:root{--paper: #ffffff;--paper-2: #f4f4f2;--ink: #1a1a1a;--ink-2: #5a5a5a;--ink-3: #8a8a8a;--rule: #d6d6d3;--rule-strong: #1a1a1a;--vermilion: #c8321e;--vermilion-weak: #fbe9e5;--green: #1e6b3a;--green-weak: #e6f2ea;--amber: #b8651b;--amber-weak: #fbefe2;--radius: 4px;--maxw: 1040px;--gutter: 16px;--font: "BIZ UDPGothic", "Hiragino Sans", "Hiragino Kaku Gothic ProN", "Yu Gothic UI", Meiryo, system-ui, sans-serif}*{box-sizing:border-box}html{-webkit-text-size-adjust:100%}@media(prefers-reduced-motion:no-preference){html{scroll-behavior:smooth}}body{margin:0;font-family:var(--font);font-size:16px;line-height:1.85;color:var(--ink);background:var(--paper);overflow-x:hidden;font-feature-settings:"palt"}a{color:var(--ink);text-decoration:underline;text-decoration-color:var(--ink-3);text-underline-offset:3px}a:hover{text-decoration-color:var(--vermilion)}a:focus-visible,button:focus-visible,input:focus-visible{outline:2px solid var(--vermilion);outline-offset:2px}img{max-width:100%;height:auto}h1,h2,h3{line-height:1.4;margin:0 0 .5em;font-weight:700;letter-spacing:0}h1{font-size:1.7rem}h2{font-size:1.2rem;margin-top:2.6em;padding-bottom:.35em;border-bottom:2px solid var(--rule-strong)}h3{font-size:1.05rem;margin-top:1.8em}p{margin:0 0 1em}small{color:var(--ink-2);font-size:.85em}code{background:var(--paper-2);padding:.1em .4em;border-radius:3px;font-size:.92em}strong{font-weight:700}ol,ul{padding-left:1.4em}.num,.tn{font-variant-numeric:tabular-nums}.container{max-width:var(--maxw);margin:0 auto;padding:0 var(--gutter)}.narrow,.prose{max-width:760px}.prose h2{margin-top:2.2em}.prose table{font-size:.9rem}.prose blockquote{margin:1em 0;padding:8px 16px;border-left:3px solid var(--rule);color:var(--ink-2)}.site-header{background:var(--paper);border-bottom:1px solid var(--rule);position:sticky;top:0;z-index:50}.site-header:before{content:"";display:block;height:3px;background:var(--vermilion)}.site-header .container{display:flex;align-items:center;justify-content:space-between;height:54px;gap:12px}.brand{font-weight:700;font-size:1.1rem;color:var(--ink);text-decoration:none;white-space:nowrap;letter-spacing:.02em}.brand span{color:var(--vermilion)}.nav{display:flex;gap:2px;overflow-x:auto;scrollbar-width:none;mask-image:linear-gradient(90deg,#000 85%,transparent);-webkit-mask-image:linear-gradient(90deg,#000 85%,transparent)}.nav::-webkit-scrollbar{display:none}.nav a{white-space:nowrap;text-decoration:none;color:var(--ink-2);font-size:.9rem;padding:6px 10px;border-bottom:2px solid transparent}.nav a:hover{color:var(--ink)}.nav a[aria-current=page]{color:var(--ink);border-bottom-color:var(--vermilion)}.site-footer{margin-top:72px;border-top:1px solid var(--rule);font-size:.88rem;color:var(--ink-2)}.site-footer .container{padding:28px var(--gutter) 40px}.site-footer nav{display:flex;flex-wrap:wrap;gap:6px 18px;margin-bottom:14px}.site-footer a{color:var(--ink-2)}.main{padding:20px 0 0}.hero{padding:28px 0 8px}.hero h1{font-size:2rem;line-height:1.3;max-width:22em}.hero .lead{font-size:1.02rem;color:var(--ink-2);max-width:40em}@media(min-width:720px){.hero{padding:48px 0 16px}.hero h1{font-size:2.6rem}}.breadcrumb{font-size:.82rem;color:var(--ink-2);margin:10px 0 18px}.breadcrumb ol{list-style:none;padding:0;margin:0;display:flex;flex-wrap:wrap;gap:4px}.breadcrumb li+li:before{content:"/";margin:0 6px;color:var(--rule)}.breadcrumb a{color:var(--ink-2);text-decoration:none}.breadcrumb