.tax-web-tool {
  color-scheme: light;
  --text-main: #18342d;
  --text-sub: #40594e;
  --text-muted: #627068; /* Readable on white and pale green surfaces. */
  --ink: var(--text-main);
  --radius: 12px;
  --shadow: 0 3px 14px rgba(24, 52, 45, .035);
  --line: #dfe5df;
  --paper: #ffffff;
  --canvas: #f5f7f3;
  --green: #17664f;
  --green-dark: #104d3c;
  --green-soft: #e8f2ed;
  --gold: #ba8b3d;
  --warn: #80551c;
  --warn-bg: #fff8e9;
  --error: #a13b33;
  --error-bg: #fff1ef;
  font-family: "Yu Gothic UI", "Hiragino Kaku Gothic ProN", Meiryo, sans-serif;
  font-synthesis: none;
  text-rendering: optimizeLegibility;
}

.tax-web-tool, .tax-web-tool * { box-sizing: border-box; }

.tax-web-tool { scroll-behavior: smooth; }

.tax-web-tool {
  width: 100%;
  max-width: 960px;
  margin: 0 auto;
  background: var(--canvas);
  color: var(--ink);
  font-size: 16px;
  line-height: 1.7;
}

.tax-web-tool a { color: inherit; }
.tax-web-tool button, .tax-web-tool input, .tax-web-tool select { font: inherit; }

.tax-web-tool .page-width {
  width: min(100% - 40px, 920px);
  margin-inline: auto;
}

.tax-web-tool .site-header {
  min-height: 62px;
  padding: 0 max(20px, calc((100% - 920px) / 2));
  display: flex;
  align-items: center;
  justify-content: space-between;
  border-bottom: 1px solid #e8ece7;
  background: rgba(255, 255, 255, .9);
}

.tax-web-tool .brand {
  display: inline-flex;
  align-items: center;
  gap: 9px;
  color: var(--ink);
  font-size: 14px;
  font-weight: 750;
  letter-spacing: .025em;
  text-decoration: none;
}

.tax-web-tool .brand-mark {
  width: 28px;
  height: 28px;
  display: grid;
  place-items: center;
  border-radius: 8px;
  flex: 0 0 auto;
  background: var(--green);
  color: #fff;
  font-family: inherit;
  font-size: 17px;
  line-height: 1;
}

.tax-web-tool .header-note { color: var(--text-muted); font-size: 12px; }

.tax-web-tool .hero { padding-block: 52px 38px; }

.tax-web-tool .eyebrow {
  margin: 0 0 9px;
  color: var(--green);
  font-size: 12px;
  font-weight: 750;
  letter-spacing: .12em;
  text-transform: uppercase;
}

.tax-web-tool h1, .tax-web-tool h2, .tax-web-tool h3, .tax-web-tool h4, .tax-web-tool p { margin-top: 0; }

.tax-web-tool .hero h1 {
  margin-bottom: 15px;
  font-size: clamp(34px, 8vw, 56px);
  font-weight: 760;
  letter-spacing: -.045em;
  line-height: 1.28;
}

.tax-web-tool .hero h1 span { color: var(--green); }

.tax-web-tool .hero-copy {
  max-width: 560px;
  margin-bottom: 10px;
  color: var(--text-sub);
  font-size: 16px;
}

.tax-web-tool .hero-promise { max-width: 640px; margin: 0 0 10px; color: var(--text-main); font-size: clamp(16px, 2.2vw, 20px); font-weight: 700; line-height: 1.65; }

.tax-web-tool .line-icon { display: block; flex: 0 0 auto; color: var(--green); }
.tax-web-tool .hero-flow { display: grid; grid-template-columns: minmax(0, 1fr); gap: 22px; margin: 18px 0 24px; padding: 18px; border: 1px solid var(--line); border-radius: var(--radius); background: var(--paper); list-style: none; }
.tax-web-tool .hero-flow-item { position: relative; display: flex; align-items: center; gap: 14px; min-width: 0; margin: 0; padding: 12px; border-radius: 8px; }
.tax-web-tool .hero-flow-item .line-icon { width: 44px; height: 44px; }
.tax-web-tool .hero-flow-item > div { min-width: 0; }
.tax-web-tool .hero-flow-item p { margin: 0; color: var(--text-main); font-size: 15px; font-weight: 700; line-height: 1.5; }
.tax-web-tool .hero-flow-item small { display: inline-block; margin-top: 5px; color: var(--text-sub); font-size: 12px; line-height: 1.5; }
.tax-web-tool .hero-flow-wait { background: var(--canvas); }
.tax-web-tool .hero-flow-wait .flow-badge { padding: 2px 8px; border-radius: 99px; color: var(--warn); background: var(--warn-bg); }
.tax-web-tool .hero-flow-goal { background: var(--green-soft); }
.tax-web-tool .hero-flow-goal p { color: var(--green-dark); }
.tax-web-tool .flow-arrow { position: absolute; bottom: -22px; left: 50%; width: 20px; margin-left: -10px; color: var(--text-muted); text-align: center; font-size: 18px; line-height: 22px; }
.tax-web-tool .flow-arrow::before { content: "↓"; }
.tax-web-tool .step-nav .step-icon { float: right; width: 25px; height: 25px; margin: 2px 0 4px 6px; color: inherit; }
.tax-web-tool .self-pay-card { display: flex; align-items: center; gap: 10px; width: fit-content; max-width: 100%; margin: 14px auto 0; padding: 10px 12px; border: 1px solid #d3e2d8; border-radius: 10px; background: #f5f9f6; text-align: left; }
.tax-web-tool .self-pay-card .line-icon { width: 28px; height: 28px; }
.tax-web-tool .self-pay-card .self-pay-note { margin: 0; font-size: 13px; }

