.furusato-hero{background:linear-gradient(105deg,#fff 0%,#fff7ec 44%,#f7f9fc 100%)}
.furusato-hero .legal-hero-inner::after{opacity:.13}.furusato-layout{display:grid;grid-template-columns:minmax(0,1fr) 300px;gap:30px;padding-top:42px;padding-bottom:56px;align-items:start}.furusato-main{min-width:0}.furusato-side{display:grid;gap:20px;align-content:start;position:sticky;top:16px}.last-updated{display:inline-block;background:#fff7e8;border:1px solid #ead2a7;color:#7b5310;font-size:13px;font-weight:800;padding:5px 12px;margin:0 0 18px}.sim-panel{background:#fff;border:1px solid #d7e0ec;box-shadow:0 8px 26px rgba(0,30,78,.04);padding:28px;margin-bottom:22px}.sim-panel h2{font-family:var(--serif);font-size:24px;line-height:1.45;color:var(--navy);letter-spacing:.08em;margin:0 0 12px}.sim-panel h3{font-size:16px;color:var(--navy);margin:0 0 10px}.intro-panel p{font-size:14px;color:#31425f;margin:0 0 12px}.notice-stack{display:grid;gap:12px;margin-top:16px}.privacy-note{border:1px solid #d7e0ec;background:#f7f9fc;padding:14px 16px}.privacy-note p{margin:0!important}.section-head-row{display:flex;align-items:flex-start;justify-content:space-between;gap:18px;margin-bottom:18px}.section-kicker{font-size:12px;color:var(--gold);font-weight:900;letter-spacing:.18em;margin:0 0 3px}.section-note{max-width:520px;font-size:13px;line-height:1.8;color:#52627a;margin:0}.control-grid{display:grid;grid-template-columns:280px minmax(0,1fr);gap:18px;align-items:end}.field-grid{display:grid;gap:16px}.field-grid.two-col{grid-template-columns:repeat(2,minmax(0,1fr))}.field-grid.three-col{grid-template-columns:repeat(3,minmax(0,1fr))}.field-grid.five-col{grid-template-columns:repeat(5,minmax(0,1fr))}.field-label{display:flex;flex-direction:column;gap:7px;color:#102447;font-size:13px;font-weight:800}.field-label input,.field-label select{width:100%;min-height:44px;border:1px solid #cbd7e7;background:#fff;color:#102447;border-radius:4px;padding:8px 11px;font:inherit;font-weight:700;letter-spacing:.02em}.field-label input:focus,.field-label select:focus{outline:2px solid rgba(197,138,22,.28);border-color:var(--gold)}.field-help{font-size:11px;line-height:1.55;color:#6f7f96;font-weight:700}.field-label:focus-within .field-help{color:#7b5310}.strong-help{color:#9a4a0a}.form-block{border:1px solid #d7e0ec;background:#fbfcfe;margin:0 0 18px;padding:18px}.form-block legend{font-weight:900;color:var(--navy);padding:0 8px}.mode-field>span{margin-bottom:7px}.tab-buttons{display:flex;gap:8px;flex-wrap:wrap}.tab-button{min-height:44px;border:1px solid #cbd7e7;background:#fff;color:var(--navy);border-radius:999px;padding:0 22px;font-weight:900;cursor:pointer}.tab-button.is-active{background:linear-gradient(135deg,#bf1f2f,#d03545);border-color:#bf1f2f;color:#fff;box-shadow:0 8px 18px rgba(191,31,47,.18)}.check-card{display:flex;align-items:center;gap:9px;border:1px solid #d7e0ec;background:#fff;min-height:44px;padding:8px 12px;font-weight:800;color:#102447}.check-card input{width:18px;height:18px}.button-row{display:flex;gap:10px;flex-wrap:wrap;align-items:center;margin-bottom:22px}.file-button{cursor:pointer}.sticky-actions{background:rgba(255,255,255,.94);border:1px solid #d7e0ec;padding:14px;position:sticky;bottom:0;z-index:6;box-shadow:0 -10px 26px rgba(0,30,78,.06)}.small{min-height:34px!important;padding-inline:14px!important;font-size:12px!important}.error-box,.warning-box,.warning-list{border:1px solid #e3b4a6;background:#fff7f2;color:#83310d;padding:12px 14px;font-size:13px;font-weight:800;margin:12px 0}.warning-list{display:grid;gap:7px}.restore-box{border:1px solid #ead2a7;background:#fff8e8;padding:14px 16px;margin-bottom:22px;display:flex;justify-content:space-between;gap:14px;align-items:center}.restore-box p{margin:0;color:#6d4a10;font-weight:800}.mini-actions{display:flex;gap:8px;white-space:nowrap}.empty-state,.empty-row{text-align:center;color:#52627a;background:#f7f9fc;font-weight:800;padding:24px}.limit-card{border:1px solid #ead2a7;background:linear-gradient(135deg,#fffaf1,#fff);padding:22px;display:grid;gap:4px;margin-bottom:18px}.limit-card span{color:#7b5310;font-size:13px;font-weight:900;letter-spacing:.08em}.limit-card