:root {
  color-scheme: light;
  --blue: #0b43c4;
  --ink: #172033;
  --muted: #566174;
  --line: #dce3ee;
  --tint: #f2f6ff;
}

* { box-sizing: border-box; }
html { scroll-behavior: smooth; }
body {
  margin: 0;
  color: var(--ink);
  background: #fff;
  font-family: -apple-system, BlinkMacSystemFont, "Segoe UI", "PingFang SC", "Microsoft YaHei", sans-serif;
  font-size: 16px;
  line-height: 1.85;
  -webkit-text-size-adjust: 100%;
}
a { color: var(--blue); text-underline-offset: 4px; }
a:hover { text-decoration-thickness: 2px; }
a:focus-visible { outline: 3px solid var(--blue); outline-offset: 5px; border-radius: 2px; }
.skip-link { position: absolute; top: -80px; left: 20px; padding: 8px 16px; background: #fff; z-index: 1; }
.skip-link:focus { top: 12px; }
.site-header, main, .site-footer { width: min(820px, calc(100% - 48px)); margin-inline: auto; }
.site-header { display: flex; align-items: center; justify-content: space-between; gap: 24px; padding: 28px 0; border-bottom: 1px solid var(--line); }
.brand { display: inline-flex; align-items: center; }
.brand img { display: block; width: 148px; height: auto; }
.home-link { font-size: 14px; text-decoration: none; white-space: nowrap; }
.article-header { padding: 54px 0 32px; }
.eyebrow { margin: 0 0 13px; color: var(--blue); font-size: 13px; font-weight: 700; letter-spacing: .09em; }
h1, h2, h3 { line-height: 1.45; font-weight: 650; }
h1 { margin: 0 0 20px; font-size: clamp(28px, 4.6vw, 40px); letter-spacing: -.035em; }
h2 { margin: 0 0 18px; font-size: 23px; letter-spacing: -.02em; }
h3 { margin: 22px 0 8px; font-size: 17px; }
p { margin: 0 0 16px; }
.summary { max-width: 760px; margin: 0; color: var(--muted); font-size: 17px; }
.contents { padding: 20px 24px; margin: 0 0 40px; border: 1px solid var(--line); border-radius: 8px; }
.contents p { margin-bottom: 8px; font-size: 14px; font-weight: 650; }
.contents ol { margin: 0; padding-left: 22px; columns: 2; column-gap: 30px; font-size: 14px; }
.contents li { padding: 3px 0; break-inside: avoid; }
.contents a { text-decoration: none; }
.guide-section { padding: 0 0 30px; margin: 0 0 32px; border-bottom: 1px solid var(--line); scroll-margin-top: 24px; }
ul, ol { padding-left: 24px; margin: 12px 0 18px; }
li { padding-left: 3px; margin: 5px 0; }
strong { color: #152b52; font-weight: 650; }
.note { padding: 20px 24px; margin: 22px 0 8px; background: var(--tint); border-left: 3px solid var(--blue); border-radius: 0 6px 6px 0; }
.note p:last-child { margin-bottom: 0; }
.mode-list { display: grid; grid-template-columns: 1fr 1fr; gap: 14px; margin-top: 22px; }
.mode { padding: 20px; border: 1px solid var(--line); border-radius: 8px; }
.mode:last-child { grid-column: 1 / -1; }
.mode h3 { margin: 0 0 8px; }
.mode p { margin: 0; color: var(--muted); font-size: 15px; }
.mode-number { display: block; margin-bottom: 7px; color: var(--blue); font-size: 12px; font-weight: 700; letter-spacing: .06em; }
.checklist { padding-left: 0; list-style: none; }
.checklist li { position: relative; padding-left: 27px; margin: 12px 0; }
.checklist li::before { content: ""; position: absolute; left: 1px; top: .6em; width: 12px; height: 12px; border: 1.5px solid #7c8ba5; border-radius: 2px; }
.template { padding: 20px 24px; border: 1px solid var(--line); border-radius: 8px; }
.template p { padding: 9px 0; margin: 0; border-bottom: 1px dashed var(--line); }
.template p:last-child { border: 0; }
.related { margin: 40px 0 48px; }
.related h2 { font-size: 18px; }
.related-links { display: grid; grid-template-columns: 1fr 1fr; gap: 16px; }
.related a { display: block; padding: 20px; border: 1px solid var(--line); border-radius: 8px; text-decoration: none; font-size: 16px; font-weight: 650; }
.related a:hover { background: var(--tint); border-color: #bbcced; }
.related span { display: block; margin-bottom: 7px; color: var(--muted); font-size: 12px; font-weight: 400; }
.site-footer { padding: 24px 0 32px; border-top: 1px solid var(--line); font-size: 13px; color: var(--muted); }
.site-footer p { margin: 0; }
.filing-links { display: grid; gap: 6px; margin: 14px 0 0; padding: 0; list-style: none; }
.filing-links li { min-width: 0; margin: 0; padding: 0; }
.filing-links a { display: inline-flex; align-items: flex-start; gap: 6px; max-width: 100%; }
.filing-links span { min-width: 0; overflow-wrap: anywhere; }
.filing-links img { flex: 0 0 20px; width: 20px; height: 20px; margin-top: 2px; }
@media (max-width: 600px) {
  .site-header, main, .site-footer { width: calc(100% - 36px); }
  .site-header { padding: 22px 0; gap: 16px; }
  .brand img { width: 128px; }
  .article-header { padding-top: 36px; }
  .contents { padding: 18px 20px; }
  .contents ol { columns: 1; }
  .mode-list, .related-links { grid-template-columns: 1fr; }
  .mode:last-child { grid-column: auto; }
  h2 { font-size: 21px; }
  .guide-section { margin-bottom: 28px; padding-bottom: 24px; }
  .note, .template { padding: 18px 20px; }
}
@media (prefers-reduced-motion: reduce) {
  html { scroll-behavior: auto; }
}
@media print {
  @page { size: A4; margin: 16mm; }
  body { font-size: 10.5pt; line-height: 1.65; color: #000; }
  .site-header, main, .site-footer { width: 100%; }
  .site-header { padding: 0 0 12px; }
  .brand img { width: 120px; }
  .skip-link, .home-link, .contents, .related { display: none; }
  .article-header { padding: 25px 0 22px; }
  h1 { font-size: 25pt; }
  h2 { font-size: 16pt; break-after: avoid; }
  h3 { break-after: avoid; }
  .summary { font-size: 11pt; }
  .guide-section { padding-bottom: 16px; margin-bottom: 20px; }
  .mode-list { display: block; }
  .mode { margin: 10px 0; padding: 12px 16px; break-inside: avoid; }
  .note, .template { break-inside: avoid; background: #fff; }
  .mode p { font-size: 10.5pt; }
  a { color: #000; text-decoration: none; }
  p, li { orphans: 3; widows: 3; }
  .site-footer { padding-bottom: 0; font-size: 9pt; }
}