@font-face{font-family:Pretendard;src:url(/fonts/Pretendard-Regular.subset.woff2)format("woff2");font-weight:400;font-style:normal;font-display:swap}@font-face{font-family:Pretendard;src:url(/fonts/Pretendard-Bold.subset.woff2)format("woff2");font-weight:700;font-style:normal;font-display:swap}:root{--paper:#f7f4ec;--card:#fffdf8;--ink:#1c2b3a;--ink-soft:#4a5a6a;--line:#d8d2c4;--line-strong:#1c2b3a;--accent:#b3372b;--accent-soft:#f3e3e0;--focus:#2c5f8a;--mono:"SF Mono", ui-monospace, Menlo, monospace;--font-sans:Pretendard, "Pretendard Variable", "Apple SD Gothic Neo", "Noto Sans KR", sans-serif}*{box-sizing:border-box;margin:0;padding:0}body{background:var(--paper);color:var(--ink);font-family:var(--font-sans);-webkit-text-size-adjust:100%;background-image:repeating-linear-gradient(0deg,#1c2b3a04 0 1px,#0000 1px 3px);line-height:1.6}.wrap{max-width:720px;margin:0 auto;padding:0 20px 80px}:focus-visible{outline:2px solid var(--focus);outline-offset:2px}header{border-bottom:2px solid var(--line-strong);margin-bottom:28px;padding:14px 0}.header-in{justify-content:space-between;align-items:baseline;gap:12px;max-width:720px;margin:0 auto;padding:0 20px;display:flex}.brand{letter-spacing:-.02em;color:inherit;font-size:17px;font-weight:700;text-decoration:none}.brand .stamp{color:var(--accent);border:1.5px solid var(--accent);font-size:11px;font-weight:700;font-family:var(--mono);border-radius:3px;margin-left:6px;padding:0 5px;display:inline-block;transform:rotate(-2deg)}nav{color:var(--ink-soft);font-size:13px}nav a{color:inherit;margin-left:14px;text-decoration:none}nav a:hover{color:var(--ink)}h1{letter-spacing:-.03em;font-size:26px;line-height:1.3}.year-tag{font-family:var(--mono);color:var(--accent);letter-spacing:.05em;margin-bottom:6px;font-size:12px;font-weight:700}.lede{color:var(--ink-soft);margin:8px 0 24px;font-size:14.5px}.calc{background:var(--card);border:1px solid var(--line);border-top:3px solid var(--line-strong);margin-bottom:14px;padding:26px 26px 22px;box-shadow:0 1px #1c2b3a0f,0 8px 24px -18px #1c2b3a59}.calc h2{letter-spacing:.12em;color:var(--ink-soft);margin-bottom:18px;font-size:13px;font-weight:700}.field{margin-bottom:16px}.field label,.field-label{margin-bottom:6px;font-size:13.5px;font-weight:700;display:block}.input{border:1.5px solid var(--line);background:#fff;border-radius:4px;align-items:center;height:48px;padding:0 12px;display:flex}.input:focus-within{border-color:var(--focus);box-shadow:0 0 0 3px #2c5f8a1f}.input input{min-width:0;font-size:18px;font-family:var(--mono);font-variant-numeric:tabular-nums;text-align:right;color:var(--ink);background:0 0;border:0;outline:0;flex:1}.input .unit{color:var(--ink-soft);margin-left:8px;font-size:13px}.hint{color:var(--ink-soft);margin-top:5px;font-size:12px}.seg{border:1.5px solid var(--line);border-radius:4px;display:flex;overflow:hidden}.seg button{height:44px;color:var(--ink-soft);cursor:pointer;border:0;border-right:1px solid var(--line);background:#fff;flex:1;padding:0 4px;font-family:inherit;font-size:14px}.seg button:last-child{border-right:0}.seg button.on{background:var(--ink);color:#fff;font-weight:700}.check{color:var(--ink-soft);align-items:center;gap:8px;font-size:13.5px;display:flex}.check label{margin:0;font-size:13.5px;font-weight:400}.check input{width:16px;height:16px;accent-color:var(--ink)}.go{cursor:pointer;background:var(--ink);color:#fffdf8;letter-spacing:-.01em;border:0;border-radius:4px;width:100%;height:52px;margin-top:6px;font-family:inherit;font-size:16px;font-weight:700}.go:hover{background:#0f1e2c}.notice{background:var(--card);border:1px solid var(--line);margin:22px 0 8px;padding:24px 26px 20px;position:relative;box-shadow:0 8px 24px -18px #1c2b3a59}.notice:before{content:"";border-top:2px dashed var(--line);height:0;position:absolute;top:-1px;left:0;right:0}.n-head{justify-content:space-between;align-items:center;gap:12px;margin-bottom:14px;display:flex}.n-title{letter-spacing:.14em;font-size:13px;font-weight:700}.n-stamp{color:var(--accent);border:2px solid var(--accent);text-align:center;opacity:.85;letter-spacing:.05em;border-radius:50%;justify-content:center;align-items:center;width:52px;min-width:52px;height:52px;font-size:11px;font-weight:700;line-height:1.2;display:flex;transform:rotate(8deg)}.rows{border-top:1.5px solid var(--line-strong)}.row{border-bottom:1px solid var(--line);justify-content:space-between;align-items:baseline;gap:14px;padding:9px 2px;font-size:14px;display:flex}.row .k{color:var(--ink-soft)}.row .v{font-family:var(--mono);font-variant-numeric:tabular-nums;white-space:nowrap;font-size:15px}.row.minus .v{color:var(--focus)}.row.total{border-bottom:3px