*{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:28px}body{margin:0;line-height:1.85;font-family:"Hiragino Sans","Yu Gothic",Meiryo,sans-serif;overflow-wrap:anywhere}h1,h2,h3{line-height:1.4}h1{font-size:clamp(30px,4vw,52px);margin:14px 0 24px}h2{font-size:clamp(21px,2.5vw,32px);margin:0 0 18px}h3{margin-bottom:10px}p{margin:0 0 18px}a{color:inherit;text-underline-offset:5px}button{font:inherit;cursor:pointer;min-height:44px;border:1px solid currentColor;background:transparent;color:inherit;padding:8px 18px}button[aria-pressed=true]{font-weight:800;border-width:2px}img{display:block;max-width:100%;height:auto}figure{margin:0}figcaption{font-size:13px;margin-top:14px}[hidden]{display:none!important}a:focus-visible,button:focus-visible,summary:focus-visible{outline:3px solid #c47900;outline-offset:4px}.LedgerWrape683b{width:min(1120px,calc(100% - 48px));margin-inline:auto;min-width:0}.LedgerBrandfd847{font-weight:800;text-decoration:none;font-size:17px}.LedgerMenudae55{display:flex;flex-wrap:wrap;gap:8px}.LedgerMenudae55 a{text-decoration:none;min-height:44px;display:flex;align-items:center;padding:8px 12px;font-size:14px}.LedgerLine90482{display:inline-flex;align-items:center;justify-content:center;min-height:48px;padding:12px 24px;background:#06C755;color:#102d1b;font-weight:800;text-decoration:none;line-height:1.5;text-align:center}.LedgerLine90482:hover{filter:brightness(.94)}.LedgerActions978ce{display:flex;flex-wrap:wrap;align-items:center;gap:14px;margin:24px 0}.LedgerActions978ce>a:not(.LedgerLine90482){padding:12px 18px;border:1px solid currentColor;text-decoration:none}.LedgerIntro932b7{font-size:17px;max-width:40em}.LedgerEyebrow8cf4f{letter-spacing:.2em;font-size:12px;font-weight:800}.LedgerSection52d6a{padding-block:64px}.LedgerSurface703c9{padding:26px}.LedgerCardsfb421{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:20px;margin:32px 0}.LedgerCardsfb421 h2{font-size:19px}.LedgerStepc39c8{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:22px;list-style:none;padding:0}.LedgerStepc39c8 li{padding:22px}.LedgerFaqb322b{display:grid;gap:12px}details{padding:20px 24px}summary{font-weight:700;cursor:pointer;min-height:32px}details p{margin-top:18px}.LedgerContactf54d7{padding:40px}.LedgerFine92025{font-size:13px;opacity:.85}.LedgerBare8056{display:none}.LedgerArchive8234b{display:inline-block;margin:22px 0}.LedgerAttachc540f img{width:min(100%,450px);margin-inline:auto}.LedgerSubc95a9{padding-block:56px}.LedgerSubc95a9 section,.LedgerSubc95a9 article,.LedgerSubc95a9 aside{margin-block:28px}.LedgerRule6fce3{padding:24px 0}.LedgerIdentitycab82{display:flex;align-items:center;justify-content:space-between;gap:20px}.LedgerViewer463f9{max-width:calc(100vw - 24px);width:fit-content;max-height:94vh;max-height:94dvh;padding:16px;border:0;color:#202020;background:#fff;overflow:hidden}.LedgerViewer463f9::backdrop{background:rgb(0 0 0 / .8)}.LedgerViewer463f9 img{width:auto;height:auto;max-width:calc(100vw - 56px);max-height:calc(94vh - 100px);max-height:calc(94dvh - 100px);object-fit:contain;margin:auto}.LedgerClose0e18e{display:block;margin:0 0 10px auto}.LedgerViewer463f9 .LedgerClose0e18e{font-size:14px}.LedgerSubc95a9 table,.LedgerHeroff74e table{width:100%;border-collapse:collapse}.LedgerSubc95a9 th,.LedgerSubc95a9 td,.LedgerHeroff74e th,.LedgerHeroff74e td{vertical-align:top;text-align:left;padding:24px}.LedgerSubc95a9 dt{font-weight:800;margin-top:28px}.LedgerSubc95a9 dd{margin:12px 0 0}.LedgerSubc95a9>h1{font-size:40px}footer.LedgerWrape683b{padding-block:36px}.LedgerAttachc540f>a{display:block}.LedgerAttachc540f figcaption{text-align:center}
@media(max-width:760px){body{padding-bottom:calc(90px + env(safe-area-inset-bottom))}.LedgerWrape683b{width:calc(100% - 36px)}h1{font-size:32px}.LedgerCardsfb421,.LedgerStepc39c8{grid-template-columns:1fr}.LedgerSection52d6a{padding-block:42px}.LedgerSurface703c9{padding:18px}.LedgerContactf54d7{padding:26px}.LedgerMenudae55{gap:4px}.LedgerMenudae55 a{font-size:12px;padding:8px 10px}.LedgerIdentitycab82{align-items:flex-start;flex-direction:column}.LedgerBrandfd847{font-size:14px}.LedgerBare8056{display:block;position:fixed;z-index:9;bottom:0;inset-inline:0;padding:10px 18px calc(10px + env(safe-area-inset-bottom));background:#fff;border-top:1px solid #b9b9b9}.LedgerBare8056 .LedgerLine90482{width:100%}.LedgerSubc95a9 th,.LedgerSubc95a9 td,.LedgerHeroff74e th,.LedgerHeroff74e td{padding:12px}.LedgerSubc95a9 table{font-size:14px}.LedgerSubc95a9 th{width:25%}.LedgerHeroff74e th{width:22%}.LedgerIntro932b7{font-size:16px}.LedgerSubc95a9>h1{font-size:30px}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}}

