:root{--ink:#25313a;--accent:#007f83;--warm:#bd542c;--line:#ccd6da;--muted:#52636a}*{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:28px}body{margin:0;color:var(--ink);background:#fff;font-family:"Noto Sans JP","Yu Gothic",Meiryo,sans-serif;font-size:16px;line-height:1.95;letter-spacing:0}a{color:var(--accent);text-underline-offset:4px}a:hover{color:#a44120}a:focus-visible,summary:focus-visible,[tabindex]:focus-visible{outline:3px solid #c56531;outline-offset:5px}.site-header{border-bottom:1px solid var(--line);display:flex;justify-content:space-between;gap:24px;padding:17px max(24px,calc((100% - 1120px)/2));background:white}.site-header>a{color:var(--ink);font-weight:750;text-decoration:none;white-space:nowrap}.site-header nav{display:flex;gap:24px;font-size:14px}.site-header nav a{text-decoration:none}main{max-width:1060px;padding:0 36px;margin:auto}.hero{padding:54px 0 26px;max-width:900px}.category{font-size:14px;color:var(--accent);font-weight:700}h1{font-size:28px;line-height:1.6;margin:14px 0 28px;font-weight:800}h1 span{display:block;font-size:39px;line-height:1.55;margin-top:10px;color:#172d35}.hero>p:not(.category):not(.updated){font-size:17px;max-width:850px}.updated{font-size:12px;color:var(--muted);margin-top:24px}.toc{border-top:3px solid var(--accent);border-bottom:1px solid var(--line);padding:25px 0 28px;margin:12px 0 62px}.toc h2{font-size:21px;margin:0 0 18px}.toc ol{padding-left:26px;margin:0;display:grid;gap:9px}.toc li::marker{color:var(--accent);font-weight:700}.toc a{color:var(--ink);font-weight:600;text-decoration:none;border-bottom:1px solid #d8e1e3}.chapter{padding:10px 0 58px;border-bottom:1px solid var(--line);margin-bottom:48px}.chapter-number{color:var(--accent);font-size:14px;font-weight:750}.chapter h2{font-size:29px;line-height:1.65;margin:8px 0 22px;max-width:900px}.chapter .intro{font-size:17px;max-width:850px}.chapter article{margin-top:36px}.chapter h3{font-size:22px;line-height:1.7;border-left:4px solid var(--accent);padding-left:16px;margin:0 0 20px}.chapter article>p{max-width:850px;margin:0 0 21px}.source{font-size:12px;line-height:1.8;color:var(--muted);margin-top:15px!important}.chapter article>.source{max-width:100%}figure{margin:30px 0 20px;background:#f6f9f9;padding:26px 28px;border-top:3px solid var(--accent)}figcaption{font-size:19px;font-weight:750;line-height:1.7;margin-bottom:24px}h4{font-size:16px;line-height:1.7;margin:0 0 18px;color:var(--accent)}.lanes-2{display:grid;grid-template-columns:1fr 1fr;gap:28px}.lanes-2>div+div{border-left:1px solid var(--line);padding-left:28px}.lanes-2>div+div h4{color:var(--warm)}.steps{list-style:none;padding:0;margin:0;display:grid;gap:22px}.steps li{position:relative;background:#fff;border:1px solid #b7c9ce;padding:13px 17px;border-radius:4px}.steps.flow li+li:before{content:'↓';position:absolute;top:-28px;left:50%;color:#64858e;font-size:21px;font-weight:700}.steps strong{display:block;font-size:16px}.steps span{font-size:14px;line-height:1.65;display:block;color:#495e64}.lanes-2>div+div .steps li{border-left:3px solid var(--warm)}.figure-note{font-size:12px;line-height:1.9;margin:21px 0 0;color:#52636a}.table-wrap{overflow:auto;background:#fff}table{border-collapse:collapse;width:100%;min-width:720px;table-layout:fixed;font-size:14px;line-height:1.85}th,td{text-align:left;padding:16px 18px;vertical-align:top;border:1px solid var(--line)}thead th{color:#fff;background:#26535c}thead th:first-child{width:19%}tbody th{font-weight:700;background:#f0f5f5}tbody tr:nth-child(even) td{background:#f8fafb}.calculation .steps{grid-template-columns:1fr 1fr 1fr}.calculation strong{font-size:26px;color:var(--accent)}.calculation li:nth-child(2):before{content:'＋';position:absolute;left:-21px}.calculation li:nth-child(3):before{content:'＝';position:absolute;left:-21px}.bars{display:grid;gap:24px}.bar-row>div:first-child{display:flex;justify-content:space-between;gap:20px;align-items:baseline;font-size:15px}.bar-row b{font-size:24px;white-space:nowrap}.bar-track{height:20px;background:#e5ecee;margin:7px 0}.bar{height:20px;background:#23898c}.b1{background:#326570}.b2{background:#c06635}.b3{background:#775959}.bar-row small{font-size:12px;color:var(--muted)}.decision>strong{display:block;text-align:center;background:#e1eff0;border:1px solid #5b999a;padding:20px}.branches{display:grid;grid-template-columns:1fr 1fr;gap:30px;margin-top:24px}.branches>div{border-top:3px solid var(--accent);background:white;padding:18px;text-align:center}.branches>div+div{border-color:var(--warm)}.branches strong{display:block;color:var(--accent);font-size:14px}.branches span{font-size:15px;display:block}details{border-bottom:1px solid var(--line);padding:20px 0}summary{cursor:pointer;font-size:18px;font-weight:700;line-height:1.8}details p{max-width:850px}footer{padding:40px max(24px,calc((100% - 990px)/2));background:#f2f5f5;font-size:12px;color:var(--muted)}footer b{font-size:15px}p,li,td,th,h1,h2,h3,figcaption{overflow-wrap:anywhere}@media(max-width:700px){main{padding:0 20px}.site-header{padding:14px 20px;display:block}.site-header nav{gap:22px;margin-top:7px}.hero{padding:28px 0 20px}h1{font-size:22px}h1 span{font-size:30px}.hero>p:not(.category):not(.updated){font-size:16px}.toc{margin-bottom:35px}.toc h2{font-size:19px}.toc ol{font-size:15px;gap:14px}.chapter{margin-bottom:30px;padding-bottom:30px}.chapter h2{font-size:24px}.chapter .intro{font-size:16px}.chapter h3{font-size:20px;padding-left:12px}.chapter article{margin-top:28px}figure{padding:20px 14px;margin:25px -4px 18px}figcaption{font-size:18px}.lanes-2{gap:18px;grid-template-columns:1fr}.lanes-2>div+div{border-left:0;border-top:1px solid var(--line);padding:20px 0 0}.steps li{padding:12px 14px}.calculation .steps{grid-template-columns:1fr;text-align:center}.calculation li:nth-child(2):before,.calculation li:nth-child(3):before{left:48%;top:-28px}.bar-row>div:first-child{display:block}.bar-row strong{display:block}.bar-row b{font-size:23px}.branches{gap:12px}.branches>div{padding:10px 8px}.branches span{font-size:14px}summary{font-size:17px}}

