[data-verdict]{--v:var(--c-ink-3);--v-ring:var(--c-line);--v-wash:var(--c-mist)}[data-verdict=ok]{--v:var(--c-ok);--v-ring:var(--c-ok-ring);--v-wash:var(--c-ok-wash)}[data-verdict=improve]{--v:var(--c-amber-text);--v-ring:var(--c-sun);--v-wash:var(--c-sun-wash)}[data-verdict=action]{--v:var(--c-alert);--v-ring:var(--c-alert);--v-wash:var(--c-alert-wash)}[data-verdict=urgent]{--v:var(--c-urgent);--v-ring:var(--c-urgent);--v-wash:var(--c-urgent-wash)}.panel{background:var(--c-paper);border-radius:14px;padding:clamp(24px,5vw,56px)}.narrow{max-width:880px;margin-inline:auto}.sform-wrap{grid-template-columns:minmax(0,1.6fr) minmax(0,.8fr);align-items:start;gap:48px 72px;display:grid}.sform{gap:32px;display:grid}.f{border:0;gap:10px;min-width:0;margin:0;padding:0;display:grid}.f[hidden]{display:none}.f-row{grid-template-columns:1fr 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minmax(0,1fr);align-items:start;gap:48px 64px;display:grid}.esx__form{gap:48px;min-width:0;display:grid}.esx__reco{border-left:4px solid var(--c-sun);background:var(--c-sun-wash);padding:12px 18px;font-weight:700}.esx__reco[hidden]{display:none}.q{border:0;min-width:0;margin:0;padding:0}.q[hidden]{display:none}.q:not([hidden]){counter-increment:q}.q__title{font-size:var(--fs-lg);flex-wrap:wrap;align-items:baseline;gap:6px 12px;margin-bottom:18px;padding:0;font-weight:800;display:flex}.q__no:before{content:counter(q, decimal-leading-zero);color:var(--c-amber-text);font-size:1.125rem}.q__hint{font-size:var(--fs-xs);color:var(--c-ink-3);font-weight:400}.esx__scan{border:1.5px dashed var(--c-ink-3);border-radius:var(--r-m);align-items:center;gap:14px;margin-top:14px;padding:16px 18px;text-decoration:none;transition:border-color .2s;display:flex}.esx__scan:hover{border-color:var(--c-ink)}.esx__scan b{display:block}.esx__scan span{font-size:var(--fs-sm);color:var(--c-ink-2)}.plans{gap:14px;display:grid}.plans--3{grid-template-columns:repeat(3,minmax(0,1fr))}.plan{border:1.5px solid var(--c-line);border-radius:var(--r-m);background:var(--c-paper);gap:14px;padding:22px 24px;transition:border-color .2s,background-color .2s;display:grid}label.plan{cursor:pointer}label.plan:hover{border-color:var(--c-ink-3)}.plan:has(input:checked),.plan.is-active{border-color:var(--c-ink);background:var(--c-sun-wash)}.plan__head{flex-wrap:wrap;justify-content:space-between;align-items:flex-start;gap:6px 20px;display:flex}.plan__name{font-size:var(--fs-md);align-items:flex-start;gap:12px;font-weight:800;display:flex}.plan__name input{width:20px;height:20px;accent-color:var(--c-ink);flex-shrink:0;margin-top:4px}.plan__lead{font-size:var(--fs-sm);color:var(--c-ink-2);margin-top:4px;font-weight:400;display:block}.plan__price{font-family:var(--f-num);font-size:1.5rem;font-weight:700}.plan__lists{font-size:var(--fs-sm);grid-template-columns:1fr 1fr;gap:12px 28px;display:grid}.plan__h{font-size:var(--fs-xs);color:var(--c-ink-3);font-weight:800}.plan__lists ul{margin-top:6px}.optrow__price{font-family:var(--f-num);white-space:nowrap;font-weight:700}.optrow__price.is-included{font-family:var(--f-ja);color:var(--c-ink-3);font-weight:400}.choice__line{flex-wrap:wrap;justify-content:space-between;align-items:baseline;gap:4px 16px;display:flex}.rows{border-top:1px solid var(--c-line)}.row{border-bottom:1px solid var(--c-line);justify-content:space-between;align-items:center;gap:16px;padding:16px 0;display:flex}.row--check{cursor:pointer}.row__label{gap:2px;font-weight:700;display:grid}.row__sub{font-size:var(--fs-xs);color:var(--c-ink-3);font-weight:500}.check{width:24px;height:24px;accent-color:var(--c-ink);cursor:pointer;flex:none}.esx__select{border:1.5px solid var(--c-ink);background:var(--c-paper);min-height:44px;font-family:var(--f-num);border-radius:999px;flex:none;padding:0 14px;font-size:1.125rem;font-weight:700}.esx__side{top:calc(var(--header-h) + 24px);gap:14px;display:grid;position:sticky}.total{background:var(--c-ink-deep);color:var(--c-paper);border-radius:16px;gap:16px;padding:28px;display:grid}.total__h{color:var(--c-sun);font-weight:800}.total__lines{font-size:var(--fs-sm);gap:8px;display:grid}.total__lines>div{justify-content:space-between;align-items:baseline;gap:12px;display:flex}.total__lines