.tax-web-tool .button {
  min-height: 50px;
  display: inline-flex;
  align-items: center;
  justify-content: center;
  gap: 14px;
  border: 0;
  border-radius: 12px;
  font-weight: 720;
  text-decoration: none;
  cursor: pointer;
  transition: background-color .15s ease, transform .15s ease;
}

.tax-web-tool .button:focus-visible, .tax-web-tool a:focus-visible, .tax-web-tool input:focus-visible, .tax-web-tool select:focus-visible, .tax-web-tool summary:focus-visible {
  outline: 3px solid var(--green);
  outline-offset: 3px;
}

.tax-web-tool .button-primary, .tax-web-tool .button-submit { background: var(--green); color: #fff; }
.tax-web-tool .button-primary { padding: 0 22px; }
.tax-web-tool .button-primary:hover, .tax-web-tool .button-submit:hover { background: var(--green-dark); }
.tax-web-tool .button:active { transform: translateY(1px); }

.tax-web-tool .trust-row {
  display: flex;
  flex-wrap: wrap;
  gap: 8px;
  margin-top: 21px;
}

.tax-web-tool .trust-row span {
  padding: 4px 10px;
  border: 1px solid #d8e4dc;
  border-radius: 99px;
  background: #fff;
  color: var(--text-sub);
  font-size: 12px;
  font-weight: 650;
}

.tax-web-tool .hero-footnote, .tax-web-tool .form-footnote {
  margin: 12px 0 0;
  color: var(--text-sub);
  font-size: 12px;
}

.tax-web-tool .calculator {
  margin-bottom: 54px;
  padding: 28px clamp(18px, 5vw, 42px) 32px;
  border: 1px solid #e6ebe6;
  border-radius: var(--radius);
  background: var(--paper);
  box-shadow: var(--shadow);
}

.tax-web-tool .section-heading { margin-bottom: 14px; }
.tax-web-tool .step-nav { display: grid; grid-template-columns: repeat(4, minmax(0, 1fr)); gap: 7px; margin: 20px 0 19px; }
.tax-web-tool .step-nav a { min-width: 0; padding: 10px 8px; border-bottom: 3px solid #d7e5da; background: var(--paper); border-radius: 8px 8px 0 0; color: var(--text-sub); font-size: 12px; font-weight: 700; text-decoration: none; }
.tax-web-tool .step-nav span { display: block; color: var(--text-sub); font-size: 11px; letter-spacing: .08em; }
.tax-web-tool .step-nav a:hover { border-color: var(--green); }
.tax-web-tool .step-nav a[aria-current="step"] { border-color: var(--green); background: var(--green-soft); color: var(--green-dark); }
.tax-web-tool .section-heading h2 { margin: 0 0 6px; font-size: 28px; letter-spacing: -.03em; }
.tax-web-tool .section-heading > p:last-child, .tax-web-tool .section-help { margin-bottom: 0; color: var(--text-sub); font-size: 14px; }
.tax-web-tool .input-key { margin: 0 0 10px; color: var(--text-sub); font-size: 12px; line-height: 1.5; }

.tax-web-tool .input-step {
  padding-block: 17px;
  border-top: 1px solid var(--line);
}

.tax-web-tool .step-heading { display: flex; align-items: flex-start; gap: 12px; margin-bottom: 2px; }
.tax-web-tool .step-number {
  flex: 0 0 auto;
  padding: 3px 8px;
  border-radius: 6px;
  background: var(--green-soft);
  color: var(--green-dark);
  font-size: 10px;
  font-weight: 800;
  letter-spacing: .04em;
  line-height: 1.7;
}
.tax-web-tool .step-heading h3 { margin: 0; font-size: 18px; line-height: 1.5; }
.tax-web-tool .step-heading p { margin: 1px 0 0; color: var(--text-sub); font-size: 12px; line-height: 1.5; }
.tax-web-tool .form-section { padding-top: 13px; }
.tax-web-tool .form-section + .form-section { margin-top: 8px; padding-top: 15px; border-top: 1px solid #edf0ed; }
.tax-web-tool .form-section h4 { margin: 0 0 11px; font-size: 14px; }
.tax-web-tool .income-block > h4 { margin-bottom: 8px; color: var(--text-main); font-size: 15px; font-weight: 700; }
.tax-web-tool .income-block + .income-block { margin-top: 16px; padding-top: 14px; border-top: 1px solid var(--line); }
.tax-web-tool .field-group { margin: 0 0 17px; }
.tax-web-tool .field-group:last-child { margin-bottom: 0; }

.tax-web-tool .field-group > label, .tax-web-tool .filing-method > label {
  display: block;
  margin-bottom: 7px;
  font-size: 14px;
  font-weight: 700;
}

.tax-web-tool .required {
  margin-left: 5px;
  padding: 2px 6px;
  border-radius: 4px;
  background: #f7ece4;
  color: #925a30;
  font-size: 10px;
  vertical-align: 1px;
}