.steps svg{width:25px;height:25px;float:left;margin:4px 12px 18px 0;color:var(--accent);stroke-width:1.7}.branches{position:relative;padding-top:12px}.branches:before{content:'';position:absolute;top:0;left:24%;width:52%;border-top:2px solid #6d9193}.branches:after{content:'';position:absolute;left:50%;top:-24px;height:24px;border-left:2px solid #6d9193}.branches>div{position:relative}.branches>div:before{content:'↓';position:absolute;top:-25px;left:48%;color:#527c7e}.steps.mapping li{min-height:90px}.steps.flow li{min-height:84px}

.service-title {
  display: block;
  font-size: 26px;
  line-height: 1.45;
  color: var(--accent);
  font-weight: 750;
}

.face-copy {
  display: block;
  font-size: 58px;
  line-height: 1.18;
  margin-top: 16px;
  color: #0f233c;
  max-width: 940px;
}

.hero {
  max-width: 980px;
}

.toc {
  display: grid;
  grid-template-columns: minmax(260px, .85fr) 1.3fr;
  gap: 44px;
  padding-top: 30px;
  padding-bottom: 34px;
}

.toc p {
  font-size: 15px;
  line-height: 1.9;
  color: var(--muted);
  margin: 0;
}

.toc h2 {
  font-size: 25px;
  line-height: 1.55;
}

@media (max-width: 700px) {
  .service-title {
    font-size: 18px;
  }

  .face-copy {
    font-size: 38px;
    line-height: 1.23;
    margin-top: 10px;
  }

