:root{--primary:#1e3a8a;--primary-light:#2563eb;--primary-dark:#0f172a;--primary-bg:#eff6ff;--text-main:#0f172a;--text-sub:#334155;--text-muted:#64748b;--bg-main:#f8fafc;--bg-card:#fff;--accent-light:#f59e0b;--border-color:#e2e8f0;--control-border:#64748b;--radius-sm:8px;--radius-md:12px;--radius-lg:18px;--shadow:0 2px 6px rgba(15,23,42,.06);--header-height:72px}
*,*::before,*::after{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:96px}body{margin:0;background:var(--bg-main);color:var(--text-main);font-family:-apple-system,BlinkMacSystemFont,"Apple SD Gothic Neo","Malgun Gothic",sans-serif;font-size:16px;line-height:1.75;word-break:keep-all;overflow-wrap:anywhere}a{color:var(--primary);text-underline-offset:4px}button,input,select,textarea{font:inherit}button,a,input,select,textarea{touch-action:manipulation}button{cursor:pointer}a:focus-visible,button:focus-visible,input:focus-visible,select:focus-visible,textarea:focus-visible,summary:focus-visible{outline:3px solid var(--primary-light);outline-offset:4px}h1,h2,h3,p,ul,ol{margin-top:0}h1{font-size:38px;line-height:1.35;letter-spacing:-1.4px;font-weight:800;margin-bottom:20px}h2{font-size:25px;line-height:1.45;letter-spacing:-.7px;font-weight:800;margin-bottom:16px}h3{font-size:20px;line-height:1.5;margin-bottom:10px}p{margin-bottom:16px}ul,ol{padding-left:24px}li+li{margin-top:8px}[hidden]{display:none}section[id],h2[id],.calc-result-card{scroll-margin-top:100px}svg{flex-shrink:0}.container{width:min(100% - 40px,800px);margin-inline:auto}.skip-link{position:fixed;top:-100px;left:16px;z-index:1000;background:var(--primary);color:white;padding:12px 20px}.skip-link:focus{top:12px}.site-header{position:sticky;top:0;z-index:40;background:rgba(255,255,255,.97);border-bottom:1px solid var(--border-color)}.header-inner{max-width:1280px;margin:auto;min-height:var(--header-height);padding:12px 24px;display:flex;align-items:center;justify-content:space-between;gap:24px}.logo{display:flex;align-items:center;gap:10px;text-decoration:none;white-space:nowrap;color:var(--primary-dark);font-weight:800;font-size:18px;letter-spacing:-.5px}.logo-symbol{width:38px;height:38px;background:var(--primary);color:white;border-radius:11px;display:grid;place-items:center}.logo-small{color:var(--text-muted);font-size:11px;display:block;letter-spacing:1px;line-height:1.3}.main-nav{display:flex;gap:4px;align-items:center}.nav-link{padding:10px 12px;border-radius:8px;font-size:14px;text-decoration:none;color:var(--text-sub);font-weight:700;white-space:nowrap}.nav-link[aria-current=page]{background:var(--primary-bg);color:var(--primary)}.nav-tool{background:var(--primary);color:#fff;margin-left:8px}.menu-toggle{display:none;min-height:44px;min-width:44px;border:1px solid var(--control-border);border-radius:8px;background:#fff;color:var(--primary);font-weight:700}.hero{padding:58px 0 32px;background:linear-gradient(150deg,#f0f6ff 0%,#f8fafc 75%);border-bottom:1px solid var(--border-color)}.eyebrow{font-size:13px;letter-spacing:1.3px;font-weight:800;color:var(--primary);margin-bottom:16px;display:flex;align-items:center;gap:8px}.eyebrow::before{content:"";width:7px;height:7px;border-radius:50%;background:var(--primary-light)}.hero h1{font-size:40px;max-width:650px}.hero h1 em{font-style:normal;color:var(--primary)}.hero-description{color:var(--text-sub);max-width:610px;font-size:17px}.hero-actions{display:flex;flex-wrap:wrap;gap:12px;margin-top:24px}.btn{min-height:48px;display:inline-flex;align-items:center;justify-content:center;gap:8px;border:1px solid var(--control-border);border-radius:9px;background:white;color:var(--primary);font-weight:700;padding:12px 20px;text-decoration:none;line-height:1.5}.btn-primary{background:var(--primary);border-color:var(--primary);color:white}.btn-secondary{background:var(--primary-bg);border-color:#a9bfec}.btn-small{padding:10px 14px;min-height:44px;font-size:14px}.btn-full{width:100%}.btn:disabled{cursor:not-allowed;opacity:.65}.trust-row{display:flex;gap:20px;flex-wrap:wrap;color:var(--text-muted);font-size:13px;margin-top:24px}.trust-row