:root{color-scheme:light;--bg:#f2f5f3;--surface:#fff;--ink:#14231d;--muted:#54665d;--line:#d6ded9;--accent:#0a695a;--soft:#dfefe9;--warn:#7a4b00;--warn-soft:#fbefd6;font-family:system-ui,-apple-system,"Segoe UI",sans-serif;line-height:1.55;color:var(--ink);background:var(--bg)}
@media(prefers-color-scheme:dark){:root{color-scheme:dark;--bg:#0f1714;--surface:#17231c;--ink:#e8eeea;--muted:#b3c4b9;--line:#35473b;--accent:#68d5b7;--soft:#1d392e;--warn:#ffd38a;--warn-soft:#3a2c10}}
*{box-sizing:border-box}body{margin:0}a{color:var(--accent);text-underline-offset:3px}button,select{font:inherit;color:inherit}button,select,summary{min-height:44px}button{background:var(--surface);border:1px solid var(--line);border-radius:9px;padding:8px 14px;cursor:pointer}button:hover{border-color:var(--accent)}button[aria-pressed=true]{background:var(--soft);border-color:var(--accent);color:var(--accent);font-weight:650}:focus-visible{outline:3px solid var(--accent);outline-offset:3px}[hidden]{display:none!important}.sr-only{position:absolute;width:1px;height:1px;overflow:hidden;clip-path:inset(50%);white-space:nowrap}
.wrap{width:min(1180px,100%);padding-inline:18px;margin-inline:auto}.nav{border-bottom:1px solid var(--line);background:var(--surface)}.nav-inner{display:flex;align-items:center;justify-content:space-between;gap:12px;min-height:64px}.logo{font-weight:800;font-size:19px;text-decoration:none;color:var(--ink)}select.pw-language-select{padding:8px;border:1px solid var(--line);border-radius:8px;background:var(--surface);max-width:135px}
.back{display:inline-flex;align-items:center;min-height:48px;font-size:14px}.calc-link{margin:0 0 4px}.calc-link a{display:inline-flex;align-items:center;min-height:44px;font-weight:650}.hero{max-width:780px;padding:14px 0 24px}.eyebrow{color:var(--accent);font-size:13px;letter-spacing:.05em;font-weight:700}h1,h2,h3,h4,p{margin:0}h1{font-size:clamp(30px,5vw,48px);line-height:1.12;letter-spacing:-.025em;margin:8px 0 16px}h2{font-size:24px;line-height:1.25}h2.sub{font-size:20px;margin-top:30px}h3{font-size:18px;line-height:1.35;margin:22px 0 10px}h4{font-size:16px;line-height:1.35}.lede{font-size:18px;color:var(--muted)}
.notice{padding:18px;border-inline-start:4px solid var(--accent);background:var(--soft);border-radius:0 12px 12px 0;display:grid;gap:9px;font-size:14px}.notice h2{font-size:16px}[dir=rtl] .notice{border-radius:12px 0 0 12px}#data-read{font-weight:600}
.toc{display:flex;flex-wrap:wrap;gap:6px 18px;padding:18px 0 4px;font-size:15px}.toc a{min-height:44px;display:inline-flex;align-items:center;font-weight:600}
#load-status{padding:20px 0;color:var(--muted)}#load-status:empty{display:none}
.block{padding:26px 0;border-top:1px solid var(--line);margin-top:14px}.section-intro{color:var(--muted);max-width:760px;margin:8px 0 16px}
.time,.hint,.src,.pack-visa,.zone-meta,.asked{font-size:13px;color:var(--muted)}.src a{overflow-wrap:anywhere}.notes{display:grid;gap:4px;font-size:14px}.notes li::before{content:"· ";color:var(--muted)}
.warn{background:var(--warn-soft);color:var(--warn);border-radius:8px;padding:8px 12px;font-size:14px;font-weight:600}
details{border-top:1px solid var(--line);padding-top:2px}summary{cursor:pointer;display:list-item;padding-block:10px;font-weight:600;font-size:13px}.wording{display:grid;gap:6px;font-size:13px;color:var(--muted)}.wording li::before{content:"“"}.wording li::after{content:"”"}blockquote{margin:0 0 8px;padding-inline-start:12px;border-inline-start:3px solid var(--line);font-size:14px;color:var(--muted)}q{font-style:italic}
.picker-wrap{padding:20px 0 0}.picker-label{display:block;font-size:13px;font-weight:650;color:var(--muted);margin-bottom:6px}
