:root{--lightningcss-light:initial;--lightningcss-dark: ;color-scheme:light;--bg:#f4f7fb;--card:#fff;--text:#102032;--accent:#0f766e;--warn:#b45309;--line:#d7e2ee}*{box-sizing:border-box}body{color:var(--text);background:radial-gradient(circle at 100% 0,#d9f4ef 0,#f4f7fb 45%,#eef3fa 100%);margin:0;font-family:Hiragino Kaku Gothic ProN,Yu Gothic,Segoe UI,sans-serif}main{max-width:760px;margin:0 auto;padding:24px 16px 56px}h1{margin:0 0 8px;font-size:1.6rem}p{line-height:1.6}.card{background:var(--card);border:1px solid var(--line);border-radius:14px;margin-top:16px;padding:16px}.grid{gap:12px;display:grid}label{gap:6px;font-size:.95rem;display:grid}input[type=number]{border:1px solid #b9c8d8;border-radius:10px;width:100%;padding:12px;font-size:1rem}input[type=checkbox]{margin-right:8px;transform:scale(1.15)}.actions{flex-wrap:wrap;gap:10px;margin-top:4px;display:flex}.btn{cursor:pointer;border:1px solid #0000;border-radius:10px;padding:10px 14px;font-size:.95rem;font-weight:700;transition:background-color .18s,border-color .18s,color .18s,opacity .18s}.btn:disabled{opacity:.45;cursor:not-allowed}.btn-primary{color:#fff;background:#0f766e;border-color:#0f766e}.btn-primary:hover:not(:disabled),.btn-primary:focus-visible:not(:disabled){background:#0d5f58;border-color:#0d5f58}.btn-secondary{color:#1f3a53;background:#fff;border-color:#b9c8d8}.btn-secondary:hover,.btn-secondary:focus-visible{background:#f5f9ff}.result{gap:10px;transition:border-color .22s,box-shadow .22s;display:grid}.result-placeholder{color:#3e566d}.result-updated{border-color:#14b8a6;animation:.9s resultPulse;box-shadow:0 0 0 4px #14b8a62e}.result-status{letter-spacing:.02em;color:#0f766e;min-height:1.3rem;margin:0;font-size:.82rem;font-weight:600}.result strong{color:var(--accent)}.filing-status{font-weight:700}.result strong.filing-status-required{color:#c2410c}.result strong.filing-status-refund{color:#0369a1}.result strong.filing-status-optional{color:#0f766e}.warn{color:var(--warn)}.small{color:#3e566d;font-size:.88rem}@keyframes resultPulse{0%{transform:translateY(0);box-shadow:0 0 #14b8a647}35%{transform:translateY(-1px);box-shadow:0 0 0 6px #14b8a633}to{transform:translateY(0);box-shadow:0 0 #14b8a600}}@media (max-width:560px){.actions{flex-direction:column}.btn{width:100%}}