:root{--canvas: #f7f2e9;--paper: #fffdf8;--paper-tint: #f1e9dc;--ink: #2e2a26;--ink-soft: #5b534a;--ink-faint: #7a7064;--line: #e3d9c8;--line-strong: #cdbfa8;--umber: #6b5a4a;--umber-deep: #3d342c;--umber-soft: #ece3d5;--on-umber: #f5efe5;--on-umber-soft: #cbbfae;--teal: #23766b;--teal-soft: #e2efeb;--caution: #7a5a1e;--caution-soft: #f6ecd6;--font-sans: -apple-system, BlinkMacSystemFont, "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "Noto Sans CJK SC", sans-serif;--font-serif: "Songti SC", "STSong", "Noto Serif CJK SC", "Source Han Serif SC", "SimSun", serif;--font-mono: "SF Mono", ui-monospace, Menlo, Consolas, monospace;--r-sm: 6px;--r-md: 12px;--r-lg: 16px;--shadow-1: 0 1px 2px rgba(61, 52, 44, .06), 0 2px 8px rgba(61, 52, 44, .05);--shadow-2: 0 2px 4px rgba(61, 52, 44, .06), 0 12px 32px rgba(61, 52, 44, .09);--ease: cubic-bezier(.2, .7, .2, 1);--shell: 1160px}*,*:before,*:after{box-sizing:border-box}html{-webkit-text-size-adjust:100%}body{margin:0;background:var(--canvas);color:var(--ink);font:16px/1.75 var(--font-sans);-webkit-font-smoothing:antialiased}img,svg{max-width:100%;height:auto;display:block}a{color:var(--umber);text-decoration-thickness:1px;text-underline-offset:3px}a:hover{color:var(--umber-deep)}:focus-visible{outline:2px solid var(--umber);outline-offset:2px;border-radius:4px}h1,h2,h3{font-weight:600;letter-spacing:-.02em;line-height:1.3;margin:0 0 .5em}h1{font-size:clamp(1.75rem,1.2rem + 2.2vw,2.6rem)}h2{font-size:clamp(1.3rem,1.1rem + .8vw,1.65rem)}h3{font-size:1.1rem}p{margin:0 0 1em}.num{font-family:var(--font-mono);font-variant-numeric:tabular-nums}.sr{position:absolute;width:1px;height:1px;overflow:hidden;clip:rect(0 0 0 0);white-space:nowrap}.skip{position:absolute;left:-999px;top:8px;background:var(--paper);padding:8px 12px;z-index:20}.skip:focus{left:12px}.shell{max-width:var(--shell);margin:0 auto;padding:0 20px}.eyebrow{font-size:.78rem;letter-spacing:.16em;color:var(--umber);text-transform:uppercase;margin:0 0 .75em;font-weight:600}.lede{color:var(--ink-soft);font-size:1.05rem;max-width:40em}.mast{background:#f7f2e9eb;backdrop-filter:saturate(1.2) blur(8px);border-bottom:1px solid var(--line);position:sticky;top:0;z-index:10}.mast .shell{display:flex;align-items:center;justify-content:space-between;gap:16px;min-height:64px;flex-wrap:wrap}.wordmark{display:flex;align-items:center;gap:10px;color:var(--ink);text-decoration:none}.wordmark img{width:32px;height:32px;border-radius:8px}.wordmark b{display:block;font-weight:600;font-size:1rem;letter-spacing:-.01em}.wordmark small{display:block;font-size:.68rem;color:var(--ink-faint);letter-spacing:.12em}.nav{display:flex;gap:4px;flex-wrap:wrap}.nav a{color:var(--ink-soft);text-decoration:none;padding:8px 12px;border-radius:var(--r-sm);font-size:.95rem;transition:background .2s var(--ease),color .2s var(--ease);min-height:40px;display:inline-flex;align-items:center}.nav a:hover{background:var(--umber-soft);color:var(--ink)}.nav a[aria-current=page]{color:var(--ink);background:var(--umber-soft)}.hero{padding:48px 0 24px}.hero-grid{display:grid;grid-template-columns:1.1fr .9fr;gap:40px;align-items:end}.hero h1{margin-bottom:.35em}.facts{display:grid;grid-template-columns:repeat(3,1fr);gap:0;border-top:1px solid var(--line-strong);border-bottom:1px solid var(--line-strong)}.facts div{padding:14px 16px 12px;border-left:1px solid var(--line)}.facts div:first-child{border-left:0;padding-left:0}.facts