/* 12ステップのガイド専用スタイル。旧版style.cssは変更しない。 */
:root{font-family:-apple-system,BlinkMacSystemFont,"Hiragino Kaku Gothic ProN","Yu Gothic",Meiryo,sans-serif;color:#193e37;background:#f4f7f4;font-size:15px;line-height:1.7;color-scheme:light}
*{box-sizing:border-box}html{scroll-behavior:smooth}body{margin:0;min-width:0}button,select{font:inherit}button{cursor:pointer}button:disabled{cursor:default;opacity:.4}button:focus-visible,select:focus-visible,a:focus-visible,summary:focus-visible{outline:3px solid #d89c52;outline-offset:3px}a{color:#126e61}p{margin:10px 0}h1,h2,h3{line-height:1.4}h3{font-size:1.06rem}
.guide-layout{display:grid;grid-template-columns:minmax(250px,280px) minmax(0,1fr);max-width:1500px;margin:auto;min-height:100vh}
.guide-sidebar{padding:22px 16px;background:#173f37;color:#fff;min-width:0}
.guide-brand{display:flex;align-items:center;gap:12px;font-weight:800;font-size:1.18rem;line-height:1.25;margin:4px 7px 23px}
.guide-brand small{font-weight:500;color:#b8d5c9;font-size:.76rem}
.guide-brandmark{height:46px;width:46px;border-radius:13px;display:grid;place-items:center;color:#183d34;background:#f2cc89;font-size:1.5rem}
.guide-nav{display:grid;gap:5px}.guide-navitem{display:flex;width:100%;align-items:center;text-align:left;gap:10px;padding:10px 12px;border:1px solid transparent;color:#d7e9e2;background:transparent;border-radius:11px;line-height:1.45;font-size:.87rem}
.guide-navitem:hover{background:#275c50}.guide-navitem.active{background:#fff;color:#164738;font-weight:700}
.guide-stepno{flex:0 0 30px;display:grid;place-items:center;height:30px;border-radius:9px;border:1px solid #6d988c;font-size:.75rem}
.guide-navitem.active .guide-stepno{border-color:#b9d1c7;background:#e8f0e9}.guide-sidefoot{color:#b6cec4;font-size:.74rem;line-height:1.7;margin:30px 10px 0}
.guide-main{min-width:0;padding:30px clamp(16px,3vw,48px) 48px}.guide-header{display:flex;gap:14px;align-items:center;justify-content:space-between;flex-wrap:wrap}
.guide-eyebrow{font-weight:800;letter-spacing:.07em;color:#255c50;font-size:.81rem;margin:0}
.guide-headerline{color:#60776e;font-size:.78rem;margin:5px 0 0}.guide-pill{color:#835922;background:#fff2d9;border-radius:100px;padding:6px 12px;font-size:.76rem;font-weight:750;white-space:nowrap}
.guide-progress{height:7px;background:#e0e8e1;overflow:hidden;border-radius:99px;margin-top:22px}.guide-progress span{display:block;height:100%;background:#2a8672;transition:width .2s}.guide-progresslabel{font-size:.77rem;color:#647c71;margin:7px 0 16px}
.guide-panel{background:#fff;border:1px solid #dee9de;box-shadow:0 12px 35px rgba(29,67,52,.05);border-radius:22px;padding:clamp(20px,3vw,39px);min-width:0}
.guide-counter{font-size:.75rem;color:#367e66;font-weight:850;letter-spacing:.1em;margin:0}
.guide-panel h1{font-size:clamp(1.45rem,2.8vw,2rem);margin:6px 0 4px}
.guide-lead{margin:0 0 26px;color:#526c62;line-height:1.75}
.guide-note{border-radius:14px;background:#eef5f0;border-left:4px solid #75a88d;padding:14px 17px;margin:18px 0 23px}
.guide-note strong{font-size:.97rem}.guide-note p{font-size:.88rem;color:#42665a;line-height:1.8;margin:7px 0 0}.guide-note-accent{background:#fff7e8;border-left-color:#d0a358}
.guide-three{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:12px;margin:20px 0 26px}
.guide-three>div{background:#f7faf7;border:1px solid #e2ebe1;border-radius:13px;padding:16px;min-width:0}
.guide-three b{display:block;color:#1d594b;font-size:1.1rem;overflow-wrap:anywhere}.guide-three span{display:block;font-size:.8rem;color:#63796f;margin-top:6px}
