.guide-main{background:#f5f9fc;color:#183246;font:16px/1.75 system-ui,-apple-system,"Segoe UI",sans-serif}.guide-wrap{width:min(1280px,calc(100% - 80px));margin:auto}.guide-hero{padding:32px 0 62px;background:radial-gradient(ellipse at 100% 100%,#dceef9,transparent 60%),#f3f8fc;border-bottom:1px solid #deebf4}.guide-breadcrumb{display:flex;gap:12px;font-size:.8rem;color:#536779;margin-bottom:42px}.guide-breadcrumb a{color:#126da4;text-decoration:none}.guide-hero-grid{display:grid;grid-template-columns:1fr 240px;align-items:center;gap:60px}.guide-kicker{margin:0 0 18px;color:#106699;font-size:.73rem;font-weight:750;letter-spacing:.1em;text-transform:uppercase}.guide-hero h1{margin:0;max-width:860px;font-size:clamp(2.1rem,4.1vw,3.5rem);line-height:1.12;letter-spacing:-.04em;color:#132d43}.guide-lead{max-width:780px;color:#536779;font-size:1.07rem;margin:26px 0}.guide-meta{display:flex;flex-wrap:wrap;gap:8px 18px;font-size:.8rem;color:#536779}.guide-meta span:first-child{font-weight:750;color:#126da4}.guide-visual{padding:14px;border-radius:24px;background:#eaf4fa;border:1px solid #d1e6f3;transform:rotate(3deg)}.guide-visual svg{display:block;width:100%;height:auto}.guide-visual>span{display:block;text-align:center;color:#126da4;font-size:.74rem;font-weight:650;padding:0 5px 15px}.guide-layout{display:grid;grid-template-columns:235px minmax(0,1fr);gap:64px;padding-top:64px;padding-bottom:80px;align-items:start}.guide-toc{position:sticky;top:145px;padding:24px;border:1px solid #deebf4;border-radius:20px;background:#fff}.guide-toc>strong{display:block;margin-bottom:16px;font-size:.9rem}.guide-toc nav{display:grid;gap:4px}.guide-toc nav a{display:block;padding:8px 0;color:#536779;text-decoration:none;font-size:.85rem;line-height:1.5}.guide-toc nav a:hover{color:#106699}.guide-toc-cta{display:block;margin-top:22px;padding-top:18px;border-top:1px solid #e1ecf3;color:#126da4;font-weight:700;font-size:.83rem;text-decoration:none}.guide-article{min-width:0}.guide-article>section{margin-bottom:56px;scroll-margin-top:145px}.guide-article h2{margin:0 0 22px;font-size:clamp(1.7rem,2.5vw,2.3rem);line-height:1.2;letter-spacing:-.035em;color:#183246}.guide-article h3{font-size:1.05rem;line-height:1.35;margin:0 0 12px;color:#1c3e56}.guide-article p{color:#536779;margin:0 0 20px;line-height:1.8}.guide-article a{color:#106699;text-underline-offset:3px}.guide-article a:hover{color:#083f62}.guide-status{padding:32px;border:1px solid #bfdaec;border-left:4px solid #1479b8;border-radius:20px;background:#eaf4fb}.guide-cards{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:18px;margin:28px 0}.guide-cards>div{padding:24px;background:#fff;border:1px solid #deebf4;border-radius:18px}.guide-cards p{font-size:.92rem;margin:0}.guide-article .guide-source-note{font-size:.82rem;color:#536779}.guide-cards ul{padding-left:20px;color:#536779;margin:0;font-size:.92rem}.guide-cards li{margin-bottom:10px}.guide-steps{list-style:none;padding:0;margin:28px 0;counter-reset:guide-step}.guide-steps li{position:relative;padding:24px 24px 24px 80px;border:1px solid #deebf4;background:#fff;border-radius:18px;margin-bottom:14px;counter-increment:guide-step}.guide-steps