:root{--toki-primary:#F36F68;--toki-light:#FDE8E5;--toki-bg:#FFFDFC;--text-main:#292929;--text-sub:#666666;--status-info:#55A9DC;--status-ok:#65B979;--status-warning:#F6A13A;--border:#eee4e0;--muted:#f8f5f2;--action:#ae3934;--shadow:0 12px 40px #44201607}
*{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:110px}body{margin:0;background:var(--toki-bg);color:var(--text-main);font-family:"Noto Sans JP","Yu Gothic","Hiragino Kaku Gothic ProN",Meiryo,sans-serif;font-size:15px;line-height:1.8}a{color:inherit;text-decoration:none}a,button,input,textarea,select{-webkit-tap-highlight-color:transparent}button,input,textarea,select{font:inherit}button,a,input,textarea,select{touch-action:manipulation}button{cursor:pointer}button:disabled{cursor:default;opacity:.5}button{border:0}h1,h2,h3,p{margin:0}h1,h2,h3{line-height:1.5;letter-spacing:.025em}h1{font-size:42px}h2{font-size:26px}h3{font-size:17px}p{color:var(--text-sub)}[hidden]{display:none!important}:focus-visible{outline:3px solid #297eac;outline-offset:4px}input:focus-visible,textarea:focus-visible,select:focus-visible{outline-offset:1px}.wrap{max-width:1160px;width:calc(100% - 64px);margin-inline:auto}.header{height:99px;border-bottom:1px solid var(--border);background:#ffffffed;position:sticky;top:0;z-index:20;backdrop-filter:blur(12px)}.header-inner{max-width:1320px;width:calc(100% - 64px);margin:auto;display:flex;height:100%;align-items:center;gap:36px}.brand{display:block;width:282px;flex-shrink:0}.brand-logo{display:block;width:100%;aspect-ratio:320/103;background-image:url('/assets/brand.png');background-repeat:no-repeat}.header nav{display:flex;gap:35px;align-items:center;margin-left:auto;height:100%;font-size:14px;font-weight:700}.header nav a{display:flex;align-items:center;height:100%;position:relative;white-space:nowrap}.header nav a:hover{color:var(--action)}.header nav a[aria-current]:after{content:"";position:absolute;bottom:19px;height:3px;background:var(--toki-primary);width:22px;left:calc(50% - 11px);border-radius:2px}.free-label{border:1px solid #f2ceca;color:#9e4b47;background:#fff5f3;padding:5px 13px;border-radius:100px;font-size:12px;font-weight:700;white-space:nowrap}.hero{display:grid;grid-template-columns:1.2fr 1fr;align-items:center;padding-top:52px;padding-bottom:49px;min-height:450px}.eyebrow{font-size:13px;letter-spacing:.1em;display:flex;align-items:center;gap:9px;font-weight:700;color:#6a625e}.eyebrow i{width:7px;height:7px;border-radius:50%;background:var(--toki-primary)}.hero h1{font-size:51px;line-height:1.65;margin:15px 0 18px;font-weight:800;letter-spacing:.05em}.hero h1 span{color:#d8534d}.hero-lead{font-size:15px;line-height:2.05;letter-spacing:.035em}.hero-benefits{display:flex;gap:22px;font-size:12px;color:#7b6f69;margin-top:21px}.hero-art{position:relative;display:flex;justify-content:center;align-items:center;height:360px}.toki{display:block;background-image:url('/assets/brand.png');background-repeat:no-repeat;flex-shrink:0;width:130px;aspect-ratio:1}.toki-hero{width:285px;aspect-ratio:380/505}.hero-art .toki{position:absolute;right:27px;top:-9px}.hero-bubble{position:absolute;z-index:1;left:0;top:39px;background:#fff;border:1px solid #f4d9d4;border-radius:23px;padding:18px 24px;font-size:14px;text-align:center;line-height:1.9;box-shadow:var(--shadow);transform:rotate(-4deg)}.hero-bubble:after{content:"";position:absolute;right:18px;bottom:-9px;width:16px;height:16px;background:white;border-right:1px solid #f4d9d4;border-bottom:1px solid #f4d9d4;transform:rotate(45deg)}.hero-note{position:absolute;bottom:-7px;right:38px;font-size:12px;letter-spacing:.1em;color:#83766d}.ask-card{padding:30px 