:root{font-family:-apple-system,BlinkMacSystemFont,Hiragino Sans,Yu Gothic,Noto Sans JP,sans-serif;color:#1c312c;background:#edf3f0;font-synthesis:none;text-rendering:optimizeLegibility;--ink: #1c312c;--muted: #687a75;--line: #dce6e2;--surface: #ffffff;--canvas: #f7faf8;--green: #166958;--green-dark: #0d5145;--green-soft: #e7f4ef;--mint: #75c8ac;--coral: #ed725d;--coral-soft: #fff0ec;--amber: #b86d1e;--amber-soft: #fff4df;--shadow: 0 16px 40px rgba(31, 67, 58, .09);--minimum-font-size: 13.5px}*{box-sizing:border-box}html{background:#edf3f0}body{margin:0;min-width:320px;min-height:100vh;background:#edf3f0}button,input,select,textarea{font:inherit}button,select,input[type=date],input[type=checkbox],input[type=radio]{cursor:pointer}button{color:inherit}button:focus-visible,input:focus-visible,select:focus-visible,textarea:focus-visible,summary:focus-visible{outline:3px solid rgba(22,105,88,.25);outline-offset:2px}h1,h2,p{margin-top:0}.sr-only{position:absolute;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap;border:0}.app-shell{width:100%;max-width:680px;min-height:100vh;margin:0 auto;background:var(--canvas);box-shadow:0 0 60px #1c312c14}.app-header{position:sticky;z-index:20;top:0;display:flex;align-items:center;justify-content:space-between;min-height:68px;padding:max(10px,env(safe-area-inset-top)) 20px 10px;background:rgba(247,250,248,.94);border-bottom:1px solid rgba(220,230,226,.8);-webkit-backdrop-filter:blur(18px);backdrop-filter:blur(18px)}.brand{display:flex;gap:10px;align-items:center;padding:0;text-align:left;background:none;border:0}.brand>span:last-child{display:grid;gap:1px}.brand strong{font-size:15px;letter-spacing:.02em}.brand small{color:var(--muted);font-size:var(--minimum-font-size);letter-spacing:.09em}.brand-mark{display:grid;width:34px;height:34px;place-items:center;color:#fff;font-size:22px;font-weight:400;background:var(--green);border-radius:11px;box-shadow:0 7px 18px #16695838}.offline-indicator{display:flex;gap:6px;align-items:center;color:var(--muted);font-size:var(--minimum-font-size);font-weight:700}.offline-indicator i{width:7px;height:7px;background:#59b994;border-radius:50%;box-shadow:0 0 0 4px #59b99421}.app-main{padding:24px 18px calc(104px + env(safe-area-inset-bottom))}.view-stack{display:grid;gap:22px}.eyebrow{margin-bottom:5px;color:var(--green);font-size:var(--minimum-font-size);font-weight:800;letter-spacing:.16em}.home-heading,.page-heading{display:flex;gap:16px;align-items:end;justify-content:space-between}.home-heading h1,.page-heading h1{margin:0;font-size:clamp(25px,7vw,32px);line-height:1.2;letter-spacing:-.04em}.year-picker{position:relative;display:flex;flex:0 0 auto;align-items:center;min-height:42px;padding:0 11px;background:white;border:1px solid var(--line);border-radius:14px;box-shadow:0 5px 16px #1f433a0a}.year-picker select{padding:0 6px 0 0;color:var(--ink);font-size:var(--minimum-font-size);font-weight:800;background:transparent;border:0;-webkit-appearance:none;-moz-appearance:none;appearance:none}.year-picker>span:last-child{color:var(--green)}.hero-card{padding:22px;color:#fff;background:radial-gradient(circle at 100% 0%,rgba(117,200,172,.48),transparent 38%),linear-gradient(145deg,#176b5a 0%,#0d5145 100%);border-radius:24px;box-shadow:0 18px 35px #0d514533}.hero-card-topline{display:flex;align-items:center;justify-content:space-between}.hero-card-topline p{margin:0;color:#ffffffc7;font-size:var(--minimum-font-size);font-weight:700}.local-badge,.estimate-badge{padding:5px 9px;font-size:var(--minimum-font-size);font-weight:800;letter-spacing:.04em;border-radius:999px}.local-badge{color:#eafff7;background:rgba(255,255,255,.13);border:1px solid rgba(255,255,255,.15)}.hero-amount{margin:16px 