41,.2),transparent 60%),linear-gradient(135deg,var(--primary) 0%,var(--navy) 100%);color:#fff;position:relative;overflow:hidden;border-bottom:5px solid var(--accent)}
.hero::before{content:"";position:absolute;inset:0;background-image:linear-gradient(rgba(255,255,255,.022) 1px,transparent 1px),linear-gradient(90deg,rgba(255,255,255,.022) 1px,transparent 1px);background-size:56px 56px;pointer-events:none}
.hero-inner{max-width:1320px;margin:0 auto;padding:56px 28px 48px;position:relative}
.hero.top .hero-inner{padding:80px 28px 64px}
.kicker{display:inline-flex;align-items:center;gap:14px;font-family:var(--mono);font-size:11px;color:var(--accent-2);letter-spacing:.22em;padding:6px 14px;border:1px solid var(--accent-2);margin-bottom:24px;font-weight:700;background:none;border-radius:0}
.kicker::before{content:"";display:block;width:26px;height:1px;background:var(--accent-2)}
.hero h1{font-family:var(--serif);font-weight:900;font-size:clamp(26px,4.5vw,46px);line-height:1.3;margin:0 0 20px;color:#fff;letter-spacing:.005em}
.hero.top h1{font-size:clamp(30px,5vw,54px);line-height:1.28}
.hero p{font-size:15.5px;color:rgba(255,255,255,.82);max-width:780px;line-height:2;margin:0}
.hero p strong{color:#fff;background:none;font-weight:700;padding:0}
.hero-links{display:flex;gap:14px;margin-top:40px;flex-wrap:wrap}
.btn{display:inline-flex;align-items:center;gap:12px;padding:15px 30px;background:var(--accent);color:#fff;font-weight:700;font-size:14px;border:none;text-decoration:none;border-bottom:none;letter-spacing:.04em;transition:all .18s;font-family:var(--sans);border-radius:0}
.btn::after{content:"→";font-family:var(--mono);font-size:16px}
.btn:hover{background:#e05a4a;color:#fff;transform:translateY(-2px);box-shadow:0 8px 20px rgba(200,67,58,.35);text-decoration:none}
.btn.secondary{background:transparent;color:#fff;border:1px solid rgba(255,255,255,.3)}
.btn.secondary:hover{background:rgba(255,255,255,.08);border-color:#fff}

.kpi{display:grid;grid-template-columns:repeat(4,1fr);gap:1px;margin-top:52px;background:rgba(255,255,255,.12);border:1px solid rgba(255,255,255,.12)}
@media(max-width:760px){.kpi{grid-template-columns:repeat(2,1fr)}}
.kpi .item{background:rgba(10,30,56,.7);padding:26px 24px;border-radius:0;border:none}
.kpi .lbl{font-family:var(--mono);font-size:10px;color:var(--accent-2);letter-spacing:.2em;margin-bottom:10px;font-weight:700}
.kpi .lbl::before{content:"━ "}
.kpi .val{font-family:var(--serif);font-weight:900;font-size:42px;line-height:1;color:#fff;margin-bottom:8px;letter-spacing:-.01em}
.kpi .item div:last-child{font-size:11px;color:rgba(255,255,255,.6);line-height:1.6}

.container{max-width:1320px;margin:0 auto;padding:56px 28px 40px}
.grid{display:grid;grid-template-columns:260px 1fr;gap:48px}
@media(max-width:1024px){.grid{grid-template-columns:1fr;gap:28px}.container{padding:36px 18px 28px}}

.side{min-width:0}
.side .card{position:sticky;top:160px;max-height:calc(100vh - 180px);overflow-y:auto}
@media(max-width:1024px){.side .card{position:static;max-height:none}}
.card{background:var(--surface);border:1px solid var(--line);border-radius:4px;padding:22px;box-shadow:var(--shadow-xs)}
.toc-title{font-family:var(--mono);font-size:10px;color:var(--accent);letter-spacing:.22em;font-weight:700;padding-bottom:12px;margin-bottom:12px;border-bottom:2px solid var(--primary);display:flex;align-items:center;gap:8px}
.toc-title::before{content:"━";color:var(--primary)}
.toc{display:flex;flex-direction:column;gap:0}
.toc a{display:flex;align-items:center;gap:10px;padding:10px 12px;color:var(--ink-2);font-size:13px;border-left:2px solid var(--line);border-bottom:none;border-radius:0;text-decoration:none;transition:all .16s;line-height:1.5;background:none;font-weight:400}
.toc a:hover{color:var(--primary);border-left-color:var(--primary);background:var(--primary-soft);padding-left:16px;text-decoration:none}