34px 20px;border:1px solid #f1dcd7;border-radius:24px;background:white;box-shadow:0 16px 55px #ab66500a;position:relative}.ask-heading{display:flex;align-items:baseline;gap:16px;margin-bottom:21px}.ask-heading h2{font-size:23px}.step-kicker{color:#a54f48;letter-spacing:.1em;font-size:12px;font-weight:700;display:block;margin-bottom:7px}.ask-heading .step-kicker{margin:0;white-space:nowrap}.ask-heading p{font-size:12px;margin-left:auto}.search-form{display:grid;grid-template-columns:1.1fr .8fr 1.35fr auto;gap:16px;align-items:end}label{font-size:13px;font-weight:600;display:block;min-width:0}label>span:first-child{display:block}input:not([type=checkbox]),textarea,select{width:100%;border:1px solid #ded9d5;border-radius:9px;padding:12px 14px;background:white;color:var(--text-main);margin-top:7px;min-height:49px;min-width:0}input::placeholder,textarea::placeholder{color:#98918c;font-weight:400;font-size:13px}input[type=checkbox]{accent-color:var(--action);width:20px;height:20px;flex-shrink:0;cursor:pointer}textarea{resize:vertical}select{padding-right:24px}.required{font-weight:400;font-size:10px;color:#8d716b;margin-left:7px}.money-input{position:relative}.money-input input{padding-right:35px}.money-input>span{position:absolute;right:14px;bottom:11px;color:#8d807a;font-weight:400}.primary,.secondary{display:inline-flex;align-items:center;justify-content:center;gap:12px;min-height:45px;border-radius:9px;padding:11px 22px;font-size:13px;line-height:1.7;font-weight:700;text-align:center}.primary{background:var(--action);color:white;border:1px solid var(--action)}.primary:hover{background:#94302c}.secondary{background:white;border:1px solid #e5d5cf;color:#6c4742}.secondary:hover{background:#fff4f1}.ask-button{min-height:49px;background:#ed7970;border-color:#ed7970;color:#321310;min-width:160px}.ask-button:hover{background:#f08c84;color:#321310}.ask-button span{font-size:20px}.quick-picks{display:flex;gap:10px;align-items:center;margin-top:19px;flex-wrap:wrap;font-size:11px;color:#8c8079}.quick-picks button{background:#f7f4f1;color:#766962;padding:4px 12px;border-radius:20px;font-size:11px}.quick-picks button:hover{background:var(--toki-light)}.form-note{font-size:11px;line-height:1.8;margin-top:10px;color:#81736d}.error{color:#a32e28;font-size:13px;margin-top:12px}.error:empty{margin:0}.section-heading{display:flex;align-items:end;justify-content:space-between;gap:20px;margin-bottom:25px}.section-heading p{font-size:13px}.journey-section{padding-top:64px;padding-bottom:45px}.journey-grid{display:grid;grid-template-columns:repeat(6,1fr);gap:14px}.journey-card{border:1px solid var(--border);border-radius:18px;background:#fff;padding:15px 10px 17px;position:relative;text-align:center;transition:transform .2s,border-color .2s;box-shadow:var(--shadow)}.journey-card:hover{transform:translateY(-4px);border-color:var(--toki-primary)}.journey-card .toki{width:100%;max-width:142px;margin:0 auto 5px}.journey-number{position:absolute;left:12px;top:8px;color:#b29991;font-size:10px;z-index:1}.journey-card h3{font-size:15px;letter-spacing:0}.journey-card h3>span{font-size:12px;margin-left:2px}.journey-card p{font-size:10px;margin-top:5px;white-space:nowrap}.round-arrow{display:flex;width:23px;height:23px;border-radius:100%;background:#fff1ed;color:#b55b50;margin:13px auto 0;align-items:center;justify-content:center}.categories-section{padding:20px 0 60px}.category-links{display:grid;grid-template-columns:repeat(5,1fr);gap:0 24px}.category-links a{padding:12px 0;display:flex;justify-content:space-between;border-bottom:1px