b{display:block;font-family:var(--font-mono);font-size:1.45rem;font-weight:600;color:var(--ink);letter-spacing:-.02em}.facts span{display:block;font-size:.82rem;color:var(--ink-soft);line-height:1.5}.desk{display:grid;grid-template-columns:minmax(0,5fr) minmax(0,7fr);gap:28px;align-items:start;padding:8px 0 56px}.card{background:var(--paper);border:1px solid var(--line);border-radius:var(--r-lg);box-shadow:var(--shadow-1)}.form{padding:22px 22px 18px}.form h2{font-size:1.05rem;margin-bottom:1em;display:flex;justify-content:space-between;align-items:baseline}.form h2 small{font-weight:400;font-size:.78rem;color:var(--ink-faint);letter-spacing:0}fieldset{border:0;margin:0 0 16px;padding:0 0 14px;border-bottom:1px dashed var(--line);min-width:0}fieldset:last-of-type{border-bottom:0;margin-bottom:0}legend{font-size:.76rem;letter-spacing:.14em;color:var(--umber);font-weight:600;padding:0;margin-bottom:10px}.field{margin-bottom:12px}.field>label,.field>.flabel{display:block;font-size:.88rem;color:var(--ink-soft);margin-bottom:6px}.row2{display:grid;grid-template-columns:1fr 1fr;gap:12px}input[type=number],select{width:100%;min-height:44px;padding:8px 12px;font:inherit;font-size:1rem;color:var(--ink);background:#fff;border:1px solid var(--line-strong);border-radius:var(--r-sm);transition:border-color .2s var(--ease),box-shadow .2s var(--ease)}input[type=number]{font-family:var(--font-mono);font-variant-numeric:tabular-nums}input:focus,select:focus{outline:none;border-color:var(--umber);box-shadow:0 0 0 3px var(--umber-soft)}.seg{display:flex;flex-wrap:wrap;gap:6px}.seg label{position:relative}.seg input{position:absolute;opacity:0;inset:0}.seg span{display:inline-flex;align-items:center;min-height:40px;padding:6px 12px;border:1px solid var(--line-strong);border-radius:var(--r-sm);font-size:.9rem;color:var(--ink-soft);background:#fff;cursor:pointer;transition:all .18s var(--ease)}.seg input:checked+span{background:var(--umber-deep);border-color:var(--umber-deep);color:var(--on-umber)}.seg input:focus-visible+span{box-shadow:0 0 0 3px var(--umber-soft)}.check{display:flex;gap:8px;align-items:flex-start;font-size:.9rem;color:var(--ink-soft);min-height:32px}.check input{width:18px;height:18px;margin-top:4px;accent-color:var(--umber-deep)}.hint{font-size:.8rem;color:var(--ink-faint);margin:6px 0 0;line-height:1.55}.js .no-js-note{display:none}[hidden]{display:none!important}.slip{padding:0;overflow:hidden}.slip-head{display:flex;justify-content:space-between;gap:12px;align-items:flex-end;padding:18px 22px 14px;background:var(--paper-tint);border-bottom:1px solid var(--line-strong);flex-wrap:wrap}.slip-head h2{font-family:var(--font-serif);font-weight:600;font-size:1.35rem;letter-spacing:.08em;margin:0}.slip-head p{margin:0;font-size:.78rem;color:var(--ink-faint)}.slip-meta{display:grid;grid-template-columns:repeat(4,1fr);border-bottom:1px solid var(--line)}.slip-meta div{padding:10px 14px;border-left:1px solid var(--line);min-width:0}.slip-meta div:first-child{border-left:0;padding-left:22px}.slip-meta dt{font-size:.72rem;color:var(--ink-faint);letter-spacing:.08em}.slip-meta dd{margin:0;font-size:.92rem;font-weight:600}.slip-body{padding:4px 22px 18px}.ledger{width:100%;border-collapse:collapse;font-size:.92rem}.ledger thead th{font-size:.72rem;letter-spacing:.08em;color:var(--ink-faint);font-weight:500;text-align:left;padding:12px 8px 8px;border-bottom:1px solid var(--line-strong)}.ledger th.num,.ledger