:root{--ink:#172033;--muted:#5e6b80;--line:#e4e9f1;--soft:#f6f8fb;--accent:#3457d5;--accent2:#17307f;--ok:#137a53;--warn:#9a6400;--max:1120px}
*{box-sizing:border-box}body{margin:0;font-family:-apple-system,BlinkMacSystemFont,"Segoe UI","Noto Sans JP",sans-serif;color:var(--ink);line-height:1.8;background:#fff}
a{color:var(--accent);text-decoration:none}a:hover{text-decoration:underline}.wrap{max-width:var(--max);margin:auto;padding:0 22px}
header{border-bottom:1px solid var(--line);background:#fff;position:sticky;top:0;z-index:10}.head{display:flex;align-items:center;justify-content:space-between;min-height:68px;gap:20px}.brand{font-weight:800;font-size:1.2rem;color:var(--ink)}
nav{display:flex;gap:18px;font-size:.94rem}nav a{color:var(--ink)}
.hero{padding:70px 0 58px;background:linear-gradient(180deg,#f3f6ff 0,#fff 100%)}.hero h1{font-size:clamp(2rem,5vw,3.6rem);line-height:1.2;max-width:850px;margin:0 0 20px}.lead{font-size:1.08rem;color:var(--muted);max-width:760px}
.badge{display:inline-block;background:#e9efff;color:var(--accent2);padding:5px 11px;border-radius:999px;font-weight:700;font-size:.82rem}
section{padding:42px 0}h1,h2,h3{line-height:1.35}h2{font-size:1.7rem;margin-top:0}.grid{display:grid;grid-template-columns:repeat(3,1fr);gap:20px}.card{border:1px solid var(--line);border-radius:16px;padding:22px;background:#fff}.card h3{margin-top:0}.meta{color:var(--muted);font-size:.9rem}
.article{max-width:820px;margin:auto;padding:46px 22px}.article h1{font-size:2.2rem}.article h2{margin-top:48px;padding-bottom:10px;border-bottom:2px solid var(--line)}.article h3{margin-top:32px}.article p,.article li{font-size:1.02rem}
.note,.disclosure{padding:16px 18px;border-radius:12px;background:var(--soft);margin:24px 0}.disclosure{border-left:4px solid var(--accent)}
table{width:100%;border-collapse:collapse;margin:24px 0;font-size:.94rem}th,td{border:1px solid var(--line);padding:12px;text-align:left;vertical-align:top}th{background:var(--soft)}
.cta{margin:30px 0;padding:24px;border:1px solid #cbd6ff;background:#f5f7ff;border-radius:16px}.cta strong{display:block;font-size:1.1rem;margin-bottom:8px}.cta .pending{display:inline-block;margin-top:10px;padding:11px 18px;border-radius:9px;background:#dfe5f0;color:#526074;font-weight:700}
.breadcrumb{font-size:.86rem;color:var(--muted);margin-bottom:20px}.kpi{display:flex;gap:12px;flex-wrap:wrap}.kpi span{background:var(--soft);border-radius:10px;padding:8px 12px;font-size:.9rem}
footer{border-top:1px solid var(--line);margin-top:50px;padding:34px 0;color:var(--muted);font-size:.9rem}.footlinks{display:flex;gap:16px;flex-wrap:wrap}
@media(max-width:760px){nav{display:none}.grid{grid-template-columns:1fr}.hero{padding:46px 0}.article h1{font-size:1.75rem}table{font-size:.84rem;display:block;overflow-x:auto}}