:root{--pvi-surface-inline: rgba(247, 249, 252, .96);--pvi-surface-control: rgba(252, 253, 255, .98);--pvi-surface-control-soft: rgba(241, 244, 248, .96);--pvi-surface-card: rgba(255, 255, 255, .98);--pvi-surface-card-soft: rgba(255, 255, 255, .72);--pvi-surface-card-accent: linear-gradient(180deg, var(--pvi-surface-card), color-mix(in srgb, var(--brand) 5%, var(--surface-panel)));--pvi-surface-neutral: linear-gradient(180deg, rgba(246, 248, 251, .98), rgba(239, 243, 248, .98));--pvi-surface-flow: linear-gradient(180deg, rgba(250, 251, 253, .98), rgba(245, 248, 251, .98));--pvi-surface-warning: linear-gradient(180deg, rgba(255, 247, 241, .98), rgba(255, 251, 248, .98));--pvi-surface-warning-strong: linear-gradient(180deg, rgba(255, 244, 239, .98), rgba(255, 250, 247, .98));--pvi-surface-info: linear-gradient(180deg, rgba(242, 246, 253, .98), rgba(248, 250, 255, .98));--pvi-surface-success: linear-gradient(180deg, rgba(240, 251, 247, .98), rgba(246, 252, 249, .98));--pvi-surface-warning-card: linear-gradient(180deg, rgba(255, 248, 242, .98), rgba(255, 251, 247, .98));--pvi-surface-info-card: linear-gradient(180deg, rgba(243, 246, 252, .98), rgba(248, 250, 255, .98));--pvi-surface-meta-card: linear-gradient(180deg, rgba(246, 248, 251, .98), rgba(250, 251, 253, .98));--pvi-surface-brand-soft: color-mix(in srgb, var(--brand) 10%, var(--surface-panel));--pvi-surface-brand-strong: linear-gradient(135deg, color-mix(in srgb, var(--brand) 78%, var(--surface-panel)), var(--brand-strong));--pvi-surface-brand-contrast: linear-gradient(135deg, color-mix(in srgb, var(--brand) 66%, var(--surface-strong)), var(--brand-strong));--pvi-surface-success-soft: color-mix(in srgb, var(--success) 8%, var(--surface-panel));--pvi-surface-accent-soft: color-mix(in srgb, var(--accent) 14%, var(--surface-panel));--pvi-surface-toggle-track: color-mix(in srgb, var(--muted) 40%, var(--surface-panel));--pvi-surface-toggle-thumb: var(--surface-panel);--pvi-toolbar-track: color-mix(in srgb, var(--surface-warm) 52%, var(--surface-strong));--pvi-toolbar-track-border: rgba(28, 47, 84, .08);--pvi-toolbar-segment-active: linear-gradient( 180deg, color-mix(in srgb, var(--surface-panel) 96%, white), color-mix(in srgb, var(--surface-warm) 52%, var(--surface-panel)) );--pvi-toolbar-segment-border: color-mix(in srgb, var(--accent) 24%, var(--border));--pvi-toolbar-segment-shadow: 0 8px 18px color-mix(in srgb, var(--surface-strong) 8%, transparent);--pvi-border-subtle: rgba(28, 47, 84, .08);--pvi-border-base: rgba(28, 47, 84, .1);--pvi-border-strong: rgba(28, 47, 84, .18);--pvi-border-control: rgba(150, 165, 189, .4);--pvi-border-brand: color-mix(in srgb, var(--brand) 30%, var(--surface-panel));--pvi-border-brand-strong: color-mix(in srgb, var(--brand) 45%, var(--surface-panel));--pvi-border-warning: color-mix(in srgb, var(--warning) 22%, var(--surface-panel));--pvi-border-warning-strong: color-mix(in srgb, var(--warning) 65%, var(--surface-strong));--pvi-border-success: rgba(78, 176, 138, .18);--pvi-ring-brand: 0 0 0 3px color-mix(in srgb, var(--brand) 12%, var(--surface-panel));--pvi-ring-success: 0 0 0 2px color-mix(in srgb, var(--success) 18%, var(--surface-panel));--pvi-focus-brand: 0 0 0 4px color-mix(in srgb, var(--brand) 12%, transparent);--pvi-focus-warning: 0 0 0 4px color-mix(in srgb, var(--warning) 14%, transparent);--pvi-hero-accent: rgba(199, 165, 125, .14);--pvi-result-hero-ink: var(--ink-strong);--pvi-result-subtitle: color-mix(in srgb, var(--ink-strong) 72%, var(--surface-panel));--pvi-result-live-surface: linear-gradient( 135deg, color-mix(in srgb, var(--surface-warm) 86%, white) 0%, color-mix(in srgb, var(--surface-cool) 34%, white) 100% );--pvi-result-live-accent: color-mix(in srgb, var(--accent) 14%, transparent);--pvi-result-exempt-surface: linear-gradient( 135deg, color-mix(in srgb, var(--success) 14%, white) 0%, color-mix(in srgb, var(--surface-warm) 74%, white) 100% );--pvi-result-exempt-accent: color-mix(in srgb, var(--success) 14%, transparent);--pvi-result-partial-surface: linear-gradient( 135deg, color-mix(in srgb, var(--accent) 16%, white) 0%, color-mix(in srgb, var(--warning) 10%, white) 100% );--pvi-result-partial-accent: color-mix(in srgb, var(--warning) 16%, transparent);--pvi-result-dock-meta-bg: color-mix(in srgb, var(--surface-panel) 78%, transparent);--pvi-result-dock-meta-border: color-mix(in srgb, var(--border) 78%, transparent);--pvi-status-live-bg: color-mix(in srgb, var(--surface-panel) 90%, white);--pvi-status-live-border: color-mix(in srgb, var(--accent) 16%, var(--border));--pvi-status-live-ink: color-mix(in srgb, var(--ink-strong) 88%, var(--brand-strong));--pvi-status-exempt-bg: color-mix(in srgb, var(--success) 16%, white);--pvi-status-exempt-border: color-mix(in srgb, var(--success) 28%, white);--pvi-status-exempt-ink: color-mix(in srgb, var(--success) 78%, var(--ink-strong));--pvi-status-partial-bg: color-mix(in srgb, var(--warning) 18%, white);--pvi-status-partial-border: color-mix(in srgb, var(--warning) 26%, white);--pvi-status-partial-ink: color-mix(in srgb, var(--warning) 72%, var(--ink-strong));--pvi-text-metric-label: color-mix(in srgb, var(--muted) 68%, var(--ink));--pvi-text-warning-strong: color-mix(in srgb, var(--warning) 88%, var(--surface-strong));--pvi-text-warning-soft: color-mix(in srgb, var(--warning) 74%, var(--surface-strong));--pvi-text-hero-muted: color-mix(in srgb, var(--hero-ink) 82%, transparent);--pvi-shadow-soft: 0 12px 30px color-mix(in srgb, var(--surface-strong) 10%, transparent);--pvi-shadow-thumb: 0 4px 10px color-mix(in srgb, var(--surface-strong) 18%, transparent);--pvi-hero-value: color-mix(in srgb, var(--brand-strong) 82%, var(--ink-strong));--pvi-hero-value-exempt: color-mix(in srgb, var(--success) 72%, var(--ink-strong));--pvi-hero-value-partial: color-mix(in srgb, var(--warning) 72%, var(--ink-strong));--pvi-accent-value: oklch(.48 .09 72)}html[data-theme=dark]{--pvi-surface-inline: rgba(21, 30, 46, .96);--pvi-surface-control: rgba(26, 36, 54, .98);--pvi-surface-control-soft: rgba(30, 41, 61, .96);--pvi-surface-card: rgba(18, 28, 45, .98);--pvi-surface-card-soft: rgba(25, 36, 57, .9);--pvi-surface-neutral: linear-gradient(180deg, rgba(23, 33, 51, .98), rgba(18, 27, 43, .98));--pvi-surface-flow: linear-gradient(180deg, rgba(21, 31, 48, .98), rgba(17, 25, 40, .98));--pvi-surface-warning: linear-gradient(180deg, rgba(57, 39, 25, .94), rgba(43, 30, 22, .96));--pvi-surface-warning-strong: linear-gradient(180deg, rgba(70, 42, 26, .96), rgba(53, 33, 22, .98));--pvi-surface-info: linear-gradient(180deg, rgba(24, 37, 59, .96), rgba(18, 29, 46, .98));--pvi-surface-success: linear-gradient(180deg, rgba(22, 50, 43, .96), rgba(17, 36, 