td.num{text-align:right}.ledger tbody th{text-align:left;font-weight:600;padding:12px 8px 2px;vertical-align:top}.ledger tbody td{padding:12px 8px 2px;vertical-align:top}.ledger .tname{display:block}.ledger thead th:first-child{width:30%}.ledger tbody th{min-width:7.5em}.ledger .payer{display:inline-block;margin-top:2px;font-size:.7rem;font-weight:500;color:var(--umber);border:1px solid var(--line-strong);border-radius:999px;padding:0 8px;letter-spacing:.06em}.ledger .rate{color:var(--ink-soft);white-space:nowrap}.ledger .amt{font-weight:600;font-size:1rem}.ledger tr.sub td{padding:2px 8px 12px;border-bottom:1px solid var(--line);font-size:.78rem;color:var(--ink-faint);line-height:1.6}.relief{display:inline-block;background:var(--teal-soft);color:var(--teal);border-radius:4px;padding:1px 8px;margin:0 8px 4px 0;font-weight:500}.relief b{font-weight:600}.rnote{margin-right:8px}.refs a{color:var(--ink-faint);margin-right:10px;text-decoration-color:var(--line-strong)}.refs a:hover{color:var(--umber)}.refs a.own{font-style:normal;color:var(--caution)}.ledger tfoot th{text-align:right;font-weight:500;color:var(--ink-soft);padding:8px;font-size:.88rem}.ledger tfoot td{padding:8px;font-weight:600}.ledger tfoot .t-buyer th,.ledger tfoot .t-buyer td{padding-top:14px}.ledger tfoot .t-total th,.ledger tfoot .t-total td{border-top:3px double var(--umber);padding-top:12px;font-size:1.05rem;color:var(--ink)}.ledger tfoot .t-total td{font-size:1.35rem}.saved{margin:10px 0 0;font-size:.86rem;color:var(--ink-soft);text-align:right}.saved b{color:var(--teal)}.warns{margin:12px 0 0;padding:10px 14px 10px 30px;background:var(--caution-soft);color:var(--caution);border-radius:var(--r-sm);font-size:.84rem;line-height:1.6}.slip-foot{padding:12px 22px 16px;border-top:1px dashed var(--line-strong);font-size:.78rem;color:var(--ink-faint);display:flex;justify-content:space-between;gap:12px;flex-wrap:wrap}.section{padding:56px 0}.section.tint{background:var(--paper-tint);border-top:1px solid var(--line);border-bottom:1px solid var(--line)}.section-head{display:flex;justify-content:space-between;align-items:flex-end;gap:16px;margin-bottom:24px;flex-wrap:wrap}.section-head p{margin:0;color:var(--ink-soft);max-width:36em}.split{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,1fr);gap:32px;align-items:start}.matrix{width:100%;border-collapse:separate;border-spacing:0;background:var(--paper);border:1px solid var(--line);border-radius:var(--r-md);overflow:hidden;box-shadow:var(--shadow-1)}.matrix th,.matrix td{padding:14px 16px;border-bottom:1px solid var(--line);text-align:left}.matrix tr:last-child th,.matrix tr:last-child td{border-bottom:0}.matrix thead th{background:var(--umber-soft);font-size:.8rem;letter-spacing:.06em;color:var(--ink-soft);font-weight:600}.matrix td{font-family:var(--font-mono);font-size:1.15rem;font-weight:600;border-left:1px solid var(--line)}.matrix td.plain{color:var(--ink-faint);font-size:.95rem;font-weight:500;font-family:var(--font-sans)}.matrix td.on{background:var(--umber-deep);color:var(--on-umber)}.matrix tbody th{font-weight:500;font-size:.92rem}.track{list-style:none;margin:0;padding:0;display:grid;gap:12px}.track li{display:grid;grid-template-columns:112px 1fr;gap:16px;padding:16px 18px;background:var(--paper);border:1px solid var(--line);border-radius:var(--r-md);box-shadow:var(--shadow-1)}.track .yr{font-family:var(--font-mono);font-weight:600;color:var(--umber);font-size:1.05rem}.track