:root {
  --paper:#faf8f4;
  --paper-deep:#f1eee7;
  --ink:#332f2b;
  --muted:#716b65;
  --rose:#a64e54;
  --rose-soft:#f3e5e2;
  --sage:#426b57;
  --sage-soft:#e7eee7;
  --line:#ded8cf;
  --serif:'Noto Serif JP','Hiragino Mincho ProN','Yu Mincho',serif;
  --sans:'Noto Sans JP','Hiragino Kaku Gothic ProN',Meiryo,sans-serif;
}
* {
  box-sizing:border-box;
}
html {
  scroll-behavior:smooth;
  scroll-padding-top:110px;
}
body {
  margin:0;
  background:var(--paper);
  color:var(--ink);
  font-family:var(--sans);
  font-size:15px;
  line-height:1.9;
  -webkit-font-smoothing:antialiased;
}
h1,h2,h3,p,ul,ol,dl {
  margin:0;
}
a {
  color:inherit;
  text-underline-offset:5px;
}
button {
  font:inherit;
}
h1,h2,h3 {
  line-height:1.6;
  font-weight:600;
}
h1,h2 {
  font-family:var(--serif);
  letter-spacing:.035em;
}
h2 {
  font-size:clamp(26px,2.65vw,35px);
}
h3 {
  font-size:18px;
}
em {
  color:var(--rose);
  font-style:normal;
}
ul {
  padding-left:1.3em;
}
a,button,summary {
  -webkit-tap-highlight-color:transparent;
}
a:focus-visible,button:focus-visible,summary:focus-visible {
  outline:3px solid var(--sage);
  outline-offset:6px;
}
a:hover {
  text-decoration-thickness:2px;
}
button,summary {
  cursor:pointer;
}
[hidden] {
  display:none!important;
}
.wrap {
  width:min(1160px,calc(100% - 96px));
  margin-inline:auto;
}
.section {
  padding:96px 0;
}
.small {
  font-size:12px;
  line-height:1.9;
  color:var(--muted);
}
.skip-link {
  position:fixed;
  z-index:30;
  top:-80px;
  left:16px;
  background:var(--ink);
  color:white;
  padding:12px 20px;
}
.skip-link:focus {
  top:10px;
}
.preview-bar {
  padding:6px 20px;
  background:#e9dfd2;
  text-align:center;
  font-size:11px;
  letter-spacing:.08em;
  color:#63594e;
}
.preview-bar span {
  font-size:10px;
  font-weight:700;
  margin-right:8px;
}
.site-header {
  position:sticky;
  top:0;
  z-index:10;
  background:rgba(250,248,244,.97);
  border-bottom:1px solid var(--line);
}
.header-inner {
  min-height:86px;
  display:flex;
  align-items:center;
  justify-content:space-between;
  gap:24px;
}
.wordmark {
  text-decoration:none;
  font-family:var(--serif);
  font-size:21px;
  font-weight:600;
  letter-spacing:.025em;
  white-space:nowrap;
}
.wordmark>span {
  color:var(--rose);
}
.wordmark small {
  display:block;
  font-family:var(--sans);
  font-size:9px;
  font-weight:400;
  letter-spacing:.18em;
  color:var(--muted);
  margin-top:2px;
}
.main-nav {
  display:flex;
  align-items:center;
  gap:23px;
}
.main-nav>a {
  font-size:12px;
  white-space:nowrap;
  text-decoration:none;
}
.main-nav>a:hover {
  color:var(--rose);
}
.main-nav .nav-cta {
  border:1px solid var(--ink);
  border-radius:40px;
  padding:9px 18px;
}
.nav-cta span {
  margin-left:9px;
}
.menu-toggle {
  border:0;
  background:none;
  display:flex;
  gap:12px;
  align-items:center;
  font-size:12px;
  padding:12px 0 12px 12px;
}
.menu-lines {
  position:relative;
  width:20px;
  height:10px;
  border-top:1px solid var(--ink);
  border-bottom:1px solid var(--ink);
}
.hero {
  position:relative;
  background:radial-gradient(ellipse at 92% 30%,#eee5df70,transparent 52%),var(--paper);
  padding:86px 0 0;
}
.hero-grid {
  display:grid;
  grid-template-columns:1.12fr 1fr;
  align-items:center;
  gap:76px;
}
.eyebrow {
  display:flex;
  align-items:center;
  gap:12px;
  font-size:10px;
  font-weight:600;
  letter-spacing:.15em;
  color:var(--rose);
  margin-bottom:25px;
}
.little-line {
  width:28px;
  height:1px;
  background:var(--rose);
}
.hero-intro {
  font-size:14px;
  letter-spacing:.1em;
  margin-bottom:14px;
  color:var(--muted);
}
h1 {
  font-size:clamp(31px,3.1vw,42px);
  line-height:1.72;
  letter-spacing:.015em;
  margin-bottom:24px;
}
.h1-abbr {
  font-size:.61em;
  letter-spacing:0;