0 18px;font-size:clamp(36px,11vw,52px);font-weight:800;line-height:1;letter-spacing:-.07em}.threshold-row{display:grid;grid-template-columns:1fr auto;gap:12px;align-items:center}.threshold-row p{margin:0;color:#ffffffb8;font-size:var(--minimum-font-size)}.progress-track{height:6px;overflow:hidden;background:rgba(255,255,255,.16);border-radius:999px}.progress-track span{display:block;height:100%;min-width:3px;background:#a8efd2;border-radius:inherit;transition:width .3s ease}.add-expense-button,.primary-button{min-height:56px;color:#fff;font-weight:800;background:var(--coral);border:0;border-radius:18px;box-shadow:0 11px 24px #ed725d3b}.add-expense-button{display:flex;gap:10px;align-items:center;justify-content:center;width:100%;font-size:16px}.add-expense-button span{font-size:24px;font-weight:400}.primary-button{padding:0 22px}.primary-button:disabled{opacity:.6}.full-width{width:100%}.section-block{display:grid;gap:12px}.section-heading-row{display:flex;align-items:center;justify-content:space-between}.section-heading-row h2{margin:0;font-size:18px;letter-spacing:-.03em}.estimate-badge{color:var(--green);background:var(--green-soft)}.deduction-card,.tax-saving-card,.settings-card,.filter-panel,.empty-state{background:var(--surface);border:1px solid rgba(220,230,226,.9);border-radius:20px;box-shadow:0 8px 25px #1f433a0d}.deduction-card{overflow:hidden}.deduction-main{padding:19px 20px 17px}.deduction-main p,.tax-saving-card p{margin-bottom:6px;color:var(--muted);font-size:var(--minimum-font-size);font-weight:700}.deduction-main strong{color:var(--green-dark);font-size:30px;letter-spacing:-.04em}.deduction-subgrid{display:grid;grid-template-columns:1fr 1fr;background:#f6f9f7;border-top:1px solid var(--line)}.deduction-subgrid>div{display:grid;gap:5px;padding:13px 18px}.deduction-subgrid>div+div{border-left:1px solid var(--line)}.deduction-subgrid span{color:var(--muted);font-size:var(--minimum-font-size)}.deduction-subgrid strong{font-size:var(--minimum-font-size)}.tax-saving-card{position:relative;display:block;width:100%;padding:18px 46px 18px 20px;color:inherit;font:inherit;text-align:left;background:linear-gradient(120deg,#fffdfa 0%,#fff7ee 100%);border-color:#f3e4d2}.tax-saving-link-icon{position:absolute;top:50%;right:18px;color:#a85a20;font-size:25px;font-weight:700;line-height:1;transform:translateY(-50%)}.tax-saving-card>div:first-child{display:flex;align-items:baseline;justify-content:space-between}.tax-saving-card>div:first-child strong{color:#a85a20;font-size:20px}.tax-breakdown{display:flex;gap:7px 16px;flex-wrap:wrap;margin:10px 0;color:#725944;font-size:var(--minimum-font-size)}.fine-print{margin:0!important;color:var(--muted)!important;font-size:var(--minimum-font-size)!important;line-height:1.6}.text-button{min-height:40px;padding:0 4px;color:var(--green);font-size:var(--minimum-font-size);font-weight:800;background:none;border:0}.status-grid{display:grid;grid-template-columns:1fr 1fr;gap:10px}.status-grid button{display:grid;gap:6px;min-height:88px;padding:16px;text-align:left;background:white;border:1px solid var(--line);border-radius:17px}.status-grid span{color:var(--muted);font-size:var(--minimum-font-size)}.status-grid strong{font-size:24px}.status-grid small{margin-left:3px;font-size:var(--minimum-font-size)}.warning-text{color:var(--coral)}.retention-card{display:grid;grid-template-columns:auto 1fr auto;gap:12px;align-items:center;width:100%;padding:14px 16px;text-align:left;background:white;border:1px solid var(--line);border-radius:17px}.retention-icon{display:grid;width:35px;height:35px;place-items:center;color:var(--green);background:var(--green-soft);border-radius:11px}.retention-card