:root{color-scheme:light;--text:#263731;--muted:#465650;--green:#24513f;--line:#d7ddda;--control:#52665d;--county:#657c84;--national:#465650;--local:#a9b7b0;--unknown:#d7ddda}*{box-sizing:border-box}body{margin:0;background:#fff;color:var(--text);font:16px/1.75 "Noto Sans JP","Yu Gothic",Meiryo,sans-serif;letter-spacing:.02em}a{color:var(--green);text-decoration:underline;text-underline-offset:.23em}button,input,select,summary{font:inherit}button,input,select{min-height:48px;border:1px solid var(--control);border-radius:6px;background:#fff;color:var(--text)}button{padding:10px 16px;cursor:pointer;border-width:2px;font-weight:700;line-height:1.5}button:hover:not(:disabled){background:#edf3ef}button:disabled{cursor:default;opacity:.55}button.primary{color:#fff;background:var(--green);border-color:var(--green)}button.primary:hover{background:#183b2c}input,select{width:100%;padding:9px 10px;min-width:0}input[aria-invalid=true]{border:2px solid #8a4533}input[type=checkbox]{width:22px;height:22px;min-height:22px;accent-color:var(--green);flex-shrink:0}button:focus-visible,input:focus-visible,select:focus-visible,summary:focus-visible,a:focus-visible{outline:3px solid #ffe500;outline-offset:2px;box-shadow:0 0 0 5px #000}header,main,footer{width:min(1160px,calc(100% - 48px));margin-inline:auto}header{display:flex;justify-content:space-between;align-items:center;gap:16px;border-bottom:1px solid var(--line);padding:24px 0}header span{font-size:14px;color:var(--muted)}.brand{font-size:20px;font-weight:700}.intro{padding:64px 0 48px;max-width:760px}.eyebrow,.section-number{font-size:14px;font-weight:700;color:var(--muted)}h1{font-size:clamp(36px,5vw,56px);line-height:1.4;margin:12px 0 20px;letter-spacing:.01em}h2{font-size:28px;line-height:1.5;margin:8px 0 20px}h3{font-size:20px;line-height:1.5}p{margin:12px 0}.lead{font-size:20px;line-height:1.8}.small{font-size:14px;line-height:1.65;color:var(--muted)}.workspace{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,1.1fr);border-top:2px solid var(--green)}.input-panel{padding:36px 40px 36px 0}.result-panel{padding:36px 0 36px 40px;border-left:1px solid var(--line)}fieldset{border:0;border-top:1px solid var(--line);padding:24px 0 0;margin:28px 0 20px;min-width:0}legend{padding:0 8px 0 0;font-weight:700;font-size:17px}label{display:block;font-weight:700;font-size:16px;margin:16px 0 0}label input,label select{display:block;margin-top:8px;font-weight:400}.pair{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,1fr);gap:16px}.pair>*{min-width:0}.money-input{display:flex;align-items:center;gap:12px;margin-top:8px}.money-input input{margin:0;text-align:right;font-variant-numeric:tabular-nums}.money-input>span{font-weight:400;white-space:nowrap;flex-shrink:0}.check{display:flex;align-items:center;gap:12px;margin:20px 0;font-size:14px;font-weight:400}.check input{margin:0}details{margin:20px 0}summary{border:1px solid var(--control);border-radius:6px;padding:12px 14px;min-height:48px;cursor:pointer;font-weight:700}.details-body{padding:8px 4px 8px}.details-body button{margin:12px 8px 0 0}.actions{display:flex;flex-wrap:wrap;gap:12px;margin-top:24px}.notice{border-left:3px solid #8a4533;padding:10px 14px;font-size:14px;color:var(--text);margin:20px 0}.empty{text-align:center;padding:42px 8px;border-top:1px solid var(--line);border-bottom:1px solid var(--line)}.empty-value{font-size:48px;margin:0}.total{font-size:clamp(34px,4vw,48px);line-height:1.25;font-weight:700;letter-spacing:0;font-variant-numeric:tabular-nums;overflow-wrap:anywhere;margin:4px 0 16px}.allocation-bar{height:24px;display:flex;overflow:hidden;margin:28px 0 18px;border:1px solid var(--control);border-radius:3px}.allocation-bar>span{height:100%;min-width:0}.allocations{margin:0}.allocation-row{display:grid;grid-template-columns:minmax(0,1fr) auto;gap:14px;padding:14px 0;border-bottom:1px solid var(--line)}.allocation-row dt{display:flex;gap:10px;align-items:center}.allocation-row dd{margin:0;text-align:right;font-variant-numeric:tabular-nums}.allocation-row strong{display:block;font-size:20px}.allocation-row small{font-size:14px;color:var(--muted)}.swatch{width:12px;height:12px;flex-shrink:0;border:1px solid