}
h1 em {
  font-weight:500;
}
.hero-description {
  line-height:2.15;
  font-size:14px;
  color:var(--muted);
}
.hero-actions {
  display:flex;
  align-items:center;
  gap:26px;
  flex-wrap:wrap;
  margin-top:34px;
}
.button {
  display:inline-flex;
  justify-content:center;
  align-items:center;
  gap:28px;
  min-height:50px;
  padding:12px 24px;
  text-decoration:none;
  border-radius:40px;
  border:1px solid transparent;
  font-size:13px;
  font-weight:500;
  transition:background .18s,transform .18s;
}
.button:hover {
  transform:translateY(-2px);
}
.primary {
  background:var(--rose);
  color:white;
}
.primary:hover {
  background:#8e4046;
}
.text-link {
  font-size:13px;
  line-height:1.9;
  text-decoration:none;
  border-bottom:1px solid var(--line);
  padding-bottom:5px;
  display:inline-flex;
  align-items:center;
  gap:14px;
}
.text-link:hover {
  color:var(--rose);
  border-color:var(--rose);
}
.hero-caption {
  font-size:10px;
  letter-spacing:.035em;
  color:var(--muted);
  margin-top:25px;
}
.hero-caption span {
  margin-inline:7px;
}
.guide-note {
  position:relative;
  background:#f5f0e8;
  border:1px solid #e4dace;
  border-radius:3px 40px 3px 3px;
  padding:28px 35px 20px;
  box-shadow:12px 14px 0 -4px #eee7dd80;
  transform:rotate(1deg);
}
.note-top {
  display:flex;
  align-items:center;
  justify-content:space-between;
  margin-bottom:10px;
}
.note-top>span:first-child {
  font-size:9px;
  letter-spacing:.17em;
  color:var(--muted);
}
.note-mark {
  color:#af8d7a;
  font-size:43px;
  line-height:1;
}
.guide-note h2 {
  font-size:27px;
  line-height:1.65;
  margin-bottom:12px;
}
.guide-note>p {
  font-size:12px;
  color:var(--muted);
  line-height:1.9;
}
.note-list {
  list-style:none;
  padding:0;
  margin:21px 0 10px;
}
.note-list li {
  display:grid;
  grid-template-columns:25px 1fr;
  column-gap:10px;
  padding:10px 0;
  border-top:1px solid #ded5c9;
  font-size:13px;
  font-weight:500;
  align-items:baseline;
}
.note-list span {
  font-family:var(--serif);
  font-size:12px;
  color:#917866;
  grid-row:span 2;
}
.note-list b {
  font-size:10px;
  font-weight:400;
  color:var(--muted);
  letter-spacing:.01em;
}
.note-link {
  display:flex;
  justify-content:space-between;
  text-decoration:none;
  color:var(--rose);
  font-size:12px;
  padding:12px 0 0;
  border-top:1px solid #ded5c9;
}
.hero-bottom {
  display:flex;
  justify-content:space-between;
  align-items:center;
  border-top:1px solid var(--line);
  margin-top:60px;
  padding:17px 0;
}
.hero-bottom>span {
  font-size:9px;
  color:#91857c;
  letter-spacing:.13em;
}
.hero-bottom a {
  font-size:10px;
  color:var(--muted);
  text-decoration:none;
}
.hero-bottom a span {
  margin-left:14px;
}
.section-label {
  display:flex;
  gap:16px;
  align-items:center;
  font-size:12px;
  color:var(--rose);
  font-weight:500;
  letter-spacing:.08em;
  margin-bottom:23px;
}
.section-label>span {
  font-size:9px;
  letter-spacing:.16em;
}
.split-intro {
  display:grid;
  grid-template-columns:1fr 1.4fr;
  gap:96px;
}
.reading-copy p+p {
  margin-top:17px;
}
.reading-copy p {
  font-size:14px;
  color:var(--muted);
  line-height:2.05;
}
.reading-copy .lead {
  font-size:17px;
  line-height:2;
  color:var(--ink);
  margin-bottom:18px;
}
.term-note {
  margin:26px 0 16px;
  border-left:2px solid #ae9a83;
  padding-left:20px;
}
.term-note>span {
  font-size:11px;
  font-weight:600;
  display:block;
  margin-bottom:6px;
}
.term-note p {
  font-size:12px;
}
.source-link {
  font-size:11px;
  color:var(--muted);
  text-decoration:none;
  border-bottom:1px solid var(--line);
  padding-bottom:3px;
  display:inline-block;
}
.source-link span {
  margin-left:8px;
}
.section-heading {
  display:flex;
  justify-content:space-between;