span{display:flex;align-items:center;gap:6px}.baseline-strip{background:white;border:1px solid var(--border-color);border-radius:12px;display:flex;gap:16px;align-items:center;padding:18px 22px;margin-top:30px;flex-wrap:wrap;box-shadow:var(--shadow)}.baseline-strip strong{color:var(--primary);font-size:20px}.baseline-strip p{margin:0;flex:1;font-size:14px;color:var(--text-sub)}.baseline-strip .muted{font-size:12px}main{padding-bottom:48px}.page-heading{padding-top:32px;margin-bottom:28px}.breadcrumb{font-size:13px;color:var(--text-muted);margin-bottom:20px;display:flex;gap:8px;flex-wrap:wrap}.breadcrumb a{color:var(--text-muted)}.page-description{color:var(--text-sub);font-size:17px}.meta-line{font-size:13px;color:var(--text-muted);display:flex;gap:12px;flex-wrap:wrap}.section-block{margin-top:40px}.section-head{display:flex;justify-content:space-between;align-items:baseline;gap:16px;flex-wrap:wrap;margin-bottom:18px}.section-head h2{margin:0}.section-head a{font-size:14px}.section-caption{font-size:14px;color:var(--text-muted);margin-top:8px}.card-list{display:flex;flex-direction:column;gap:16px}.hub-card,.nexus-card{display:flex;align-items:center;gap:20px;border:1px solid var(--border-color);background:var(--bg-card);border-radius:var(--radius-md);padding:22px 24px;text-decoration:none;box-shadow:var(--shadow);min-width:0}.hub-card .card-copy,.nexus-card .card-copy{flex:1;min-width:0}.card-title{display:block;font-size:20px;line-height:1.45;font-weight:800;color:var(--text-main);margin-bottom:6px;letter-spacing:-.5px}.card-description{display:block;font-size:14px;color:var(--text-muted);line-height:1.7}.card-label{display:block;font-size:12px;font-weight:700;color:var(--primary);margin-bottom:4px}.card-arrow{color:var(--primary);font-size:22px}.card-icon{width:48px;height:48px;border-radius:12px;background:var(--primary-bg);color:var(--primary);display:grid;place-items:center}.card--calc{border-left:4px solid var(--primary-light)}.card--leave .card-icon{background:#f5f3ff;color:#6d28d9}.card--leave{border-left:4px solid #7c3aed}.card--wage .card-icon{background:#f0fdfa;color:#0f766e}.card--wage{border-left:4px solid #0f766e}.card--guide{border-left:4px solid #94a3b8}.nexus-card{background:var(--primary-bg);border-color:#c6d8f6;border-left:4px solid var(--primary-light)}.category-list{border:1px solid var(--border-color);border-radius:12px;background:white}.category-link{display:flex;align-items:center;gap:16px;padding:18px 22px;text-decoration:none;border-bottom:1px solid var(--border-color)}.category-link:last-child{border-bottom:0}.category-link strong{color:var(--text-main);display:block}.category-link span{font-size:13px;color:var(--text-muted)}.category-link .category-copy{flex:1}.search-card{padding:24px;border:1px solid var(--border-color);border-radius:14px;background:#fff}.search-row{display:flex;gap:10px}.search-row input{flex:1;min-width:0}.search-hints{display:flex;gap:6px;flex-wrap:wrap;margin-top:12px}.search-hints button{background:var(--primary-bg);color:var(--primary);border:1px solid #c6d8f6;border-radius:8px;min-height:44px;padding:8px 12px;font-size:13px}.search-results{margin-top:20px}.search-results .hub-card{margin-bottom:10px}.geo-summary-box{border-left:4px solid var(--primary-light);background:var(--primary-bg);padding:22px 24px;border-radius:0 12px 12px 0;margin:24px 0}.geo-summary-box h2{font-size:18px}.geo-summary-box p:last-child,.geo-summary-box ul:last-child{margin-bottom:0}.ad-placement{margin:32px 0;padding:20px 0;border-top:1px solid var(--border-color);border-bottom:1px solid var(--border-color);text-align:center}.ad-label{display:block;color:var(--text-muted);font-size:11px;letter-spacing:2px;margin-bottom:12px}.adsbygoogle{display:block;min-height:0}.toc{padding:24px;background:#fff;border:1px solid var(--border-color);border-radius:12px;margin:24px 0 32px}.toc h2{font-size:18px;margin-bottom:12px}.toc ol{margin:0;padding-left:24px}.toc li{margin:0}.toc a{display:block;padding:10px 