span:nth-child(2){display:grid;gap:3px}.retention-card small{color:var(--muted);font-size:var(--minimum-font-size)}.retention-card strong{font-size:var(--minimum-font-size)}.bottom-nav{position:fixed;z-index:30;right:0;bottom:0;left:0;display:grid;grid-template-columns:repeat(3,1fr);width:min(100%,680px);min-height:70px;margin:0 auto;padding:7px 14px max(7px,env(safe-area-inset-bottom));background:rgba(255,255,255,.96);border-top:1px solid var(--line);-webkit-backdrop-filter:blur(18px);backdrop-filter:blur(18px)}.bottom-nav button{display:grid;gap:2px;place-items:center;padding:3px;color:#83918d;font-size:var(--minimum-font-size);font-weight:700;background:transparent;border:0;border-radius:12px}.bottom-nav button.active{color:var(--green)}.nav-symbol{font-size:22px;font-weight:500;line-height:1}.bottom-nav button.active .nav-symbol{display:grid;min-width:40px;height:29px;place-items:center;background:var(--green-soft);border-radius:999px}.list-tools{display:grid;grid-template-columns:1fr auto;gap:8px}.sort-control{display:flex;grid-column:1 / -1;gap:10px;align-items:center;min-height:48px;padding:0 14px;color:var(--muted);font-size:var(--minimum-font-size);font-weight:700;background:white;border:1px solid var(--line);border-radius:15px}.sort-control select{flex:1;min-width:0;padding:0;color:var(--ink);font-size:var(--minimum-font-size);font-weight:800;text-align:right;background:transparent;border:0}.search-field{display:flex;gap:8px;align-items:center;min-height:48px;padding:0 14px;background:white;border:1px solid var(--line);border-radius:15px}.search-field>span:first-child{color:var(--green);font-size:20px}.search-field input{width:100%;min-width:0;background:transparent;border:0;outline:0}.filter-button{min-height:48px;padding:0 14px;color:var(--green);font-size:var(--minimum-font-size);font-weight:800;background:white;border:1px solid var(--line);border-radius:15px}.filter-button.has-filter{background:var(--green-soft);border-color:#b4d9cc}.filter-panel{display:grid;gap:10px;padding:16px}.filter-grid{display:grid;grid-template-columns:1fr 1fr;gap:12px}.filter-grid label{display:grid;gap:6px;color:var(--muted);font-size:var(--minimum-font-size);font-weight:700}.filter-grid select{width:100%;min-height:42px;padding:0 10px;color:var(--ink);background:var(--canvas);border:1px solid var(--line);border-radius:10px}.list-count{color:var(--muted);font-size:var(--minimum-font-size)}.list-count strong{margin-right:3px;color:var(--ink);font-size:16px}.expense-list{display:grid;gap:11px}.expense-card{display:grid;gap:12px;width:100%;padding:17px;text-align:left;background:white;border:1px solid var(--line);border-radius:19px;box-shadow:0 6px 20px #1f433a0a}.expense-card-top{display:flex;gap:12px;align-items:start;justify-content:space-between}.expense-card time,.expense-card-top p{color:var(--muted);font-size:var(--minimum-font-size)}.expense-card-top h2{margin:4px 0;font-size:15px}.expense-card-top p{margin:0}.expense-card-top>strong{padding-top:18px;font-size:18px;white-space:nowrap}.chip-row{display:flex;gap:5px;flex-wrap:wrap}.chip{padding:4px 7px;color:#586a65;font-size:var(--minimum-font-size);font-weight:700;background:#edf2f0;border-radius:6px}.status-eligible{color:var(--green);background:var(--green-soft)}.status-ineligible{color:#68726f;background:#e9edeb}.status-review{color:var(--amber);background:var(--amber-soft)}.expense-card-meta{display:grid;grid-template-columns:auto 1fr auto;gap:11px;padding-top:10px;color:var(--muted);font-size:var(--minimum-font-size);border-top:1px solid #edf1ef}.expense-card-meta span:nth-child(2){text-align:right}.empty-state{display:grid;justify-items:center;padding:35px 