:root {
  color-scheme: light;
  --ink: #191919;
  --muted: #686868;
  --line: #d7d7d7;
  --line-strong: #a9a9a9;
  --paper: #ffffff;
  --soft: #f5f5f4;
  --soft-warm: #faf7f5;
  --accent: #7a1f2b;
  --accent-dark: #5f1721;
  --accent-soft: #f5e9eb;
  --positive: #16644b;
  --max-width: 1240px;
  font-family: "Noto Sans JP", "Hiragino Kaku Gothic ProN", "Yu Gothic", "YuGothic", system-ui, sans-serif;
  font-synthesis: none;
}

* { box-sizing: border-box; }
html { scroll-behavior: smooth; }
body { margin: 0; color: var(--ink); background: var(--paper); line-height: 1.7; -webkit-font-smoothing: antialiased; }
a { color: inherit; text-underline-offset: .18em; }
a:hover { color: var(--accent); }
button, input, select { font: inherit; }
button, select, input { color: inherit; }
img { max-width: 100%; }
.site-wrap { width: min(calc(100% - 40px), var(--max-width)); margin-inline: auto; }
.skip-link { position: fixed; inset: 8px auto auto 8px; z-index: 100; padding: 8px 12px; color: #fff; background: var(--accent); transform: translateY(-150%); }
.skip-link:focus { transform: none; }
.status-bar { color: #fff; background: #252525; font-size: .76rem; letter-spacing: .03em; }
.status-bar__inner { min-height: 30px; display: flex; align-items: center; justify-content: space-between; gap: 20px; }
.site-header { border-bottom: 1px solid var(--line-strong); background: #fff; }
.site-header__inner { min-height: 78px; display: flex; align-items: center; gap: 32px; }
.site-brand { display: inline-flex; align-items: center; gap: 12px; text-decoration: none; color: var(--ink); }
.site-brand__mark { width: 36px; height: 36px; display: grid; place-items: center; border: 2px solid var(--accent); color: var(--accent); font-family: Georgia, serif; font-size: 1.25rem; font-weight: 700; }
.site-brand strong, .site-brand small { display: block; }
.site-brand strong { font-size: 1.02rem; letter-spacing: .02em; }
.site-brand small { margin-top: 1px; color: var(--muted); font-size: .7rem; font-weight: 500; }
.desktop-nav { margin-left: auto; display: flex; align-items: stretch; align-self: stretch; }
.desktop-nav a { position: relative; display: grid; place-items: center; padding: 0 15px; text-decoration: none; font-size: .86rem; font-weight: 600; }
.desktop-nav a::after { position: absolute; inset: auto 15px 0; height: 3px; background: transparent; content: ""; }
.desktop-nav a[aria-current="page"] { color: var(--accent); }
.desktop-nav a[aria-current="page"]::after { background: var(--accent); }
.desktop-nav .main-site-link { margin-left: 5px; border-left: 1px solid var(--line); color: var(--accent); }
.desktop-nav .main-site-link::after { display: none; }
.mobile-nav { display: none; margin-left: auto; position: relative; }
.mobile-nav summary { cursor: pointer; list-style: none; border: 1px solid var(--line-strong); padding: 7px 11px; font-size: .84rem; }
.mobile-nav summary::-webkit-details-marker { display: none; }
.mobile-nav nav { position: absolute; z-index: 20; right: 0; top: calc(100% + 8px); width: min(82vw, 280px); border: 1px solid var(--line-strong); background: #fff; }
.mobile-nav a { display: block; padding: 11px 14px; border-bottom: 1px solid var(--line); text-decoration: none; }
.mobile-nav .main-site-link { color: var(--accent); font-weight: 700; background: var(--accent-soft); }
.breadcrumbs { font-size: .78rem; color: var(--muted); }
.breadcrumbs ol { display: flex; flex-wrap: wrap; gap: 0; list-style: none; margin: 0; padding: 12px 0; }
