/* Selected concept: white, sculptural business icons and colorful comparison tiles. */
@font-face{font-family:'Costplan Display';font-style:normal;font-weight:900;font-display:swap;src:url('/assets/fonts/noto/costplan-display-900.woff2') format('woff2')}
:root{--mosaic-blue:#0082e8;--mosaic-pink:#f33377;--mosaic-yellow:#ffdc05;--mosaic-ice:#d4effe;--mosaic-pale:#eff4f8}
html:has(.mosaic-theme){background:#fff;scroll-behavior:smooth;scroll-padding-top:28px}
body.mosaic-theme{--bg:#fff;--paper:#fff;--panel:#fff;--panel-soft:#f3f7fc;--ink:#182335;--muted:#566579;--line:#dce5ef;--brand:#006fc8;--brand-dark:#005aa8;--accent:#006fc8;--accent-soft:#eef6ff;--link:#0065b5;--brass:#927000;--shadow:none;--category:#006fc8;--category-soft:#eef6ff;background:#fff;color:var(--ink);font-family:'Noto Sans JP','Hiragino Sans',Meiryo,sans-serif;-webkit-font-smoothing:antialiased;min-width:320px}
.mosaic-theme.mosaic-palette-pink{--category:#c32264;--category-soft:#fff0f6}
.mosaic-theme.mosaic-palette-yellow{--category:#806300;--category-soft:#fff8cc}
.mosaic-theme.mosaic-palette-ice{--category:#006fc8;--category-soft:#eef8ff}
.mosaic-theme a:focus-visible,.mosaic-theme button:focus-visible,.mosaic-theme input:focus-visible,.mosaic-theme select:focus-visible,.mosaic-theme summary:focus-visible{outline:3px solid #153d69;outline-offset:4px}
.mosaic-theme button,.mosaic-theme input,.mosaic-theme select{font:inherit;touch-action:manipulation}
.mosaic-theme [hidden]{display:none!important}
.mosaic-theme #base{padding:0;background:#fff}
.mosaic-theme #wrapper{width:100%;max-width:1280px;margin:auto;padding:0 clamp(20px,3vw,40px) 40px;background:#fff;box-shadow:none}
.mosaic-theme #container{display:grid;grid-template-columns:minmax(0,1fr)}
.mosaic-theme #header{display:flex;position:relative;align-items:center;gap:28px;min-height:96px;padding:0 8px;margin:0;border:0;background:#fff;box-shadow:none;z-index:5}
.mosaic-theme #header .site-brand-link{display:inline-flex;align-items:center;gap:10px;flex-shrink:0;margin:0;padding:0;text-decoration:none;line-height:1.2}
.mosaic-theme #header .site-brand{color:#182335;font-family:'Costplan Display','Noto Sans JP',sans-serif;font-weight:900;font-size:32px;letter-spacing:-.045em;line-height:1.3;text-shadow:none;white-space:nowrap}
.mosaic-theme #header .site-brand-accent{color:#006fc8}
.mosaic-theme .site-brand-mark{display:block;width:48px;height:48px;flex-shrink:0;object-fit:contain}
.mosaic-theme #header .site-brand-sub{display:none}
.mosaic-theme #header .utility-nav{display:flex;position:static;align-items:center;justify-content:flex-end;flex:1;gap:34px;margin:0;padding:0;border:0;background:#fff;box-shadow:none}
.mosaic-theme #header .utility-nav a{padding:12px 0;min-height:44px;font-size:14px;font-weight:700;color:#182335;border:0;text-decoration:none;white-space:nowrap}
.mosaic-theme #header .utility-nav a:hover,.mosaic-theme #header a[aria-current=page]{color:#006fc8}
.mosaic-search-link{display:inline-flex;align-items:center;justify-content:center;width:44px;height:44px;margin-left:35px;border-radius:50%;font-size:26px;flex-shrink:0;color:#182335}
.mosaic-search-link:hover{background:#eff4f8;text-decoration:none}
.mosaic-theme #header .mosaic-search-link{display:inline-flex;flex-direction:row;align-items:center;justify-content:center;width:44px;height:44px;min-height:44px;max-width:none;padding:0;gap:0;font-size:26px;line-height:1;font-weight:400}
.mosaic-theme #header .site-brand-link{min-height:0}
.mosaic-theme .site-menu-toggle{display:none;border:0;border-radius:50%;width:44px;height:44px;padding:0;background:#fff;align-items:center;justify-content:center;flex-shrink:0}
.mosaic-theme .site-menu-toggle i{font-size:26px;color:#182335}
.mosaic-theme #tabline{margin:0;border:0;background:#f3f7fc;border-radius:14px;overflow-x:auto}
.mosaic-theme #tabline>div{justify-content:center;gap:34px;padding:0 18px;width:max-content;min-width:100%}
.mosaic-theme #tabline a{padding:13px 2px;color:#4a6078;font-size:13px;letter-spacing:0;white-space:nowrap;min-height:44px}
.mosaic-theme #tabline a::after{display:none!important}
.mosaic-theme #tabline a:hover,.mosaic-theme #tabline a[aria-current]{color:#006fc8}
.mosaic-theme .breadcrumb{margin:20px 0 22px;padding:0;overflow-wrap:anywhere;line-height:1.65}
.mosaic-theme .breadcrumb li,.mosaic-theme .breadcrumb a,.mosaic-theme .breadcrumb span{font-size:12px;font-weight:400;color:#58697e}
.mosaic-theme .cp-page-masthead{order:-2;display:flex;align-items:center;justify-content:space-between;gap:24px;padding:28px 38px;margin:0;border:0;border-radius:28px;background:var(--category-soft);min-width:0;overflow:hidden}
