*,:before,:after{box-sizing:border-box}html{text-size-adjust:100%;scroll-behavior:smooth}@media (prefers-reduced-motion:reduce){html{scroll-behavior:auto}*,:before,:after{transition-duration:.01ms!important;animation-duration:.01ms!important;animation-iteration-count:1!important}}body{background:var(--c-bg);color:var(--c-text);font-family:var(--font-body);font-size:var(--fs-body);line-height:var(--lh-body);font-feature-settings:"palt" 1;text-rendering:optimizelegibility;-webkit-font-smoothing:antialiased;overflow-wrap:break-word;word-break:normal;line-break:strict;margin:0}h1,h2,h3,h4,h5,h6{font-family:var(--font-heading);line-height:var(--lh-heading);font-weight:var(--fw-heading);margin:0}p,ul,ol,dl,figure,blockquote,table,pre{margin:0}ul,ol{padding-left:1.4em}img,picture,video,svg,canvas{max-width:100%;height:auto;display:block}a{color:var(--c-link)}a:hover{color:var(--c-link-hover)}:focus-visible{outline:3px solid var(--c-focus);outline-offset:2px;border-radius:2px}button,input,select,textarea{font:inherit;color:inherit}code,kbd,samp,pre{font-family:var(--font-mono);font-size:.9em}hr{border:0;border-top:1px solid var(--c-border);margin-block:2rem}.visually-hidden{clip:rect(0 0 0 0);clip-path:inset(50%);white-space:nowrap;border:0;width:1px;height:1px;margin:-1px;padding:0;overflow:hidden;position:absolute!important}.skip-link{z-index:100;background:var(--c-primary);color:var(--c-on-primary);border-radius:var(--radius-sm);padding:.625rem 1rem;font-weight:700;text-decoration:none;transition:top .15s;position:absolute;top:-3rem;left:.5rem}.skip-link:focus{top:.5rem}.wrap{width:100%;max-width:var(--w-page);padding-inline:var(--gutter);margin-inline:auto}.wrap--narrow{max-width:var(--w-narrow)}.prose{font-size:var(--fs-prose);line-height:var(--lh-prose)}.prose>*+*{margin-top:1.5em}.prose h2{font-size:var(--fs-h2);margin-top:2.75em;margin-bottom:-.4em;padding-top:.1em;scroll-margin-top:1.5rem}.prose h3{font-size:var(--fs-h3);margin-top:2.2em;margin-bottom:-.5em;scroll-margin-top:1.5rem}.prose h4{font-size:var(--fs-h4);margin-top:1.9em;margin-bottom:-.6em}.prose ul,.prose ol{padding-left:1.5em}.prose li+li,.prose li>ul,.prose li>ol{margin-top:.5em}.prose a{color:var(--c-link);text-underline-offset:.22em;text-decoration:underline 1px}.prose a:hover,.prose a:focus-visible{text-decoration-thickness:2px}.prose strong{color:var(--c-text-strong);font-weight:700}.prose blockquote{border-left:3px solid var(--c-border-strong);background:var(--c-surface-alt);color:var(--c-text-muted);margin-inline:0;padding:.75em 1.1em;font-size:.95em}.prose blockquote>*+*{margin-top:.75em}.prose code{background:var(--c-surface-alt);border:1px solid var(--c-border);border-radius:3px;padding:.15em .35em}.prose pre{background:var(--c-code-bg);color:var(--c-code-text);border-radius:var(--radius-sm);padding:1rem;overflow-x:auto}.prose pre code{background:0 0;border:0;padding:0}.prose table{border-collapse:collapse;width:100%;font-size:.9375em;line-height:1.7}.prose :where(table){display:table}.prose>table,.table-scroll{-webkit-overflow-scrolling:touch;display:block;overflow-x:auto}.prose>table{white-space:normal}.prose th,.prose td{border:1px solid var(--c-border);text-align:left;vertical-align:top;min-width:7em;padding:.6em .75em}.prose thead th{background:var(--c-surface-alt);color:var(--c-text-strong);white-space:nowrap;font-weight:700}.prose tbody th{background:var(--c-surface-alt);font-weight:600}.prose caption{caption-side:bottom;color:var(--c-text-muted);text-align:left;padding-top:.6em;font-size:.8125rem}.prose .note{border:1px solid var(--c-border);border-left:3px solid var(--c-accent);border-radius:var(--radius-sm);background:var(--c-surface-alt);padding:.9em 1.1em;font-size:.9375em}.prose figure{margin-inline:0}.prose