31, .98));--pvi-surface-warning-card: linear-gradient(180deg, rgba(53, 37, 24, .94), rgba(42, 29, 22, .98));--pvi-surface-info-card: linear-gradient(180deg, rgba(22, 35, 56, .96), rgba(18, 28, 43, .98));--pvi-surface-meta-card: linear-gradient(180deg, rgba(21, 31, 48, .96), rgba(18, 28, 45, .98));--pvi-surface-card-accent: linear-gradient(180deg, var(--pvi-surface-card), color-mix(in srgb, var(--brand) 10%, rgba(22, 33, 51, .98)));--pvi-surface-brand-soft: color-mix(in srgb, var(--brand) 14%, rgba(36, 49, 72, .96));--pvi-surface-brand-strong: linear-gradient(135deg, color-mix(in srgb, var(--brand) 52%, rgba(36, 49, 72, .96)), var(--brand));--pvi-surface-brand-contrast: linear-gradient(135deg, color-mix(in srgb, var(--brand) 42%, rgba(17, 26, 41, .96)), var(--brand));--pvi-surface-success-soft: color-mix(in srgb, var(--success) 12%, rgba(22, 33, 51, .98));--pvi-surface-accent-soft: color-mix(in srgb, var(--accent) 18%, rgba(22, 33, 51, .98));--pvi-surface-toggle-track: color-mix(in srgb, var(--muted) 26%, rgba(44, 57, 78, .96));--pvi-surface-toggle-thumb: color-mix(in srgb, var(--surface-strong) 92%, rgba(77, 94, 121, .96));--pvi-toolbar-track: color-mix(in srgb, var(--surface-warm) 14%, rgba(22, 33, 51, .98));--pvi-toolbar-track-border: rgba(191, 206, 229, .08);--pvi-toolbar-segment-active: linear-gradient( 180deg, rgba(46, 59, 81, .98), rgba(34, 46, 66, .98) );--pvi-toolbar-segment-border: color-mix(in srgb, var(--accent) 22%, rgba(191, 206, 229, .12));--pvi-toolbar-segment-shadow: 0 10px 18px rgba(2, 8, 17, .24);--pvi-border-subtle: rgba(191, 206, 229, .08);--pvi-border-base: rgba(191, 206, 229, .12);--pvi-border-strong: rgba(191, 206, 229, .2);--pvi-border-control: rgba(132, 151, 182, .34);--pvi-border-brand: color-mix(in srgb, var(--brand) 34%, rgba(191, 206, 229, .1));--pvi-border-brand-strong: color-mix(in srgb, var(--brand) 48%, rgba(191, 206, 229, .1));--pvi-border-warning: color-mix(in srgb, var(--warning) 26%, rgba(191, 206, 229, .08));--pvi-border-warning-strong: color-mix(in srgb, var(--warning) 44%, rgba(191, 206, 229, .08));--pvi-border-success: color-mix(in srgb, var(--success) 28%, rgba(191, 206, 229, .08));--pvi-ring-brand: 0 0 0 3px color-mix(in srgb, var(--brand) 18%, transparent);--pvi-ring-success: 0 0 0 2px color-mix(in srgb, var(--success) 26%, transparent);--pvi-focus-brand: 0 0 0 4px color-mix(in srgb, var(--brand) 16%, transparent);--pvi-focus-warning: 0 0 0 4px color-mix(in srgb, var(--warning) 16%, transparent);--pvi-hero-accent: rgba(199, 165, 125, .12);--pvi-result-hero-ink: rgba(236, 241, 249, .94);--pvi-result-subtitle: rgba(236, 241, 249, .8);--pvi-result-live-surface: linear-gradient(135deg, rgba(26, 36, 54, .98) 0%, rgba(20, 30, 46, .98) 100%);--pvi-result-live-accent: rgba(199, 165, 125, .08);--pvi-result-exempt-surface: linear-gradient(135deg, rgba(20, 48, 41, .98) 0%, rgba(20, 31, 46, .98) 100%);--pvi-result-exempt-accent: color-mix(in srgb, var(--success) 18%, transparent);--pvi-result-partial-surface: linear-gradient(135deg, rgba(59, 42, 25, .98) 0%, rgba(28, 37, 52, .98) 100%);--pvi-result-partial-accent: color-mix(in srgb, var(--warning) 20%, transparent);--pvi-result-dock-meta-bg: color-mix(in srgb, var(--surface-strong) 76%, transparent);--pvi-result-dock-meta-border: color-mix(in srgb, var(--hero-ink) 16%, transparent);--pvi-status-live-bg: color-mix(in