.breadcrumbs li + li::before { margin: 0 8px; color: #aaa; content: "/"; }
.page-head { padding: 42px 0 30px; border-bottom: 1px solid var(--line); }
.page-head__line { width: 48px; height: 4px; margin-bottom: 18px; background: var(--accent); }
.eyebrow { margin: 0 0 8px; color: var(--accent); font-size: .72rem; font-weight: 700; letter-spacing: .14em; text-transform: uppercase; }
h1, h2, h3 { margin-top: 0; line-height: 1.38; letter-spacing: .01em; }
h1 { margin-bottom: 14px; font-size: clamp(1.8rem, 4vw, 2.75rem); font-weight: 600; }
h2 { font-size: clamp(1.3rem, 2vw, 1.65rem); font-weight: 600; }
h3 { font-size: 1.03rem; font-weight: 600; }
.lead { max-width: 850px; margin: 0; color: #444; font-size: 1rem; }
.page-meta { display: flex; flex-wrap: wrap; gap: 10px 22px; margin-top: 22px; color: var(--muted); font-size: .8rem; }
.page-meta strong { color: var(--ink); }
.section { padding: 42px 0; border-bottom: 1px solid var(--line); }
.section--soft { background: var(--soft); }
.section-heading { display: flex; align-items: end; justify-content: space-between; gap: 24px; margin-bottom: 22px; }
.section-heading h2, .section-heading p { margin-bottom: 0; }
.section-heading p { max-width: 640px; color: var(--muted); font-size: .9rem; }
.filter-bar { display: flex; flex-wrap: wrap; align-items: end; gap: 12px; padding: 16px 0; border-block: 1px solid var(--line-strong); }
.field { display: grid; gap: 5px; min-width: 145px; }
.field--grow { flex: 1 1 260px; }
.field label { color: var(--muted); font-size: .75rem; font-weight: 600; }
.field input, .field select { width: 100%; min-height: 42px; padding: 8px 10px; border: 1px solid var(--line-strong); border-radius: 0; background: #fff; }
.field input:focus, .field select:focus { outline: 2px solid var(--accent); outline-offset: 1px; }
.button { min-height: 42px; display: inline-flex; align-items: center; justify-content: center; gap: 6px; padding: 8px 14px; border: 1px solid var(--accent); border-radius: 0; color: #fff; background: var(--accent); text-decoration: none; cursor: pointer; }
.button:hover { color: #fff; background: var(--accent-dark); }
.button--secondary { border-color: var(--line-strong); color: var(--ink); background: #fff; }
.button--secondary:hover { color: var(--accent); background: var(--soft-warm); }
.year-tabs { display: flex; gap: 0; overflow-x: auto; border-bottom: 1px solid var(--line-strong); scrollbar-width: thin; }
.year-tabs button { flex: 0 0 auto; min-width: 82px; padding: 11px 13px 9px; border: 0; border-bottom: 3px solid transparent; background: transparent; cursor: pointer; }
.year-tabs button[aria-selected="true"] { color: var(--accent); border-color: var(--accent); font-weight: 700; }
.coverage-note { margin: 18px 0 0; padding: 12px 14px; border-left: 4px solid var(--accent); background: var(--accent-soft); font-size: .88rem; }
.coverage-note--neutral { border-color: #777; background: var(--soft); }
.metric-strip { display: grid; grid-template-columns: repeat(4, 1fr); border-top: 2px solid var(--ink); border-bottom: 1px solid var(--line-strong); }
.metric { min-height: 116px; padding: 17px 16px 14px; border-right: 1px solid var(--line); }
.metric:nth-child(4n) { border-right: 0; }
.metric:nth-child(n+5) { border-top: 1px solid var(--line); }
.metric span, .metric small { display: block; }
.metric span { color: var(--muted); font-size: .75rem; }