.LedgerViewer463f9{padding:16px 56px}.LedgerViewer463f9 img{max-width:calc(100vw - 136px)}.LedgerPreveb71b,.LedgerNext79987{position:absolute;top:50%;transform:translateY(-50%);width:44px;padding:4px;min-height:48px;font-size:26px}.LedgerPreveb71b{left:4px}.LedgerNext79987{right:4px}.LedgerNotice3cc70{display:block;margin-top:22px;line-height:1.7}.LedgerYear6fa9a{padding-top:24px;border-bottom:1px solid currentColor}.LedgerPreparation6d821{max-width:48em}.LedgerPreparation6d821>div{margin:24px 0}.LedgerSection52d6a .LedgerActions978ce{max-height:180px;overflow:auto}.LedgerHeroff74e .LedgerFine92025{max-width:46em}
@media(max-width:760px){.LedgerViewer463f9{padding:12px 46px}.LedgerViewer463f9 img{max-width:calc(100vw - 116px)}.LedgerPreveb71b,.LedgerNext79987{width:36px}.LedgerAttachc540f img{width:min(100%,450px)}}

body{background:#fff;color:#20354f;line-height:1.9}body>header{border-bottom:3px solid #233d5c;background:#f5f8fc;padding:22px 0 0}.LedgerIdentitycab82{padding-bottom:18px}.LedgerMenudae55{gap:0;border-top:1px solid #becbda}.LedgerMenudae55 a{border-right:1px solid #becbda;font-size:13px}.LedgerLine90482{border-radius:4px;font-size:14px}.LedgerHeroff74e{padding:100px 0 80px;max-width:980px}.LedgerHeroff74e h1{font-size:clamp(30px,4vw,48px);font-weight:700;letter-spacing:.06em}.LedgerHeroff74e .LedgerRule6fce3{border-block:2px solid #233d5c;padding:38px 0}.LedgerHeroff74e>div:not(.LedgerRule6fce3){display:grid;grid-template-columns:1fr 1fr;align-items:center;gap:40px;margin:32px 0}.LedgerHeroff74e .LedgerEyebrow8cf4f{letter-spacing:.26em}.LedgerHeroff74e aside{border-left:3px solid #aabbd0;padding-left:24px;font-size:14px}.LedgerSection52d6a{padding-block:58px}.LedgerRule6fce3{border-block:1px solid #aabbd0}.LedgerRule6fce3 h2{font-size:25px}.LedgerSurface703c9{border:1px solid #becbda;background:#fff;border-radius:0}.LedgerSection52d6a>.LedgerSurface703c9{margin-top:24px;box-shadow:8px 8px 0 #edf1f6}.LedgerSection52d6a>.LedgerSurface703c9>header{border-bottom:1px solid #becbda}.LedgerSection52d6a>.LedgerSurface703c9>div{padding:26px 0}.LedgerSection52d6a>.LedgerSurface703c9>footer{border-top:1px solid #becbda}.LedgerCardsfb421{grid-template-columns:repeat(5,minmax(0,1fr));gap:12px}.LedgerCardsfb421 .LedgerSurface703c9{padding:16px;border-top:3px solid #344c69}.LedgerCardsfb421 h2{font-size:16px}.LedgerCardsfb421 p{font-size:14px}.LedgerSection52d6a ol{padding-left:26px}.LedgerSection52d6a li{padding:12px 10px;border-bottom:1px solid #dce3eb}.LedgerFaqb322b details{border-bottom:1px solid #c5d2e0;padding-inline:0}.LedgerFaqb322b summary{font-weight:600}.LedgerContactf54d7{border-top:4px solid #233d5c;background:#f1f5fa}.LedgerSubc95a9 ol{padding-left:24px}.LedgerSubc95a9 li{padding:24px 0;border-bottom:1px solid #bccbdc}.LedgerSubc95a9 .LedgerRule6fce3 p{font-size:14px}.LedgerActions978ce button{border-radius:0}
@media(max-width:760px){.LedgerHeroff74e{padding-block:52px}.LedgerHeroff74e>div:not(.LedgerRule6fce3){grid-template-columns:1fr;gap:8px}.LedgerCardsfb421{grid-template-columns:1fr}.LedgerIdentitycab82{gap:12px}.LedgerMenudae55 a{padding-inline:9px;font-size:12px}.LedgerSection52d6a>.LedgerSurface703c9>div{padding:14px 0}.LedgerHeroff74e .LedgerRule6fce3{padding-block:26px}}

.LedgerViewer463f9 .LedgerPreveb71b,.LedgerViewer463f9 .LedgerNext79987{border:0;border-bottom:2px solid #528bb4;color:#24577d;top:55%}