:root {
  --primary:#1e3a8a; --primary-light:#2563eb; --primary-dark:#142449; --primary-bg:#eff6ff;
  --text-main:#0f172a; --text-sub:#334155; --text-muted:#64748b;
  --bg-main:#f8fafc; --bg-card:#fff; --accent-light:#f59e0b;
  --border-color:#e2e8f0; --control-border:#64748b;
  --notice-bg:#fffbeb; --notice-text:#92400e; --error-bg:#fef2f2; --error-text:#991b1b;
  --success-bg:#ecfdf5; --success-text:#065f46;
  --radius-sm:8px; --radius-md:12px; --radius-lg:18px;
  --shadow:0 2px 6px rgba(15,23,42,.06); --space:24px;
}
*,*::before,*::after{box-sizing:border-box}
html{scroll-behavior:smooth;scroll-padding-top:24px}
body{margin:0;background:var(--bg-main);color:var(--text-main);font-family:-apple-system,BlinkMacSystemFont,'Apple SD Gothic Neo','Malgun Gothic',system-ui,sans-serif;font-size:16px;line-height:1.75;word-break:keep-all;overflow-wrap:anywhere}
h1,h2,h3,p,ul,ol,dl,figure{margin-top:0}
h1{font-size:38px;line-height:1.35;letter-spacing:-1.4px;font-weight:800;margin-bottom:20px}
h2{font-size:26px;line-height:1.45;letter-spacing:-.65px;font-weight:800;margin-bottom:16px}
h3{font-size:20px;line-height:1.5;letter-spacing:-.3px;margin-bottom:12px}
p{margin-bottom:16px;color:var(--text-sub)}
p:last-child{margin-bottom:0}
li+li{margin-top:8px}
ul,ol{padding-left:24px}
a{color:var(--primary);text-underline-offset:4px;text-decoration-thickness:1px}
a:focus-visible,button:focus-visible,input:focus-visible,select:focus-visible,summary:focus-visible,[tabindex]:focus-visible{outline:3px solid var(--primary-light);outline-offset:4px}
button,input,select,textarea{font:inherit}
button,a.button{cursor:pointer}
button{white-space:normal;word-break:keep-all}
img,svg{max-width:100%}
.container{width:100%;max-width:840px;margin:0 auto;padding:0 20px}
main.container{padding-top:32px;padding-bottom:64px;min-height:60vh}
.site-header{background:#fff;border-bottom:1px solid var(--border-color)}
.header-inner{max-width:1440px;margin:auto;padding:16px 28px;display:flex;align-items:center;justify-content:space-between;gap:24px}
.brand{display:flex;align-items:center;gap:12px;text-decoration:none;color:var(--text-main);flex:none;font-size:18px;line-height:1.35;white-space:nowrap}
.brand-mark{width:40px;height:40px;flex:none}
.brand strong{color:var(--primary)}
.brand small{display:block;color:var(--text-muted);font-size:12px;letter-spacing:1.5px;margin-top:4px}
.main-nav{display:flex;gap:20px;align-items:center}
.main-nav a{font-size:14px;font-weight:700;color:var(--text-sub);text-decoration:none;white-space:nowrap;padding:10px 0;border-bottom:2px solid transparent}
.main-nav a[aria-current=page]{border-color:var(--primary);color:var(--primary)}
.menu-toggle{display:none;min-width:76px}
.breadcrumbs{font-size:13px;color:var(--text-muted);margin:0 0 24px}
.breadcrumbs ol{list-style:none;padding:0;display:flex;flex-wrap:wrap;gap:8px}
.breadcrumbs li+li{margin:0}
.breadcrumbs li+li::before{content:'›';padding-right:8px}
.breadcrumbs a{color:var(--text-muted)}
.hero{background:var(--primary-dark);color:#fff;border-radius:22px;padding:40px 36px;margin-bottom:24px;position:relative;overflow:hidden}
.hero::after{content:'';position:absolute;right:-64px;top:-80px;width:250px;height:250px;border:45px solid rgba(255,255,255,.035);border-radius:50%;pointer-events:none}
.hero h1{position:relative;z-index:1}
.hero h1 span{color:#fbbf24}
.hero p{color:#dbe7fc;max-width:640px}
.hero .eyebrow{color:#fbbf24}
.eyebrow{font-size:12px;font-weight:800;letter-spacing:1.8px;color:var(--primary);margin-bottom:12px}
.hero .button{background:#fff;color:var(--primary-dark);border-color:#fff;display:inline-flex;margin-top:8px;align-items:center;gap:24px}
.hero-note{font-size:14px;margin-top:20px;padding-top:16px;border-top:1px solid #394665}
.page-heading{margin-bottom:24px}
