:root{
  --ink:#132438;--muted:#5d6b78;--paper:#fbfcfa;--card:#ffffff;
  --teal:#176b68;--teal2:#0f514f;--gold:#c89836;--line:#dfe7e5;
  --soft:#eff7f5;--warn:#fff8e8;--radius:18px;--shadow:0 14px 40px rgba(19,36,56,.08)
}
*{box-sizing:border-box}html{scroll-behavior:smooth}
body{margin:0;font-family:Inter,ui-sans-serif,system-ui,-apple-system,BlinkMacSystemFont,"Segoe UI",sans-serif;color:var(--ink);background:var(--paper);line-height:1.7}
a{color:var(--teal2);text-decoration-thickness:1px;text-underline-offset:3px}
img{max-width:100%}.wrap{width:min(1120px,92vw);margin:auto}
.topnote{background:var(--ink);color:white;font-size:.9rem;padding:.55rem 0}.topnote a{color:#fff}
header{background:rgba(251,252,250,.96);border-bottom:1px solid var(--line);position:sticky;top:0;z-index:10;backdrop-filter:blur(10px)}
.nav{display:flex;align-items:center;justify-content:space-between;gap:20px;padding:16px 0}.brand{display:flex;align-items:center;gap:11px;font-weight:800;text-decoration:none;color:var(--ink);letter-spacing:-.02em}.brand-mark{width:38px;height:38px;border-radius:12px;background:linear-gradient(135deg,var(--teal),var(--gold));display:grid;place-items:center;color:#fff;font-weight:900}.menu{display:flex;gap:20px;flex-wrap:wrap;font-size:.95rem}.menu a{text-decoration:none;color:var(--ink);font-weight:600}
.hero{padding:76px 0 54px;background:radial-gradient(circle at 88% 10%,#e1f1ee 0,transparent 34%),radial-gradient(circle at 8% 80%,#fff1cf 0,transparent 24%)}
.eyebrow{color:var(--teal);font-size:.82rem;font-weight:800;text-transform:uppercase;letter-spacing:.12em}
h1,h2,h3{line-height:1.15;letter-spacing:-.035em}h1{font-size:clamp(2.35rem,6vw,4.7rem);max-width:880px;margin:.25em 0}.article h1{font-size:clamp(2.2rem,5vw,4rem)}
h2{font-size:clamp(1.6rem,3.2vw,2.5rem);margin-top:2.1em}h3{font-size:1.25rem;margin-top:1.6em}
.lead{font-size:1.19rem;max-width:760px;color:#3d4b57}
.grid{display:grid;grid-template-columns:repeat(3,1fr);gap:22px}.grid2{display:grid;grid-template-columns:repeat(2,1fr);gap:22px}
.card{background:var(--card);border:1px solid var(--line);border-radius:var(--radius);padding:25px;box-shadow:var(--shadow)}
.card h3{margin-top:0}.pill{display:inline-flex;padding:.3rem .65rem;border-radius:999px;background:var(--soft);font-size:.78rem;font-weight:800;color:var(--teal2)}
.btn{display:inline-block;background:var(--teal);color:white!important;text-decoration:none;padding:.9rem 1.18rem;border-radius:12px;font-weight:800;border:2px solid var(--teal)}
.btn:hover{background:var(--teal2)}.btn.alt{background:transparent;color:var(--teal2)!important}
.actions{display:flex;gap:12px;flex-wrap:wrap;margin:24px 0}
main{min-height:65vh}.section{padding:56px 0}.article{padding:52px 0}.article .content{max-width:790px}
.breadcrumbs{font-size:.86rem;color:var(--muted);margin-bottom:18px}.breadcrumbs a{color:var(--muted)}
.notice{background:var(--warn);border:1px solid #eddca9;border-left:5px solid var(--gold);border-radius:14px;padding:17px 19px;margin:24px 0}
.evidence{background:var(--soft);border:1px solid #cfe3df;border-radius:14px;padding:18px 20px;margin:24px 0}
.moneybox{background:var(--ink);color:white;border-radius:18px;padding:25px;margin:30px 0}.moneybox h2,.moneybox h3{margin-top:0;color:white}.moneybox a:not(.btn){color:#d8f4ef}
.toc{border:1px solid var(--line);background:#fff;border-radius:14px;padding:18px 21px;margin:25px 0}.toc strong{display:block;margin-bottom:8px}.toc ul{margin:0;padding-left:20px}
.meta{display:flex;gap:12px;flex-wrap:wrap;color:var(--muted);font-size:.9rem}
.source-list{font-size:.94rem}.source-list li{margin:.5rem 0}
footer{background:#0e1d2d;color:#cfd7df;margin-top:70px;padding:48px 0 25px}footer a{color:#e8f2ef}.footgrid{display:grid;grid-template-columns:2fr 1fr 1fr;gap:30px}.small{font-size:.86rem;color:var(--muted)}footer .small{color:#aeb8c2}
ul.check{list-style:none;padding:0}.check li{padding:.35rem 0 .35rem 1.7rem;position:relative}.check li:before{content:"✓";position:absolute;left:0;color:var(--teal);font-weight:900}
table{border-collapse:collapse;width:100%;background:#fff;border:1px solid var(--line);border-radius:12px;overflow:hidden}th,td{text-align:left;padding:13px 14px;border-bottom:1px solid var(--line);vertical-align:top}th{background:var(--soft)}
@media(max-width:850px){.grid,.grid2,.footgrid{grid-template-columns:1fr}.nav{flex-wrap:wrap}.menu{display:flex;width:100%;overflow-x:auto;flex-wrap:nowrap;padding:2px 0 8px;gap:16px}.menu a{white-space:nowrap}.hero{padding-top:48px}.topnote{font-size:.78rem}.article{padding-top:34px}}