:root{--background:#f6f3ec;--surface:#fffefb;--text:#252c27;--muted:#61685d;--accent:#315945;--border:#d8d9cf;--soft:#eaece3;--content-width:760px;--shell-width:1120px;--space-1:.5rem;--space-2:1rem;--space-3:1.5rem;--space-4:2.5rem;--space-5:4rem;--radius:2px;--serif:"Hiragino Mincho ProN","Yu Mincho","YuMincho",Georgia,serif;--sans:-apple-system,BlinkMacSystemFont,"Hiragino Kaku Gothic ProN","Yu Gothic",Meiryo,sans-serif}
*{box-sizing:border-box}html{scroll-padding-top:2rem}body{margin:0;background:var(--background);color:var(--text);font:17px/1.95 var(--sans);-webkit-text-size-adjust:100%}a{color:var(--accent);text-decoration-thickness:1px;text-underline-offset:.24em;overflow-wrap:anywhere}a:hover{text-decoration-thickness:2px}a:focus-visible,[tabindex]:focus-visible{outline:3px solid var(--accent);outline-offset:5px}p{margin:0 0 1.4em;overflow-wrap:break-word}h1,h2,h3{margin:0;line-height:1.55;overflow-wrap:break-word}h1,h2{font-family:var(--serif);font-weight:600}h1{font-size:clamp(1.9rem,3.5vw,2.85rem);letter-spacing:.015em}h2{font-size:1.65rem}h3{font-size:1.15rem}img{max-width:100%}.shell{width:min(var(--shell-width),calc(100% - 80px));margin-inline:auto}.site-header{border-top:5px solid var(--accent);border-bottom:1px solid var(--border)}.header-inner{display:flex;align-items:center;justify-content:space-between;gap:24px;min-height:110px}.wordmark{font:600 32px/1.1 Georgia,var(--serif);letter-spacing:-.055em;text-decoration:none;color:var(--text)}nav{display:flex;gap:28px}nav a{font-size:14px;text-decoration:none;display:inline-flex;align-items:center;min-height:44px}.skip-link{position:absolute;top:-100px;left:20px;background:var(--surface);padding:12px;z-index:10}.skip-link:focus{top:12px}.eyebrow{color:var(--accent);font-size:12px;font-weight:600;letter-spacing:.09em;line-height:1.7;margin-bottom:18px}.site-footer{border-top:1px solid var(--border);margin-top:90px;background:var(--soft)}.footer-inner{padding-block:42px;display:grid;grid-template-columns:1fr auto;gap:16px 32px}.footer-inner p{font-size:13px;color:var(--muted);margin:0;grid-column:1}.footer-inner nav{grid-column:2;grid-row:1/3;align-items:center}.footer-inner small{font-size:12px;color:var(--muted)}.home-intro{padding:78px 0 60px;max-width:690px}.home-intro h1{font:600 clamp(3.2rem,7vw,5.1rem)/1.1 Georgia,serif;letter-spacing:-.055em;margin-bottom:26px}.home-dek{font:21px/1.95 var(--serif);margin:0;max-width:620px}.section-heading{display:flex;justify-content:space-between;align-items:center;padding-bottom:18px;border-bottom:2px solid var(--text)}.section-heading h2{font-size:23px}.section-heading>span{font-size:12px;color:var(--muted)}.guide-entry{display:grid;grid-template-columns:100px 1fr;gap:24px;padding:38px 0 42px;border-bottom:1px solid var(--border)}.guide-index{font:italic 46px/1.2 Georgia,serif;color:var(--muted)}.guide-entry h3{font:600 25px/1.65 var(--serif);max-width:790px;margin-bottom:18px}.guide-entry h3 a{color:var(--text);text-decoration:none}.guide-entry h3 a:hover{text-decoration:underline}.guide-entry .eyebrow{margin-bottom:12px}.guide-entry p:not(.eyebrow){font-size:15px;max-width:730px}.guide-bottom{display:flex;justify-content:space-between;align-items:center;gap:20px;font-size:13px}.guide-bottom time{color:var(--muted)}.guide-bottom a{display:inline-flex;align-items:center;min-height:44px}.policy{display:grid;grid-template-columns:1fr 1.7fr;gap:70px;margin-top:74px}.policy h2{font-size:25px}.policy h3{font-size:14px;margin-bottom:12px}.policy p{font-size:15px}.policy .disclosure{font-size:12px}.article-main{width:min(var(--content-width),calc(100% - 80px));margin-inline:auto}.article-header{padding:64px 0 36px;border-bottom:1px solid var(--border)}.article-header h1{margin-bottom:24px}.article-dek{font:19px/1.9 var(--serif);max-width:650px}.article-meta{display:flex;flex-wrap:wrap;gap:12px 28px;font-size:12px;color:var(--muted);margin:24px 0 20px}.disclosure{font-size:12px;color:var(--muted);line-height:1.8;margin-bottom:0;border-left:2px solid var(--border);padding-left:12px}.disclosure span{display:block}.article-body{padding-top:34px}.lead{font-size:17px;line-height:2.05}.contents{display:block;border-block:1px