dt{color:#c9c3be}.total__lines .is-included{color:#8c8580}.total__lines small{font-size:var(--fs-xs);color:#8c8580;display:block}.total__amount{font-family:var(--f-num);white-space:nowrap;font-weight:600}.total__sum{border-top:1px solid #3a3634;gap:8px;padding-top:12px;display:grid}.total__row{justify-content:space-between;align-items:baseline;gap:12px;font-weight:800;display:flex}.total__row:first-child{border-radius:var(--r-m);background:var(--c-sun);color:var(--c-ink);padding:14px 18px}.total__big{font-family:var(--f-num);font-size:clamp(1.75rem,1.3rem + 1.6vw,2.5rem)}.total__tax{text-align:right;font-size:var(--fs-sm);color:#c9c3be}.total__cap,.total__notes{font-size:var(--fs-xs);color:#a39c97}.total__empty{font-size:var(--fs-sm);color:#c9c3be}.esx__go{width:100%}.esx__after{font-size:var(--fs-xs);color:var(--c-ink-3);text-align:center}.sumbar{display:none}@media (width<=960px){.esx{grid-template-columns:1fr}.esx__side{position:static}.sumbar{z-index:70;background:var(--c-ink-deep);color:var(--c-paper);transition:transform .35s var(--ease), opacity .25s;border-radius:14px;align-items:center;gap:10px;padding:10px 14px 10px 16px;display:flex;position:fixed;bottom:16px;left:12px;right:92px;box-shadow:0 12px 28px -10px #1f1d1c80}.sumbar.is-past{opacity:0;pointer-events:none;transform:translateY(140%)}.sumbar__label{font-size:var(--fs-xs);color:#c9c3be;white-space:nowrap}.sumbar__total{color:var(--c-sun);white-space:nowrap;font-size:1.25rem;font-weight:700}.sumbar__link{font-size:var(--fs-xs);color:var(--c-paper);margin-left:auto;font-weight:700}}@media (width<=640px){.plans--3,.plan__lists{grid-template-columns:1fr}}.carried{border-left:4px solid var(--c-sun);background:var(--c-sun-wash);gap:8px;padding:22px 24px;display:grid}.carried[hidden]{display:none}.carried__head{font-size:var(--fs-sm);color:var(--c-ink-2);flex-wrap:wrap;justify-content:space-between;gap:4px 16px;font-weight:700;display:flex}.carried__head a{text-underline-offset:4px;text-decoration:underline}.carried__name{font-size:var(--fs-md);font-weight:800}.carried__sub{font-size:var(--fs-sm);color:var(--c-ink-2)}.carried__sum{border-top:1px solid var(--c-line);justify-content:space-between;gap:12px;padding-top:10px;font-weight:800;display:flex}.aid{grid-template-columns:repeat(3,minmax(0,1fr));gap:16px;display:grid}.aid__item{border-top:4px solid var(--c-sun);border-radius:var(--r-s) var(--r-s) 14px 14px;background:var(--c-paper);padding:24px}.aid__title{font-weight:800;line-height:1.6}.aid__body{font-size:var(--fs-sm);color:var(--c-ink-2);margin-top:8px}@media (width<=900px){.aid{grid-template-columns:1fr 1fr}}@media (width<=560px){.aid{grid-template-columns:1fr}}@media (width<=960px){.esx{grid-template-columns:1fr}.esx__side{position:static}}@media (width<=720px){.f-row,.choices--2,.choices--3,.plan__lists,.vblock__rows>div,.deds__dl,.item__more{grid-template-columns:1fr}.item__row{grid-template-columns:1.25rem 1fr}.item__fact{grid-column:2}.item details>summary,.item__more{margin-left:calc(1.25rem + 14px)}.report__form{grid-template-columns:1fr}.deds>li{grid-template-columns:3.5rem 1fr}}@media (prefers-reduced-motion:reduce){.progress__label:before,.progress__steps li:before{animation:none}.donut__arc,.progress__bar i{transition:none}}.shero{padding-block:clamp(40px,6vw,88px) clamp(64px,8vw,120px);position:relative;overflow:hidden}.shero:before{content:"";background:radial-gradient(#2b282621 1.2px, transparent 1.6px) 0 0 / 22px 22px, var(--c-sun);z-index:-1;border-bottom-left-radius:120px;width:44%;height:86%;position:absolute;top:0;right:0}.shero__inner{grid-template-columns:minmax(0,1fr) minmax(0,1.05fr);align-items:center;gap:40px clamp(40px,6vw,88px);display:grid}.shero__title{color:var(--c-ink-deep);margin-top:18px;font-size:clamp(1.875rem,1.1rem + 2.8vw,3.5rem);font-weight:900;line-height:1.3}.shero__lead{max-width:34em;color:var(--c-ink-2);margin-top:24px}.shero__stats{border-block:1px solid var(--c-line);grid-template-columns:repeat(3,auto);justify-content:start;gap:0;margin-top:32px;display:grid}.shero__stats>div{padding:16px 28px 16px 0}.shero__stats>div+div{border-left:1px solid