.page-heading .intro{font-size:17px}
.audience{font-size:14px;color:var(--text-muted);margin:0 0 12px}
.page-meta{display:flex;flex-wrap:wrap;align-items:center;gap:8px 12px;font-size:13px;color:var(--text-muted);margin:20px 0 0}
.badge{display:inline-block;font-size:12px;font-weight:700;padding:3px 10px;border-radius:6px;background:#e8eefc;color:var(--primary)}
.badge--loan{background:#eef2ff;color:#3730a3}
.badge--grant{background:#e8f3f6;color:#155e75}
.badge--closed{background:#f1f5f9;color:#475569}
.card,.content-section,.calc-form-card,.calc-result-card,.sources,.faq-section,.toc{background:var(--bg-card);border:1px solid var(--border-color);border-radius:var(--radius-lg);padding:28px;box-shadow:var(--shadow);margin:0 0 24px;min-width:0}
.section-block{margin:40px 0}
.section-heading{display:flex;align-items:flex-start;gap:12px;margin-bottom:20px}
.section-number{font-size:13px;font-weight:800;color:var(--primary);border:1px solid #cbd5e1;line-height:30px;width:32px;flex:none;text-align:center;border-radius:8px}
.section-heading h2{margin:0}
.section-heading p{margin:4px 0 0;font-size:14px;color:var(--text-muted)}
.hub-card,.nexus-card{display:flex;gap:16px;align-items:flex-start;border:1px solid #d7e2f2;border-radius:var(--radius-md);background:#fff;padding:24px;text-decoration:none;box-shadow:var(--shadow);margin-bottom:16px;color:var(--text-main);min-width:0}
.hub-card .card-copy,.nexus-card .card-copy{flex:1;min-width:0}
.hub-card h3,.nexus-card h3{margin-bottom:8px;color:var(--primary)}
.hub-card p,.nexus-card p{font-size:15px;margin-bottom:12px}
.hub-card .link-label,.nexus-card .link-label{font-size:14px;color:var(--primary);font-weight:700}
.card-icon{width:48px;height:48px;display:flex;align-items:center;justify-content:center;background:var(--primary-bg);color:var(--primary);border-radius:12px;flex:none;font-size:14px;font-weight:800}
.card--calc{border-left:5px solid #2563eb}
.card--guide{border-left:5px solid #6d5cae}
.card--prepare{border-left:5px solid #087f8c}
.arrow{font-size:22px;flex:none;color:var(--primary);padding-top:5px}
.nexus-card{background:var(--primary-bg);border-left:4px solid var(--primary);padding:20px 24px}
.nexus-card h3{font-size:18px}
.geo-summary-box{background:var(--primary-bg);border-left:5px solid var(--primary);padding:24px;border-radius:0 var(--radius-md) var(--radius-md) 0;margin-bottom:24px}
.geo-summary-box h2{font-size:18px;margin-bottom:12px}
.geo-summary-box .direct-answer{font-size:18px;font-weight:700;color:var(--primary-dark);line-height:1.65}
.geo-summary-box .answer-context{font-size:15px}
.geo-summary-box .data-basis{font-size:12px;margin-top:16px;color:var(--text-muted)}
.notice-box,.notice-box-warning,.notice-box-error,.notice-box-success{padding:20px;border-radius:var(--radius-md);margin:20px 0}
.notice-box{background:var(--primary-bg);color:var(--primary)}
.notice-box-warning{background:var(--notice-bg);color:var(--notice-text);border-left:4px solid var(--accent-light)}
.notice-box-error{background:var(--error-bg);color:var(--error-text);border-left:4px solid var(--error-text)}
.notice-box-success{background:var(--success-bg);color:var(--success-text)}
.notice-box p,.notice-box-warning p,.notice-box-error p,.notice-box-success p{color:inherit}
.button,.button--secondary{display:inline-flex;align-items:center;justify-content:center;gap:10px;min-height:48px;padding:12px 20px;border:2px solid var(--primary);border-radius:var(--radius-sm);font-weight:750;text-decoration:none;text-align:center;line-height:1.6}
.button{background:var(--primary);color:#fff}
.button--secondary{background:#fff;color:var(--primary);border-color:#94a3b8}
.button-row{display:flex;flex-wrap:wrap;gap:12px;margin-top:20px}
.button-block{width:100%}
.toc h2{font-size:20px}
.toc ol{margin:12px 0 0;padding-left:24px}