strong{font-family:var(--serif);font-size:clamp(34px,5vw,52px);line-height:1.2;color:#bf1f2f;letter-spacing:.05em}.limit-card em{font-style:normal;color:#52627a;font-weight:800}.summary-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:12px}.summary-card{border:1px solid #d7e0ec;background:#fff;padding:14px}.summary-card span{display:block;color:#52627a;font-size:12px;font-weight:800}.summary-card strong{display:block;color:var(--navy);font-size:18px;margin-top:4px}.summary-card.wide{grid-column:span 3}.table-scroll{overflow:auto;border:1px solid #d7e0ec}.furusato-table{border-collapse:collapse;min-width:880px;width:100%;background:#fff;font-size:13px}.furusato-table th,.furusato-table td{border-bottom:1px solid #e3e9f1;border-right:1px solid #e3e9f1;padding:10px 12px;text-align:right;white-space:nowrap}.furusato-table th{background:#f2f6fb;color:var(--navy);font-weight:900}.furusato-table th:first-child,.furusato-table td:first-child{text-align:left}.furusato-table tr.within td:last-child{color:#0f6a35;font-weight:900}.furusato-table tr.over td:last-child{color:#bf1f2f;font-weight:900}.assumption-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:24px}.notes-list{margin:0;padding-left:1.25em;color:#31425f;font-size:14px;line-height:1.9}.ad-only{display:grid;gap:14px}.ad-only h2{font-size:12px;text-align:center;color:#52627a;font-weight:800;margin:0}.ad-box{border:1px solid #cfd9e7;background:linear-gradient(135deg,#fff,#f4f7fb);min-height:250px;display:grid;place-items:center;text-align:center;color:var(--navy);padding:16px}.ad-box span{font-size:12px;color:#52627a}.ad-box p{font-family:var(--serif);font-size:22px;font-weight:800;line-height:1.6;margin:0}.ad-600{min-height:420px;background:linear-gradient(135deg,#082b63,#001e4e);color:#fff}.ad-600 span{color:#dce8f7}.ad-only small{color:#52627a;text-align:center}.print-only-report{display:none}
@media(max-width:1050px){.furusato-layout{grid-template-columns:1fr}.furusato-side{position:static;grid-template-columns:repeat(2,1fr)}.ad-only{grid-column:span 2;grid-template-columns:repeat(2,1fr)}.ad-only h2,.ad-only small{grid-column:span 2}.ad-600{min-height:250px}.summary-grid{grid-template-columns:repeat(2,minmax(0,1fr))}.summary-card.wide{grid-column:span 2}.field-grid.three-col{grid-template-columns:repeat(2,minmax(0,1fr))}.field-grid.five-col{grid-template-columns:repeat(3,minmax(0,1fr))}.control-grid{grid-template-columns:1fr}}
@media(max-width:760px){.furusato-layout{padding-top:28px}.sim-panel{padding:20px 16px}.section-head-row{display:block}.section-note{max-width:none;margin-top:8px}.field-grid.two-col,.field-grid.three-col,.field-grid.five-col,.summary-grid,.assumption-grid,.furusato-side,.ad-only{grid-template-columns:1fr}.summary-card.wide,.ad-only h2,.ad-only small{grid-column:auto}.button-row{align-items:stretch}.button-row>*{width:100%;justify-content:center}.restore-box{display:block}.mini-actions{margin-top:10px;white-space:normal}}
@media print{.site-header,.breadcrumb,.furusato-side,.no-print,.button-row,.sim-panel:not(.result-panel){display:none!important}.furusato-layout{display:block;padding:0}.furusato-main{width:100%}.sim-panel{border:none;box-shadow:none;padding:0}.print-only-report{display:block}.result-panel{page-break-inside:avoid}.summary-grid{grid-template-columns:repeat(2,1fr)}}
/* User-requested layout refinements */
.control-grid{grid-template-columns:240px minmax(220px,1fr) minmax(300px,1.1fr)}
.button-row{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:10px;align-items:stretch;flex-wrap:nowrap}
.button-row>*{width:100%;min-height:48px;display:inline-flex;align-items:center;justify-content:center;text-align:center;box-sizing:border-box}
.file-button input{display:none}.bottom-notice{background:#fffaf3;border-color:#ead2a7}.bottom-notice p{font-size:14px;line-height:1.9;color:#31425f;margin:0 0 12px}
@media(max-width:1050px){.control-grid{grid-template-columns:1fr 1fr}.control-grid .mode-field{grid-column:span 2}}
@media(max-width:760px){.button-row{grid-template-columns:repeat(4,minmax(92px,1fr));overflow-x:auto}.button-row>*{min-width:92px;padding-inline:8px}.control-grid,.control-grid .mode-field{grid-template-columns:1fr;grid-column:auto}}

