:root {
  --primary:#1e3a8a; --primary-light:#2563eb; --primary-bg:#eff6ff;
  --text-main:#0f172a; --text-sub:#334155; --text-muted:#64748b;
  --bg-main:#f8fafc; --bg-card:#fff; --accent-light:#f59e0b;
  --border-color:#e2e8f0; --control-border:#64748b;
  --warning-bg:#fffbeb; --warning-text:#92400e;
  --error-bg:#fef2f2; --error-text:#991b1b;
  --success-bg:#ecfdf5; --success-text:#065f46;
  --radius-sm:8px; --radius-md:12px; --radius-lg:18px;
  --shadow:0 2px 6px rgba(15,23,42,.06);
  --header-offset:100px;
}
*,*::before,*::after{box-sizing:border-box}
html{scroll-behavior:smooth;scroll-padding-top:var(--header-offset)}
body{margin:0;background:var(--bg-main);color:var(--text-main);font:16px/1.75 -apple-system,BlinkMacSystemFont,"Apple SD Gothic Neo","Malgun Gothic",sans-serif;word-break:keep-all;overflow-wrap:anywhere}
button,input,select,textarea{font:inherit}
a{color:var(--primary);text-underline-offset:4px}
button,a,input,select{touch-action:manipulation}
button{cursor:pointer}
button:disabled{cursor:not-allowed;opacity:.65}
:focus-visible{outline:3px solid var(--primary-light);outline-offset:4px}
[hidden]{display:none!important}
h1,h2,h3,p,ul,ol,dl{margin-top:0}
h1,h2,h3{line-height:1.4;letter-spacing:-.035em}
h1{font-size:38px;font-weight:800;margin-bottom:16px}
h2{font-size:25px;font-weight:800;margin-bottom:16px}
h3{font-size:20px;font-weight:750;margin-bottom:10px}
p{margin-bottom:16px;color:var(--text-sub)}
p:last-child{margin-bottom:0}
ul,ol{padding-left:24px;margin-bottom:16px}
li+li{margin-top:8px}
img,svg{max-width:100%;vertical-align:middle}
section,article,nav,div{min-width:0}
section[id],h2[id],[tabindex="-1"]{scroll-margin-top:var(--header-offset)}
.container{width:100%;max-width:840px;padding:0 20px;margin:0 auto}
.skip-link{position:absolute;left:16px;top:-120px;z-index:1000;background:var(--primary);color:white;padding:12px 20px;border-radius:8px}
.skip-link:focus{top:12px}
.site-header{position:sticky;top:0;z-index:50;border-bottom:1px solid var(--border-color);background:#fff}
.header-inner{display:flex;gap:16px;justify-content:space-between;align-items:center;min-height:72px}
.site-logo{display:inline-flex;gap:10px;align-items:center;text-decoration:none;font-size:18px;font-weight:800;white-space:nowrap}
.logo-icon{width:32px;height:32px;flex:none}
.main-nav{display:flex;align-items:center;gap:2px}
.main-nav a{padding:10px 12px;min-height:44px;border-radius:8px;font-size:14px;font-weight:700;text-decoration:none;white-space:nowrap}
.main-nav a[aria-current="page"],.mobile-nav a[aria-current="page"]{background:var(--primary-bg);color:var(--primary)}
.menu-toggle{display:none;min-width:44px;min-height:44px;padding:8px;background:white;border:1px solid var(--border-color);border-radius:8px;color:var(--primary);font-weight:700}
.mobile-nav{padding:8px 20px 16px;border-top:1px solid var(--border-color);max-height:65vh;overflow-y:auto}
.mobile-nav a{display:block;padding:10px 12px;min-height:44px;text-decoration:none;border-radius:8px;font-weight:700}
.breadcrumb{display:flex;flex-wrap:wrap;gap:4px 10px;padding:24px 0 0;margin:0;font-size:13px;color:var(--text-muted);list-style:none}
.breadcrumb li+li{margin:0}
.breadcrumb li+li::before{content:' / ';color:var(--text-muted);margin-right:10px}
.page-head{padding:32px 0 24px}
.eyebrow{display:flex;align-items:center;gap:8px;font-size:13px;font-weight:750;color:var(--primary);margin-bottom:12px}
.eyebrow::before{content:'';width:8px;height:8px;background:var(--accent-light);border-radius:50%}
.lede{font-size:17px;line-height:1.75;max-width:720px;margin-bottom:16px}
.meta-line{font-size:13px;color:var(--text-muted);display:flex;flex-wrap:wrap;gap:8px 16px}