.guide-route{padding:18px;border:1px solid #dde9de;border-radius:13px;background:#f8faf8;font-weight:700;display:flex;flex-wrap:wrap;gap:9px;align-items:center}.guide-route span{color:#5b9b82}
.guide-muted{font-size:.8rem;color:#637a71;line-height:1.8}.guide-facts{display:grid;grid-template-columns:minmax(108px,30%) minmax(0,1fr);margin:25px 0}
.guide-facts dt,.guide-facts dd{margin:0;padding:13px 10px;border-bottom:1px solid #e5ece7}
.guide-facts dt{color:#557165;background:#f6f9f6;font-weight:750}.guide-facts dd{overflow-wrap:anywhere}
.guide-transaction-list{display:grid;gap:10px}.guide-transaction{border:1px solid #e1e9e2;border-radius:11px;padding:5px 15px;background:#fff}
.guide-transaction summary{display:flex;justify-content:space-between;gap:12px;cursor:pointer;padding:12px 0;flex-wrap:wrap}
.guide-transaction summary::marker{color:#36836c}.guide-transaction summary b{white-space:nowrap;color:#1d6654}
.guide-transaction p{margin:6px 0 12px;color:#536f64;font-size:.9rem}
.guide-cardlist{display:grid;gap:20px}.guide-fieldcard{border:1px solid #dce7df;background:#fff;border-radius:16px;padding:18px;min-width:0}
.guide-fieldtag{font-size:.75rem;color:#52766a;font-weight:750}.guide-fieldcard h3{margin:7px 0 15px;font-size:1.03rem}
.guide-value{display:flex;align-items:center;justify-content:space-between;gap:10px;flex-wrap:wrap;background:#f1f7f2;padding:13px 14px;border-radius:10px;margin-bottom:13px}
.guide-value span{color:#526d62;font-size:.83rem}.guide-value strong{color:#1c5d4c;font-size:1.16rem}
.guide-selectlabel{display:block;font-size:.83rem;font-weight:750;margin:13px 0 6px}
.guide-fieldcard select{display:block;width:100%;max-width:100%;padding:11px 12px;border:1px solid #b7cabf;border-radius:10px;background:#fff;color:#193e37;white-space:normal;min-width:0;font-size:.85rem}
.guide-smallbtn{background:transparent;color:#116956;font-weight:700;border:0;padding:10px 0;text-decoration:underline;text-underline-offset:3px}
.guide-feedback{font-size:.83rem;padding:9px 11px;border-radius:9px;margin:5px 0}
.guide-correct{background:#e7f4e8;color:#27543b}.guide-try{background:#fff6e9;color:#72532a}
.guide-reveal{border-radius:10px;background:#f7faf7;padding:13px 15px;margin-top:8px;font-size:.87rem;overflow-wrap:anywhere}
.guide-reveal p{margin:7px 0}.guide-reveal .guide-muted{margin-bottom:0}
.guide-bottomnav{display:flex;gap:12px;justify-content:space-between;margin:20px 0 0}
.guide-btn{border-radius:12px;padding:13px 20px;min-height:48px;font-weight:750;border:1px solid #286f5a}
.guide-outline{background:#fff;color:#1f5c4e}.guide-primary{background:#216b56;color:#fff}.guide-primary:hover{background:#174f3e}
.guide-jumplist{display:grid;gap:8px}.guide-jumplist button{background:#f6faf7;border:1px solid #dce7df;text-align:left;border-radius:10px;padding:11px 14px;color:#245f4e}
.guide-allfields{border:1px solid #dce7df;border-radius:13px;margin:22px 0}.guide-allfields summary{cursor:pointer;font-weight:750;padding:14px}
.guide-summarylist{padding:0 14px 14px}.guide-summarylist>div{display:flex;flex-wrap:wrap;justify-content:space-between;gap:8px;padding:10px 0;border-bottom:1px solid #edf2eb;font-size:.82rem}
.guide-summarylist strong{white-space:nowrap}.guide-sources p{padding:11px 0;border-bottom:1px solid #e7ede7;font-size:.88rem}.guide-sources small{color:#64796e}
.guide-storagewarn{color:#a64733;background:#fff0ec;padding:12px}.guide-footer{font-size:.72rem;color:#77877e;margin-top:32px}