main{min-width:0}
.section-card{background:var(--surface);border:1px solid var(--line);border-radius:4px;padding:44px;margin-bottom:28px;box-shadow:var(--shadow-sm);position:relative}
@media(max-width:640px){.section-card{padding:28px 22px}}
.section-head{display:flex;align-items:center;gap:20px;margin-bottom:28px;padding-bottom:20px;border-bottom:2px solid var(--primary);position:relative}
.section-head::after{content:"";position:absolute;bottom:-2px;left:0;width:80px;height:2px;background:var(--accent)}
.section-no{display:flex;align-items:center;justify-content:center;min-width:54px;width:54px;height:54px;background:var(--primary);color:var(--gold);font-family:var(--serif);font-weight:900;font-size:22px;flex-shrink:0;letter-spacing:-.02em;border-radius:0}
.section-card h2{font-family:var(--serif);font-weight:900;font-size:clamp(22px,3vw,28px);line-height:1.35;margin:0;color:var(--ink);letter-spacing:.015em;flex:1}
.section-card h3{font-family:var(--serif);font-weight:700;font-size:17px;line-height:1.6;margin:28px 0 12px;color:var(--primary);display:flex;align-items:center;gap:12px}
.section-card h3::before{content:"";display:block;width:5px;height:20px;background:var(--accent)}
.section-card h4{font-family:var(--serif);font-weight:700;font-size:15px;margin:18px 0 10px;color:var(--primary)}
.section-card p{margin:0 0 16px;color:var(--ink-2);line-height:1.95}
.lead{font-size:16.5px;color:var(--ink);line-height:1.95;padding:18px 24px;background:var(--bg-2);border-left:4px solid var(--primary);margin-bottom:22px;border-radius:0 2px 2px 0;font-weight:400}
strong{color:var(--ink);font-weight:700;background:linear-gradient(transparent 62%,#fae58a 62%,#fae58a 92%,transparent 92%);padding:0 1px}

.grid2{display:grid;grid-template-columns:repeat(2,1fr);gap:16px;margin:22px 0}
.grid3{display:grid;grid-template-columns:repeat(3,1fr);gap:16px;margin:22px 0}
.grid4{display:grid;grid-template-columns:repeat(4,1fr);gap:16px;margin:22px 0}
@media(max-width:720px){.grid2,.grid3,.grid4{grid-template-columns:1fr}}

.info-card{background:var(--bg);border:1px solid var(--line);padding:22px 24px;border-radius:3px;position:relative;transition:transform .2s,box-shadow .2s;box-shadow:none}
.info-card:hover{transform:translateY(-2px);box-shadow:var(--shadow)}
.info-card::before{content:"";position:absolute;top:0;left:0;right:0;height:3px;background:var(--primary)}
.info-card h4{font-family:var(--serif);font-weight:700;font-size:15px;margin:4px 0 10px;color:var(--primary)}
.info-card h4 a{color:var(--primary);border:none}
.info-card h4 a:hover{color:var(--accent)}
.info-card p{font-size:13px;color:var(--ink-2);margin:0;line-height:1.8}

.bluebox,.note,.warning,.okbox,.plainbox{margin:22px 0;padding:20px 24px;border-radius:3px;border-left:5px solid;font-size:14px;background:var(--surface);line-height:1.85;position:relative}
.bluebox strong,.note strong,.warning strong,.okbox strong,.plainbox strong{background:none;display:inline-block;font-size:12px;padding:2px 10px;color:#fff;margin-right:6px;letter-spacing:.05em;font-weight:700;vertical-align:1px}
.bluebox{background:var(--note-bg);border-left-color:var(--note)}
.bluebox strong{background:var(--note)}
.note{background:var(--bg-2);border-left-color:var(--gold)}
.note strong{background:var(--gold)}
.warning{background:var(--warn-bg);border-left-color:var(--warn)}
.warning strong{background:var(--warn)}
.okbox{background:var(--ok-bg);border-left-color:var(--ok)}
.okbox strong{background:var(--ok)}
.plainbox{background:var(--bg-2);border-left-color:var(--ink-3)}
.plainbox strong{background:var(--ink-3)}