  .toc {
    grid-template-columns: 1fr;
    gap: 22px;
  }

  .toc h2 {
    font-size: 22px;
  }
}

/* Article rhythm: shared text/figure edges, distinct heading levels and a quiet reading rail. */
:root{--accent:#007ba4;--ink:#222b30;--warm:#ad4524;--line:#d7dfe3}
body{background:#f5f6f7}
main#top{background:#fff;box-shadow:0 3px 22px rgb(24 39 48 / 5%)}
main{max-width:1280px;padding:0 32px}.hero{max-width:none;padding-top:40px}.hero h1{max-width:1060px}.hero .face-copy{font-size:48px;line-height:1.4;max-width:1100px}.hero .service-title{font-size:23px}.hero>p:not(.category):not(.updated){max-width:none}.hero .article-dates{display:flex;gap:24px;justify-content:flex-end;font-size:13px;color:#58666c;margin:0 0 24px}.cover-photo,.chapter-photo{position:relative;overflow:hidden;margin:22px 0 30px}.cover-photo{aspect-ratio:2.1}.chapter-photo{aspect-ratio:3}.cover-photo img,.chapter-photo img{display:block;width:100%;height:100%;object-fit:cover}.cover-photo span,.chapter-photo span{position:absolute;bottom:8px;right:10px;background:#fffef2ed;color:#41494b;padding:2px 8px;font-size:10px}
.reading-layout{display:grid;grid-template-columns:minmax(0,1fr) 256px;gap:40px;align-items:start}.article-column{min-width:0}.reading-layout aside{position:sticky;top:22px;margin-top:12px}.reading-toc{border:1px solid var(--line);border-top:4px solid var(--accent);padding:12px 14px;background:#fff;max-height:calc(100vh - 44px);overflow:auto}.reading-toc summary{font-size:16px;list-style:none;display:flex;gap:10px;align-items:center}.reading-toc ol,.toc ol{list-style:none;padding:0;counter-reset:none}.reading-toc li{margin:0}.reading-toc a{display:grid;grid-template-columns:24px 1fr 14px;gap:7px;padding:9px 0;color:#39474f;line-height:1.55;font-size:12px;border-bottom:1px solid #e1e7e8;text-decoration:none}.reading-toc a.active{color:#006787;background:#edf6f9;font-weight:700}.reading-toc a span:first-child{color:var(--accent);font-weight:800}.reading-toc svg{width:14px;height:14px}.reading-toc summary svg{width:18px;height:18px}.toc{display:block;background:#f3f8fa;padding:26px;margin:12px 0 50px}.toc h2{font-size:24px}.toc p{margin-bottom:22px}.toc a{display:grid;grid-template-columns:30px 1fr 20px;align-items:start;gap:10px;padding:10px 0;color:#00698e;border-bottom:1px solid #cbdde4;text-decoration:underline;text-underline-offset:4px}.toc a svg{width:19px;height:19px;margin-top:5px}.toc ol{gap:0}
.chapter{padding-top:0;margin-bottom:60px}.chapter h2{display:flex;gap:17px;align-items:flex-start;background:#087ba2;color:#fff;padding:22px 24px;font-size:27px;line-height:1.6;margin:0 0 25px;max-width:none}.chapter-number{font-size:35px;color:#fff;line-height:1.25;padding-top:4px;font-weight:800;flex:0 0 48px}.chapter .intro,.chapter article>p,details p{max-width:none}.chapter h3{border-left:7px solid #008bb4;background:#f1f7f9;padding:14px 18px;font-size:22px;margin:0 0 24px;line-height:1.65}.chapter article{margin-top:42px}.chapter article>p{font-size:16px;line-height:2.05;margin-bottom:24px}mark{background:linear-gradient(transparent 58%,#fff095 58%);color:inherit;font-weight:750;padding:0 1px}.price{font-weight:800;font-variant-numeric:tabular-nums}.chapter article>.source,.source{font-size:12px;background:#f5f7f8;border-left:3px solid #a7bac3;padding:10px 13px;line-height:1.9}.source a{color:#006fa5;text-decoration:underline;text-decoration-thickness:1px}.source svg{width:13px;height:13px;vertical-align:middle}a:hover{text-decoration-thickness:2px}
