.guide { max-width: 820px; margin: 0 auto; padding: 36px 20px 72px; }
.guide h1 { font-size: 38px; line-height: 1.15; margin: 4px 0 14px; letter-spacing: -0.01em; text-wrap: balance; }
.guide h2 { font-size: 24px; margin: 36px 0 10px; }
.guide .lede { font-size: 19px; color: var(--muted); }
.guide p, .guide li { color: #23352d; }
.guide ol li, .guide ul li { margin-bottom: 6px; }
.crumbs { margin: 0; font-size: 14px; }
.crumbs a { color: var(--muted); }
.sheetwrap { overflow-x: auto; margin: 16px 0 20px; border: 1px solid var(--line); border-radius: 8px; }
table.sheet { border-collapse: collapse; font: 13.5px/1.3 Roboto, Arial, sans-serif; font-variant-numeric: tabular-nums; min-width: 100%; }
table.sheet td, table.sheet th { border: 1px solid #e3e7e5; padding: 5px 9px; white-space: nowrap; }
table.sheet th { background: #f5f7f6; color: #5f6368; font-weight: 400; text-align: center; }
table.sheet td.n { text-align: right; }
table.sheet tr.title td:first-child { font-weight: 700; }
table.sheet tr.header td { font-style: italic; border-bottom: 1.5px solid #4a5a52; }
table.sheet tr.total td { border-bottom: 1.5px solid #4a5a52; }
table.sheet tr.blank td { height: 14px; }
table.plain { border-collapse: collapse; width: 100%; font-size: 15px; }
table.plain th, table.plain td { text-align: left; padding: 9px 12px; border-bottom: 1px solid var(--line); vertical-align: top; }
table.plain th { background: var(--soft); }
.cta-box { margin: 40px 0 8px; padding: 22px 24px; border-radius: 10px; background: var(--brand-tint); }
.cta-box b { font-size: 18px; }
.cta-box p { margin: 6px 0 14px; }
.related { padding-left: 20px; }
.guide-list { list-style: none; padding: 0; display: grid; gap: 14px; }
.guide-list li { display: grid; gap: 4px; padding: 16px 18px; border: 1px solid var(--line); border-radius: 10px; }
.guide-list a { font-size: 18px; text-decoration: none; }
.guide-list span { color: var(--muted); font-size: 15px; }
header.top .btn { min-height: 40px; padding: 8px 16px; font-size: 15px; }
@media (max-width: 860px) { .guide h1 { font-size: 30px; } }
table.sheet.data { min-width: 0; }
table.sheet.data td { min-width: 90px; }
.sheetwrap:has(table.sheet.data) { display: inline-block; max-width: 100%; }