a:hover{text-decoration:underline}.article-meta{font-size:.85rem;color:var(--ink-2);margin-bottom:18px}.card{background:var(--paper);border:1px solid var(--rule);border-radius:var(--radius);padding:18px}.grid{display:grid;gap:14px;grid-template-columns:1fr}@media(min-width:640px){.grid-2{grid-template-columns:1fr 1fr}.grid-3{grid-template-columns:repeat(3,1fr)}}.pr-notice{font-size:.78rem;color:var(--ink-2);border:1px solid var(--rule);border-radius:var(--radius);padding:5px 10px;margin:0 0 16px}.stat .v small{display:block}.note{font-size:.88rem;color:var(--ink-2);border-left:3px solid var(--rule-strong);padding:6px 14px;margin:16px 0}.note strong{color:var(--ink)}.sample-warning{border-left-color:var(--amber);color:var(--amber)}.slip{border:1.5px solid var(--rule-strong);background:var(--paper);margin:18px 0 8px}.slip-head{display:flex;justify-content:space-between;align-items:center;gap:10px;min-height:46px;padding:0 14px;border-bottom:1.5px solid var(--rule-strong)}.slip-head .t{white-space:nowrap;overflow:hidden;text-overflow:ellipsis}.slip-head .s{white-space:nowrap}.slip-head .t{font-weight:700}.slip-head .s{font-size:.8rem;color:var(--ink-2)}.slip-cols{display:grid;grid-template-columns:1fr}@media(min-width:560px){.slip-cols{grid-template-columns:1fr 1fr}.slip-col+.slip-col{border-left:1px solid var(--rule)}}.slip-col{padding:8px 14px 6px}.slip-col.deduct{background:var(--paper-2)}.slip-col h4{margin:0;height:24px;line-height:24px;font-size:.78rem;font-weight:700;color:var(--ink-2)}.slip-row{display:grid;grid-template-columns:1fr auto;align-items:center;gap:10px;height:60px;padding:2px 0;border-bottom:1px dotted var(--rule);font-size:.95rem}.slip-row:last-child{border-bottom:0}.slip-row .k{color:var(--ink-2);white-space:nowrap;overflow:hidden;text-overflow:ellipsis;line-height:1.5}.slip-row .k small{display:block;font-size:.72rem;color:var(--ink-3);line-height:1.4;white-space:normal}.slip-row .v{font-variant-numeric:tabular-nums;font-weight:700;white-space:nowrap}.slip-total{display:flex;justify-content:space-between;align-items:center;gap:12px;min-height:72px;padding:8px 14px;border-top:1.5px solid var(--rule-strong);background:var(--vermilion-weak)}.slip-total .k{font-weight:700}.slip-total .k small{display:block;font-weight:400;color:var(--ink-2);font-size:.75rem}.slip-total .v{font-size:1.8rem;font-weight:700;color:var(--vermilion);font-variant-numeric:tabular-nums;line-height:1.1;white-space:nowrap}.slip-total .v small{font-size:.9rem;color:var(--vermilion)}.slip-rent{display:flex;justify-content:space-between;align-items:center;gap:12px;min-height:56px;padding:6px 14px;border-top:1px dashed var(--rule-strong);background:var(--paper)}.slip-rent .k{font-weight:700;font-size:.92rem}.slip-rent .k small{display:block;font-weight:400;color:var(--ink-2);font-size:.72rem;line-height:1.4}.slip-rent .v{font-size:1.25rem;font-weight:700;font-variant-numeric:tabular-nums;white-space:nowrap;color:var(--ink)}.slip-rent .v small{font-size:.8rem;color:var(--ink-2)}.slip.compact .slip-rent{min-height:48px}.slip.compact .slip-rent .v{font-size:1.1rem}.slip-foot{font-size:.78rem;color:var(--ink-2);padding:8px 14px;border-top:1px solid var(--rule)}.slip.compact .slip-total .v{font-size:1.5rem}.stats{display:grid;grid-template-columns:repeat(2,1fr);border-top:1px solid var(--rule);border-left:1px solid var(--rule);margin:16px 0}@media(min-width:640px){.stats{grid-template-columns:repeat(3,1fr)}}@media(min-width:760px){.stats.stats-4{grid-template-columns:repeat(4,1fr)}}.stat{padding:10px 