:root {
  --ink: #17211d;
  --muted: #4e5953;
  --line: #cbd3cf;
  --surface: #ffffff;
  --page: #ffffff;
  --accent: #17594a;
  --accent-dark: #103e34;
  --accent-pale: #e5f0ed;
  --notice: #f8e6a0;
  --notice-line: #4b420f;
  --success: #1d684f;
  --danger: #a43c3c;
  --radius: 7px;
}

* { box-sizing: border-box; }

html { scroll-behavior: smooth; }

body {
  margin: 0;
  color: var(--ink);
  background: var(--page);
  font-family: Arial, Helvetica, sans-serif;
  font-size: 1.0625rem;
  line-height: 1.6;
}

a { color: var(--accent); text-underline-offset: 3px; }
a:hover { color: var(--accent-dark); }

.skip-link {
  position: absolute;
  z-index: 20;
  top: -80px;
  left: 20px;
  padding: 12px 16px;
  color: var(--ink);
  background: #f1cd50;
  border: 3px solid var(--ink);
  font-weight: 700;
}
.skip-link:focus { top: 10px; color: var(--ink); }

button, input, select { font: inherit; }
button { cursor: pointer; }

.site-status {
  color: #211f12;
  background: var(--notice);
  border-bottom: 1px solid #dfca6e;
}

.status-inner {
  width: min(1200px, calc(100% - 40px));
  margin-inline: auto;
  padding-block: 9px;
  font-size: 0.94rem;
}

.site-header {
  color: #fff;
  background: var(--accent-dark);
  border-bottom: 5px solid #d9b642;
}

.header-inner,
.page-shell,
.footer-inner {
  width: min(1200px, calc(100% - 40px));
  margin-inline: auto;
}

.header-inner {
  min-height: 78px;
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 24px;
}

.brand {
  display: inline-flex;
  align-items: center;
  gap: 12px;
  color: #fff;
  font-family: Arial, Helvetica, sans-serif;
  font-size: 1.08rem;
  font-weight: 700;
  text-decoration: none;
  line-height: 1.25;
}

.brand::before {
  content: "";
  display: block;
  width: 5px;
  height: 29px;
  background: #f1cd50;
}
.brand:hover { color: #fff; }

.main-nav { display: flex; align-items: center; gap: 22px; }
.main-nav a { padding-block: 5px; color: #fff; border-bottom: 3px solid transparent; font-size: 1rem; font-weight: 700; text-decoration: none; }
.main-nav a:hover, .main-nav a[aria-current="page"] { color: #fff; border-bottom-color: #f1cd50; }

.page-shell { padding-block: 44px 68px; }

.page-heading { max-width: 840px; margin-bottom: 22px; }
.page-heading h1 { margin: 0; font-family: Arial, Helvetica, sans-serif; font-size: clamp(2.35rem, 4vw, 3.25rem); font-weight: 700; line-height: 1.1; letter-spacing: -0.025em; }
.page-heading > p { margin: 13px 0 0; color: var(--muted); font-size: 1.12rem; }
.page-heading .rate-period { margin-top: 8px; color: var(--ink); font-size: 1rem; }

.calculator-layout {
  display: grid;
  grid-template-columns: minmax(0, 1fr) 400px;
  gap: 26px;
  align-items: start;
}

.panel {
  border: 1px solid var(--line);
  border-radius: 1px;
  background: var(--surface);
}

.form-panel { padding: 36px 38px; border-top: 6px solid var(--accent); }
.result-panel { position: sticky; top: 22px; overflow: hidden; }

.panel-heading { margin-bottom: 28px; }
.panel-heading h2 { margin: 0; font-family: Arial, Helvetica, sans-serif; font-size: 1.5rem; line-height: 1.3; }
.panel-heading p { margin: 4px 0 0; color: var(--muted); font-size: 1rem; }

.field { margin-bottom: 20px; }
.field > label, .child-field > label { display: block; margin-bottom: 8px; font-size: 1rem; font-weight: 700; }
.optional { color: var(--muted); font-size: 0.94rem; font-weight: 400; }

input[type="number"], select {
  width: 100%;
  min-height: 52px;
  padding: 11px 13px;
  font-size: 1.05rem;
  color: var(--ink);
  border: 1px solid #cbd0da;
  border-radius: 4px;
  background: #fff;
}

input:focus, select:focus, button:focus-visible, a:focus-visible {
  outline: 3px solid #f1cd50;
  outline-offset: 2px;
  border-color: var(--ink);
}

