:root{--brand-paper: #f7f3e9;--brand-ink: #26231c;--brand-green: #2f6b54;--brand-vermilion: #c8442e;--bg: var(--brand-paper);--panel: #ffffff;--border: #e4dccb;--text: var(--brand-ink);--muted: #6e6757;--primary: var(--brand-green);--primary-ink: #ffffff;--primary-soft: #e6eee9;--fill: #f2eee4;--fill-faint: #faf8f2;--danger: #dc2626;--status-return: #8a5a00;--status-return-soft: #f6ecd2;--status-reject: #b3261e;--status-reject-soft: #f8e1de;--status-question: #2f5f8f;--status-question-soft: #e2eaf3;--status-waiting: #5d6474;--status-waiting-soft: #e9eaee;font-family:system-ui,-apple-system,Hiragino Sans,Noto Sans JP,sans-serif}*{box-sizing:border-box}body{margin:0;background:var(--bg);color:var(--text)}.app{max-width:none;margin:0 auto;padding:0 24px 48px}.topbar{display:flex;align-items:center;gap:16px;padding:16px 0;border-bottom:1px solid var(--border);position:sticky;top:0;background:var(--bg);z-index:5}.topbar h1{margin:0;font-size:20px}.topbar nav{display:flex;gap:8px;flex:1}.topbar nav button.active{background:var(--primary);color:var(--primary-ink);border-color:var(--primary)}button{border:1px solid var(--border);background:var(--panel);color:var(--text);border-radius:8px;padding:6px 12px;cursor:pointer;font-size:14px}button:hover:not(:disabled){border-color:var(--primary)}button:disabled{opacity:.5;cursor:not-allowed}button.primary{background:var(--primary);color:var(--primary-ink);border-color:var(--primary)}button.ghost{background:transparent}button.link{border:none;background:none;color:var(--primary);padding:0;text-decoration:underline}button.toggle{min-width:48px}button.toggle.active{background:var(--primary);color:var(--primary-ink);border-color:var(--primary)}button.danger-outline{color:var(--danger)}button.danger{background:var(--danger);color:var(--primary-ink);border-color:var(--danger)}button.danger:hover:not(:disabled),button.danger-outline:hover:not(:disabled){border-color:var(--danger)}.ratio-presets{display:flex;gap:4px;align-items:center;flex-wrap:wrap}.ratio-custom{display:flex;align-items:center;gap:2px;color:var(--muted);font-size:12px}.ratio-presets input.ratio-input{width:56px}.bulk-bar{display:flex;align-items:center;gap:8px;flex-wrap:wrap;margin:0 0 10px;padding:8px 12px;background:var(--panel);border:1px solid var(--border);border-radius:10px}.bulk-bar .spacer{flex:1}.bulk-all{display:flex;align-items:center;gap:6px;font-size:14px}.category-manager{display:contents}.cm-panel{flex-basis:100%;display:flex;flex-wrap:wrap;gap:12px 32px;margin-top:8px;padding:12px 16px;background:var(--panel);border:1px solid var(--border);border-radius:10px}.cm-group{flex:1 1 260px;min-width:220px}.cm-group h3{margin:0 0 8px;font-size:13px;color:var(--muted);letter-spacing:.04em}.cm-list{list-style:none;margin:0 0 8px;padding:0;display:flex;flex-direction:column;gap:2px}.cm-item{display:flex;align-items:center;gap:8px;font-size:14px}.cm-item .cm-name{flex:1;min-width:0}.cm-item.archived .cm-name{color:var(--muted);text-decoration:line-through}.cm-add{display:flex;gap:6px}.cm-add input{flex:1;min-width:0}.hint{position:relative;display:inline-flex;margin-left:4px}button.hint-mark{width:16px;height:16px;padding:0;border-radius:999px;border:1px solid var(--border);color:var(--muted);font-size:11px;font-weight:700;font-style:italic;line-height:1;display:grid;place-items:center}button.hint-mark[aria-expanded=true]{background:var(--primary);color:var(--primary-ink);border-color:var(--primary)}.hint-pop{position:absolute;top:22px;left:0;z-index:20;width:min(360px,80vw);max-height:320px;overflow-y:auto;padding:12px 14px;background:var(--panel);border:1px solid var(--border);border-radius:10px;box-shadow:0 8px 24px color-mix(in srgb,var(--text) 14%,transparent)}.hint-pop dl{margin:0;display:flex;flex-direction:column;gap:8px}.hint-pop dt{font-size:13px;font-weight:700}.hint-pop dd{margin:2px 