  align-items:flex-end;
  gap:50px;
  margin-bottom:38px;
}
.section-heading>p {
  font-size:13px;
  line-height:1.95;
  color:var(--muted);
  padding-bottom:4px;
}
.procedures-section {
  background:#f3f1ed;
}
.procedure-grid {
  display:grid;
  grid-template-columns:1fr 1fr;
  gap:26px;
}
.procedure-card {
  padding:33px 36px 0;
  border:1px solid #dfd3cc;
  border-radius:18px;
  display:flex;
  flex-direction:column;
  overflow:hidden;
}
.rose-card {
  background:var(--rose-soft);
}
.sage-card {
  background:var(--sage-soft);
  border-color:#d1ddd1;
}
.procedure-title {
  display:flex;
  gap:17px;
  align-items:center;
  margin-bottom:22px;
}
.procedure-title>p {
  font-size:33px;
  font-family:var(--serif);
  font-weight:500;
  color:var(--rose);
  line-height:1.2;
}
.procedure-title>span {
  font-size:11px;
  color:#805d5c;
  border-left:1px solid #c6aaaa;
  padding-left:17px;
}
.sage-card .procedure-title>p,.sage-card .card-link {
  color:var(--sage);
}
.sage-card .procedure-title>span {
  color:#576b5f;
  border-color:#b1c3b3;
}
.procedure-card h3 {
  font-family:var(--serif);
  font-size:25px;
  line-height:1.7;
  letter-spacing:.04em;
  margin-bottom:16px;
}
.procedure-card>p {
  font-size:13px;
  color:var(--muted);
  line-height:2;
  max-width:410px;
}
.procedure-tags {
  list-style:none;
  display:flex;
  flex-wrap:wrap;
  gap:7px;
  padding:0;
  margin:22px 0 27px;
}
.procedure-tags li {
  font-size:10px;
  line-height:1.8;
  border:1px solid #cbb9b5;
  border-radius:30px;
  padding:3px 12px;
}
.sage-card .procedure-tags li {
  border-color:#b6c7b9;
}
.card-link {
  display:flex;
  justify-content:space-between;
  align-items:center;
  gap:12px;
  border-top:1px solid #d5bfbc;
  color:var(--rose);
  font-size:13px;
  font-weight:500;
  text-decoration:none;
  padding:20px 0;
  margin-top:auto;
}
.sage-card .card-link {
  border-color:#bdcfbf;
}
.card-link>span {
  font-size:18px;
}
.section-footnote {
  font-size:11px;
  color:var(--muted);
  margin-top:19px;
}
.budget-strip {
  display:flex;
  justify-content:space-between;
  align-items:center;
  gap:15px;
  padding:24px 30px;
  margin-bottom:35px;
  background:var(--paper-deep);
  border-radius:8px;
  font-size:15px;
}
.budget-strip>b {
  font-weight:400;
  color:#a49685;
  font-size:19px;
}
.budget-strip>strong {
  font-family:var(--serif);
  color:var(--rose);
  font-size:24px;
  white-space:nowrap;
}
.cost-grid {
  display:grid;
  grid-template-columns:1.35fr 1fr;
  gap:74px;
  align-items:start;
}
.expense-list>div {
  display:grid;
  grid-template-columns:140px 1fr;
  gap:12px;
  border-bottom:1px solid var(--line);
  padding:20px 0;
}
.expense-list dt {
  font-size:13px;
  font-weight:500;
}
.expense-list dd {
  font-size:12px;
  color:var(--muted);
  margin:0;
  line-height:1.9;
}
.budget-note {
  padding:0 0 0 28px;
  border-left:1px solid var(--line);
}
.mini-label {
  font-size:11px;
  color:var(--rose);
  display:block;
  margin-bottom:12px;
}
.budget-note h3 {
  font-family:var(--serif);
  font-size:23px;
  margin-bottom:15px;
}
.budget-note ul {
  font-size:12px;
  color:var(--muted);
  line-height:2.3;
  margin-bottom:22px;
}
.budget-note .small {
  margin-top:9px;
  font-size:10px;
}
.checklist-section {
  background:#ecefe8;
}
.checklist-layout {
  display:grid;
  grid-template-columns:1fr 1.4fr;
  gap:90px;
}
.checklist-heading {
  position:sticky;
  top:125px;
  align-self:start;
}
.checklist-heading>p:not(.section-label) {
  font-size:13px;
  color:var(--muted);
  line-height:2;
  margin:24px 0;
}
.checklist-heading em {
  color:var(--sage);
}
.checklist-heading .section-label {
  color:var(--sage);
}
.checklist-heading .text-link {
  font-size:12px;
  border-color:#b9c6b5;
  line-height:2;
}
.checklist {
  list-style:none;
