:root{--background:#fff;--foreground:#182321;--muted:#58635f;--line:#d4dbd6;--signal:#ffd334;--surface:#f4f6f4;--font-sans:"Hiragino Sans", "Yu Gothic", Meiryo, sans-serif;--font-display:"Yu Mincho", "Hiragino Mincho ProN", serif;--type-body:1rem;--type-small:.875rem;--type-h3:1.375rem;--type-h2:2rem;--type-h1:3.5rem}*{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:1.5rem}body{color:var(--foreground);background:var(--background);font-family:var(--font-sans);font-size:var(--type-body);margin:0;line-height:1.9}a{color:inherit;text-underline-offset:.25em}a:hover{text-decoration-thickness:2px}button{font:inherit;cursor:pointer}a:focus-visible,button:focus-visible,.table-scroll:focus-visible{outline-offset:5px;outline:3px solid #947200}h1,h2,h3,p{margin:0}h1,h2,h3{overflow-wrap:anywhere}h1{font-family:var(--font-display);font-size:var(--type-h1);letter-spacing:-.04em;font-weight:600;line-height:1.5}h2{font-size:var(--type-h2);letter-spacing:-.025em;font-weight:600;line-height:1.6}h3{font-size:var(--type-h3);font-weight:600;line-height:1.6}.wrap{max-width:1180px;margin-inline:auto;padding-inline:40px}.small,.eyebrow{font-size:var(--type-small)}.small{color:var(--muted)}.eyebrow{letter-spacing:.05em;font-weight:600;line-height:1.6}.skip-link{background:var(--foreground);color:#fff;z-index:20;padding:12px 20px;position:absolute;top:-6rem;left:1rem}.skip-link:focus{top:1rem}.site-header{border-bottom:1px solid var(--line)}.header-inner{justify-content:space-between;align-items:center;gap:24px;min-height:92px;display:flex}.brand{font-size:var(--type-h3);align-items:center;gap:10px;font-weight:600;text-decoration:none;display:inline-flex}.brand-service{font-size:var(--type-small);border-left:1px solid var(--line);margin-left:6px;padding-left:14px;font-weight:400}.site-header nav{font-size:var(--type-small);align-items:center;gap:32px;display:flex}.site-header nav a{align-items:center;min-height:44px;text-decoration:none;display:inline-flex}.header-contact{border-bottom:2px solid var(--signal);gap:10px;font-weight:600}.hero{padding-top:78px;padding-bottom:40px}.hero h1{max-width:980px;margin-top:24px}.hero h1 span{display:block}.hero-lead{max-width:750px;margin-top:26px}.button{background:var(--foreground);color:#fff;justify-content:space-between;align-items:center;gap:40px;min-height:56px;margin-top:28px;padding:14px 26px;font-weight:600;text-decoration:none;display:inline-flex}.button:hover{background:#32453e;text-decoration:none}.hero-index{border-top:1px solid var(--line);grid-template-columns:repeat(3,1fr);gap:28px;margin-top:56px;padding-top:22px;display:grid}.hero-index p{flex-direction:column;gap:4px;display:flex}.hero-index span{font-size:var(--type-small);color:var(--muted)}.section{padding-block:70px}.section-heading{gap:14px;margin-bottom:38px;display:grid}.section-heading p:last-child:not(.eyebrow){max-width:650px}.question-list{border-top:1px solid var(--line)}.question-row{border-bottom:1px solid var(--line);grid-template-columns:100px minmax(0,1fr) minmax(0,.9fr);align-items:start;gap:30px;padding-block:28px;display:grid}.question-row>p:last-child{color:var(--muted)}.question-row .small{margin-bottom:5px;display:block}.question-list+.small{margin-top:16px}.article-list{grid-template-columns:repeat(2,minmax(0,1fr));column-gap:64px;display:grid}.article-link{border-top:1px solid var(--line);padding-block:26px 32px}.article-link h3{margin-block:14px}.article-link h3 a{text-decoration:none}.article-link h3 a:hover{text-decoration:underline}.article-link>p:last-child{margin-top:9px}.process{grid-template-columns:.9fr 1.1fr;gap:80px;display:grid}.process-list{margin:0;padding:0;list-style:none}.process-list li{border-top:1px solid var(--line);align-items:start;gap:26px;padding-block:26px;display:flex}.process-list li p{color:var(--muted);margin-top:8px}.step{font-size:var(--type-small);padding-top:8px}.scope-note{padding-block:20px 80px}.scope-note h2{font-size:var(--type-h3);margin-bottom:12px}.scope-note p{max-width:850px;color:var(--muted)}.contact{background:var(--foreground);color:#fff;padding-block:70px}.contact-grid{grid-template-columns:1fr 