/* Requested refinements: source-page-like flat title, grouped detailed inputs, compact dependent inputs */
.furusato-title{background:#fff;border-bottom:1px solid #e6edf5;padding:38px 0 30px}
.furusato-title .container{position:relative}
.furusato-title .eyebrow{font-size:12px;color:var(--gold);font-weight:900;letter-spacing:.18em;margin:0 0 8px}
.furusato-title h1{font-family:var(--serif);font-size:clamp(30px,4.2vw,44px);line-height:1.35;color:var(--navy);letter-spacing:.08em;margin:0 0 12px}
.furusato-title p:not(.eyebrow){max-width:760px;color:#52627a;font-size:15px;line-height:1.9;font-weight:700;margin:0}
.furusato-hero{background:#fff}
.furusato-hero .legal-hero-inner::after{display:none}

.detailed-income-block{background:#fff}
.filing-row{max-width:320px;margin-bottom:18px}
.income-card-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:14px}
.income-card{background:#fff;border:1px solid #d7e0ec;border-radius:8px;padding:16px 16px 18px;box-shadow:0 6px 18px rgba(0,30,78,.035)}
.income-card-wide{grid-column:span 2}
.income-card-head{display:flex;align-items:flex-end;justify-content:space-between;gap:12px;border-bottom:1px solid #e7edf5;padding-bottom:10px;margin-bottom:14px}
.income-card-head span{font-size:15px;font-weight:900;color:var(--navy);letter-spacing:.06em}
.income-card-head small{font-size:11px;font-weight:800;color:#6f7f96;text-align:right;line-height:1.5}
.income-card-fields{display:grid;gap:12px}
.income-card-fields.two{grid-template-columns:repeat(2,minmax(0,1fr))}
.income-card-fields.four{grid-template-columns:repeat(4,minmax(0,1fr))}
.income-card .field-label{font-size:12.5px;gap:6px}
.income-card .field-label input,.income-card .field-label select{min-height:40px;padding:7px 10px}