  padding:0;
}
.checklist li {
  display:grid;
  grid-template-columns:40px 1fr;
  gap:20px;
  padding:27px 0;
  border-top:1px solid #cbd4c7;
}
.checklist li:last-child {
  border-bottom:1px solid #cbd4c7;
}
.check-number {
  color:var(--sage);
  font-family:var(--serif);
  font-size:24px;
  line-height:1.6;
  font-weight:400;
}
.checklist h3 {
  font-size:16px;
  font-weight:600;
  margin:3px 0 10px;
}
.checklist li p {
  font-size:13px;
  color:#5f6a5d;
  line-height:1.95;
}
.checklist li .question-example {
  font-size:11px;
  color:var(--sage);
  margin-top:14px;
  padding:9px 11px;
  background:#f8faf4;
  border-radius:3px;
  line-height:1.8;
}
.legal-section {
  padding-bottom:0;
}
.legal-box {
  display:grid;
  grid-template-columns:1fr 1.5fr;
  gap:65px;
  border:1px solid var(--line);
  padding:42px;
  border-radius:8px;
}
.legal-box h2 {
  font-size:27px;
}
.legal-box .section-label {
  font-size:11px;
  gap:12px;
}
.legal-box .reading-copy p {
  font-size:13px;
}
.legal-box .text-link {
  margin:20px 0 12px;
  font-size:12px;
}
.legal-box .reading-copy .small {
  font-size:10px;
}
.faq-layout {
  display:grid;
  grid-template-columns:1fr 1.5fr;
  gap:90px;
}
.section-description {
  color:var(--muted);
  font-size:13px;
  margin-top:20px;
}
.faq-list {
  border-top:1px solid var(--line);
}
.faq-list details {
  border-bottom:1px solid var(--line);
}
.faq-list summary {
  list-style:none;
  display:flex;
  justify-content:space-between;
  align-items:center;
  gap:25px;
  padding:23px 0;
  font-size:14px;
  font-weight:500;
  line-height:1.85;
}
.faq-list summary::-webkit-details-marker {
  display:none;
}
.faq-plus {
  position:relative;
  width:14px;
  height:14px;
  flex-shrink:0;
}
.faq-plus:before,.faq-plus:after {
  content:'';
  position:absolute;
  width:14px;
  height:1px;
  background:var(--rose);
  top:7px;
  left:0;
}
.faq-plus:after {
  transform:rotate(90deg);
}
details[open] .faq-plus:after {
  transform:rotate(0);
}
.faq-answer {
  padding:0 26px 24px 0;
  color:var(--muted);
  font-size:13px;
  line-height:2;
}
.faq-answer>a {
  font-size:12px;
  color:var(--rose);
  display:inline-block;
  margin-top:14px;
}
.contact-section {
  background:#323b33;
  color:#f8f7f2;
}
.contact-heading {
  display:flex;
  justify-content:space-between;
  align-items:flex-end;
  gap:50px;
  margin-bottom:40px;
}
.contact-heading .section-label {
  color:#d6b3a2;
  font-size:10px;
  letter-spacing:.15em;
}
.contact-heading h2 {
  font-size:38px;
  line-height:1.65;
}
.contact-heading>p {
  color:#c4cdc0;
  font-size:13px;
  line-height:2;
}
.next-links {
  display:grid;
  grid-template-columns:repeat(4,1fr);
  border:1px solid #687063;
  border-radius:8px;
  overflow:hidden;
}
.next-links>a {
  position:relative;
  display:flex;
  flex-direction:column;
  gap:13px;
  min-height:142px;
  text-decoration:none;
  padding:24px 20px;
  border-right:1px solid #687063;
  transition:background .2s;
}
.next-links>a:last-child {
  border-right:0;
}
.next-links>a:hover {
  background:#424e42;
}
.next-links span {
  font-family:var(--serif);
  font-size:11px;
  color:#d8c1af;
}
.next-links small {
  font-family:var(--sans);
  font-size:10px;
  margin-left:10px;
  color:#b9c6b5;
}
.next-links strong {
  font-size:14px;
  font-weight:500;
  line-height:1.9;
  padding-right:7px;
}
.next-links b {
  align-self:flex-end;
  font-size:18px;
  line-height:1;
  font-weight:400;
  color:#d8c1af;
}
.consult-row {
  display:flex;
  align-items:center;
  justify-content:space-between;
  gap:35px;
  padding-top:31px;
}
.consult-row h3 {
  font-size:15px;
  font-weight:500;
}
.consult-row p {
  font-size:12px;
  color:#becaba;
  margin-top:6px;
}
.light {
  color:#313a31;
  background:#f4f0e7;
}
.light:hover {
  background:#e5dccf;