.tax-web-tool .quiet-label { color: var(--text-sub); font-size: 12px; font-weight: 500; }

.tax-web-tool input:not([type="checkbox"]):not([type="radio"]), .tax-web-tool select {
  width: 100%;
  min-height: 48px;
  padding: 10px 12px;
  border: 1px solid #cbd5ce;
  border-radius: 9px;
  background: #fff;
  color: var(--ink);
}

.tax-web-tool input::placeholder { color: var(--text-muted); }
.tax-web-tool select { cursor: pointer; }
.tax-web-tool .birth-date-selects { display: grid; grid-template-columns: minmax(0, 1.6fr) repeat(2, minmax(0, 1fr)); gap: 8px; }
.tax-web-tool .birth-date-selects select { min-width: 0; }

.tax-web-tool .input-with-unit { position: relative; }
.tax-web-tool .input-with-unit input { padding-right: 48px !important; }
.tax-web-tool .input-with-unit > span {
  position: absolute;
  top: 50%;
  right: 14px;
  color: var(--text-sub);
  font-size: 14px;
  transform: translateY(-50%);
  pointer-events: none;
}

.tax-web-tool .field-help, .tax-web-tool .detail-context {
  margin: 6px 0 0;
  color: var(--text-sub);
  font-size: 12px;
  line-height: 1.55;
}
.tax-web-tool .inline-guidance { margin: 5px 0 0; color: var(--warn); font-size: 12px; }
.tax-web-tool .unknown-choice { margin-top: 7px; }
.tax-web-tool .visually-hidden {
  position: absolute;
  width: 1px;
  height: 1px;
  overflow: hidden;
  clip: rect(0, 0, 0, 0);
  white-space: nowrap;
  clip-path: inset(50%);
}

.tax-web-tool .field-error { min-height: 0; margin: 0; color: var(--error); font-size: 12px; }
.tax-web-tool .field-error:not(:empty) { margin-top: 5px; }
.tax-web-tool .field-invalid { border-color: var(--error) !important; background: #fffaf9 !important; }

.tax-web-tool .why { margin: 9px 0 0; }
.tax-web-tool .why summary { display: flex; align-items: center; width: fit-content; min-height: 44px; color: var(--green); font-size: 12px; list-style: none; }
.tax-web-tool .why summary::-webkit-details-marker { display: none; }
.tax-web-tool .why summary::before { content: "＋ "; }
.tax-web-tool .why[open] summary::before { content: "− "; }
.tax-web-tool .why p { margin: 7px 0 0; padding: 8px 10px; border-left: 3px solid #b6d1c1; background: #f5f8f5; color: var(--text-sub); font-size: 12px; }

.tax-web-tool .sub-details, .tax-web-tool .main-details { border-radius: 10px; }
.tax-web-tool .sub-details { margin-top: 14px; padding: 12px 13px; background: #f6f8f5; }
.tax-web-tool .sub-details[open], .tax-web-tool .main-details[open] { padding-bottom: 15px; }

.tax-web-tool summary { cursor: pointer; font-size: 14px; font-weight: 700; }
.tax-web-tool .main-details { padding: 12px 13px; border: 1px solid var(--line); background: #f8faf8; }
.tax-web-tool .main-details > summary { display: flex; align-items: center; gap: 11px; min-height: 44px; color: var(--green); list-style: none; }
.tax-web-tool .main-details > summary::-webkit-details-marker { display: none; }
.tax-web-tool .main-details > summary::after { content: "＋"; margin-left: auto; font-size: 16px; }
.tax-web-tool .main-details[open] > summary::after { content: "−"; }
.tax-web-tool .step-summary { display: flex; flex-direction: column; gap: 1px; }
.tax-web-tool .step-summary strong { font-size: 14px; }
.tax-web-tool .step-summary small { color: var(--text-sub); font-size: 11px; font-weight: 500; }
.tax-web-tool .main-details > .section-help { margin-block: 10px 18px; }
.tax-web-tool .status-details { border: 1px solid #e4e9e4; }
.tax-web-tool .taxability-panel { margin-top: 13px; padding-top: 12px; border-top: 1px solid var(--line); }
.tax-web-tool .taxability-panel h5 { margin: 0 0 2px; color: var(--green-dark); font-size: 13px; }
.tax-web-tool .taxability-status { margin: 0; color: var(--text-sub); font-size: 12px; }
.tax-web-tool .taxability-check { margin-top: 8px; }
.tax-web-tool .taxability-panel .field-group { margin-top: 12px; }
.tax-web-tool .taxability-panel select:disabled { background: #f1f4f0; color: var(--text-sub); cursor: default; }
.tax-web-tool .taxability-auto-label { display: inline-block; margin-top: 5px; padding: 3px 9px; border-radius: 99px; background: var(--green-soft); color: var(--green-dark); font-size: 12px; font-weight: 700; }
.tax-web-tool .taxability-auto-label[hidden] { display: none; }
.tax-web-tool .taxability-panel.needs-attention { padding-left: 11px; border-left: 3px solid #c7913b; }
.tax-web-tool .taxability-panel.needs-attention .taxability-status { padding: 8px 10px; border-radius: 8px; background: var(--warn-bg); color: var(--warn); font-weight: 700; }
.tax-web-tool .taxability-panel select, .tax-web-tool #form-title { scroll-margin-top: 112px; }
.tax-web-tool .review-target-highlight { outline: 2px solid #c7913b; outline-offset: 4px; border-radius: 6px; background: #fff8e9 !important; }