1fr;gap:90px;display:grid}.contact h2{margin-top:16px;margin-bottom:24px}.contact p{margin-top:16px}.contact .eyebrow{margin-top:0}.contact .small{color:#d4ded7}.contact ol{margin-block:10px 16px;padding-left:1.25em}.contact .button{margin-top:12px}.button-light{color:var(--foreground);background:#fff;width:100%}.button-light:hover{background:var(--signal)}.copy-email button{color:#fff;min-height:44px;font-size:var(--type-small);background:0 0;border:1px solid #a6b6ab;margin-top:12px;padding:4px 14px}.copy-email p{font-size:var(--type-small);min-height:1.8em;margin-top:5px}.contact a:focus-visible,.contact button:focus-visible{outline-color:var(--signal)}.site-footer{flex-wrap:wrap;justify-content:space-between;align-items:start;gap:24px 50px;padding-block:46px;display:flex}.footer-brand{font-weight:600;text-decoration:none}.site-footer nav{font-size:var(--type-small);flex-direction:column;display:flex}.site-footer>.small{flex-basis:100%}.breadcrumbs{color:var(--muted);font-size:var(--type-small);flex-wrap:wrap;gap:8px 18px;padding-block:28px;display:flex}.breadcrumbs>*+:before{content:"/";color:var(--muted);margin-right:18px}.index-page{padding-bottom:70px}.index-page h1{margin-top:18px;font-size:40px}.index-lead{max-width:660px;margin-block:24px 46px}.article-page{max-width:980px}.article-heading{padding-block:24px}.article-heading h1{margin-block:20px;font-size:40px;line-height:1.6}.title-phrase{display:inline-block}.article-description{margin-bottom:20px}.article-summary{background:var(--surface);margin-block:20px 32px;padding:24px 28px}.article-summary p+p{margin-top:8px}.toc{margin-bottom:54px}.toc ol{margin:12px 0;padding-left:1.5em}.toc a{padding-block:5px;display:inline-block}.prose{max-width:780px;margin-inline:auto}.prose h2{margin-top:52px;margin-bottom:20px;font-size:26px}.prose h3{margin-top:28px;margin-bottom:14px}.prose p{margin-block:18px}.prose ul,.prose ol{padding-left:1.5em}.prose li{margin-block:8px}.prose a{text-decoration-color:#7c897f}.table-scroll{margin-block:24px;overflow-x:auto}.table-scroll table{border-collapse:collapse;text-align:left;width:100%;min-width:620px;font-size:var(--type-small)}.table-scroll th{background:var(--surface)}.table-scroll th,.table-scroll td{border-block:1px solid var(--line);vertical-align:top;padding:14px 16px}.article-policy{border-top:1px solid var(--line);max-width:780px;margin:38px auto;padding-top:22px}.related{margin-block:64px}.related h2{margin-block:14px 24px}.related .article-list{column-gap:40px}.legal-page{max-width:980px;padding-bottom:80px}.legal-page h1{margin-block:26px 40px;font-size:40px}@media (max-width:760px){:root{--type-h1:1.875rem;--type-h2:1.625rem}.wrap{padding-inline:24px}.header-inner{flex-wrap:wrap;gap:6px 12px;padding-block:12px}.brand{min-height:44px}.brand-service{margin-left:0;padding-left:10px}.site-header nav{flex-wrap:wrap;justify-content:space-between;gap:12px 24px;width:100%}.hero{padding-top:40px;padding-bottom:24px}.hero h1{letter-spacing:-.055em;margin-top:22px;font-size:28px;line-height:1.6}.hero-lead{margin-top:20px}.desktop-break{display:none}.button{gap:18px;padding-inline:20px}.hero-index{grid-template-columns:1fr;gap:10px;margin-top:36px}.hero-index p{flex-direction:row;align-items:baseline;gap:16px}.hero-index span{min-width:90px}.section{padding-block:48px}.section-heading{margin-bottom:28px}.question-row{grid-template-columns:1fr;gap:10px;padding-block:24px}.article-list{grid-template-columns:1fr}.article-link{padding-block:24px 30px}.process{grid-template-columns:1fr;gap:0}.process-list li{gap:20px}.scope-note{padding-block:12px 48px}.contact{padding-block:48px}.contact-grid{grid-template-columns:1fr;gap:34px}.site-footer{gap:24px;padding-block:32px}.breadcrumbs{gap:6px 12px}.breadcrumbs>*+:before{margin-right:12px}.index-page h1,.legal-page h1{font-size:30px}.article-heading h1{font-size:28px}.article-heading{padding-top:8px}.article-summary{padding:20px}.toc{margin-bottom:36px}.prose h2{margin-top:40px;font-size:24px}.related{margin-block:46px}}@media (prefers-reduced-motion:reduce){html{scroll-behavior:auto}}