solid var(--border);font-size:12px}.category-links a span{color:#c4978b}.category-links a:hover{color:var(--action)}.subtle{color:#8b7e77;font-size:12px}.reassurance{background:#fff2ee;border:1px solid #f5e4df;display:flex;align-items:center;gap:26px;padding:28px 40px;border-radius:24px;margin-bottom:70px}.reassurance h2{font-size:21px}.reassurance p{font-size:12px;margin-top:10px}.reassurance>a{margin-left:auto}.footer{border-top:1px solid var(--border);background:#fff;padding:24px 0}.footer-main{display:flex;align-items:center;gap:25px}.footer-main .brand{width:230px}.footer-main p{font-size:11px}.footer-main>a:last-child{margin-left:auto;font-size:11px}.footer-bottom{border-top:1px solid var(--border);margin-top:15px;padding-top:18px;display:flex;gap:25px;color:#8a7c76;font-size:10px}.footer-bottom>span:nth-child(2){margin-left:auto}.page-intro{display:flex;align-items:center;gap:30px;padding-top:40px;padding-bottom:34px}.page-intro .toki{width:175px}.page-intro h1{font-size:34px}.page-intro p{margin-top:12px;font-size:13px}.panel{border:1px solid var(--border);border-radius:19px;padding:28px;background:white;box-shadow:var(--shadow)}.workspace-grid{display:grid;grid-template-columns:1fr 1fr;gap:25px;margin-bottom:70px}.form-stack{display:flex;flex-direction:column;gap:18px}.form-stack textarea{min-height:85px}.two-col{display:grid;grid-template-columns:1fr 1fr;gap:17px}.two-col>*,.workspace-grid>*{min-width:0}.output-panel{align-self:start;position:sticky;top:124px}.panel-heading{display:flex;align-items:center;justify-content:space-between;gap:16px;margin-bottom:18px}.panel-heading h2{font-size:21px}.panel-heading label{max-width:250px}.document-output{min-height:590px;line-height:1.95;background:#fdfbf8;font-size:13px}.actions{display:flex;flex-wrap:wrap;gap:12px;margin-top:16px}.pill{display:inline-block!important;background:#f6f1ed;color:#78665e;border-radius:6px;padding:4px 9px;font-size:10px;font-weight:500;line-height:1.6}.pill.ok{background:#eef7ef;color:#3f744a}.pill.warn{background:#fff0d9;color:#875e21}.results{padding-top:42px;padding-bottom:50px}.result-summary{display:flex;align-items:center;justify-content:space-between;gap:20px;margin-bottom:24px}.result-summary p{font-size:13px;margin-top:6px;overflow-wrap:anywhere}.flow-nav{display:flex;gap:5px;border-bottom:1px solid var(--border);padding-bottom:15px;flex-wrap:wrap}.flow-nav a{padding:7px 15px;background:white;border:1px solid var(--border);border-radius:7px;font-size:12px}.flow-nav a:hover{background:var(--toki-light)}.guide-section{padding-top:38px}.guide-heading{display:flex;align-items:center;gap:24px;margin-bottom:20px}.guide-heading .toki{width:97px}.guide-heading p{font-size:13px;margin-top:5px}.check-progress{font-size:12px;color:#7c6c63;margin-bottom:14px}.check-card{display:flex;align-items:flex-start;gap:14px;background:white;border:1px solid var(--border);border-radius:14px;padding:20px;cursor:pointer}.check-card input{margin:4px 0 0}.check-card b{display:block;font-size:14px}.check-card small{display:block;font-weight:400;font-size:12px;color:var(--text-sub);margin-top:5px}.check-card:has(input:checked){background:#f2f9f1;border-color:#9bc79e}.check-card .pill{margin-bottom:7px}.mini-card{background:white;border:1px solid var(--border);border-radius:14px;padding:23px}.mini-card h3{margin:9px 0;font-size:18px}.mini-card p{font-size:12px;line-height:1.95}.notice{padding:15px 20px;border-radius:10px;font-size:12px;margin:16px 0}.notice.info{background:#eef6fa;color:#456a7e}.notice.warm{background:#fff0e8;color:#865939}.journal{background:#fbf8f5;border-radius:8px;padding:13px;margin-top:18px;font-size:12px}.journal