:root{--color-primary:#325a95;--color-primary-hover:#2a4d80;--color-secondary:#707683;--color-success:#24695b;--color-warning:#f59e0b;--color-error:#d52410;--color-primary-gray:#323c47;--color-secondary-gray:#707683;--color-tertiary-gray:#b3b5b6;--color-secondary-red:#d52410;--color-primary-red:#ae1601;--color-purple:#744988;--color-peppol-blue:#0079d6;--color-valid-green:#24695b;--bg-primary:#ffffff;--bg-secondary:#f6f6f6;--bg-tertiary:#e8e8e8;--bg-pink:#fff4f3;--text-primary:#323c47;--text-secondary:#707683;--text-tertiary:#b3b5b6;--border-primary:#d5d5d5;--border-secondary:#b3b5b6;--shadow-sm:0 1px 2px 0 rgb(0 0 0/0.05);--shadow-md:0 4px 6px -1px rgb(0 0 0/0.1),0 2px 4px -2px rgb(0 0 0/0.1);--shadow-lg:0 10px 15px -3px rgb(0 0 0/0.1),0 4px 6px -4px rgb(0 0 0/0.1);--spacing-xs:0.25rem;--spacing-sm:0.5rem;--spacing-md:1rem;--spacing-lg:1.5rem;--spacing-xl:2rem;--radius-sm:0.25rem;--radius-md:0.5rem;--radius-lg:0.5rem;--radius-full:9999px;--font-sans:"Noto Sans JP","Hiragino Kaku Gothic ProN","Hiragino Sans",Meiryo,sans-serif;--font-mono:ui-monospace,SFMono-Regular,Menlo,Monaco,Consolas,monospace;--font-size-display:2.5rem;--font-size-h1:1.5rem;--font-size-h2:1.25rem;--font-size-h3:1rem;--font-size-body:0.875rem;--font-size-caption:0.875rem;--font-size-small:0.75rem;--font-weight-normal:400;--font-weight-bold:700;--line-height-tight:1rem;--line-height-normal:1.5rem;--status-on-balance:#707683;--status-off-balance:#707683;--status-pending:#d52410;--status-processing:#0079d6;--status-unset:#b3b5b6;--badge-total:#744988;--badge-monthly:#0079d6;--check-yes:#24695b;--check-no:#d52410;--check-unknown:#b3b5b6;--color-active:#325a95;--color-dark-blue:#2d3c5a;--color-warning:#a66111;--color-yellow:#fff7e3;--color-light-blue:#f0f3f7;--color-light-green:#eaf0ef;--dark-bg-primary:#1a2332;--dark-bg-secondary:#243447;--dark-bg-tertiary:#2d3f54;--dark-text-primary:#ffffff;--dark-text-secondary:#a0aec0;--dark-border-primary:#3d5166;--breakpoint-mobile:768px;--breakpoint-tablet:1024px;--breakpoint-desktop:1280px}*,:after,:before{box-sizing:border-box;margin:0;padding:0}html{font-size:16px;-webkit-font-smoothing:antialiased;-moz-osx-font-smoothing:grayscale}body{font-family:var(--font-sans);background-color:var(--bg-secondary);line-height:1.6;min-height:100vh}body,h1,h2,h3,h4,h5,h6{color:var(--text-primary)}h1,h2,h3,h4,h5,h6{font-weight:600;line-height:1.3}h1{font-size:2rem}h2{font-size:1.5rem}h3{font-size:1.25rem}p{color:var(--text-secondary)}a{color:var(--color-primary);text-decoration:none;transition:color .2s ease}a:hover{color:var(--color-primary-hover)}button{cursor:pointer;border:none;background:none}button,input,select,textarea{font-family:inherit;font-size:inherit}table{border-collapse:collapse;width:100%}td,th{text-align:left;padding:var(--spacing-sm) var(--spacing-md);border-bottom:1px solid var(--border-primary)}th{font-weight:600;background-color:var(--bg-tertiary)}.container{max-width:1200px;margin:0 auto;padding:0 var(--spacing-md)}.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}.status-success{color:var(--color-success)}.status-warning{color:var(--color-warning)}.status-error{color:var(--color-error)}.status-pending{color:var(--color-secondary)}.card{background:var(--bg-primary);border-radius:var(--radius-lg);box-shadow:var(--shadow-sm);padding:var(--spacing-lg)}.loading{opacity:.6;pointer-events:none}:focus-visible{outline:2px solid var(--color-primary);outline-offset:2px}.dashboard-layout{display:grid;grid-template-columns:1fr 1fr;grid-gap:var(--spacing-lg);gap:var(--spacing-lg)}@media (max-width:1023px){.dashboard-layout{grid-template-columns:1fr}.dashboard-layout>*{width:100%}}.determination-layout{display:grid;grid-template-columns:1fr 1fr;grid-gap:var(--spacing-lg);gap:var(--spacing-lg)}@media (max-width:1023px){.determination-layout{grid-template-columns:1fr}}@media (max-width:767px){[role=button],a,button{min-height:44px;min-width:44px}input,select,textarea{min-height:44px}}