:root{--ink:#17322f;--muted:#546763;--line:#dce5e1;--green:#116650;--bg:#f4f7f4}*{box-sizing:border-box}.fca-page{margin:0;background:var(--bg);color:var(--ink);font:16px/1.8 -apple-system,BlinkMacSystemFont,"Segoe UI","Noto Sans JP",sans-serif}a{color:var(--green);text-underline-offset:4px}a:hover{text-decoration-thickness:2px}.site-header{background:#fff;border-bottom:1px solid var(--line)}.site-header>div{max-width:960px;margin:auto;padding:22px 28px;display:flex;align-items:center;justify-content:space-between;gap:16px}.brand{text-decoration:none;font-weight:800;font-size:22px;letter-spacing:.03em;color:var(--ink)}.brand span{font-size:14px}.site-header nav{display:flex;gap:20px;font-size:14px}.fca-main{max-width:820px;margin:44px auto;padding:0 28px}.fca-main h1{font-size:32px;line-height:1.45;margin:0 0 22px}.fca-main h2{font-size:20px;margin:32px 0 16px}.fca-main h3{font-size:18px;margin:10px 0}.fca-main p{margin:12px 0 18px}.eyebrow{color:var(--muted);font-size:14px;font-weight:600}.next{background:#e3efe7;border:1px solid #c8dece;border-radius:18px;padding:28px;margin:28px 0}.next h2{font-size:25px;margin-top:14px}.pill{display:inline-block;padding:3px 12px;border-radius:24px;background:#fff;color:var(--green);font-size:13px;font-weight:700}.fca-button,.fca-main button{display:inline-flex;align-items:center;justify-content:center;min-height:50px;border:1px solid var(--green);background:var(--green);color:white;text-decoration:none;border-radius:9px;padding:11px 24px;font:700 16px/1.6 inherit;cursor:pointer;gap:8px}.fca-main button{font:700 16px/1.6 sans-serif}.fca-button.secondary{background:#fff;color:var(--green)}.fca-button.line{background:#057c3d;border-color:#057c3d}.fca-main button:disabled{opacity:.55;cursor:wait}.cards{display:grid;grid-template-columns:1fr 1fr;gap:16px}.card{border:1px solid var(--line);background:white;padding:24px;border-radius:14px}.card.full{grid-column:1/-1}.card-icon{font-size:13px;font-weight:700;letter-spacing:.12em;color:#527467}.card p{font-size:15px;color:var(--muted)}.card a{font-weight:600}.help-links{background:white;border:1px solid var(--line);border-radius:14px;overflow:hidden}.help-links>a,.help-pending{padding:20px 24px;display:flex;justify-content:space-between;gap:16px;border-bottom:1px solid var(--line);text-decoration:none}.help-links>:last-child{border-bottom:0}.help-links span{font-size:13px;color:var(--muted);white-space:nowrap}.small{font-size:13px;color:var(--muted)}.fca-main form{max-width:520px}.fca-main label{display:block;font-size:15px;font-weight:600;margin:20px 0}.fca-main input:not([type=hidden]){display:block;width:100%;padding:14px;font:inherit;line-height:1.5;border:1px solid #92a6a0;border-radius:7px;margin-top:7px;background:#fff;color:var(--ink)}.fca-main input:focus{outline:3px solid #aad7c7;outline-offset:2px}.fca-main form button{width:100%;margin:8px 0}.notice,.success,.error{padding:20px;border-radius:10px;margin:18px 0;border:1px solid #c6dccc;background:#eef6f0}.error{background:#fff0ef;border-color:#efc4bf;color:#862924}.secondary-box{border-top:1px solid var(--line);margin-top:34px;padding-top:6px}.email{overflow-wrap:anywhere}.step{font-weight:600;color:var(--green);font-size:14px}.site-footer{max-width:820px;margin:44px auto;padding:20px 28px;color:var(--muted);font-size:13px;border-top:1px solid var(--line)}hr{border:0;border-top:1px solid var(--line);margin:28px 0}.skip{position:absolute;left:-10000px}.skip:focus{left:10px;top:10px;background:white;padding:15px;z-index:10}@media(max-width:600px){.site-header>div{padding:18px}.brand{font-size:19px}.brand span{font-size:12px}.site-header nav{gap:12px;font-size:12px}.fca-main{padding:0 18px;margin:28px auto}.fca-main h1{font-size:27px}.cards{grid-template-columns:1fr}.next{padding:22px}.next h2{font-size:22px}.help-links>a,.help-pending{padding:18px;flex-wrap:wrap;gap:4px}.help-links span{margin-left:auto}.fca-button{width:100%}}