.home-hero{padding:40px 0 24px}
.home-hero h1{max-width:730px}
.hero-accent{color:var(--primary)}
.home-hero .lede{margin-bottom:20px}
.home-hero .search-form{padding:12px 16px}
.home-hero .search-form label{margin-bottom:4px}
.home-hero .search-form input{margin-bottom:8px}
.field-error:empty{margin:0}
.search-form{padding:20px 24px;background:white;border:1px solid var(--border-color);border-radius:var(--radius-lg);box-shadow:var(--shadow)}
.search-form label{display:block;font-size:14px;font-weight:750;margin-bottom:8px}
.search-form input{margin-bottom:12px}
.suggested{display:flex;flex-wrap:wrap;gap:4px 12px;margin:12px 0 0;font-size:13px}
.suggested a{display:inline-flex;align-items:center;min-height:44px}
.task-links{display:flex;flex-direction:column;gap:8px;margin:20px 0 16px}
.task-link{display:flex;gap:12px;align-items:center;min-height:52px;background:white;border:1px solid var(--border-color);border-radius:12px;padding:10px 16px;text-decoration:none;font-weight:750}
.task-link svg{width:22px;height:22px;flex:none;color:var(--primary)}
.task-link .arrow{margin-left:auto;font-weight:400}
.mini-note{font-size:14px;color:var(--text-sub);margin-bottom:8px}
.topic-links{display:flex;flex-wrap:wrap;gap:4px 16px;font-size:14px}
.topic-links a{min-height:44px;display:inline-flex;align-items:center}
.card,.geo-summary-box,.calc-form-card,.calc-result-card,.toc,.official-card{padding:26px;background:var(--bg-card);border:1px solid var(--border-color);border-radius:var(--radius-lg);box-shadow:var(--shadow);margin-bottom:24px}
.geo-summary-box{background:var(--primary-bg);border-left:5px solid var(--primary);box-shadow:none}
.geo-summary-box h2{font-size:19px;margin-bottom:10px}
.geo-summary-box p{color:var(--primary);font-weight:650}
.content-section{margin-top:36px;margin-bottom:36px}
.content-section>h2{margin-bottom:18px}
.card p,.card li{color:var(--text-sub)}
.link-stack{display:flex;flex-direction:column;gap:12px}
.nexus-card,.hub-card{display:flex;align-items:center;gap:16px;padding:20px;background:var(--primary-bg);border:1px solid #bfdbfe;border-left:4px solid var(--primary);border-radius:var(--radius-md);text-decoration:none;min-height:72px}
.nexus-card strong,.hub-card strong{display:block;font-size:18px;font-weight:750;line-height:1.5;color:var(--primary)}
.nexus-card span:not(.arrow),.hub-card span:not(.arrow){display:block;font-size:14px;color:var(--text-sub);line-height:1.7;margin-top:4px}
.nexus-card .arrow,.hub-card .arrow{margin-left:auto;flex:none;font-size:22px;color:var(--primary)}
.function-icon{width:48px;height:48px;display:flex;align-items:center;justify-content:center;background:#dbeafe;border-radius:12px;color:var(--primary);flex:none}
.function-icon svg{width:24px;height:24px}
.card--calc{border-left-color:#1e3a8a}.card--find{border-left-color:#0f766e}.card--calendar{border-left-color:#6d28d9}
.toc h2{font-size:19px;margin-bottom:12px}
.toc ol{display:flex;flex-direction:column;margin:0;padding-left:24px}
.toc a{display:flex;align-items:center;min-height:44px;font-size:15px}
.table-wrap{overflow-x:auto;border:1px solid var(--border-color);border-radius:12px;margin:16px 0 0}
table{border-collapse:collapse;width:100%;font-size:15px;min-width:460px;text-align:left}
caption{text-align:left;padding:12px 16px;color:var(--text-muted);font-size:13px;background:#fff}
th,td{padding:14px 16px;vertical-align:top;border-bottom:1px solid var(--border-color)}
th{background:var(--primary-bg);font-weight:750;color:var(--primary)}
tr:last-child td{border-bottom:0}
.procedure-list{list-style:none;padding:0;margin:0;counter-reset:step}