.recommend{margin:24px 0;padding:30px 28px 26px;background:var(--gold-soft);border:1px solid #e8d9a5;border-left:5px solid var(--gold);border-radius:3px;position:relative}
.recommend::before{content:"AUDIT OFFICE RECOMMENDATION";position:absolute;top:-10px;left:20px;background:var(--gold);color:#fff;font-family:var(--mono);font-size:9px;padding:3px 10px;letter-spacing:.15em;font-weight:700}
.recommend h4{margin:4px 0 14px;font-family:var(--serif);font-weight:700;color:var(--primary);font-size:15px}
.recommend p{margin:4px 0;font-size:13.5px;color:var(--ink-2);line-height:1.75}
.recommend p strong{background:none;padding:0;color:var(--primary);font-weight:700;margin-right:6px}

.table-wrap{margin:20px 0;border:1px solid var(--line);border-radius:3px;overflow-x:auto;box-shadow:var(--shadow-xs)}
table{width:100%;border-collapse:collapse;font-size:13.5px;background:var(--surface)}
table th,table td{padding:13px 16px;border-bottom:1px solid var(--line);border-right:1px solid var(--line);text-align:left;vertical-align:top;line-height:1.75}
table th:last-child,table td:last-child{border-right:none}
table tr:last-child th,table tr:last-child td{border-bottom:none}
table thead th{background:var(--primary);color:#fff;font-weight:700;font-size:12px;letter-spacing:.05em;border-right-color:rgba(255,255,255,.2)}
table tbody tr td:first-child{background:var(--bg-2);color:var(--ink);font-weight:700;font-size:12.5px}
table td{color:var(--ink-2)}
table td strong{background:linear-gradient(transparent 62%,#fae58a 62%,#fae58a 92%,transparent 92%)}
table td .small{font-size:11px;color:var(--ink-3);display:block;margin-top:2px}

table.matrix{width:100%;min-width:720px;border-collapse:collapse;font-size:12.5px;background:var(--surface);table-layout:fixed}
table.matrix th,table.matrix td{padding:12px 6px;border-bottom:1px solid var(--line);border-right:1px solid var(--line);text-align:center;vertical-align:middle;line-height:1.5}
table.matrix thead th{background:var(--primary);color:#fff;font-weight:700;font-size:11px;letter-spacing:.04em;padding:14px 6px}
table.matrix thead th:first-child{width:72px}
table.matrix tbody td:first-child{background:var(--primary);color:var(--gold);font-family:var(--serif);font-weight:900;font-size:18px;letter-spacing:.02em}
table.matrix tbody td{font-size:12px;font-weight:500}
table.matrix .ok-cell{color:var(--ok);font-weight:700;background:var(--ok-bg)}
table.matrix .ng-cell{color:var(--ink-3);font-weight:400;background:#f5f4ee}
table.matrix .hl-cell{color:var(--warn);font-weight:700;background:#fff4e3}
table.matrix .up-cell{color:var(--primary);font-weight:700;background:var(--primary-soft);font-size:10px}
table.matrix .dn-cell{color:var(--ink-3);font-weight:500;background:var(--bg-2);font-size:10px}
table.matrix tr:last-child td{border-bottom:none}
table.matrix th:last-child,table.matrix td:last-child{border-right:none}

.badge{display:inline-flex;align-items:center;font-family:var(--mono);font-size:11px;padding:4px 12px;font-weight:700;letter-spacing:.1em;border-radius:2px;vertical-align:middle;margin-right:4px}
.badge.a{background:var(--a);color:#fff}
.badge.b{background:var(--b);color:#fff}
.badge.c{background:var(--c);color:#fff}

ol.step{list-style:none;counter-reset:step;padding:0;margin:24px 0;display:grid;gap:14px}
ol.step li{position:relative;padding:22px 26px 22px 92px;background:var(--bg);border:1px solid var(--line);border-radius:3px;counter-increment:step;transition:transform .18s;display:block;box-shadow:none}
ol.step li:hover{transform:translateX(3px)}
ol.step li .n{position:absolute;left:22px;top:22px;width:48px;height:48px;background:var(--primary);color:var(--gold);font-family:var(--serif);font-weight:900;font-size:22px;display:flex;align-items:center;justify-content:center;line-height:1;border-radius:0}
ol.step li strong{display:block;font-family:var(--serif);font-weight:700;font-size:16px;color:var(--primary);margin-bottom:4px;background:none;padding:0}