.money-input { position: relative; }
.money-input span { position: absolute; left: 13px; top: 50%; transform: translateY(-50%); color: var(--muted); }
.money-input input { padding-left: 30px; }
.income-grid { display: grid; grid-template-columns: 1fr; gap: 16px; }
.income-grid.has-two-incomes { grid-template-columns: repeat(2, minmax(0, 1fr)); }

.field-help, .privacy-note { margin: -9px 0 20px; color: var(--muted); font-size: 0.93rem; }
.privacy-note { margin: 13px 0 0; text-align: center; }

.section-divider { height: 1px; margin: 26px 0; background: var(--line); }

.subheading-row { display: flex; justify-content: space-between; gap: 16px; align-items: flex-start; margin-bottom: 14px; }
.subheading-row h3 { margin: 0; font-size: 1.16rem; }
.subheading-row p { margin: 4px 0 0; color: var(--muted); font-size: 0.96rem; }
.text-button { flex: 0 0 auto; padding: 5px 0; color: var(--accent); border: 0; background: transparent; font-weight: 750; }

.children-list { display: grid; gap: 12px; }
.child-card { padding: 18px; border: 1px solid var(--line); border-left: 3px solid #b7c9c3; border-radius: 3px; background: #fbfcfb; }
.child-card-header { display: flex; justify-content: space-between; gap: 12px; align-items: center; margin-bottom: 13px; }
.child-card-header strong { font-size: 1rem; }
.remove-child { padding: 3px 0; color: var(--danger); border: 0; background: transparent; font-size: 0.92rem; font-weight: 700; }
.child-fields { display: grid; grid-template-columns: 1fr 1fr; gap: 14px; }
.child-field > label { font-size: 0.96rem; }
.child-help { margin: 6px 0 0; color: var(--muted); font-size: 0.94rem; line-height: 1.4; }
.study-field { grid-column: 1 / -1; margin: 0; }

.checkbox-field { display: grid; grid-template-columns: 20px 1fr; gap: 10px; align-items: start; }
.checkbox-field input { width: 18px; height: 18px; margin: 4px 0 0; accent-color: var(--accent); }
.checkbox-field label { margin: 0; font-weight: 600; }

.form-actions { display: flex; gap: 10px; margin-top: 26px; }
.primary-button, .secondary-button {
  min-height: 52px;
  padding: 10px 18px;
  border-radius: 4px;
  font-weight: 760;
}
.primary-button { flex: 1; color: #fff; border: 1px solid var(--accent); background: var(--accent); }
.primary-button:hover { background: var(--accent-dark); }
.secondary-button { color: var(--ink); border: 1px solid #cbd0da; background: #fff; }
.secondary-button:hover { background: #f2f3f5; }
.form-error { margin-top: 20px; padding: 12px 14px; color: #7f2424; border: 2px solid #c85e5e; border-radius: 1px; background: #fff2f2; font-size: 1rem; }

.result-heading { margin: 0; padding: 29px 28px 23px; border-top: 6px solid var(--accent); border-bottom: 1px solid var(--line); background: #f8faf9; }
.result-empty { padding: 34px 24px; color: var(--muted); text-align: center; }
.result-empty p { margin: 0; }
.total-result { padding: 27px 26px; color: var(--ink); border-bottom: 1px solid #cbded8; background: var(--accent-pale); }
.total-result span, .total-result small { display: block; }
.total-result span { color: var(--accent-dark); font-size: 0.96rem; font-weight: 700; }
.total-result strong { display: block; margin: 4px 0; color: var(--accent-dark); font-family: Arial, Helvetica, sans-serif; font-size: 2.55rem; font-variant-numeric: tabular-nums; line-height: 1.15; letter-spacing: -0.035em; }
.total-result small { color: var(--muted); }
.result-breakdown { margin: 0; padding: 8px 24px; }
.result-breakdown div { display: flex; justify-content: space-between; gap: 20px; padding: 13px 0; border-bottom: 1px solid var(--line); }
.result-breakdown dt { color: var(--muted); }
.result-breakdown dd { margin: 0; font-variant-numeric: tabular-nums; font-weight: 700; }
.supplement-box { margin: 8px 24px 0; padding: 13px 14px; border-left: 3px solid #6fa68f; border-radius: 2px; background: #eef6f2; color: #12583f; font-size: 0.94rem; }
.supplement-box strong, .supplement-box span { display: block; }
.result-notes { padding: 16px 24px 4px; }
.result-note { margin: 0 0 12px; padding-left: 18px; color: var(--muted); font-size: 0.94rem; position: relative; }
.result-note::before { content: "•"; position: absolute; left: 2px; color: var(--accent); font-weight: 800; }
.result-note.warning { color: #7b4d00; }
.official-link { display: flex; justify-content: space-between; gap: 12px; margin: 8px 24px 26px; padding: 14px 15px; border: 2px solid var(--accent); border-radius: 1px; text-decoration: none; font-size: 1rem; font-weight: 700; }

