:root{color-scheme:light;--ink:#173c37;--muted:#61716a;--paper:#f5f3ec;--card:#fffefa;--line:#dce0d6;--gold:#c69a53;--danger:#a3352c;font-family:-apple-system,BlinkMacSystemFont,"Hiragino Kaku Gothic ProN","Yu Gothic",Meiryo,sans-serif;color:var(--ink);background:var(--paper);font-size:15px}*{box-sizing:border-box}body{margin:0}button,input,select,textarea{font:inherit}button{cursor:pointer;border:0;border-radius:12px;padding:13px 18px;min-height:46px;background:var(--ink);color:white;font-weight:650}button:hover{filter:brightness(1.12)}button:disabled{opacity:.5;cursor:wait}button:focus-visible,a:focus-visible{outline:3px solid var(--gold);outline-offset:3px}input,select,textarea{width:100%;border:1px solid #b7c4ba;background:white;color:var(--ink);border-radius:10px;padding:12px;min-height:46px;font-size:16px}input:focus,select:focus,textarea:focus{outline:2px solid #719b8f;outline-offset:1px}textarea{resize:vertical;min-height:95px}input[type=checkbox]{width:20px;min-height:20px}label{display:grid;gap:7px;font-size:13px;font-weight:600}.secondary{background:#e8ede5;color:var(--ink)}.quiet{background:transparent;color:var(--ink);border:1px solid var(--line)}.danger{background:#fae9e5;color:var(--danger)}.full{width:100%}.shell{max-width:1120px;margin:auto;padding:0 24px 120px}.top{display:flex;align-items:center;justify-content:space-between;padding:23px 0;border-bottom:1px solid var(--line);gap:12px}.brand{display:flex;align-items:center;gap:12px}.brand img{width:38px;height:38px;border-radius:10px}.brand strong{font-size:21px;letter-spacing:.07em}.brand small{display:block;color:var(--muted);font-size:11px;margin-top:3px}.top button{font-size:12px;padding:9px 13px;min-height:40px}.hero{padding:30px 0 21px;display:flex;justify-content:space-between;align-items:flex-end;gap:16px}.eyebrow{font-size:12px;color:var(--muted);letter-spacing:.1em}h1{font-size:30px;line-height:1.4;margin:8px 0 0;font-weight:650;letter-spacing:.04em}h2{font-size:17px;margin:0 0 19px;letter-spacing:.03em}h3{font-size:15px;margin:0}p{line-height:1.8}.hint{color:var(--muted);font-size:12px;line-height:1.8}.layout{display:grid;grid-template-columns:minmax(0,1fr) 310px;gap:20px;align-items:start}.card{background:var(--card);border:1px solid var(--line);border-radius:18px;padding:24px;margin-bottom:18px}.grid{display:grid;grid-template-columns:1fr 1fr;gap:16px}.span{grid-column:1/-1}.row{display:flex;align-items:center;gap:10px;flex-wrap:wrap}.spread{justify-content:space-between}.stack{display:grid;gap:12px}.form-section{margin-top:22px}.line-card{border:1px solid var(--line);border-radius:13px;padding:16px;margin:14px 0}.line-card h3{font-size:12px;color:var(--muted)}.line-card .grid{gap:12px}.line-card button{min-height:35px;padding:6px 12px;font-size:12px}.line-card .row{margin-bottom:13px}.line-card .amount{font-variant-numeric:tabular-nums;font-size:18px;font-weight:650}.summary{position:sticky;top:18px;background:var(--ink);color:#fffdf5;border:0}.summary h2{font-size:14px;color:#d5e3d9}.summary .grand{font-size:34px;letter-spacing:-.04em;margin:14px 0 20px;word-break:break-all}.summary dl{margin:0}.summary dl>div{display:flex;justify-content:space-between;border-top:1px solid #ffffff25;padding:12px 0;gap:10px}.summary dt{font-size:12px;color:#d5e3d9}.summary dd{margin:0;font-variant-numeric:tabular-nums}.summary button{background:#fffdf5;color:var(--ink);margin-top:10px}.summary .secondary{background:#315950;color:white}.summary .hint{color:#d4e1d8}.questions{background:#fcf4e5;border:1px solid #e4d3aa;border-radius:12px;padding:14px;color:#725526;font-size:12px;line-height:1.8;margin-top:18px}.questions ul{padding-left:18px;margin:6px 0}.questions.good{background:#eaf1e5;color:#315842;border-color:#c2d5bd}.bottom-nav{position:fixed;bottom:0;left:0;right:0;z-index:10;background:#fffefaf2;border-top:1px solid var(--line);padding:8px 16px calc(8px + env(safe-area-inset-bottom));display:flex;justify-content:center;gap:12px;backdrop-filter:blur(12px)}.bottom-nav button{background:transparent;color:var(--muted);border-radius:12px;min-width:100px;padding:12px 15px;font-size:13px}.bottom-nav button.active{background:var(--ink);color:white}.list{display:grid;gap:12px;margin-top:18px}.record{background:var(--card);border:1px solid var(--line);border-radius:14px;padding:18px;text-align:left;color:var(--ink);width:100%}.record strong{display:block;font-size:16px;line-height:1.5}.record small{display:block;color:var(--muted);font-weight:400;margin-top:7px;line-height:1.7}.empty{text-align:center;padding:45px 20px;color:var(--muted)}.unlock{max-width:470px;margin:8vh auto;padding:25px}.unlock .brand{margin-bottom:36px}.unlock h1{font-size:28px}.unlock .card{margin-top:25px}.error{color:var(--danger);white-space:pre-line;font-size:13px;line-height:1.8}.badge{display:inline-block;background:#edf1e9;color:#4a6458;font-size:11px;border-radius:6px;padding:4px 7px}.warning-badge{background:#fff1d8;color:#805c20}.split-title{display:flex;align-items:center;justify-content:space-between;gap:12px;margin-bottom:15px}.split-title h2{margin:0}dialog{border:0;border-radius:18px;max-width:720px;width:calc(100% - 24px);max-height:90dvh;padding:24px;color:var(--ink);background:var(--card);box-shadow:0 30px 120px #0004}dialog::backdrop{background:#102b26a0}dialog textarea{min-height:220px}dialog img{width:100%;height:auto;border:1px solid var(--line);margin-bottom:18px}dialog .secondary{margin-top:18px}.settings{max-width:760px}.check{display:flex;align-items:center;gap:10px}.toolbar{display:flex;gap:10px;flex-wrap:wrap}.toolbar button{font-size:12px}#toast{position:fixed;top:16px;left:50%;transform:translateX(-50%);z-index:40;background:#173c37;color:white;border-radius:12px;padding:13px 20px;max-width:90%;box-shadow:0 5px 30px #0003;display:none;font-size:13px;white-space:pre-line}.loading{padding:50px;text-align:center}.saved-status{font-size:11px;color:var(--muted);min-height:20px}.section-note{border-left:3px solid var(--gold);padding:0 0 0 14px;color:var(--muted);font-size:13px}.muted{color:var(--muted)}.file-label{display:block;border:1px dashed #9cae9e;border-radius:12px;padding:18px;background:#f2f5ec}.file-label input{border:0;background:none;padding:12px 0 0;font-size:13px}.stamp-preview{max-width:250px;background:white;border:1px solid var(--line);margin:12px 0}.visually-hidden{position:absolute;width:1px;height:1px;overflow:hidden;clip-path:inset(50%)}
@media(max-width:800px){.shell{padding:0 16px 110px}.layout{grid-template-columns:1fr}.summary{position:static}.hero{padding-top:24px}h1{font-size:25px}.card{padding:19px;border-radius:15px}.grid{gap:13px}.bottom-nav{gap:4px;padding-left:8px;padding-right:8px}.bottom-nav button{min-width:0;flex:1;max-width:110px;font-size:12px;padding:11px 8px}.line-card{padding:13px}.line-card .grid{grid-template-columns:1fr 1fr}.unlock{margin:3vh auto;padding:18px}.hero>.toolbar{justify-content:flex-end}.top{padding:17px 0}.brand strong{font-size:19px}.summary .grand{font-size:32px}}
@media(prefers-reduced-motion:no-preference){button{transition:filter .15s,background .15s}}@media print{body>*{display:none!important}}