24px;text-align:center}.empty-state>div{display:grid;width:48px;height:48px;margin-bottom:14px;place-items:center;color:var(--green);font-size:28px;background:var(--green-soft);border-radius:16px}.empty-state h2{margin-bottom:6px;font-size:16px}.empty-state p{margin-bottom:20px;color:var(--muted);font-size:var(--minimum-font-size)}.modal-backdrop,.sheet-backdrop{position:fixed;z-index:100;top:0;right:0;bottom:0;left:0;display:grid;background:rgba(11,38,32,.5);-webkit-backdrop-filter:blur(7px);backdrop-filter:blur(7px)}.intro-backdrop{padding:18px;place-items:center}.intro-dialog{width:min(100%,430px);padding:28px 24px 24px;text-align:center;background:white;border-radius:27px;box-shadow:var(--shadow)}.intro-mark{display:grid;width:55px;height:55px;margin:0 auto 17px;place-items:center;color:#fff;font-size:32px;background:var(--green);border-radius:18px;box-shadow:0 10px 24px #1669583b}.intro-dialog h1{margin-bottom:8px;font-size:28px}.intro-lead{margin-bottom:20px;color:var(--muted);font-size:var(--minimum-font-size);line-height:1.7}.intro-points{display:grid;gap:10px;margin-bottom:22px;text-align:left}.intro-points>div{display:grid;grid-template-columns:auto 1fr;gap:11px;align-items:start;padding:12px;background:var(--canvas);border-radius:13px}.intro-points>div>span{display:grid;width:26px;height:26px;place-items:center;color:var(--green);font-size:var(--minimum-font-size);font-weight:900;background:var(--green-soft);border-radius:50%}.intro-points p{margin:0;color:var(--muted);font-size:var(--minimum-font-size);line-height:1.55}.intro-points strong{color:var(--ink);font-size:var(--minimum-font-size)}.sheet-backdrop{justify-items:center;align-items:end}.form-sheet{width:min(100%,680px);height:100dvh;overflow-y:auto;background:var(--canvas);overscroll-behavior:contain}.sheet-header{position:sticky;z-index:5;top:0;display:grid;grid-template-columns:42px 1fr 42px;gap:8px;align-items:center;min-height:76px;padding:max(10px,env(safe-area-inset-top)) 16px 10px;text-align:center;background:rgba(247,250,248,.96);border-bottom:1px solid var(--line);-webkit-backdrop-filter:blur(18px);backdrop-filter:blur(18px)}.sheet-header h1{margin:0;font-size:19px}.sheet-header .eyebrow{margin-bottom:2px}.icon-button{width:42px;height:42px;padding:0;font-size:25px;font-weight:300;background:white;border:1px solid var(--line);border-radius:14px}.expense-form{display:grid;gap:13px;padding:14px 14px calc(30px + env(safe-area-inset-bottom))}.form-section{display:grid;gap:18px;padding:18px;background:white;border:1px solid var(--line);border-radius:20px;box-shadow:0 6px 20px #1f433a0a}.form-section-title,.settings-card-heading{display:flex;gap:11px;align-items:center}.form-section-title>span,.settings-card-heading>span{display:grid;flex:0 0 auto;width:34px;height:34px;place-items:center;color:var(--green);font-size:var(--minimum-font-size);font-weight:900;background:var(--green-soft);border-radius:11px}.form-section-title h2,.settings-card-heading h2{margin:0 0 2px;font-size:14px}.form-section-title p,.settings-card-heading p{margin:0;color:var(--muted);font-size:var(--minimum-font-size)}.field-grid{display:grid;grid-template-columns:1fr;gap:14px 10px}.field,.field-group{display:grid;gap:7px;min-width:0;margin:0;padding:0;border:0}.field>span,.field-group legend{color:#435650;font-size:var(--minimum-font-size);font-weight:800}.field b,.field-group b{color:var(--coral);font-size:var(--minimum-font-size)}.field small{color:var(--muted);font-size:var(--minimum-font-size);line-height:1.5}.full-field{grid-column:1 / -1}.field input,.field select,.field textarea,.inline-unit-input{width:100%;min-height:48px;padding:0 13px;color:var(--ink);background:#fbfcfb;border:1px solid #d9e3df;border-radius:13px;outline:0}.field