.toc li+li{margin-top:0}
.toc a{display:block;padding:10px 4px;min-height:44px;font-size:15px}
.content-section{scroll-margin-top:24px}
.content-section ul:last-child,.content-section ol:last-child{margin-bottom:0}
.table-scroll{overflow-x:auto;margin:20px 0;border:1px solid var(--border-color);border-radius:8px}
table{width:100%;border-collapse:collapse;font-size:14px;line-height:1.7;text-align:left}
caption{text-align:left;color:var(--primary);padding:12px 16px;background:#f1f5f9;font-weight:700}
th,td{padding:14px 16px;vertical-align:top;border-top:1px solid var(--border-color);min-width:120px}
th{color:var(--primary);font-weight:750;background:#f8fafc}
td:first-child{font-weight:650;min-width:140px}
.procedure-step-card{background:#fff;border:1px solid var(--border-color);border-left:4px solid #087f8c;border-radius:12px;margin:16px 0;padding:20px 24px}
.procedure-step-card h3{margin-bottom:8px}
.step-label{font-size:12px;letter-spacing:1px;color:#096572;font-weight:800}
.official-section{margin:32px 0}
.official-card{border:1px solid #cbd5e1;border-radius:12px;background:#fff;padding:24px;margin:16px 0}
.official-card h3{margin-bottom:8px}
.official-url{font-size:13px;word-break:break-all;color:var(--text-muted)}
.small{font-size:13px;color:var(--text-muted)}
.sources h2{font-size:20px}
.sources li{font-size:14px}
.sources .source-note{display:block;color:var(--text-muted);font-size:13px;margin-top:4px}
.faq-section details{border-top:1px solid var(--border-color);padding:16px 0}
.faq-section details:last-child{padding-bottom:0}
summary{cursor:pointer;color:var(--primary);font-weight:700;min-height:44px;padding:8px 0}
details p{margin-top:12px}
.ad-placement{margin:32px 0;padding:16px 0;border-top:1px solid var(--border-color);border-bottom:1px solid var(--border-color);min-width:0;background:transparent}
.ad-label{display:block;text-align:center;font-size:11px;color:var(--text-muted);letter-spacing:1px;margin-bottom:12px}
.adsbygoogle{display:block;width:100%}
.field{margin:0 0 24px;background:#f8fafc;border-radius:12px;padding:20px;border:1px solid var(--border-color)}
.field label,.field legend{display:block;color:var(--text-main);font-weight:700;margin-bottom:10px;font-size:16px}
input:not([type=checkbox]),select,textarea{display:block;width:100%;min-height:52px;padding:12px 14px;background:#fff;color:var(--text-main);border:2px solid var(--control-border);border-radius:8px;font-size:16px;min-width:0}
input[aria-invalid=true],select[aria-invalid=true]{border-color:var(--error-text);background:#fff8f8}
.field-help{font-size:13px;color:var(--text-muted);margin:10px 0 0}
.field-error{font-size:14px;color:var(--error-text);margin:8px 0 0;font-weight:650}
.money-reading{font-size:14px;color:var(--primary);display:block;margin-top:8px}
.checkbox-field{padding:0;background:#fff}
.checkbox-field label{display:flex;gap:12px;align-items:flex-start;margin:0;padding:18px 20px;cursor:pointer;min-height:52px;font-weight:600}
input[type=checkbox]{accent-color:var(--primary);width:22px;height:22px;margin:4px 0 0;flex:none}
.checkbox-field:has(input:checked){background:var(--primary-bg);border-color:var(--primary)}
.form-actions{border-top:1px solid var(--border-color);padding-top:24px;margin-top:24px}
.calc-result-card{border-top:5px solid var(--accent-light);scroll-margin-top:24px}
.result-heading{background:var(--primary-dark);border-radius:8px;padding:20px;color:#fff;margin-bottom:24px}
.result-heading h2{color:#fff;margin-bottom:6px}
.result-heading p{color:#dbe7fc;font-size:14px}
.result-value{font-size:36px;font-weight:800;line-height:1.35;letter-spacing:-1px;color:var(--primary);margin-bottom:12px}
.summary-row{display:flex;justify-content:space-between;gap:24px;border-bottom:1px solid var(--border-color);padding:12px 0;font-size:15px}