@media(max-width:900px){.guide-layout{grid-template-columns:minmax(0,1fr)}.guide-sidebar{padding:15px 14px 12px}.guide-brand{margin:0 4px 11px;font-size:1rem}.guide-sidefoot{display:none}.guide-nav{display:flex;gap:7px;overflow-x:auto;max-width:100%;padding:3px 0 8px;scrollbar-width:thin}.guide-navitem{flex:0 0 auto;width:auto;max-width:225px;padding:8px 11px;font-size:.79rem}.guide-stepno{flex:0 0 27px;width:27px;height:27px}.guide-main{padding:18px 15px 35px}}
@media(max-width:560px){.guide-three{grid-template-columns:minmax(0,1fr)}.guide-panel{border-radius:15px;padding:18px}.guide-headerline{font-size:.74rem}.guide-value{align-items:flex-start;flex-direction:column}.guide-bottomnav{gap:8px}.guide-btn{padding:11px 9px;font-size:.83rem;flex:1}.guide-route{display:block}.guide-route span{margin:0 4px}.guide-facts{grid-template-columns:minmax(92px,34%) minmax(0,1fr);font-size:.85rem}.guide-transaction summary{font-size:.83rem}.guide-transaction summary b{font-size:.8rem}}
@media print{.guide-sidebar,.guide-bottomnav,.guide-smallbtn,.guide-progress,.guide-progresslabel{display:none!important}.guide-layout{display:block}.guide-panel{box-shadow:none;border:none}.guide-main{padding:0}}

/* 国税庁の実物様式との見比べ。PDFは公式サイトから直接参照する。 */
.guide-learning-layout{display:grid;grid-template-columns:minmax(0,1.1fr) minmax(315px,0.9fr);gap:20px;align-items:start;min-width:0}
.guide-formpane{min-width:0;position:sticky;top:16px;background:#fbfdfb;border:1px solid #dce8de;border-radius:15px;padding:16px;box-shadow:0 10px 25px rgba(30,71,51,.04)}
.guide-formhead h3{font-size:1.12rem;margin:3px 0 5px;color:#1a5445}.guide-formhead p:not(.guide-formtag){font-size:.82rem;line-height:1.65;color:#4c7363;margin:0}
.guide-formtag{font-size:.73rem;color:#2e836a;font-weight:800;margin:0}
.guide-formwarning{font-size:.8rem;border-left:3px solid #daa857;background:#fff5e5;border-radius:7px;padding:11px 12px;line-height:1.8;margin:14px 0}
.guide-formlinks{display:flex;gap:8px;flex-wrap:wrap;align-items:center;margin:13px 0 10px}.guide-formlinks a{font-size:.83rem;font-weight:750}.guide-formlinks small{color:#6e7f75;font-size:.72rem}
.guide-formviewer{border:1px solid #d7e3db;border-radius:12px;background:#fff;overflow:hidden}.guide-formviewer summary{cursor:pointer;font-weight:750;font-size:.85rem;padding:12px;background:#f2f7f2;color:#245c4c}
.guide-embed{width:100%;height:560px;overflow:hidden}.guide-embed iframe{display:block;border:0;width:100%;height:100%;background:#f0f1ef}
.guide-formviewer>.guide-muted{padding:0 11px 8px}.guide-formpane h4{font-size:.86rem;margin:16px 0 4px}.guide-formindex{padding-left:20px;font-size:.76rem;line-height:1.8;margin:4px 0 14px;color:#496858}.guide-formindex li{overflow-wrap:anywhere}
@media(max-width:1250px){.guide-learning-layout{grid-template-columns:minmax(0,1fr)}.guide-formpane{position:static;order:-1}.guide-embed{height:620px}}
@media(max-width:630px){.guide-formpane{padding:12px}.guide-embed{height:510px}.guide-formhead h3{font-size:1rem}}
/* 公式様式と並べて使う記載位置マップ（あくまで略図で、PDF画像そのものではない）。 */
.guide-field-active{border-color:#d0953e;box-shadow:0 0 0 2px rgba(220,165,75,.22)}
.guide-locatebtn{display:inline-block;margin-left:12px;margin-top:4px;border:1px solid #bd914c;border-radius:7px;color:#805727;font-weight:700;padding:7px 10px;background:#fff8ec;font-size:.8rem}
.guide-locatebtn:hover{background:#ffedce}
.guide-locator{margin:14px 0 19px;border:1px solid #cfdccf;background:#fff;border-radius:12px;padding:13px;min-width:0}
.guide-locatorhead{display:flex;align-items:start;justify-content:space-between;gap:6px;flex-wrap:wrap}
.guide-locator h4{margin:3px 0 4px;font-size:.92rem}.guide-simplified{display:inline-block;font-size:.65rem;background:#eef4ee;color:#51705f;border-radius:5px;padding:2px 5px;margin-left:3px}
