:root{color-scheme:light;--ink: #1A1A1A;--text: #3C3A36;--muted: #8A8883;--line: #ECEAE4;--bg: #F3F4F6;--color-revenue: #3B82F6;--color-profit: #22C55E;--color-cost: #F59E0B;--color-variable-cost: #9CA3AF;--color-loss: #EF4444;--green: var(--color-profit);--green-tint: #E9F8F1;--green-deep: #167A52;--blue: var(--color-revenue);--pink: #FB5A7D;--yellow: var(--color-cost);--surface: #FFFFFF;--soft: #FAF9F5;--line-strong: #D9D5CA;--red: var(--color-loss);--shadow: 0 18px 40px rgba(26, 26, 26, .07);--shadow-soft: 0 10px 24px rgba(26, 26, 26, .05);--radius-card: 22px;--radius-control: 16px;--font-jp: "Zen Kaku Gothic New", "Noto Sans JP", "Hiragino Kaku Gothic ProN", "Yu Gothic", "Meiryo", system-ui, sans-serif;font-family:var(--font-jp);font-variant-numeric:tabular-nums}*{box-sizing:border-box}body{margin:0;min-width:320px;background:var(--bg);color:var(--ink);font-family:var(--font-jp);line-height:1.75}button,input,select{font:inherit}button{cursor:pointer}button:disabled{cursor:not-allowed;opacity:.45}button:focus-visible,input:focus-visible,select:focus-visible{outline:4px solid rgba(31,169,113,.22);outline-offset:3px}input,select{min-width:0}h1,h2,h3,p{margin:0}.icon-sprite{position:absolute;width:0;height:0;overflow:hidden}.print-only{display:none!important}.icon{display:inline-block;flex:0 0 auto;width:1em;height:1em;color:currentColor;vertical-align:-.14em}.icon-reverse{transform:rotate(180deg)}.icon-reset{transform:rotate(-45deg)}.site-header{border-bottom:1px solid rgba(232,230,223,.95);background:#fafaf9db}.site-header__inner,.site-footer__inner{width:min(1320px,calc(100% - 40px));margin:0 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56px}.app-header{display:flex;align-items:center;justify-content:space-between;gap:16px;padding:0 2px 12px}.select-header{min-height:0}.page-heading{display:flex;align-items:center;gap:10px;min-width:0;flex-wrap:wrap}h1{color:var(--ink);font-size:1.32rem;line-height:1.35;font-weight:900}.industry-current{display:inline-flex;align-items:center;gap:8px;margin-top:0;border:1px solid var(--line);border-radius:999px;padding:4px 10px;background:#ffffffad;color:var(--text);font-size:.86rem;font-weight:900}.header-actions{display:flex;align-items:center;justify-content:flex-end;gap:12px;flex-wrap:wrap}.result-header .header-actions{flex-wrap:nowrap}.save-status{display:inline-flex;align-items:center;gap:8px;min-height:38px;border-radius:14px;padding:7px 10px;background:#ffffffb8;color:var(--muted);font-size:.86rem;font-weight:800}.save-status .icon{color:var(--green-deep)}.step-progress{margin:0 0 40px}.step-progress ol{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:10px;margin:0;padding:0;list-style:none}.step-progress li{min-width:0}.step-progress__item{display:flex;align-items:center;gap:10px;width:100%;min-width:0;min-height:52px;border:1px solid var(--line);border-radius:18px;padding:10px 14px;background:#ffffffb8;color:var(--muted);font:inherit;font-weight:900;text-align:left;box-shadow:0 8px 18px #1a1a1a09;transition:transform .14s ease,border-color .14s ease,background-color .14s ease,color .14s ease,box-shadow .14s ease}.step-progress__number{display:inline-flex;align-items:center;justify-content:center;flex:0 0 auto;width:34px;height:34px;border-radius:999px;background:#e8e6df;color:var(--text);font-size:.98rem;line-height:1}.step-progress__label{min-width:0;overflow-wrap:anywhere;color:inherit;font-size:.98rem;line-height:1.25}.step-progress__item.is-passed{border-color:#1fa97157;background:var(--green-tint);color:var(--green-deep)}.step-progress__item.is-passed .step-progress__number{background:var(--green);color:#fff}.step-progress__item.is-active{border-color:var(--green);background:var(--green);color:#fff;box-shadow:0 14px 28px #1fa9712e}.step-progress__item.is-active .step-progress__number{background:#ffffff47;color:#fff}.step-progress__item:not(.is-active):hover{transform:translateY(-1px);border-color:var(--green);background:var(--surface);color:var(--green-deep);box-shadow:var(--shadow-soft)}.header-actions .icon-button{min-height:38px;border-radius:14px;padding:7px 