*{box-sizing:border-box}html{scroll-behavior:smooth}body{margin:0;background:var(--canvas);color:var(--ink);font-family:Arial,"Malgun Gothic",sans-serif;line-height:1.65;word-break:keep-all;overflow-wrap:anywhere}button,input,select,textarea{font:inherit}button,a,input,select,textarea{-webkit-tap-highlight-color:transparent}a{color:var(--accent);text-underline-offset:4px}button,a{touch-action:manipulation}button{cursor:pointer}button:disabled{cursor:default;opacity:.48}button:focus-visible,a:focus-visible,input:focus-visible,select:focus-visible,textarea:focus-visible{outline:3px solid var(--focus);outline-offset:3px}input,select,textarea{width:100%;min-width:0;max-width:100%;border:1px solid var(--line);border-radius:9px;padding:11px 12px;background:#fff;color:var(--ink)}input[aria-invalid=true]{border:2px solid #af253c;background:#fff4f6}input:disabled{background:var(--soft);color:var(--muted)}textarea{resize:vertical;min-height:96px}label{display:block;font-size:.87rem;font-weight:700}label input,label select,label textarea{display:block;margin-top:6px;font-weight:400}fieldset{min-width:0;border:0;padding:0;margin:0}legend{font-weight:800;padding:0;margin-bottom:12px}button{border:1px solid var(--line);border-radius:9px;background:#fff;color:var(--ink);padding:11px 15px;font-weight:700}.primary{background:var(--accent);color:#fff;border-color:var(--accent)}.soft-button{background:var(--soft);border-color:transparent}.shell{width:min(1200px,calc(100% - 48px));margin-inline:auto}.site-header{border-bottom:1px solid var(--line);background:#fff}.nav{display:flex;align-items:center;justify-content:space-between;gap:20px;min-height:80px}.brand{display:inline-flex;align-items:center;gap:12px;text-decoration:none;color:var(--ink);font-weight:900;font-size:1.14rem}.brand img{flex:none}.nav-links{display:flex;gap:22px;font-size:.88rem}.nav-links a{text-decoration:none;color:var(--muted)}.eyebrow{font-size:.77rem;font-weight:800;letter-spacing:.12em;text-transform:uppercase;color:var(--accent)}h1,h2,h3,p{margin-top:0}h1{font-size:clamp(2rem,4.3vw,3.9rem);line-height:1.17;letter-spacing:-.065em;margin-bottom:22px}h2{font-size:1.48rem;letter-spacing:-.04em;line-height:1.4}h3{font-size:1.05rem}.lead{font-size:1.03rem;color:var(--muted);max-width:680px}.muted,.help{color:var(--muted)}.help{font-size:.79rem;margin:8px 0 0}.pill{display:inline-block;border:1px solid var(--line);border-radius:30px;padding:5px 11px;font-size:.75rem;font-weight:700;background:#fff}.tool-actions{display:flex;gap:8px;flex-wrap:wrap}.section-label{font-size:.78rem;color:var(--accent);font-weight:900;margin:0 0 9px}.panel{background:#fff;border:1px solid var(--line);border-radius:18px;padding:26px;min-width:0}.panel+.panel{margin-top:18px}.panel-title{display:flex;align-items:start;justify-content:space-between;gap:15px}.fields-two{display:grid;grid-template-columns:1fr 1fr;gap:18px}.field-stack>*+*{margin-top:18px}.notice{padding:16px 18px;border-radius:12px;background:var(--soft);font-size:.85rem;color:var(--muted)}table{width:100%;border-collapse:collapse;table-layout:fixed;font-variant-numeric:tabular-nums}th,td{text-align:left;border-bottom:1px solid var(--line);padding:13px 10px;font-size:.85rem;vertical-align:top;overflow-wrap:anywhere}thead th{font-size:.73rem;letter-spacing:.03em;color:var(--muted);font-weight:700}tbody th{font-weight:700}td small{display:block;font-size:.68rem;color:var(--muted);margin-top:3px}.result-actions{display:flex;gap:9px;flex-wrap:wrap;margin-top:20px}.status{min-height:1.6em;font-size:.82rem;color:var(--accent);margin:10px 0 0}.articles{padding:60px 0}.article-links{display:grid;grid-template-columns:1fr 