:root{color-scheme:light;--ink:#152238;--muted:#59687b;--blue:#2457b9;--blue-soft:#edf3ff;--orange:#f17916;--line:#dde4ed;--paper:#fff;--back:#f5f7fa;--nav:#111526;--radius:14px;--sans:Inter,ui-sans-serif,system-ui,-apple-system,BlinkMacSystemFont,"Segoe UI","Noto Sans JP",sans-serif}
*{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:125px}body{margin:0;background:var(--back);color:var(--ink);font:16px/1.8 var(--sans);-webkit-font-smoothing:antialiased}a{color:var(--blue);text-underline-offset:3px;text-decoration-thickness:1px}a:hover{color:#133e8e}a:focus-visible,button:focus-visible,summary:focus-visible{outline:3px solid #f49a52;outline-offset:4px}button,summary{font:inherit}img{max-width:100%;height:auto}button{cursor:pointer}.skip{position:absolute;top:-70px;left:16px;background:#fff;padding:10px 18px;z-index:100}.skip:focus{top:10px}.site-header{background:var(--nav);border-bottom:3px solid var(--orange);position:sticky;top:0;z-index:30}.header-inner{max-width:1220px;margin:auto;min-height:94px;display:flex;align-items:center;gap:30px;padding:12px 28px}.brand{display:flex;align-items:center;gap:13px;color:#fff;text-decoration:none;flex:none}.brand img{width:164px;height:auto;display:block}.brand-copy{display:flex;flex-direction:column;border-left:1px solid #454959;padding-left:14px;line-height:1.45;font-size:12px;color:#bcc7db;max-width:126px}.brand-copy strong{font-size:15px;color:#fff;font-weight:650}.primary-nav{display:flex;align-items:center;gap:22px;margin-left:auto}.primary-nav a{color:#dce4f1;text-decoration:none;font-size:14px;white-space:nowrap;padding:9px 0}.primary-nav a[aria-current=page]{color:#fff;border-bottom:2px solid var(--orange)}.primary-nav a:hover{color:#fff}.header-tools{display:flex;gap:15px;align-items:center}.language{position:relative;color:#fff}.language summary{list-style:none;cursor:pointer;font-size:13px;border:1px solid #454959;border-radius:7px;padding:7px 10px;white-space:nowrap}.language summary::-webkit-details-marker{display:none}.language summary:after{content:"⌄";padding-left:8px;color:#adbad0}.language ul{position:absolute;right:0;top:100%;margin:8px 0 0;padding:7px;list-style:none;background:#fff;border:1px solid var(--line);border-radius:9px;box-shadow:0 10px 28px #10203924;min-width:150px}.language li a{display:block;text-decoration:none;color:var(--ink);padding:7px 10px;font-size:14px;border-radius:5px}.language li a:hover,.language li a[aria-current=page]{background:var(--blue-soft);color:var(--blue)}.header-cta,.button{background:var(--orange);color:#161b28!important;text-decoration:none;font-weight:720;border:1px solid #ec710c;border-radius:8px;display:inline-flex;align-items:center;justify-content:center;gap:14px;padding:12px 20px;line-height:1.5;transition:background .15s,transform .15s}.header-cta{font-size:13px;padding:9px 13px;white-space:nowrap}.header-cta:hover,.button:hover{background:#ff932f;transform:translateY(-1px)}.button:after{content:"↗";font-size:17px}.menu-toggle{display:none;color:#fff;background:transparent;border:1px solid #454959;border-radius:7px;padding:6px 11px;font-size:14px}.page-shell{max-width:1220px;padding:35px 28px 68px;margin:0 auto}.breadcrumbs{font-size:12px;color:var(--muted);margin:0 0 20px;display:flex;align-items:center;gap:9px;flex-wrap:wrap}.breadcrumbs a{color:var(--muted);text-decoration:none}.breadcrumbs span.sep{color:#a0aab8}.page-grid{display:grid;grid-template-columns:minmax(0,1fr) 240px;gap:30px;align-items:start}.article-card{background:var(--paper);border:1px solid var(--line);border-radius:var(--radius);padding:40px 46px;min-width:0;box-shadow:0 3px 13px #26374f03}.article-header{border-bottom:1px solid var(--line);padding-bottom:25px;margin-bottom:25px}.eyebrow{font-size:11px;font-weight:760;letter-spacing:.12em;text-transform:uppercase;color:var(--blue);margin-bottom:13px}.article-header h1{font-size:clamp(29px,3.5vw,43px);line-height:1.18;letter-spacing:-.035em;margin:0 0 18px;max-width:780px;font-weight:780;overflow-wrap:anywhere}.byline{color:var(--muted);font-size:12px;display:flex;gap:7px;flex-wrap:wrap;align-items:center}.article-content{overflow-wrap:anywhere}.article-content p{margin:0 0 19px}.article-content h2{margin:38px 0 17px;line-height:1.3;font-size:25px;letter-spacing:-.025em;padding-top:3px}.article-content h2:first-child{margin-top:0}.article-content h3{margin:26px 0 12px;font-size:18px;line-height:1.45;letter-spacing:-.01em}.article-content h2:before{content:"";display:block;width:31px;height:3px;background:var(--orange);margin-bottom:13px;border-radius:2px}.article-content ul,.article-content ol{padding-left:23px;margin:15px 0 23px}.article-content li{padding-left:4px;margin:7px 0}.article-content li::marker{color:var(--blue);font-weight:650}.article-content .disclosure{color:var(--muted);font-size:12px;line-height:1.7;border-left:3px solid #b9cbea;background:#f7f9fc;padding:13px 17px;margin:20px 0}.article-content .disclosure em{font-style:normal}.article-content .cta-row{margin:24px 0 30px}.article-content strong{font-weight:730}.table-scroll{overflow-x:auto;border:1px solid var(--line);border-radius:10px;margin:20px 0 25px;max-width:100%;background:#fff}.article-content table{border-collapse:collapse;width:100%;font-size:13px;line-height:1.65;min-width:490px}.article-content th{background:#edf2fa;text-align:left;color:#263e61;font-weight:710}.article-content td,.article-content th{padding:12px 14px;vertical-align:top;border-bottom:1px solid var(--line)}.article-content tr:last-child td{border-bottom:0}.article-content tbody tr:nth-child(even){background:#fafbfd}.article-content table td:first-child{font-weight:600}.article-content figure{margin:25px 0 30px;padding:0;border:1px solid var(--line);border-radius:11px;overflow:hidden;background:#fff}.article-content figure>a{display:block;background:#fff}.article-content figure img{display:block;width:100%;height:auto}.article-content figcaption{font-size:12px;color:var(--muted);line-height:1.65;background:#f8fafc;padding:12px 16px;border-top:1px solid var(--line)}.article-content figcaption p{margin:0}.article-content hr{border:0;border-top:1px solid var(--line);margin:30px 0}.article-content code{background:#f0f3f7;color:#26466c;border-radius:4px;font-size:.9em;padding:2px 5px}.sidebar{position:sticky;top:125px}.toc-box{background:#fff;border:1px solid var(--line);border-radius:12px;overflow:hidden}.toc-title{margin:0;padding:17px 19px;border-bottom:1px solid var(--line);font-size:12px;font-weight:750;letter-spacing:.02em;color:#32435d}.toc-list{padding:12px 19px 18px;list-style:none;margin:0}.toc-list li{margin:0}.toc-list a{font-size:12px;line-height:1.55;text-decoration:none;color:var(--muted);display:block;padding:8px 0;border-bottom:1px solid #edf0f5}.toc-list li:last-child a{border:0}.toc-list a:hover{color:var(--blue)}.sidebar-note{font-size:11px;color:var(--muted);line-height:1.7;padding:17px 4px}.sidebar-note a{overflow-wrap:anywhere}.mobile-toc{display:none}.site-footer{background:#eaf0f7;border-top:1px solid #d9e2ee;padding:36px 28px 25px}.footer-inner{max-width:1164px;margin:auto}.footer-top{display:flex;justify-content:space-between;gap:30px;align-items:start}.footer-brand{font-size:17px;font-weight:750;margin-bottom:6px}.footer-copy{max-width:470px;color:var(--muted);font-size:12px;line-height:1.7}.footer-links{max-width:550px;display:flex;justify-content:flex-end;flex-wrap:wrap;gap:10px 