:root{--yellow:#ffe100;--ink:#242321;--muted:#626260;--line:#d9d9d5;--gray:#f3f3f1;--content:1120px;--gutter:max(5vw,calc((100vw - var(--content))/2))}
*{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:110px}body{margin:0;background:#fff;color:var(--ink);font-family:"Noto Sans JP","Yu Gothic",Meiryo,sans-serif;font-size:16px;line-height:1.95;-webkit-font-smoothing:antialiased}a{color:inherit;text-underline-offset:4px;text-decoration-thickness:1px}img{max-width:100%;height:auto}p{margin:0 0 1.25em}strong{font-weight:700}::selection{background:var(--yellow);color:var(--ink)}a:focus-visible,summary:focus-visible,[tabindex]:focus-visible{outline:3px solid #2154bf;outline-offset:5px}h1,h2,h3{margin:0;font-weight:800;line-height:1.65;overflow-wrap:anywhere}section,article,aside,div{min-width:0}.skip-link{position:fixed;top:-100px;left:16px;z-index:100;background:#fff;padding:12px 20px}.skip-link:focus{top:12px}
.fu-header{position:sticky;top:0;z-index:20;display:flex;align-items:center;justify-content:space-between;gap:24px;min-height:82px;padding:16px var(--gutter);background:#fffffff5;border-bottom:1px solid #24232112;backdrop-filter:blur(12px)}.fu-brand{display:inline-flex;align-items:center;width:218px;flex-shrink:0}.fu-brand img{display:block;width:100%;height:auto}.fu-nav{display:flex;align-items:center;gap:25px;font-size:14px;font-weight:700}.fu-nav>a:not(.button){white-space:nowrap;padding:10px 0;text-decoration:none}.fu-nav>a:not(.button):hover{text-decoration:underline}.button{display:inline-flex;align-items:center;justify-content:center;gap:20px;min-height:54px;padding:15px 25px;background:var(--yellow);color:var(--ink);border:1px solid transparent;border-radius:8px;font-size:15px;font-weight:700;line-height:1.6;text-align:center;text-decoration:none;transition:background .2s}.button>span{font-size:20px}.button:hover{background:#f3d600}.button-ink{background:var(--ink);color:#fff}.button-ink:hover{background:#45443e}.button.small{min-height:46px;padding:10px 20px;font-size:14px;gap:14px}
.fu-breadcrumbs{padding:16px var(--gutter);font-size:12px;color:var(--muted);background:#fff}.fu-breadcrumbs ol{display:flex;flex-wrap:wrap;gap:5px 12px;list-style:none;margin:0;padding:0}.fu-breadcrumbs li+li::before{content:"/";margin-right:12px;color:#aaa}.fu-breadcrumbs a{text-decoration:none}.fu-breadcrumbs a:hover{text-decoration:underline}
.fu-article-hero{padding:42px var(--gutter) 44px;background:var(--gray);border-bottom:1px solid var(--line)}.eyebrow{display:flex;align-items:center;gap:10px;font-size:13px;font-weight:700;letter-spacing:.07em;margin:0 0 16px}.eyebrow::before{content:"";width:24px;height:3px;background:var(--yellow);flex-shrink:0}.fu-article-hero h1{font-size:clamp(28px,3vw,38px);letter-spacing:-.025em;max-width:1000px;line-height:1.65}.fu-article-hero h1 span{background:linear-gradient(transparent 82%,var(--yellow) 82%,var(--yellow) 96%,transparent 96%)}.fu-article-meta{display:flex;flex-wrap:wrap;gap:4px 22px;font-size:12px;color:var(--muted);margin:22px 0 0}.fu-article-meta a{text-decoration:none}
.fu-content{display:grid;grid-template-columns:minmax(0,760px) minmax(210px,280px);gap:64px;max-width:var(--content);margin:0 auto;padding:44px 0 64px;align-items:start}.fu-sidebar{grid-column:2;grid-row:1;position:sticky;top:112px;max-height:calc(100vh - 128px);overflow-y:auto;scrollbar-width:thin;padding-bottom:6px}.fu-article{grid-column:1;grid-row:1;max-width:760px}.fu-toc{border-top:3px solid var(--ink);border-bottom:1px solid var(--line);padding:19px 0 18px;font-size:13px}.fu-toc summary{font-size:15px;font-weight:800;cursor:pointer;list-style:none}.fu-toc summary::-webkit-details-marker{display:none}.fu-toc summary::after{content:"＋";float:right}.fu-toc[open] summary::after{content:"−"}.fu-toc