.cp-page-heading{min-width:0;max-width:900px}
.cp-page-eyebrow{display:flex;align-items:center;gap:16px;flex-wrap:wrap;font-size:11px;letter-spacing:.13em;font-weight:700;color:var(--category);line-height:1.6;margin:0 0 16px}
.cp-page-eyebrow span{font-size:12px;letter-spacing:0;background:#fff;padding:4px 12px;border-radius:99px}
.mosaic-theme .cp-page-masthead h1{font-family:'Noto Sans JP',sans-serif;font-size:clamp(26px,3vw,38px);font-weight:700;letter-spacing:-.03em;line-height:1.5;color:#182335;border:0;background:none;padding:0;margin:0;overflow-wrap:anywhere}
.cp-page-art{display:flex;justify-content:center;align-items:center;flex-shrink:0;width:184px;height:176px}
.cp-page-art img{width:100%;height:100%;object-fit:contain;filter:none}
.mosaic-theme #unit,.mosaic-theme #unit.guide-layout{display:grid;grid-template-columns:218px minmax(0,1fr);gap:48px;margin:36px 0 0;align-items:start}
.mosaic-theme #content{min-width:0;width:100%;max-width:820px;font-size:17px;line-height:1.95;color:#243247}
.mosaic-theme #left,.mosaic-theme #content{grid-row:auto;grid-column:auto}
.mosaic-theme #content p{line-height:1.95;margin:0 0 20px}
.mosaic-theme #content li{line-height:1.9;margin-bottom:8px}
.mosaic-theme #content a:not([class]){text-decoration:underline;text-decoration-color:#a9c5e0;text-underline-offset:4px}
.mosaic-theme #content a:hover{color:#00589e}
.mosaic-theme #content h2,.mosaic-theme #content .box h2,.mosaic-theme #content .boxn h2,.mosaic-theme #content .boxl h2{font-family:'Noto Sans JP',sans-serif;font-size:clamp(23px,2.2vw,28px);font-weight:700;letter-spacing:-.015em;line-height:1.6;color:#182335;background:none;border:0;border-bottom:1px solid var(--line);padding:0 0 15px;margin:0 0 24px}
.mosaic-theme #content .box>h2::after,.mosaic-theme #content .boxn>h2::after,.mosaic-theme #content .boxl>h2::after{width:54px;height:3px;background:var(--category);border-radius:2px}
.mosaic-theme #content h3{font-family:'Noto Sans JP',sans-serif;font-size:20px;font-weight:700;line-height:1.7;letter-spacing:0;color:#182335;margin:28px 0 16px;padding:0;border:0}
.mosaic-theme #content h3{background:none;border-radius:0}
.mosaic-theme #content h4{font-family:'Noto Sans JP',sans-serif;font-size:18px;line-height:1.7}
.mosaic-theme #content :is(h4,h5,h6){color:#182335}
.mosaic-theme .box,.mosaic-theme .boxn,.mosaic-theme .boxl{background:#fff;box-shadow:none;border:0;border-bottom:1px solid var(--line);border-radius:0;padding:36px 0;margin:0}
.mosaic-theme .box:first-child{padding-top:0}
.mosaic-theme #content .hero-box{background:#f5f8fc;border:0;border-radius:20px;padding:26px 30px;margin:0 0 24px;overflow:visible}
.mosaic-theme #content .hero-box::before{display:none}
.mosaic-theme #content .hero-box h2{font-size:clamp(24px,2.1vw,28px);padding:0;border:0;line-height:1.65;margin:0 0 18px}
.mosaic-theme #content .hero-box h2::after{display:none}
.mosaic-theme #content .hero-box p{color:#33455b;font-size:17px;line-height:1.95}
.mosaic-theme #content .hero-box p:last-child{margin-bottom:0}
.mosaic-theme #content .hero-kicker{font-family:inherit;font-size:12px;font-weight:700;letter-spacing:.04em;color:var(--category);margin:0 0 12px}
.mosaic-theme .mosaic-title-repeat{display:none!important}
.mosaic-theme .pr-disclosure{display:flex;flex-wrap:wrap;justify-content:space-between;gap:4px 20px;font-size:12px!important;line-height:1.8;letter-spacing:0;padding:0 0 16px;margin:0 0 22px;border:0;border-bottom:1px solid var(--line);color:#58697e;background:none}
.mosaic-theme #left,.mosaic-theme .guide-side{width:auto;min-width:0;padding:0;background:#fff;border:0;box-shadow:none;position:sticky;top:24px;max-height:calc(100dvh - 48px);overflow:auto;scrollbar-width:thin}
.mosaic-theme #left .index{font-size:14px;font-family:inherit;font-weight:700;color:#182335;border:0;border-bottom:2px solid #dae7f5;margin:26px 0 6px;padding:0 0 12px;background:none}
.mosaic-theme #left .index a{font-size:14px;letter-spacing:0;color:#182335}
.mosaic-theme #left .menu a,.mosaic-theme #left .new a{padding:11px 8px;margin:0;border:0;border-radius:8px;font-size:13px;line-height:1.7;font-weight:400;color:#54667c;background:none;text-decoration:none}
.mosaic-theme #left .menu a:hover,.mosaic-theme #left .new a:hover{padding-left:8px;color:#006fc8;background:#eef6ff}
.mosaic-theme #left a[aria-current=page]{color:#005eaa;background:#e8f3ff;font-weight:700}
.mosaic-theme .sidebar-search{display:block;padding:0 0 10px;background:none;border:0}
.mosaic-theme .sidebar-search>label{font-size:12px;color:#54667c}
