:root{color-scheme:light;--ink:#193c35;--muted:#60746b;--line:#dce3d7;--paper:#f7f6f0;font-family:'Malgun Gothic','Apple SD Gothic Neo',sans-serif;color:var(--ink);background:var(--paper)}*{box-sizing:border-box}body{margin:0}a{color:#285e49;text-underline-offset:4px}a:focus-visible{outline:3px solid #8da850;outline-offset:5px}a,button{touch-action:manipulation}.content-header{max-width:1140px;margin:auto;padding:25px 32px;border-bottom:1px solid var(--line);display:flex;align-items:center;justify-content:space-between;gap:20px}.brand{font-size:24px;font-weight:800;text-decoration:none;white-space:nowrap;letter-spacing:-.06em}.content-header nav,.content-footer nav{display:flex;gap:22px;flex-wrap:wrap;font-size:14px}.content-header nav a,.content-footer nav a{text-decoration:none}.content-main{max-width:850px;margin:auto;padding:58px 32px 76px}.eyebrow{display:inline-block;color:#527145;font-size:13px;font-weight:700;margin:0 0 12px}h1{font-size:clamp(29px,4.5vw,43px);letter-spacing:-.06em;line-height:1.4;word-break:keep-all;margin:12px 0 20px}h2{font-size:22px;letter-spacing:-.04em;line-height:1.6;word-break:keep-all;margin:0 0 16px}h3{font-size:17px;line-height:1.7;margin:10px 0}.lead{font-size:17px;line-height:1.9;color:var(--muted);margin:0 0 24px}.article-meta{font-size:12px;color:#738075;margin:0 0 35px}.breadcrumb{display:block;width:fit-content;font-size:13px;margin-bottom:25px;text-decoration:none}p,li{font-size:15px;line-height:1.95;word-break:keep-all;overflow-wrap:anywhere}p{margin:12px 0}li+li{margin-top:10px}ul,ol{padding-left:23px}article>section,.content-main>section{margin:0 0 34px;padding-bottom:28px;border-bottom:1px solid var(--line)}.takeaway{background:#edf2e5;border:1px solid #dce6ce;border-radius:16px;padding:25px 27px!important}.takeaway p:last-child{margin-bottom:0}.example{background:#fff;border:1px solid var(--line);border-left:4px solid #8fa65c;border-radius:12px;padding:20px 23px;margin:24px 0}.example>span{font-size:12px;color:#667b51;font-weight:700}.example strong{color:#285e49}.example p:last-child{margin-bottom:0}.table-scroll{overflow-x:auto;border:1px solid var(--line);border-radius:12px;margin:20px 0}table{border-collapse:collapse;width:100%;font-size:14px;background:#fff;line-height:1.7}td,th{padding:14px 16px;text-align:left;border-bottom:1px solid var(--line);white-space:nowrap}thead{background:#edf2e5}tbody th{font-weight:500}tr:last-child td,tr:last-child th{border-bottom:0}.guide-grid{display:grid;grid-template-columns:1fr 1fr;gap:18px;margin:38px 0}.guide-card{display:flex;flex-direction:column;background:#fff;border:1px solid var(--line);border-radius:16px;padding:26px;text-decoration:none;transition:border-color .15s,transform .15s}.guide-card:hover{border-color:#92aa71;transform:translateY(-2px)}.guide-number{font-size:12px;color:#78905b;font-weight:700;letter-spacing:.06em}.guide-card h2{font-size:21px;margin:15px 0 10px}.guide-card p{font-size:14px;color:var(--muted);margin:0 0 22px}.read-more{margin-top:auto;font-size:13px;font-weight:700}.reading-note{margin:36px 0;background:#eaf0df;border-radius:16px;padding:28px}.calc-link{display:inline-block;background:#193c35;color:white;text-decoration:none;padding:15px 21px;border-radius:10px;font-size:15px;font-weight:700;min-height:48px;margin:12px 0 4px}.sources li{font-size:13px}.sources p{font-size:13px;color:var(--muted)}.related{margin-top:40px}.related a{display:block;padding:15px 0;border-bottom:1px solid var(--line);font-size:14px;text-decoration:none;line-height:1.8}.content-footer{border-top:1px solid var(--line);max-width:1140px;margin:auto;padding:28px 32px;display:flex;justify-content:space-between;gap:20px;flex-wrap:wrap;color:var(--muted);font-size:12px}.content-footer nav{font-size:12px;gap:20px}.contact-email{font-weight:700;font-size:19px;overflow-wrap:anywhere}@media(max-width:680px){.content-header{padding:21px 20px;align-items:flex-start;gap:12px}.brand{font-size:21px}.content-header nav{font-size:12px;gap:10px;justify-content:flex-end;padding-top:4px}.content-main{padding:34px 20px 50px}.lead{font-size:15px}p,li{font-size:14px;line-height:1.95}h2{font-size:20px}.guide-grid{grid-template-columns:1fr;gap:14px;margin:28px 0}.guide-card{padding:23px}.takeaway{padding:22px 20px!important}.example{padding:18px 19px}.reading-note{padding:23px 20px}.content-footer{padding:24px 20px}.content-footer nav{gap:15px}td,th{font-size:12px;padding:12px}.article-meta{font-size:11px}.contact-email{font-size:17px}}@media(prefers-reduced-motion:reduce){.guide-card{transition:none}.guide-card:hover{transform:none}}