0 0;font-size:12px;color:var(--muted);line-height:1.5}.hint-pop .hint-note{margin:10px 0 0;padding-top:8px;border-top:1px solid var(--border);font-size:12px}input,select{border:1px solid var(--border);border-radius:6px;padding:5px 8px;font-size:14px;background:var(--panel);color:var(--text)}input.num{width:88px;text-align:right}.filters{display:flex;gap:8px;flex-wrap:wrap;align-items:center;margin:16px 0}.filters input[type=search]{width:220px}.error{color:var(--danger)}.filters .spacer{flex:1}.filters-rule{flex:none;width:1px;height:22px;background:var(--border)}.receipt-list{list-style:none;margin:0;padding:0;display:flex;flex-direction:column;gap:10px}.receipt-card{display:flex;flex-direction:column;align-items:stretch;background:var(--panel);border:1px solid var(--border);border-radius:10px;padding:12px 16px}.rc-head{display:flex;align-items:center;gap:14px;padding:0 16px 6px}.rc-head-cb{flex:none;width:13px}.rc-head-thumb{flex:none;width:44px}.rc-head-dl,.rc-dl-none{flex:none;width:28px}.rc-head-day{flex:none;width:92px}.rc-head-name{flex:1;min-width:0}.rc-head-class{flex:none;width:210px}.rc-head-total{flex:none;width:104px;text-align:right}.rc-head-invoice{flex:none;width:196px}.rc-head-caret{flex:none;width:30px}.rc-summary{display:flex;align-items:center;gap:14px}.rc-summary>input[type=checkbox]{flex:none;width:13px;height:13px;margin:0}.rc-open{flex:1;min-width:0;display:flex;align-items:center;gap:14px;padding:0;border:none;background:none;color:inherit;font:inherit;text-align:left;cursor:pointer}.rc-open:hover:not(:disabled){border:none;background:none}.rc-open:focus-visible{outline:2px solid var(--primary);outline-offset:2px;border-radius:6px}.rc-day{flex:none;width:92px;font-size:14px;color:var(--muted);font-variant-numeric:tabular-nums}.rc-name{flex:1;min-width:0;display:flex;align-items:center;gap:4px}.rc-store-name{font-size:15px;font-weight:600;overflow:hidden;text-overflow:ellipsis;white-space:nowrap}.rc-class{flex:none;width:210px;display:flex;flex-direction:column;gap:2px;font-size:14px;min-width:0}.rc-class-sub{font-size:12px;color:var(--muted);overflow:hidden;text-overflow:ellipsis;white-space:nowrap}.rc-total{flex:none;width:104px;text-align:right;font-size:16px;font-weight:700;font-variant-numeric:tabular-nums}.rc-invoice{flex:none;width:196px;display:flex;align-items:center;gap:6px;overflow:hidden}.rc-invoice .regno{font-size:12px;color:var(--muted);font-variant-numeric:tabular-nums;white-space:nowrap}.rc-caret{flex:none;width:30px;text-align:center;font-size:15px;color:var(--muted)}.receipt-card.open .rc-caret{color:var(--primary)}.thumb-none{width:44px;height:44px;display:grid;place-items:center;border:1px dashed var(--border);border-radius:4px;color:var(--muted);font-size:10px;text-align:center;flex:none}.rc-detail{display:flex;gap:24px;margin-top:12px;padding-top:12px;border-top:1px solid var(--border)}.rc-preview{flex:none;display:flex;flex-direction:column;align-items:center;gap:6px;font-size:12px}.rc-preview-actions{display:flex;align-items:center;gap:10px;font-size:12px}.rc-preview-actions .link,.rc-dl-error{font-size:12px}.thumb-none-preview{width:132px;height:172px;font-size:12px}.rc-fields{flex:1;min-width:0;display:flex;flex-wrap:wrap;align-items:flex-start;align-content:flex-start;gap:12px 16px}.rc-field{display:flex;flex-direction:column;gap:3px}.rc-label{font-size:11px;font-weight:600;letter-spacing:.04em;color:var(--muted)}.rc-field .rc-label{display:flex;align-items:center}.rc-field.rc-grow{flex:1 1 180px;min-width:140px}.rc-field.rc-full{flex:1 1 100%}.rc-field input.num{width:88px}.rc-field input.rc-date{width:132px}.rc-field input.regno-input{width:150px}.rc-business-amount{margin-left:10px;font-size:14px;color:var(--muted)}.rc-business-amount strong{color:var(--text);font-variant-numeric:tabular-nums}.rc-hint{font-size:13px;white-space:normal}.receipt-card