.mosaic-theme .sidebar-search-row{display:flex;gap:4px;margin-top:8px}
.mosaic-theme .sidebar-search input{min-width:0;width:100%;border:1px solid #c8d7e7;border-radius:8px;padding:10px;font-size:13px;min-height:42px;background:#fff}
.mosaic-theme .sidebar-search button{flex-shrink:0;border:0;border-radius:8px;background:#006fc8;color:#fff;padding:8px 10px;font-size:12px;min-height:42px}
.mosaic-side-toggle{display:none}
.mosaic-theme .article-toc{border:1px solid #dce5ef;border-radius:14px;background:#f5f8fc;padding:18px;margin:22px 0}
.mosaic-theme .article-toc a{font-size:13px;color:#334c68;line-height:1.7;padding:10px 0}
.mosaic-theme .article-toc a::before{font-family:inherit;color:#006fc8}
.mosaic-contents{border:1px solid #dce5ef;border-radius:14px;background:#fff;margin:0 0 30px;padding:0 22px;font-size:14px}
.mosaic-contents summary{padding:17px 0;min-height:52px;font-weight:700;color:#26466c;cursor:pointer}
.mosaic-contents ol{padding:0 0 4px 22px;margin:0 0 14px}
.mosaic-contents a{display:inline-block;padding:5px 0;line-height:1.6}
.mosaic-theme #content .table-scroll,.mosaic-theme #content .cp-table-scroll{max-width:100%;overflow:auto;overscroll-behavior-x:contain;border-radius:12px;margin:24px 0;scrollbar-width:thin}
.mosaic-theme #content table.comparison-table,.mosaic-theme #content .cp-table-scroll>table{display:table;width:100%;margin:0;border-collapse:collapse;border:1px solid #dce5ef;background:#fff;font-size:15px;line-height:1.8;border-radius:0}
.mosaic-theme #content div.comparison-table{display:block;width:100%;max-width:100%;min-width:0;overflow-x:auto;border-radius:12px}
.mosaic-theme #content table thead{display:table-header-group}.mosaic-theme #content table tbody{display:table-row-group}.mosaic-theme #content table tfoot{display:table-footer-group}.mosaic-theme #content table tr{display:table-row}
.mosaic-theme.site-legacy-archive font[face]{font-family:'Noto Sans JP',sans-serif;font-weight:700;color:#234466}
.mosaic-theme #content th,.mosaic-theme #content td{padding:14px 16px;border:1px solid #dce5ef;font-size:15px;line-height:1.8;word-break:normal;overflow-wrap:anywhere;color:#243247}
.mosaic-theme #content th{background:#edf4fc;color:#234466;font-weight:700;text-align:left}
.mosaic-theme #content tr:nth-child(even) td{background:#fafcfe}
.cp-table-hint{display:none;font-size:12px!important;color:#596d84;margin:0!important}
.mosaic-theme #content .strategy-grid,.mosaic-theme #content .pillar-grid{gap:18px}
.mosaic-theme .mini-card,.mosaic-theme .pillar-card,.mosaic-theme .service-card,.mosaic-theme .strategy-card{padding:22px;border:1px solid #dce5ef;border-radius:16px;background:#fff;box-shadow:none}
.mosaic-theme #content .mini-card h3,.mosaic-theme #content .pillar-card h3,.mosaic-theme #content .service-card h3{font-size:19px;font-weight:700;margin:0 0 12px;border:0;padding:0;line-height:1.6}
.mosaic-theme #content .mini-card p,.mosaic-theme #content .pillar-card p,.mosaic-theme #content .service-card p{font-size:15px;line-height:1.9}
.mosaic-theme .tag,.mosaic-theme #content .tag{font-size:12px;color:#0061ad;background:#edf6ff;border-radius:99px;padding:3px 11px;width:fit-content;letter-spacing:0}
.mosaic-theme .button-primary,.mosaic-theme .button-secondary,.mosaic-theme button.button-primary{font-family:inherit;font-size:15px;font-weight:700;min-height:48px;padding:11px 22px;border-radius:99px;box-shadow:none;line-height:1.6}
.mosaic-theme .button-primary:not([target="_blank"]),.mosaic-theme button.button-primary{background:#006fc8;border:1px solid #006fc8;color:#fff}
.mosaic-theme .button-primary:not([target="_blank"]):hover,.mosaic-theme button.button-primary:hover{background:#005ca8;border-color:#005ca8;color:#fff}
.mosaic-theme .button-primary[target="_blank"]{background:#235c51;border-color:#235c51;color:#fff}
.mosaic-theme .button-secondary{background:#fff;border-color:#c7d8e9;color:#25476d}
.mosaic-theme .button-secondary:hover{border-color:#006fc8;color:#006fc8;background:#f4f9ff}
.mosaic-theme .note,.mosaic-theme .related-nav,.mosaic-theme .article-meta-box{border:1px solid #dce5ef;border-radius:14px;background:#f5f8fc;padding:20px;font-size:15px;color:#3c536f}
.mosaic-theme .guide-talk{margin:30px 0;padding:0;gap:20px;border:0;background:none}
.mosaic-theme .bubble{border:1px solid #dbe5ef;border-radius:16px;background:#fff;font-size:16px;line-height:1.95;box-shadow:none;color:#27374c;padding:18px 22px}
.mosaic-theme .talk-row.minami .bubble{background:#f2f8ff;border-color:#d6e8fa}
.mosaic-theme .talk-name{font-size:12px;font-weight:700;box-shadow:none;background:#fff;color:#36577d}