srgb, var(--surface-strong) 88%, rgba(255, 255, 255, .04));--pvi-status-live-border: rgba(255, 255, 255, .12);--pvi-status-live-ink: rgba(236, 241, 249, .92);--pvi-status-exempt-bg: color-mix(in srgb, var(--success) 20%, transparent);--pvi-status-exempt-border: color-mix(in srgb, var(--success) 30%, transparent);--pvi-status-exempt-ink: color-mix(in srgb, var(--success) 86%, white);--pvi-status-partial-bg: color-mix(in srgb, var(--warning) 20%, transparent);--pvi-status-partial-border: color-mix(in srgb, var(--warning) 28%, transparent);--pvi-status-partial-ink: color-mix(in srgb, var(--warning) 82%, white);--pvi-text-metric-label: color-mix(in srgb, var(--muted) 90%, transparent);--pvi-text-warning-strong: color-mix(in srgb, var(--warning) 84%, rgba(236, 241, 249, .94));--pvi-text-warning-soft: color-mix(in srgb, var(--warning) 72%, rgba(236, 241, 249, .9));--pvi-text-hero-muted: rgba(236, 241, 249, .82);--pvi-shadow-soft: 0 12px 30px rgba(2, 8, 17, .3);--pvi-shadow-thumb: 0 4px 10px rgba(2, 8, 17, .4);--pvi-hero-value: var(--brand-strong);--pvi-hero-value-exempt: color-mix(in srgb, var(--success) 78%, white);--pvi-hero-value-partial: color-mix(in srgb, var(--warning) 68%, white)}.pvi-workspace,.simulator-stack,.form-stack,.memo-card__content{display:grid;gap:24px}.pvi-workspace{gap:28px}.print-sheet,.print-report,.print-page-break{display:none}.workspace-toolbar,.scenario-library,.comparison-panel{padding:24px}.step-card,.memo-card,.context-card,.comparison-panel,.scenario-library,.workspace-toolbar{box-shadow:var(--pvi-shadow-soft)}.workspace-toolbar{display:grid;gap:20px}.workspace-toolbar__intro h2,.context-card h3,.scenario-library__empty strong,.scenario-card__header strong,.comparison-panel h2{margin:0;color:var(--ink-strong);font-family:var(--font-display)}.workspace-toolbar__intro h2{font-size:clamp(1.55rem,2vw,2rem);line-height:1.12;letter-spacing:-.025em}.workspace-toolbar__intro p,.workspace-toolbar__meta,.scenario-card__header p,.scenario-library__empty p{margin:0;color:var(--muted)}.workspace-toolbar__intro{display:grid;gap:8px}.workspace-toolbar__privacy{font-size:.94rem}.workspace-toolbar__controls{display:grid;gap:18px 20px;grid-template-columns:minmax(0,240px) minmax(0,1fr) auto;align-items:end}.workspace-toolbar__mode{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:10px;padding:6px;border-radius:calc(var(--radius-lg) + 2px);background:var(--pvi-toolbar-track);box-shadow:inset 0 0 0 1px var(--pvi-toolbar-track-border)}.workspace-toolbar__save{display:grid;gap:8px}.workspace-toolbar__save span{color:var(--ink-strong);font-weight:700}.workspace-toolbar__actions{display:flex;flex-wrap:wrap;gap:10px;justify-content:flex-end}.workspace-toolbar__actions .button-link{min-width:160px}.workspace-toolbar__meta{display:flex;flex-wrap:wrap;gap:10px 18px;font-size:.88rem}.simulator-layout{display:grid;gap:28px;grid-template-columns:minmax(0,1.12fr) minmax(340px,.88fr);align-items:start}.simulator-main,.sticky-column,.simulator-memo{min-width:0}.simulator-memo .memo-card{height:100%}.sticky-column{position:sticky;top:var(--sticky-top);display:grid;align-self:start;min-height:0}.sticky-panel{display:grid;gap:18px;max-height:calc(100vh - var(--sticky-top) - 12px)}.sticky-panel .result-card{display:grid;grid-template-rows:auto minmax(0,1fr);max-height:inherit}.sticky-panel .result-card__body{min-height:0;overflow:auto;scrollbar-gutter:stable both-edges;scrollbar-width:thin}.mobile-result-dock{display:none}.step-card__body{margin-top:22px}.step-card{padding:24px}.inline-note-card{padding:16px 18px;border-radius:var(--radius-md);border:1px dashed var(--pvi-border-strong);background:var(--pvi-surface-inline)}.inline-note-card strong{color:var(--ink-strong)}.inline-note-card p{margin:8px 0 0;color:var(--muted)}.section-header{display:flex;gap:16px;align-items:start}.section-header__icon{display:grid;place-items:center;width:48px;height:48px;flex-shrink:0;border-radius:var(--radius-sm);background:linear-gradient(180deg,var(--pvi-surface-brand-soft),color-mix(in srgb,var(--brand) 4%,var(--surface-panel)));color:var(--brand);box-shadow:inset 0 0 0 1px var(--pvi-border-base)}.section-header__icon svg{width:20px;height:20px}.section-header__body{min-width:0}.section-header__body h2,.memo-card h2{margin:0;color:var(--ink-strong);font-family:var(--font-display);font-size:clamp(1.55rem,2vw,1.95rem);line-height:1.12;letter-spacing:-.025em}.section-header__body h2,.result-card__subtitle,.warning-panel__title,.warning-panel__copy,.calculation-flow__content p,.scenario-card__header p,.scenario-card__header strong{overflow-wrap:anywhere}.section-copy,.memo-section p,.memo-fact dd,.field__meta small,.origin-card p,.toggle-card small,.metric-panel span,.metric-panel p,.warning-panel__copy,.inline-note,.advanced-content{margin:8px 0 0;color:var(--muted)}.origin-grid,.grid-two,.toggle-grid,.result-summary,.memo-facts{display:grid;gap:16px;align-items:start}.origin-grid{grid-template-columns:repeat(3,minmax(0,1fr))}.grid-two{grid-template-columns:repeat(2,minmax(0,1fr))}.toggle-grid{grid-template-columns:repeat(3,minmax(0,1fr));margin-top:22px}.origin-card,.toggle-card{width:100%;padding:18px;border:1px solid var(--border);border-radius:var(--radius-lg);background:var(--pvi-surface-card);transition:transform .16s ease,border-color .16s ease,box-shadow .16s ease;touch-action:manipulation}@media(max-width:760px){.origin-card,.toggle-card{padding:20px;min-height:64px}}.origin-card{display:grid;gap:12px;text-align:left}.origin-card:hover,.toggle-card:hover{transform:translateY(-1px);border-color:var(--border-strong);box-shadow:var(--shadow-soft)}.origin-card.is-active{border-color:color-mix(in srgb,var(--brand) 55%,var(--surface-panel));background:var(--pvi-surface-card-accent);box-shadow:var(--pvi-ring-brand),var(--shadow-soft)}.origin-card.is-active .origin-card__badge{background:var(--brand);color:var(--surface-panel);box-shadow:inset 0 0 0 1px color-mix(in srgb,var(--surface-panel) 18%,transparent)}.origin-card__badge{display:grid;place-items:center;width:42px;height:42px;border-radius:12px;background:var(--pvi-surface-brand-soft);color:var(--brand);font-weight:800}.origin-card strong,.toggle-card strong,.memo-section h3,.memo-fact dt,.field__meta span,.result-line strong,.warning-panel__title{color:var(--ink-strong)}.origin-card small,.field__meta small{display:block;margin:0}.origin-card>div,.toggle-card>span:last-child{display:grid;gap:4px;min-width:0}.field{display:grid;gap:10px}.field--group{min-inline-size:0;margin:0;padding:0;border:0}.field__meta{display:grid;gap:6px}.field__required{color:var(--pvi-text-warning-strong);font-weight:800}.field__legend{padding:0}.field__meta