li:before{position:absolute;left:23px;top:24px;content:counter(guide-step,decimal-leading-zero);display:grid;place-items:center;width:36px;height:36px;background:#eaf5fc;color:#106699;border-radius:50%;font-size:.75rem;font-weight:750}.guide-steps p{margin:0;font-size:.94rem}.guide-table-wrap{overflow-x:auto;border:1px solid #d6e6f0;border-radius:18px;background:#fff;margin:26px 0}.guide-article table{width:100%;border-collapse:collapse;font-size:.9rem;text-align:left}.guide-article caption{padding:18px 22px;background:#eaf3fa;color:#183246;text-align:left;font-weight:650}.guide-article th,.guide-article td{padding:17px 22px;border-bottom:1px solid #e1ecf3;vertical-align:top}.guide-article thead th{background:#f5f9fc;color:#183246}.guide-article tbody th{width:32%;font-weight:650}.guide-article td{color:#536779}.guide-article tr:last-child>*{border-bottom:0}.guide-article details{padding:0 24px;margin-bottom:12px;border:1px solid #dbe8f1;border-radius:16px;background:#fff}.guide-article details summary{padding:21px 0;color:#183246;font-weight:650;line-height:1.5;cursor:pointer}.guide-article details p{font-size:.94rem;margin-bottom:24px}.guide-sources{list-style:none;padding:0;margin:0}.guide-sources li{padding:20px 0;border-bottom:1px solid #dce9f2}.guide-sources a{display:block;font-weight:650}.guide-sources span{display:block;color:#536779;font-size:.85rem;margin-top:6px}.guide-article .guide-cta{padding:34px;border-radius:22px;background:linear-gradient(130deg,#102e45,#185778);margin:0}.guide-cta h2,.guide-cta p{color:#fff}.guide-cta .guide-kicker{color:#a1d9fa}.guide-cta>a{display:inline-flex;gap:28px;align-items:center;padding:13px 22px;border-radius:999px;background:#fff;color:#106699;text-decoration:none;font-weight:700;font-size:.9rem}
@media(max-width:1000px){.guide-layout{grid-template-columns:195px minmax(0,1fr);gap:30px}.guide-hero-grid{grid-template-columns:1fr 180px;gap:28px}.guide-cards{grid-template-columns:1fr}}
@media(max-width:768px){.guide-wrap{width:calc(100% - 36px)}.guide-hero{padding:25px 0 42px}.guide-breadcrumb{margin-bottom:30px}.guide-hero-grid{grid-template-columns:1fr}.guide-visual{display:none}.guide-hero h1{font-size:2.2rem}.guide-layout{grid-template-columns:1fr;gap:36px;padding-top:32px}.guide-toc{position:static;padding:22px}.guide-toc nav{grid-template-columns:1fr 1fr;gap:4px 14px}.guide-toc nav a{font-size:.82rem}.guide-toc-cta{margin-top:14px}.guide-article>section{scroll-margin-top:95px;margin-bottom:42px}.guide-status{padding:24px}.guide-article h2{font-size:1.75rem}.guide-steps li{padding:23px 22px 23px 70px}.guide-steps li:before{left:20px}.guide-article th,.guide-article td{padding:14px 15px}.guide-article tbody th{width:38%}.guide-article .guide-cta{padding:26px}.guide-article details{padding-inline:20px}}

.guide-meta{font-size:.9rem}.guide-toc nav a{font-size:.93rem;min-height:44px;box-sizing:border-box;display:flex;align-items:center}.guide-toc-cta{font-size:.9rem}

.penalty-list{display:grid;gap:18px;margin:28px 0}.penalty-card{padding:26px;border:1px solid #d6e6f0;border-radius:18px;background:#fff}.penalty-amount{display:block;color:#126da4;font-size:1.65rem;letter-spacing:-.025em;margin:12px 0}.penalty-card p:last-child{margin-bottom:0}@media(max-width:600px){.penalty-card{padding:22px}.penalty-amount{font-size:1.4rem}}