ol{padding:0;list-style:none;counter-reset:toc;margin:16px 0 0}.fu-toc li{counter-increment:toc;padding:8px 0;display:flex;gap:10px;line-height:1.75}.fu-toc li::before{content:counter(toc,decimal-leading-zero);font:700 11px/1.9 Arial,sans-serif;color:var(--muted);padding-top:1px}.fu-toc a{text-decoration:none}.fu-toc a:hover{text-decoration:underline}.fu-article-cta{display:block;margin-top:22px;padding:26px 28px;background:var(--yellow);border-radius:10px;font-size:13px}.fu-article-cta strong{display:block;font-size:16px;line-height:1.8}.fu-article-cta p{margin:10px 0 15px;color:var(--ink)}.fu-article-cta .fu-cta-brand{font-size:12px;font-weight:800;letter-spacing:.04em;margin:0 0 12px}.fu-article-cta .fu-cta-plan{font-size:13px;line-height:1.65;padding-block:12px;border-top:1px solid #24232130;border-bottom:1px solid #24232130;margin:14px 0 12px}.fu-cta-plan b{font-size:24px;letter-spacing:-.03em}.fu-cta-plan span{font-size:11px;white-space:nowrap}.fu-article-cta .fu-cta-scope{font-size:12px;line-height:1.8}.fu-article-cta .button{width:100%;max-width:360px;font-size:13px;padding:12px 10px;min-height:48px;gap:12px}
.fu-article .article-intro{font-size:16px}.fu-article section{margin-top:54px;scroll-margin-top:108px}.fu-article h2{font-size:26px;letter-spacing:-.02em;border-bottom:2px solid var(--ink);padding:0 0 18px;margin:0 0 27px}.fu-article h2::before{content:"";display:block;width:34px;height:4px;background:var(--yellow);margin-bottom:14px}.fu-article h3{font-size:20px;margin:30px 0 15px;line-height:1.7}.fu-article a:hover{color:var(--muted)}.fu-article .button-ink:hover{color:#fff}.answer-box{margin:30px 0 0;padding:26px 28px;background:#fffdf0;border-left:4px solid var(--yellow)}.box-label{font-size:13px;font-weight:700;margin:0 0 8px}.answer-box .answer-title{font-size:23px;font-weight:800;margin:0 0 12px;line-height:1.6}.answer-box>p:not(.box-label):not(.answer-title){font-size:15px;margin:0 0 12px}.answer-box>a{font-size:13px;font-weight:700}.answer-box>a span{padding-left:10px}.table-scroll{overflow-x:auto;margin:22px 0 14px;overscroll-behavior-x:contain}.fu-article table{border-collapse:collapse;width:100%;font-size:14px;line-height:1.85;text-align:left;min-width:550px}.fu-article caption{text-align:left;font-size:13px;font-weight:700;margin-bottom:10px}.fu-article th,.fu-article td{padding:16px 18px;vertical-align:top;border-bottom:1px solid var(--line)}.fu-article thead th{background:var(--gray);font-weight:700;border-top:1px solid var(--line)}.fu-article tbody th{font-weight:700;width:26%}.fu-article .price-table{min-width:660px}.fu-article .price-table th:nth-child(1){width:27%}.fu-article .price-table th:nth-child(2){width:17%}.price-table td:nth-child(2){white-space:nowrap}.fu-article .note,.fu-article .source-line{font-size:12px;line-height:1.9;color:var(--muted)}.fu-article .note{margin-bottom:24px}.fu-article .source-line{margin-top:-4px}.formula-box{padding:23px 26px;background:var(--gray);margin:22px 0}.formula-box span{display:block;font-size:12px;color:var(--muted);margin-bottom:7px}.formula-box strong{font-size:18px;line-height:1.8;display:block}.checklist-box{padding:25px 28px;border:1px solid var(--line);margin:27px 0}.checklist-box h3{font-size:18px;margin:0 0 18px}.checklist-box ul{list-style:none;padding:0;margin:0}.checklist-box li{padding-left:26px;position:relative;font-size:14px;margin:12px 0}.checklist-box li::before{content:"✓";position:absolute;left:0;top:0;font-weight:800}.inline-consult{padding:25px 27px;background:var(--gray);margin:30px 0}.inline-consult strong{font-size:18px}.inline-consult p{font-size:14px;color:var(--muted);margin:8px 0 17px}.inline-consult .button{font-size:14px;min-height:50px}.text-link{display:inline-flex;align-items:center;gap:16px;min-height:44px;font-size:14px;font-weight:700;text-decoration:underline}.after-link{margin-top:18px}
