:root{color-scheme:light dark;--tt-bg:#f4f3f0;--tt-card:#fff;--tt-band:#e8ebed;--tt-text:#25282c;--tt-sub:#53585e;--tt-line:#c9ced3;--tt-head:#2c3640;--tt-headtx:#fff;--tt-link:#1c5886;--tt-btn:#9c3f1c;--tt-btntx:#fff;--tt-th:#dfe5ea;--tt-thtx:#22303b;--tt-zebra:#f8f8f6;--tt-ok-bg:#dff0e6;--tt-ok:#1c5a38;--tt-unk-bg:#fbeccb;--tt-unk:#6b4300;--tt-no-bg:#e6e8ea;--tt-no:#3f444a}@media (prefers-color-scheme:dark){:root{--tt-bg:#15181b;--tt-card:#1d2125;--tt-band:#1a1e22;--tt-text:#e8eaec;--tt-sub:#b3b9bf;--tt-line:#3b4249;--tt-head:#1d2329;--tt-headtx:#e8eaec;--tt-link:#8cc0ec;--tt-btn:#f0a77e;--tt-btntx:#20120a;--tt-th:#26303a;--tt-thtx:#e3e9ee;--tt-zebra:#1a1e22;--tt-ok-bg:#1d3a2a;--tt-ok:#a9e3c0;--tt-unk-bg:#473510;--tt-unk:#ffdf99;--tt-no-bg:#2a2f34;--tt-no:#c4cad0}}*{box-sizing:border-box}html{-webkit-text-size-adjust:100%}body{background:var(--tt-bg);color:var(--tt-text);line-break:strict;word-break:auto-phrase;overflow-wrap:anywhere;margin:0;font:17px/1.8 Hiragino Kaku Gothic 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1.6rem}.tt-cta-row{align-items:center;gap:10px;margin:0 0 6px;display:flex}.tt-pr{white-space:nowrap;font-size:15px;font-weight:700}.tt-btn,.tt-adlink a{background:var(--tt-btn);min-height:48px;color:var(--tt-btntx);text-underline-offset:3px;border-radius:6px;justify-content:center;align-items:center;padding:6px 22px;font-size:17px;font-weight:700;line-height:1.4;text-decoration:underline;display:inline-flex}.tt-adlink img{border:0;width:1px;height:1px}.tt-btn.tt-sub{background:var(--tt-card);color:var(--tt-link);border:2px solid var(--tt-link)}.tt-cta-note{color:var(--tt-sub);margin:0;font-size:15px;line-height:1.7}.tt-chip{white-space:nowrap;vertical-align:baseline;border-radius:999px;padding:1px 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.tt-lbl{margin-bottom:6px;font-size:15px;font-weight:700;display:block}.tt-calc table{background:0 0}.tt-calc caption{clip:rect(0 0 0 0);white-space:nowrap;width:1px;height:1px;position:absolute;overflow:hidden}.tt-calc th,.tt-calc td{font-size:16px}.tt-calc th:last-child,.tt-calc td:last-child{white-space:nowrap}.tt-calc thead th{border-bottom:2px solid var(--tt-sub);color:var(--tt-text);background:0 0}.tt-calc tbody tr:nth-child(2n){background:0 0}.tt-law{background:var(--tt-band);border-left:6px solid var(--tt-sub);border-radius:0 6px 6px 0;margin:0 0 1.4rem;padding:14px 18px}.tt-law .tt-lbl{font-size:17px;font-weight:700}.tt-law blockquote{border-left:3px solid var(--tt-line);background:var(--tt-card);margin:4px 0 12px;padding:6px 12px;font-size:16px;line-height:1.8}.tt-law h3{margin:14px 0 2px;font-size:17px}.tt-hero{grid-template-columns:1fr;align-items:center;gap:20px;padding:28px 0 12px;display:grid}.tt-hero h1{margin:0 0 8px;font-size:34px}.tt-hero p.tt-lead{margin:0 0 16px;font-size:18px}.tt-hero-btns{flex-wrap:wrap;gap:10px;display:flex}.tt-kao{aspect-ratio:4/3;object-fit:cover;object-position:right center;border-radius:6px;width:100%;height:auto;display:block}.tt-frame{border:2px dashed var(--tt-sub);text-align:center;aspect-ratio:16/9;min-height:200px;color:var(--tt-sub);border-radius:6px;justify-content:center;align-items:center;padding:12px;font-size:15px;display:flex}.tt-tiles{grid-template-columns:repeat(4,1fr);gap:14px;margin:0;padding:0;list-style:none;display:grid}.tt-tile{background:var(--tt-card);border:1px solid var(--tt-line);border-top:4px solid var(--tt-link);height:100%;min-height:88px;color:var(--tt-text);border-radius:6px;padding:14px;text-decoration:none;display:block}.tt-tile svg{width:38px;height:38px;color:var(--tt-link);margin-bottom:6px;display:block}.tt-tile strong{color:var(--tt-link);text-underline-offset:3px;margin-bottom:6px;font-size:18px;line-height:1.5;text-decoration:underline;display:block}.tt-tile