1fr;gap:18px}.article-link{padding:24px;border:1px solid var(--line);border-radius:15px;background:#fff;text-decoration:none;display:block}.article-link p{font-size:.88rem;color:var(--muted);margin-bottom:0}.article-link h3{color:var(--ink);margin-bottom:10px}.site-footer{border-top:1px solid var(--line);padding:30px 0 100px;background:#fff;font-size:.8rem;color:var(--muted)}.footer-inner{display:flex;justify-content:space-between;gap:25px}.footer-inner p{margin:0}.mobile-contact{display:none}.skip{position:fixed;left:12px;top:-80px;z-index:100;background:var(--ink);color:#fff;padding:12px}.skip:focus{top:10px}.example-badge{background:#fff2ca;color:#695007;border-radius:8px;padding:9px 12px;font-size:.8rem;margin-top:14px}dialog{width:min(440px,calc(100% - 30px));border:1px solid var(--line);border-radius:18px;padding:25px;color:var(--ink);box-shadow:0 18px 70px #0003}dialog::backdrop{background:#10192b80}dialog p{font-size:.95rem}.dialog-actions{display:flex;justify-content:flex-end;gap:10px}.article-main{width:min(800px,calc(100% - 48px));margin:45px auto 80px}.breadcrumbs{display:flex;flex-wrap:wrap;gap:8px;font-size:.8rem;color:var(--muted);margin-bottom:30px}.article-main h1{font-size:clamp(2rem,4vw,3.1rem);margin-top:20px}.article-main h2{margin-top:42px}.article-main p,.article-main li{color:var(--muted);font-size:1rem}.article-main ul,.article-main ol{padding-left:24px}.article-main li{margin-bottom:9px}.article-main .article-date{font-size:.8rem}.article-box{padding:24px;background:#fff;border:1px solid var(--line);border-radius:14px;margin:24px 0}.article-box p:last-child{margin-bottom:0}.article-cta{display:flex;gap:12px;align-items:center;flex-wrap:wrap;margin-top:32px}.button-link{display:inline-block;padding:11px 16px;border-radius:9px;text-decoration:none;font-size:.9rem;font-weight:700}.privacy-note{font-size:.78rem;color:var(--muted);margin:16px 0 0}[hidden]{display:none!important}
@media(max-width:780px){.shell{width:calc(100% - 32px)}.nav{min-height:70px;gap:12px}.nav-links{gap:12px;font-size:.76rem}.nav-links a:last-child{display:none}.brand{font-size:1rem;gap:8px}.brand img{width:30px;height:30px}.panel{padding:20px}.fields-two{gap:12px}.article-links{grid-template-columns:1fr}.footer-inner{display:block}.footer-inner p+p{margin-top:15px}.mobile-contact{display:flex;position:fixed;bottom:0;left:0;right:0;z-index:10;justify-content:space-between;align-items:center;gap:14px;background:#fff;border-top:1px solid var(--line);padding:10px 16px max(10px,env(safe-area-inset-bottom))}.mobile-contact span{font-size:.74rem;font-weight:700}.mobile-contact a{background:#fae100;color:#251f00;font-weight:800;text-decoration:none;border-radius:9px;padding:10px 16px;font-size:.85rem}.article-main{width:calc(100% - 36px);margin-top:28px}.article-main h1{letter-spacing:-.055em}.articles{padding:40px 0}.article-link{padding:20px}}
@media(max-width:440px){.shell{width:calc(100% - 24px)}.panel{padding:16px;border-radius:13px}.nav-links{gap:9px}.nav-links a:first-child{display:none}.fields-two{grid-template-columns:1fr}.tool-actions button{font-size:.8rem;padding:9px 11px}.lead{font-size:.94rem}.panel-title{display:block}.panel-title .pill{margin-bottom:12px}th,td{padding:10px 5px;font-size:.76rem}.result-actions button{font-size:.8rem}.article-main p,.article-main li{font-size:.94rem}.article-box{padding:18px}.mobile-contact{gap:8px}.mobile-contact a{padding:10px 11px}}