.metric strong { display: block; margin: 6px 0 3px; font-family: Inter, "Roboto Mono", "Yu Gothic", sans-serif; font-size: clamp(1.28rem, 2.4vw, 1.75rem); font-weight: 600; font-variant-numeric: tabular-nums; letter-spacing: -.025em; }
.metric small { color: var(--muted); font-size: .69rem; }
[data-year-panel][hidden] { display: none !important; }
.data-table-wrap { overflow-x: auto; border-top: 2px solid var(--ink); }
.data-table { width: 100%; border-collapse: collapse; font-size: .82rem; }
.data-table th, .data-table td { padding: 10px 9px; border-bottom: 1px solid var(--line); text-align: left; vertical-align: top; }
.data-table th { position: sticky; top: 0; color: #444; background: var(--soft); font-size: .7rem; font-weight: 700; white-space: nowrap; }
.data-table tr:hover td { background: var(--soft-warm); }
.data-table .num { text-align: right; white-space: nowrap; font-variant-numeric: tabular-nums; }
.data-table .name { min-width: 170px; font-weight: 600; }
.data-table .note { min-width: 210px; color: var(--muted); }
.data-table a.row-link { text-decoration-thickness: 1px; }
.sort-button { padding: 0; border: 0; background: transparent; font-weight: 700; cursor: pointer; }
.result-count { margin: 12px 0; color: var(--muted); font-size: .82rem; }
.trend-table { border-top: 2px solid var(--ink); }
.trend-head, .trend-row { display: grid; grid-template-columns: 84px minmax(220px, 1fr) repeat(5, minmax(92px, auto)); align-items: center; gap: 12px; }
.trend-head { padding: 9px 0; border-bottom: 1px solid var(--line-strong); color: var(--muted); font-size: .68rem; }
.trend-row { min-height: 48px; border-bottom: 1px solid var(--line); font-size: .78rem; }
.trend-year { font-weight: 700; }
.trend-rail { height: 14px; display: flex; background: #ececec; }
.trend-spent { height: 100%; background: #343434; }
.trend-refund { height: 100%; background: #b7b7b7; }
.trend-value { text-align: right; white-space: nowrap; font-variant-numeric: tabular-nums; }
.legend { display: flex; flex-wrap: wrap; gap: 10px 20px; margin: 12px 0 0; color: var(--muted); font-size: .74rem; }
.legend span::before { width: 16px; height: 7px; display: inline-block; margin-right: 6px; background: #343434; content: ""; }
.legend span:nth-child(2)::before { background: #b7b7b7; }
.category-chart { border-top: 2px solid var(--ink); }
.category-row { display: grid; grid-template-columns: 130px minmax(180px, 1fr) 120px 70px; gap: 14px; align-items: center; min-height: 48px; border-bottom: 1px solid var(--line); font-size: .82rem; }
.category-bar { height: 12px; background: #ececec; }
.category-bar span { display: block; height: 100%; background: #4c4c4c; }
.category-row:first-child .category-bar span { background: var(--accent); }
.category-row strong, .category-row em { text-align: right; font-style: normal; font-variant-numeric: tabular-nums; }
.split-grid { display: grid; grid-template-columns: minmax(0, 1.65fr) minmax(280px, .7fr); gap: 42px; align-items: start; }
.summary-list { margin: 0; border-top: 2px solid var(--ink); }
.summary-list div { display: grid; grid-template-columns: minmax(150px, .8fr) 1.2fr; gap: 18px; padding: 11px 0; border-bottom: 1px solid var(--line); }
.summary-list dt { color: var(--muted); font-size: .78rem; }
.summary-list dd { margin: 0; font-weight: 600; }
.summary-list dd.num { text-align: right; font-variant-numeric: tabular-nums; }
.side-note { padding: 18px; border-top: 3px solid var(--accent); background: var(--soft); }
.side-note h2, .side-note h3 { margin-bottom: 8px; }
