:root {
  --ink: #1a1f2e;
  --muted: #5b6475;
  --line: #d9dee7;
  --bg: #f3f5f9;
  --card: #ffffff;
  --accent: #0b6e4f;
  --accent-soft: #e6f4ef;
  --income: #0b6e4f;
  --expense: #b42318;
  --danger: #b42318;
  --radius: 12px;
  --font: "Hiragino Sans", "Noto Sans JP", "Yu Gothic UI", "Segoe UI", sans-serif;
}

* { box-sizing: border-box; }
body {
  margin: 0;
  font-family: var(--font);
  color: var(--ink);
  background: var(--bg);
  line-height: 1.5;
}

.topbar {
  display: flex;
  justify-content: space-between;
  align-items: baseline;
  gap: 1rem;
  padding: 1rem 1.5rem;
  background: var(--card);
  border-bottom: 1px solid var(--line);
}
.brand { display: flex; gap: .75rem; align-items: baseline; flex-wrap: wrap; }
.brand strong { color: var(--accent); font-size: 1.1rem; }
.tagline { margin: 0; color: var(--muted); font-size: .9rem; }

.layout {
  display: grid;
  grid-template-columns: minmax(280px, 380px) 1fr;
  gap: 1.25rem;
  padding: 1.25rem;
  align-items: start;
}

.panel {
  background: var(--card);
  border: 1px solid var(--line);
  border-radius: var(--radius);
  padding: 1rem 1.1rem 1.25rem;
  position: sticky;
  top: 1rem;
  max-height: calc(100vh - 2rem);
  overflow: auto;
}
.panel h2, .panel h3 {
  margin: 1rem 0 .5rem;
  font-size: 1rem;
}
.panel h2 { margin-top: 0; }
.panel label {
  display: block;
  font-size: .82rem;
  color: var(--muted);
  margin-bottom: .7rem;
}
.panel input,
.panel select,
.panel textarea {
  display: block;
  width: 100%;
  margin-top: .25rem;
  padding: .55rem .65rem;
  border: 1px solid var(--line);
  border-radius: 8px;
  font: inherit;
  color: var(--ink);
  background: #fff;
}
.panel textarea { resize: vertical; min-height: 2.5rem; }

.row2 {
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: .5rem;
}

.actions {
  display: flex;
  flex-wrap: wrap;
  gap: .5rem;
  margin-top: 1rem;
}
.btn {
  border: 1px solid var(--line);
  background: #fff;
  border-radius: 999px;
  padding: .55rem 1rem;
  font: inherit;
  cursor: pointer;
}
.btn:hover { background: var(--accent-soft); }
.btn.primary {
  background: var(--accent);
  color: #fff;
  border-color: var(--accent);
}
.btn.primary:hover { filter: brightness(1.05); background: var(--accent); }
.btn.danger {
  color: var(--danger);
  border-color: #f0c2be;
}
.btn.danger:hover { background: #fef3f2; }
.btn.small {
  padding: .35rem .7rem;
  font-size: .82rem;
}
.hint {
  font-size: .78rem;
  color: var(--muted);
  margin: .8rem 0 0;
}
.hint a { color: var(--accent); }

.toggle-brand {
  display: flex;
  align-items: center;
  gap: .5rem;
  margin: .75rem 0 .25rem;
  font-size: .82rem;
  color: var(--muted);
}
.toggle-brand input {
  width: auto;
  margin: 0;
}

.main-col { display: flex; flex-direction: column; gap: 1rem; min-width: 0; }

.summary-cards {
  display: grid;
  grid-template-columns: repeat(4, minmax(0, 1fr));
  gap: .75rem;
}
.card-stat {
  background: var(--card);
  border: 1px solid var(--line);
  border-radius: var(--radius);
  padding: .85rem 1rem;
}
.card-stat .label {
  margin: 0;
  font-size: .78rem;
  color: var(--muted);
}
.card-stat .value {
  margin: .2rem 0 0;
  font-size: 1.25rem;
  font-weight: 700;
  font-variant-numeric: tabular-nums;
}
.card-stat.income .value { color: var(--income); }
.card-stat.expense .value { color: var(--expense); }
.card-stat.net .value { color: var(--accent); }

.ledger-wrap,
.summary-wrap,
.report-wrap {
  background: var(--card);
  border: 1px solid var(--line);
  border-radius: var(--radius);
  padding: 1rem 1.1rem 1.25rem;
  overflow: auto;
}
.ledger-wrap h2,
.summary-wrap h2,
.report-wrap h2 {
  margin: 0 0 .75rem;
  font-size: 1rem;
}

.toolbar {
  display: flex;
  flex-wrap: wrap;
  gap: .5rem;
  align-items: center;
  justify-content: space-between;
  margin-bottom: .75rem;
}
.toolbar .left,
.toolbar .right {
  display: flex;
  flex-wrap: wrap;
  gap: .5rem;
  align-items: center;
}

.ledger-table,
.summary-table,
.report-table {
  width: 100%;
  border-collapse: collapse;
  font-size: .9rem;
}
.ledger-table th,
.ledger-table td,
.summary-table th,
.summary-table td,
.report-table th,
.report-table td {
  border-bottom: 1px solid var(--line);
  padding: .5rem .4rem;
  text-align: left;
  vertical-align: top;
}
.ledger-table th,
.summary-table th,
.report-table th {
  color: var(--muted);
  font-weight: 600;
  font-size: .78rem;
  white-space: nowrap;
}
.num { text-align: right !important; font-variant-numeric: tabular-nums; }
.type-income { color: var(--income); font-weight: 600; }
.type-expense { color: var(--expense); font-weight: 600; }
.memo-cell { max-width: 14rem; word-break: break-word; }
.row-actions { white-space: nowrap; }
.row-actions button {
  border: none;
  background: transparent;
  color: var(--accent);
  cursor: pointer;
  font: inherit;
  font-size: .82rem;
  padding: 0 .35rem;
}
.row-actions button.del { color: var(--danger); }
.ledger-table tbody tr:hover { background: #f8fafb; }
.ledger-table tbody tr.is-editing { background: var(--accent-soft); }
.empty-msg {
  text-align: center;
  color: var(--muted);
  padding: 1.5rem .5rem;
}