.tax-web-tool .municipality-field { margin-top: 9px; padding: 11px 12px; border-radius: 9px; background: #f8faf8; }
.tax-web-tool .municipality-field > label { display: block; margin-bottom: 6px; color: var(--text-sub); font-size: 12px; font-weight: 650; }
.tax-web-tool .municipality-field select { min-height: 44px !important; }

.tax-web-tool .toggle-list { display: grid; gap: 9px; margin-top: 14px; }
.tax-web-tool .family-choices { display: grid; gap: 16px; }
.tax-web-tool .family-choices .field-question { margin-bottom: 5px; }
.tax-web-tool .toggle-row, .tax-web-tool .check-row {
  display: flex;
  align-items: flex-start;
  gap: 11px;
  cursor: pointer;
}

.tax-web-tool .toggle-row {
  padding: 13px;
  border: 1px solid var(--line);
  border-radius: 10px;
  background: #fff;
}

.tax-web-tool .toggle-row input, .tax-web-tool .check-row input, .tax-web-tool .radio-row input { width: 18px; height: 18px; margin: 3px 0 0; accent-color: var(--green); flex: 0 0 auto; }
.tax-web-tool .toggle-row strong { display: block; font-size: 14px; }
.tax-web-tool .toggle-row small { display: block; margin-top: 2px; color: var(--text-sub); font-size: 12px; }
.tax-web-tool .conditional-fields { margin-top: 15px; padding: 15px; border-radius: 10px; background: #f7f9f6; }
.tax-web-tool .other-income-mode { display: flex; flex-wrap: wrap; gap: 4px 14px; }
.tax-web-tool .additional-income-row { margin-top: 12px; padding: 14px; border: 1px solid var(--line); border-radius: var(--radius); background: var(--paper); }
.tax-web-tool .additional-income-row [data-income-loss-confirmed] { scroll-margin-top: 112px; }
.tax-web-tool .additional-income-row .field-group { min-width: 0; }
.tax-web-tool .additional-income-row > .button-small { margin-top: 6px; }
.tax-web-tool #add-additional-income { margin-top: 10px; }
.tax-web-tool .conditional-fields h4:first-child { margin-top: 0; }
.tax-web-tool .social-insurance-mode { margin-top: 8px; }
.tax-web-tool .salary-input-mode { margin-top: 8px; }
.tax-web-tool .salary-mode-fields { margin-top: 12px; }
.tax-web-tool .social-estimate-fields > .check-row { margin: 2px 0 14px; }
.tax-web-tool .salary-month-list { display: block; margin-top: 8px; }
.tax-web-tool .salary-month-row { display: grid; grid-template-columns: 2.2rem minmax(0, 1fr) auto; align-items: center; gap: 6px; min-width: 0; margin: 0; padding: 3px 0; border-bottom: 1px solid var(--line); }
.tax-web-tool .salary-month-row > label { margin: 0; color: var(--green-dark); font-size: 12px; font-weight: 750; }
.tax-web-tool .salary-month-row .input-with-unit { min-width: 0; }
.tax-web-tool .salary-month-row .input-with-unit input { min-width: 0; min-height: 44px; padding: 5px 29px 5px 8px; }
.tax-web-tool .salary-month-row .input-with-unit > span { right: 8px; font-size: 11px; }
.tax-web-tool .salary-month-row .button-small { min-height: 44px; padding-inline: 7px; font-size: 10px; white-space: nowrap; }
.tax-web-tool .salary-month-row .field-error { grid-column: 1 / -1; margin: 0; }
.tax-web-tool .salary-month-row .commuting-field { grid-column: 2 / -1; display: grid; grid-template-columns: minmax(0, 1fr) minmax(0, 1fr); align-items: center; gap: 6px; min-width: 0; padding-bottom: 4px; }
.tax-web-tool .salary-month-row .commuting-field label { margin: 0; color: var(--text-sub); font-size: 12px; }
.tax-web-tool .monthly-bonus-section { margin-top: 14px; padding-top: 12px; border-top: 1px solid var(--line); }
.tax-web-tool .monthly-bonus-section h5 { margin: 0 0 7px; color: var(--text-sub); font-size: 13px; }
.tax-web-tool .monthly-bonus-list { display: grid; gap: 6px; }
.tax-web-tool .monthly-bonus-row { display: grid; grid-template-columns: 4.3rem 4.5rem minmax(0, 1fr) auto; align-items: center; gap: 6px; min-width: 0; }
.tax-web-tool .monthly-bonus-row strong { font-size: 11px; white-space: nowrap; }
.tax-web-tool .monthly-bonus-row select, .tax-web-tool .monthly-bonus-row input { min-width: 0; min-height: 44px; padding: 5px 7px; font-size: 12px; }
.tax-web-tool .monthly-bonus-row .input-with-unit > span { right: 7px; font-size: 11px; }
.tax-web-tool .monthly-bonus-row .button-small { min-height: 44px; padding-inline: 7px; font-size: 10px; }
.tax-web-tool .monthly-bonus-section > .button-small { min-height: 44px; margin-top: 8px; }
.tax-web-tool .monthly-income-totals { display: grid; gap: 6px; margin: 13px 0 0; padding-top: 11px; border-top: 1px solid var(--line); }
.tax-web-tool .monthly-income-totals > div { display: flex; justify-content: space-between; gap: 10px; font-size: 13px; }
.tax-web-tool .monthly-income-totals dt { color: var(--text-sub); }
.tax-web-tool .monthly-income-totals dd { margin: 0; font-weight: 700; font-variant-numeric: tabular-nums; }
.tax-web-tool .monthly-income-totals > div:last-child { color: var(--green-dark); font-size: 14px; }
.tax-web-tool .social-bonus-row { margin: 10px 0; padding: 12px; border: 1px solid var(--line); border-radius: 9px; }
.tax-web-tool .social-bonus-row .two-column { gap: 10px; }
.tax-web-tool .remove-social-bonus { margin-top: 7px; }
.tax-web-tool .button-small:disabled { opacity: 1; color: var(--text-muted); background: #f1f4f0; cursor: not-allowed; }
.tax-web-tool .two-column { display: grid; grid-template-columns: 1fr; gap: 0 14px; }
.tax-web-tool .check-row { min-height: 44px; align-items: center; padding-block: 8px; font-size: 13px; }
.tax-web-tool .check-row input { margin-top: 0; }
.tax-web-tool .dependent-heading { display: flex; align-items: flex-start; justify-content: space-between; gap: 10px; }
.tax-web-tool .dependent-heading h4 { margin-top: 0; margin-bottom: 0; }
.tax-web-tool .button-small { min-height: 44px; padding: 0 11px; border: 1px solid #cbdacf; background: white; color: var(--green); font-size: 12px; }
.tax-web-tool .dependent-card { position: relative; margin-top: 12px; padding: 14px; border: 1px solid var(--line); border-radius: 10px; background: white; }
.tax-web-tool .dependent-card h5 { margin: 0 0 10px; font-size: 13px; }
.tax-web-tool .remove-dependent { padding: 3px 0; border: 0; background: none; min-height: 44px; color: var(--text-sub); font-size: 12px; text-decoration: underline; cursor: pointer; }
.tax-web-tool .compact-toggles { gap: 2px; }