21px;padding-top:3px}.footer-links a{font-size:12px;text-decoration:none;color:#334962}.footer-links a:hover{text-decoration:underline}.footer-bottom{font-size:11px;color:#65758a;border-top:1px solid #d2dce9;padding-top:18px;margin-top:25px;display:flex;justify-content:space-between;gap:15px;flex-wrap:wrap}.footer-bottom a{color:#49627e}.contact-callout{padding:20px;border:1px solid #d3dff1;background:#f5f8ff;border-radius:10px;margin:22px 0}.contact-callout a{font-size:19px;font-weight:650}.not-found{text-align:center;padding:55px 15px}.not-found .status{font-size:70px;font-weight:800;color:var(--blue);line-height:1.2}.not-found h1{font-size:31px}.not-found p{color:var(--muted)}
@media(min-width:1100px){.article-content .rates-table table{min-width:700px}}
@media(max-width:1150px){.header-inner{gap:20px}.brand-copy{display:none}.primary-nav{gap:16px}.header-tools{gap:11px}.article-card{padding:33px}.page-grid{gap:24px;grid-template-columns:minmax(0,1fr) 220px}}
@media(max-width:950px){.header-inner{min-height:82px;gap:15px;flex-wrap:wrap;padding:12px 22px}.brand img{width:146px}.header-tools{margin-left:auto}.menu-toggle{display:block}.header-cta{display:none}.primary-nav{display:none;order:5;width:100%;margin:0;padding:6px 0 8px;gap:8px;flex-wrap:wrap}.primary-nav.is-open{display:flex}.primary-nav a{padding:8px 13px}.page-grid{display:block}.sidebar{display:none}.mobile-toc{display:block;border:1px solid var(--line);border-radius:9px;margin-bottom:25px;background:#f8fafc}.mobile-toc summary{font-size:13px;font-weight:650;cursor:pointer;padding:12px 16px}.mobile-toc .toc-list{padding:0 17px 12px}.mobile-toc .toc-list a{font-size:13px}.page-shell{max-width:860px;padding:24px 22px 45px}.article-card{padding:31px}.footer-top{display:block}.footer-links{justify-content:flex-start;margin-top:21px}.article-header h1{font-size:35px}.article-content h2{font-size:24px}.language ul{z-index:40}}
@media(max-width:550px){body{font-size:15px;line-height:1.85}.header-inner{padding:10px 16px;gap:10px}.brand img{width:132px}.language summary{padding:5px 8px;font-size:12px}.menu-toggle{padding:5px 9px;font-size:12px}.header-tools{gap:8px}.page-shell{padding:21px 12px 33px}.breadcrumbs{margin:0 6px 15px;font-size:11px}.article-card{padding:25px 21px;border-radius:11px}.article-header{padding-bottom:20px;margin-bottom:21px}.article-header h1{font-size:30px;line-height:1.23}.eyebrow{font-size:10px;letter-spacing:.09em}.byline{font-size:11px}.article-content h2{font-size:22px;margin-top:31px}.article-content h3{font-size:17px}.article-content .disclosure{padding:11px 13px;font-size:11px}.button{font-size:14px;padding:12px 17px;width:100%;justify-content:space-between}.article-content figure{margin:21px 0 26px}.article-content figcaption{font-size:11px;padding:11px 13px}.table-scroll{margin:20px -4px 23px}.article-content table{font-size:12px}.article-content td,.article-content th{padding:10px 11px}.site-footer{padding:29px 22px 21px}.footer-links{gap:10px 18px}.contact-callout a{font-size:16px}.footer-bottom{font-size:10px}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}.button,.header-cta{transition:none}}

.brand-label{display:none}
@media(max-width:550px){.brand{flex-direction:column;align-items:flex-start;gap:2px}.brand-label{display:block;color:#bcc7db;font-size:9px;line-height:1.35;padding-left:3px}html[lang=ja] .article-header h1{font-size:27px;overflow-wrap:normal;line-break:strict;letter-spacing:-.02em}}