.mosaic-theme .bubble::before,.mosaic-theme .bubble::after{display:none}
.mosaic-theme #footer{padding:26px 0 10px;margin-top:52px;border:0;border-top:1px solid #dce5ef;background:#fff;color:#596b80}
.mosaic-theme #footer p,.mosaic-theme #footer a{font-family:inherit;font-size:12px;line-height:2;color:#596b80}
.mosaic-theme #footer .copyrights{background:none;padding:0}
.mosaic-theme #footer{margin-left:0;margin-right:0}
.mosaic-skip{position:fixed;top:-80px;left:20px;z-index:20;background:#182335;color:#fff;border-radius:10px;padding:12px 22px}
.mosaic-skip:focus{top:12px;color:#fff}
.mosaic-theme .cp-editorial .editorial-hero-copy{padding:0}
.mosaic-theme .cp-editorial .hero-kicker{border:0;color:var(--category);font-size:12px;font-family:inherit}
.mosaic-theme .cp-editorial .hero-lead{font-size:17px;color:#3d5068;line-height:1.9;margin:18px 0 0}
.mosaic-theme .cp-editorial .editorial-meta{font-size:12px;color:#54667c}
.mosaic-theme .editorial-conclusion{border:0;border-radius:16px;background:#f3f7fc;margin:24px 0 0}
.mosaic-theme .editorial-conclusion h2,.mosaic-theme .conclusion-item strong{font-family:inherit;font-weight:700;color:#234466}
.mosaic-theme .conclusion-item span{font-size:13px;color:#475e79;line-height:1.8}
.mosaic-theme .editorial-actions{padding:24px 0 0}
.mosaic-theme .site-search-panel{border-radius:16px;border:1px solid #dce5ef;background:#f5f8fc}
.mosaic-theme .site-search-panel input{font-size:16px;border-radius:10px;border-color:#c8d7e7}
.mosaic-theme .tool-form input,.mosaic-theme .tool-form select,.mosaic-theme .candidate-fields input,.mosaic-theme .candidate-fields select{font-size:16px;border-radius:9px;border-color:#c8d7e7;min-height:46px}
/* Preserve the subsidy application's specific layout and data controls. */
.mosaic-theme .subsidies-app{--paper:#fff;--white:#fff;--ink:#243247;--muted:#566579;--line:#dce5ef;--green:#006fc8;--wine:#006fc8;--gold:#927000;background:#fff;font-family:'Noto Sans JP',sans-serif;font-size:16px;line-height:1.9}
.mosaic-theme #content .subsidies-app h2,.mosaic-theme #content .subsidies-app h3{font-family:inherit;letter-spacing:0}
.mosaic-theme .subsidies-app .filter-panel,.mosaic-theme .subsidies-app .filter-section,.mosaic-theme .subsidies-app .summary-box{background:#f5f8fc;border-radius:16px}
.mosaic-theme .subsidies-app .result-card{border-color:#dce5ef;border-radius:16px;background:#fff}
.mosaic-theme .subsidies-app .purpose{border-radius:12px;border-color:#dce5ef}
.mosaic-theme .subsidies-app .purpose[aria-pressed=true]{background:#e8f3ff;color:#005ca8;border-color:#82b5e4}
.mosaic-theme .subsidies-app .status-badge{border-radius:99px}
/* Home: the selected visual target, with a progressive discovery dialog. */
.mosaic-home #wrapper{max-width:1600px;padding:0 clamp(20px,2.15vw,34px) 20px}
.mosaic-home #header{height:clamp(80px,7.2vw,104px);min-height:0;padding:0 16px}
.mosaic-home #header .site-brand{font-size:clamp(27px,3.4vw,40px)}
.mosaic-home #header .utility-nav{gap:clamp(28px,4.5vw,66px)}
.mosaic-home #header .utility-nav a{font-size:clamp(12px,1.25vw,16px);font-weight:700}
.mosaic-home .mosaic-search-link{margin-left:clamp(40px,11vw,150px)}
.mosaic-home #tabline{display:none}
.mosaic-home #main{order:0;min-width:0;--tile-height:clamp(258px,29vw,366px);--gap:clamp(12px,1.12vw,18px);color:#101114}
.cp-mosaic{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));grid-template-rows:repeat(3,var(--tile-height));gap:var(--gap);grid-template-areas:'accounting phone ai store' 'office hero hero startup' 'legal hero hero labor'}
.cp-tile{display:flex;flex-direction:column;justify-content:space-between;position:relative;min-width:0;border-radius:clamp(22px,2.5vw,32px);padding:14px 22px 20px;isolation:isolate;transition:transform .35s,box-shadow .35s;overflow:hidden;text-decoration:none!important}
.cp-tile-accounting{grid-area:accounting}.cp-tile-phone{grid-area:phone}.cp-tile-ai{grid-area:ai}.cp-tile-store{grid-area:store}.cp-tile-office{grid-area:office}.cp-tile-startup{grid-area:startup}.cp-tile-legal{grid-area:legal}.cp-tile-labor{grid-area:labor}
.cp-blue{background:#0082e8;color:#fff!important}.cp-pink{background:#f33377;color:#fff!important}.cp-yellow{background:#ffdc05;color:#131515!important}.cp-pale{background:#eff4f8;color:#172134!important}.cp-ice{background:#d4effe;color:#172134!important}
.cp-float{height:calc(100% - 40px);width:100%;display:flex;align-items:center;justify-content:center;transform-origin:center}
.cp-tile img{width:118%;height:118%;max-width:none;flex-shrink:0;object-fit:contain;transition:transform .45s;pointer-events:none;user-select:none}