12px;font-size:.88rem}.icon-button,.row-delete{display:inline-flex;align-items:center;justify-content:center;gap:8px;min-height:46px;border:2px solid var(--ink);border-radius:16px;padding:10px 16px;background:var(--surface);color:var(--ink);font-weight:900;line-height:1.2;box-shadow:none;transition:transform .14s ease,background-color .14s ease,box-shadow .14s ease}.icon-button:not(:disabled):hover,.row-delete:not(:disabled):hover{transform:translateY(-1px);background:var(--green-tint);box-shadow:var(--shadow-soft)}.row-delete{width:46px;min-width:46px;min-height:46px;border-color:transparent;border-radius:14px;padding:0;background:transparent;color:var(--muted)}.row-delete:not(:disabled):hover{border-color:transparent;background:transparent;box-shadow:none;color:var(--red)}.row-delete .icon{width:22px;height:22px}.select-layout{display:grid;gap:30px}.result-layout{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:20px}.result-summary-panel{grid-column:1 / -1}.result-dashboard{display:grid;gap:32px}.result-card{min-width:0;border:0;border-radius:12px;padding:32px;background:#fff;box-shadow:0 4px 6px -1px #0000000d}.result-section{display:grid;gap:14px;min-width:0}.result-section__header{display:flex;align-items:flex-end;justify-content:space-between;gap:20px}.result-section__title{min-width:0}.result-section__title h2{display:flex;align-items:center;gap:12px;color:var(--ink);font-size:1.68rem;line-height:1.3;font-weight:900}.result-section__title .icon{width:34px!important;height:34px!important}.result-section__title p{margin-top:4px;color:var(--muted);font-size:.94rem;font-weight:800}.result-section__action{display:flex;align-items:flex-end;justify-content:flex-end;flex:0 0 auto}.result-dashboard__split{display:grid;grid-template-columns:minmax(0,4fr) minmax(0,6fr);gap:2rem;align-items:stretch}.result-dashboard__split-pl{grid-template-columns:minmax(500px,1fr) minmax(0,1fr);align-items:stretch}.result-dashboard__split>.result-section{align-self:start;align-content:start;min-width:0}.result-dashboard__split-pl .result-section__header{align-items:flex-start;min-height:74px}.result-dashboard__split-pl>.result-section{grid-template-rows:auto minmax(0,1fr);align-self:stretch}.result-dashboard__split-pl>.result-section>.result-card{display:grid;align-content:center;height:100%}.result-hero{display:grid;gap:20px;border-color:#1fa97147;background:linear-gradient(90deg,#e9f8f1eb,#fff0 56%),var(--surface)}.result-hero.is-loss{border-color:#d94e4e47;background:linear-gradient(90deg,#fff2eff5,#fff0 58%),var(--surface)}.result-hero__main{display:grid;grid-template-columns:minmax(0,1fr);gap:18px;align-items:start}.result-hero__main h2{margin-top:10px;color:var(--ink);font-size:1.55rem;line-height:1.35;font-weight:900}.result-hero__primary-number{display:grid;justify-items:end;gap:6px}.result-hero__primary-number>span{color:var(--muted);font-size:.84rem;font-weight:900}.result-hero__primary-number>strong{overflow-wrap:anywhere;color:var(--green-deep);font-size:2.35rem;line-height:1.05;font-weight:900;text-align:right}.result-hero__primary-number small{margin-left:6px;color:var(--muted);font-size:1rem;font-weight:900}.result-hero.is-loss .result-hero__primary-number>strong{color:var(--red)}.judgement-badge{display:inline-flex;align-items:center;min-height:38px;border-radius:999px;padding:7px 14px;background:var(--green);color:#fff;font-size:.95rem;font-weight:900;line-height:1.2}.judgement-badge.is-loss{background:var(--red)}.result-hero__metrics,.result-metric-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:1rem}.result-metric{display:grid;align-content:center;gap:5px;min-height:86px;border:1px solid var(--line);border-radius:16px;padding:14px 16px;background:#ffffffb8}.result-metric span{color:var(--muted);font-size:.8rem;font-weight:900}.result-metric strong{overflow-wrap:anywhere;color:var(--ink);font-size:1.3rem;line-height:1.14;font-weight:900}.result-metric small{color:var(--muted);font-size:.78rem;font-weight:800}.result-metric-positive strong{color:var(--green-deep)}.result-metric-negative 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h2>.icon{width:46px!important;height:46px!important}.section-title p,.panel-heading