div{display:flex;align-items:center;gap:16px;padding:4px 0}.journal span{color:#8a7369;font-size:10px}.journal strong{margin-left:auto}.tax-list{display:grid;grid-template-columns:1fr 1fr;gap:17px;margin-top:18px}.tax-card{border:1px solid var(--border);border-radius:14px;padding:22px;background:#fff}.tax-card h3{font-size:14px}.tax-card p{font-size:12px;margin:8px 0}.tax-card a{font-size:11px;text-decoration:underline;color:#416f87;overflow-wrap:anywhere}.source-date{display:block;font-size:10px;color:#8a7b73}.product-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:20px}.product-card{border:1px solid var(--border);border-radius:16px;padding:23px;background:#fff;display:flex;flex-direction:column;gap:9px}.product-card img{width:100%;height:170px;object-fit:contain}.no-product-image{height:170px;background:#f7f3ef;display:grid;place-items:center;color:#85766e}.product-card h3{font-size:13px;overflow-wrap:anywhere}.product-card .pill{align-self:start}.product-card .shop{font-size:10px}.price{font-size:24px}.small{font-size:11px}.product-card button{margin-top:auto}.product-link{color:var(--action);font-size:12px;font-weight:700;text-decoration:underline}.comparison{margin-top:25px;border:1px solid var(--border);background:white;border-radius:14px;padding:25px}.comparison .primary{margin-top:15px}.table-scroll{overflow:auto;max-width:100%;margin-top:15px}.table-scroll table{width:100%;border-collapse:collapse;min-width:550px;font-size:12px}th,td{border-bottom:1px solid var(--border);padding:13px;text-align:left;vertical-align:top;max-width:280px;overflow-wrap:anywhere}th{background:#fbf6f2;font-weight:700}td .secondary{min-height:32px;padding:4px 10px}.empty-products{padding:22px 26px;border:1px dashed #dec6bc;border-radius:14px}.empty-products p{font-size:13px;margin:6px 0 18px}.create-banner{display:flex;gap:25px;align-items:center;padding:25px;margin-top:35px;background:#fff1ed;border-radius:17px}.create-banner .toki{width:100px}.create-banner h2{font-size:21px}.create-banner p{font-size:12px;margin-top:7px}.create-banner>a{margin-left:auto}.empty-state{text-align:center;padding:60px 25px}.empty-state .toki{margin:0 auto 15px;width:170px}.empty-state p{margin:14px 0}.category-guide{margin-bottom:50px}.category-guide>p{margin:10px 0 22px;font-size:13px}.category-guide a{text-decoration:underline}.admin-wrap{padding-top:40px;padding-bottom:70px}.admin-wrap h1{font-size:32px;margin:8px 0 25px}.narrow{max-width:500px}.narrow>p{margin:12px 0 20px;font-size:13px}.stats-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:20px;margin:20px 0}.stats-grid strong{display:block;font-size:30px;margin-top:7px}.stats-grid span{font-size:13px}.stats-list{list-style:none;padding:0;font-size:12px}.stats-list li{display:flex;justify-content:space-between;gap:20px;margin:6px 0}.admin-wrap .two-col{margin-bottom:22px}.csv-box{margin-top:25px;padding-top:20px;border-top:1px solid var(--border)}summary{cursor:pointer;font-weight:700}.csv-box label{margin-top:15px}dialog{width:min(650px,calc(100% - 32px));max-height:90vh;overflow:auto;border:1px solid var(--border);border-radius:18px;padding:28px}dialog::backdrop{background:#30221b80}#editor-fields{display:flex;flex-direction:column;gap:15px}.legal{margin-top:50px;margin-bottom:60px;max-width:850px}.legal h1{font-size:30px}.legal h2{font-size:20px;margin:28px 0 10px}.legal p{margin:10px 0;font-size:13px}.toast{position:fixed;bottom:26px;left:50%;transform:translateX(-50%);max-width:calc(100% - 36px);width:max-content;background:#392e28;color:white;border-radius:12px;padding:14px 24px;box-shadow:0 8px 40px #0002;z-index:100;font-size:13px}.skip,.sr-only{position:absolute;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap}.skip:focus{clip:auto;width:auto;height:auto;left:12px;top:12px;background:white;padding:12px;z-index:100}