var(--control)}.national{background:var(--national)}.prefecture{background:var(--county)}.city{background:var(--green)}.localConsumption{background:var(--local)}.unknown{background:var(--unknown)}.coverage{padding:10px 0}.coverage>p:first-child{font-weight:700}.reading-note{border-top:2px solid var(--green);padding:10px 0 24px;margin-top:24px}.records-section{border-top:1px solid var(--line);padding-top:12px}.records-section h3 span{font-size:14px;font-weight:400}.record{border-bottom:1px solid var(--line);padding:16px 0}.record p{margin:4px 0}.record-actions{display:flex;gap:10px;margin-top:10px}.record-actions button{font-size:14px}.explainer{max-width:760px;border-top:1px solid var(--line);padding:44px 0 20px;margin-top:24px}.sources{max-width:760px}ul{padding-left:24px}li{margin:14px 0;overflow-wrap:anywhere}footer{border-top:1px solid var(--line);padding:24px 0;margin-top:48px;color:var(--muted);font-size:14px}.file-label{font-size:14px;font-weight:400}.file-label input{font-size:14px}input[type=file]::file-selector-button{min-height:36px;max-width:100%}.skip{position:absolute;top:-100px;left:12px;background:white;z-index:2}.skip:focus{top:8px}.sr-only{position:absolute;width:1px;height:1px;padding:0;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap}[hidden]{display:none!important}@media(max-width:850px){.workspace{grid-template-columns:1fr}.input-panel,.result-panel{padding:28px 0;border-left:0}.result-panel{border-top:2px solid var(--green)}.intro{padding-top:36px}}@media(max-width:520px){header,main,footer{width:calc(100% - 32px)}header{align-items:start;flex-direction:column;gap:4px}.pair{grid-template-columns:1fr;gap:0}.intro{padding-bottom:28px}h2{font-size:24px}.lead{font-size:18px}.allocation-row{grid-template-columns:minmax(0,1fr) auto;gap:8px}.allocation-row dt{font-size:14px}.allocation-row strong{font-size:18px}.actions>button{width:100%}}@media(forced-colors:active){button.primary{border:2px solid ButtonText}.allocation-bar>span{border:1px solid CanvasText}.swatch{border:2px solid CanvasText}}@media(prefers-reduced-motion:reduce){*{scroll-behavior:auto!important;transition:none!important}}
#calculation .calculation-list dt{display:block}#calculation .calculation-list dt>span{font-weight:700}#calculation .calculation-list dt p{margin:6px 0 0}#calculation .calculation-list dd{font-weight:700;white-space:nowrap}#calculation .calculation-list .allocation-row{align-items:start}.word-list dt{font-weight:700;margin-top:16px}.word-list dd{margin:4px 0 16px;font-size:14px;color:var(--muted)}@media(max-width:520px){#calculation .calculation-list .allocation-row{grid-template-columns:1fr;gap:8px}#calculation .calculation-list dd{text-align:left;font-size:18px}}
.privacy-note{margin-top:8px}.form-divider{border-top:1px solid var(--line);padding-top:24px;margin-top:28px;font-size:17px}.situation-list{padding-left:22px}.situation-list li{font-size:15px;margin:8px 0}.help-detail{margin:12px 0}.help-detail>summary{border:0;border-top:1px solid var(--line);border-bottom:1px solid var(--line);border-radius:0;font-size:14px;font-weight:500;padding:12px 4px}.help-detail[open]>.details-body{padding:8px 12px;border-left:2px solid var(--line)}.help-detail h4{font-size:15px;line-height:1.7;margin:20px 0 6px}.help-detail h4+p{margin-top:0}.detail-heading{font-size:16px;margin:24px 0 12px}.result-caveat{font-size:14px;color:var(--muted);margin:20px 0}.reference-heading{font-size:18px;margin:36px 0 16px}.result-panel>.records-section{margin-top:28px}
.summary-hint{display:block;font-size:14px;font-weight:400;color:var(--muted);margin-top:4px}.field-error{color:#8a4533;border-left:3px solid #8a4533;padding:6px 10px;margin:8px 0}label,#result-title,#partial-note{scroll-margin-top:20px}.result-edit{margin:0 0 12px}.result-edit a{display:inline-flex;align-items:center;min-height:48px}#show-all-records{margin:0 0 20px}

.site-header nav{display:flex;flex-wrap:wrap;align-items:center;gap:8px 20px}.site-header a,footer>a{display:inline-flex;align-items:center;min-height:48px}.city-finance-link{border-top:1px solid var(--line);margin-top:28px;padding-top:12px}.city-finance-link>a{display:inline-flex;align-items:center;min-height:48px}@media(max-width:520px){.site-header nav{gap:4px 16px}}