.guide-locatorlegend{font-size:.67rem;font-weight:700;color:#8b652c;white-space:nowrap;margin-top:5px}
.guide-locatorlegend>span{display:inline-block;vertical-align:middle;width:11px;height:11px;background:#ffe09c;border:1px solid #c68a2e;border-radius:3px}
.guide-locatordisclaimer{font-size:.73rem;line-height:1.7;color:#586c60;margin:9px 0 12px}
.guide-locatorcurrent{background:#fff3dc;border:1px solid #eccb91;border-left:4px solid #d49a3e;border-radius:8px;padding:9px 11px;margin:9px 0 12px;display:flex;flex-direction:column;gap:2px;overflow-wrap:anywhere}
.guide-locatorcurrent b{font-size:.83rem;color:#6e491c}.guide-locatorcurrent span{font-size:.75rem;color:#75562e}
.guide-locatorcolumns{display:grid;grid-template-columns:minmax(0,2fr) minmax(54px,.7fr) minmax(54px,.7fr);gap:0;font-size:.65rem;text-align:center;font-weight:700;background:#eef3ed;color:#557264;border:1px solid #d8e2d9;border-bottom:0;border-radius:7px 7px 0 0}
.guide-locatorcolumns>span{padding:7px 2px}.guide-locatorcolumns>span+span{border-left:1px solid #d8e2d9}
.guide-locatorrows{border:1px solid #d8e2d9;border-radius:0 0 7px 7px;max-height:405px;overflow-y:auto;scrollbar-width:thin}
.guide-locatorrow{display:grid;grid-template-columns:minmax(0,1fr) minmax(54px,.55fr);width:100%;background:#fff;color:#2e4f42;padding:0;border:0;border-bottom:1px solid #e1e9e0;text-align:left;min-height:43px;font-size:.75rem}
.guide-locatorrow.with-columns{grid-template-columns:minmax(0,2fr) minmax(54px,.7fr) minmax(54px,.7fr)}
.guide-locatorrow:last-child{border-bottom:0}.guide-locatorrow:hover{background:#f2f9f1}.guide-locatorrow.is-active{background:#fff7e8;box-shadow:inset 4px 0 #c78e39}
.guide-locatorname{display:flex;gap:7px;align-items:center;padding:8px;min-width:0}
.guide-locatorname b{white-space:nowrap;color:#1c5645;font-size:.9rem}.guide-locatorname small{font-size:.71rem;line-height:1.4;overflow-wrap:anywhere;color:#586d63}
.guide-locatorcell{display:grid;place-items:center;border-left:1px solid #e0e8de;min-width:0;color:#c6d0c7;font-size:.7rem}
.guide-locatorcell.is-target{background:#ffdf94;box-shadow:inset 0 0 0 2px #c88720;color:#684017;font-weight:900;font-size:.77rem}
.guide-locatorhelp{font-size:.69rem;color:#61766b;line-height:1.6;margin:9px 0 0}
@media(max-width:630px){.guide-locatebtn{margin-left:0;display:block}.guide-locator{padding:10px}.guide-locatorrows{max-height:270px}.guide-locatorname{padding:7px 5px;gap:4px}.guide-locatorname small{font-size:.68rem}.guide-locatorrow.with-columns{grid-template-columns:minmax(0,2fr) minmax(45px,.7fr) minmax(45px,.7fr)}.guide-locatorcolumns{grid-template-columns:minmax(0,2fr) minmax(45px,.7fr) minmax(45px,.7fr)}}

/* 官公庁の実物PDFから作ったページ画像に、記載欄の目安枠を重ねる。 */
.guide-officialimage{margin:15px 0 17px;padding:11px;border:1px solid #d7e1d7;border-radius:12px;background:#fff}
.guide-officialimagehead{display:flex;align-items:center;justify-content:space-between;gap:12px;flex-wrap:wrap}
.guide-officialimagehead h4{font-size:.86rem;margin:5px 0}
.guide-zoom{border:1px solid #c88e45;border-radius:7px;background:#fff7e8;color:#875d25;padding:6px 11px;font-weight:700;font-size:.78rem}
.guide-zoom:hover{background:#fbe9cd}
.guide-imagescroll{width:100%;max-width:100%;overflow:auto;scrollbar-width:thin;max-height:600px;border:1px solid #d5ddd5;border-radius:7px;background:#e9eae6}
.guide-imageframe{width:100%;min-width:0;aspect-ratio:1024/1447;position:relative}
.guide-imageframe.is-zoomed{width:800px;max-width:none}
