:root{--color-bg: #f7f8fa;--color-surface: #ffffff;--color-text-primary: #1a1d21;--color-text-secondary: #5c6470;--color-text-tertiary: #8a94a6;--color-brand: #2b5ce6;--color-positive: #00875a;--color-negative: #de350b;--color-warn: #ff991f;--color-neutral: #42526e;--color-divider: #e5e7eb;--color-input-bg: #f1f3f5;--font-body: "Hiragino Sans", "Hiragino Kaku Gothic ProN", "Noto Sans JP", -apple-system, sans-serif;--font-mono: "SF Mono", "Roboto Mono", "JetBrains Mono", ui-monospace, monospace;--space-1: 4px;--space-2: 8px;--space-3: 12px;--space-4: 16px;--space-6: 24px;--space-8: 32px;--radius: 12px;--shadow-1: 0 1px 2px rgba(0, 0, 0, .06);--shadow-3: 0 8px 32px rgba(0, 0, 0, .18);--statusbar-h: 52px;--tabbar-h: 60px}*{margin:0;padding:0;box-sizing:border-box}html,body{background:var(--color-bg);color:var(--color-text-primary);font-family:var(--font-body);font-size:14px;line-height:1.6;-webkit-font-smoothing:antialiased}#root{max-width:430px;margin:0 auto;min-height:100dvh}button{font-family:inherit;border:none;cursor:pointer;background:none;min-height:44px}.num{font-family:var(--font-mono);font-variant-numeric:tabular-nums}.num--positive{color:var(--color-positive)}.num--negative{color:var(--color-negative)}.num--warn{color:var(--color-warn)}.num--neutral{color:var(--color-neutral)}.statusbar{position:fixed;top:0;left:50%;transform:translate(-50%);width:100%;max-width:430px;height:var(--statusbar-h);background:var(--color-surface);border-bottom:1px solid var(--color-divider);display:flex;align-items:center;gap:var(--space-3);padding:0 var(--space-4);z-index:100}.statusbar__date{font-size:13px;color:var(--color-text-secondary);white-space:nowrap}.statusbar__cash{flex:1;text-align:center;font-size:16px;font-weight:700}.statusbar__advance{background:var(--color-brand);color:#fff;border-radius:22px;padding:0 var(--space-4);font-size:13px;font-weight:600;min-height:38px}.statusbar__advance:disabled{opacity:.5}.statusbar__advance--fiscal{background:var(--color-warn)}.screen{padding:calc(var(--statusbar-h) + var(--space-4)) var(--space-4) calc(var(--tabbar-h) + var(--space-6));display:flex;flex-direction:column;gap:var(--space-4)}.tabbar{position:fixed;bottom:0;left:50%;transform:translate(-50%);width:100%;max-width:430px;height:var(--tabbar-h);background:var(--color-surface);border-top:1px solid var(--color-divider);display:flex;z-index:100}.tabbar__tab{flex:1;display:flex;flex-direction:column;align-items:center;justify-content:center;gap:2px;font-size:10px;color:var(--color-text-tertiary)}.tabbar__tab--active{color:var(--color-brand);font-weight:700}.tabbar__icon{font-size:20px;line-height:1}.card{background:var(--color-surface);border-radius:var(--radius);box-shadow:var(--shadow-1);padding:var(--space-4)}.card__title{font-size:12px;font-weight:600;color:var(--color-text-tertiary);letter-spacing:.05em;margin-bottom:var(--space-3)}.ledger-row{display:flex;align-items:baseline;gap:var(--space-2);width:100%;min-height:40px;font-size:14px;color:var(--color-text-primary);text-align:left}.ledger-row__label{white-space:nowrap}.ledger-row__leader{flex:1;border-bottom:1px dotted var(--color-divider);transform:translateY(-4px)}.ledger-row__amount{font-size:14px}.ledger-row__pct{font-size:11px;color:var(--color-text-tertiary);width:44px;text-align:right}.ledger-row--total{font-weight:700;border-top:1px solid var(--color-text-primary);padding-top:var(--space-2)}.ledger-row--drillable .ledger-row__label:after{content:" ▸";color:var(--color-brand);font-size:11px}.ledger-row--sub{padding-left:var(--space-4);font-size:13px;color:var(--color-text-secondary);min-height:34px}.meter{height:8px;border-radius:4px;background:var(--color-input-bg);overflow:hidden}.meter__fill{height:100%;border-radius:4px;background:var(--color-brand)}.badge{display:inline-block;font-size:10px;font-weight:700;padding:1px 