.completed-procedures{margin:28px 0;padding:18px 22px;background:#fff;border:1px solid #dce5e1;border-radius:14px}.completed-procedures>summary{cursor:pointer;font-weight:600;color:#116650}.company-card input[readonly]{font-size:13px}.company-card button{font-size:14px;width:100%;padding:11px 12px}.monthly-work{margin-bottom:28px}



.procedure-list{list-style:none;padding:0;margin:20px 0 0;background:#fff;border:1px solid var(--line);border-radius:12px;overflow:hidden}.procedure-list li+li{border-top:1px solid var(--line)}.procedure-list a{display:flex;align-items:center;gap:12px;padding:18px;text-decoration:none}.procedure-title{flex:1;font-weight:700}.procedure-state{font-size:13px;border-radius:5px;padding:3px 9px;white-space:nowrap;background:#f1f3f2;color:#546763}.state-pending,.state-rejected{background:#fff0dd;color:#774d19}.state-complete{background:#e3efe7;color:#116650}@media(max-width:600px){.procedure-list a{padding:15px 12px;gap:7px;flex-wrap:wrap}.procedure-title{min-width:70%;font-size:15px}.procedure-state{margin-left:auto}}



.card .insurance-lead{background:var(--green);color:#fff;border-radius:12px;padding:22px;font-size:clamp(21px,3.4vw,27px);font-weight:800;line-height:1.6;margin:20px 0}.insurance-lead strong{display:block;color:#fff0a8;font-size:1.15em;margin-bottom:6px}.insurance-lead span{display:block}



.payroll-choice{padding:20px;border:1px solid var(--line);border-radius:12px;background:#eef6f0;margin:24px 0}.payroll-choice legend{font-weight:700}.fca-main .payroll-choice input[type=radio]{display:inline-block;width:auto;margin:0 8px 0 0}.payroll-choice select{display:block;width:100%;padding:12px;border:1px solid #92a6a0;border-radius:7px;font:inherit;background:#fff}.payroll-choice [hidden]{display:none!important}
.fca-main .procedure-hint{font-size:13px;color:var(--muted);margin:0;padding:0 18px 16px;line-height:1.7}
.bank-steps{display:grid;gap:20px;margin:28px 0}.bank-steps .card h2{margin-top:0}.bank-steps .fca-button{max-width:100%;white-space:normal}.bank-steps #reward-bank{scroll-margin-top:24px}
.fca-main .company-consent input[type=checkbox]{display:inline-block;width:auto;margin:0 8px 0 0}
.procedure-unavailable{display:flex;align-items:center;gap:12px;padding:18px;color:var(--muted)}.contact-choice{border:1px solid var(--line);border-radius:12px;padding:18px;margin:24px 0;background:white}.contact-choice legend{font-weight:700}.fca-main .contact-choice input[type=radio]{display:inline-block;width:auto;margin:0 10px 0 0;accent-color:var(--green)}.contact-choice label{border:1px solid var(--line);padding:14px;border-radius:8px;cursor:pointer}.contact-choice label:has(:checked){background:#e3efe7;border-color:var(--green)}@media(max-width:600px){.procedure-unavailable{flex-wrap:wrap;padding:15px 12px;gap:7px}}

.mail-delivery-help{border:3px solid #b86100;border-left-width:8px;background:#fff4d6;color:#422800;border-radius:12px;padding:22px;margin:18px 0 26px}.fca-main .mail-delivery-help h2{font-size:clamp(20px,4.5vw,26px);line-height:1.6;margin:0 0 12px;color:#422800;background:transparent;border:0;padding:0;box-shadow:none}.mail-delivery-help h2 strong{color:#853b00}.mail-delivery-help p{margin:0;font-size:16px;line-height:1.8}

.fca-main input[name="tax_share_consent"]{display:inline-block;width:auto;margin:0 8px 0 0;padding:0;vertical-align:middle;accent-color:var(--green)}