.tax-web-tool .field-question { margin-bottom: 8px; font-size: 14px; font-weight: 700; }
.tax-web-tool .radio-row { display: flex; flex-wrap: wrap; gap: 10px; }
.tax-web-tool .radio-row label { min-height: 44px; display: flex; align-items: center; gap: 8px; padding: 8px 12px; border: 1px solid var(--line); border-radius: 9px; background: #fff; cursor: pointer; font-size: 13px; }
.tax-web-tool .radio-row input { margin: 0; }
.tax-web-tool .choice-grid { display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); }
.tax-web-tool .choice-grid label { min-width: 0; min-height: 56px; font-weight: 700; }
.tax-web-tool .choice-grid label:has(input:checked) { border-color: var(--green); background: var(--green-soft); color: var(--green-dark); }
.tax-web-tool .deduction-options { display: grid; gap: 3px 14px; margin-top: 12px; }
.tax-web-tool .deduction-options .check-row { padding: 7px 4px; }
.tax-web-tool .deduction-panel { margin: 8px 0 12px; padding: 13px 0 0; border-top: 1px solid var(--line); }
.tax-web-tool .deduction-panel > h4 { margin: 0 0 8px; font-size: 14px; }
.tax-web-tool .deduction-panel .field-group:last-child { margin-bottom: 0; }
.tax-web-tool .filing-method { margin-top: 15px; }
.tax-web-tool .filing-method-hint { margin: 15px 0 0; padding-left: 10px; border-left: 3px solid #c7913b; color: var(--warn); font-size: 12px; font-weight: 700; }

.tax-web-tool .button-submit { width: 100%; min-height: 58px; margin-top: 12px; padding: 0 18px; font-size: 16px; }
.tax-web-tool .button-arrow { margin-left: auto; font-size: 20px; }
.tax-web-tool .form-footnote { text-align: center; }

.tax-web-tool .notice { margin-block: 16px; padding: 13px 15px; border-radius: 10px; font-size: 13px; }
.tax-web-tool .notice-error { border: 1px solid #f0ccc7; background: var(--error-bg); color: var(--error); }
.tax-web-tool .notice-warn { border: 1px solid #f0e0bc; background: var(--warn-bg); color: var(--warn); }
.tax-web-tool .notice ul { margin: 5px 0 0; padding-left: 20px; }
.tax-web-tool .notice li + li { margin-top: 3px; }