.procedure-step-card{counter-increment:step;position:relative;padding:20px 20px 20px 64px;margin:12px 0;background:white;border:1px solid var(--border-color);border-radius:12px;color:var(--text-sub)}
.procedure-step-card::before{content:counter(step,decimal-leading-zero);position:absolute;left:18px;top:20px;display:flex;align-items:center;justify-content:center;width:32px;height:32px;border-radius:8px;background:var(--primary-bg);color:var(--primary);font-size:14px;font-weight:800}
.official-card{border-top:4px solid var(--primary);margin-top:24px}
.official-card .url{display:block;font-size:13px;color:var(--text-sub);margin:8px 0 16px;overflow-wrap:anywhere;word-break:break-all}
.actions{display:flex;flex-direction:column;gap:12px}
.button{display:inline-flex;justify-content:center;align-items:center;gap:8px;min-height:48px;padding:12px 20px;border-radius:10px;border:2px solid var(--primary);font-weight:750;line-height:1.5;text-decoration:none;color:white;background:var(--primary);width:100%;white-space:normal;text-align:center}
.button svg{width:20px;height:20px;flex:0 0 20px}
.button--secondary{background:white;color:var(--primary)}
.button--subtle{background:var(--primary-bg);border-color:#bfdbfe;color:var(--primary)}
.text-button{background:none;border:0;color:var(--primary);text-decoration:underline;min-height:44px;padding:8px;line-height:1.5}
.ad-placement{margin:32px 0;padding:12px 0;background:transparent;border-top:1px dashed var(--border-color);border-bottom:1px dashed var(--border-color)}
.ad-label{display:block;font-size:12px;line-height:1.5;color:var(--text-muted);text-align:center;letter-spacing:.08em;margin-bottom:8px}
.ad-placement ins{display:block;width:100%}
.ad-placement+.official-card,.ad-placement+.actions{margin-top:24px}
.field{margin-bottom:20px;padding:18px;background:var(--bg-main);border-radius:12px}
.field label,.field legend{display:block;font-weight:750;margin-bottom:8px;color:var(--text-main)}
input:not([type="checkbox"]):not([type="radio"]),select,textarea{width:100%;min-width:0;min-height:52px;padding:12px 14px;border:2px solid var(--control-border);border-radius:8px;background:white;color:var(--text-main);font-size:16px;line-height:1.5}
input[aria-invalid="true"],select[aria-invalid="true"]{border-color:var(--error-text)}
.field-hint,.field-error{display:block;font-size:14px;line-height:1.6;margin-top:8px}
.field-hint{color:var(--text-sub)}
.field-error{color:var(--error-text);font-weight:650}
.money-reading{display:block;margin-top:8px;font-size:14px;color:var(--primary);font-weight:650}
.check-label{display:flex;align-items:flex-start;gap:12px;min-height:44px;padding:10px 0;font-weight:600;cursor:pointer}
.check-label input{width:22px;height:22px;flex:none;margin:2px 0;accent-color:var(--primary)}
.calc-form-card .form-actions{border-top:1px solid var(--border-color);padding-top:20px;margin-top:24px}
.form-actions .button+.button{margin-top:12px}
.calc-result-card{padding:0;border-top:5px solid var(--accent-light)}
.result-header{background:var(--primary);color:white;padding:20px 24px;border-radius:12px 12px 0 0}
.result-header h2{font-size:20px;color:white;margin:0}
.result-content{padding:24px}
.result-value{display:block;font-size:36px;line-height:1.4;font-weight:800;color:var(--primary);letter-spacing:-.03em;margin:8px 0 16px}
.summary-row{display:flex;justify-content:space-between;gap:12px;flex-wrap:wrap;padding:12px 0;border-bottom:1px solid var(--border-color);color:var(--text-sub)}
.summary-row strong{color:var(--text-main)}
.notice-box-info,.notice-box-warning,.notice-box-error,.notice-box-success{padding:18px 20px;border-radius:12px;border-left:4px solid;margin:16px 0}
.notice-box-info{background:var(--primary-bg);color:var(--primary)}