:root{--canvas:#fbf6ef;--ink:#39271d;--muted:#806955;--accent:#ad4d12;--line:#e6d6c4;--soft:#fff0dc;--focus:#e98539}.bundle-hero{padding:48px 0 32px;display:flex;justify-content:space-between;align-items:end;gap:35px}.bundle-hero h1{font-size:clamp(2.1rem,4.3vw,3.65rem)}.bundle-hero .lead{max-width:620px;margin-bottom:0}.hero-stamp{border:2px solid var(--line);border-radius:50%;width:150px;height:150px;flex:none;display:flex;align-items:center;justify-content:center;flex-direction:column;transform:rotate(-8deg);color:var(--accent)}.hero-stamp strong{font-size:2.4rem;line-height:1.2}.hero-stamp span{font-size:.77rem;font-weight:800}.bundle-workspace{display:grid;grid-template-columns:minmax(0,1.12fr) minmax(0,.88fr);gap:24px;align-items:start}.bundle-controls{display:grid;grid-template-columns:1fr 1fr;gap:16px}.money-fields{margin-top:22px;padding-top:22px;border-top:1px solid var(--line)}.total-input{font-size:1.35rem;font-weight:800;letter-spacing:-.04em}.step{display:inline-grid;place-items:center;border-radius:50%;background:var(--soft);color:var(--accent);width:30px;height:30px;margin-right:8px;font-size:.8rem;vertical-align:middle}.split-row{display:grid;grid-template-columns:minmax(0,1.1fr) minmax(0,1fr) auto;gap:10px;align-items:end;padding:15px 0;border-bottom:1px solid var(--line)}.split-row label{font-size:.76rem}.split-row input{padding:10px 9px;font-size:.86rem}.split-row .remove{font-size:.74rem;padding:11px 9px;margin-bottom:1px}.rows-bar{display:flex;justify-content:space-between;align-items:center;margin-top:18px;gap:12px}.rows-bar span{font-size:.79rem;color:var(--muted)}.receipt{background:#fffdfa;position:sticky;top:20px;border-top:5px solid var(--accent)}.receipt-top{border-bottom:1px dashed var(--line);padding-bottom:24px;margin-bottom:15px}.receipt-total{font-size:clamp(1.8rem,3vw,2.6rem);font-weight:900;letter-spacing:-.055em;line-height:1.3;margin:14px 0 8px}.receipt .deduction{font-size:.78rem;color:var(--muted);margin:0}.receipt table th:first-child{width:38%}.receipt table td:nth-child(2){width:23%;text-align:right}.receipt table td:last-child{width:39%;text-align:right;font-weight:800}.receipt table thead th:not(:first-child){text-align:right}.sum-check{padding:13px;background:var(--soft);font-size:.82rem;font-weight:800;border-radius:9px;margin-top:20px}.pending{padding:22px;background:var(--soft);border-radius:12px;font-size:.91rem;min-height:120px;display:flex;align-items:center}.bundle-explain{display:grid;grid-template-columns:repeat(3,1fr);gap:16px;margin:25px 0 0}.bundle-explain div{padding:19px 20px;background:#f3e8da;border-radius:12px}.bundle-explain b{font-size:.81rem;display:block;margin-bottom:5px}.bundle-explain p{font-size:.77rem;color:var(--muted);margin:0}.bundle-workspace .tool-actions{margin-top:22px}@media(max-width:900px){.bundle-workspace{grid-template-columns:1fr 1fr;gap:16px}.bundle-controls{gap:12px}.bundle-workspace .panel{padding:20px}.split-row{grid-template-columns:minmax(0,1fr) minmax(0,1fr) auto;gap:7px}.receipt table th,.receipt table td{padding-inline:5px}}@media(max-width:780px){.bundle-workspace{grid-template-columns:1fr}.receipt{position:static}.bundle-hero{padding:34px 0 26px;align-items:start}.hero-stamp{width:100px;height:100px}.hero-stamp strong{font-size:1.8rem}.hero-stamp span{font-size:.66rem}.bundle-explain{gap:10px}.bundle-explain div{padding:15px}}@media(max-width:440px){.bundle-hero{display:block}.hero-stamp{display:none}.bundle-controls{grid-template-columns:1fr}.bundle-workspace .panel{padding:16px}.split-row{grid-template-columns:minmax(0,1fr) minmax(0,1fr) auto;gap:6px}.split-row label{font-size:.7rem}.split-row input{padding:10px 6px;font-size:.78rem}.split-row .remove{padding:11px 6px;font-size:.7rem}.bundle-explain{grid-template-columns:1fr}.bundle-explain div{padding:16px}.bundle-explain b{font-size:.85rem}.receipt-total{font-size:1.9rem}}