.tax-wrap { max-width: 720px; margin: 0 auto; padding: 0 16px 48px; }
.tax-hero { text-align: center; padding: 12px 0 8px; }
.tax-hero h1 { font-size: 30px; }
.eyebrow { display: inline-block; background: var(--soft); color: var(--accent); font-weight: 700; font-size: 13px; border-radius: 999px; padding: 4px 12px; margin: 0; }
.privacy-box { text-align: left; background: #eef8f1; color: #1f5135; border-radius: 14px; padding: 14px 16px; font-size: 14px; margin-top: 16px; }
.calc-frame { display: block; width: 100%; height: 640px; border: 0; margin-top: 16px; background: transparent; }
.tax-article { background: var(--card); border-radius: var(--radius); padding: 8px 22px 18px; margin-top: 20px; box-shadow: 0 4px 0 var(--line); }
.tax-article h2 { font-size: 19px; margin-top: 24px; }
.tax-article li { margin: 6px 0; }
.tax-article details { border-top: 1px solid var(--line); padding: 10px 0; }
.tax-article summary { cursor: pointer; font-weight: 700; }

/* calculator (inside the frame) */
.calc { background: transparent; }
.calc .panel { background: var(--card); border-radius: var(--radius); box-shadow: 0 4px 0 var(--line); padding: 20px; margin-bottom: 14px; }
.drop {
  border: 2px dashed var(--accent); border-radius: 18px; padding: 32px 16px; text-align: center; cursor: pointer;
  background: var(--soft); transition: background .15s;
}
.drop.over { background: #ffe1d1; }
.drop b { font-size: 18px; display: block; margin-bottom: 4px; }
.row-btns { display: flex; gap: 8px; margin-top: 12px; }
.row-btns .btn { margin-top: 0; font-size: 15px; padding: 12px; }
.notice { border-radius: 12px; padding: 10px 14px; font-size: 14px; margin-bottom: 12px; }
.notice.info { background: #eef3ff; color: #2a3f8f; }
.notice.warn { background: #fff4d6; color: #7a5300; }
.notice.err { background: #ffe3e3; color: #a12020; }

.fields { display: grid; grid-template-columns: 1fr 1fr; gap: 10px 12px; }
@media (max-width: 520px) { .fields { grid-template-columns: 1fr; } }
.fields h3 { grid-column: 1 / -1; font-size: 15px; margin: 14px 0 0; color: var(--muted); }
.field label { display: block; font-size: 13px; font-weight: 700; margin-bottom: 4px; }
.field input[type=text], .field select {
  width: 100%; border: 1.5px solid var(--line); border-radius: 10px; padding: 9px 10px; font: inherit; font-size: 15px;
  text-align: right; background: #fff; color: var(--ink);
}
.field select { text-align: left; }
.field input.from-pdf { background: #f1fbf4; border-color: #b7e4c7; }
.field input.req { border-color: var(--accent); }
.field .hint { font-size: 12px; color: var(--muted); margin-top: 2px; }
.field.check { display: flex; align-items: center; gap: 8px; }
.field.check label { margin: 0; font-weight: 600; }

.big-num { font-size: 34px; font-weight: 800; letter-spacing: -1px; }
.summary-grid { display: grid; grid-template-columns: repeat(auto-fit, minmax(150px, 1fr)); gap: 10px; margin-top: 12px; }
.summary-grid > div { background: var(--soft); border-radius: 14px; padding: 12px; }
.summary-grid small { display: block; color: var(--muted); font-size: 12px; }
.summary-grid b { font-size: 18px; }
.refund { color: #1c7a45; }
.owe { color: #b42318; }

.reco { border: 1.5px solid var(--line); border-radius: 16px; padding: 14px 16px; margin-top: 10px; display: grid; grid-template-columns: 1fr auto; gap: 4px 12px; align-items: start; }
.reco .gain { font-weight: 800; font-size: 20px; color: #1c7a45; white-space: nowrap; }
.reco .title { font-weight: 700; }
.reco .why { grid-column: 1 / -1; font-size: 14px; color: var(--muted); }
.reco .tag { display: inline-block; font-size: 11px; font-weight: 700; border-radius: 6px; padding: 1px 7px; margin-right: 6px; vertical-align: 2px; }
.tag.free { background: #d8f5e3; color: #1c7a45; }
.tag.cost { background: #fff1c9; color: #8a6300; }
.tag.check { background: #eef3ff; color: #3651b5; }
.steps { margin-top: 10px; }
.detail-table { width: 100%; border-collapse: collapse; font-size: 13px; margin-top: 8px; }
.detail-table td { padding: 5px 4px; border-bottom: 1px solid var(--line); }
.detail-table td:last-child { text-align: right; font-variant-numeric: tabular-nums; }