var(--c-line);padding-left:28px}.shero__stats dt{font-size:var(--fs-xs);color:var(--c-ink-3);font-weight:700}.shero__stats dd{margin-top:2px;font-weight:800}.shero__stats .num{margin-right:2px;font-size:clamp(2rem,1.5rem + 1.6vw,2.75rem);line-height:1}.shero__note{font-size:var(--fs-sm);color:var(--c-ink-3);margin-top:14px}.shero__stage{position:relative}.shero__panel{border:1.5px solid var(--c-ink);background:var(--c-paper);border-radius:16px;padding:clamp(24px,3.4vw,40px);display:grid;box-shadow:0 24px 48px -28px #1f1d1c73}@media (width<=900px){.shero:before{content:none}.shero__stage:before{content:"";top:56px;right:calc(var(--gutter) * -1);bottom:calc(-1*clamp(64px,8vw,120px));left:calc(var(--gutter) * -1);background:radial-gradient(#2b282621 1.2px, transparent 1.6px) 0 0 / 22px 22px, var(--c-sun);z-index:-1;border-top-left-radius:80px;position:absolute}.shero__inner{grid-template-columns:1fr}}@media (width<=480px){.shero__stats>div{padding-right:16px}.shero__stats>div+div{padding-left:16px}}.chk{grid-template-columns:repeat(3,minmax(0,1fr));gap:16px;display:grid}.chk__cat{background:var(--c-paper);transition:transform .35s var(--ease), box-shadow .35s var(--ease);border-radius:14px;align-content:start;gap:14px;padding:26px;display:grid}.chk__cat:hover{transform:translateY(-3px);box-shadow:0 18px 36px -24px #1f1d1c66}.chk__head{grid-template-columns:auto 1fr auto;align-items:center;gap:14px;display:grid}.chk__icon{background:var(--c-sun);border-radius:12px;place-items:center;width:52px;height:52px;display:grid}.chk__title{font-size:var(--fs-md);font-weight:800;line-height:1.4}.chk__count{font-size:var(--fs-xs);color:var(--c-ink-3);white-space:nowrap;font-weight:700}.chk__count .num{color:var(--c-ink);margin-right:2px;font-size:1.75rem;line-height:1}.chk__note{font-size:var(--fs-sm);color:var(--c-ink-2)}.chk__items{border-top:1px dashed var(--c-line);flex-wrap:wrap;gap:6px;padding-top:14px;display:flex}.chk__items li{background:var(--c-mist);font-size:var(--fs-xs);color:var(--c-ink-2);border-radius:999px;padding:4px 12px;font-weight:700}@media (width<=960px){.chk{grid-template-columns:1fr 1fr}}@media (width<=600px){.chk{grid-template-columns:1fr}}.next{grid-template-columns:repeat(3,minmax(0,1fr));gap:16px;display:grid}.next__card{border:1.5px solid var(--c-ink);background:var(--c-paper);height:100%;transition:background-color .3s var(--ease), transform .3s var(--ease);border-radius:18px 18px 18px 4px;align-content:start;gap:12px;padding:28px 28px 76px;text-decoration:none;display:grid;position:relative}.next__card:hover{background:var(--c-sun-wash);transform:translateY(-3px)}.next__icon{background:var(--c-sun);border-radius:12px;place-items:center;width:52px;height:52px;display:grid}.next__title{font-size:var(--fs-lg);font-weight:800}.next__body{font-size:var(--fs-sm);color:var(--c-ink-2)}.next__arrow{background:var(--c-ink);width:40px;height:40px;color:var(--c-paper);transition:transform .3s var(--ease);border-radius:50%;place-items:center;display:grid;position:absolute;bottom:24px;right:24px}.next__card:hover .next__arrow{transform:translate(4px)}@media (width<=900px){.next{grid-template-columns:1fr}}.verdicts{gap:12px;display:grid}.verdict{border-left:6px solid var(--v-ring);border-radius:var(--r-s);background:var(--v-wash);grid-template-columns:7em 1fr;align-items:baseline;gap:8px 20px;padding:18px 22px;display:grid}.verdict__label{font-size:var(--fs-md);color:var(--v);font-weight:900}.verdict__body{color:var(--c-ink-2)}@media (width<=560px){.verdict{grid-template-columns:1fr}}.hero-actions{flex-wrap:wrap;gap:12px;margin-top:28px;display:flex}.credit{border-left:4px solid var(--c-sun);background:var(--c-paper);padding:14px 18px}.credit__main{font-weight:700}.credit__mark{text-decoration:underline;text-decoration-color:var(--c-sun);text-underline-offset:.3em;text-decoration-thickness:3px}.credit__note{font-size:var(--fs-sm);color:var(--c-ink-2);margin-top:4px}.hours{margin-top:6px;font-size:1.5rem;font-weight:700}.plan__tax{font-family:var(--f-ja);font-size:var(--fs-xs);color:var(--c-ink-3);text-align:right;font-weight:400;display:block}.tax-in{font-size:var(--fs-xs);color:var(--c-ink-3);display:block}