ol.checklist-num{counter-reset:cn;list-style:none;padding:0;margin:24px 0}
ol.checklist-num li{position:relative;counter-increment:cn;padding:16px 18px 16px 58px;background:var(--bg);border:1px solid var(--line);border-radius:3px;margin-bottom:8px;font-size:14px;color:var(--ink-2);line-height:1.85}
ol.checklist-num li::before{content:counter(cn,decimal-leading-zero);position:absolute;left:16px;top:16px;font-family:var(--mono);font-weight:700;font-size:13px;color:var(--accent);letter-spacing:.05em}

ul.check{list-style:none;padding:0;margin:20px 0}
ul.check li{position:relative;padding:12px 14px 12px 44px;margin-bottom:6px;background:var(--bg);border:1px solid var(--line);border-radius:3px;font-size:14px;color:var(--ink-2);line-height:1.8;box-shadow:none}
ul.check li::before{content:"✓";position:absolute;left:14px;top:50%;transform:translateY(-50%);width:20px;height:20px;background:var(--ok);color:#fff;display:flex;align-items:center;justify-content:center;font-size:12px;font-weight:900;border-radius:50%}

.taglist{display:flex;flex-wrap:wrap;gap:8px;margin:14px 0}
.taglist span{font-size:11.5px;font-family:var(--sans);background:var(--bg-2);padding:6px 12px;border-radius:2px;color:var(--ink-2);border:1px solid var(--line);font-weight:500}

.iroha-compare{margin:24px 0;display:grid;grid-template-columns:1fr auto 1fr;gap:0;background:var(--surface);border:1px solid var(--line);border-radius:4px;overflow:hidden;box-shadow:var(--shadow-sm)}
@media(max-width:720px){.iroha-compare{grid-template-columns:1fr}.iroha-compare .arrow{display:none}}
.iroha-compare .side-box{padding:24px 26px;background:var(--bg)}
.iroha-compare .side-box.i{border-right:1px solid var(--line)}
.iroha-compare .side-box.ro{background:linear-gradient(180deg,#fff8e7 0%,#fff4d4 100%);border-left:3px solid var(--gold);position:relative}
.iroha-compare .side-box.ro::before{content:"UPGRADE";position:absolute;top:12px;right:14px;background:var(--gold);color:#fff;font-family:var(--mono);font-size:9px;font-weight:700;padding:3px 8px;letter-spacing:.1em}
.iroha-compare .side-box h5{font-family:var(--serif);font-weight:900;font-size:32px;margin:0 0 14px;color:var(--primary);letter-spacing:-.01em}
.iroha-compare .side-box .lbl{font-family:var(--mono);font-size:9px;color:var(--ink-3);letter-spacing:.15em;display:block;margin-bottom:4px;font-weight:700}
.iroha-compare .side-box ul{list-style:none;padding:0;margin:12px 0 0;font-size:12.5px;color:var(--ink-2)}
.iroha-compare .side-box li{padding:5px 0 5px 16px;position:relative;line-height:1.65}
.iroha-compare .side-box li::before{content:"●";position:absolute;left:0;font-size:7px;color:var(--ink-3);top:9px}
.iroha-compare .side-box.ro li.added{color:var(--warn);font-weight:700}
.iroha-compare .side-box.ro li.added::before{content:"＋";color:var(--warn);font-size:13px;top:5px;font-weight:900}
.iroha-compare .arrow{background:var(--primary);color:#fff;display:flex;align-items:center;justify-content:center;padding:0 20px;font-family:var(--mono);font-size:20px;font-weight:700}

.tool-grid{display:grid;grid-template-columns:1fr 1fr;gap:20px;margin:24px 0}
@media(max-width:860px){.tool-grid{grid-template-columns:1fr}}
.tool-card,.result-card{background:var(--bg);border:1px solid var(--line);border-radius:3px;padding:26px 28px;box-shadow:none;position:relative}
.tool-card::before,.result-card::before{content:"";position:absolute;top:0;left:0;right:0;height:3px}
.tool-card::before{background:var(--primary)}
.result-card::before{background:var(--accent)}
.tool-card h4,.result-card h4{font-family:var(--serif);font-weight:700;font-size:15px;color:var(--primary);margin:4px 0 18px;padding-bottom:10px;border-bottom:1px dashed var(--line-2)}
.result-card h4{color:var(--accent)}
.field{margin-bottom:18px}
.field label{display:block;font-family:var(--sans);font-weight:700;font-size:12.5px;color:var(--ink);margin-bottom:8px;letter-spacing:.02em}
.field select,.field input{width:100%;padding:12px 14px;font-family:var(--sans);font-size:14px;color:var(--ink);background:#fff;border:1px solid var(--line-2);border-radius:2px;transition:all .15s;-webkit-appearance:none;appearance:none;cursor:pointer}
.field select{background-image:url("data:image/svg+xml;utf8,<svg xmlns='http://www.w3.org/2000/svg' width='12' height='8' viewBox='0 0 12 8'><path d='M1 1l5 5 5-5' stroke='%230f2744' stroke-width='1.5' fill='none' stroke-linecap='round' stroke-linejoin='round'/></svg>");background-repeat:no-repeat;background-position:right 14px center;padding-right:38px}
.field select:focus,.field input:focus{outline:none;border-color:var(--primary);box-shadow:0 0 0 3px var(--primary-soft)}

