.b2b{--accent:#087d9b;--dark:#12384a;--pale:#e6f2f4;--sand:#f4efe5;color:var(--dark);background:#fff;font-family:Arial,"Noto Sans JP","Yu Gothic",Meiryo,sans-serif}.b2b *{box-sizing:border-box}.b2b a:focus-visible,.b2b summary:focus-visible{outline:3px solid #b57706;outline-offset:5px}.skip{position:absolute;left:15px;top:-90px;background:white;padding:12px;z-index:9}.skip:focus{top:12px}.b2b .wrap{max-width:1180px;margin:auto;padding:72px 38px}.b2b .intro{background:var(--pale)}.b2b .eyebrow{font-size:12px;letter-spacing:.13em;font-weight:bold;color:var(--accent);margin:0 0 18px}.b2b h1{font-size:clamp(30px,3.4vw,44px);line-height:1.45;letter-spacing:-.025em;margin:0 0 22px}.b2b h2{font-size:clamp(25px,3vw,36px);line-height:1.5;margin:0 0 24px}.b2b h3{font-size:21px;line-height:1.6;margin:12px 0}.b2b p,.b2b li{line-height:1.95}.b2b .lead{font-size:17px;max-width:720px}.b2b .small{font-size:13px;color:#4c6570}.b2b .split{display:grid;grid-template-columns:1.25fr .75fr;gap:50px;align-items:start}.b2b .actions{display:flex;flex-wrap:wrap;gap:14px;align-items:center;margin:28px 0}.b2b .button{display:inline-block;background:var(--dark);color:#fff;padding:15px 22px;border:1px solid var(--dark);border-radius:3px;font-size:14px;font-weight:700;text-decoration:none}.b2b .button.light{color:var(--dark);background:#fff}.b2b .panel{background:#fff;padding:28px;border:1px solid #bfced2;box-shadow:10px 10px 0 #c8e2e6}.b2b .panel ul{padding-left:20px}.b2b .three{display:grid;grid-template-columns:repeat(3,1fr);gap:24px}.b2b .two{display:grid;grid-template-columns:repeat(2,1fr);gap:24px}.b2b .card{padding:26px;border:1px solid #cbd7db;background:#fff}.b2b .card>span,.b2b .step>span{font-size:13px;color:var(--accent);font-weight:bold}.b2b .band{background:var(--sand)}.b2b .tag{display:inline-block;background:var(--pale);padding:6px 10px;font-size:12px;font-weight:bold}.b2b dl{margin:20px 0}.b2b dl>div{display:grid;grid-template-columns:85px 1fr;gap:15px;padding:12px 0;border-top:1px solid #d5dfe1}.b2b dt{font-size:13px;font-weight:bold}.b2b dd{margin:0;font-size:14px;line-height:1.8}.b2b .notice{border-left:4px solid #ad740d;background:#fff8e9;padding:20px 24px;margin:24px 0}.b2b .notice p{margin:5px 0}.b2b .plain{padding-left:20px}.b2b .steps{padding:0;list-style:none;counter-reset:step}.b2b .steps li{counter-increment:step;padding:18px 18px 18px 65px;border-top:1px solid #cbd7db;position:relative}.b2b .steps li:before{content:counter(step,decimal-leading-zero);position:absolute;left:12px;color:var(--accent);font-size:20px}.b2b .steps strong{display:block}.b2b .steps p{margin:3px 0;font-size:14px}.b2b .timeline{width:100%;border-collapse:collapse;font-size:14px}.b2b .timeline th,.b2b .timeline td{border:1px solid #cbd7db;padding:14px;text-align:left;line-height:1.8}.b2b .timeline th{background:var(--pale)}.b2b .table-scroll{overflow-x:auto}.b2b .source{overflow-wrap:anywhere}.b2b .final{background:var(--dark);color:white}.b2b .final .small{color:#d7e4e9}.b2b .final .button{background:white;color:var(--dark)}.b2b details{border-top:1px solid #cbd7db;padding:20px 0}.b2b summary{cursor:pointer;font-weight:700;line-height:1.8}.b2b .speech{background:var(--pale);padding:24px;font-size:21px;line-height:1.8;margin:20px 0}.b2b .speech.alt{background:var(--sand)}.b2b label{display:block;font-weight:700;line-height:1.8;margin:15px 0}.b2b textarea,.b2b input{font:inherit;width:100%;border:1px solid #8ba3ab;border-radius:2px;padding:12px;background:white;color:var(--dark)}.b2b .response{min-height:90px}.b2b .print-only{display:none}.b2b .step{margin-bottom:30px;padding-bottom:25px;border-bottom:1px solid #cbd7db}.b2b .doclinks a{text-decoration:underline;text-underline-offset:4px}.b2b footer{margin:0}.b2b .topbar nav{gap:19px}.b2b .topbar{flex-wrap:wrap;row-gap:16px}.b2b .updated{font-size:12px;color:#526d77}.b2b .compact{padding-top:35px;padding-bottom:35px}
@media(max-width:800px){.b2b .split,.b2b .two,.b2b .three{grid-template-columns:1fr}.b2b .wrap{padding:48px 24px}.b2b .topbar{padding:22px}.b2b .topbar nav{display:flex;flex-wrap:wrap;width:100%;order:3;font-size:12px;gap:16px}.b2b .topbar .nav-cta{font-size:12px}.b2b .panel{box-shadow:6px 6px 0 #c8e2e6}.b2b .speech{font-size:18px}.b2b .table-scroll{max-width:100%}}
@media print{.b2b .topbar,.b2b footer,.b2b .skip,.b2b .no-print{display:none}.b2b .wrap{padding:20px 0}.b2b .print-only{display:block}.b2b .two,.b2b .split{grid-template-columns:1fr 1fr}.b2b .panel{box-shadow:none}.b2b .card,.b2b .step{break-inside:avoid}.b2b input,.b2b textarea{border:0;border-bottom:1px solid #bbb}.b2b .intro,.b2b .band,.b2b .final{background:white;color:black}.b2b details:not([open])>div{display:none}}

.b2b #content>.intro h1{font-size:clamp(28px,3.2vw,42px)}.b2b #content>.intro .wrap{max-width:1180px}.b2b .compact h2{font-size:clamp(23px,2.5vw,30px)}.b2b .compact .card h2{font-size:24px}.b2b .compact .card{padding:22px}.b2b .compact .card p{margin:12px 0}.b2b .compact .card details{padding:12px 0}.b2b .compact .card details p{margin:10px 0 0}

.b2b .subsidy-footnote{max-width:1180px;margin:0 auto;padding:0 38px 24px;font-size:12px;color:#60747d}.b2b .subsidy-footnote a{text-decoration:underline;text-underline-offset:3px}@media(max-width:800px){.b2b .subsidy-footnote{padding:0 24px 22px}}

.b2b .language-note{font-size:14px;line-height:1.8;color:#365765;margin:0 0 16px}.b2b .language-note strong{font-weight:700}