p{margin:0;font-size:.92rem;color:var(--ink-soft)}.track p b{color:var(--ink);font-weight:600}.ok{color:var(--teal);font-weight:600}.cards{display:grid;grid-template-columns:repeat(auto-fill,minmax(280px,1fr));gap:20px}a.card{display:block;padding:22px 22px 18px;color:var(--ink);text-decoration:none;transition:transform .25s var(--ease),box-shadow .25s var(--ease)}a.card:hover{transform:translateY(-2px);box-shadow:var(--shadow-2);color:var(--ink)}a.card h2,a.card h3{font-size:1.12rem;margin-bottom:.4em}a.card p{color:var(--ink-soft);font-size:.92rem;margin:0}a.card .meta{font-size:.76rem;color:var(--ink-faint);margin-bottom:.6em;letter-spacing:.06em}.faq{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:16px}.faq details{background:var(--paper);border:1px solid var(--line);border-radius:var(--r-md);padding:14px 18px}.faq summary{cursor:pointer;font-weight:600;min-height:32px}.faq details p{margin:.6em 0 0;color:var(--ink-soft);font-size:.93rem}.page{padding:40px 0 8px}.crumbs{font-size:.85rem;color:var(--ink-faint);margin-bottom:1em}.crumbs a{color:var(--ink-faint)}.meta{color:var(--ink-faint);font-size:.88rem}.article-grid{display:grid;grid-template-columns:minmax(0,1fr) 300px;gap:48px;align-items:start;padding-bottom:48px}.prose{max-width:44em}.prose h2{margin-top:1.8em}.prose h3{margin-top:1.4em}.prose ul,.prose ol{padding-left:1.3em}.prose li{margin-bottom:.4em}.prose blockquote{margin:1.2em 0;padding:14px 18px;background:var(--paper);border-left:3px solid var(--umber);border-radius:0 var(--r-sm) var(--r-sm) 0;color:var(--ink)}.prose blockquote cite{display:block;margin-top:8px;font-style:normal;font-size:.8rem;color:var(--ink-faint)}.calc{font-family:var(--font-mono);font-size:.9rem;background:var(--paper);border:1px solid var(--line);border-radius:var(--r-sm);padding:14px 16px;white-space:pre-wrap;line-height:1.7;margin:0 0 1.2em}.tablewrap{overflow-x:auto;margin:0 0 1.2em;border:1px solid var(--line);border-radius:var(--r-sm);background:var(--paper)}.tablewrap table{border-collapse:collapse;width:100%;font-size:.9rem;min-width:520px}.tablewrap th,.tablewrap td{padding:10px 12px;border-bottom:1px solid var(--line);text-align:left}.tablewrap thead th{background:var(--paper-tint);font-weight:600;font-size:.82rem}.tablewrap td.num,.tablewrap th.num{text-align:right}.tablewrap tr:last-child td{border-bottom:0}.own-tag{display:inline-block;font-size:.72rem;color:var(--caution);background:var(--caution-soft);border-radius:4px;padding:0 6px;margin-left:6px;vertical-align:2px;font-weight:500}.aside{position:sticky;top:84px;display:grid;gap:16px}.aside .card{padding:18px 20px}.aside h3{font-size:.95rem}.aside p{font-size:.88rem;color:var(--ink-soft)}.btn{display:inline-flex;align-items:center;justify-content:center;min-height:44px;padding:8px 18px;border-radius:var(--r-sm);font-weight:600;text-decoration:none;border:1px solid var(--umber-deep);color:var(--umber-deep);background:transparent;transition:transform .2s var(--ease),background .2s var(--ease)}.btn:hover{transform:translateY(-1px);background:var(--umber-soft);color:var(--umber-deep)}.btn.solid{background:var(--umber-deep);color:var(--on-umber)}.btn.solid:hover{background:var(--umber);color:#fff}.src-group{margin-bottom:40px}.src{background:var(--paper);border:1px solid var(--line);border-radius:var(--r-md);padding:18px 20px;margin-bottom:14px;scroll-margin-top:90px}.src:target{border-color:var(--umber);box-shadow:0 0 0 3px var(--umber-soft)}.src