figcaption{color:var(--c-text-muted);margin-top:.5em;font-size:.8125rem}.toc{border:1px solid var(--c-border);border-radius:var(--radius-md);background:var(--c-surface-alt);padding:1rem 1.25rem}.toc__title{color:var(--c-text-strong);margin:0 0 .625rem;font-size:.875rem;font-weight:700}.toc ol{margin:0;padding-left:1.25em;font-size:.9375rem;line-height:1.8}.toc li+li{margin-top:.3em}.toc ol ol{color:var(--c-text-muted);margin-top:.3em;padding-left:1.1em;font-size:.9375em}.toc a{color:inherit;border-bottom:1px solid #0000;text-decoration:none}.toc a:hover,.toc a:focus-visible{color:var(--c-link);border-bottom-color:currentColor}@media print{.site-header,.site-footer,.cta,.toc,.ad-disclosure--bar{display:none!important}body{color:#000;background:#fff}}:root{--c-bg:#fff;--c-surface:#fff;--c-surface-alt:#f4f6f9;--c-disclosure-bg:#eef1f5;--c-text:#232f3f;--c-text-strong:#101b29;--c-text-muted:#5d6a7a;--c-primary:#1d3f6e;--c-primary-strong:#142d50;--c-on-primary:#fff;--c-accent:#227a8a;--c-accent-soft:#d3e7ea;--c-link:#1b5f8f;--c-link-hover:#123f61;--c-focus:#227a8a;--c-border:#dde2e9;--c-border-strong:#b6c0cd;--c-code-bg:#16202e;--c-code-text:#e6ecf3;--font-heading:"Hiragino Sans", "Hiragino Kaku Gothic ProN", "Yu Gothic", "YuGothic", "Noto Sans JP", "Meiryo", system-ui, sans-serif;--font-body:var(--font-heading);--font-mono:ui-monospace, "SFMono-Regular", Consolas, "Liberation Mono", monospace;--fs-body:.9375rem;--fs-prose:1rem;--fs-h1:1.5rem;--fs-h2:1.1875rem;--fs-h3:1rem;--fs-h4:.9375rem;--lh-body:1.8;--lh-prose:1.95;--lh-heading:1.5;--fw-heading:700;--w-page:70rem;--w-narrow:46rem;--gutter:1.125rem;--radius-sm:2px;--radius-md:3px;--shadow-sm:none}@media (width>=48rem){:root{--gutter:1.75rem;--fs-h1:1.875rem;--fs-h2:1.3125rem;--fs-h3:1.0625rem}}@media (width>=64rem){:root{--gutter:2.25rem;--fs-h1:2rem}}.site-header{background:var(--c-surface);border-bottom:2px solid var(--c-primary)}.site-header__inner{flex-wrap:wrap;align-items:baseline;gap:.25rem .875rem;padding-block:.75rem;display:flex}.site-header__brand{flex-wrap:wrap;align-items:baseline;gap:.6rem;text-decoration:none;display:inline-flex}.site-header__name{color:var(--c-primary);letter-spacing:.02em;font-size:1.125rem;font-weight:700;line-height:1.3}.site-header__concept{color:var(--c-text-muted);font-size:.6875rem;line-height:1.5}.site-nav{background:var(--c-surface-alt);border-bottom:1px solid var(--c-border);-webkit-overflow-scrolling:touch;scrollbar-width:thin;overflow-x:auto}.site-nav__list{min-width:max-content;margin:0;padding:0;list-style:none;display:flex}.site-nav__link{color:var(--c-text);white-space:nowrap;border-right:1px solid var(--c-border);padding:.6rem .85rem;font-size:.8125rem;text-decoration:none;display:block}.site-nav__list li:first-child .site-nav__link{border-left:1px solid var(--c-border)}.site-nav__link:hover,.site-nav__link:focus-visible{background:var(--c-accent-soft);color:var(--c-primary-strong)}.site-nav__link[aria-current=page]{background:var(--c-primary);color:#fff;font-weight:700}.site-main{padding-block:1.75rem 3.5rem}@media (width>=48rem){.site-main{padding-block:2.25rem 4.5rem}}.page-column{max-width:46rem}.article-body{min-width:0;max-width:46rem}.doc-head{border-top:3px solid var(--c-primary);margin-bottom:1.25rem;padding-top:1rem}.doc-head__label{letter-spacing:.08em;color:var(--c-accent);margin-bottom:.5rem;font-size:.6875rem;font-weight:700;display:inline-block}.doc-head__title{font-size:var(--fs-h1);color:var(--c-text-strong);margin-bottom:.75rem}.doc-head__summary{color:var(--c-text-muted);margin-bottom:.875rem;font-size:.875rem;line-height:1.9}.doc-meta{color:var(--c-text-muted);border-top:1px solid var(--c-border);border-bottom:1px solid var(--c-border);flex-wrap:wrap;gap:.25rem 