.side-note p:last-child { margin-bottom: 0; }
.expense-list { border-top: 2px solid var(--ink); }
.expense-list__head, .expense-row__summary { display: grid; grid-template-columns: 118px minmax(160px, .8fr) 100px minmax(240px, 1.5fr) 110px 34px; gap: 12px; align-items: center; }
.expense-list__head { min-height: 40px; color: var(--muted); background: var(--soft); font-size: .68rem; font-weight: 700; }
.expense-list__head > *, .expense-row__summary > * { padding-inline: 4px; }
.expense-row { border-bottom: 1px solid var(--line); }
.expense-row[hidden] { display: none; }
.expense-row__summary { min-height: 58px; cursor: pointer; list-style: none; font-size: .8rem; }
.expense-row__summary::-webkit-details-marker { display: none; }
.expense-row__summary::after { content: "+"; font-size: 1.15rem; text-align: center; }
.expense-row[open] .expense-row__summary::after { content: "−"; }
.expense-row__summary:hover { background: var(--soft-warm); }
.expense-row__date, .expense-row__amount { font-variant-numeric: tabular-nums; white-space: nowrap; }
.expense-row__amount { text-align: right; font-weight: 700; }
.expense-row__body { padding: 16px 18px 20px; border-top: 1px dashed var(--line); background: var(--soft); }
.expense-row__body dl { display: grid; grid-template-columns: repeat(4, 1fr); gap: 12px 22px; margin: 0 0 14px; }
.expense-row__body dt { color: var(--muted); font-size: .7rem; }
.expense-row__body dd { margin: 2px 0 0; font-size: .82rem; }
.pagination { display: flex; align-items: center; justify-content: center; gap: 12px; margin-top: 22px; }
.pagination button { min-width: 92px; min-height: 40px; border: 1px solid var(--line-strong); background: #fff; cursor: pointer; }
.pagination button:disabled { opacity: .4; cursor: default; }
.pagination span { color: var(--muted); font-size: .8rem; }
.detail-head { padding: 34px 0 26px; border-bottom: 1px solid var(--line); }
.detail-head__meta { display: flex; flex-wrap: wrap; gap: 8px 18px; color: var(--muted); font-size: .8rem; }
.tag { display: inline-block; padding: 2px 7px; border: 1px solid var(--line-strong); color: #444; font-size: .7rem; font-weight: 600; }
.tag--accent { border-color: var(--accent); color: var(--accent); }
.amount-hero { padding: 22px 0; border-block: 2px solid var(--ink); }
.amount-hero span { color: var(--muted); font-size: .76rem; }
.amount-hero strong { display: block; margin-top: 2px; font-size: clamp(2rem, 6vw, 3.5rem); font-weight: 600; font-variant-numeric: tabular-nums; letter-spacing: -.04em; }
.prose { max-width: 850px; }
.prose h2 { margin-top: 40px; padding-top: 18px; border-top: 2px solid var(--ink); }
.prose h3 { margin-top: 28px; }
.prose li + li { margin-top: 6px; }
.prose code { padding: 2px 5px; background: var(--soft); }
.source-group + .source-group { margin-top: 34px; }
.source-group h2 { display: flex; justify-content: space-between; padding-bottom: 10px; border-bottom: 2px solid var(--ink); }
.source-list { list-style: none; margin: 0; padding: 0; }
.source-list li { display: grid; grid-template-columns: minmax(180px, .8fr) 1.4fr auto; gap: 18px; padding: 13px 0; border-bottom: 1px solid var(--line); font-size: .82rem; }
.source-list p { margin: 0; }
.source-list small { display: block; margin-top: 3px; color: var(--muted); }
.empty-state { padding: 32px 20px; border-block: 1px solid var(--line); color: var(--muted); text-align: center; }
.visually-hidden { position: absolute !important; width: 1px; height: 1px; padding: 0; margin: -1px; overflow: hidden; clip: rect(0, 0, 0, 0); white-space: nowrap; border: 0; }