.dependent-grid{gap:10px!important;align-items:end}
.dependent-grid .field-label{font-size:13px;gap:5px}
.dependent-grid .field-label input,.dependent-grid .field-label select{min-height:36px;padding:5px 9px}
.check-card{font-size:13px;line-height:1.35;min-height:36px;padding:6px 10px;font-weight:800;border-radius:4px}
.check-card input{width:16px;height:16px;flex:0 0 auto}

@media(max-width:1050px){.income-card-grid{grid-template-columns:1fr}.income-card-wide{grid-column:auto}.income-card-fields.four{grid-template-columns:repeat(2,minmax(0,1fr))}}
@media(max-width:760px){.furusato-title{padding:28px 0 24px}.income-card-head{display:block}.income-card-head small{display:block;text-align:left;margin-top:4px}.income-card-fields.two,.income-card-fields.four{grid-template-columns:1fr}}

/* Rev6: restore Rev4 form alignment and equal action buttons */
#simForm *,
.control-panel *{box-sizing:border-box}

.control-grid,
.field-grid,
.income-card-fields{align-items:start}

.control-grid > .field-label{
  display:grid;
  grid-template-rows:minmax(18px,auto) 44px auto;
  gap:6px;
  align-content:start;
}
.control-grid > .field-label input,
.control-grid > .field-label select{height:44px;min-height:44px}
.control-grid .mode-field{display:grid;grid-template-rows:minmax(18px,auto) 44px;gap:6px;align-content:start}
.control-grid .tab-buttons{height:44px;align-items:stretch;flex-wrap:nowrap}
.control-grid .tab-button{height:44px;min-height:44px;line-height:1;padding:0 18px;white-space:nowrap}

.field-grid > .field-label{
  display:grid;
  grid-template-rows:minmax(36px,auto) 40px auto;
  gap:6px;
  align-content:start;
  line-height:1.45;
}
.field-grid > .field-label input,
.field-grid > .field-label select{height:40px;min-height:40px;padding:6px 10px}
.field-grid > .field-label .field-help{margin-top:0}

.field-grid.three-col > .field-label{grid-template-rows:minmax(38px,auto) 40px auto}
.field-grid.five-col > .field-label{grid-template-rows:minmax(20px,auto) 36px auto}
.field-grid.five-col > .field-label input,
.field-grid.five-col > .field-label select{height:36px;min-height:36px;padding:5px 9px}

.dependent-grid{align-items:start!important}
.dependent-grid .check-card{
  align-self:end;
  height:36px;
  min-height:36px;
  margin:20px 0 0;
  padding:5px 10px;
  font-size:13px;
  line-height:1.25;
}

.income-card-fields > .field-label{
  display:grid;
  grid-template-rows:minmax(38px,auto) 40px;
  gap:6px;
  align-content:start;
  line-height:1.4;
}
.income-card-fields > .field-label input,
.income-card-fields > .field-label select{height:40px;min-height:40px;padding:6px 10px}
.income-card-fields.four > .field-label{grid-template-rows:minmax(42px,auto) 40px}

.button-row.sticky-actions{
  display:grid!important;
  grid-template-columns:repeat(4,minmax(0,1fr));
  gap:10px;
  align-items:stretch;
  width:100%;
  margin:0 0 22px;
}
.button-row.sticky-actions > .button,
.button-row.sticky-actions > .outline-button,
.button-row.sticky-actions > .file-button{
  min-width:0!important;
  width:100%!important;
  max-width:none!important;
  min-height:48px!important;
  height:48px!important;
  margin:0!important;
  padding:0 12px!important;
  display:inline-flex!important;
  align-items:center!important;
  justify-content:center!important;
  text-align:center!important;
  white-space:nowrap;
  font-size:14px;
  line-height:1;
}
.button-row.sticky-actions > .button::after,
.button-row.sticky-actions > .outline-button::after,
.button-row.sticky-actions > .file-button::after{margin-left:8px;font-size:22px;line-height:1}
.button-row.sticky-actions .file-button input{display:none!important}