input:not([type=checkbox]),.receipt-card select{border:1px solid var(--border);background:var(--panel);transition:border-color .12s ease,background-color .12s ease}.receipt-card input:hover:not(:disabled),.receipt-card select:hover:not(:disabled){border-color:var(--primary);background:var(--panel)}.receipt-card input::placeholder{color:var(--muted)}.receipt-card input:focus-visible,.receipt-card select:focus-visible{outline:2px solid var(--primary);outline-offset:1px;border-color:var(--primary);background:var(--panel)}.receipt-card button{white-space:nowrap}.invoice-row{display:flex;align-items:center;gap:6px}.empty{text-align:center;color:var(--muted);padding:24px}img.thumb{display:block;width:44px;height:44px;object-fit:cover;border-radius:4px;border:1px solid var(--border);cursor:zoom-in}.thumb-loading{display:block;width:44px;height:44px;border-radius:4px;background:var(--fill)}.rc-dl{flex:none;width:28px;height:28px;padding:0;display:grid;place-items:center;border-radius:6px;color:var(--muted)}.rc-dl:hover:not(:disabled){color:var(--primary)}.rc-dl-failed{color:#b91c1c;border-color:#b91c1c}img.thumb-preview{display:block;width:132px;max-height:172px;object-fit:contain;border-radius:6px;border:1px solid var(--border);background:var(--fill);cursor:zoom-in}.thumb-preview.thumb-loading{width:132px;height:172px;border-radius:6px}.lightbox{position:fixed;top:0;right:0;bottom:0;left:0;z-index:100;display:flex;align-items:center;justify-content:center;background:color-mix(in srgb,var(--text) 75%,transparent);cursor:zoom-out;padding:24px}.lightbox img{max-width:100%;max-height:100%;border-radius:8px;box-shadow:0 8px 32px #0006}.badge{display:inline-block;padding:2px 8px;border-radius:999px;background:var(--primary-soft);color:var(--primary);font-size:12px;white-space:nowrap}.badge.muted{background:var(--fill);color:var(--muted);margin-left:4px}.badge.warn{background:var(--status-return-soft);color:var(--status-return);margin-left:4px}.visually-hidden{position:absolute;width:1px;height:1px;margin:-1px;padding:0;overflow:hidden;clip-path:inset(50%);white-space:nowrap;border:0}.muted{color:var(--muted)}.invoice-cell .regno{font-size:12px;color:var(--muted);white-space:nowrap}.invoice-cell .invoice-name,.invoice-cell .invoice-error{font-size:12px;margin-top:2px}.summary-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(320px,1fr));gap:16px}.panel{background:var(--panel);border:1px solid var(--border);border-radius:8px;padding:16px}.panel h2{display:flex;justify-content:space-between;align-items:baseline;margin:0 0 4px;font-size:16px}.panel .total{font-size:22px;font-weight:700}.panel .count{color:var(--muted);margin:0 0 12px}.panel table{width:100%;border-collapse:collapse;font-size:13px}.panel td,.panel th{padding:5px 4px;border-bottom:1px solid var(--border)}.num{text-align:right}.panel.totals{display:flex;justify-content:space-between;align-items:center;flex-wrap:wrap;gap:12px;margin-bottom:16px}.panel.totals .total-main{display:flex;flex-direction:column}.panel.totals .total-main .label{color:var(--muted);font-size:13px}.panel.totals .total-sub{display:flex;gap:20px;flex-wrap:wrap;color:var(--muted);font-size:14px}.summary-body.is-stale{opacity:.6}.panel-chart{display:flex;justify-content:center;padding:4px 0 12px}.donut{display:block}.donut-arc{transition:opacity .12s ease}.donut-arc:hover{opacity:.78}.cat-toggle{display:inline-flex;align-items:center;gap:6px;text-align:left;text-decoration:none}.cat-toggle:hover{text-decoration:underline}.cat-toggle:after{content:"▾";font-size:10px;color:var(--muted)}.cat-toggle[aria-expanded=true]:after{content:"▴"}.cat-key{width:10px;height:10px;border-radius:3px;flex:none}.panel th.bar-col,.panel td.bar-col{width:88px;padding-left:8px}.cat-bar{display:block;height:6px;min-width:2px;border-radius:0 3px 3px 