double var(--line-strong);padding:13px 2px}.row.total .k{color:var(--ink);font-size:15px;font-weight:700}.row.total .v{color:var(--accent);font-size:22px;font-weight:700}.n-msg{border-top:1.5px solid var(--line-strong);border-left:3px solid var(--accent);background:var(--accent-soft);padding:14px 16px;font-size:14px}.n-foot{color:var(--ink-soft);margin-top:12px;font-size:12px}.n-foot:empty{margin-top:0}.disclaim{color:var(--ink-soft);margin:10px 2px 34px;font-size:12px}.guide h2{letter-spacing:-.02em;border-left:4px solid var(--accent);margin:34px 0 14px;padding-left:10px;font-size:19px}.guide h3{margin:22px 0 8px;font-size:15px}.guide p{color:#33414f;margin-bottom:12px;font-size:14.5px}.guide ul,.guide ol{color:#33414f;margin:0 0 14px 20px;font-size:14.5px}.guide li{margin-bottom:6px}.guide a{color:var(--accent);text-underline-offset:2px}.table-scroll{margin:6px 0 10px;overflow-x:auto}table{border-collapse:collapse;width:100%;font-size:13.5px}th{background:var(--ink);color:#fffdf8;text-align:left;letter-spacing:.03em;white-space:nowrap;padding:9px 10px;font-size:12.5px;font-weight:700}td{border-bottom:1px solid var(--line);background:var(--card);padding:9px 10px}td.num{font-family:var(--mono);text-align:right;font-variant-numeric:tabular-nums;white-space:nowrap}.steps{counter-reset:step;margin-left:0;list-style:none}.steps li{margin-bottom:9px;padding-left:30px;position:relative}.steps li:before{counter-increment:step;content:counter(step);border:1.5px solid var(--accent);width:20px;height:20px;color:var(--accent);font-family:var(--mono);border-radius:50%;justify-content:center;align-items:center;font-size:11px;font-weight:700;display:flex;position:absolute;top:1px;left:0}.warn{border:1px solid var(--line);border-left:3px solid var(--accent);background:var(--card);margin-bottom:14px;padding:14px 16px}.warn p:last-child,.warn ul:last-child{margin-bottom:0}.cta{background:var(--card);border:1px solid var(--line);border-left:3px solid var(--accent);margin:28px 0 6px;padding:18px 20px}.cta .cta-k{letter-spacing:.12em;color:var(--ink-soft);margin-bottom:6px;font-size:12px;font-weight:700}.cta a{color:var(--ink);font-size:16px;font-weight:700;text-decoration:none}.cta a:hover{text-decoration:underline}.cta .cta-d{color:var(--ink-soft);margin:6px 0 0;font-size:13px}.guide .src{color:var(--ink-soft);margin-top:18px;font-size:12px}.faq{border:1px solid var(--line);background:var(--card);margin-bottom:8px}.faq summary{cursor:pointer;padding:13px 16px;font-size:14px;font-weight:700;list-style:none}.faq summary::-webkit-details-marker{display:none}.faq summary:before{content:"問";color:var(--accent);margin-right:9px;font-size:12px;font-weight:700}.faq p{margin:0;padding:0 16px 14px;font-size:13.5px}.rel{grid-template-columns:repeat(3,1fr);gap:10px;margin-top:14px;display:grid}.rel a{background:var(--card);border:1px solid var(--line);color:var(--ink);padding:13px 14px;font-size:13.5px;font-weight:700;text-decoration:none;display:block}.rel a span{color:var(--ink-soft);margin-top:3px;font-size:12px;font-weight:400;display:block}.rel a:hover{border-color:var(--ink)}.home-intro{color:#33414f;margin-bottom:8px;font-size:14.5px}.home-sec{margin-top:30px}.home-sec h2{letter-spacing:-.02em;border-left:4px solid var(--accent);margin-bottom:6px;padding-left:10px;font-size:17px}.home-sec>p{color:var(--ink-soft);margin-bottom:12px;font-size:13.5px}.cards{grid-template-columns:repeat(2,1fr);gap:10px;display:grid}.cards a{background:var(--card);border:1px solid var(--line);border-top:3px solid var(--line-strong);color:var(--ink);padding:16px;font-size:15px;font-weight:700;text-decoration:none;display:block}.cards a span{color:var(--ink-soft);margin-top:4px;font-size:12.5px;font-weight:400;display:block}.cards a:hover{border-color:var(--ink)}.home-sec .more{margin-top:12px}.home-sec .more a{color:var(--accent);font-weight:700;text-decoration:none}.home-sec .more a:hover{text-decoration:underline}footer{border-top:2px solid var(--line-strong);color:var(--ink-soft);margin-top:56px;padding:22px 0 40px;font-size:12.5px}.footer-in{max-width:720px;margin:0 auto;padding:0 20px}.footer-h{color:var(--ink);margin-bottom:6px;font-weight:700}.footer-links{flex-wrap:wrap;gap:8px 18px;margin-bottom:16px;display:flex}.footer-links a{color:inherit;text-decoration:none}.footer-links a:hover{color:var(--ink);text-decoration:underline}.footer-note{margin-top:6px}@media (width<=560px){.header-in{flex-wrap:wrap}nav a{margin-left:10px}.rel{grid-template-columns:1fr 1fr}.cards{grid-template-columns:1fr}h1{font-size:22px}.calc,.notice{padding-left:18px;padding-right:18px}.seg button{font-size:13px}}