solid var(--border);padding:18px 0;margin:32px 0 38px}.contents>span{display:block;font-size:12px;color:var(--muted);margin-bottom:5px}.contents>div{display:flex;flex-wrap:wrap;gap:4px 24px}.contents a{font-size:13px;min-height:38px;text-decoration:underline}.article-section{margin-top:52px}.article-section h2{margin-bottom:23px;padding-bottom:14px;border-bottom:1px solid var(--border)}.takeaway{border-left:3px solid var(--accent);padding:0 0 0 24px}.takeaway h2{font-size:1.35rem;border:0;padding:0}.reference{font-size:.67em;white-space:nowrap;margin-left:.3em}.reference a{padding:2px;text-decoration:none;font-weight:600}.table-scroll{width:100%;max-width:100%;overflow-x:auto;background:var(--surface);border:1px solid var(--border);margin-bottom:22px;overscroll-behavior-inline:contain}.table-hint{font-size:12px;color:var(--muted);margin:0 0 8px}table{width:100%;min-width:700px;border-collapse:collapse;font-size:14px;line-height:1.85}caption{text-align:left;font-weight:600;padding:16px 18px;border-bottom:1px solid var(--border)}th,td{padding:16px;vertical-align:top;text-align:left;border-bottom:1px solid var(--border)}thead th{font-size:12px;background:var(--soft);color:var(--accent);letter-spacing:.02em}tbody th{font-weight:600;width:20%}tbody td{border-left:1px solid var(--border)}tbody tr:last-child>*{border-bottom:0}.checklist{list-style:none;margin:0 0 24px;padding:0;counter-reset:checks}.checklist li{counter-increment:checks;display:flex;align-items:baseline;gap:16px;padding:14px 0;border-bottom:1px solid var(--border);font-size:16px}.checklist li:before{content:counter(checks,decimal-leading-zero);flex:0 0 24px;font:italic 17px Georgia,serif;color:var(--accent)}.source-list{list-style:none;padding:0;margin:24px 0}.source-list li{padding:20px 0;border-bottom:1px solid var(--border)}.source-list li>div{font-size:12px;color:var(--muted);display:flex;gap:14px;margin-bottom:6px}.source-number{font:italic 17px Georgia,serif;color:var(--accent)}.source-list a{font-size:15px}.external-label{font-size:11px;color:var(--muted);margin-left:6px}.source-list p{font-size:12px;color:var(--muted);margin:8px 0 0}.source-list p span{margin-left:14px}.methodology{font-size:14px;color:var(--muted)}.methodology h2{color:var(--text);font-size:1.4rem}.affiliate-area{background:var(--soft);padding:24px}.affiliate-area h2{font-size:1.35rem;border:0;margin-bottom:12px;padding:0}.affiliate-area p{font-size:14px}.affiliate-area p:last-child{margin-bottom:0}.affiliate-link{display:inline-block;min-height:44px;padding-block:10px;text-decoration:underline}.not-found{padding-block:80px}
@media(max-width:760px){.shell,.article-main{width:calc(100% - 40px)}.header-inner{min-height:86px;gap:12px}.wordmark{font-size:28px}.header-inner nav{gap:16px}.header-inner nav a{font-size:12px}.footer-inner{grid-template-columns:1fr;gap:18px}.footer-inner nav{grid-column:1;grid-row:auto;flex-wrap:wrap;gap:18px}.home-intro{padding:46px 0 42px}.home-dek{font-size:18px}.guide-entry{grid-template-columns:44px 1fr;gap:12px;padding-block:28px}.guide-index{font-size:30px}.guide-entry h3{font-size:21px}.guide-entry p:not(.eyebrow){font-size:14px}.section-heading>span{display:none}.policy{grid-template-columns:1fr;gap:24px;margin-top:48px}.policy h2 br{display:none}.policy h2{font-size:23px}.site-footer{margin-top:56px}.article-header{padding-top:40px}.article-header h1{font-size:28px;line-height:1.6}.article-dek{font-size:18px}.article-body{padding-top:26px}.article-section{margin-top:40px}.article-section h2{font-size:22px}.takeaway{padding-left:16px}.takeaway h2{font-size:20px}.contents>div{gap:0 20px}.checklist li{font-size:16px}.affiliate-area{padding:20px}.source-list p span{display:block;margin-left:0}.source-list a{display:block;min-height:44px;padding-block:4px}.source-list .external-label{display:inline-block}.guide-bottom{flex-wrap:wrap}.lead{font-size:16px}body{font-size:16px}th,td{padding:14px}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}}@media print{body{background:white}.site-header nav,.contents,.site-footer nav{display:none}.article-main{width:100%}.table-scroll{overflow:visible}table{min-width:0}.article-header{padding-top:20px}}