figure{width:100%;padding:0;margin:30px 0;background:white;border-top:0}figure>a{display:block}figcaption{font-size:20px;margin-bottom:16px}.figure-note{margin-top:12px;border-left:3px solid #ccd6da;padding-left:12px}.review-component-id{font-size:11px!important;color:#697980!important;margin-bottom:6px!important}[data-visual-id="C004"]>a{width:50%;margin:auto}[data-visual-id="C004"] .figure-note{max-width:100%}.table-wrap{border-top:4px solid var(--accent)}thead th{background:#087ba2}.service-overview img{display:block;width:100%;height:auto;aspect-ratio:8/5;object-fit:cover;border:1px solid #d5dfe4}.service-overview dl{margin:24px 0;border-top:1px solid var(--line)}.service-overview dl>div{display:grid;grid-template-columns:140px 1fr;border-bottom:1px solid var(--line)}.service-overview dt{font-weight:700;background:#edf5f7;padding:14px}.service-overview dd{margin:0;padding:14px}.official-links{display:flex;flex-wrap:wrap;gap:12px 22px;padding:14px 0;margin-bottom:32px;border-bottom:2px solid #d9e8ee}.official-links a{display:inline-flex;align-items:center;gap:7px;font-size:14px;font-weight:700;color:#006da2;text-decoration:underline}.official-links svg{width:15px;height:15px}
.cost-editorial{border:1px solid #c9dce3;border-top:5px solid #087ba2;padding:28px;background:#f8fbfc}.cost-kicker{font-size:14px;color:#52646c;margin:0}.cost-conclusion{font-size:26px;font-weight:800;line-height:1.6;margin:10px 0 24px}.cost-conclusion em{font-style:normal;color:#00738e}.cost-legend{display:flex;flex-wrap:wrap;gap:16px;font-size:11px;margin-bottom:24px}.cost-legend span:before{content:'';display:inline-block;width:12px;height:12px;background:#0b819d;margin-right:5px}.cost-legend span:nth-child(2):before{background:#b34b27}.cost-legend span:nth-child(3):before{background:#677b85}.cost-line{margin-bottom:25px}.cost-label{display:flex;align-items:baseline;justify-content:space-between;gap:12px}.cost-label strong{font-size:15px}.cost-label b{font-size:28px;white-space:nowrap;color:#163a46}.cost-label small{font-size:12px;font-weight:500;margin-left:4px}.cost-scale{height:24px;margin:7px 0;background:#e8eef0}.cost-segments{display:flex;height:100%}.cost-segments span{background:#0b819d}.cost-segments span:nth-child(2){background:#b34b27}.cost-segments span:nth-child(3){background:#677b85}.cost-line p{font-size:12px;margin:4px 0;color:#52646c}.cost-point{border-top:1px solid #ccdade;padding-top:18px;font-size:14px;margin-bottom:0}.cost-point strong{display:block;color:#963c22;font-size:18px}
@media(max-width:1199px){main{max-width:990px}.reading-layout{display:block}.reading-layout aside{position:fixed;bottom:12px;top:auto;left:20px;right:20px;z-index:20;margin:0}.reading-toc{padding:10px 16px;max-height:65vh;box-shadow:0 2px 14px #0002}.reading-toc summary:after{content:'＋';margin-left:auto}.reading-toc[open] summary:after{content:'−'}.reading-toc a{font-size:13px;padding:11px 0}.chapter{scroll-margin-top:20px}footer{padding-bottom:100px}}
@media(max-width:700px){main{padding:0 18px}.hero{padding-top:25px}.hero .face-copy{font-size:32px;line-height:1.45}.hero .service-title{font-size:18px}.hero .article-dates{justify-content:flex-start;gap:16px;font-size:11px;flex-wrap:wrap}.cover-photo{aspect-ratio:1.5;margin-top:18px}.chapter-photo{aspect-ratio:2}.chapter h2{font-size:22px;padding:17px 15px;gap:10px}.chapter-number{font-size:30px;flex-basis:36px}.chapter h3{font-size:19px;padding:12px;border-left-width:5px}.toc{padding:18px}.toc h2{font-size:21px}.toc a{font-size:14px;grid-template-columns:24px 1fr 18px;gap:8px}.chapter article>p{font-size:16px}figure{margin:25px 0;padding:0;width:100%}[data-visual-id="C004"]>a{width:75%}.service-overview dl>div{grid-template-columns:1fr}.service-overview dt,.service-overview dd{padding:10px 12px}.cost-editorial{padding:17px}.cost-conclusion{font-size:22px}.cost-label{display:block}.cost-label b{display:block;font-size:27px}.cost-point strong{font-size:17px}.reading-layout aside{left:12px;right:12px}html{scroll-padding-bottom:70px}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}}