.site-footer { padding-top: 34px; color: #ddd; background: #222; }
.site-footer__grid { display: grid; grid-template-columns: 1.3fr .6fr 1fr; gap: 42px; }
.site-footer strong { color: #fff; }
.site-footer p { margin: 8px 0 0; font-size: .78rem; }
.site-footer nav { display: grid; align-content: start; gap: 7px; font-size: .78rem; }
.site-footer__notice { color: #bbb; }
.site-footer__copy { margin: 28px 0 0 !important; padding: 12px 20px; border-top: 1px solid #444; color: #aaa; text-align: center; font-size: .68rem !important; }

@media (max-width: 980px) {
  .desktop-nav { display: none; }
  .mobile-nav { display: block; }
  .metric-strip { grid-template-columns: repeat(2, 1fr); }
  .metric:nth-child(2n) { border-right: 0; }
  .metric:nth-child(n+3) { border-top: 1px solid var(--line); }
  .trend-head, .trend-row { grid-template-columns: 72px minmax(180px, 1fr) repeat(2, minmax(85px, auto)); }
  .trend-head > :nth-child(5), .trend-head > :nth-child(6), .trend-head > :nth-child(7),
  .trend-row > :nth-child(5), .trend-row > :nth-child(6), .trend-row > :nth-child(7) { display: none; }
  .split-grid { grid-template-columns: 1fr; }
  .expense-list__head, .expense-row__summary { grid-template-columns: 105px minmax(140px, .8fr) 90px minmax(200px, 1.4fr) 100px 28px; gap: 8px; }
}

@media (max-width: 700px) {
  .site-wrap { width: min(calc(100% - 28px), var(--max-width)); }
  .status-bar__inner { min-height: 28px; }
  .status-bar__inner span:last-child { display: none; }
  .site-header__inner { min-height: 66px; gap: 12px; }
  .site-brand__mark { width: 32px; height: 32px; }
  .site-brand strong { max-width: 190px; font-size: .86rem; }
  .site-brand small { display: none; }
  .page-head { padding: 28px 0 24px; }
  .section { padding: 32px 0; }
  .section-heading { display: block; }
  .section-heading p { margin-top: 8px; }
  .metric { min-height: 105px; padding: 14px 10px; }
  .metric strong { font-size: 1.2rem; }
  .metric small { font-size: .64rem; }
  .category-row { grid-template-columns: 105px 1fr 100px; gap: 9px; }
  .category-row em { display: none; }
  .trend-head, .trend-row { grid-template-columns: 62px minmax(130px, 1fr) 88px; gap: 8px; }
  .trend-head > :nth-child(4), .trend-row > :nth-child(4) { display: none; }
  .data-table th, .data-table td { padding: 9px 7px; }
  .expense-list__head { display: none; }
  .expense-row__summary { grid-template-columns: 1fr auto; gap: 4px 10px; padding: 12px 4px; }
  .expense-row__summary::after { grid-area: 1 / 2 / 3 / 3; }
  .expense-row__date { grid-area: 1 / 1; color: var(--muted); font-size: .72rem; }
  .expense-row__entity { grid-area: 2 / 1; font-weight: 700; }
  .expense-row__category { grid-area: 3 / 1; color: var(--accent); font-size: .72rem; }
  .expense-row__content { grid-area: 4 / 1 / 5 / 3; margin-top: 4px; }
  .expense-row__amount { grid-area: 3 / 2; }
  .expense-row__body { padding: 14px 12px 18px; }
  .expense-row__body dl { grid-template-columns: repeat(2, 1fr); }
  .summary-list div { grid-template-columns: 1fr; gap: 3px; }
  .summary-list dd.num { text-align: left; }
  .source-list li { grid-template-columns: 1fr; gap: 5px; }
  .site-footer__grid { grid-template-columns: 1fr; gap: 26px; }
}

@media print {
  .status-bar, .site-header, .breadcrumbs, .filter-bar, .pagination, .site-footer { display: none !important; }
  .section { break-inside: avoid; }
  body { font-size: 10pt; }
}