.category-list {
  display: flex;
  flex-direction: column;
  gap: .35rem;
  margin: .4rem 0 .6rem;
}
.cat-row {
  display: grid;
  grid-template-columns: 1fr auto;
  gap: .35rem;
  align-items: center;
}
.cat-row input {
  margin: 0;
  padding: .4rem .5rem;
  font-size: .85rem;
}
.cat-row button {
  border: none;
  background: transparent;
  color: var(--danger);
  cursor: pointer;
  font-size: 1rem;
}

.tabs {
  display: flex;
  gap: .35rem;
  margin-bottom: .75rem;
  flex-wrap: wrap;
}
.tab {
  border: 1px solid var(--line);
  background: #fff;
  border-radius: 999px;
  padding: .4rem .85rem;
  font: inherit;
  font-size: .85rem;
  cursor: pointer;
}
.tab.is-active {
  background: var(--accent);
  color: #fff;
  border-color: var(--accent);
}

.sheet {
  background: var(--card);
  border: 1px solid var(--line);
  border-radius: 4px;
  padding: 1.5rem 1.75rem 1.25rem;
  max-width: 900px;
  margin: 0 auto;
}
.sheet-head {
  display: flex;
  justify-content: space-between;
  gap: 1rem;
  border-bottom: 2px solid var(--ink);
  padding-bottom: .85rem;
  margin-bottom: 1rem;
}
.doc-company {
  margin: 0 0 .35rem;
  font-size: 1.15rem;
  font-weight: 700;
  letter-spacing: .02em;
  color: var(--text, #1a1a1a);
  min-height: 1.2em;
}
.doc-company:empty { display: none; }
.doc-label {
  margin: 0;
  font-size: 1.5rem;
  font-weight: 700;
  letter-spacing: .06em;
}
.doc-sub { margin: .2rem 0 0; color: var(--muted); font-size: .85rem; }
.meta p { margin: .15rem 0; font-size: .9rem; }
.meta span { display: inline-block; min-width: 4.5rem; color: var(--muted); }

.report-totals {
  display: grid;
  grid-template-columns: repeat(3, 1fr);
  gap: .75rem;
  margin-bottom: 1rem;
}
.report-totals .box {
  background: var(--accent-soft);
  border: 1px solid #b7dfd0;
  border-radius: 8px;
  padding: .65rem .85rem;
}
.report-totals .box p { margin: 0; font-size: .78rem; color: var(--muted); }
.report-totals .box strong {
  display: block;
  margin-top: .15rem;
  font-size: 1.15rem;
  font-variant-numeric: tabular-nums;
}

.sheet-foot {
  margin-top: 2rem;
  padding-top: 1rem;
  border-top: 1px solid var(--line);
  color: var(--muted);
  font-size: .78rem;
}
.sheet-foot .url { margin: .2rem 0 0; word-break: break-all; }
.brand-foot.is-hidden { display: none !important; }


.usage-stats {
  display: flex;
  justify-content: center;
  gap: 2rem;
  margin: 0 auto 0.75rem;
  flex-wrap: wrap;
}
.usage-stat {
  min-width: 7rem;
  padding: 0.65rem 1.1rem;
  border: 1px solid var(--border, #d8e0e8);
  border-radius: 10px;
  background: #fff;
}
.usage-num {
  display: block;
  font-size: 1.45rem;
  font-weight: 700;
  color: var(--accent, #0d7377);
  line-height: 1.2;
  font-variant-numeric: tabular-nums;
}
.usage-label {
  display: block;
  margin-top: 0.2rem;
  font-size: 0.78rem;
  color: var(--muted, #667);
}
.usage-note {
  font-size: 0.75rem;
  opacity: 0.9;
  margin: 0 0 1rem;
}

.site-foot {
  text-align: center;
  color: var(--muted);
  font-size: .85rem;
  padding: 1rem 1.5rem 2rem;
}
.site-foot a { color: var(--accent); text-decoration: none; }
.site-foot a:hover { text-decoration: underline; }

.hidden { display: none !important; }

@media (max-width: 960px) {
  .layout { grid-template-columns: 1fr; }
  .panel { position: static; max-height: none; }
  .summary-cards { grid-template-columns: 1fr 1fr; }
  .report-totals { grid-template-columns: 1fr; }
}

@page { margin: 12mm; }
@media print {
  body { background: #fff; }
  .no-print { display: none !important; }
  .layout { display: block; padding: 0; }
  .main-col > *:not(.report-wrap) { display: none !important; }
  .report-wrap {
    border: none;
    padding: 0;
    display: block !important;
  }
  .sheet {
    box-shadow: none;
    border: none;
    max-width: none;
    padding: 0;
  }
}


.seo-intro {
  max-width: 1100px;
  margin: 0 auto;
  padding: 1rem 1.25rem 0;
}
.seo-intro h1 {
  margin: 0 0 .5rem;
  font-size: 1.25rem;
  line-height: 1.4;
}
.seo-intro p {
  margin: 0 0 .45rem;
  color: var(--muted);
  font-size: .92rem;
}
.seo-intro .seo-sub {
  font-size: .82rem;
}
@media print {
  .seo-intro { display: none !important; }
}