0}.cat-row.is-open>td{border-bottom-color:transparent}.detail-row>td{background:var(--fill-faint);padding-bottom:10px}.detail-list{list-style:none;margin:0 0 8px;padding:0;display:grid;gap:4px}.detail-list li{display:grid;grid-template-columns:42px 1fr auto auto;gap:8px;align-items:center;font-size:12px}.d-date{color:var(--muted);font-variant-numeric:tabular-nums}.d-store{overflow:hidden;text-overflow:ellipsis;white-space:nowrap}.d-amount{font-variant-numeric:tabular-nums}.trend-panel{margin-top:16px}.chart-legend{display:flex;gap:16px;margin-bottom:4px;color:var(--muted);font-size:12px}.legend-item{display:inline-flex;align-items:center;gap:6px}.legend-line{display:inline-block;width:14px;height:2px;border-radius:1px;flex:none}.chart-plot{position:relative}.trend-hit{cursor:crosshair}.trend-hit:focus-visible{outline:2px solid var(--primary);outline-offset:-2px}.chart-tooltip{position:absolute;top:8px;z-index:2;padding:8px 10px;background:var(--panel);border:1px solid var(--border);border-radius:8px;box-shadow:0 4px 16px color-mix(in srgb,var(--text) 12%,transparent);font-size:12px;white-space:nowrap;pointer-events:none}.chart-tooltip p{margin:0}.chart-tooltip .tip-month{margin-bottom:4px;color:var(--muted)}.chart-tooltip .tip-row{display:flex;align-items:center;gap:6px}.chart-table{margin-top:8px;font-size:13px}.chart-table summary{cursor:pointer;color:var(--muted)}.chart-table table{margin-top:8px}.chart-table th{text-align:left;color:var(--muted);font-weight:500}.gate{display:grid;place-items:center;min-height:100vh}.gate form,.login-card{background:var(--panel);border:1px solid var(--border);border-radius:12px;padding:32px;width:320px;display:flex;flex-direction:column;align-items:center;gap:16px}.login-card h1{margin:0}.login-card .login-icon{width:64px;height:64px;border-radius:14px}.login-card .tagline{color:var(--muted);font-size:13px;line-height:1.7;text-align:center;margin:0}.login-card .hint{color:var(--muted);font-size:13px;margin:0}.apple-btn{width:100%;height:40px;display:flex;align-items:center;justify-content:center;gap:10px;background:#000;color:#fff;border:none;border-radius:4px;font-size:14px}.apple-btn svg{width:14px;height:17px}.apple-btn:hover:not(:disabled){background:#111}.topbar .user{color:var(--muted);font-size:13px}.plan-badge{font-size:12px;font-weight:600;padding:2px 8px;border-radius:999px;border:1px solid var(--border);white-space:nowrap}.plan-badge.pro{background:var(--primary);color:var(--primary-ink);border-color:var(--primary)}.plan-badge.free{color:var(--muted)}.plan-upsell{margin:12px 0 0;padding:10px 12px;border:1px solid var(--border);border-radius:8px;color:var(--muted);font-size:13px}@media (prefers-reduced-motion: reduce){table.receipts input,table.receipts select{transition:none}}.app-footer{margin-top:24px;padding:16px 0;border-top:1px solid var(--border);display:flex;gap:10px;justify-content:center;flex-wrap:wrap;color:var(--muted);font-size:13px}.gate-legal{margin-top:20px;display:flex;gap:10px;justify-content:center;flex-wrap:wrap;font-size:13px}.app-footer a,.gate-legal a{color:var(--muted);text-decoration:none}.app-footer a:hover,.gate-legal a:hover{color:var(--primary);text-decoration:underline}.landing{--lp-paper: var(--brand-paper);--lp-ink: var(--brand-ink);--lp-green: var(--brand-green);--lp-green-deep: #1f4a3a;--lp-vermilion: var(--brand-vermilion);--lp-rule: #ddd5c3;background:var(--lp-paper);color:var(--lp-ink);min-height:100vh}.landing main{display:block;padding:0}.landing button{font:inherit}.landing button:focus-visible,.landing summary:focus-visible{outline:2px solid var(--lp-green-deep);outline-offset:2px}.lp-cta{background:var(--lp-green-deep);color:#fff;border:1px solid var(--lp-green-deep);border-radius:8px;padding:12px 24px;font-size:16px;font-weight:700;cursor:pointer}.lp-cta:hover{background:var(--lp-green);border-color:var(--lp-green)}.lp-appstore{display:inline-flex;align-items:center;border-radius:8px}.lp-appstore