.plan-block{display:grid;grid-template-columns:1fr 1.2fr;border:1px solid var(--line);border-radius:12px;overflow:hidden;margin:24px 0 16px}.plan-heading{background:var(--yellow);padding:27px 24px}.plan-price{display:flex;flex-wrap:wrap;align-items:center;gap:7px;margin:16px 0 10px;line-height:1.2}.plan-price>strong{font:800 44px/1 Arial,sans-serif;letter-spacing:-.04em}.plan-price>span:first-child{font-size:13px}.plan-price>span:last-child{font-size:18px;font-weight:700}.plan-price small{display:block;font-size:11px;font-weight:400;margin-top:6px}.plan-subtitle{font-size:14px;font-weight:700;margin:0}.plan-body{padding:25px}.plan-body h3{font-size:16px;margin:0 0 14px}.plan-body ul{font-size:13px;padding-left:18px;margin:0}.plan-body li+li{margin-top:7px}.faq-item{border-bottom:1px solid var(--line);padding:0 0 22px;margin:0 0 22px}.faq-item h3{font-size:18px;margin:0 0 12px}.faq-item h3::before{content:"Q.";display:inline-block;margin-right:10px;font-family:Arial,sans-serif}.faq-item p{font-size:15px;margin:0}.fu-article .article-closing{margin-top:46px}
.fu-final-cta{background:var(--yellow);text-align:center;padding:52px var(--gutter)}.fu-final-cta .eyebrow{justify-content:center}.fu-final-cta .eyebrow::before{background:var(--ink)}.fu-final-cta h2{font-size:clamp(25px,2.5vw,32px);margin-bottom:18px;line-height:1.6}.fu-final-cta p:not(.eyebrow){font-size:15px}.fu-final-cta .button{min-width:310px}.fu-final-cta .cta-note{font-size:12px!important;margin:15px 0 0;color:#4e4e40}.fu-footer{padding:32px var(--gutter);display:flex;align-items:center;justify-content:space-between;gap:24px;font-size:12px}.fu-footer .fu-brand{width:185px}.fu-footer p{margin:0}.fu-footer-links{display:flex;flex-direction:column;gap:4px}.fu-footer-links small{color:var(--muted)}
@media(max-width:1220px){.fu-content{margin-inline:5vw;gap:42px;grid-template-columns:minmax(0,1fr) 230px}.fu-article .price-table{min-width:620px}}
@media(max-width:960px){.fu-content{grid-template-columns:1fr;gap:30px;max-width:760px;margin-inline:auto;padding-inline:24px}.fu-sidebar{position:static;grid-column:1;grid-row:1;max-height:none;overflow:visible;padding-bottom:0}.fu-article{grid-column:1;grid-row:2}.fu-article-cta{display:block;padding:22px;margin-top:18px}.fu-article-cta .button{max-width:360px}.fu-toc{padding:18px 22px;background:var(--gray);border-top:0;border-bottom:0}.fu-toc ol{display:grid;grid-template-columns:1fr 1fr;column-gap:22px}.fu-nav{gap:18px}.fu-brand{width:195px}}
@media(max-width:800px){html{scroll-padding-top:85px}.fu-header{min-height:68px;padding-block:12px;gap:15px}.fu-nav>a:not(.button){display:none}.fu-brand{width:190px}.button.small{font-size:13px;padding:10px 15px;min-height:42px}.fu-article-hero{padding-block:30px}.fu-article-hero h1{font-size:30px}.fu-breadcrumbs{font-size:11px;padding-block:12px}.fu-article h2{font-size:24px}.fu-article h3{font-size:19px}.fu-footer{flex-wrap:wrap;align-items:flex-start}.fu-footer-links{width:100%}.desktop-break{display:none}.fu-article section{scroll-margin-top:90px}}
@media(max-width:600px){:root{--gutter:20px}body{font-size:15px;line-height:1.95}.fu-header .fu-brand{width:155px}.button.small{font-size:12px;padding:10px 13px;gap:9px}.fu-article-hero{padding-top:26px;padding-bottom:29px}.eyebrow{font-size:12px;margin-bottom:13px}.fu-article-hero h1{font-size:27px;line-height:1.65;letter-spacing:-.035em}.fu-article-meta{font-size:11px;margin-top:18px;gap:3px 14px}.fu-content{padding:28px 20px 42px;gap:28px}.fu-toc{padding:17px 20px}.fu-toc ol{display:block;margin-top:10px}.fu-toc li{padding:6px 0;font-size:12px}.fu-article .article-intro{font-size:15px}.fu-article section{margin-top:40px}.fu-article h2{font-size:23px;margin-bottom:22px;padding-bottom:16px;line-height:1.65}.fu-article