.tax-web-tool .result { margin-bottom: 48px; scroll-margin-top: 18px; }
.tax-web-tool .result-caveats { margin-top: 15px; padding: 12px 15px; border: 1px solid #dfe8e1; border-radius: 11px; background: #f7faf7; color: var(--text-sub); font-size: 13px; line-height: 1.55; }
.tax-web-tool .result-caveats strong { color: var(--green-dark); }
.tax-web-tool .result-caveats ul { margin: 5px 0 0; padding-left: 18px; }
.tax-web-tool .result-caveats li + li { margin-top: 2px; }
.tax-web-tool .result-caveats details { margin-top: 9px; padding-top: 9px; border-top: 1px solid #dfe8e1; }
.tax-web-tool .result-caveats summary { color: var(--green-dark); font-size: 13px; font-weight: 700; cursor: pointer; }
.tax-web-tool .result-caveats details[open] summary { margin-bottom: 7px; }
.tax-web-tool .result-caveats .notice { margin-block: 10px 0; }
.tax-web-tool .result > #complete-result, .tax-web-tool .blocked-panel { padding: clamp(20px, 5vw, 36px); border: 1px solid #e0e8e1; border-radius: var(--radius); background: white; }
.tax-web-tool #result-title { border: 0; box-shadow: none; }
.tax-web-tool #result-title:not(:focus-visible) { outline: none; }
.tax-web-tool #result-title:focus-visible { outline: 3px solid var(--green); outline-offset: 4px; border-radius: 4px; }
.tax-web-tool .result h2 { margin-bottom: 17px; font-size: 26px; letter-spacing: -.03em; }
.tax-web-tool .limit-panel { padding: 22px 18px; border-radius: var(--radius); background: var(--green-soft); text-align: center; }
.tax-web-tool .estimate-badge { display: inline-block; margin: 11px 0 0; padding: 4px 9px; border: 1px solid #cadbd1; border-radius: 999px; background: #f5f9f6; color: var(--text-sub); font-size: 12px; font-weight: 600; }
.tax-web-tool .limit-panel > p:first-child, .tax-web-tool .remaining-panel > p:first-child { margin: 0; color: var(--text-sub); font-size: 13px; font-weight: 700; }
.tax-web-tool .result-number { display: flex; align-items: baseline; justify-content: center; gap: 4px; color: var(--green-dark); font-size: 18px; font-weight: 700; }
.tax-web-tool .result-number-small { color: var(--ink); font-size: 15px; }
.tax-web-tool .big-number { display: block; margin: 4px 0 8px; color: var(--green-dark); font-size: clamp(30px, 8.4vw, 68px); font-weight: 780; letter-spacing: -.04em; line-height: 1.2; }
.tax-web-tool .estimate-note { max-width: 530px; margin: 12px auto 0; color: var(--text-sub); font-size: 13px; text-align: left; }
.tax-web-tool .remaining-panel { margin-top: 12px; padding: 20px 18px; border: 1px solid var(--line); border-radius: var(--radius); text-align: center; }
.tax-web-tool .remaining-number { display: block; margin-top: 4px; color: var(--ink); font-size: clamp(28px, 7.5vw, 48px); font-weight: 760; letter-spacing: -.035em; line-height: 1.25; }
.tax-web-tool .calculation-summary { margin-top: 25px; padding-block: 4px; }
.tax-web-tool .calculation-summary h3 { margin: 0 0 8px; font-size: 18px; }
.tax-web-tool .calculation-summary dl { display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 0 24px; margin: 0; }
.tax-web-tool .calculation-summary dl > div { display: flex; justify-content: space-between; gap: 10px; min-width: 0; padding: 12px 0; border-bottom: 1px solid var(--line); font-size: 12px; }
.tax-web-tool .calculation-summary dt { color: var(--text-sub); }
.tax-web-tool .calculation-summary dd { margin: 0; color: var(--text-main); font-size: 15px; font-weight: 700; text-align: right; }
.tax-web-tool .result-section { margin-top: 32px; }
.tax-web-tool .result-section h3 { margin-bottom: 14px; font-size: 21px; }
.tax-web-tool .tax-map { margin: 0; padding: 0; list-style: none; }
.tax-web-tool .tax-map li { position: relative; display: flex; align-items: center; justify-content: space-between; gap: 15px; min-height: 58px; padding: 11px 13px; border: 1px solid var(--line); background: #fff; }
.tax-web-tool .tax-map li.help-open { z-index: 3; }
.tax-web-tool .tax-map li:first-child { border-radius: 11px 11px 0 0; }
.tax-web-tool .tax-map li:last-child { border-radius: 0 0 11px 11px; }
.tax-web-tool .tax-map li + li { border-top: 0; }
.tax-web-tool .tax-map li + li::before { content: "↓"; position: absolute; top: -13px; left: 19px; z-index: 1; width: 21px; height: 21px; border-radius: 50%; background: var(--canvas); color: var(--text-muted); text-align: center; font-size: 13px; line-height: 21px; }
.tax-web-tool .tax-map-name { min-width: 0; display: flex; flex-direction: column; align-items: flex-start; gap: 1px; }
.tax-web-tool .tax-map-label { color: var(--text-sub); font-size: 13px; }
.tax-web-tool .tax-map-help { position: relative; color: var(--green); }
.tax-web-tool .tax-map-help summary { list-style: none; color: var(--green); display: flex; align-items: center; min-height: 44px; font-size: 12px; line-height: 1.5; }
.tax-web-tool .tax-map-help summary::-webkit-details-marker { display: none; }
.tax-web-tool .tax-map-help summary::before { content: "? "; font-weight: 800; }
.tax-web-tool .tax-map-help p { position: absolute; top: 40px; left: 0; z-index: 4; width: min(270px, calc(100vw - 74px)); margin: 0; padding: 10px 12px; border: 1px solid var(--line); border-radius: 8px; background: white; box-shadow: var(--shadow); color: var(--text-sub); font-size: 13px; line-height: 1.5; }
.tax-web-tool .tax-map-amount { font-size: 14px; font-weight: 730; text-align: right; }
.tax-web-tool .tax-map-amount.is-unknown { color: var(--text-sub); font-size: 12px; font-weight: 500; }
.tax-web-tool .tax-map li:last-child { border-color: #c4d8cc; background: var(--green-soft); }
.tax-web-tool .tax-map li:last-child .tax-map-amount { font-size: 16px; }
.tax-web-tool .tax-map li:last-child .tax-map-label, .tax-web-tool .tax-map li:last-child .tax-map-amount { color: var(--green-dark); font-weight: 750; }