#summary{font-size:13.5px;color:var(--ink-2);line-height:1.85;padding:14px 16px;background:#fff;border:1px solid var(--line);border-left:3px solid var(--primary);margin-bottom:14px}
.result-kv{display:grid;grid-template-columns:1fr;gap:8px}
.result-kv .kv{display:grid;grid-template-columns:140px 1fr;gap:16px;padding:12px 14px;background:#fff;border:1px solid var(--line);border-radius:2px;align-items:center}
.result-kv .k{font-size:11.5px;color:var(--ink-3);font-weight:700;font-family:var(--mono);letter-spacing:.05em}
.result-kv .v{font-size:14px;font-weight:700;color:var(--ink)}
.yes,.no,.maybe{display:inline-flex;align-items:center;gap:6px;font-size:12.5px;font-weight:700;padding:4px 10px;border-radius:2px;letter-spacing:.03em}
.yes::before,.no::before,.maybe::before{content:"";display:inline-block;width:8px;height:8px;border-radius:50%}
.yes{background:var(--ok-bg);color:var(--ok)}
.yes::before{background:var(--ok)}
.no{background:var(--warn-bg);color:var(--warn)}
.no::before{background:var(--warn)}
.maybe{background:var(--gold-soft);color:var(--gold)}
.maybe::before{background:var(--gold)}

.items28 table{font-size:12.5px}
.items28 td:first-child{text-align:center;width:80px}
.items28 td:first-child strong{display:block;font-family:var(--serif);font-size:16px;color:var(--primary);background:none;padding:0}
.items28 .small{display:block;font-size:10px;color:var(--ink-3);margin-top:3px;font-family:var(--mono);letter-spacing:.05em}

.section-card .footer{margin-top:24px;padding:18px 22px;background:var(--bg-2);border-left:4px solid var(--gold);font-size:13px;color:var(--ink-2);line-height:1.85;border-radius:0 2px 2px 0}

.page-nav{max-width:1320px;margin:0 auto;padding:28px;display:flex;justify-content:space-between;gap:16px}
.page-nav a{flex:1;max-width:420px;padding:22px 28px;background:var(--surface);border:1px solid var(--line);border-radius:3px;text-decoration:none;border-bottom:none;transition:all .2s;box-shadow:var(--shadow-xs);display:flex;flex-direction:column;gap:6px}
.page-nav a:hover{border-color:var(--primary);transform:translateY(-2px);box-shadow:var(--shadow)}
.page-nav a .dir{font-family:var(--mono);font-size:10px;color:var(--accent);letter-spacing:.15em;font-weight:700}
.page-nav a .ttl{font-family:var(--serif);font-size:16px;font-weight:700;color:var(--primary)}
.page-nav a.next{text-align:right}
.page-nav a.next .dir::after{content:" →";color:var(--accent)}
.page-nav a.prev .dir::before{content:"← ";color:var(--accent)}
@media(max-width:640px){.page-nav{flex-direction:column}.page-nav a{max-width:none}}

.site-footer{background:var(--navy);color:rgba(255,255,255,.7);padding:48px 28px;text-align:center;font-size:11px;font-family:var(--mono);letter-spacing:.05em;border-top:5px solid var(--accent);margin-top:40px}
.site-footer .ttl{font-family:var(--serif);font-size:15px;color:#fff;font-weight:700;letter-spacing:.05em;margin-bottom:8px}
.site-footer .src{margin-top:12px;line-height:1.9;font-family:var(--sans);font-size:11px;color:rgba(255,255,255,.5);max-width:780px;margin-left:auto;margin-right:auto}

@media print{
  body{background:#fff;font-size:10pt}
  .site-header,.topnav,.side,.page-nav,.hero-links{display:none}
  .hero{background:#fff;color:#000;border-bottom:2px solid #000}
  .hero h1,.hero p,.kicker{color:#000}
  .kicker{border-color:#000}
  .grid{grid-template-columns:1fr}
  .container{padding:16px}
  .section-card{box-shadow:none;border:1px solid #ccc;page-break-inside:avoid;margin-bottom:18px}
}