span{margin-top:4px;color:var(--muted);font-size:.96rem;font-weight:800}.section-actions{display:flex;align-items:center;justify-content:flex-end;gap:10px;flex-wrap:wrap}.panel-kicker{margin-bottom:3px;color:var(--green-deep);font-size:.78rem;font-weight:900}.period-switch{display:inline-grid;grid-template-columns:repeat(2,minmax(66px,1fr));gap:4px;border:2px solid var(--ink);border-radius:16px;padding:4px;background:var(--surface)}.period-switch button{min-height:36px;border:0;border-radius:12px;padding:6px 12px;background:transparent;color:var(--muted);font-weight:900;transition:background-color .14s ease,color .14s ease}.period-switch button.is-active{background:var(--green-tint);color:var(--green-deep)}.period-switch 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.14s ease}.business-type-button:hover{transform:translateY(-1px);border-color:var(--green);background:var(--surface);box-shadow:var(--shadow-soft)}.business-type-button.is-active{border-color:var(--green);background:var(--green-tint);box-shadow:inset 6px 0 0 var(--green)}.business-type-button__icon{display:inline-flex;align-items:center;justify-content:center;width:58px;height:58px;border:1px solid var(--line);border-radius:18px;background:var(--surface)}.business-type-button strong,.business-type-button small{display:block}.business-type-button strong{font-size:1.05rem;line-height:1.35;font-weight:900}.business-type-button small{margin-top:5px;color:var(--muted);font-size:.84rem;font-weight:800;line-height:1.55}.industry-grid{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:14px}.select-grid{grid-template-columns:repeat(2,minmax(0,1fr))}.industry-button{display:grid;align-items:center;min-height:150px;border:1px solid var(--line);border-radius:var(--radius-card);padding:18px 20px;background:var(--soft);color:var(--ink);text-align:left;box-shadow:none;transition:transform .14s ease,border-color .14s ease,background-color .14s ease,box-shadow .14s ease}.industry-button:hover{transform:translateY(-2px);border-color:var(--green);background:var(--surface);box-shadow:var(--shadow-soft)}.industry-button.is-active{border-color:var(--green);background:var(--green-tint);box-shadow:inset 6px 0 0 var(--green)}.industry-button__top{display:flex;align-items:center;justify-content:flex-start;gap:16px}.industry-button__copy{display:grid;gap:10px;flex:1 1 auto;min-width:0}.industry-button__heading{display:flex;align-items:center;flex:1 1 auto;flex-wrap:wrap;gap:8px 12px;min-width:0}.industry-button__chip{display:inline-flex;align-items:center;min-height:28px;border-radius:999px;padding:3px 11px;background:var(--ink);color:#fff;font-size:.78rem;font-weight:900}.industry-button__icon{display:inline-flex;align-items:center;justify-content:center;flex:0 0 64px;width:64px;height:64px;border:1px solid var(--line);border-radius:20px;background:var(--surface)}.industry-button strong{display:block;margin:0;color:var(--ink);font-size:1.34rem;line-height:1.28;font-weight:900;overflow-wrap:anywhere}.industry-button small{display:block;margin-top:0;color:var(--text);line-height:1.5;font-size:.9rem;font-weight:700}.source-note,.loss-alert,.fatal-alert{display:flex;align-items:flex-start;gap:10px;border-radius:16px;padding:13px 15px;line-height:1.65;font-size:.9rem;font-weight:800}.source-note{margin-top:18px;background:var(--green-tint);color:var(--green-deep)}.fatal-alert{border:2px solid rgba(239,68,68,.28);background:#fef2f2;color:var(--color-loss);font-size:1rem;box-shadow:0 10px 22px #ef444414}.source-note .icon,.loss-alert .icon,.fatal-alert .icon{flex:0 0 auto;margin-top:4px}.sheet{display:grid;max-width:100%;overflow-x:auto;padding-bottom:2px}.sheet-head,.sheet-row{display:grid;align-items:center;gap:10px}.product-grid{grid-template-columns:minmax(140px,1.2fr) minmax(108px,.85fr) minmax(108px,.85fr) minmax(96px,.72fr) minmax(126px,1fr) minmax(96px,.7fr) 46px}.product-sheet .sheet-head,.product-sheet .sheet-row{min-width:790px}.fixed-grid{grid-template-columns:minmax(180px,1fr) minmax(180px,1fr) 72px}.initial-grid{grid-template-columns:minmax(180px,1.2fr) minmax(160px,1fr) 72px}.initial-sheet.show-depreciation-columns .initial-grid{grid-template-columns:minmax(180px,1.25fr) minmax(150px,.9fr) minmax(112px,.58fr) minmax(130px,.72fr) 