.tax-web-tool .result-details { margin-top: 22px; padding: 15px; border: 1px solid var(--line); border-radius: 12px; }
.tax-web-tool .result-details > summary { color: var(--text-main); font-size: 15px; }
.tax-web-tool .detail-grid { display: grid; gap: 26px; margin-top: 15px; }
.tax-web-tool .detail-grid h4 { margin: 0 0 10px; color: var(--text-main); font-size: 16px; }
.tax-web-tool .amount-list { margin: 0; }
.tax-web-tool .amount-list > div { display: flex; justify-content: space-between; gap: 12px; padding: 9px 0; border-bottom: 1px solid #edf0ed; font-size: 12px; }
.tax-web-tool .amount-list dt { color: var(--text-sub); }
.tax-web-tool .amount-list dd { margin: 0; font-weight: 650; text-align: right; }
.tax-web-tool .detail-context { margin: 11px 0 2px; font-weight: 700; }

.tax-web-tool .blocked-panel { border-color: #eddfc2; }
.tax-web-tool .blocked-panel > p:not(.eyebrow) { color: var(--text-sub); }
.tax-web-tool .blocked-panel h3 { margin: 19px 0 7px; font-size: 15px; }
.tax-web-tool .blocked-panel ul { margin: 0; padding-left: 20px; color: var(--text-sub); font-size: 14px; }
.tax-web-tool .blocked-panel li + li { margin-top: 6px; }
.tax-web-tool .text-link { display: inline-block; margin-top: 18px; color: var(--green); font-size: 13px; font-weight: 700; }

.tax-web-tool .site-footer { padding-block: 22px 34px; border-top: 1px solid #e4e9e3; color: var(--text-sub); font-size: 11px; }
.tax-web-tool .site-footer p { margin: 0 0 4px; }

.tax-web-tool [hidden] { display: none !important; }


/* Shared presentation rules; calculation and review navigation stay unchanged. */
.tax-web-tool .brand { min-width: 0; line-height: 1.5; }
.tax-web-tool .brand-name { overflow-wrap: anywhere; }
.tax-web-tool .site-header { gap: 16px; }
.tax-web-tool .header-note { flex-shrink: 0; }
.tax-web-tool .site-footer { color: var(--text-muted); }
.tax-web-tool .button-primary:hover { transform: translateY(-1px); }
.tax-web-tool .step-nav a[aria-current="step"] span { color: var(--green-dark); font-weight: 800; }
.tax-web-tool .radio-row label:has(input:checked), .tax-web-tool .toggle-row:has(input:checked) { border-color: var(--green); background: var(--green-soft); color: var(--green-dark); }
.tax-web-tool .radio-row label:hover, .tax-web-tool .toggle-row:hover, .tax-web-tool .button-small:not(:disabled):hover { border-color: var(--green); }
.tax-web-tool input:not(:disabled):hover, .tax-web-tool select:not(:disabled):hover { border-color: var(--green); }
.tax-web-tool input:disabled, .tax-web-tool select:disabled { opacity: 1; background: #f1f4f0; color: var(--text-sub); cursor: default; }
.tax-web-tool .additional-income-row [data-income-loss-confirmation] { padding: 10px; border-radius: 8px; background: var(--warn-bg); color: var(--warn); }
.tax-web-tool .result > #complete-result, .tax-web-tool .blocked-panel { box-shadow: var(--shadow); }
.tax-web-tool .result-number, .tax-web-tool .tax-map-amount, .tax-web-tool .calculation-summary dd, .tax-web-tool .amount-list dd, .tax-web-tool .monthly-income-totals dd { white-space: nowrap; font-variant-numeric: tabular-nums; }
.tax-web-tool .self-pay-note { margin: 10px 0 0; color: var(--text-sub); font-size: 14px; }
.tax-web-tool .self-pay-help { max-width: 530px; margin: 8px auto 0; border: 0; background: transparent; box-shadow: none; text-align: left; }
.tax-web-tool .self-pay-help > summary { display: list-item; list-style-position: inside; min-height: 44px; padding: 10px 12px; border: 1px solid #d3e2d8; border-radius: 8px; background: #f8fbf9; box-shadow: none; color: var(--text-sub); font-size: 13px; }
.tax-web-tool .self-pay-help > summary:not(:focus-visible) { outline: none; }
.tax-web-tool .self-pay-help > summary:hover { border-color: #8da99b; }
.tax-web-tool .self-pay-help > summary:focus-visible { border-color: var(--green); outline: 2px solid var(--green); outline-offset: 3px; }
.tax-web-tool .self-pay-help p { margin: 4px 0 0; color: var(--text-sub); font-size: 13px; }
.tax-web-tool .result-details > summary, .tax-web-tool .result-caveats summary { min-height: 44px; padding-block: 10px; }

/* Necessary guidance uses sub; only incidental notes use muted. */
.tax-web-tool .hero-footnote, .tax-web-tool .form-footnote, .tax-web-tool .field-help, .tax-web-tool .section-help, .tax-web-tool .step-heading p, .tax-web-tool .taxability-status, .tax-web-tool .inline-guidance, .tax-web-tool .estimate-note, .tax-web-tool .result-caveats { font-weight: 500; }
.tax-web-tool .site-footer p + p { color: var(--text-sub); font-size: 12px; font-weight: 500; }