textarea{min-height:88px;padding-top:12px;resize:vertical}.field input:focus,.field select:focus,.field textarea:focus,.inline-unit-input:focus-within{background:white;border-color:var(--green);box-shadow:0 0 0 3px #16695814}.field .formatted-date-input{position:relative;display:flex;gap:10px;align-items:center;width:100%;max-width:100%;min-height:48px;min-width:0;padding:0 13px;overflow:hidden;color:var(--ink);font-weight:500;background:#fbfcfb;border:1px solid #d9e3df;border-radius:13px}.formatted-date-value{min-width:0;overflow:hidden;text-overflow:ellipsis;white-space:nowrap}.formatted-date-icon{flex:0 0 auto;margin-left:auto;color:var(--green)}.field .formatted-date-native{position:absolute;z-index:1;top:0;right:0;bottom:0;left:0;width:100%;max-width:100%;height:100%;min-width:0;min-height:0;margin:0;padding:0;opacity:0;border:0;border-radius:inherit}.formatted-date-input:focus-within{background:white;border-color:var(--green);box-shadow:0 0 0 3px #16695814}.amount-input-wrap{display:flex;align-items:center;padding:0 14px;background:var(--canvas);border:2px solid #bcd8ce;border-radius:16px}.field .amount-input{min-height:62px;padding:0;text-align:right;font-size:28px;font-weight:800;background:transparent;border:0;box-shadow:none}.amount-input-wrap>span{margin-left:8px;font-weight:800}.check-grid{display:grid;grid-template-columns:1fr;gap:8px;margin-top:2px}.choice-card{position:relative;display:flex;gap:8px;align-items:center;min-height:46px;padding:9px;font-size:var(--minimum-font-size);font-weight:700;background:#fbfcfb;border:1px solid var(--line);border-radius:12px}.choice-card.checked{color:var(--green-dark);background:var(--green-soft);border-color:#a7d3c3}.choice-card input,.segmented-control input{position:absolute;top:0;right:0;bottom:0;left:0;width:100%;height:100%;margin:0;opacity:0;cursor:pointer}.custom-check{display:grid;flex:0 0 auto;width:20px;height:20px;place-items:center;color:transparent;font-size:var(--minimum-font-size);border:1px solid #bfccc7;border-radius:6px}.choice-card.checked .custom-check{color:#fff;background:var(--green);border-color:var(--green)}.segmented-control{display:grid;gap:4px;margin-top:2px;padding:4px;background:#eef3f1;border-radius:13px}.three-options{grid-template-columns:repeat(3,1fr)}.segmented-control label{position:relative;display:grid;min-height:39px;place-items:center;color:var(--muted);font-size:var(--minimum-font-size);font-weight:800;border-radius:10px}.segmented-control label.selected{color:var(--green-dark);background:white;box-shadow:0 3px 10px #1f433a14}.help-details{overflow:hidden;background:#f5faf8;border:1px solid #d4e8e0;border-radius:14px}.help-details summary{min-height:47px;padding:14px;color:var(--green);font-size:var(--minimum-font-size);font-weight:800}.help-details>p{padding:0 14px 12px}.help-list{display:grid;max-height:290px;overflow-y:auto;background:white}.help-list>div{display:grid;grid-template-columns:1fr auto;gap:10px;align-items:start;padding:11px 14px;border-top:1px solid #edf2f0}.help-list span{display:grid;gap:3px}.help-list strong{font-size:var(--minimum-font-size)}.help-list small{color:var(--muted);font-size:var(--minimum-font-size);line-height:1.45}.help-list em{padding:4px 6px;font-size:var(--minimum-font-size);font-style:normal;font-weight:800;white-space:nowrap;border-radius:6px}.verdict-yes{color:var(--green);background:var(--green-soft)}.verdict-maybe{color:var(--amber);background:var(--amber-soft)}.verdict-no{color:#68726f;background:#edf1ef}.conditional-fields{padding:13px;background:var(--canvas);border-radius:14px}.inline-unit-input{display:flex;align-items:center;padding-right:12px}.field .inline-unit-input