.information-section { margin-top: 42px; padding: 34px 0 0; border-top: 2px solid var(--line); }
.information-section h2 { margin: 0 0 20px; font-family: Arial, Helvetica, sans-serif; font-size: 1.55rem; }
.information-section h3 { margin: 0 0 8px; font-family: Arial, Helvetica, sans-serif; font-size: 1.15rem; }
.plain-grid { display: grid; grid-template-columns: 1fr 1fr; gap: 36px; }
.check-list, .dash-list { margin: 0; padding: 0; list-style: none; }
.check-list li, .dash-list li { position: relative; margin: 7px 0; padding-left: 24px; color: var(--muted); }
.check-list li::before { content: "✓"; position: absolute; left: 0; color: var(--success); font-weight: 800; }
.dash-list li::before { content: "—"; position: absolute; left: 0; color: var(--muted); }
.source-note { margin: 24px 0 0; padding-top: 18px; border-top: 1px solid var(--line); color: var(--muted); font-size: 0.94rem; }

.content-page { max-width: 760px; }
.content-card { padding: 0; }
.content-card h2 { margin: 34px 0 9px; font-family: Arial, Helvetica, sans-serif; font-size: 1.38rem; }
.content-card h2:first-child { margin-top: 0; }
.content-card p, .content-card li { color: #454c59; }
.content-card ul { padding-left: 22px; }
.content-card .independent-inline { padding: 14px 16px; border-left: 4px solid var(--notice-line); background: var(--notice); color: var(--ink); }
.contact-card { max-width: 620px; }
.contact-method { margin: 26px 0; padding: 20px; border: 1px solid var(--line); border-radius: 3px; background: #fafbfa; }
.contact-method span { display: block; color: var(--muted); font-size: 0.94rem; }
.contact-method a { display: inline-block; margin-top: 3px; font-size: 1.08rem; font-weight: 750; }
.updated { color: var(--muted); font-size: 0.94rem; }

.site-footer { color: #e3ebe8; background: var(--accent-dark); border-top: 5px solid #d9b642; }
.footer-inner { padding-block: 30px; display: grid; grid-template-columns: 1fr auto; gap: 18px 30px; align-items: start; }
.footer-inner p { margin: 0; }
.footer-inner span, .copyright { color: #c1cfca; font-size: 0.94rem; }
.footer-inner nav { display: flex; flex-wrap: wrap; justify-content: flex-end; gap: 16px; }
.footer-inner a { color: #fff; text-decoration: underline; font-size: 0.96rem; }
.footer-inner a:hover { color: #fff; text-decoration: underline; }
.copyright { grid-column: 1 / -1; padding-top: 15px; border-top: 1px solid #356e62; }

[hidden] { display: none !important; }

@media (max-width: 840px) {
  .calculator-layout { grid-template-columns: 1fr; }
  .result-panel { position: static; }
}

@media (max-width: 620px) {
  .header-inner { min-height: auto; padding-block: 15px; align-items: flex-start; flex-direction: column; gap: 13px; }
  .brand { font-size: 0.94rem; }
  .main-nav { width: 100%; gap: 20px; padding-top: 11px; border-top: 1px solid #356e62; }
  .page-shell { padding-block: 30px 48px; }
  .page-heading h1 { font-size: 2rem; }
  .form-panel { padding: 24px 19px; }
  .income-grid.has-two-incomes, .child-fields, .plain-grid { grid-template-columns: 1fr; }
  .study-field { grid-column: auto; }
  .subheading-row { align-items: flex-end; }
  .form-actions { flex-direction: column; }
  .result-heading { padding-inline: 19px; }
  .total-result, .result-breakdown, .result-notes { padding-inline: 19px; }
  .supplement-box, .official-link { margin-inline: 19px; }
  .information-section { padding: 28px 0 0; }
  .footer-inner { grid-template-columns: 1fr; }
  .footer-inner nav { justify-content: flex-start; }
  .copyright { grid-column: auto; }
}