.numeric{font-weight:800;font-variant-numeric:tabular-nums}.service-name{color:#006c9d;text-decoration:underline;text-underline-offset:4px}.chapter h2 .service-name,thead .service-name{color:inherit;text-decoration-color:#ffffffb0}mark .service-name{color:#005a80}#faq summary{padding-left:34px;position:relative}#faq summary:before{content:'Q.';position:absolute;left:0;color:#007ba4;font-weight:800}#faq details>p{padding-left:16px;border-left:3px solid #d4e7ee}#faq mark{font-weight:750}
.toc p a{display:inline;padding:0;border:0;font-size:inherit;font-weight:inherit}.toc p a.service-name{text-decoration:underline}
.mark-problem{background:linear-gradient(transparent 48%,#f8d6d3 48%);text-decoration:underline dotted #a14e48;text-underline-offset:4px}
.mark-point{background:linear-gradient(transparent 48%,#fff095 48%)}
.mark-takeaway{background:linear-gradient(transparent 48%,#c4e9e3 48%);text-decoration:underline solid #348477;text-underline-offset:4px}
.publication-status{font-size:13px!important;background:#eff4f6;padding:8px 12px;border-left:3px solid #758c95;color:#344b54;line-height:1.6}
.article-accountability{font-size:14px!important;line-height:1.8}.article-accountability a,.governance-links a,.policy-page a{color:#006c9d;text-decoration:underline;text-underline-offset:3px}
.governance-links{display:flex;flex-wrap:wrap;gap:16px 28px;margin-bottom:22px}.policy-page{max-width:900px;margin:40px auto;padding:0 24px}.policy-page h1{font-size:32px;line-height:1.5}.policy-page h2{font-size:23px;margin-top:40px;border-left:5px solid #087ba2;padding-left:14px}.policy-page p{line-height:1.95}.policy-page table{width:100%;table-layout:fixed}.pending{border-left:3px solid #bc6850;padding:12px 16px;background:#fff3ed}.site-header nav{flex-wrap:wrap}@media(max-width:600px){.site-header{height:auto;gap:12px;flex-wrap:wrap;padding:12px 18px}.site-header nav{gap:12px}.policy-page h1{font-size:26px}}
.image-zoom{display:block;position:relative}
.image-zoom .zoom-label{display:flex;align-items:center;gap:6px;width:max-content;margin:8px 0 0 auto;padding:6px 8px;background:#fff;color:#166a7a;border:1px solid #abcbd0;border-radius:4px;font-size:14px;box-shadow:0 1px 4px #0002}
.zoom-label svg{width:16px;height:16px}
.image-reading{margin-top:16px;border:1px solid #b6d4db;background:#edf6f8;border-radius:4px;padding:0 18px}
.image-reading summary{cursor:pointer;color:#07566b;font-weight:700;text-decoration:underline;text-underline-offset:3px;font-size:16px;min-height:48px;padding:12px 0}
.image-reading[open]{background:#e4f2f5;border-color:#79abb8}
.image-reading p{font-size:16px;line-height:1.9;text-align:left;max-width:100%;margin:0 0 18px!important}
.service-overview>.source{margin:8px 0 12px!important}
.service-overview>.cta-preview{margin-top:12px}
.service-overview .cta-preview-options{grid-template-columns:1fr}
.fee-alert { margin:20px 0; padding:20px; border-left:5px solid #bd600d; background:#fff5df; }
.fee-alert h4 { margin:0 0 12px; font-size:19px; }
.fee-breakdown > p { font-size:16px; line-height:1.9; }
.fee-breakdown table { min-width:0; font-size:16px; }
.fee-breakdown thead th:first-child { width:42%; }
.fee-breakdown th,.fee-breakdown td { padding:24px 28px; vertical-align:middle; }
.fee-breakdown tbody th { font-size:17px; line-height:1.7; word-break:keep-all; overflow-wrap:normal; }
.fee-breakdown tbody th a { white-space:nowrap; }
.fee-breakdown tbody td { font-variant-numeric:tabular-nums; }
.fee-breakdown tbody td mark { display:inline-block; margin-bottom:6px; background:transparent; color:#087b83; font-size:28px; font-weight:800; line-height:1.4; border-bottom:3px solid #f3d46c; }
@media(max-width:600px){
 .fee-breakdown thead th:first-child { width:44%; }
 .fee-breakdown th,.fee-breakdown td { padding:16px 12px; }
 .fee-breakdown table,.fee-breakdown tbody th { font-size:14px; }
 .fee-breakdown tbody td mark { font-size:24px; }
}
/* Match the mobile closed state before navigation initialization runs. */
@media(max-width:1199px){.reading-toc:not(.toc-ready)>nav{display:none}.reading-toc:not(.toc-ready) summary:after{content:'＋'}}