.year{font-weight:700;color:var(--accent)}.case,.hint,.src,.basis{font-size:13px;color:var(--muted)}.case{margin:4px 0 14px}.src a{overflow-wrap:anywhere}.error{color:var(--warn);font-weight:650;font-size:14px}.error:empty{display:none}
.plain{margin:6px 0;padding-inline-start:20px;display:grid;gap:5px;font-size:14px}.plain.src-list{font-size:13px}.src-list li{overflow-wrap:anywhere}
.calc{background:var(--surface);border:1px solid var(--line);border-radius:14px;padding:18px;display:grid;gap:8px;margin-bottom:18px}.calc h3{margin:0}.calc input{font:inherit;font-size:18px;min-height:48px;width:100%;max-width:340px;padding:8px 12px;border:1px solid var(--line);border-radius:9px;background:var(--bg);color:var(--ink)}.calc input[aria-invalid=true]{border-color:var(--warn);border-width:2px}
.scenarios{display:grid;gap:16px;margin:14px 0}.scenario{background:var(--surface);border:1px solid var(--line);border-radius:14px;padding:18px;min-width:0}.scenario.inner{border:0;padding:0;margin-top:8px}.scenario h3{margin:0 0 2px}
.tax-table{width:100%;border-collapse:collapse;font-size:13px;margin-top:10px}.tax-table th,.tax-table td{padding:8px 4px;border-bottom:1px solid var(--line);text-align:start;vertical-align:top;font-weight:400}.tax-table thead th{font-size:12px;color:var(--muted);font-weight:650}.tax-table tbody th{font-weight:600;overflow-wrap:anywhere}.tax-table td{text-align:end}.tax-table thead th:not(:first-child){text-align:end}.tax-table tr.total th,.tax-table tr.total td{font-weight:700;border-top:2px solid var(--line)}.num{font-variant-numeric:tabular-nums}
.tax-table caption{caption-side:bottom;text-align:start;font-size:12px;color:var(--muted);padding-top:6px}.savings{list-style:none;margin:12px 0 4px;padding:0;display:grid;gap:8px}.savings li{background:var(--soft);border-radius:9px;padding:9px 12px;font-size:14px;font-weight:600}
.lines{list-style:none;margin:8px 0;padding:0;display:grid;gap:6px;font-size:14px}.lines li{display:flex;justify-content:space-between;gap:12px;border-bottom:1px solid var(--line);padding-bottom:5px}.lines span{min-width:0;overflow-wrap:anywhere}
.cards,.stats{display:grid;gap:16px}.card,.stat{background:var(--surface);border:1px solid var(--line);border-radius:14px;padding:18px;display:flex;flex-direction:column;gap:10px;min-width:0}.card.unavailable{border-style:dashed}.card h3,.stat h4{margin:0}.no-figure,.big{font-weight:700;font-size:18px}.card p{overflow-wrap:anywhere}
.figures{margin:0;display:grid;gap:2px}.figures>div{display:flex;justify-content:space-between;gap:12px;padding:8px 0;border-bottom:1px solid var(--line);font-size:14px}.figures dt{color:var(--muted);min-width:0}.figures dd{margin:0;text-align:end}.figures dd small{display:block;color:var(--muted);font-size:12px}.figures .strong dd{font-weight:700;color:var(--accent)}
.muted{color:var(--muted)}.try a{min-height:44px;display:inline-flex;align-items:center;font-weight:650}h3.sub{margin-top:26px}.detail{margin-top:10px}.detail h3{font-size:16px}.detail h4{font-size:14px;margin:12px 0 4px;color:var(--muted)}
details{border-top:1px solid var(--line);padding-top:2px}summary{cursor:pointer;display:list-item;padding-block:10px;font-weight:600;font-size:13px}details.all>summary{font-size:15px}blockquote{margin:0 0 8px;padding-inline-start:12px;border-inline-start:3px solid var(--line);font-size:13px;color:var(--muted)}
@media(min-width:720px){.cards,.stats,.scenarios{grid-template-columns:repeat(2,minmax(0,1fr))}.tax-table{font-size:14px}}
@media(min-width:1060px){.cards.three,.scenarios{grid-template-columns:repeat(2,minmax(0,1fr))}}
@media(prefers-reduced-motion:no-preference){button,a{transition:background-color .15s,border-color .15s}}
@media print{.nav,.back,.toc,.picker,.calc{display:none}details>*{display:block}.card,.scenario{break-inside:avoid}body{background:white;color:black}}