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(min-width:48rem){.md\:sticky{position:sticky}.md\:top-0{top:calc(var(--spacing)*0)}.md\:mr-2{margin-right:calc(var(--spacing)*2)}.md\:mb-0{margin-bottom:calc(var(--spacing)*0)}.md\:mb-4{margin-bottom:calc(var(--spacing)*4)}.md\:mb-5{margin-bottom:calc(var(--spacing)*5)}.md\:mb-6{margin-bottom:calc(var(--spacing)*6)}.md\:block{display:block}.md\:flex{display:flex}.md\:hidden{display:none}.md\:size-4{width:calc(var(--spacing)*4);height:calc(var(--spacing)*4)}.md\:h-5{height:calc(var(--spacing)*5)}.md\:h-10{height:calc(var(--spacing)*10)}.md\:h-48{height:calc(var(--spacing)*48)}.md\:h-\[200px\]{height:200px}.md\:h-auto{height:auto}.md\:max-h-\[60vh\]{max-height:60vh}.md\:min-h-0{min-height:calc(var(--spacing)*0)}.md\:w-5{width:calc(var(--spacing)*5)}.md\:w-auto{width:auto}.md\:w-full{width:100%}.md\:max-w-\[1060px\]{max-width:1060px}.md\:min-w-\[118px\]{min-width:118px}.md\:min-w-\[160px\]{min-width:160px}.md\:flex-none{flex:none}.md\:grid-cols-2{grid-template-columns:repeat(2,minmax(0,1fr))}.md\:grid-cols-3{grid-template-columns:repeat(3,minmax(0,1fr))}.md\:grid-cols-4{grid-template-columns:repeat(4,minmax(0,1fr))}.md\:grid-cols-6{grid-template-columns:repeat(6,minmax(0,1fr))}.md\:flex-col{flex-direction:column}.md\:flex-row{flex-direction:row}.md\:items-center{align-items:center}.md\:justify-between{justify-content:space-between}.md\:gap-0{gap:calc(var(--spacing)*0)}.md\:gap-3{gap:calc(var(--spacing)*3)}.md\:gap-4{gap:calc(var(--spacing)*4)}.md\:gap-6{gap:calc(var(--spacing)*6)}.md\:gap-10{gap:calc(var(--spacing)*10)}.md\:overflow-visible{overflow:visible}.md\:rounded-\[10px\]{border-radius:10px}.md\:rounded-lg{border-radius:var(--radius-lg)}.md\:rounded-none{border-radius:0}.md\:border-gray-300{border-color:var(--color-gray-300)}.md\:bg-inherit{background-color:inherit}.md\:bg-transparent{background-color:#0000}.md\:bg-white{background-color:var(--color-white)}.md\:p-0{padding:calc(var(--spacing)*0)}.md\:p-6{padding:calc(var(--spacing)*6)}.md\:p-8{padding:calc(var(--spacing)*8)}.md\:px-0{padding-inline:calc(var(--spacing)*0)}.md\:px-4{padding-inline:calc(var(--spacing)*4)}.md\:px-8{padding-inline:calc(var(--spacing)*8)}.md\:px-12{padding-inline:calc(var(--spacing)*12)}.md\:py-2\.5{padding-block:calc(var(--spacing)*2.5)}.md\:py-3{padding-block:calc(var(--spacing)*3)}.md\:pt-0{padding-top:calc(var(--spacing)*0)}.md\:text-2xl{font-size:var(--text-2xl);line-height:var(--tw-leading,var(--text-2xl--line-height))}.md\:text-3xl{font-size:var(--text-3xl);line-height:var(--tw-leading,var(--text-3xl--line-height))}.md\:text-base{font-size:var(--text-base);line-height:var(--tw-leading,var(--text-base--line-height))}.md\:text-sm{font-size:var(--text-sm);line-height:var(--tw-leading,var(--text-sm--line-height))}.md\:text-xl{font-size:var(--text-xl);line-height:var(--tw-leading,var(--text-xl--line-height))}.md\:text-xs{font-size:var(--text-xs);line-height:var(--tw-leading,var(--text-xs--line-height))}.md\:leading-\[19\.2px\]{--tw-leading:19.2px;line-height:19.2px}.md\:font-light{--tw-font-weight:var(--font-weight-light);font-weight:var(--font-weight-light)}.md\:font-semibold{--tw-font-weight:var(--font-weight-semibold);font-weight:var(--font-weight-semibold)}.md\:shadow-none{--tw-shadow:0 0 #0000;box-shadow:var(--tw-inset-shadow),var(--tw-inset-ring-shadow),var(--tw-ring-offset-shadow),var(--tw-ring-shadow),var(--tw-shadow)}}@media (min-width:64rem){.lg\:grid-cols-3{grid-template-columns:repeat(3,minmax(0,1fr))}.lg\:grid-cols-4{grid-template-columns:repeat(4,minmax(0,1fr))}.lg\:grid-cols-6{grid-template-columns:repeat(6,minmax(0,1fr))}.lg\:grid-cols-\[minmax\(0\,1fr\)_320px\]{grid-template-columns:minmax(0,1fr) 320px}.lg\:p-6{padding:calc(var(--spacing)*6)}.lg\:p-8{padding:calc(var(--spacing)*8)}}@media (min-width:80rem){.xl\:flex-row{flex-direction:row}.xl\:justify-between{justify-content:space-between}}@media print{.print\:m-0{margin:calc(var(--spacing)*0)}.print\:hidden{display:none}.print\:overflow-visible{overflow:visible}.print\:rounded-none{border-radius:0}.print\:border-none{--tw-border-style:none;border-style:none}.print\:shadow-none{--tw-shadow:0 