.cta-preview{margin:32px 0;padding:24px 0;border-top:2px solid #147e80;border-bottom:1px solid #d8e4e4}
.cta-preview-note{font-size:13px!important;line-height:1.7;color:#59656c;margin:0 0 18px!important}
.cta-preview-options{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:24px}
.cta-preview-options:has(>.cta-preview-option:only-child){grid-template-columns:minmax(0,1fr)}
.cta-preview-option{scroll-margin-top:110px;display:flex;flex-direction:column;min-width:0}
.cta-preview-option small{font-size:12px;color:#59656c}
.cta-preview-option p{font-size:15px;line-height:1.8;margin:10px 0 18px}
.cta-preview-option .cta-preview-ad-label{margin:auto 0 8px!important;font-size:13px;color:#59656c}
.cta-preview-ad-label strong{margin-right:8px;color:#555}
.cta-preview-link{display:flex;align-items:center;justify-content:center;gap:10px;margin-top:auto;min-height:64px;padding:14px 18px;box-sizing:border-box;background:#126d70;color:#fff!important;border-radius:4px;font-size:16px;font-weight:700;line-height:1.6;text-decoration:none!important;text-align:center}
.cta-preview-link:hover{background:#09575a}.cta-preview-link:focus-visible{outline:3px solid #d57812;outline-offset:4px}
.cta-preview-link svg{width:18px;height:18px;flex-shrink:0}
@media(max-width:650px){.cta-preview-options{grid-template-columns:minmax(0,1fr);gap:22px}}
.affiliate-offer{margin-top:24px;padding:18px 0 0;border-top:1px solid #d8e4e4}
.affiliate-offer p{margin:0 0 12px!important;font-size:15px;line-height:1.8}
.affiliate-offer strong{margin-right:10px;color:#555}
.affiliate-code{position:relative;width:100%;max-width:420px}
.affiliate-code>a{display:block;padding:15px 22px;background:#126d70;color:#fff!important;border-radius:4px;text-align:center;font-size:18px;font-weight:700;text-decoration:underline!important;text-underline-offset:4px}
.affiliate-code>a:hover{background:#09575a}.affiliate-code>a:focus-visible{outline:3px solid #d57812;outline-offset:4px}
.affiliate-code>img{position:absolute!important;width:1px!important;height:1px!important;max-width:1px!important;min-width:0!important;margin:0!important;border:0!important}
.affiliate-offer .affiliate-destination{font-size:13px;margin-top:10px!important;color:#59656c}
.affiliate-inline>a{color:#006d8f;text-decoration:underline;text-underline-offset:3px;font-weight:700}
.affiliate-inline>img{display:inline!important;width:1px!important;height:1px!important;max-width:1px!important;min-width:1px!important;flex-shrink:0!important;margin:0!important;padding:0!important;border:0!important}
.affiliate-inline>a:focus-visible{outline:3px solid #d57812;outline-offset:3px}