.notice-box-warning{background:var(--warning-bg);color:var(--warning-text)}
.notice-box-error{background:var(--error-bg);color:var(--error-text)}
.notice-box-success{background:var(--success-bg);color:var(--success-text)}
.notice-box-info p,.notice-box-warning p,.notice-box-error p,.notice-box-success p{color:inherit}
.status-label{font-weight:750;display:block;margin-bottom:6px}
.result-stale{margin-bottom:16px}
.copy-status{font-size:14px;margin-top:10px;color:var(--text-sub)}
.manual-copy{margin-top:12px}
.manual-copy textarea{font-size:14px;min-height:84px}
.source-list{padding-left:20px}
.source-list li{margin-bottom:16px}
.source-list small{display:block;font-size:13px;color:var(--text-muted)}
.faq details{background:white;border:1px solid var(--border-color);border-radius:12px;margin:12px 0;padding:0 20px}
.faq summary{min-height:52px;padding:14px 0;font-weight:750;cursor:pointer}
.faq details p{padding-bottom:20px}
.search-status{font-size:14px;margin-top:20px}
.site-footer{background:#0f172a;color:#fff;margin-top:64px;padding:40px 0}
.site-footer p{color:#cbd5e1;font-size:14px}
.footer-title{font-weight:800;font-size:18px;display:block;margin-bottom:12px}
.footer-nav{display:flex;flex-wrap:wrap;gap:4px 20px;margin:24px 0}
.site-footer a{color:#e2e8f0;min-height:44px;display:inline-flex;align-items:center;font-size:14px}
.site-footer small{font-size:13px;color:#cbd5e1}
.sr-only{position:absolute;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap;border:0}
.result-links{margin-top:20px}
.result-links .nexus-card{margin-top:12px}
.zero-state{padding:24px;border:1px dashed var(--control-border);border-radius:12px;background:white}
@media (hover:hover){.button:hover{background:#172e70;border-color:#172e70;color:white}.button--secondary:hover,.button--subtle:hover{background:#dbeafe;color:var(--primary);border-color:var(--primary)}.nexus-card:hover,.hub-card:hover,.task-link:hover{background:#dbeafe;border-color:var(--primary)}.main-nav a:hover{background:var(--primary-bg)}}
@media(max-width:1060px){.main-nav{display:none}.menu-toggle{display:block}}
@media(max-width:600px){h1{font-size:28px}h2{font-size:23px}.container{padding:0 16px;max-width:800px}.header-inner{min-height:64px;gap:8px}.site-logo{font-size:16px;gap:8px}.logo-icon{width:28px;height:28px}.page-head{padding:24px 0 20px}.home-hero{padding:24px 0 16px}.home-hero h1{margin-bottom:10px}.home-hero .lede{font-size:15px;margin-bottom:14px}.card,.geo-summary-box,.calc-form-card,.toc,.official-card{padding:20px}.search-form{padding:16px}.task-links{margin-top:16px;gap:8px}.task-link{min-height:48px;padding:9px 14px;font-size:15px}.eyebrow{margin-bottom:8px}.suggested{margin-top:4px}.content-section{margin-top:32px;margin-bottom:32px}.field{padding:14px}.result-content{padding:20px}.result-header{padding:18px 20px}.result-value{font-size:32px}.nexus-card,.hub-card{padding:18px;gap:12px}.nexus-card strong,.hub-card strong{font-size:17px}.function-icon{width:44px;height:44px}.meta-line{gap:4px 12px}.ad-placement{margin:24px 0}.summary-row{display:block}.summary-row strong{display:block;margin-top:4px}}
@media(max-width:350px){.site-logo{font-size:14px}.logo-icon{width:24px;height:24px}.menu-toggle{font-size:13px}.card,.calc-form-card,.geo-summary-box,.official-card,.toc{padding:18px}.field{padding:12px}.hub-card .function-icon{display:none}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}*,*::before,*::after{transition:none;animation:none}}
@media print{.site-header,.site-footer,.ad-placement,.form-actions,.copy-status,.button,.search-form{display:none}body{background:white}.container{max-width:none}.card,.calc-result-card{box-shadow:none}a{color:inherit}}