input{min-width:0;padding:0;text-align:right;background:transparent;border:0;box-shadow:none}.inline-unit-input>span{margin-left:7px;font-size:var(--minimum-font-size);font-weight:700}.form-actions{display:grid;gap:10px;padding:5px 3px}.danger-button{min-height:48px;color:#b24a3b;font-size:var(--minimum-font-size);font-weight:800;background:transparent;border:0}.form-error,.global-error{padding:11px 13px;color:#a23f32;font-size:var(--minimum-font-size);font-weight:700;background:var(--coral-soft);border:1px solid #f3c8c0;border-radius:12px}.global-error{margin:12px 18px 0}.settings-form{display:grid;gap:13px}.settings-card{display:grid;gap:17px;padding:18px;scroll-margin-top:88px}.switch-row{display:flex;gap:16px;align-items:center;justify-content:space-between;min-height:54px;padding:10px 0;border-top:1px solid #edf1ef;border-bottom:1px solid #edf1ef}.switch-row>span{display:grid;gap:3px}.switch-row strong{font-size:var(--minimum-font-size)}.switch-row small{color:var(--muted);font-size:var(--minimum-font-size)}.switch-row input{position:relative;width:44px;height:26px;margin:0;background:#ced8d4;border-radius:999px;-webkit-appearance:none;-moz-appearance:none;appearance:none}.switch-row input:after{position:absolute;top:3px;left:3px;width:20px;height:20px;content:"";background:white;border-radius:50%;box-shadow:0 2px 5px #00000029;transition:transform .18s ease}.switch-row input:checked{background:var(--green)}.switch-row input:checked:after{transform:translate(18px)}.align-left{justify-self:start}.backup-section{margin-top:4px}.privacy-notice{display:grid;grid-template-columns:auto 1fr;gap:10px;align-items:start;padding:12px;color:#6f552f;background:var(--amber-soft);border-radius:13px}.privacy-notice>span{display:grid;width:22px;height:22px;place-items:center;font-size:var(--minimum-font-size);font-weight:900;background:#ffdfab;border-radius:50%}.privacy-notice p{margin:0;font-size:var(--minimum-font-size);line-height:1.6}.backup-actions{display:grid;gap:9px}.secondary-button{display:grid;grid-template-columns:auto 1fr;gap:13px;align-items:center;min-height:62px;padding:12px 15px;text-align:left;background:white;border:1px solid var(--line);border-radius:16px}.secondary-button>span:first-child{display:grid;width:34px;height:34px;place-items:center;color:var(--green);font-size:20px;background:var(--green-soft);border-radius:11px}.secondary-button>span:last-child{display:grid;gap:3px}.secondary-button strong{font-size:var(--minimum-font-size)}.secondary-button small{color:var(--muted);font-size:var(--minimum-font-size)}.privacy-card>p{margin:0;color:var(--muted);font-size:var(--minimum-font-size);line-height:1.75}.toast{position:fixed;z-index:150;right:18px;bottom:calc(84px + env(safe-area-inset-bottom));left:18px;width:fit-content;max-width:calc(100% - 36px);margin:auto;padding:12px 17px;color:#fff;font-size:var(--minimum-font-size);font-weight:800;background:#183f36;border-radius:999px;box-shadow:0 10px 25px #13372f40;animation:toast-in .22s ease-out}@keyframes toast-in{0%{opacity:0;transform:translateY(8px)}to{opacity:1;transform:translateY(0)}}.loading-screen{display:grid;min-height:100vh;gap:13px;place-content:center;justify-items:center;color:var(--muted);font-size:var(--minimum-font-size);background:var(--canvas)}.loading-screen p{margin:0}@media (min-width: 560px){.app-main{padding-right:28px;padding-left:28px}.hero-card{padding:28px}.check-grid,.field-grid{grid-template-columns:1fr 1fr}.form-sheet{height:calc(100dvh - 28px);margin-top:28px;border-radius:26px 26px 0 0}}@media (prefers-reduced-motion: reduce){*,*:before,*:after{scroll-behavior:auto!important;animation-duration:.01ms!important;transition-duration:.01ms!important}}