1rem;padding-block:.5rem;font-size:.6875rem;display:flex}.doc-meta__item{align-items:baseline;gap:.3rem;display:inline-flex}.doc-meta__key{color:var(--c-text);font-weight:700}.doc-meta a{color:var(--c-link)}.premise{border:1px solid var(--c-border-strong);background:var(--c-surface-alt);margin-bottom:1.5rem;padding:.875rem 1rem}.premise__title{letter-spacing:.08em;color:var(--c-primary);margin-bottom:.5rem;font-size:.6875rem;font-weight:700}.premise__list{gap:.35rem;margin:0;font-size:.8125rem;line-height:1.75;display:grid}.premise__list>div{grid-template-columns:7em 1fr;gap:.75rem;display:grid}.premise__list dt{color:var(--c-text-muted)}.premise__list dd{margin:0}@media (width<=30rem){.premise__list>div{grid-template-columns:1fr;gap:.1rem}.premise__list dt{font-weight:700}}.prose h2{border-top:2px solid var(--c-primary);color:var(--c-text-strong);border-bottom:0;padding-top:.55em}.prose h3{color:var(--c-primary);border-left:4px solid var(--c-accent-soft);padding-left:.6em}.prose th,.prose td{padding:.5em .65em}.prose thead th{background:var(--c-primary);color:#fff;border-color:var(--c-primary)}.table-list{border-top:1px solid var(--c-border);margin:0;padding:0;list-style:none}.table-list__item{border-bottom:1px solid var(--c-border)}.table-list__link{color:inherit;grid-template-columns:1fr;gap:.2rem;padding:.75rem .5rem;text-decoration:none;display:grid}.table-list__link:hover,.table-list__link:focus-visible{background:var(--c-surface-alt)}.table-list__cat{color:var(--c-accent);letter-spacing:.04em;font-size:.6875rem;font-weight:700}.table-list__item--money .table-list__cat{color:#a2551a}.table-list__title{color:var(--c-text-strong);font-size:.9375rem;font-weight:700;line-height:1.6}.table-list__link:hover .table-list__title{color:var(--c-link);text-underline-offset:.2em;text-decoration:underline}.table-list__desc{color:var(--c-text-muted);font-size:.8125rem;line-height:1.75}.table-list__date{color:var(--c-text-muted);font-size:.6875rem}@media (width>=52rem){.table-list__link{grid-template-columns:9rem 1fr 7rem;align-items:baseline;column-gap:1rem}.table-list__cat{grid-row:1/span 2}.table-list__date{text-align:right;grid-area:1/3/span 2}.table-list__desc{grid-column:2}}.hero{border-bottom:1px solid var(--c-border);background:var(--c-surface-alt);padding-block:2.25rem 2rem}.hero__title{color:var(--c-text-strong);margin-bottom:.875rem;font-size:clamp(1.375rem,4.5vw,2rem);line-height:1.55}.hero__lead{max-width:44rem;color:var(--c-text-muted);font-size:.875rem;line-height:1.95}.hero__lead+.hero__lead{margin-top:.75rem}.issues{padding-block:2.5rem}.section-title{color:var(--c-text-strong);border-left:5px solid var(--c-primary);margin-bottom:.5rem;padding-left:.6rem;font-size:1.125rem;font-weight:700}.section-lead{color:var(--c-text-muted);max-width:44rem;margin-bottom:1.25rem;font-size:.875rem;line-height:1.9}.issue-table{border-collapse:collapse;width:100%;font-size:.875rem}.issue-table th,.issue-table td{border:1px solid var(--c-border);text-align:left;vertical-align:top;padding:.65rem .75rem}.issue-table thead th{background:var(--c-primary);color:#fff;letter-spacing:.04em;white-space:nowrap;font-size:.75rem}.issue-table tbody th{background:var(--c-surface-alt);color:var(--c-text-strong);width:34%;font-weight:700;line-height:1.65}.issue-table ul{gap:.3rem;margin:0;padding-left:1.1em;display:grid}.issue-table a{color:var(--c-link)}.table-scroll{-webkit-overflow-scrolling:touch;overflow-x:auto}.cat-index{border-top:1px solid var(--c-border);padding-block:2.5rem}.cat-index__list{border:1px solid var(--c-border);gap:0;margin:0;padding:0;list-style:none;display:grid}.cat-index__item{border-bottom:1px solid var(--c-border);padding:.875rem 