0 #0000;box-shadow:var(--tw-inset-shadow),var(--tw-inset-ring-shadow),var(--tw-ring-offset-shadow),var(--tw-ring-shadow),var(--tw-shadow)}}.font-hiragino-pro{font-family:Hiragino Kaku Gothic ProN,Hiragino Sans,Arial,Meiryo,sans-serif}}.invoice-preview-container{container-type:inline-size}@media screen{@container (max-width:640px){.invoice-paper{overflow-wrap:anywhere;min-height:0;padding:16px}.invoice-paper .mb-10{margin-bottom:24px}.invoice-heading{flex-direction:column;gap:12px}.invoice-heading>.text-right{text-align:left}.invoice-parties{grid-template-columns:minmax(0,1fr);gap:20px}.invoice-parties>div{text-align:left}.invoice-table-scroll{overflow:visible}.invoice-table{min-width:0}.invoice-table thead{clip-path:inset(50%);width:1px;height:1px;position:absolute;overflow:hidden}.invoice-table tbody{gap:12px;display:grid}.invoice-table tr{border:1px solid #dbe5ee;border-radius:6px;grid-template-columns:repeat(2,minmax(0,1fr));padding:8px;display:grid}.invoice-table td{text-align:left;white-space:normal;border:0;flex-direction:column;padding:6px;display:flex}.invoice-table td:before{content:attr(data-label);color:#526a7e;font-size:11px}.invoice-table td:nth-child(2){grid-column:1/-1}.invoice-table .invoice-filler{display:none}.invoice-paper>.flex.justify-end>div{width:100%}}}@media print{.print-area{page-break-after:auto;page-break-inside:auto;font-size:10pt;line-height:1.5;min-width:0!important;min-height:auto!important;padding:0!important}.print-area .mb-10{margin-bottom:6mm}.print-area table{font-size:9pt;line-height:1.45}.print-area thead{display:table-header-group}.print-area tr{break-inside:avoid;page-break-inside:avoid}.print-area td,.print-area th{overflow-wrap:anywhere;padding-top:1.5mm;padding-bottom:1.5mm}.print-area>.flex.justify-end{break-inside:avoid}.print-area>:last-child{page-break-after:avoid;break-inside:avoid}.print-area h2{font-size:20pt;line-height:1.2;letter-spacing:0!important}}@property --tw-scale-x{syntax:"*";inherits:false;initial-value:1}@property --tw-scale-y{syntax:"*";inherits:false;initial-value:1}@property --tw-scale-z{syntax:"*";inherits:false;initial-value:1}@property --tw-rotate-x{syntax:"*";inherits:false}@property --tw-rotate-y{syntax:"*";inherits:false}@property --tw-rotate-z{syntax:"*";inherits:false}@property --tw-skew-x{syntax:"*";inherits:false}@property --tw-skew-y{syntax:"*";inherits:false}@property --tw-space-y-reverse{syntax:"*";inherits:false;initial-value:0}@property --tw-space-x-reverse{syntax:"*";inherits:false;initial-value:0}@property --tw-border-style{syntax:"*";inherits:false;initial-value:solid}@property --tw-leading{syntax:"*";inherits:false}@property --tw-font-weight{syntax:"*";inherits:false}@property --tw-tracking{syntax:"*";inherits:false}@property --tw-shadow{syntax:"*";inherits:false;initial-value:0 0 #0000}@property --tw-shadow-color{syntax:"*";inherits:false}@property --tw-shadow-alpha{syntax:"<percentage>";inherits:false;initial-value:100%}@property --tw-inset-shadow{syntax:"*";inherits:false;initial-value:0 0 #0000}@property --tw-inset-shadow-color{syntax:"*";inherits:false}@property --tw-inset-shadow-alpha{syntax:"<percentage>";inherits:false;initial-value:100%}@property --tw-ring-color{syntax:"*";inherits:false}@property --tw-ring-shadow{syntax:"*";inherits:false;initial-value:0 0 #0000}@property --tw-inset-ring-color{syntax:"*";inherits:false}@property --tw-inset-ring-shadow{syntax:"*";inherits:false;initial-value:0 0 #0000}@property --tw-ring-inset{syntax:"*";inherits:false}@property --tw-ring-offset-width{syntax:"<length>";inherits:false;initial-value:0}@property --tw-ring-offset-color{syntax:"*";inherits:false;initial-value:#fff}@property --tw-ring-offset-shadow{syntax:"*";inherits:false;initial-value:0 0 #0000}@property --tw-blur{syntax:"*";inherits:false}@property --tw-brightness{syntax:"*";inherits:false}@property --tw-contrast{syntax:"*";inherits:false}@property --tw-grayscale{syntax:"*";inherits:false}@property --tw-hue-rotate{syntax:"*";inherits:false}@property --tw-invert{syntax:"*";inherits:false}@property --tw-opacity{syntax:"*";inherits:false}@property --tw-saturate{syntax:"*";inherits:false}@property --tw-sepia{syntax:"*";inherits:false}@property --tw-drop-shadow{syntax:"*";inherits:false}@property --tw-drop-shadow-color{syntax:"*";inherits:false}@property --tw-drop-shadow-alpha{syntax:"<percentage>";inherits:false;initial-value:100%}@property --tw-drop-shadow-size{syntax:"*";inherits:false}@property --tw-duration{syntax:"*";inherits:false}@property --tw-ease{syntax:"*";inherits:false}@keyframes spin{to{transform:rotate(1turn)}}:root{color-scheme:light;color:#222;background:#f8f8f8}body{margin:0}.lookup-header{background:#fff;border-bottom:1px solid #dbe5ee}.lookup-header-inner{max-width:1200px;margin:auto;padding:22px 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ol{list-style:decimal}.lookup-editorial li+li{margin-top:6px}.lookup-editorial dt{font-weight:650;margin-top:22px;margin-bottom:8px}.lookup-editorial dd{white-space:pre-line;line-height:1.95;color:#526a7e;margin:0 0 18px}.lookup-content-table{overflow-x:auto;margin:22px 0}.lookup-content-table table{width:100%;border-collapse:collapse;font-size:14px}.lookup-content-table caption{text-align:left;font-weight:650;padding:0 0 12px}.lookup-content-table td,.lookup-content-table th{padding:12px;min-width:100px;border:1px solid #dbe5ee;text-align:left;vertical-align:top}.lookup-content-table th{background:#f0f5fa}.lookup-editorial figcaption{font-weight:650;margin:18px 0 10px}.lookup-editorial pre{overflow-x:auto;padding:20px;background:#f0f5fa;border-radius:8px;font-size:13px}.lookup-return{margin:28px 0}.lookup-skip{position:absolute;top:-100px;left:10px;background:#fff;color:#1260bf;padding:12px;z-index:100}.lookup-skip:focus{top:8px}a:focus-visible,button:focus-visible,input:focus-visible,select:focus-visible,textarea:focus-visible{outline:3px solid #2674d9;outline-offset:3px}@media (max-width:900px){.lookup-grid{grid-template-columns:repeat(2,minmax(0,1fr))}.lookup-header nav{gap:14px;font-size:12px}}@media (max-width:600px){.lookup-main{padding:0 16px 36px}.lookup-header-inner{padding:16px;align-items:flex-start;flex-direction:column;gap:14px}.lookup-header nav{flex-wrap:wrap}.lookup-intro{padding-top:36px}.lookup-filters,.lookup-grid{grid-template-columns:1fr}.lookup-card{padding:22px}.lookup-tool{padding:0}.lookup-help{padding:20px}}@media print{:root,body{background:#fff}.lookup-main,.lookup-tool{max-width:none;margin:0;padding:0;border:0;border-radius:0}}.lookup-main{max-width:1176px}.lookup-intro{max-width:none;padding:48px 0 28px}.lookup-intro h1{color:#222;font-size:clamp(28px,3.5vw,42px)}.lookup-intro>p:last-child,.lookup-tool-heading>p:last-child{color:#555}.lookup-eyebrow{color:#005BAC}.lookup-card,.lookup-help,.lookup-tool{border-color:#e5e5e5;border-radius:10px}.lookup-card{box-shadow:0 1px 3px #00000006}.lookup-tag{color:#005BAC;background:#eaf6ff}.lookup-card h2,.lookup-help h2,.lookup-tool-heading h1{color:#222}.lookup-editorial dd,.lookup-editorial ol,.lookup-editorial ul,.lookup-help p{color:#555}.lookup-breadcrumb a,.lookup-contents a,.lookup-open,.lookup-return a{color:#005BAC}.lookup-contents{padding:16px 20px;border:1px solid #e5e5e5;border-radius:10px;background:#fff;line-height:1.8}.lookup-guide-nav{min-width:0;flex:1}.lookup-guide-nav summary{color:#005BAC;cursor:pointer}.lookup-guide-nav nav{display:flex;flex-wrap:wrap;gap:8px 20px;margin-top:16px}.lookup-guide-nav[open]{flex-basis:100%}.lookup-tool [data-tool-intro]{min-height:0;padding-top:24px;padding-bottom:36px}.lookup-tool [data-tool-intro] h2{display:none}.lookup-tool-heading{padding:28px 0 22px}.lookup-tool-heading h1{line-height:1.5}.lookup-help{padding:28px;margin-top:28px}.lookup-editorial .content-action p,.lookup-editorial .content-related p{margin:0 0 18px}@media (max-width:600px){.lookup-intro{padding:28px 0 20px}.lookup-help{padding:20px}.lookup-tool-heading{padding:24px 0 18px}.lookup-contents{padding:14px 16px;gap:8px 16px}}