.cp-caption{display:flex;justify-content:space-between;align-items:center;gap:8px;font-size:clamp(16px,1.9vw,25px);font-weight:700;white-space:nowrap;line-height:1.2;text-align:left;letter-spacing:-.015em}
.cp-caption .ph{font-size:clamp(22px,2.3vw,30px);transition:transform .3s;flex-shrink:0}
.cp-tile:hover{transform:translateY(-4px);box-shadow:0 10px 24px #16366512}.cp-tile:hover img{transform:scale(1.055) rotate(-3deg)}.cp-tile:hover .ph{transform:translateX(4px)}
.motion-on .cp-float{animation:cp-float 7s ease-in-out infinite;animation-delay:var(--float-delay)}.cp-tile:hover .cp-float{animation-play-state:paused}@keyframes cp-float{0%,100%{transform:translateY(3px) rotate(-.7deg)}50%{transform:translateY(-5px) rotate(.7deg)}}
.cp-hero{grid-area:hero;display:flex;flex-direction:column;align-items:flex-start;justify-content:flex-start;padding:25px 0 24px clamp(36px,6.6vw,88px);min-width:0}
.cp-eyebrow{font-size:clamp(12px,1.14vw,15px);font-weight:700;letter-spacing:.18em;margin:0;line-height:1.5}
.cp-hero h1{font-family:'Costplan Display','Noto Sans JP',sans-serif;font-size:clamp(54px,7.05vw,94px);font-weight:900;letter-spacing:-.065em;line-height:1.18;margin:22px 0 31px;white-space:nowrap;color:#101114;padding:0;border:0;background:none}
.cp-hero h1>span{display:block}.cp-hero em{font-style:normal}.cp-text-blue{color:#0082e8}.cp-text-pink{color:#f33377}.cp-text-yellow{color:#b08700}
.cp-lead{font-size:clamp(15px,1.67vw,21px);line-height:1.85;font-weight:700;letter-spacing:-.025em;margin:0 0 29px;white-space:nowrap}
.cp-primary{display:inline-flex;align-items:center;justify-content:center;gap:30px;background:#0082e8;color:#fff!important;min-height:74px;width:min(380px,94%);border-radius:99px;font-size:clamp(20px,2.15vw,28px);font-weight:700;padding:15px 24px;transition:background .2s,transform .2s;line-height:1.5;border:0;text-decoration:none!important}
.cp-primary .ph{font-size:27px}.cp-primary:hover{background:#006dc5;transform:translateY(-2px)}
.cp-text-link{display:inline-flex;align-items:center;justify-content:center;gap:12px;padding:0 0 5px;margin:27px 0 0 100px;border:0;border-bottom:1px solid #0082e8;background:none;font-weight:700;color:#25344d;font-size:clamp(13px,1.3vw,16px);line-height:1.5;text-decoration:none!important}
.cp-how{padding:64px 0 32px;text-align:center}
.cp-how h2{font-family:'Costplan Display','Noto Sans JP',sans-serif;margin:0;font-size:clamp(27px,3.8vw,50px);letter-spacing:-.05em;line-height:1.45;font-weight:900;white-space:nowrap;padding:0;border:0;color:#101114;background:none}
.cp-section-intro{font-size:clamp(14px,1.6vw,19px);margin:16px 0 0;line-height:1.6}
.cp-steps{list-style:none;padding:0;margin:48px 0 0;display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:40px;text-align:left}
.cp-steps li{display:flex;align-items:center;gap:14px;position:relative}.cp-steps li:not(:last-child)::after{content:'';position:absolute;right:-26px;width:30px;height:2px;background:#dce2e9}
.cp-steps img{width:clamp(70px,9.8vw,115px);height:clamp(70px,9.8vw,115px);object-fit:contain;flex-shrink:0;transform:scale(1.12)}
.cp-steps h3{font-size:clamp(15px,1.7vw,22px);font-weight:700;letter-spacing:-.045em;white-space:nowrap;margin:0 0 10px;line-height:1.5;color:#101114}
.cp-steps h3{padding:0;border:0;background:none;font-family:'Costplan Display','Noto Sans JP',sans-serif;font-weight:900}
.cp-steps p{font-size:clamp(12px,1.3vw,16px);color:#596777;line-height:1.8;letter-spacing:-.03em;margin:0}
.cp-extras{max-width:1200px;margin:56px auto 0;padding:46px 0 0;border-top:1px solid #dce5ef}
.cp-extras h2{font-size:clamp(24px,2.8vw,32px);line-height:1.5;font-family:'Noto Sans JP',sans-serif;font-weight:700;border:0;background:none;margin:0 0 12px;color:#182335}
.cp-extras>p{color:#54667c;font-size:16px;line-height:1.9}
.cp-link-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:16px;margin:24px 0}
.cp-link-grid a{display:flex;align-items:center;justify-content:space-between;gap:14px;border:1px solid #dce5ef;border-radius:16px;padding:22px;font-size:16px;color:#25476d;font-weight:700;text-decoration:none}
.cp-link-grid a:hover{border-color:#88b8e1;background:#f4f9ff}.cp-link-grid .ph{font-size:24px;color:#006fc8;flex-shrink:0}
.cp-tool-strip{display:flex;align-items:center;gap:28px;padding:28px 34px;border-radius:24px;background:#edf6ff;margin-top:32px}.cp-tool-strip img{width:100px;height:100px;object-fit:contain}.cp-tool-strip>div{flex:1;min-width:0}.cp-tool-strip h3{font-size:23px;margin:0 0 10px}.cp-tool-strip p{font-size:15px;line-height:1.8;color:#52687f;margin:0}.cp-tool-strip .cp-primary{width:auto;font-size:16px;min-height:50px;padding:12px 22px;gap:18px;background:#006fc8;flex-shrink:0}
