:root{--bg:#f4f7fb;--paper:#fff;--ink:#172033;--muted:#687386;--line:#dfe5ee;--accent:#315efb;--accent-soft:#eef2ff;--shadow:0 18px 50px rgba(24,39,75,.10);--radius:18px;--sidebar:290px}
*{box-sizing:border-box} html{scroll-behavior:smooth} body{margin:0;font-family:"Noto Sans JP","Yu Gothic UI","Hiragino Kaku Gothic ProN",system-ui,sans-serif;background:var(--bg);color:var(--ink);line-height:1.85;letter-spacing:.01em}
a{color:var(--accent);text-decoration:none} a:hover{text-decoration:underline}.layout{display:grid;grid-template-columns:var(--sidebar) minmax(0,1fr);min-height:100vh}.sidebar{position:sticky;top:0;height:100vh;padding:24px 18px;border-right:1px solid var(--line);background:rgba(255,255,255,.88);backdrop-filter:blur(14px);overflow:auto}.brand{display:flex;gap:12px;align-items:center;padding:8px 10px 22px}.brand-mark{width:42px;height:42px;border-radius:13px;background:linear-gradient(135deg,var(--accent),#8ea8ff);box-shadow:0 8px 22px color-mix(in srgb,var(--accent) 28%,transparent);position:relative}.brand-mark:before,.brand-mark:after{content:"";position:absolute;background:white;border-radius:3px}.brand-mark:before{width:21px;height:4px;left:10px;top:12px;box-shadow:0 7px 0 white,0 14px 0 white}.brand-mark:after{width:4px;height:24px;right:8px;top:9px;opacity:.65}.brand strong{display:block;font-size:.92rem}.brand span{display:block;font-size:.72rem;color:var(--muted)}.nav-label{font-size:.68rem;font-weight:800;color:#8791a3;letter-spacing:.12em;text-transform:uppercase;margin:10px 10px 8px}.doc-nav,.toc{list-style:none;padding:0;margin:0}.doc-nav a,.toc a{display:block;padding:9px 11px;border-radius:10px;color:#3c4658;font-size:.82rem;line-height:1.4}.doc-nav a:hover,.toc a:hover{background:var(--accent-soft);text-decoration:none}.doc-nav a.active{background:var(--accent-soft);color:var(--accent);font-weight:800}.toc .lv3 a{padding-left:22px;font-size:.76rem}.sidebar-foot{margin:22px 10px 0;padding-top:18px;border-top:1px solid var(--line);font-size:.72rem;color:var(--muted)}.main{min-width:0}.hero{padding:56px max(40px,calc((100vw - var(--sidebar) - 980px)/2)) 36px;background:radial-gradient(circle at 80% 10%,color-mix(in srgb,var(--accent) 15%,transparent),transparent 42%),linear-gradient(180deg,#fff,rgba(255,255,255,.45));border-bottom:1px solid var(--line)}.eyebrow{display:inline-flex;align-items:center;gap:8px;padding:6px 11px;border-radius:999px;background:var(--accent-soft);color:var(--accent);font-size:.76rem;font-weight:800;letter-spacing:.06em}.hero h1{font-size:clamp(2rem,4vw,3.4rem);line-height:1.18;letter-spacing:-.035em;margin:20px 0 14px;max-width:1000px}.hero p{color:var(--muted);font-size:1rem;max-width:760px;margin:0}.hero-meta{display:flex;flex-wrap:wrap;gap:10px;margin-top:24px}.hero-meta span{padding:7px 10px;background:#fff;border:1px solid var(--line);border-radius:10px;font-size:.76rem;color:#536074}.content-wrap{max-width:980px;margin:0 auto;padding:42px 40px 90px}.paper{background:var(--paper);border:1px solid rgba(222,228,238,.9);border-radius:var(--radius);box-shadow:var(--shadow);padding:clamp(26px,5vw,64px)}article>h1:first-child{display:none}h2{font-size:1.65rem;line-height:1.35;margin:3.4rem 0 1.25rem;padding-top:.4rem;letter-spacing:-.02em;border-bottom:2px solid var(--accent-soft);padding-bottom:.65rem}h2:before{content:"";display:inline-block;width:7px;height:1.1em;border-radius:99px;background:var(--accent);vertical-align:-.13em;margin-right:.55em}h3{font-size:1.19rem;margin:2.4rem 0 .8rem;line-height:1.45}h4{font-size:1rem;margin:1.8rem 0 .6rem}p{margin:.85rem 0}strong{font-weight:800;color:#101828}hr{border:0;border-top:1px