@media(min-width:1400px){.hero{padding-top:60px;padding-bottom:55px}.hero h1{font-size:55px}}
@media(max-width:1000px){.header-inner{gap:15px}.header nav{gap:20px}.brand{width:240px}.hero h1{font-size:44px}.hero-art .toki{width:250px;right:0;top:5px}.hero-bubble{font-size:12px;left:-15px;padding:15px}.hero-note{right:5px}.ask-heading{flex-wrap:wrap;gap:8px 15px}.ask-heading p{width:100%;margin:0}.search-form{grid-template-columns:1fr 1fr}.journey-grid{grid-template-columns:repeat(3,1fr)}.journey-card .toki{max-width:140px}.journey-card p{font-size:12px}.category-links{grid-template-columns:repeat(4,1fr)}.reassurance{padding:25px;gap:15px}.reassurance .toki{width:110px}.reassurance>a{padding:10px}.create-banner{flex-wrap:wrap}.create-banner>a{margin-left:125px}.footer-main .brand{width:200px}.footer-main p{display:none}.workspace-grid{gap:17px}.panel{padding:22px}.workspace-grid .two-col{grid-template-columns:1fr}.page-intro h1{font-size:30px}}
@media(max-width:650px){body{font-size:14px}.wrap{width:calc(100% - 32px)}.header{height:104px}.header-inner{width:calc(100% - 32px);flex-wrap:wrap;gap:0;justify-content:space-between;padding:4px 0}.header .brand{width:205px;height:59px}.brand-logo{height:auto}.free-label{font-size:10px;padding:3px 8px}.header nav{order:3;width:100%;height:34px;margin:0;justify-content:space-around;gap:10px;font-size:12px}.header nav a[aria-current]:after{bottom:-1px}.hero{grid-template-columns:1fr;padding-top:30px;padding-bottom:21px;min-height:0;position:relative;overflow:hidden}.eyebrow{font-size:10px;letter-spacing:.03em}.hero h1{font-size:35px;line-height:1.65;margin:13px 0 15px;position:relative;z-index:2}.hero-lead{font-size:12px;line-height:2}.hero-benefits{font-size:10px;gap:12px;margin-top:16px}.hero-art{height:0;position:static}.hero-art .toki{width:133px;right:0;top:49px;z-index:0}.hero-bubble,.hero-note{display:none}.hero-copy{position:relative}.hero-copy h1{max-width:260px}.ask-card{padding:23px 19px 18px;border-radius:19px}.ask-heading{display:block}.ask-heading .step-kicker{font-size:10px;margin-bottom:5px}.ask-heading h2{font-size:21px}.ask-heading p{font-size:11px;margin-top:7px}.search-form{grid-template-columns:1fr;gap:16px}.search-form label{font-size:12px}.search-form input{font-size:15px}.ask-button{margin-top:3px;width:100%}.quick-picks{gap:7px}.quick-picks>span{width:100%}.quick-picks button{font-size:10px;padding:5px 10px}.form-note{font-size:10px}.journey-section{padding-top:39px;padding-bottom:25px}.section-heading{display:block;margin-bottom:20px}.section-heading h2{font-size:23px}.section-heading p{font-size:11px;margin-top:8px}.journey-grid{grid-template-columns:repeat(2,1fr);gap:12px}.journey-card{padding:10px 8px 15px}.journey-card .toki{width:118px}.journey-card p{font-size:10px}.round-arrow{margin-top:9px}.category-links{grid-template-columns:repeat(2,1fr);gap:0 20px}.category-links a{font-size:11px}.categories-section{padding-bottom:35px}.reassurance{padding:24px 18px;display:grid;grid-template-columns:75px 1fr;gap:12px;margin-bottom:35px;border-radius:18px}.reassurance .toki{width:80px}.reassurance h2{font-size:16px}.reassurance p{font-size:10px}.reassurance p br{display:none}.reassurance>a{grid-column:1/-1;margin:6px 0 0}.footer{padding:20px 