}
.contact-note {
  color:#b8c2b1;
  font-size:10px;
  margin-top:30px;
}
.sources-section {
  padding:62px 0;
}
.sources-grid {
  display:grid;
  grid-template-columns:1fr 1fr;
  gap:90px;
}
.sources-grid .section-label {
  font-size:9px;
  letter-spacing:.1em;
  margin-bottom:13px;
}
.sources-grid h2 {
  font-size:21px;
  margin-bottom:15px;
}
.sources-grid p {
  font-size:12px;
  color:var(--muted);
  line-height:2;
}
.sources-grid p+p {
  margin-top:15px;
}
.sources-grid .source-link {
  margin-top:10px;
}
.sources-grid h3 {
  font-size:13px;
  font-weight:500;
  margin:3px 0 15px;
}
.source-list {
  list-style:none;
  padding:0;
}
.source-list li {
  border-bottom:1px solid var(--line);
}
.source-list a {
  display:flex;
  align-items:baseline;
  gap:9px;
  text-decoration:none;
  font-size:11px;
  padding:10px 0;
}
.source-list span {
  font-size:9px;
  color:var(--muted);
  min-width:54px;
}
.source-list b {
  margin-left:auto;
  font-weight:400;
}
.sources-grid .small {
  font-size:10px;
  margin-top:16px;
}
.site-footer {
  border-top:1px solid var(--line);
  padding:24px 0;
}
.footer-inner {
  display:flex;
  align-items:center;
  gap:30px;
  justify-content:space-between;
}
.site-footer .wordmark {
  font-size:16px;
}
.site-footer nav {
  display:flex;
  gap:20px;
}
.site-footer nav a {
  font-size:10px;
  text-decoration:none;
  color:var(--muted);
}
.site-footer small {
  font-size:9px;
  color:var(--muted);
}
@media(min-width:1600px) {
  .hero {
    padding-top:105px;
  }
  .hero-bottom {
    margin-top:85px;
  }
}
@media(max-width:1100px) {
  .wrap {
    width:calc(100% - 64px);
  }
  .main-nav {
    gap:15px;
  }
  .main-nav>a {
    font-size:11px;
  }
  .wordmark {
    font-size:19px;
  }
  .hero-grid {
    gap:43px;
  }
  .hero {
    padding-top:65px;
  }
  .guide-note {
    padding-inline:28px;
  }
  .hero-actions {
    gap:20px;
  }
  .split-intro,.checklist-layout,.faq-layout {
    gap:50px;
  }
  .cost-grid {
    gap:40px;
  }
  .expense-list>div {
    grid-template-columns:110px 1fr;
  }
  .next-links>a {
    padding-inline:16px;
  }
  .next-links small {
    display:block;
    margin-left:0;
    margin-top:4px;
  }
  .sources-grid {
    gap:50px;
  }
  .footer-inner {
    flex-wrap:wrap;
  }
  .section-heading>p {
    font-size:12px;
  }
}
@media(min-width:901px) {
  .menu-toggle {
    display:none!important;
  }
}
@media(max-width:900px) {
  html {
    scroll-padding-top:90px;
  }
  .header-inner {
    min-height:72px;
    flex-wrap:wrap;
    gap:0;
    padding-block:12px;
  }
  .wordmark small {
    font-size:8px;
  }
  .main-nav {
    width:100%;
    display:flex;
    flex-wrap:wrap;
    gap:0;
    padding-top:14px;
  }
  .main-nav>a {
    padding:12px 16px;
    font-size:12px;
  }
  .main-nav .nav-cta {
    padding:9px 16px;
  }
  .has-menu .main-nav:not(.is-open) {
    display:none;
  }
  .has-menu .main-nav.is-open {
    display:flex;
  }
  .menu-toggle {
    display:flex;
  }
  .hero {
    padding-top:52px;
  }
  .hero-grid {
    grid-template-columns:1.1fr 1fr;
    gap:32px;
  }
  .guide-note {
    padding:23px;
  }
  .guide-note h2 {
    font-size:23px;
  }
  .note-list li {
    font-size:12px;
  }
  .hero-intro {
    font-size:12px;
  }
  h1 {
    font-size:30px;
  }
  .hero-description {
    font-size:13px;
  }
  .hero-actions {
    gap:18px;
  }
  .hero-actions .text-link {
    font-size:11px;
  }
  .hero-caption {
    font-size:9px;
  }
  .hero-caption span {
    display:none;
  }
  .hero-caption {
    max-width:240px;
  }
  .section {
    padding-block:70px;
  }
  .section-heading {
    display:block;
  }
  .section-heading>p {
    margin-top:20px;
  }
  .procedure-card {
    padding:26px 26px 0;
  }
  .procedure-card h3 {
    font-size:23px;
  }
  .card-link {