0;min-height:44px;font-size:15px;line-height:1.65}.article-section{margin-top:36px}.article-section p{color:var(--text-sub)}.article-section ul{color:var(--text-sub)}.table-scroll{overflow-x:auto;border:1px solid var(--border-color);border-radius:10px;margin:20px 0}table{border-collapse:collapse;width:100%;font-size:14px;background:#fff}caption{font-weight:700;text-align:left;padding:14px 16px;background:#fff;color:var(--primary)}th,td{padding:14px 16px;text-align:left;border-bottom:1px solid var(--border-color);vertical-align:top}th{background:#f1f5f9;font-weight:700}tr:last-child td{border-bottom:0}.notice-box{padding:18px 20px;border-radius:10px;margin:20px 0;font-size:15px;border:1px solid #c6d8f6;background:var(--primary-bg);color:var(--primary)}.notice-box strong{display:block;margin-bottom:6px}.notice-box-warning{background:#fffbeb;color:#92400e;border-color:#f3d89b}.notice-box-error{background:#fef2f2;color:#991b1b;border-color:#efb0b0}.notice-box-success{background:#ecfdf5;color:#065f46;border-color:#9bdec4}.procedure-step-card{background:#fff;border:1px solid var(--border-color);border-radius:12px;padding:24px;margin-top:16px;display:flex;align-items:flex-start;gap:18px}.step-number{width:34px;height:34px;border-radius:50%;background:var(--primary-bg);color:var(--primary);font-size:14px;font-weight:800;display:grid;place-items:center;flex-shrink:0}.procedure-step-card p{margin-bottom:0;color:var(--text-sub)}.step--prepare{border-left:4px solid #0f766e}.official-card{background:white;border:1px solid #c6d8f6;border-left:4px solid var(--primary);border-radius:12px;padding:24px;margin:24px 0}.official-card h3{font-size:19px}.official-url{display:block;color:var(--text-muted);font-size:13px;margin:8px 0 16px}.action-row{display:flex;gap:10px;flex-wrap:wrap}.sources{border-top:1px solid var(--border-color);padding-top:24px;margin-top:32px;font-size:14px;color:var(--text-sub)}.sources h2{font-size:18px}.sources ul{padding-left:20px}.sources li{margin-top:10px}.calc-form-card{padding:28px;border-radius:18px;border:1px solid var(--border-color);box-shadow:var(--shadow);background:white}.form-intro{font-size:14px;color:var(--text-muted)}.form-group{border:0;margin:0 0 24px;padding:0;min-width:0}.form-group legend{font-weight:800;font-size:18px;width:100%;border-bottom:1px solid var(--border-color);padding-bottom:12px;margin-bottom:18px}.field{margin-bottom:20px;min-width:0}.field label{display:block;font-size:15px;font-weight:700;margin-bottom:8px;color:var(--text-main)}.field-help{font-size:13px;color:var(--text-muted);margin:8px 0 0}.field-error{font-size:14px;color:#991b1b;margin-top:8px}.input-wrap{position:relative}input:not([type=checkbox]):not([type=radio]),select,textarea{display:block;width:100%;min-height:52px;border:2px solid var(--control-border);border-radius:8px;background:#fff;color:var(--text-main);padding:12px 14px;font-size:16px;line-height:1.5}textarea{min-height:120px;resize:vertical}.input-wrap 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h2{font-size:35px;line-height:1.35;margin:0;color:white;font-variant-numeric:tabular-nums;letter-spacing:-.8px}.result-body{padding:28px}.summary-row{display:flex;justify-content:space-between;gap:20px;align-items:baseline;padding:12px 0;border-bottom:1px solid var(--border-color);font-size:15px}.summary-row dt{color:var(--text-sub)}.summary-row dd{margin:0;font-weight:700;text-align:right}.result-formula{background:var(--primary-bg);padding:16px 20px;border-radius:8px;color:var(--primary);font-size:14px}.result-body .action-row{margin-top:20px}.result-placeholder{text-align:center;border:1px dashed #94a3b8;border-radius:12px;padding:32px;color:var(--text-muted);margin-top:24px}.result-placeholder p{margin:8px 0 0}.result-stale{background:#fffbeb;padding:14px 20px;color:#92400e}.copy-status{font-size:14px;color:var(--primary);margin-top:12px}.manual-copy{margin-top:12px}.document-preview{white-space:pre-wrap;border:1px solid var(--border-color);padding:24px;background:#fff;border-radius:8px;line-height:1.9;font-size:15px}.checklist{padding:20px;background:#fff;border:1px