/* ══════════════════════════════════════════════════════
   追加モジュール v4（監査室トーン対応）
   ツールチップ／保存期間カード／starter-note
   ══════════════════════════════════════════════════════ */

/* ───── ツールチップ ───── */
.tip{
  position:relative;
  display:inline;
  border-bottom:1.5px dotted var(--primary);
  cursor:help;
  color:var(--primary);
  font-weight:700;
  background:linear-gradient(transparent 62%,#fae58a 62%,#fae58a 92%,transparent 92%);
  padding:0 2px;
}
.tip:focus{outline:2px solid var(--accent);outline-offset:2px}
.tip-body{
  position:absolute;
  left:50%;
  transform:translateX(-50%) translateY(8px);
  top:100%;
  min-width:280px;
  max-width:340px;
  background:var(--navy);
  color:#fff;
  padding:14px 16px;
  border:1px solid var(--gold);
  border-left:3px solid var(--accent);
  border-radius:0;
  font-size:12px;
  font-weight:400;
  line-height:1.75;
  box-shadow:0 12px 32px rgba(15,39,68,.35);
  opacity:0;
  pointer-events:none;
  transition:opacity .18s ease,transform .18s ease;
  z-index:40;
  text-align:left;
  white-space:normal;
  font-family:var(--sans);
  letter-spacing:.01em;
}
.tip-body::before{
  content:"TOOLTIP";
  display:block;
  font-family:var(--mono);font-size:9px;
  color:var(--accent-2);letter-spacing:.15em;
  margin-bottom:6px;font-weight:700;
}
.tip:hover .tip-body,
.tip:focus .tip-body,
.tip.is-open .tip-body{
  opacity:1;
  transform:translateX(-50%) translateY(4px);
  pointer-events:auto;
}
@media(max-width:640px){
  .tip-body{min-width:220px;max-width:260px;font-size:11.5px}
}

/* 通知内部表番号バッジ */
.meaning-first{
  display:inline-block;
  background:var(--primary);
  color:var(--gold);
  padding:2px 8px;
  font-family:var(--mono);
  font-size:10px;
  font-weight:700;
  letter-spacing:.05em;
  margin-left:6px;
  vertical-align:1px;
  border-radius:0;
}

/* ───── 保存期間3分割カード ───── */
.retention-grid{
  display:grid;
  grid-template-columns:repeat(3,1fr);
  gap:14px;
  margin:22px 0 8px;
}
@media(max-width:820px){.retention-grid{grid-template-columns:1fr}}
.retention-card{
  background:var(--surface);
  border:1px solid var(--line);
  border-top:4px solid var(--primary);
  border-radius:3px;
  padding:22px 24px 22px;
  box-shadow:var(--shadow-sm);
  display:flex;flex-direction:column;
  position:relative;
}
.retention-card.is-special{border-top-color:var(--accent)}
.retention-card.is-ops{border-top-color:var(--gold)}
.retention-card.is-addon{border-top-color:var(--ok)}
.retention-card .label{
  font-family:var(--mono);
  font-size:9px;
  color:var(--ink-3);
  font-weight:700;
  letter-spacing:.15em;
  margin-bottom:10px;
}
.retention-card.is-special .label{color:var(--accent)}
.retention-card.is-ops .label{color:var(--gold)}
.retention-card.is-addon .label{color:var(--ok)}
.retention-card .label::before{content:"━ "}
.retention-card h4{
  margin:0 0 14px;
  font-family:var(--serif);
  font-size:15.5px;
  color:var(--primary);
  line-height:1.55;
  font-weight:700;
}
.retention-card .period{
  display:inline-block;
  padding:8px 16px;
  background:var(--primary);
  color:var(--gold);
  font-family:var(--serif);
  font-weight:900;
  font-size:16px;
  border-radius:0;
  margin-bottom:14px;
  align-self:flex-start;
  letter-spacing:.02em;
}
.retention-card.is-special .period{background:var(--accent);color:#fff}
.retention-card.is-ops .period{background:var(--gold);color:var(--primary)}
.retention-card.is-addon .period{background:var(--ok);color:#fff}
.retention-card .period strong{font-size:26px;margin-right:3px;font-weight:900}
.retention-card .period .sub{
  font-size:10px;
  font-family:var(--mono);
  font-weight:500;
  margin-left:6px;
  opacity:.85;
  letter-spacing:.05em;
}
.retention-card p{
  font-size:13px;color:var(--ink-2);
  line-height:1.85;margin:0 0 10px;
}
.retention-card p strong{
  background:linear-gradient(transparent 62%,#fae58a 62%,#fae58a 92%,transparent 92%);
}
.retention-card .src{
  font-size:11px;
  color:var(--ink-3);
  border-top:1px dashed var(--line);
  padding-top:10px;margin-top:auto;
  line-height:1.75;
  font-family:var(--sans);
}
.retention-card .src strong{
  color:var(--primary);background:none;padding:0;
}