12px;border-right:1px solid var(--rule);border-bottom:1px solid var(--rule)}.stat .k{font-size:.75rem;color:var(--ink-2)}.stat .v{font-size:1.35rem;font-weight:700;line-height:1.25;font-variant-numeric:tabular-nums}.stat .v small{font-size:.72rem;font-weight:400;color:var(--ink-2)}.badge{display:inline-block;font-size:.74rem;font-weight:700;padding:1px 8px;border-radius:3px;border:1px solid currentColor;line-height:1.6;vertical-align:middle}.badge.ok{color:var(--green);background:var(--green-weak)}.badge.ng{color:var(--ink-3);background:var(--paper-2)}.badge.accent{color:var(--amber);background:var(--amber-weak)}.table-wrap{overflow-x:auto;-webkit-overflow-scrolling:touch;margin:14px 0 6px;border-top:1.5px solid var(--rule-strong);border-bottom:1px solid var(--rule)}table{border-collapse:collapse;width:100%;font-size:.92rem;background:var(--paper)}th,td{padding:9px 10px;border-bottom:1px solid var(--rule);text-align:left;vertical-align:top;white-space:nowrap}td.wrap{white-space:normal;min-width:220px}thead th{font-weight:700;font-size:.8rem;color:var(--ink-2);position:sticky;top:0;background:var(--paper);border-bottom:1px solid var(--rule-strong)}tbody tr:last-child td{border-bottom:0}th[data-sort]{cursor:pointer;user-select:none}th[data-sort]:after{content:" ↕";color:var(--ink-3);font-size:.8em}th[data-sort].asc:after{content:" ▲";color:var(--vermilion)}th[data-sort].desc:after{content:" ▼";color:var(--vermilion)}td.num,th.num{text-align:right;font-variant-numeric:tabular-nums}.table-hint{font-size:.8rem;color:var(--ink-2);margin:6px 0 14px}.dl{margin:0;border-top:1.5px solid var(--rule-strong)}.dl>div{display:grid;grid-template-columns:120px 1fr;border-bottom:1px solid var(--rule)}@media(min-width:640px){.dl>div{grid-template-columns:160px 1fr}}.dl dt{padding:10px 0;font-size:.85rem;color:var(--ink-2);margin:0}.dl dd{padding:10px 0 10px 12px;margin:0}.ranks{border-top:1.5px solid var(--rule-strong)}.rank{display:grid;grid-template-columns:2.2em 1fr auto;gap:6px 12px;align-items:baseline;padding:12px 0;border-bottom:1px solid var(--rule)}.rank .no{font-variant-numeric:tabular-nums;color:var(--ink-3);font-weight:700}.rank .name{font-weight:700}.rank .name a{text-decoration:none}.rank .name a:hover{text-decoration:underline}.rank .total{font-size:1.35rem;font-weight:700;font-variant-numeric:tabular-nums;white-space:nowrap}.rank .total small{font-size:.72rem;font-weight:400;color:var(--ink-2)}.rank .detail{grid-column:2 / -1;font-size:.84rem;color:var(--ink-2);display:flex;flex-wrap:wrap;gap:4px 12px}.rank .detail span b{color:var(--ink);font-variant-numeric:tabular-nums}.cta{margin:36px 0;padding:18px 18px 14px;border:1.5px solid var(--vermilion);border-radius:var(--radius)}.cta h2{border:0;margin-top:0;font-size:1.1rem}.cta-list{display:grid;gap:10px;grid-template-columns:1fr}@media(min-width:640px){.cta-list{grid-template-columns:1fr 1fr}}.cta-item{border:1px solid var(--rule);border-radius:var(--radius);padding:14px;display:flex;flex-direction:column;gap:6px}.cta-item .name{font-weight:700}.cta-item p{font-size:.88rem;color:var(--ink-2);margin:0;flex:1}.btn{display:inline-block;text-align:center;background:var(--ink);color:#fff;text-decoration:none;font-weight:700;padding:10px 16px;border-radius:var(--radius)}.btn:hover,.btn.secondary{background:var(--vermilion)}.btn.outline{background:#fff;color:var(--ink);border:1.5px solid var(--ink)}.source-box{margin:28px 0 0;padding:14px 16px;border-top:1.5px solid