solid var(--border-color);border-radius:12px}.checklist label{display:flex;align-items:flex-start;gap:12px;padding:12px 0;min-height:44px;cursor:pointer}.checklist input{width:20px;height:20px;accent-color:var(--primary);flex-shrink:0;margin-top:5px}.checklist-progress{font-weight:700;color:var(--primary);margin-bottom:12px}.site-footer{border-top:1px solid var(--border-color);background:#fff;padding:36px 0 30px;color:var(--text-muted);font-size:13px}.footer-brand{font-weight:800;color:var(--text-main);font-size:16px;margin-bottom:10px}.footer-nav{display:flex;gap:8px 18px;flex-wrap:wrap;margin:16px 0}.footer-nav a{min-height:44px;display:flex;align-items:center;color:var(--text-sub)}.footer-bottom{border-top:1px solid var(--border-color);padding-top:18px;margin-top:20px}.muted{color:var(--text-muted)}.sr-only{position:absolute;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap;border:0}.back-top{font-size:14px;margin-top:28px;display:inline-block;padding:8px 0}
.nexus-card .card-description,.hero .trust-row{color:var(--text-sub)}
@media(hover:hover){.hub-card:hover,.nexus-card:hover{border-color:#a9bfec;box-shadow:0 5px 15px rgba(30,58,138,.08);transform:translateY(-2px)}.category-link:hover,.nav-link:hover{background:var(--primary-bg)}.nav-tool:hover,.btn-primary:hover{background:#142c6e;color:#fff}.btn-secondary:hover,.quick-values button:hover{background:#dbeafe}}
@media(max-width:1060px){.header-inner{padding:12px 20px;position:relative}.menu-toggle{display:inline-flex;align-items:center;justify-content:center;padding:8px 12px}.main-nav{display:none;position:absolute;top:100%;left:0;right:0;background:#fff;border-bottom:1px solid var(--border-color);padding:12px 20px;box-shadow:var(--shadow);flex-direction:column;align-items:stretch;max-height:75vh;overflow-y:auto}.main-nav.is-open{display:flex}.nav-link{white-space:normal;font-size:16px}.nav-tool{margin-left:0}}
@media(max-width:600px){:root{--header-height:68px}.container{width:calc(100% - 32px)}.header-inner{padding:10px 16px;gap:10px}.logo{font-size:16px;gap:8px}.logo-symbol{width:34px;height:34px}.logo-small{font-size:10px}.hero{padding:36px 0 24px}.hero h1,h1{font-size:28px;letter-spacing:-.9px}.hero-description,.page-description{font-size:16px}.hero-actions .btn{flex:1}.trust-row{gap:10px;font-size:12px}.baseline-strip{padding:18px;gap:8px;align-items:flex-start}.baseline-strip p{flex-basis:100%}.baseline-strip strong{font-size:19px}h2{font-size:22px}.section-block{margin-top:32px}.hub-card,.nexus-card{padding:18px;gap:12px}.card-title{font-size:18px}.card-icon{width:42px;height:42px}.card-description{font-size:13px}.card-arrow{font-size:19px}.search-card{padding:18px}.search-row{flex-direction:column}.geo-summary-box,.toc,.official-card{padding:20px}.calc-form-card{padding:20px;border-radius:12px}.result-header{padding:20px}.result-header h2{font-size:30px}.result-body{padding:20px}.summary-row{flex-wrap:wrap;gap:4px}.summary-row dd{flex-grow:1;overflow-wrap:anywhere}.procedure-step-card{padding:20px;gap:12px}.category-link{padding:18px}.ad-placement{margin:28px 0}.action-row .btn{flex:1;min-width:min(100%,160px)}.document-preview{padding:16px}.page-heading{padding-top:24px}.section-head{gap:8px}.section-head a{padding:8px 0}.menu-toggle{font-size:14px}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}*,*::before,*::after{transition:none;animation:none}.hub-card:hover,.nexus-card:hover{transform:none}}
@media print{.site-header,.site-footer,.ad-placement,.toc,.calc-form-card,.hero-actions,.action-row,.back-top,.search-card,.copy-status,.nexus-card,.result-placeholder{display:none}body{background:#fff;font-size:12pt}.container{width:100%;max-width:none}main{padding:0}.calc-result-card{border:0;box-shadow:none}.result-header{background:#fff;color:#000;border-top:2px solid #000}.result-header p,.result-header h2{color:#000}.result-body{padding:0}.document-preview{border:0;padding:0}.sources a{color:#000}.sources a::after{content:" (" attr(href) ")";font-size:9pt}.article-section{break-inside:avoid}}