h3{font-size:1rem;margin-bottom:.3em}.src .doc{font-size:.82rem;color:var(--ink-faint);margin-bottom:.6em}.src blockquote{margin:0 0 .7em;padding:10px 14px;background:var(--paper-tint);border-radius:var(--r-sm);font-size:.93rem}.src .use{font-size:.88rem;color:var(--ink-soft);margin:0 0 .4em}.src .link{font-size:.8rem;word-break:break-all;margin:0}.src.ownrule{border-style:dashed;border-color:var(--line-strong)}.toc{display:flex;flex-wrap:wrap;gap:8px;margin:0 0 32px;padding:0;list-style:none}.toc a{display:inline-flex;min-height:40px;align-items:center;padding:6px 12px;border:1px solid var(--line-strong);border-radius:999px;font-size:.88rem;text-decoration:none;color:var(--ink-soft);background:var(--paper)}.toc a:hover{color:var(--ink);border-color:var(--umber)}.support{margin:8px 0 48px;padding:20px 22px;display:flex;gap:20px;align-items:center;justify-content:space-between;background:var(--paper);border:1px solid var(--line);border-radius:var(--r-lg)}.support p{margin:0;font-size:.9rem;color:var(--ink-soft);max-width:48em}.footer{background:var(--umber-deep);color:var(--on-umber-soft);padding:32px 0 36px;font-size:.86rem}.footer .shell{display:flex;justify-content:space-between;gap:20px;flex-wrap:wrap;align-items:center}.footer b{color:var(--on-umber);font-weight:600}.footer nav{display:flex;gap:18px;flex-wrap:wrap}.footer a{color:var(--on-umber);text-decoration:none;min-height:32px;display:inline-flex;align-items:center}.footer a:hover{color:#fff;text-decoration:underline}.js .reveal{opacity:0;transform:translateY(10px);transition:opacity .6s var(--ease),transform .6s var(--ease)}.js .reveal.in{opacity:1;transform:none}@media(prefers-reduced-motion:reduce){.js .reveal{opacity:1;transform:none;transition:none}*{transition:none!important}}@media(max-width:960px){.hero-grid,.desk,.split,.article-grid{grid-template-columns:minmax(0,1fr)}.aside{position:static}.faq{grid-template-columns:minmax(0,1fr)}}@media(max-width:640px){body{font-size:15.5px}.shell{padding:0 16px}.hero{padding-top:28px}.facts{grid-template-columns:minmax(0,1fr)}.facts div{border-left:0;padding-left:0;border-top:1px solid var(--line)}.facts div:first-child{border-top:0}.form,.slip-body{padding-left:16px;padding-right:16px}.slip-head{padding:16px}.slip-meta{grid-template-columns:repeat(2,minmax(0,1fr))}.slip-meta div,.slip-meta div:first-child{padding:8px 16px;border-left:0;border-top:1px solid var(--line)}.slip-foot{padding:12px 16px 14px}.ledger thead{display:none}.ledger,.ledger tbody,.ledger tfoot{display:block}.ledger tr{display:grid;grid-template-columns:minmax(0,1fr) auto;column-gap:12px}.ledger tbody tr:not(.sub) th{grid-column:1 / -1;padding:12px 0 4px}.ledger tbody tr:not(.sub) td{padding:2px 0}.ledger tbody tr:not(.sub) td:before{content:attr(data-label) "：";color:var(--ink-faint);font-family:var(--font-sans);font-size:.76rem}.ledger tbody tr:not(.sub) td.num{text-align:left}.ledger tbody tr:not(.sub) td.amt{grid-column:1 / -1}.ledger tr.sub td{grid-column:1 / -1;padding:4px 0 12px}.ledger tfoot tr{grid-template-columns:minmax(0,1fr) auto}.ledger tfoot th{grid-column:1;text-align:left;padding:8px 0}.ledger tfoot td{padding:8px 0}.ledger tfoot .t-total th,.ledger tfoot .t-total td{padding-top:12px}.row2{grid-template-columns:minmax(0,1fr)}.track li{grid-template-columns:minmax(0,1fr);gap:4px}.support{flex-direction:column;align-items:flex-start}.matrix th,.matrix td{padding:12px 10px}.nav a{padding:6px 10px}}