var(--rule-strong);font-size:.85rem;color:var(--ink-2);display:flex;gap:16px;align-items:flex-start}.source-box>div{flex:1}.source-box ul{margin:6px 0 0;padding-left:18px}.source-box a{word-break:break-all}.search{position:relative;margin:14px 0 18px}.search input{width:100%;font-size:1rem;font-family:inherit;padding:12px 14px;border:1.5px solid var(--ink);border-radius:var(--radius);outline:none;background:#fff}.search input::placeholder{color:var(--ink-3)}.search-results{position:absolute;left:0;right:0;top:100%;background:#fff;border:1.5px solid var(--ink);border-top:0;max-height:320px;overflow:auto;z-index:20;display:none}.search-results a{display:block;padding:10px 14px;text-decoration:none;border-bottom:1px solid var(--rule)}.search-results a:last-child{border-bottom:0}.search-results a small{margin-left:8px}.search-results.open{display:block}.company-list{list-style:none;padding:0;margin:0;display:grid;gap:0;grid-template-columns:1fr;border-top:1.5px solid var(--rule-strong)}@media(min-width:640px){.company-list{grid-template-columns:1fr 1fr;gap:0 24px}}.company-list a{display:block;padding:10px 0;border-bottom:1px solid var(--rule);text-decoration:none}.company-list a:hover div:first-child{text-decoration:underline}.company-list .meta{font-size:.8rem;color:var(--ink-2)}.article-list{list-style:none;padding:0;margin:0;border-top:1.5px solid var(--rule-strong)}.article-list li{padding:14px 0;border-bottom:1px solid var(--rule)}.article-list .date{font-size:.78rem;color:var(--ink-2);font-variant-numeric:tabular-nums}.article-list h3{margin:2px 0 4px}.article-list a{text-decoration:none}.article-list a:hover{text-decoration:underline}.chips{display:flex;flex-wrap:wrap;gap:8px;margin:10px 0}.chips a{text-decoration:none;font-size:.88rem;padding:6px 12px;border-radius:999px;border:1px solid var(--ink)}.chips a:hover{background:var(--ink);color:#fff}.sr-only{position:absolute;width:1px;height:1px;overflow:hidden;clip:rect(0 0 0 0)}.two{display:grid;gap:16px;grid-template-columns:1fr;align-items:stretch}.two .slip{margin:0;display:flex;flex-direction:column}.two .slip .slip-cols{flex:1}@media(min-width:720px){.two{grid-template-columns:1fr 1fr}}.lead-ruled{border-top:1.5px solid var(--rule-strong);padding-top:14px}.uniq{list-style:none;padding:0;margin:10px 0 4px;display:grid;grid-template-columns:1fr;gap:0;border-top:1px solid var(--rule)}.uniq li{padding:10px 2px;border-bottom:1px solid var(--rule);font-size:.95rem;line-height:1.6}@media(min-width:760px){.uniq{grid-template-columns:1fr 1fr;column-gap:28px}}.co-head h1{margin-bottom:4px}.co-meta{display:flex;flex-wrap:wrap;gap:4px 14px;font-size:.85rem;color:var(--ink-2);margin:0 0 14px}.co-meta span{font-variant-numeric:tabular-nums}.co-notice{border:1.5px solid var(--amber);background:var(--amber-weak);color:var(--ink);border-radius:var(--radius);padding:10px 14px;font-size:.92rem;margin:12px 0 16px}.kpis{display:grid;grid-template-columns:repeat(2,1fr);border-top:1.5px solid var(--rule-strong);margin:20px 0 8px}@media(min-width:720px){.kpis{grid-template-columns:repeat(3,1fr)}}.kpi{padding:10px 12px 12px 0;border-bottom:1px solid var(--rule)}.kpi+.kpi{padding-left:12px}.kpis .kpi:nth-child(odd){padding-left:0}@media(min-width:720px){.kpis .kpi:nth-child(odd){padding-left:12px}.kpis .kpi:nth-child(3n+1){padding-left:0}}.kpi-k{font-size:.78rem;color:var(--ink-2);line-height:1.5}.kpi-v{font-size:1.4rem;font-weight:700;line-height:1.3;font-variant-numeric:tabular-nums}.kpi-v.is-empty{color:var(--ink-3)}.kpi-s{font-size:.74rem;color:var(--ink-3);line-height:1.4}.toc{display:flex;flex-wrap:wrap;gap:6px;margin:14px 