:root{--ink:#19352e;--muted:#53665f;--paper:#f8f7f2;--line:#c9d3ca;--accent:#38644f;--soft:#e9eee5;--white:#fffefa}
*{box-sizing:border-box}html{scroll-behavior:smooth}body{margin:0;background:var(--paper);color:var(--ink);font-family:"Yu Gothic","Meiryo",sans-serif;font-size:16px;line-height:1.9}a{color:var(--accent);text-underline-offset:.24em;overflow-wrap:anywhere}a:hover{color:#183d2b}a:focus-visible,[tabindex]:focus-visible{outline:3px solid #926932;outline-offset:5px}header{border-bottom:1px solid var(--line);background:var(--white)}.header-inner,.footer-inner{max-width:1160px;margin:auto;padding:26px 38px}.header-inner{display:flex;align-items:center;justify-content:space-between;gap:26px}.brand{font-size:18px;font-weight:700;line-height:1.5;text-decoration:none;letter-spacing:.04em}.brand span{display:block;font-size:10px;font-weight:500;letter-spacing:.16em;color:var(--muted);margin-top:4px}nav{display:flex;flex-wrap:wrap;gap:12px 23px}nav a{font-size:13px}nav a[aria-current]{font-weight:700}main{max-width:1040px;margin:0 auto;padding:68px 38px 80px}h1,h2,h3{line-height:1.55;font-weight:600;letter-spacing:.025em}h1{font-size:clamp(28px,4vw,45px);max-width:880px;margin:10px 0 20px;overflow-wrap:anywhere}h2{font-size:23px;margin:48px 0 18px}h3{font-size:20px;margin:0 0 7px}.eyebrow{font:600 11px/1.5 sans-serif;letter-spacing:.2em;color:var(--accent)}.date{font-size:12px;color:var(--muted);margin-bottom:30px}.lead{font-size:19px;line-height:1.95;max-width:820px}.intro-grid{display:grid;grid-template-columns:1.35fr 1fr;gap:42px;align-items:start;margin:50px 0 64px}.intro-grid h2{margin-top:12px}.intro-grid aside{margin:0}aside{background:var(--soft);padding:27px 30px;margin:34px 0;border-left:3px solid var(--accent)}aside p{margin:12px 0 0}aside a{display:inline-block;margin-top:12px;font-size:14px}.resource-list{border-top:1px solid var(--line)}.resource-card{display:grid;grid-template-columns:45px 1fr 20px;gap:18px;padding:29px 5px;border-bottom:1px solid var(--line);text-decoration:none}.resource-card:hover{background:var(--soft)}.number{font:500 21px Georgia,serif;padding-top:6px}.resource-card p{color:var(--muted);font-size:14px;margin:0}.closing{margin-top:58px;max-width:760px}.table-wrap{overflow-x:auto;margin:24px 0}table{border-collapse:collapse;width:100%;font-size:14px;line-height:1.8}th,td{text-align:left;vertical-align:top;padding:14px 16px;border-bottom:1px solid var(--line)}th{background:var(--soft);font-weight:600}td:first-child{font-weight:600;min-width:110px}p{max-width:880px}.source{font-size:13px;color:var(--muted)}.formula{padding:20px;background:var(--white);border:1px solid var(--line)}footer{border-top:1px solid var(--line);background:var(--soft)}.footer-inner>p:first-child{font-size:20px;margin:0 0 20px}.fine{font-size:12px;color:var(--muted);margin-top:26px}.skip{position:absolute;left:12px;top:-90px;padding:8px;background:white;z-index:2}.skip:focus{top:8px}
@media(max-width:650px){.header-inner{display:block;padding:21px 22px}.header-inner nav{margin-top:19px;gap:10px 20px}main{padding:38px 22px 55px}.lead{font-size:17px}.intro-grid{grid-template-columns:1fr;gap:24px;margin:35px 0 45px}h2{font-size:21px;margin-top:36px}h3{font-size:18px}.resource-card{grid-template-columns:28px 1fr 14px;gap:12px;padding:23px 0}aside{padding:22px}th,td{padding:12px 10px}table{font-size:13px}.footer-inner{padding:28px 22px}.date{margin-bottom:24px}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}}@media print{header,footer,.skip{display:none}main{max-width:none;padding:0}body{background:white;color:black}a{color:inherit}.table-wrap{overflow:visible}aside{break-inside:avoid}}

/* SiteShirube publication typography and keyboard/touch navigation. */
.brand{font-family:Georgia,"Yu Mincho",serif;font-size:29px;letter-spacing:-.035em;line-height:1.2}.brand span{font-family:"Yu Gothic","Meiryo",sans-serif;font-size:11px;letter-spacing:.055em;margin-top:8px;color:var(--muted)}
nav a{display:inline-flex;align-items:center;min-height:44px;font-size:14px}h1{text-wrap:balance;line-height:1.5}.home-title{font-size:clamp(30px,4.2vw,48px);max-width:950px}.home-title span{display:block}h2,h3{text-wrap:pretty}.eyebrow{font-family:"Yu Gothic","Meiryo",sans-serif;letter-spacing:.12em}.contact-address,.return-link{display:inline-flex;align-items:center;min-height:44px}.footer-inner .footer-brand{font:600 29px/1.3 Georgia,serif;letter-spacing:-.035em;margin:0 0 8px}.footer-inner .footer-brand+p{font-size:14px;margin:0 0 16px}.footer-inner nav{gap:6px 24px}.fine{line-height:1.7}
@media(max-width:800px){.intro-grid{grid-template-columns:1fr;gap:24px}.header-inner{align-items:flex-start;gap:16px}.header-inner nav{gap:4px 14px}}
@media(max-width:650px){.brand{font-size:28px}.header-inner nav{margin-top:16px}.home-title{font-size:30px}.lead{line-height:1.95}.resource-card h3{font-size:18px}.table-wrap table{font-size:14px}td:first-child{min-width:94px}.source{font-size:14px}.fine{font-size:13px}}