span{font-weight:700}.field__meta small{max-width:none;text-align:left;font-size:.84rem;line-height:1.5}.field__error{margin:0;color:var(--pvi-text-warning-strong);font-size:.85rem;font-weight:700}.input{width:100%;min-height:56px;padding:15px 16px;border:1px solid var(--pvi-border-control);border-radius:var(--radius-sm);background:var(--pvi-surface-control);color:var(--ink-strong);font-size:1rem;line-height:1.35;font-variant-numeric:tabular-nums;transition:border-color .14s ease,box-shadow .14s ease,background .14s ease}.input::placeholder{color:color-mix(in srgb,var(--muted) 84%,var(--surface-panel))}.input:focus{border-color:color-mix(in srgb,var(--brand) 40%,var(--surface-panel));box-shadow:var(--pvi-focus-brand);background:color-mix(in srgb,var(--pvi-surface-control) 94%,var(--surface-panel));outline:none}.input[aria-invalid=true]{border-color:color-mix(in srgb,var(--warning) 48%,var(--surface-panel));box-shadow:var(--pvi-focus-warning)}.segment-group{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:10px}.segment-button{min-height:52px;padding:14px 16px;border:1px solid transparent;border-radius:var(--radius-sm);background:transparent;color:color-mix(in srgb,var(--ink-strong) 72%,var(--muted));font-weight:700;transition:transform .15s ease,background .15s ease,color .15s ease,border-color .15s ease,box-shadow .15s ease;touch-action:manipulation}@media(max-width:760px){.segment-button{min-height:56px;padding:16px 18px;font-size:.95rem}}.segment-button:hover{transform:translateY(-1px);background:color-mix(in srgb,var(--surface-panel) 74%,transparent);border-color:var(--pvi-border-subtle)}.segment-button:focus-visible{outline:none;box-shadow:var(--pvi-focus-brand)}.segment-button.is-active,.segment-button.is-active.segment-button--sky,.segment-button.is-active.segment-button--indigo{background:var(--pvi-toolbar-segment-active);color:var(--ink-strong);border-color:var(--pvi-toolbar-segment-border);box-shadow:var(--pvi-toolbar-segment-shadow)}.field-spacing{margin-top:12px}.metric-panel{padding:20px;border-radius:var(--radius-lg);background:var(--pvi-surface-neutral);box-shadow:inset 0 0 0 1px var(--pvi-border-subtle)}.metric-panel__label{margin:0;color:var(--pvi-text-metric-label);font-size:.76rem;font-weight:800;letter-spacing:.09em;text-transform:uppercase}.metric-panel strong{display:block;margin-top:8px;font-size:clamp(2rem,3vw,2.8rem);color:var(--brand-strong);font-variant-numeric:tabular-nums;letter-spacing:-.03em;line-height:1;text-shadow:0 1px 0 color-mix(in srgb,var(--surface-panel) 80%,transparent)}.metric-panel--compact strong{font-size:clamp(1.45rem,2.2vw,2rem)}.contextual-grid{margin-top:18px}.toggle-card{display:grid;grid-template-columns:auto 1fr;gap:14px;text-align:left}.toggle-card__switch{width:52px;height:30px;padding:4px;border-radius:999px;background:var(--pvi-surface-toggle-track);transition:background .15s ease}.toggle-card__switch span{display:block;width:22px;height:22px;border-radius:50%;background:var(--pvi-surface-toggle-thumb);box-shadow:var(--pvi-shadow-thumb);transition:transform .15s ease}.toggle-card.is-active{border-color:color-mix(in srgb,var(--success) 48%,var(--surface-panel));background:var(--pvi-surface-success-soft);box-shadow:var(--pvi-ring-success)}.toggle-card.is-active strong{color:color-mix(in 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