0 0}.toc a{font-size:.82rem;text-decoration:none;border:1px solid var(--rule);border-radius:999px;padding:2px 12px;color:var(--ink-2)}.toc a:hover{border-color:var(--ink);color:var(--ink)}.sec{scroll-margin-top:70px}.sec h2{margin-top:2.2em}.facts{margin:0}.fact{display:grid;grid-template-columns:7.5em 1fr;gap:0 12px;padding:10px 0;border-bottom:1px solid var(--rule);align-items:baseline}@media(min-width:720px){.fact{grid-template-columns:10em 1fr}}.fact dt{font-size:.85rem;color:var(--ink-2);margin:0;line-height:1.6}.fact dd{margin:0;min-width:0}.fact-main{display:flex;flex-wrap:wrap;align-items:center;gap:4px 10px;line-height:1.6}.fact-main strong{font-size:1.05rem;font-variant-numeric:tabular-nums}.fact-sub{font-size:.84rem;color:var(--ink-2);line-height:1.6;margin-top:2px}.more{margin-top:4px;font-size:.84rem;color:var(--ink-2)}.more summary{cursor:pointer;color:var(--ink-2);list-style:none;display:inline-block;font-size:.8rem;border-bottom:1px dotted var(--ink-3);line-height:1.5}.more summary::-webkit-details-marker{display:none}.more summary:after{content:" ＋"}.more[open] summary:after{content:" －"}.more p{margin:6px 0 0;line-height:1.7}.missing{font-size:.82rem;color:var(--ink-3);margin:8px 0 0;line-height:1.7}.missing span{display:block;color:var(--ink-2);font-weight:700;font-size:.78rem}.yuho{display:grid;grid-template-columns:repeat(2,1fr);gap:0 16px;border-top:1.5px solid var(--rule-strong)}@media(min-width:720px){.yuho{grid-template-columns:repeat(5,1fr)}}.yuho>div{padding:10px 0;border-bottom:1px solid var(--rule);display:flex;flex-direction:column}.yuho span{font-size:.78rem;color:var(--ink-2)}.yuho strong{font-size:1.15rem;font-variant-numeric:tabular-nums}.hint{font-size:.8rem;color:var(--ink-3);margin:8px 0 0}.steps{list-style:none;padding:0;margin:4px 0 0;counter-reset:st}.steps li{counter-increment:st;position:relative;padding:3px 0 3px 30px;line-height:1.6;font-size:.95rem}.steps li:before{content:counter(st);position:absolute;left:0;top:5px;width:20px;height:20px;border-radius:50%;background:var(--ink);color:#fff;font-size:.72rem;font-weight:700;display:grid;place-items:center;line-height:1}.steps li+li:after{content:"";position:absolute;left:9.5px;top:-6px;height:10px;border-left:1px solid var(--rule)}.chips{list-style:none;padding:0;margin:12px 0 0;display:flex;flex-wrap:wrap;gap:8px}.chips li{border:1px solid var(--rule);border-radius:var(--radius);padding:4px 10px;font-size:.88rem;line-height:1.6;background:var(--paper-2)}.notes{margin:28px 0 0;border-top:1px solid var(--rule);padding-top:10px;font-size:.85rem;color:var(--ink-2)}.notes summary{cursor:pointer;font-weight:700;color:var(--ink)}.notes p{margin:8px 0 0;line-height:1.8}.fact-text{line-height:1.7}.co-recruit{border:1px solid var(--line, #D6D6D3);border-left:4px solid var(--ink, #1A1A1A);border-radius:4px;padding:12px 14px;margin:14px 0 18px;background:#fff}.co-recruit-k{display:inline-block;font-size:.78rem;font-weight:700;letter-spacing:.04em;color:var(--ink-3, #666);margin-bottom:2px}.co-recruit-v{margin:0;font-weight:700;line-height:1.6}.co-recruit-s{margin:4px 0 0;font-size:.85rem;color:var(--ink-3, #666)}.yuho-lead{margin:0 0 10px;padding:8px 12px;background:var(--band, #F4F4F2);border-radius:4px;font-size:.88rem}.hd-mark{font-size:.75rem;color:var(--ink-3, #666);margin-left:2px}.hd-foot{font-size:.82rem;color:var(--ink-3, #666);margin-top:8px}