0}.footer-main{display:block}.footer-main .brand{width:210px;margin:auto}.footer-main>a:last-child{display:block;text-align:center;font-size:10px;margin-top:15px}.footer-bottom{flex-direction:column;gap:7px;text-align:center;font-size:9px}.footer-bottom>span:nth-child(2){margin:0}.page-intro{gap:12px;padding:27px 0}.page-intro .toki{width:90px}.page-intro h1{font-size:25px}.page-intro p{font-size:11px}.step-kicker{font-size:10px}.workspace-grid{grid-template-columns:1fr;margin-bottom:35px}.workspace-grid .two-col{grid-template-columns:1fr 1fr}.output-panel{position:static}.panel{padding:21px 18px;border-radius:15px}.panel h2{font-size:21px}.panel-heading{flex-wrap:wrap}.document-output{min-height:440px}.result-summary{display:block}.result-summary h2{font-size:22px;overflow-wrap:anywhere}.result-summary>.pill{margin-top:10px}.two-col,.tax-list{grid-template-columns:1fr}.guide-heading{gap:12px;margin-bottom:15px}.guide-heading .toki{width:68px}.guide-heading h2{font-size:20px}.guide-heading p{font-size:11px}.guide-section{padding-top:25px}.check-card{padding:17px}.notice{padding:13px;font-size:11px}.mini-card{padding:18px}.tax-card{padding:18px}.flow-nav{gap:6px}.flow-nav a{font-size:10px;padding:7px 9px}.product-grid{grid-template-columns:1fr}.product-card{padding:20px}.comparison{padding:18px}.create-banner{gap:12px;padding:18px}.create-banner .toki{width:72px}.create-banner>div{flex:1}.create-banner h2{font-size:18px}.create-banner p{font-size:11px}.create-banner>a{margin:0;width:100%}.results{padding-top:30px}.stats-grid{gap:8px}.stats-grid .mini-card{padding:13px 10px}.stats-grid span{font-size:10px}.stats-grid strong{font-size:23px}.admin-wrap h1{font-size:27px}.stats-list{font-size:11px}.legal h1{font-size:25px}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}*{transition:none!important}}

.brand-logo{background-size:480.00000% 930.90909%;background-position:2.96053% 97.04595%;aspect-ratio:320/110;}

.toki-hero{background-size:404.21053% 202.77228%;background-position:72.23183% 16.37765%;aspect-ratio:380/505;}

.toki-search{background-size:1024.00000% 616.86747%;background-position:3.53535% 70.74592%;aspect-ratio:150/166;}

.toki-check{background-size:914.28571% 609.52381%;background-position:16.81287% 70.67757%;aspect-ratio:168/168;}

.toki-create{background-size:898.24561% 628.22086%;background-position:30.76923% 70.73171%;aspect-ratio:171/163;}

.toki-teach{background-size:1024.00000% 585.14286%;background-position:44.37229% 70.55359%;aspect-ratio:150/175;}

.toki-buy{background-size:872.72727% 609.52381%;background-position:58.67647% 70.67757%;aspect-ratio:176/168;}

.toki-after{background-size:738.46154% 602.35294%;background-position:75.67771% 70.49180%;aspect-ratio:208/170;}


.hero-art .toki-hero{background-size:404.21053% 209.83607%;background-position:72.23183% 17.91045%;aspect-ratio:380/488;}
.hero-note{bottom:-27px;}
.journey-card{display:flex;flex-direction:column;align-items:center}.journey-card .toki{height:150px;flex-shrink:0;align-self:center}.journey-card h3{margin-top:auto}.journey-card p{margin-top:5px}.toki{mix-blend-mode:multiply}
@media(max-width:650px){.journey-card .toki{height:135px;width:135px}.hero-art .toki{top:62px;right:-2px;width:123px}}

.journey-card{display:grid;grid-template-rows:155px auto auto 36px;justify-items:center}.journey-card .toki{height:auto;width:130px;max-width:100%;margin:0;align-self:center}.journey-card h3{margin:0}.journey-card .round-arrow{margin:10px 0 0}
@media(max-width:650px){.journey-card{grid-template-rows:140px auto auto 32px}.journey-card .toki{height:auto;width:125px}}