/* ───── はじめてでも進めやすい補足ブロック ───── */
.starter-note{
  margin:22px 0 0;
  padding:26px 28px 24px;
  background:var(--gold-soft);
  border:1px solid #e8d9a5;
  border-left:5px solid var(--gold);
  border-radius:3px;
  position:relative;
}
.starter-note::before{
  content:"STARTER GUIDE";
  position:absolute;top:-10px;left:20px;
  background:var(--gold);color:#fff;
  font-family:var(--mono);font-size:9px;
  padding:3px 10px;letter-spacing:.15em;font-weight:700;
}
.starter-note h4{
  margin:4px 0 14px;
  font-family:var(--serif);
  font-size:15px;
  color:var(--primary);
  font-weight:700;
}
.starter-note ul{
  list-style:none;padding:0;margin:0;
}
.starter-note li{
  position:relative;
  padding:8px 0 8px 26px;
  font-size:13.5px;
  color:var(--ink-2);
  line-height:1.85;
  border-bottom:1px dashed rgba(180,133,41,.25);
}
.starter-note li:last-child{border-bottom:none}
.starter-note li::before{
  content:"●";
  position:absolute;left:6px;top:11px;
  font-size:8px;color:var(--gold);
}
.starter-note li strong{
  color:var(--primary);
}


/* ══════════════════════════════════════════════════════
   追加モジュール v5 ─ cp5ページ＆services加算tip
   ══════════════════════════════════════════════════════ */

/* ───── 要件Ⅴ詳細へのCTAボックス ───── */
.cta-box{
  margin:24px 0 0;
  padding:24px 28px;
  background:linear-gradient(135deg,var(--primary) 0%,var(--navy) 100%);
  color:#fff;
  border-left:5px solid var(--accent);
  border-radius:3px;
  position:relative;
  display:flex;align-items:center;justify-content:space-between;
  gap:24px;flex-wrap:wrap;
}
.cta-box::before{
  content:"DEEP DIVE";
  position:absolute;top:-10px;left:20px;
  background:var(--accent);color:#fff;
  font-family:var(--mono);font-size:9px;
  padding:3px 10px;letter-spacing:.15em;font-weight:700;
}
.cta-box .cta-text{flex:1;min-width:220px}
.cta-box .cta-text h4{
  margin:6px 0 6px;
  font-family:var(--serif);font-weight:700;font-size:16px;
  color:#fff;
}
.cta-box .cta-text p{
  margin:0;font-size:13px;
  color:rgba(255,255,255,.78);
  line-height:1.75;
}
.cta-box .cta-text p strong{
  background:none;color:#fff;padding:0;
}
.cta-box a.cta-btn{
  display:inline-flex;align-items:center;gap:10px;
  padding:13px 22px;
  background:var(--accent);color:#fff;
  font-weight:700;font-size:13px;
  border:none;border-bottom:none;
  letter-spacing:.04em;
  font-family:var(--sans);
  text-decoration:none;
  transition:all .18s;
  flex-shrink:0;
}
.cta-box a.cta-btn::after{
  content:"→";font-family:var(--mono);font-size:15px;
}
.cta-box a.cta-btn:hover{
  background:#e05a4a;
  transform:translateX(3px);
  text-decoration:none;
}

/* ───── services.html の「取得要件を見る」ミニリンク ───── */
.mini-link{
  display:inline-block;
  margin-top:6px;
  padding:3px 10px;
  background:var(--primary);
  color:#fff;
  font-family:var(--mono);
  font-size:10px;
  font-weight:700;
  letter-spacing:.05em;
  text-decoration:none;
  border-bottom:none;
  border-radius:2px;
  transition:all .15s;
}
.mini-link::before{content:"▸ "}
.mini-link:hover{
  background:var(--accent);
  color:#fff;
  text-decoration:none;
  transform:translateX(2px);
}