    font-size:12px;
  }
  .split-intro {
    gap:35px;
    grid-template-columns:1fr 1.4fr;
  }
  .reading-copy .lead {
    font-size:15px;
  }
  .budget-strip {
    font-size:12px;
    padding:22px;
  }
  .budget-strip>strong {
    font-size:22px;
  }
  .cost-grid {
    grid-template-columns:1.2fr 1fr;
    gap:30px;
  }
  .expense-list>div {
    grid-template-columns:1fr;
    gap:5px;
    padding-block:15px;
  }
  .budget-note {
    padding-left:22px;
  }
  .budget-note .button {
    font-size:11px;
    padding-inline:20px;
    gap:15px;
  }
  .checklist-layout {
    grid-template-columns:1fr 1.35fr;
    gap:35px;
  }
  .checklist-heading .text-link {
    font-size:11px;
  }
  .legal-section {
    padding-bottom:0;
  }
  .legal-box {
    padding:32px;
    gap:30px;
    grid-template-columns:1fr 1.4fr;
  }
  .legal-box h2 {
    font-size:25px;
  }
  .legal-box .section-label>span {
    font-size:8px;
  }
  .faq-layout {
    gap:35px;
    grid-template-columns:1fr 1.4fr;
  }
  .contact-heading h2 {
    font-size:33px;
  }
  .next-links {
    grid-template-columns:1fr 1fr;
  }
  .next-links>a {
    min-height:125px;
    padding:20px 24px;
  }
  .next-links>a:nth-child(2) {
    border-right:0;
  }
  .next-links>a:nth-child(-n+2) {
    border-bottom:1px solid #687063;
  }
  .next-links small {
    display:inline;
    margin-left:12px;
  }
  .next-links strong {
    font-size:14px;
  }
  .next-links b {
    position:absolute;
    right:23px;
    bottom:24px;
  }
  .sources-grid {
    gap:32px;
  }
  .footer-inner {
    gap:16px;
  }
  .site-footer nav {
    gap:15px;
  }
  .site-footer small {
    width:100%;
  }
}
@media(max-width:640px) {
  .wrap {
    width:calc(100% - 40px);
  }
  .header-inner {
    min-height:70px;
  }
  .wordmark {
    font-size:18px;
  }
  .main-nav>a {
    width:50%;
    padding:12px 8px;
  }
  .main-nav .nav-cta {
    width:100%;
    text-align:center;
    margin-top:8px;
    justify-content:center;
  }
  .preview-bar {
    font-size:9px;
    padding-block:5px;
  }
  .hero {
    padding-top:39px;
  }
  .hero-grid {
    grid-template-columns:1fr;
    gap:38px;
  }
  .eyebrow {
    font-size:8px;
    letter-spacing:.12em;
    margin-bottom:23px;
  }
  .hero-intro {
    font-size:12px;
    margin-bottom:15px;
  }
  h1 {
    font-size:clamp(27px,7.3vw,37px);
    line-height:1.78;
    letter-spacing:0;
    margin-bottom:22px;
  }
  .hero-description {
    font-size:13px;
    line-height:2;
  }
  .desktop-break {
    display:none;
  }
  .hero-actions {
    gap:18px;
    margin-top:27px;
  }
  .hero-actions .button {
    padding-inline:22px;
    font-size:12px;
    gap:24px;
  }
  .hero-actions .text-link {
    font-size:11px;
    gap:8px;
  }
  .hero-caption {
    max-width:none;
    font-size:9px;
    margin-top:22px;
  }
  .hero-caption span {
    display:inline;
    margin-inline:2px;
  }
  .guide-note {
    padding:23px 25px 17px;
    transform:rotate(.5deg);
    margin:0 7px 0 1px;
    border-top-right-radius:35px;
  }
  .note-top {
    margin-bottom:9px;
  }
  .note-mark {
    font-size:37px;
  }
  .guide-note h2 {
    font-size:25px;
  }
  .guide-note h2 br {
    display:none;
  }
  .guide-note>p {
    font-size:11px;
  }
  .guide-note>p br {
    display:none;
  }
  .note-list {
    margin-top:17px;
  }
  .note-list li {
    grid-template-columns:23px 112px 1fr;
    gap:8px;
    padding:10px 0;
    font-size:12px;
  }
  .note-list span {
    grid-row:auto;
    font-size:11px;
  }
  .note-list b {
    font-size:9px;
    line-height:1.8;
  }
  .note-link {
    font-size:11px;
  }
  .hero-bottom {
    margin-top:37px;
    padding-block:15px;
  }
  .hero-bottom>span {
    font-size:7px;
  }
  .hero-bottom>a {
    font-size:9px;
  }
  .section {
    padding-block:57px;
  }