img{display:block;height:46px;width:auto}.lp-appstore:focus-visible{outline:2px solid var(--lp-green-deep);outline-offset:2px}.lp-topbar{display:flex;align-items:center;justify-content:space-between;max-width:1080px;margin:0 auto;padding:20px 24px}.lp-brand,.lp-footer{display:flex;align-items:center;gap:10px}.lp-mark{width:32px;height:32px;flex:none;border-radius:7px}.lp-brand-name{font-size:18px;font-weight:800;letter-spacing:-.01em}.lp-login-link{background:transparent;border:1px solid var(--lp-rule);border-radius:8px;padding:8px 18px;color:var(--lp-ink);font-weight:600;cursor:pointer}.lp-login-link:hover{border-color:var(--lp-green);color:var(--lp-green-deep)}.lp-hero{max-width:1080px;margin:0 auto;padding:40px 24px 72px;display:grid;gap:40px;align-items:center}.lp-eyebrow{margin:0 0 12px;font-size:13px;font-weight:700;letter-spacing:.08em;color:var(--lp-green);text-transform:uppercase}.lp-hero-title{margin:0 0 20px;font-size:clamp(38px,6vw,60px);line-height:1.1;font-weight:800;letter-spacing:-.02em}.lp-hero-sub{margin:0 0 28px;font-size:17px;line-height:1.75;max-width:34em;color:color-mix(in srgb,var(--lp-ink) 82%,var(--lp-paper))}.lp-hero-actions{display:flex;flex-wrap:wrap;align-items:center;gap:16px}.lp-transform{display:grid;grid-template-columns:1fr auto 1fr;align-items:center;gap:12px}.lp-receipt{background:#fff;border-radius:4px;padding:20px 18px 22px;font-variant-numeric:tabular-nums;font-size:14px;color:var(--lp-ink);box-shadow:0 10px 30px #26231c1f;clip-path:polygon(0 4px,4% 0,8% 4px,12% 0,16% 4px,20% 0,24% 4px,28% 0,32% 4px,36% 0,40% 4px,44% 0,48% 4px,52% 0,56% 4px,60% 0,64% 4px,68% 0,72% 4px,76% 0,80% 4px,84% 0,88% 4px,92% 0,96% 4px,100% 0,100% calc(100% - 4px),96% 100%,92% calc(100% - 4px),88% 100%,84% calc(100% - 4px),80% 100%,76% calc(100% - 4px),72% 100%,68% calc(100% - 4px),64% 100%,60% calc(100% - 4px),56% 100%,52% calc(100% - 4px),48% 100%,44% calc(100% - 4px),40% 100%,36% calc(100% - 4px),32% 100%,28% calc(100% - 4px),24% 100%,20% calc(100% - 4px),16% 100%,12% calc(100% - 4px),8% 100%,4% calc(100% - 4px),0 100%)}.lp-receipt-head{font-weight:700;text-align:center;padding-bottom:10px;margin-bottom:10px;border-bottom:1px dashed var(--lp-rule)}.lp-receipt-line,.lp-receipt-total{display:flex;justify-content:space-between;padding:3px 0}.lp-receipt-total{margin-top:8px;padding-top:8px;border-top:1px solid var(--lp-ink);font-weight:700}.lp-receipt-date{margin-top:10px;text-align:center;font-size:12px;color:var(--lp-green)}.lp-arrow{font-size:28px;color:var(--lp-green);text-align:center}.lp-extract{position:relative;background:var(--lp-green-deep);color:#fff;border-radius:12px;padding:20px 18px;display:flex;flex-direction:column;gap:12px}.lp-field{display:flex;flex-direction:column;gap:2px;padding-bottom:10px;border-bottom:1px solid rgb(255 255 255 / .14)}.lp-field-key{font-size:11px;letter-spacing:.06em;color:#ffffffa6}.lp-field-val{font-size:15px;font-weight:600}.lp-num{font-variant-numeric:tabular-nums}.lp-stamp{position:absolute;right:14px;bottom:14px;width:62px;height:62px;display:grid;place-items:center;border:3px double var(--lp-vermilion);border-radius:50%;color:var(--lp-vermilion);font-weight:800;font-size:15px;transform:rotate(-12deg);opacity:.92}.lp-section{max-width:1080px;margin:0 auto;padding:64px 24px}.lp-section-title{margin:0 0 12px;font-size:clamp(26px,3.4vw,32px);font-weight:700;letter-spacing:-.01em}.lp-section-lead{margin:0 0 32px;font-size:16px;line-height:1.7;max-width:40em;color:color-mix(in srgb,var(--lp-ink) 78%,var(--lp-paper))}.lp-feature-grid{margin-top:32px;display:grid;gap:20px;grid-template-columns:1fr}.lp-feature{background:#fff;border:1px solid var(--lp-rule);border-radius:12px;padding:24px}.lp-feature-title{margin:0 0 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