.mosaic-theme .cp-tool-strip h3{font-family:'Noto Sans JP',sans-serif;font-weight:700;line-height:1.6;letter-spacing:-.02em;color:#182335;background:none;border:0;border-radius:0;padding:0;box-shadow:none}
.cp-motion-control{display:inline-flex;align-items:center;gap:8px;background:none;border:0;border-radius:8px;font-size:12px;color:#54667c;min-height:44px;padding:8px 0;cursor:pointer}.cp-motion-control .ph{font-size:18px}
.cp-dialog{padding:0;border:0;border-radius:28px;width:min(760px,calc(100vw - 40px));max-height:calc(100dvh - 48px);color:#182335;background:#fff;box-shadow:0 30px 100px #14283e35;overflow:auto;font-family:'Noto Sans JP',sans-serif;line-height:1.7}
.cp-dialog::backdrop{background:#09244366;backdrop-filter:blur(8px)}.cp-dialog-panel{position:relative}.cp-dialog-close{position:absolute;z-index:2;right:18px;top:18px;width:44px;height:44px;border:0;border-radius:50%;background:#ffffffed;font-size:24px;display:grid;place-items:center;cursor:pointer;color:#182335}
.cp-dialog-hero{display:flex;gap:25px;align-items:center;padding:38px 42px 26px;border-radius:28px 28px 0 0}.cp-dialog-hero>img{width:170px;height:170px;object-fit:contain;flex-shrink:0}.cp-dialog-hero .cp-eyebrow{font-size:11px}.cp-dialog-hero h2{font-size:34px;line-height:1.4;margin:10px 0 12px;font-weight:700;color:inherit;border:0;padding:0;background:none}.cp-dialog-hero p:not(.cp-eyebrow){font-size:14px;line-height:1.7;margin:0;max-width:27em}
.cp-dialog-content{padding:30px 42px 38px}.cp-dialog-intro{font-size:14px;line-height:1.8;margin:0 0 20px;color:#586579}.cp-topic-links{display:flex;flex-direction:column}.cp-topic-links a{display:flex;align-items:center;justify-content:space-between;gap:16px;padding:22px 0;border-bottom:1px solid #e1e8ef;font-weight:700;font-size:17px;color:#24394f;text-decoration:none}.cp-topic-links a:hover{color:#006fc8}.cp-topic-links .ph{font-size:22px;flex-shrink:0}
.cp-back{display:flex;gap:10px;align-items:center;background:none;border:0;padding:4px 0;margin-top:30px;font-size:14px;font-weight:700;color:#4a5970;cursor:pointer}
.cp-explorer{padding-top:44px}.cp-explorer>.cp-eyebrow{color:#006fc8;font-size:11px;margin-top:6px}.cp-explorer h2{font-size:31px;font-weight:700;letter-spacing:-.04em;margin:15px 0 10px;line-height:1.6;background:none;border:0;padding:0;color:#182335}
.cp-explorer-search{display:flex;align-items:center;gap:14px;padding:0 18px;border:1px solid #c9d5e2;background:#f8fafc;border-radius:12px;margin:20px 0 18px}.cp-explorer-search>.ph{font-size:24px;color:#6c7b8c}.cp-explorer-search input{background:none;border:0;padding:17px 0;min-width:0;width:100%;font-size:16px;color:#182335;border-radius:0;box-shadow:none}
.cp-purposes{display:flex;gap:8px;flex-wrap:wrap}.cp-purposes button{display:inline-flex;align-items:center;gap:6px;padding:10px 13px;background:#eff4f8;border:0;border-radius:99px;font-size:12px;font-weight:700;min-height:40px;color:#24394f;cursor:pointer}.cp-purposes button[aria-pressed=true]{background:#006fc8;color:#fff}.cp-purposes .ph{font-size:16px}.cp-result-count{font-size:12px;color:#586579;margin:20px 0 0}
.cp-results button{display:flex;gap:18px;align-items:center;width:100%;text-align:left;padding:14px 0;background:none;border:0;border-bottom:1px solid #e3eaf1;cursor:pointer;color:#24394f}.cp-results strong{display:block;font-size:17px;line-height:1.6;margin-bottom:3px;color:inherit}.cp-results small{display:block;font-size:12px;color:#596c83;line-height:1.7}.cp-results button:hover strong{color:#006fc8}.cp-result-image{border-radius:14px;width:80px;height:80px;flex-shrink:0;padding:6px}.cp-result-image img{width:100%;height:100%;object-fit:contain}.cp-results button>.ph{margin-left:auto;font-size:24px;flex-shrink:0}.cp-empty{padding:36px 0;text-align:center;line-height:1.9;font-size:14px;color:#586579}
.cp-dialog-hero.cp-blue{background:#006fc8}.cp-dialog-hero.cp-pink{background:#cc1f61}
@media(min-width:1250px){.cp-hero{padding-top:36px}.cp-hero h1{margin-top:26px}.cp-lead{margin-bottom:36px}.cp-primary{width:min(440px,96%);min-height:82px}.cp-text-link{margin-left:120px}.cp-how{padding-top:82px}}
@media(max-width:1100px){.mosaic-theme #unit,.mosaic-theme #unit.guide-layout{grid-template-columns:190px minmax(0,1fr);gap:32px}.mosaic-theme #header{gap:20px}.mosaic-theme #header .utility-nav{gap:26px}.mosaic-search-link{margin-left:12px}.cp-page-art{width:150px;height:150px}}