solid var(--line);margin:2.5rem 0}ul,ol{padding-left:1.45rem}li{margin:.45rem 0}li::marker{color:var(--accent);font-weight:800}blockquote{margin:1.5rem 0;padding:1rem 1.25rem;border-left:4px solid var(--accent);background:var(--accent-soft);border-radius:0 12px 12px 0;color:#344054}table{width:100%;border-collapse:separate;border-spacing:0;margin:1.4rem 0 2rem;font-size:.88rem;border:1px solid var(--line);border-radius:12px;overflow:hidden}thead th{background:#f7f9fc;font-weight:800;color:#344054;text-align:left}th,td{padding:12px 14px;border-bottom:1px solid var(--line);vertical-align:top}tr:last-child td{border-bottom:0}th+th,td+td{border-left:1px solid var(--line)}tbody tr:nth-child(even){background:#fbfcfe}.table-scroll{overflow-x:auto;margin:1.4rem -4px;padding:0 4px}.table-scroll table{margin:0;min-width:680px}.internal-note{margin-top:2rem;padding:18px 20px;border:1px dashed #d59a24;background:#fff9e8;border-radius:14px;color:#72500b}.internal-note:before{content:"提出前チェック";display:block;font-weight:900;margin-bottom:8px;color:#9a6700}.callout{padding:17px 19px;border-radius:14px;background:var(--accent-soft);border:1px solid color-mix(in srgb,var(--accent) 18%,white);margin:1.2rem 0}.top-actions{display:flex;gap:8px;flex-wrap:wrap;margin-top:28px}.button{display:inline-flex;align-items:center;gap:7px;padding:9px 12px;border:1px solid var(--line);border-radius:10px;background:#fff;color:#374151;font-size:.8rem;font-weight:700;cursor:pointer}.button:hover{border-color:var(--accent);color:var(--accent);text-decoration:none}.mobile-bar{display:none}.index-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:16px;margin-top:30px}.doc-card{display:block;padding:22px;border:1px solid var(--line);border-radius:16px;background:#fff;transition:.18s ease;box-shadow:0 8px 22px rgba(24,39,75,.05)}.doc-card:hover{transform:translateY(-2px);box-shadow:0 14px 30px rgba(24,39,75,.10);text-decoration:none}.doc-card .num{font-size:.7rem;color:var(--accent);font-weight:900;letter-spacing:.1em}.doc-card h2{border:0;padding:0;margin:.45rem 0 .35rem;font-size:1.12rem}.doc-card h2:before{display:none}.doc-card p{font-size:.83rem;color:var(--muted);margin:0}.privacy{border-color:#f1b8c3;background:#fff8fa}.footer{text-align:center;color:#8a94a6;font-size:.72rem;margin-top:28px}.theme-blue{--accent:#315efb;--accent-soft:#eef2ff}.theme-teal{--accent:#0b8f87;--accent-soft:#e8f8f6}.theme-violet{--accent:#7656d6;--accent-soft:#f2edff}.theme-orange{--accent:#d46b15;--accent-soft:#fff1e6}.theme-rose{--accent:#c13d5a;--accent-soft:#fff0f3}
@media(max-width:900px){.layout{display:block}.sidebar{position:fixed;z-index:30;left:-310px;top:0;width:290px;transition:.2s ease;box-shadow:12px 0 35px rgba(0,0,0,.14)}body.nav-open .sidebar{left:0}.mobile-bar{display:flex;position:sticky;top:0;z-index:20;align-items:center;justify-content:space-between;padding:11px 16px;background:rgba(255,255,255,.92);border-bottom:1px solid var(--line);backdrop-filter:blur(12px)}.menu-btn{border:0;background:var(--accent-soft);color:var(--accent);border-radius:9px;padding:8px 11px;font-weight:800}.hero{padding:42px 22px 28px}.content-wrap{padding:24px 14px 64px}.paper{padding:26px 20px;border-radius:14px}.index-grid{grid-template-columns:1fr}.hero h1{font-size:2rem}h2{font-size:1.4rem}}
@media print{body{background:#fff}.sidebar,.mobile-bar,.top-actions{display:none!important}.layout{display:block}.hero{padding:20mm 18mm 10mm;background:#fff}.content-wrap{max-width:none;padding:0 18mm}.paper{box-shadow:none;border:0;padding:0}.hero h1{font-size:24pt}a{color:inherit}h2{break-after:avoid}table{break-inside:avoid}.footer{display:none}}