.tool{max-width:none}.tool>h1{margin:.4em 0 .25em}.tool>.lead{color:var(--muted);max-width:780px;margin-bottom:24px}.disclaimer{margin:20px 0;padding:12px 16px;border-radius:10px;font-size:.88rem;line-height:1.6;background:color-mix(in srgb,#f59e0b 12%,transparent);border:1px solid color-mix(in srgb,#f59e0b 35%,transparent)}.rules-version{display:block;margin-top:4px;color:var(--muted);font-size:.8rem}.reform-notice{display:block;margin-top:6px;font-weight:600}.form-card{background:var(--surface);border:1px solid var(--line);border-radius:12px;padding:20px}.form-card fieldset{border:0;padding:0;margin:0 0 18px}.form-card legend{font-weight:700;margin-bottom:10px;font-size:1.02rem}.field-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(220px,1fr));gap:14px;align-items:start}.field{display:grid;gap:4px;font-size:.92rem}.field span{color:var(--muted)}.field input,.field select{font:inherit;padding:9px 11px;border:1px solid var(--line);border-radius:8px;background:var(--bg);color:var(--text)}.field small{color:var(--muted);font-size:.8rem}.check{display:flex;gap:8px;align-items:flex-start;font-size:.92rem}.check input{margin-top:5px}.hidden{display:none!important}.warn-text{color:#b45309;font-size:.85rem}.question{padding:12px 0;border-bottom:1px solid var(--line)}.question:last-of-type{border-bottom:0}.question p{margin:0 0 6px;font-weight:600}.question small{display:block;color:var(--muted);font-weight:400;margin-bottom:6px}.yesno{display:flex;gap:16px}.btn{display:inline-block;font:inherit;font-weight:700;cursor:pointer;border:0;border-radius:10px;padding:12px 22px;background:var(--accent);color:#fff;margin-top:8px}.result{margin-top:24px;background:var(--surface);border:2px solid var(--accent);border-radius:12px;padding:20px}.result h2{margin-top:0}.big{font-size:2rem;font-weight:800;color:var(--accent);margin:0;font-variant-numeric:tabular-nums}.big-sub{color:var(--muted);margin:4px 0 12px}.verdict-resident{color:#15803d}.verdict-nonresident{color:#1d4ed8}.verdict-unclear{color:#b45309}.steps{width:100%;border-collapse:collapse;margin:12px 0;font-size:.92rem}.steps th{text-align:center;background:color-mix(in srgb,var(--accent) 10%,transparent);padding:8px}.steps td{border-top:1px solid var(--line);padding:8px;vertical-align:top}.steps td{overflow-wrap:anywhere}.steps td.amount{text-align:right;white-space:nowrap;font-variant-numeric:tabular-nums}.steps .note{color:var(--muted);font-size:.82rem}.steps .src{color:var(--muted);font-size:.75rem}.steps td.amount .note,.steps td.amount .src{white-space:normal}.warnings{padding-left:1.2em;color:#b45309;font-size:.9rem}.chart{margin-top:12px}.bar-row{display:grid;grid-template-columns:170px 1fr;gap:10px;align-items:center;margin:10px 0;font-size:.9rem}.bar-track{background:var(--line);border-radius:6px;height:30px;position:relative;overflow:hidden}.bar-fill{height:100%;border-radius:6px;background:var(--accent);min-width:2px}.bar-fill.s2{background:#f97316}.bar-fill.s3{background:#0d9488}.bar-value{position:absolute;right:8px;top:5px;font-weight:700;font-variant-numeric:tabular-nums}.assume{color:var(--muted);font-size:.82rem}.checklist section{margin-bottom:24px}.checklist label{display:flex;gap:10px;padding:10px 12px;border:1px solid var(--line);border-radius:10px;margin-bottom:8px;background:var(--surface);cursor:pointer}.checklist label input{margin-top:5px;flex:none}.checklist .item-title{font-weight:600}.checklist .item-desc{color:var(--muted);font-size:.88rem;display:block}.checklist input:checked+span .item-title{text-decoration:line-through;color:var(--muted)}.progress{font-weight:700;color:var(--accent)}.tool-cards{display:grid;grid-template-columns:repeat(auto-fit,minmax(230px,1fr));gap:16px;margin:24px 0}.tool-card{display:block;padding:20px;border-radius:12px;border:1px solid var(--line);background:var(--surface);text-decoration:none;color:inherit}.tool-card:hover{border-color:var(--accent)}.tool-card .num{display:inline-grid;place-items:center;width:30px;height:30px;border-radius:50%;background:var(--accent);color:#fff;font-weight:800}.tool-card h3{margin:10px 0 6px}.tool-card p{margin:0;color:var(--muted);font-size:.92rem}.advanced{margin:4px 0 14px;padding:10px 14px;border:1px dashed var(--line);border-radius:10px}.advanced summary{cursor:pointer;color:var(--muted);font-size:.9rem}.share-actions{display:flex;flex-wrap:wrap;gap:8px;align-items:center;float:right}.btn.small{padding:7px 14px;font-size:.85rem;margin:0}.copied{color:#15803d;font-size:.85rem}.rate-table{margin-top:16px}.rate-table summary{cursor:pointer;font-weight:600}.rate-table tr.current td{background:color-mix(in srgb,var(--accent) 14%,transparent);font-weight:700}.summary-list{display:grid;grid-template-columns:140px 1fr;gap:4px 12px;margin:0}.summary-list dt{color:var(--muted)}.summary-list dd{margin:0}.print-only{display:none}.hero-sub{font-size:.6em;font-weight:700;color:var(--accent);white-space:nowrap}@media(max-width:600px){.hero-sub{display:block;white-space:normal;margin-top:6px}.hero-sub:before{content:""}}.menu-page{max-width:none}.status-legend{display:flex;flex-wrap:wrap;gap:6px}.group-jump{display:flex;flex-wrap:wrap;gap:6px;margin:14px 0 4px}.group-jump a{padding:6px 12px;border:1px solid var(--line);border-radius:999px;text-decoration:none;font-size:.88rem;background:var(--surface)}.group-jump a small{color:var(--muted)}.menu-group{margin-top:28px;scroll-margin-top:12px}.menu-group h2{font-size:1.2rem;border-bottom:2px solid var(--accent);padding-bottom:6px}.menu-group h2 small{font-size:.85rem;font-weight:400;color:var(--muted);margin-left:6px}.menu-items{list-style:none;padding:0;display:grid;grid-template-columns:repeat(auto-fill,minmax(280px,1fr));gap:10px}.menu-item{background:var(--surface);border:1px solid var(--line);border-radius:10px;padding:12px 14px}.menu-item a{text-decoration:none}.menu-item p{margin:6px 0 0;color:var(--muted);font-size:.86rem;line-height:1.5}.menu-item.s-live{border-color:var(--accent)}.menu-item:not(.s-live) strong{color:var(--muted)}.badge-status{display:inline-block;font-size:.72rem;font-weight:700;padding:1px 8px;border-radius:999px;margin-left:6px;vertical-align:middle}.badge-status.s-live{background:var(--accent);color:#fff}.badge-status.s-next{background:#f59e0b;color:#fff}.badge-status.s-planned{background:var(--line);color:var(--text)}.badge-status.s-later{background:transparent;border:1px dashed var(--muted);color:var(--muted)}.status-legend .badge-status{margin-left:0}.menu-cta{display:block;text-align:center;padding:14px;border:1px dashed var(--accent);border-radius:12px;margin:8px 0 20px;text-decoration:none;font-weight:700}.area-status{margin:10px 0 4px;padding-left:1.1em;font-size:.88rem}.area-status:empty{display:none}.area-status li{margin-bottom:4px}@media print{.site-header,.site-footer,#cg-form,.share-actions,.ad-placeholder,.lead{display:none!important}.print-only{display:block}body{background:#fff;font-size:12px}.result{border:1px solid #999;break-inside:avoid;margin-top:12px}}@media(max-width:600px){.share-actions{float:none;margin-bottom:8px}.bar-row{grid-template-columns:1fr;gap:4px}.big{font-size:1.6rem;overflow-wrap:anywhere}.result,.form-card{padding:16px 14px}.steps{table-layout:fixed;font-size:.88rem}.steps th:first-child{width:36%}.steps th,.steps td{padding:7px 6px}.summary-list{grid-template-columns:1fr}.summary-list dd{margin-bottom:6px}.steps.stack,.steps.stack tbody,.steps.stack tr,.steps.stack td{display:block;width:auto}.steps.stack thead{display:none}.steps.stack tr{border-top:1px solid var(--line);padding:6px 0}.steps.stack td{border:0;padding:2px 4px;display:flex;justify-content:space-between;gap:12px;text-align:right}.steps.stack td:before{content:attr(data-label);color:var(--muted);text-align:left}.steps.stack td:first-child{font-weight:700}}