72px}.initial-sheet .sheet-head,.initial-sheet .sheet-row{min-width:480px}.initial-sheet.show-depreciation-columns .sheet-head,.initial-sheet.show-depreciation-columns .sheet-row{min-width:760px}.depreciation-grid{grid-template-columns:minmax(180px,1.2fr) minmax(120px,.7fr) minmax(150px,.8fr)}.depreciation-sheet .sheet-head,.depreciation-sheet .sheet-row{min-width:520px}.sheet-head{min-height:34px;padding:0 4px 10px;color:var(--muted);font-size:.78rem;font-weight:900;border-bottom:1px solid var(--line)}.sheet-row{min-height:70px;padding:12px 4px;border-bottom:1px solid var(--line)}.sheet-row.is-depreciable{background:linear-gradient(90deg,rgba(34,197,94,.075),transparent 42%)}.sheet-row:last-child{border-bottom:0}.sheet-add-button{display:inline-flex;align-items:center;justify-content:center;gap:12px;width:100%;min-height:64px;margin-top:18px;border:2px dashed var(--line-strong);border-radius:20px;padding:16px 20px;background:var(--surface);color:var(--text);font-size:1rem;font-weight:900;transition:transform .14s ease,border-color .14s ease,background-color .14s ease,color .14s ease}.sheet-add-button span{font-size:1.45rem;line-height:1}.sheet-add-button:not(:disabled):hover{transform:translateY(-1px);border-color:var(--green);background:var(--green-tint);color:var(--green-deep)}.field{display:grid;gap:6px;min-width:0}.field span,.result-cell span{color:var(--muted);font-size:.78rem;font-weight:900}.sheet-head+.sheet-row .field>span,.sheet-head+.sheet-row .result-cell>span,.sheet .sheet-row .field>span,.sheet .sheet-row .result-cell>span,.sheet .sheet-row .depreciation-toggle-cell>span{display:none}.field input[type=text],.field select{width:100%;min-height:46px;border:2px solid var(--line);border-radius:var(--radius-control);padding:10px 12px;background:var(--surface);color:var(--ink);font-weight:800}.field input[type=text]:focus,.field select:focus{border-color:var(--green)}.field .numeric-input{text-align:right}.initial-cost-table{display:grid;gap:0}.depreciation-column-toggle{display:inline-flex;align-items:center;justify-content:center;min-height:34px;border:1px solid var(--line);border-radius:999px;padding:6px 11px;background:transparent;color:var(--muted);font-size:.78rem;font-weight:900;line-height:1.2;transition:border-color .14s ease,background-color .14s ease,color .14s ease}.depreciation-column-toggle.is-active{border-color:#22c55e6b;background:var(--green-tint);color:var(--green-deep)}.depreciation-column-toggle:not(.is-active):hover{border-color:var(--line-strong);color:var(--ink)}.depreciation-target-note{justify-self:start;border-radius:999px;padding:3px 9px;background:var(--green-tint);color:var(--green-deep);font-size:.72rem;font-weight:900;line-height:1.35}.depreciation-toggle-cell{display:grid;gap:6px;min-width:0}.depreciation-toggle-cell>span,.depreciation-years-field>span{color:var(--muted);font-size:.78rem;font-weight:900}.depreciation-toggle{display:inline-flex;align-items:center;justify-content:center;min-height:46px;border:2px solid var(--line);border-radius:var(--radius-control);padding:8px 12px;background:var(--surface);color:var(--muted);font-weight:900;line-height:1.2;transition:border-color .14s ease,background-color .14s ease,color .14s ease}.depreciation-toggle.is-active{border-color:#22c55e6b;background:var(--green-tint);color:var(--green-deep)}.depreciation-toggle:not(.is-active):hover{border-color:var(--line-strong);color:var(--ink)}.depreciation-years-field em{display:inline-flex;align-items:center;min-height:46px;color:var(--muted);font-size:.78rem;font-style:normal;font-weight:800}.depreciation-years-input .input-addon{min-width:48px}input[type=number]{-webkit-appearance:textfield;appearance:textfield;-moz-appearance:textfield}input[type=number]::-webkit-inner-spin-button,input[type=number]::-webkit-outer-spin-button{margin:0;-moz-appearance:none;appearance:none;-webkit-appearance:none}.field select{-webkit-appearance:none;-moz-appearance:none;appearance:none;background:linear-gradient(45deg,transparent 50%,var(--ink) 50%) calc(100% - 17px) 50% / 6px 6px 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