1rem}.cat-index__item:last-child{border-bottom:0}.cat-index__name{margin-bottom:.25rem;font-size:.9375rem;font-weight:700}.cat-index__name a{color:var(--c-primary);text-decoration:none}.cat-index__name a:hover,.cat-index__name a:focus-visible{text-underline-offset:.2em;text-decoration:underline}.cat-index__desc{color:var(--c-text-muted);font-size:.8125rem;line-height:1.8}.cat-index__count{font-family:var(--font-mono);color:var(--c-accent);margin-top:.35rem;font-size:.6875rem;display:inline-block}@media (width>=52rem){.cat-index__list{grid-template-columns:1fr 1fr}.cat-index__item{border-right:1px solid var(--c-border)}.cat-index__item:nth-child(2n){border-right:0}}.guide-block{border-top:1px solid var(--c-border);padding-block:2.5rem}.guide-list{gap:.875rem;margin:0;padding:0;list-style:none;display:grid}.guide-list__item{border:1px solid var(--c-border-strong);border-top:3px solid var(--c-accent);padding:1rem 1.125rem}.guide-list__title{margin-bottom:.35rem;font-size:.9375rem;font-weight:700}.guide-list__title a{color:var(--c-text-strong);text-decoration:none}.guide-list__title a:hover,.guide-list__title a:focus-visible{color:var(--c-link);text-underline-offset:.2em;text-decoration:underline}.guide-list__desc{color:var(--c-text-muted);font-size:.8125rem;line-height:1.8}@media (width>=48rem){.guide-list{grid-template-columns:1fr 1fr}}.latest{border-top:1px solid var(--c-border);padding-block:2.5rem}.related{border-top:2px solid var(--c-primary);margin-top:2.5rem;padding-top:1.125rem}.related__title{color:var(--c-text-strong);margin-bottom:.75rem;font-size:.9375rem;font-weight:700}.related__list{gap:.5rem;margin:0;padding:0;list-style:none;display:grid}.related__list a{color:var(--c-link);font-size:.875rem;line-height:1.7}.related__cat{color:var(--c-text-muted);border:1px solid var(--c-border-strong);vertical-align:.08em;margin-right:.5rem;padding:.1em .35em;font-size:.625rem;font-weight:700;display:inline-block}.site-footer{background:var(--c-primary);color:#c2cddc;padding-block:2rem 1.75rem;font-size:.8125rem;line-height:1.85}.site-footer a{color:#e2e9f2;text-decoration:none}.site-footer a:hover,.site-footer a:focus-visible{color:#fff;text-underline-offset:.2em;text-decoration:underline}.site-footer__grid{gap:1.5rem;margin-bottom:1.5rem;display:grid}.site-footer__heading{color:#fff;letter-spacing:.06em;margin-bottom:.5rem;font-size:.75rem;font-weight:700}.site-footer__list{gap:.4rem;margin:0;padding:0;list-style:none;display:grid}.site-footer__org{border-top:1px solid #e2e9f233;gap:.2rem;padding-top:1rem;font-size:.75rem;display:grid}.site-footer__copyright{color:#94a5ba;margin-top:.75rem;font-size:.6875rem}@media (width>=40rem){.site-footer__grid{grid-template-columns:repeat(3,1fr)}}.static-head{border-top:3px solid var(--c-primary);margin-bottom:1.5rem;padding-top:1rem}.static-head__title{font-size:var(--fs-h1);color:var(--c-text-strong)}.static-head__lead{color:var(--c-text-muted);max-width:46rem;margin:.625rem 0 0;font-size:.875rem;line-height:1.9}.notfound{max-width:40rem;padding-block:2.5rem 3.5rem}.notfound__code{font-family:var(--font-mono);letter-spacing:.16em;color:var(--c-accent);margin-bottom:.5rem;font-size:.75rem}.ad-disclosure[data-astro-cid-iieyvvxv]{color:var(--c-text-muted);flex-wrap:wrap;align-items:baseline;gap:.25rem .75rem;font-size:.75rem;line-height:1.6;display:flex}.ad-disclosure--bar[data-astro-cid-iieyvvxv]{background:var(--c-disclosure-bg);border-bottom:1px solid var(--c-border);padding:.5rem var(--gutter);justify-content:center}.ad-disclosure--inline[data-astro-cid-iieyvvxv]{border:1px solid var(--c-border);border-radius:var(--radius-sm);background:var(--c-disclosure-bg);margin-block:1.5rem;padding:.5rem .75rem}.ad-disclosure__link[data-astro-cid-iieyvvxv]{color:var(--c-link);text-underline-offset:.2em;text-decoration:underline}