em{color:var(--tt-sub);font-size:14px;font-style:normal;font-weight:700;display:block}.tt-tile ul{margin:2px 0 0;padding-left:1.1em;font-size:15px;line-height:1.6}.tt-sec{padding:6px 0 10px}.tt-sec h2{margin-top:2.4rem}.tt-core{background:var(--tt-card);border:1px solid var(--tt-line);border-radius:6px;margin:0 0 14px;padding:16px}.tt-core h3{margin-top:0}.tt-grid3{grid-template-columns:repeat(3,1fr);gap:14px;margin:0;padding:0;list-style:none;display:grid}.tt-grid3 li{background:var(--tt-card);border:1px solid var(--tt-line);border-radius:6px;padding:14px 16px}.tt-grid3 b{margin-bottom:4px;display:block}.tt-grid3 p{margin:0;font-size:16px}.tt-foot{background:var(--tt-head);color:var(--tt-headtx);margin-top:3rem;padding:24px 0;font-size:15px}.tt-foot a{color:inherit}.tt-foot ul{flex-wrap:wrap;gap:8px 20px;margin:0 0 14px;padding:0;list-style:none;display:flex}.tt-foot p{margin:0 0 6px}.tt-reading{max-width:42rem}.tt-crumb ol{flex-wrap:wrap;margin:0;padding:0;list-style:none;display:flex}.tt-crumb li+li:before{content:"＞";margin:0 .5em}.tt-form{gap:14px;max-width:36rem;margin:0 0 1.2em;display:grid}.tt-form label{margin-bottom:4px;font-size:15px;font-weight:700;display:block}.tt-form input,.tt-form textarea{width:100%;font:inherit;border:1px solid var(--tt-line);background:var(--tt-card);min-height:48px;color:var(--tt-text);border-radius:6px;padding:10px 12px;font-size:16px;line-height:1.6}.tt-form button{font:inherit;background:var(--tt-btn);min-height:48px;color:var(--tt-btntx);cursor:pointer;border:0;border-radius:6px;justify-self:start;padding:6px 22px;font-size:17px;font-weight:700}.tt-trap{width:1px;height:1px;position:absolute;left:-9999px;overflow:hidden}.tt-state{margin:0;font-size:15px}.tt-soon{color:var(--tt-sub);font-size:14px;font-weight:700}.tt-grid3 .tt-soon{margin-top:4px;display:block}.tt-sources{font-size:15px}.tt-sources li{margin-bottom:4px}@media (width>=1024px){.tt-layout{grid-template-columns:minmax(0,1fr) 17rem;gap:32px;display:grid}.tt-aside-toc{display:block}.tt-toc{display:none}.tt-hero{grid-template-columns:1.1fr 1fr}}@media (width<=1023px){.tt-hero .tt-frame{min-height:150px}}@media (width<=860px){.tt-nav{display:none}.tt-menu{display:block}.tt-head .tt-wrap{flex-wrap:wrap;padding-top:8px;padding-bottom:8px}}@media (width<=760px){body{font-size:17px}h1{font-size:26px}.tt-hero h1{font-size:28px}h2{margin-top:2.4rem;font-size:22px}.tt-tiles{grid-template-columns:1fr 1fr;gap:10px}.tt-tile{padding:12px}.tt-tile strong{font-size:17px}.tt-grid3{grid-template-columns:1fr}.tt-scrollhint{display:block}.tt-dl{grid-template-columns:1fr}.tt-dl dt{border-bottom:0;padding-bottom:0}.tt-dl dd{padding-top:2px}.tt-cta-row{align-items:stretch}.tt-cta-row .tt-adlink{flex:1;display:flex}.tt-cta-row .tt-adlink a{flex:1}.tt-cta-row .tt-pr{align-self:center}.tt-cardtable thead{position:absolute;left:-9999px}.tt-cardtable,.tt-cardtable tbody,.tt-cardtable tr,.tt-cardtable caption{display:block}.tt-cardtable caption{padding:0 0 8px}.tt-cardtable tr{border:1px solid var(--tt-line);border-radius:6px;margin:0 0 14px;padding:4px 10px;background:var(--tt-card)!important}.tt-cardtable td{grid-template-columns:7.5em 1fr;gap:6px;padding:8px 0;display:grid}.tt-cardtable td>*{grid-column:2}.tt-cardtable td:before{content:attr(data-label);color:var(--tt-sub);font-size:15px;font-weight:700}.tt-cardtable td[data-label=名称],.tt-cardtable td[data-label=区分]{white-space:normal}.tt-cardtable td:last-child{border-bottom:0}.tt-cardtable td.tt-adtd{padding-top:12px;display:block}.tt-cardtable td.tt-adtd:before{display:none}.tt-cardtable .tt-adcell .tt-adlink{flex:1;display:flex}.tt-cardtable .tt-adcell .tt-adlink a{flex:1}.tt-tw.tt-plain{background:0 0;border:0;overflow:visible}.tt-med-table{display:none}.tt-medcards{display:block}.tt-hero-btns .tt-btn{width:100%}.tt-aside-toc{display:none}}