  .section-label {
    margin-bottom:19px;
    font-size:11px;
  }
  .section-label>span {
    font-size:8px;
  }
  h2 {
    font-size:27px;
    line-height:1.65;
    letter-spacing:.02em;
  }
  .split-intro {
    grid-template-columns:1fr;
    gap:27px;
  }
  .split-intro h2 br {
    display:none;
  }
  .reading-copy .lead {
    font-size:15px;
    line-height:1.95;
  }
  .reading-copy p {
    font-size:13px;
    line-height:2;
  }
  .term-note {
    padding-left:15px;
    margin-top:23px;
  }
  .term-note p {
    font-size:11px;
  }
  .source-link {
    font-size:10px;
  }
  .section-heading {
    margin-bottom:28px;
  }
  .section-heading>p {
    font-size:12px;
    margin-top:18px;
  }
  .procedure-grid {
    grid-template-columns:1fr;
    gap:18px;
  }
  .procedure-card {
    padding:26px 25px 0;
  }
  .procedure-card h3 {
    font-size:24px;
  }
  .procedure-title {
    margin-bottom:20px;
  }
  .procedure-title>p {
    font-size:31px;
  }
  .procedure-title>span {
    font-size:10px;
  }
  .procedure-card>p {
    font-size:12px;
  }
  .procedure-tags {
    margin-block:19px 22px;
  }
  .card-link {
    font-size:12px;
    line-height:1.8;
    padding-block:19px;
  }
  .section-footnote {
    font-size:10px;
    line-height:1.9;
  }
  .cost-section h2 {
    font-size:26px;
  }
  .budget-strip {
    display:grid;
    grid-template-columns:1fr 24px;
    gap:7px;
    padding:20px 23px;
    margin-bottom:28px;
    font-size:13px;
  }
  .budget-strip>span {
    padding-block:3px;
  }
  .budget-strip>b {
    text-align:center;
    font-size:16px;
  }
  .budget-strip>strong {
    grid-column:1/-1;
    border-top:1px solid var(--line);
    padding-top:12px;
    margin-top:5px;
    font-size:25px;
    text-align:right;
  }
  .cost-grid {
    grid-template-columns:1fr;
    gap:30px;
  }
  .expense-list>div {
    grid-template-columns:105px 1fr;
    gap:12px;
    padding-block:16px;
  }
  .expense-list dt {
    font-size:12px;
  }
  .expense-list dd {
    font-size:11px;
  }
  .budget-note {
    padding:24px;
    background:#f1eee7;
    border:0;
    border-radius:8px;
  }
  .budget-note h3 {
    font-size:23px;
  }
  .budget-note h3 br {
    display:none;
  }
  .budget-note .button {
    font-size:12px;
  }
  .budget-note ul {
    font-size:12px;
  }
  .checklist-layout {
    grid-template-columns:1fr;
    gap:29px;
  }
  .checklist-heading {
    position:static;
  }
  .checklist-heading h2 br {
    display:none;
  }
  .checklist-heading>p:not(.section-label) {
    font-size:12px;
    margin:20px 0;
  }
  .checklist-heading>p:not(.section-label) br {
    display:none;
  }
  .checklist-heading .text-link {
    font-size:11px;
  }
  .checklist li {
    grid-template-columns:29px 1fr;
    gap:14px;
    padding-block:24px;
  }
  .check-number {
    font-size:22px;
  }
  .checklist h3 {
    font-size:15px;
    margin-bottom:9px;
  }
  .checklist li p {
    font-size:12px;
  }
  .checklist li .question-example {
    font-size:10px;
    padding:8px;
    margin-top:13px;
  }
  .legal-section {
    padding-bottom:0;
  }
  .legal-box {
    padding:26px 23px;
    grid-template-columns:1fr;
    gap:20px;
  }
  .legal-box h2 {
    font-size:25px;
  }
  .legal-box h2 br {
    display:none;
  }
  .legal-box .reading-copy p {
    font-size:12px;
  }
  .legal-box .text-link {
    font-size:11px;
    gap:8px;
  }
  .legal-box .reading-copy .small {
    font-size:10px;
  }
  .faq-layout {
    grid-template-columns:1fr;
    gap:25px;
  }
  .section-description {
    font-size:12px;
    margin-top:16px;
  }
  .section-description br {
    display:none;
  }
  .faq-list summary {
    padding:20px 0;
    font-size:13px;
    gap:18px;
  }
  .faq-answer {
    font-size:12px;
    padding-right:10px;
  }
  .faq-answer>a {
    font-size:11px;