h3{font-size:18px;margin-top:24px}.answer-box{padding:22px 20px}.answer-box .answer-title{font-size:21px}.fu-article table{font-size:13px;min-width:510px}.fu-article .price-table{min-width:640px}.fu-article th,.fu-article td{padding:14px}.checklist-box{padding:22px 20px}.checklist-box h3{font-size:17px;margin-top:0}.formula-box{padding:20px}.formula-box strong{font-size:16px}.inline-consult{padding:22px 20px}.inline-consult strong{font-size:17px}.inline-consult .button{width:100%;font-size:13px}.plan-block{grid-template-columns:1fr}.plan-heading,.plan-body{padding:24px}.plan-price>strong{font-size:44px}.plan-body h3{margin-top:0;font-size:17px}.plan-body ul{font-size:14px}.faq-item h3{font-size:17px}.faq-item p{font-size:14px}.fu-final-cta{padding-block:40px}.fu-final-cta h2{font-size:25px}.fu-final-cta p:not(.eyebrow){font-size:14px}.fu-final-cta .button{width:100%;min-width:0;max-width:400px;font-size:14px}.fu-footer{padding-block:27px}.text-link{font-size:13px}.fu-article .note{font-size:12px}}
@media(max-width:370px){:root{--gutter:16px}.fu-header{gap:10px}.fu-header .fu-brand{width:138px}.button.small{padding-inline:10px;font-size:11px;gap:6px}.fu-article-hero h1{font-size:25px}.fu-content{padding-inline:16px}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}.button{transition:none}}
.fu-diagram{margin:0 0 28px;max-width:720px;break-inside:avoid}.fu-diagram picture{display:block;overflow:hidden;border:1px solid #e6e6e1;border-radius:12px;background:var(--gray)}.fu-diagram img{display:block;width:100%;height:auto}.fu-diagram figcaption{padding-top:9px;font-size:12px;color:var(--muted);line-height:1.7}.fu-final-cta .fu-diagram{margin:24px auto 28px;text-align:left;max-width:720px}.fu-final-cta .fu-diagram figcaption{color:#494838}.fu-article .range-table th:nth-child(1){width:24%}.fu-article .range-table th:nth-child(2){width:27%}.fu-article .range-table td:nth-child(2){white-space:normal}.range-table small{font-size:12px}.fu-article .process-table{min-width:640px}.process-table td:nth-child(2){width:27%;white-space:nowrap}.fu-article .process-table tbody th{width:25%}.fu-article .source-line{margin-top:0;margin-bottom:24px}
@media(max-width:600px){.fu-diagram{margin-bottom:24px}.fu-diagram picture{border-radius:10px}.fu-diagram figcaption{font-size:11px}.fu-final-cta .fu-diagram{max-width:400px}.fu-article .range-table{min-width:650px}}
@media print{.fu-header{position:static}.fu-sidebar,.fu-nav,.fu-final-cta,.inline-consult{display:none}.fu-content{display:block;margin:0;padding:20px}.fu-article{max-width:none}.table-scroll{overflow:visible}.fu-article table,.fu-article .price-table,.fu-article .process-table{min-width:0;font-size:11px}.fu-article section{break-inside:auto}.fu-footer{border-top:1px solid var(--line)}.fu-diagram{max-width:520px;margin-inline:auto}}

/* Column navigation: desktop and two-row mobile header. */
.fu-nav>a.column-menu-link{text-decoration:underline;text-decoration-color:#ffe100;text-decoration-thickness:3px;text-underline-offset:7px}
@media(max-width:900px){
 html{scroll-padding-top:136px}
 .fu-header{display:grid;grid-template-columns:minmax(0,1fr);gap:8px;min-height:112px;padding-block:12px 8px}
 .fu-header .fu-brand{width:155px;max-width:calc(100% - 142px);min-height:42px}
 .fu-header .fu-nav{display:flex;justify-content:space-between;gap:12px;width:100%;font-size:13px}
 .fu-header .fu-nav>a:not(.button){display:inline-flex;align-items:center;justify-content:center;padding:6px 0;min-height:38px;white-space:nowrap}
 .fu-header .fu-nav>.button{position:absolute;right:var(--gutter);top:12px;min-height:42px;padding:9px 13px;font-size:12px;gap:8px}
 .fu-article section,.section{scroll-margin-top:136px}
}
@media(max-width:370px){.fu-header .fu-brand{width:138px}.fu-header .fu-nav{font-size:12px;gap:8px}}