@media(max-width:760px){
  .control-grid > .field-label,
  .control-grid .mode-field,
  .field-grid > .field-label,
  .field-grid.three-col > .field-label,
  .field-grid.five-col > .field-label,
  .income-card-fields > .field-label,
  .income-card-fields.four > .field-label{grid-template-rows:auto 40px auto}
  .field-grid.five-col > .field-label{grid-template-rows:auto 36px auto}
  .dependent-grid .check-card{margin:0;height:36px;min-height:36px}
  .button-row.sticky-actions{grid-template-columns:repeat(4,minmax(96px,1fr));overflow-x:auto;padding:12px}
  .button-row.sticky-actions > .button,
  .button-row.sticky-actions > .outline-button,
  .button-row.sticky-actions > .file-button{min-width:96px!important;padding:0 8px!important}
}


/* Left operation guide layout */
.furusato-layout{width:min(100% - 40px,1780px);grid-template-columns:300px minmax(0,1fr) 300px;gap:24px}
@media(max-width:1680px){.furusato-layout{width:min(100% - 40px,1460px);grid-template-columns:300px minmax(0,1fr)}.furusato-side{grid-column:2;position:static;grid-template-columns:repeat(2,minmax(0,300px));justify-content:center;margin-top:24px}.furusato-side .safety-panel{grid-column:1/-1}.ad-only{grid-column:1/-1;grid-template-columns:repeat(2,minmax(0,300px));justify-content:center}.ad-only h2,.ad-only small{grid-column:1/-1}.ad-600{min-height:250px}}
@media(max-width:1180px){.furusato-layout{width:min(100% - 40px,1180px);grid-template-columns:1fr}.furusato-side{grid-column:auto}.tool-side-guide{max-width:1120px;width:100%;margin:0 auto}}
@media(max-width:760px){.furusato-layout{width:min(100% - 28px,1180px)}.furusato-side,.ad-only{grid-template-columns:1fr}.ad-only h2,.ad-only small{grid-column:auto}.furusato-side .safety-panel{grid-column:auto}}

/* SEO content section: page-specific layout */
.seo-content--furusato-nozei {
  box-sizing: border-box;
  width:min(100% - 40px,1460px);
  margin: 28px auto 48px;
  padding: 20px 22px;
  border: 1px solid #d8dee8;
  border-radius: 14px;
  background: #fff;
  color: #243044;
  line-height: 1.75;
}
.seo-content--furusato-nozei h2 {
  margin: 18px 0 6px;
  font-size: 0.98rem;
  line-height: 1.5;
  color: #001e4e;
  letter-spacing: .02em;
}
.seo-content--furusato-nozei h2:first-child { margin-top: 0; }
.seo-content--furusato-nozei p,
.seo-content--furusato-nozei li {
  font-size: 0.9rem;
  line-height: 1.75;
}
.seo-content--furusato-nozei p { margin: 0 0 10px; }
.seo-content--furusato-nozei ul {
  margin: 0 0 10px;
  padding-left: 1.35em;
}
@media(max-width:760px) {
  .seo-content--furusato-nozei {
    width:min(100% - 28px,1180px);
    margin-top: 22px;
    margin-bottom: 36px;
    padding: 18px 16px;
    border-radius: 12px;
  }
  .seo-content--furusato-nozei h2 { font-size: 0.96rem; }
  .seo-content--furusato-nozei p,
  .seo-content--furusato-nozei li { font-size: 0.88rem; }
}
@media print {
  .seo-content--furusato-nozei { display:none!important; }
}