:root{--o:#e8730c;--o2:#fff3e6;--k:#111;--g:#666;--line:#e3e3e3;--bg:#fff;--r:12px}
*{box-sizing:border-box}html{-webkit-text-size-adjust:100%}
body{margin:0;background:var(--bg);color:var(--k);font:17px/1.8 -apple-system,"Hiragino Sans","Yu Gothic",sans-serif;word-break:auto-phrase;text-wrap:pretty}
.wrap{max-width:860px;margin:0 auto;padding:0 16px}
.top{border-bottom:3px solid var(--o);background:#fff;position:sticky;top:0;z-index:5}.brand{display:flex;gap:12px;align-items:center;padding:8px 0;text-decoration:none;color:var(--k)}.brand small{display:block;color:var(--g);font-size:.72rem;line-height:1.3}
.draft{background:#fff3cd;color:#5c4400;font-size:.8rem;text-align:center;padding:4px}
h1{font-size:1.7rem;line-height:1.4;margin:.8em 0 .3em}h2{font-size:1.25rem;margin:1.4em 0 .5em;border-left:5px solid var(--o);padding-left:10px}h3{font-size:1.05rem}
.lead{font-size:1.02rem;color:#333}.card{border:1px solid var(--line);border-radius:var(--r);padding:18px;margin:14px 0;background:#fff}
.btn{display:inline-block;background:var(--o);color:#fff;border:0;border-radius:10px;padding:14px 22px;font-size:1.05rem;font-weight:700;text-decoration:none;cursor:pointer;text-align:center}
.btn.k{background:var(--k)}.btn.ghost{background:#fff;color:var(--k);border:2px solid var(--k)}.btn.big{display:block;width:100%;padding:18px;font-size:1.15rem}
.btn:disabled{opacity:.4}.row{display:flex;gap:10px;flex-wrap:wrap;margin:14px 0}.row>*{flex:1 1 180px}
.grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(240px,1fr));gap:12px}
.ind{border:2px solid var(--line);border-radius:var(--r);padding:14px;cursor:pointer;background:#fff;text-align:left;font:inherit;color:inherit}.ind.on{border-color:var(--o);background:var(--o2)}.ind b{display:block}.ind span{font-size:.85rem;color:var(--g)}
label{display:block;font-weight:600;font-size:.95rem;margin-top:14px}label small{font-weight:400;color:var(--g)}
input,select,textarea{width:100%;font:inherit;font-size:16px;padding:12px;border:1.5px solid #ccc;border-radius:8px;background:#fff;color:var(--k)}textarea{min-height:100px}
input:focus,select:focus,textarea:focus{outline:3px solid #ffd2a6;border-color:var(--o)}
.two{display:grid;grid-template-columns:1fr 1fr;gap:10px}@media(max-width:560px){.two{grid-template-columns:1fr}}
.steps{display:flex;gap:4px;margin:14px 0}.steps i{flex:1;height:8px;border-radius:4px;background:#e8e8e8}.steps i.on{background:var(--o)}.steps i.done{background:var(--k)}
.stepname{color:var(--g);font-size:.9rem}
.help{background:#f6f6f6;border-radius:8px;padding:8px 12px;font-size:.85rem;color:#444;margin:6px 0}
.warn{background:#fdeceb;border:1px solid #e9a7a1;color:#8b1a10;border-radius:8px;padding:10px 12px;font-size:.92rem}.ok{background:#eaf6ee;border:1px solid #9bd0ac;color:#175c2c;border-radius:8px;padding:10px 12px;font-size:.92rem}
.note{font-size:.8rem;color:var(--g)}
table{width:100%;border-collapse:collapse;font-size:.9rem;margin:8px 0}th,td{border-bottom:1px solid var(--line);padding:7px 6px;text-align:left}.r{text-align:right}th{background:#fafafa}tr.tot td{font-weight:700;background:var(--o2)}.neg{color:#c0392b}table.small{font-size:.78rem}
.tblwrap{overflow-x:auto}
.kpis{display:grid;grid-template-columns:repeat(auto-fit,minmax(180px,1fr));gap:10px}.kpi{border:1px solid var(--line);border-radius:10px;padding:12px}.kpi small{color:var(--g)}.kpi b{display:block;font-size:1.3rem}
.tabs{display:flex;gap:6px}.tabs button{flex:1;padding:10px;border:2px solid var(--line);background:#fff;border-radius:10px;font:inherit;cursor:pointer}.tabs button.on{border-color:var(--o);background:var(--o2);font-weight:700}
.costrow{display:grid;grid-template-columns:1.5fr 1fr 1fr;gap:8px;align-items:end}@media(max-width:560px){.costrow{grid-template-columns:1fr 1fr}.costrow>:first-child{grid-column:1/-1}}
.rampgrid{display:grid;grid-template-columns:repeat(auto-fit,minmax(90px,1fr));gap:8px}.rampgrid label{margin-top:0;font-size:.8rem}
details.term{margin:6px 0}details.term summary{cursor:pointer;color:var(--o);font-weight:600;font-size:.88rem}
.foot{font-size:.78rem;color:var(--g);padding:24px 16px 60px}
.assume{background:#fff3cd;color:#7a5b00;border-radius:4px;padding:0 5px;font-size:.75em}
/* 事業計画書 */
.doc{border:1px solid var(--line);padding:22px;background:#fff;font-size:.92rem;line-height:1.7}.doc h1{font-size:1.5rem;text-align:center;margin:.2em 0}.doc .sub{text-align:center;margin:0 0 1em}.doc h2{font-size:1.05rem;margin:1.5em 0 .4em;border-bottom:2px solid var(--o);border-left:0;padding:0 0 3px}
.doc table.kv th{width:32%;background:#fafafa}.doc p{margin:.3em 0}.doc .blank{color:#999}
@page{size:A4 portrait;margin:16mm 14mm 18mm;@bottom-center{content:counter(page) " / " counter(pages);font-size:9pt;color:#555}}
@media print{body{background:#fff;font-size:10.5pt}.top,.draft,.noprint,.foot{display:none!important}.doc{border:0;padding:0}.doc h2{break-after:avoid}.doc table,.doc tr,.kpi{break-inside:avoid}.doc table.small{font-size:8pt}.wrap{max-width:none;padding:0}}