.guide-imageframe img{display:block;width:100%;height:auto;aspect-ratio:1024/1447}
.guide-imagehighlight{position:absolute;pointer-events:none;background:rgba(247,167,35,.24);border:2px solid #de7b1d;box-shadow:0 0 0 1px #fef4d5,inset 0 0 12px rgba(255,214,89,.18);z-index:2;border-radius:2px;transition:top .12s,left .12s}
.guide-imagecaption{font-size:.75rem;line-height:1.7;color:#5a624c;background:#fff7e9;border-radius:7px;padding:7px 10px;margin:10px 0 0}
.guide-imagescroll:focus-visible{outline:3px solid #b57631;outline-offset:2px}
@media(max-width:630px){.guide-imagescroll{max-height:520px}.guide-imageframe.is-zoomed{width:720px}.guide-officialimage{padding:9px}.guide-zoom{font-size:.72rem}}
@media print{.guide-imagescroll{max-height:none;overflow:visible}.guide-imageframe.is-zoomed{width:100%}}

/* 今の記載欄を先頭に：帳票の全文画像を開かなくても実物を確認できる。 */
.guide-imagepill{color:#2e6a51;background:#edf5ec;padding:4px 7px;font-size:.68rem;border-radius:20px;font-weight:700}
.guide-focuspreview{border:1px solid #d9e3d8;border-radius:10px;overflow:hidden;background:#fff;margin-top:9px}
.guide-focuslabel{font-size:.83rem;font-weight:800;line-height:1.55;background:#f2f7f1;margin:0;padding:9px 10px;color:#27574a}
.guide-focussvg{display:block;width:100%;height:auto;max-width:100%;background:#fff}
.guide-focusnotice{font-size:.7rem;line-height:1.65;color:#6e542c;background:#fff8e9;padding:9px 10px;margin:0}
.guide-fullform{border:1px solid #d7e3db;border-radius:9px;margin-top:11px;overflow:hidden}
.guide-fullform>summary{cursor:pointer;font-size:.82rem;font-weight:750;color:#245a46;background:#f2f7f2;padding:11px 12px}
.guide-fullform>summary:hover{background:#e8f1e8}
.guide-fullformtoolbar{display:flex;justify-content:flex-end;padding:8px 9px;background:#fff}
.guide-fullform>.guide-muted{margin:7px 10px 10px}
.guide-fullform .guide-imagescroll{max-height:440px;border-radius:0}
@media(max-width:630px){.guide-focuslabel{font-size:.8rem}.guide-fullform .guide-imagescroll{max-height:400px}}

/* 画面右側で実物画像を連続して読めるナビゲーション。 */
.guide-fieldpager{display:flex;gap:7px;align-items:center;justify-content:space-between;padding:7px 2px 5px}
.guide-fieldpager button{flex:0 1 auto;min-height:37px;padding:7px 10px;font-weight:800;color:#16584a;background:#edf6ef;border:1px solid #a9c6b6;border-radius:8px;font-size:.79rem;cursor:pointer}
.guide-fieldpager button:hover:not(:disabled){background:#dfeee3}
.guide-fieldpager button:disabled{opacity:.36;cursor:not-allowed}
.guide-fieldcount{font-size:.73rem;white-space:nowrap;font-weight:750;color:#517363;text-align:center}
.guide-mapdetails{border:1px solid #d7e3db;border-radius:9px;margin:11px 0;overflow:hidden}
.guide-mapdetails>summary{cursor:pointer;font-size:.82rem;font-weight:750;color:#245a46;background:#f2f7f2;padding:11px 12px}
.guide-mapdetails>summary:hover{background:#e8f1e8}
.guide-mapdetails>.guide-locator{margin:10px}
.guide-crop-zoom{border:1px solid #e4d1ae;border-radius:8px;margin:9px 0;overflow:hidden}
.guide-crop-zoom>summary{cursor:pointer;font-size:.8rem;font-weight:750;color:#8b5728;background:#fff6e8;padding:10px 12px}
.guide-crop-zoom>summary:hover{background:#ffecd1}
.guide-crop-scroll{max-width:100%;overflow-x:auto;overflow-y:hidden;border-top:1px solid #e4d1ae;scrollbar-width:thin;background:#fff}
.guide-crop-svg{display:block;width:850px;max-width:none;height:auto}
.guide-crop-scroll:focus-visible{outline:3px solid #b57631;outline-offset:-3px}
@media(max-width:630px){.guide-fieldpager{gap:5px}.guide-fieldpager button{font-size:.73rem;padding:7px 8px}.guide-fieldcount{font-size:.67rem}.guide-crop-svg{width:720px}}