@media(max-width:980px) and (min-width:701px){.mosaic-home #header{padding:0 6px;gap:16px}.mosaic-home #header .utility-nav{gap:24px}.mosaic-home .mosaic-search-link{margin-left:20px}.cp-tile{padding:12px 15px 18px}.cp-hero{padding-left:40px;padding-top:22px}.cp-hero h1{font-size:6.3vw;line-height:1.25;margin-top:22px;margin-bottom:22px}.cp-lead{font-size:1.62vw;margin-bottom:25px}.cp-primary{min-height:62px;font-size:21px;gap:18px}.cp-text-link{margin-left:60px;margin-top:24px}.cp-steps{gap:24px}.cp-steps li{gap:7px}.cp-steps li:not(:last-child)::after{right:-18px;width:22px}.cp-steps h3{font-size:1.5vw}}
@media(max-width:980px){.cp-tile.cp-blue{background:#006fc8}.cp-tile.cp-pink{background:#cc1f61}}
@media(max-width:800px){.mosaic-theme:not(.mosaic-home) #header{min-height:80px;gap:8px;padding:0}.mosaic-theme:not(.mosaic-home) #header .site-brand{font-size:28px}.mosaic-theme:not(.mosaic-home) .mosaic-search-link{margin-left:auto}.mosaic-theme:not(.mosaic-home) .site-menu-toggle{display:inline-flex}.mosaic-theme:not(.mosaic-home) #header .utility-nav{display:none;position:absolute;top:calc(100% - 4px);left:0;right:0;padding:16px 22px;background:#fff;border:1px solid #dce5ef;border-radius:18px;box-shadow:0 14px 26px #16366512;align-items:stretch;z-index:10}.mosaic-theme:not(.mosaic-home) #header.site-nav-open .utility-nav{display:flex;flex-direction:column;gap:4px}.mosaic-theme #unit,.mosaic-theme #unit.guide-layout{grid-template-columns:minmax(0,1fr);gap:24px;margin-top:24px}.mosaic-theme #left,.mosaic-theme .guide-side{position:static;max-height:none;overflow:visible;order:0}.mosaic-theme #content{order:1;max-width:none}.mosaic-theme .cp-page-masthead{padding:24px 28px;gap:20px}.mosaic-theme .cp-page-masthead h1{font-size:28px}.cp-page-art{width:120px;height:120px}.mosaic-side-toggle{display:flex;align-items:center;justify-content:space-between;width:100%;min-height:48px;border:1px solid #cbdced;border-radius:12px;background:#f5f9fd;padding:12px 16px;font-size:14px!important;font-weight:700!important;color:#25476d;cursor:pointer}.mosaic-side-toggle .ph{font-size:20px}.side-enhanced #left:not(.mosaic-side-open)>:not(.mosaic-side-toggle){display:none}.side-enhanced #left.mosaic-side-open{border:1px solid #dce5ef;border-radius:14px;padding:16px}.side-enhanced #left.mosaic-side-open .mosaic-side-toggle{margin-bottom:20px}.mosaic-theme .editorial-conclusion{grid-template-columns:minmax(0,1fr)}.mosaic-theme .conclusion-item,.mosaic-theme .editorial-conclusion h2{border:0}.mosaic-theme #content .cp-table-scroll>table,.mosaic-theme #content .table-scroll>.comparison-table{min-width:620px}.cp-table-hint{display:block}}
@media(max-width:700px){.mosaic-theme #wrapper{padding:0 18px 24px}.mosaic-theme #tabline>div{gap:24px;padding:0 16px;justify-content:flex-start}.mosaic-theme #tabline a{font-size:12px}.mosaic-theme .breadcrumb{margin:16px 0 18px}.mosaic-theme .breadcrumb li,.mosaic-theme .breadcrumb a,.mosaic-theme .breadcrumb span{font-size:11px}.mosaic-theme .cp-page-masthead{padding:22px;border-radius:22px;gap:10px}.mosaic-theme .cp-page-masthead h1{font-size:25px;line-height:1.55}.cp-page-eyebrow{font-size:10px;gap:8px;margin-bottom:12px;letter-spacing:.07em}.cp-page-eyebrow span{font-size:11px;padding:3px 8px}.cp-page-art{width:90px;height:104px;align-self:flex-end}.mosaic-theme #content{font-size:17px;line-height:1.95}.mosaic-theme #content h2{font-size:23px;line-height:1.65}.mosaic-theme #content h3{font-size:20px}.mosaic-theme #content .hero-box{padding:22px;border-radius:16px}.mosaic-theme #content .hero-box h2{font-size:23px}.mosaic-theme #content .hero-box p{font-size:17px}.mosaic-theme .pr-disclosure{font-size:11px!important;display:block;line-height:1.8}.mosaic-theme .pr-disclosure span{display:block}.mosaic-theme .bubble{font-size:16px;line-height:1.9;padding:16px;border-radius:14px}.mosaic-theme .talk-person{flex:0 0 46px;width:46px}.mosaic-theme .avatar{width:46px;height:46px;background-size:contain}.mosaic-theme .talk-row{gap:12px;margin:0 0 20px}.mosaic-theme .mini-card,.mosaic-theme .pillar-card,.mosaic-theme .service-card{padding:20px}.mosaic-theme .cp-editorial{align-items:flex-start}.mosaic-theme .cp-editorial .cp-page-art{width:72px}.mosaic-theme .cp-editorial .hero-lead{font-size:16px}.mosaic-theme #footer{margin-top:36px}.mosaic-home #wrapper{padding:0 16px 20px}.mosaic-home #header{height:76px;padding:0 2px;gap:8px}.mosaic-home #header .site-brand{font-size:27px}.mosaic-home #header .utility-nav{display:none;position:absolute;top:calc(100% - 4px);left:0;right:0;padding:16px 22px;border:1px solid #dce5ef;border-radius:18px;box-shadow:0 14px 26px #16366512;z-index:10}.mosaic-home #header.site-nav-open .utility-nav{display:flex;flex-direction:column;gap:4px;align-items:stretch}.mosaic-home .site-menu-toggle{display:inline-flex}.mosaic-home .mosaic-search-link{margin-left:auto;width:40px;height:40px;font-size:24px}.mosaic-home #main{--gap:12px}.cp-mosaic{grid-template-columns:repeat(2,minmax(0,1fr));grid-template-rows:auto repeat(4,minmax(210px,58vw));grid-template-areas:'hero hero' 'accounting phone' 'ai store' 'office startup' 'legal labor'}.cp-hero{padding:22px 10px 38px;align-items:center;text-align:center}.cp-eyebrow{font-size:11px}.cp-hero h1{font-size:clamp(48px,13.4vw,78px);letter-spacing:-.055em;line-height:1.2;margin:20px 0 22px}.cp-lead{font-size:clamp(13px,3.45vw,18px);line-height:1.9;margin-bottom:26px;white-space:normal}.cp-primary{width:min(100%,360px);min-height:63px;font-size:21px;gap:24px}.cp-text-link{margin:22px 0 0;font-size:13px}.cp-tile{border-radius:22px;padding:10px 13px 16px}.cp-float{height:calc(100% - 34px)}.cp-caption{font-size:clamp(12px,3.55vw,20px);gap:4px}.cp-caption .ph{font-size:21px}.cp-how{padding-top:48px;text-align:left}.cp-how h2{font-size:clamp(25px,6.75vw,43px);white-space:normal;line-height:1.55;letter-spacing:-.055em}.cp-how-first,.cp-how-second{display:block}.cp-section-intro{font-size:13px;line-height:1.9;margin-top:14px}.cp-steps{display:flex;flex-direction:column;gap:26px;margin:30px 0 0}.cp-steps li{gap:23px}.cp-steps img{width:87px;height:87px}.cp-steps h3{font-size:17px;margin-bottom:6px}.cp-steps p{font-size:13px}.cp-steps li:not(:last-child)::after{display:none}.cp-extras{margin-top:34px;padding-top:32px}.cp-link-grid{grid-template-columns:1fr;gap:12px}.cp-link-grid a{padding:18px;font-size:15px}.cp-tool-strip{padding:24px;gap:16px;flex-wrap:wrap}.cp-tool-strip img{width:72px;height:72px}.cp-tool-strip h3{font-size:20px}.cp-tool-strip .cp-primary{width:100%;font-size:16px}.cp-dialog{width:calc(100vw - 24px);max-height:calc(100dvh - 32px);border-radius:22px}.cp-dialog-close{top:12px;right:12px}.cp-dialog-hero{padding:42px 20px 24px;gap:12px}.cp-dialog-hero>img{width:100px;height:110px}.cp-dialog-hero h2{font-size:24px;margin:9px 0}.cp-dialog-hero p:not(.cp-eyebrow){font-size:12px}.cp-dialog-hero .cp-eyebrow{font-size:9px}.cp-dialog-content{padding:25px 24px 30px}.cp-dialog-intro{font-size:13px}.cp-topic-links a{font-size:14px;line-height:1.75;padding:19px 0}.cp-explorer{padding-top:42px}.cp-explorer h2{font-size:25px;padding-right:8px}.cp-purposes button{font-size:11px;padding:10px 11px}.cp-results button{gap:12px}.cp-result-image{width:64px;height:64px}.cp-results strong{font-size:15px}.cp-results small{font-size:11px}.cp-results button>.ph{font-size:20px}}
@media(max-width:420px){.mosaic-theme .cp-page-masthead{padding:22px 20px;display:block;position:relative}.cp-page-heading{position:relative;z-index:1}.cp-page-art{width:66px;height:70px;float:right;margin:8px -6px -12px 8px}.cp-page-masthead::after{content:'';display:block;clear:both}.mosaic-theme .cp-page-masthead h1{font-size:25px}.mosaic-theme .cp-editorial .cp-page-art{display:none}}
@media(prefers-reduced-motion:reduce){html:has(.mosaic-theme){scroll-behavior:auto}.motion-on .cp-float{animation:none}.mosaic-theme *,.mosaic-theme *::before,.mosaic-theme *::after{transition-duration:.01ms!important}}
.motion-off .cp-float{animation:none}
@media(max-width:800px){.mosaic-theme #content .cp-table-scroll>table{min-width:var(--table-min-width,620px)}}
@media(max-width:420px){.mosaic-theme .cp-page-masthead:not(.cp-editorial){min-height:0}.cp-page-masthead:not(.cp-editorial) .cp-page-art{position:absolute;top:6px;right:14px;width:60px;height:60px;float:none;margin:0}.cp-page-masthead:not(.cp-editorial) .cp-page-eyebrow{padding-right:45px}}
.mosaic-theme #content .subsidies-app .hub-intro>p{font-size:17px;line-height:1.95}

/* Keep the mosaic wordmark and symbol readable beside mobile navigation. */
@media(max-width:700px){.cp-tool-strip{display:grid;grid-template-columns:60px minmax(0,1fr);gap:14px 16px}.cp-tool-strip>div{display:contents}.cp-tool-strip img{width:60px;height:60px;grid-column:1;grid-row:1}.cp-tool-strip h3{grid-column:2;grid-row:1;margin:0;text-wrap:balance}.cp-tool-strip p{grid-column:1/-1;font-size:14px;line-height:1.85}.cp-tool-strip .cp-primary{grid-column:1/-1;margin-top:4px}}
@media(max-width:800px){.mosaic-theme #header .site-brand,.mosaic-theme:not(.mosaic-home) #header .site-brand{font-size:24px}.mosaic-theme #header .site-brand-link{gap:8px}.mosaic-theme .site-brand-mark{width:36px;height:36px}}
@media(max-width:420px){.mosaic-theme #header .site-brand,.mosaic-theme:not(.mosaic-home) #header .site-brand{font-size:22px}.mosaic-theme .site-brand-mark{width:32px;height:32px}}