@media (min-width: 620px) {
  .tax-web-tool .hero { padding-block: 62px 40px; }
  .tax-web-tool .calculator { margin-bottom: 42px; padding-block: 24px; }
  .tax-web-tool .input-step { padding-block: 13px; }
  .tax-web-tool .field-group { margin-bottom: 13px; }
  .tax-web-tool .two-column { grid-template-columns: 1fr 1fr; }
  .tax-web-tool .family-choices, .tax-web-tool .deduction-options { grid-template-columns: 1fr 1fr; }
  .tax-web-tool .detail-grid { grid-template-columns: 1fr 1fr; }
  .tax-web-tool .tax-map li { min-height: 64px; padding-inline: 18px; }
  .tax-web-tool .tax-map-label { font-size: 14px; }
  .tax-web-tool .tax-map-amount { font-size: 15px; }
}

@media (min-width: 769px) {
  .tax-web-tool .hero-flow-item .line-icon { width: 52px; height: 52px; }
  .tax-web-tool .hero-flow-item p { font-size: 16px; font-weight: 750; }
  .tax-web-tool .hero-flow { grid-template-columns: repeat(3, minmax(0, 1fr)); gap: 28px; padding: 22px; }
  .tax-web-tool .hero-flow-item { flex-direction: column; justify-content: center; text-align: center; padding: 22px 12px; }
  .tax-web-tool .flow-arrow { top: 50%; bottom: auto; left: 100%; width: 28px; margin: -11px 0 0; color: var(--green); font-size: 22px; font-weight: 600; }
  .tax-web-tool .flow-arrow::before { content: "→"; }
  .tax-web-tool .site-header { min-height: 52px; }
  .tax-web-tool .hero { padding-block: 16px 30px; }
  .tax-web-tool .calculator { padding: 20px 28px 26px; }
  .tax-web-tool .input-step { padding-block: 10px; }
  .tax-web-tool .form-section { padding-top: 10px; }
  .tax-web-tool .field-group { margin-bottom: 11px; }
}

@media (max-width: 480px) {
  .tax-web-tool .hero-flow { margin-block: 14px 18px; padding: 12px; }
  .tax-web-tool .hero-flow-item { padding-block: 6px; }
  .tax-web-tool .trust-row { margin-top: 16px; }
  .tax-web-tool .section-heading { margin-bottom: 10px; }
  .tax-web-tool .step-nav { margin-block: 14px; }
  .tax-web-tool .field-help { margin-top: 4px; }
  .tax-web-tool .hero-footnote, .tax-web-tool .field-help, .tax-web-tool .inline-guidance, .tax-web-tool .section-help, .tax-web-tool .section-heading > p, .tax-web-tool .step-heading p { line-height: 1.5; }

  .tax-web-tool .income-block + .income-block { margin-top: 10px; padding-top: 10px; }
  .tax-web-tool .site-header { flex-wrap: wrap; gap: 4px 12px; padding-block: 10px; }
  .tax-web-tool .brand { font-size: 13px; }
  .tax-web-tool .header-note { margin-left: auto; font-size: 12px; }
  .tax-web-tool .result > #complete-result, .tax-web-tool .blocked-panel { padding: 16px 12px; }
  .tax-web-tool .limit-panel, .tax-web-tool .remaining-panel { padding: 20px 10px; }
  .tax-web-tool .field-help, .tax-web-tool .detail-context, .tax-web-tool .step-heading p { font-size: 13px; }

  .tax-web-tool .site-header { padding-inline: 12px; }
  .tax-web-tool .page-width { width: min(100% - 24px, 760px); }
  .tax-web-tool .hero { padding-block: 26px 20px; }
  .tax-web-tool .calculator { margin-bottom: 26px; padding: 18px 14px 20px; }
  .tax-web-tool .input-step { padding-block: 10px; }
  .tax-web-tool .step-nav { grid-template-columns: repeat(2, minmax(0, 1fr)); }
  .tax-web-tool .calculation-summary dl { grid-template-columns: 1fr; }
  .tax-web-tool .field-group { margin-bottom: 12px; }
  .tax-web-tool .conditional-fields { padding: 12px; }
  .tax-web-tool .salary-month-row { grid-template-columns: 2rem minmax(0, 1fr) auto; gap: 5px; }
  .tax-web-tool .salary-month-row .button-small { min-height: 44px; padding-inline: 5px; font-size: 10px; }
  .tax-web-tool .monthly-bonus-row { grid-template-columns: 3.9rem 3.8rem minmax(0, 1fr); gap: 5px; }
  .tax-web-tool .monthly-bonus-row select, .tax-web-tool .monthly-bonus-row input { min-height: 44px; }
  .tax-web-tool .monthly-bonus-row .button-small { grid-column: 1 / -1; justify-self: end; min-height: 44px; }
  .tax-web-tool .button-submit { min-height: 56px; }
  .tax-web-tool .result-caveats { padding: 11px 12px; }
}

@media (prefers-reduced-motion: reduce) {
  .tax-web-tool { scroll-behavior: auto; }
  .tax-web-tool, .tax-web-tool *, .tax-web-tool *::before, .tax-web-tool *::after { transition-duration: .01ms !important; }
}