/* planner (Task 5) */
.selfemp { margin: 12px 0 0; }
.fields .period { grid-column: 1 / -1; }
.proj { font-size: 13px; font-weight: 700; color: var(--ink); margin-top: 4px; }
.est { display: inline-block; font-size: 11px; font-weight: 700; border-radius: 6px; padding: 0 6px; background: #fff1c9; color: #8a6300; vertical-align: 1px; }
.with-mode { display: flex; gap: 6px; }
.field .with-mode select { width: auto; flex: none; }
.field .with-mode input { flex: 1; min-width: 0; }

.headline { display: grid; grid-template-columns: 1fr 1fr; gap: 10px; }
.headline > div { background: var(--soft); border-radius: 14px; padding: 14px; }
.headline small { display: block; color: var(--muted); font-size: 13px; }
.headline b { display: block; font-size: 28px; font-weight: 800; letter-spacing: -1px; line-height: 1.3; }
.plus { display: block; font-size: 13px; font-weight: 700; color: #1c7a45; }
@media (max-width: 520px) { .headline { grid-template-columns: 1fr; } }

.mrow { border: 1.5px solid var(--line); border-radius: 16px; padding: 12px 14px; margin-top: 10px; display: grid; grid-template-columns: auto 1fr auto; gap: 4px 10px; align-items: start; }
label.mrow { cursor: pointer; }
.mrow input[type=checkbox] { width: 18px; height: 18px; margin: 4px 0 0; }
.mrow .title { font-weight: 700; }
.mrow .req { font-size: 13px; color: var(--muted); margin-top: 2px; }
.mrow .gain { font-weight: 800; font-size: 18px; color: #1c7a45; white-space: nowrap; text-align: right; }
.mrow .gain .none, .mrow .gain small { display: block; font-size: 12px; font-weight: 600; color: var(--muted); }
.rent-in { display: flex; align-items: center; gap: 6px; margin-top: 6px; font-size: 14px; }
.rent-in label { font-weight: 700; font-size: 13px; white-space: nowrap; }
.rent-in input { width: 130px; min-width: 0; border: 1.5px solid var(--line); border-radius: 10px; padding: 7px 10px; font: inherit; font-size: 15px; text-align: right; background: #fff; color: var(--ink); }
@media (max-width: 520px) { .mrow .gain { grid-column: 2; text-align: left; } }
.notcalc { margin: 14px 0 0; }

.compare { display: grid; gap: 6px; margin-top: 14px; background: var(--soft); border-radius: 14px; padding: 12px 14px; }
.compare small { display: block; color: var(--muted); font-size: 12px; }
.compare b { font-size: 18px; }
.couple > summary { cursor: pointer; font-weight: 700; }
.couple .fields { margin-top: 10px; }
.couple-head { margin: 14px 0 6px; font-size: 17px; }
.couple-rules { margin: 0 0 8px; padding-left: 20px; font-size: 14px; }
.detail-table td:nth-child(2) { text-align: right; font-variant-numeric: tabular-nums; }
.rare { border-top: 1px solid var(--line); margin-top: 14px; padding-top: 10px; }
.rare > summary { cursor: pointer; font-weight: 700; font-size: 14px; color: var(--muted); }
.with-mode.paid { margin-top: 6px; align-items: center; }
.with-mode.paid .hint { margin: 0; }
.headline { grid-template-columns: repeat(3, 1fr); }
.headline b { font-size: 24px; }
.headline .sub { display: block; font-size: 12px; color: var(--muted); margin-top: 2px; }
@media (max-width: 720px) { .headline { grid-template-columns: 1fr; } }
.reco-amt { grid-column: 1 / -1; display: flex; flex-wrap: wrap; align-items: center; gap: 6px; font-size: 14px; }
.reco-amt label { font-weight: 700; }
.reco-amt input { width: 140px; text-align: right; padding: 6px 8px; border: 1.5px solid var(--line); border-radius: 10px; font: inherit; }
.reco .gain .none { font-size: 12px; font-weight: 600; color: var(--muted); }
.req-list { margin: 4px 0 0; padding-left: 18px; }
.req-list li { margin: 2px 0; }