  }
  .contact-heading {
    display:block;
    margin-bottom:27px;
  }
  .contact-heading h2 {
    font-size:31px;
  }
  .contact-heading>p {
    font-size:12px;
    margin-top:22px;
  }
  .contact-heading>p br {
    display:none;
  }
  .next-links>a {
    padding:20px 16px;
    gap:11px;
    min-height:142px;
  }
  .next-links span {
    font-size:10px;
  }
  .next-links small {
    display:block;
    margin:4px 0 0;
    font-size:9px;
  }
  .next-links strong {
    font-size:12px;
    padding:0;
  }
  .next-links b {
    position:static;
    align-self:flex-end;
    font-size:17px;
  }
  .consult-row {
    display:block;
    padding-top:25px;
  }
  .consult-row h3 {
    font-size:14px;
  }
  .consult-row p {
    font-size:11px;
  }
  .consult-row .button {
    margin-top:22px;
    width:100%;
    font-size:12px;
  }
  .contact-note {
    font-size:9px;
    margin-top:25px;
  }
  .sources-section {
    padding-block:42px;
  }
  .sources-grid {
    grid-template-columns:1fr;
    gap:29px;
  }
  .sources-grid h2 {
    font-size:21px;
  }
  .sources-grid p {
    font-size:11px;
  }
  .sources-grid h3 {
    font-size:13px;
  }
  .source-list a {
    font-size:10px;
    gap:8px;
  }
  .source-list span {
    font-size:8px;
    min-width:48px;
  }
  .sources-grid .small {
    font-size:9px;
  }
  .footer-inner {
    display:block;
  }
  .site-footer .wordmark {
    font-size:17px;
    display:inline-block;
  }
  .site-footer nav {
    margin-block:15px;
    gap:17px;
    flex-wrap:wrap;
  }
  .site-footer nav a {
    font-size:9px;
  }
  .site-footer small {
    font-size:8px;
    display:block;
  }
}
@media(max-width:360px) {
  .wrap {
    width:calc(100% - 32px);
  }
  .hero-actions {
    gap:14px;
  }
  .hero-actions .button {
    padding-inline:18px;
    gap:17px;
  }
  .hero-actions .text-link {
    font-size:10px;
  }
  .guide-note {
    padding-inline:21px;
  }
  .note-list li {
    grid-template-columns:20px 104px 1fr;
    gap:7px;
    font-size:11px;
  }
  .note-list b {
    font-size:8px;
  }
  .next-links strong {
    font-size:11px;
  }
}
@media(prefers-reduced-motion:reduce) {
  html {
    scroll-behavior:auto;
  }
  *,*:before,*:after {
    transition:none!important;
    animation:none!important;
  }
  .button:hover {
    transform:none;
  }
}
@media print {
  html {
    scroll-behavior:auto;
  }
  .preview-bar,.site-header,.hero,.hero-bottom,.hero-actions,.skip-link,.site-footer,.contact-section,.menu-toggle {
    display:none!important;
  }
  body {
    background:white;
    font-size:11pt;
  }
  .wrap {
    width:100%;
  }
  .section {
    padding:22px 0;
    background:white;
  }
  .checklist-heading {
    position:static;
  }
  .split-intro,.checklist-layout,.faq-layout,.sources-grid,.cost-grid,.legal-box {
    display:block;
  }
  .section-heading {
    display:block;
  }
  .procedure-card,.legal-box,.budget-note,.checklist li {
    break-inside:avoid;
    box-shadow:none;
  }
  .checklist-heading,.faq-layout>div:first-child {
    margin-bottom:20px;
  }
  .faq-list details::details-content {
    display:block!important;
    content-visibility:visible!important;
  }
  .faq-list details:not([open])>*:not(summary) {
    display:block!important;
  }
  .faq-answer {
    display:block;
  }
  .guide-note {
    transform:none;
  }
  a {
    color:inherit;
  }
}
.contact-section a:focus-visible {
  outline-color: #f6e1ac;
}
.next-links a:focus-visible {
  outline-offset: -4px;
}
@media (max-width: 640px) {
  .guide-note h2 br,
  .checklist-heading h2 br,
  .legal-box h2 br,
  .budget-note h3 br {
    display: initial;
  }
  .hero-description {
    font-size: 14px;
  }
  .procedure-card > p,
  .checklist li p,
  .faq-answer {
    font-size: 13px;
  }
  .expense-list dd {
    font-size: 12px;
  }
}