/* ───── services.html 加算名の小型tip（acc-tip） ───── */
.acc-tip{
  position:relative;
  display:inline;
  border-bottom:1px dotted var(--gold);
  cursor:help;
  color:var(--primary);
  font-weight:700;
}
.acc-tip:focus{outline:2px solid var(--accent);outline-offset:2px}
.acc-tip-body{
  position:absolute;
  left:50%;
  transform:translateX(-50%) translateY(8px);
  top:100%;
  min-width:240px;
  max-width:300px;
  background:var(--navy);
  color:#fff;
  padding:10px 14px;
  border:1px solid var(--gold);
  border-radius:0;
  font-size:11.5px;
  font-weight:400;
  line-height:1.7;
  box-shadow:0 10px 28px rgba(15,39,68,.35);
  opacity:0;
  pointer-events:none;
  transition:opacity .18s ease,transform .18s ease;
  z-index:40;
  text-align:left;
  white-space:normal;
  font-family:var(--sans);
}
.acc-tip:hover .acc-tip-body,
.acc-tip:focus .acc-tip-body,
.acc-tip.is-open .acc-tip-body{
  opacity:1;
  transform:translateX(-50%) translateY(4px);
  pointer-events:auto;
}
@media(max-width:640px){
  .acc-tip-body{min-width:200px;max-width:240px;font-size:11px}
}

/* ───── cp5.html 要件Ⅴ詳細ページ専用 ───── */
.box-b-warning{
  margin:22px 0;padding:22px 26px;
  background:#fff4e3;
  border:1px solid #f0cf9a;
  border-left:5px solid var(--accent-2);
  border-radius:3px;
  position:relative;
}
.box-b-warning::before{
  content:"BOX B NOTICE";
  position:absolute;top:-10px;left:20px;
  background:var(--accent-2);color:#fff;
  font-family:var(--mono);font-size:9px;
  padding:3px 10px;letter-spacing:.15em;font-weight:700;
}
.box-b-warning h4{
  margin:4px 0 10px;
  font-family:var(--serif);font-weight:700;
  color:var(--primary);font-size:15px;
}
.box-b-warning p{
  margin:0;font-size:13.5px;color:var(--ink-2);line-height:1.85;
}

/* 加算別詳細セクションのアンカーオフセット確保（sticky header分） */
.cp5-addon{scroll-margin-top:180px}

/* 加算別ブロック見出し */
.cp5-addon-head{
  display:flex;align-items:baseline;gap:14px;
  padding-bottom:10px;margin-bottom:14px;
  border-bottom:1px dashed var(--line-2);
}
.cp5-addon-head .addon-code{
  font-family:var(--mono);font-size:10px;
  color:var(--accent);letter-spacing:.15em;font-weight:700;
}
.cp5-addon-head .addon-name{
  font-family:var(--serif);font-weight:700;
  font-size:17px;color:var(--primary);
  flex:1;
}
.cp5-addon-head .addon-target{
  font-size:11px;color:var(--ink-3);
  font-family:var(--mono);
}

/* 管理者チェックリスト */
.mgr-check{
  background:var(--primary-soft);
  border:1px solid #cfdcf6;
  border-left:4px solid var(--primary);
  padding:16px 20px;margin:14px 0;
  border-radius:3px;
}
.mgr-check h5{
  margin:0 0 10px;
  font-family:var(--serif);font-weight:700;
  font-size:13px;color:var(--primary);
}
.mgr-check h5::before{content:"▶ "}
.mgr-check ul{list-style:none;padding:0;margin:0}
.mgr-check li{
  position:relative;padding:4px 0 4px 20px;
  font-size:12.5px;color:var(--ink-2);line-height:1.75;
}
.mgr-check li::before{
  content:"▪";position:absolute;left:6px;top:4px;color:var(--primary);
}

/* よくある誤解ブロック */
.misunderstanding{
  background:var(--warn-bg);
  border-left:4px solid var(--warn);
  padding:14px 18px;margin:14px 0;
  border-radius:3px;
  font-size:12.5px;color:var(--ink-2);line-height:1.8;
}
.misunderstanding .mtitle{
  display:inline-block;
  font-size:10px;font-weight:700;
  color:#fff;background:var(--warn);
  padding:2px 8px;margin-right:8px;
  letter-spacing:.05em;
  vertical-align:1px;
  font-family:var(--mono);
}
.misunderstanding p{margin:6px 0 0;font-size:12.5px}