8px;border-radius:8px}.badge--good{background:#e3f5ee;color:var(--color-positive)}.badge--warn{background:#fff3e0;color:var(--color-warn)}.badge--bad{background:#fdece7;color:var(--color-negative)}.alert{border-radius:var(--radius);padding:var(--space-3) var(--space-4);font-size:13px;display:flex;gap:var(--space-2);align-items:flex-start}.alert--warn{background:#fff3e0;color:#8a5300}.alert--danger{background:#fdece7;color:#a02a10}.alert--info{background:#e8eefc;color:#1e3f9e}.modal-backdrop{position:fixed;top:0;right:0;bottom:0;left:0;background:#14182080;z-index:200;display:flex;align-items:flex-end;justify-content:center}.modal{background:var(--color-surface);width:100%;max-width:430px;max-height:88dvh;overflow-y:auto;border-radius:20px 20px 0 0;padding:var(--space-6) var(--space-4) var(--space-8);box-shadow:var(--shadow-3);animation:modal-up .3s ease-out}@keyframes modal-up{0%{transform:translateY(40px);opacity:0}to{transform:translateY(0);opacity:1}}@media (prefers-reduced-motion: reduce){.modal{animation:none}}.modal__title{font-size:20px;font-weight:700;margin-bottom:var(--space-3)}.modal__section-label{font-size:11px;font-weight:700;color:var(--color-text-tertiary);letter-spacing:.08em;margin:var(--space-4) 0 var(--space-2)}.btn{display:block;width:100%;border-radius:var(--radius);font-size:15px;font-weight:600;padding:var(--space-3)}.btn--primary{background:var(--color-brand);color:#fff}.btn--secondary{background:var(--color-input-bg);color:var(--color-text-primary)}.btn--ghost{color:var(--color-text-secondary);font-size:13px;min-height:36px}.btn:disabled{opacity:.4}.chips{display:flex;gap:var(--space-2);flex-wrap:wrap}.chip{border:1px solid var(--color-divider);border-radius:20px;padding:6px 14px;font-size:13px;background:var(--color-surface)}.chip--active{border-color:var(--color-brand);background:#e8eefc;color:var(--color-brand);font-weight:600}.hero-number{font-size:32px;font-weight:700;line-height:1.2}.hero-sub{font-size:12px;color:var(--color-text-secondary)}.kpi-row{display:flex;align-items:center;justify-content:space-between;min-height:36px;gap:var(--space-2)}.kpi-row__label{font-size:13px;color:var(--color-text-secondary)}.cf-bars{display:flex;gap:6px;align-items:flex-end;height:72px;margin-top:var(--space-2)}.cf-bar{flex:1;display:flex;flex-direction:column;align-items:center;gap:4px}.cf-bar__col{width:100%;border-radius:4px 4px 0 0;background:var(--color-brand)}.cf-bar__col--caution{background:var(--color-warn)}.cf-bar__col--danger{background:var(--color-negative)}.cf-bar__label{font-size:10px;color:var(--color-text-tertiary)}.divider{border:none;border-top:1px solid var(--color-divider);margin:var(--space-2) 0}.section-gap{height:var(--space-1)}.term-mark{min-height:0;padding:0 4px;font-size:12px;color:var(--color-brand);vertical-align:1px}.guide-banner{position:fixed;top:var(--statusbar-h);left:50%;transform:translate(-50%);width:calc(100% - 16px);max-width:414px;background:#e8eefc;border:1px solid #c7d5f7;border-radius:var(--radius);padding:var(--space-3) var(--space-3) var(--space-3) var(--space-4);display:flex;gap:var(--space-2);z-index:90;margin-top:var(--space-2);box-shadow:var(--shadow-1);animation:banner-down .3s ease-out}@keyframes banner-down{0%{transform:translate(-50%,-8px);opacity:0}to{transform:translate(-50%);opacity:1}}@media (prefers-reduced-motion: reduce){.guide-banner{animation:none}}.guide-banner__theme{font-size:13px;font-weight:700;color:#1e3f9e}.guide-banner__tip{font-size:12px;color:#3a56a8;margin-top:2px}.guide-banner__close{min-height:0;align-self:flex-start;color:#3a56a8;font-size:14px;padding:2px 6px}