.summary-row span{flex:1;min-width:0}
.summary-row strong{text-align:right;max-width:60%;min-width:0;color:var(--primary)}
.manual-copy{margin:20px 0}
.manual-copy label{display:block;font-size:14px;margin-bottom:8px}
.progress-track{background:#e2e8f0;border-radius:8px;padding:4px;margin:16px 0}
progress{width:100%;height:16px;accent-color:var(--primary)}
.search-form{margin:24px 0}
.search-form label{display:block;font-size:14px;font-weight:700;margin-bottom:8px}
.search-input-row{display:flex;gap:12px}
.search-input-row input{flex:1;min-width:0}
.search-count{color:var(--text-muted);font-size:14px}
.region-form{display:block}
.region-form .button{width:100%}
.region-placeholder{background:#f1f5f9;border-radius:12px;padding:20px;margin:16px 0}
.site-footer{border-top:1px solid var(--border-color);background:#fff;padding:40px 0}
.site-footer p{font-size:14px;color:var(--text-muted)}
.footer-brand{font-size:18px;font-weight:800;color:var(--primary)}
.footer-brand span{display:block;font-size:13px;color:var(--text-muted);font-weight:400;margin-top:4px}
.footer-links{display:flex;flex-wrap:wrap;gap:8px 20px;margin:24px 0}
.footer-links a{font-size:14px;min-height:44px;display:inline-flex;align-items:center}
.skip-link{position:absolute;top:-100px;left:20px;background:var(--primary);color:#fff;padding:12px 20px;z-index:1000}
.skip-link:focus{top:12px}
.sr-only{position:absolute;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap;border:0}
[hidden]{display:none}
@media(hover:hover){.hub-card:hover,.nexus-card:hover{border-color:var(--primary-light);background:#f5f8ff}.button:hover{background:var(--primary-dark)}.button--secondary:hover{background:var(--primary-bg)}.hero .button:hover{background:#e8eefc}.main-nav a:hover{color:var(--primary)}}
@media(max-width:1320px){.header-inner{flex-wrap:wrap;padding:16px 20px}.menu-toggle{display:inline-flex}.main-nav{display:none;width:100%;flex-direction:column;align-items:stretch;gap:4px;padding-top:8px;border-top:1px solid var(--border-color)}.main-nav.is-open{display:flex}.main-nav a{padding:12px;white-space:normal;border-bottom:1px solid var(--border-color);border-radius:8px}.main-nav a[aria-current=page]{background:var(--primary-bg);border-bottom-color:var(--primary)}}
@media(max-width:600px){h1{font-size:29px;letter-spacing:-.7px}h2{font-size:23px}h3{font-size:19px}.container{padding:0 16px}main.container{padding-top:24px}.hero{padding:28px 24px;border-radius:18px}.card,.content-section,.calc-form-card,.calc-result-card,.sources,.faq-section,.toc{padding:20px}.hub-card{padding:20px;gap:12px}.hub-card .arrow{display:none}.card-icon{width:44px;height:44px}.nexus-card{padding:18px 20px;gap:12px}.field{padding:16px}.checkbox-field{padding:0}.checkbox-field label{padding:16px}.brand{font-size:16px;gap:8px}.brand-mark{width:36px;height:36px}.brand small{font-size:10px;letter-spacing:1px}.header-inner{gap:12px;padding:12px 16px}.menu-toggle{font-size:13px;padding:8px 12px;min-width:72px}.result-value{font-size:30px}.summary-row{flex-wrap:wrap;gap:6px}.summary-row strong{max-width:100%;text-align:left}.official-card{padding:20px}.search-input-row{flex-direction:column}.geo-summary-box{padding:20px}.section-block{margin:32px 0}}
@media(max-width:360px){.brand small{letter-spacing:0}.hero{padding:24px 20px}.hub-card{display:block}.hub-card .card-icon{margin-bottom:12px}.nexus-card .arrow{display:none}.button-row{flex-direction:column}.button-row>*{width:100%}.summary-row{display:block}.summary-row span,.summary-row strong{display:block}.field{padding:14px}.checkbox-field{padding:0}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}*{animation:none;transition:none}}
@media print{.site-header,.site-footer,.ad-placement,.button-row,.search-form,.menu-toggle{display:none}.container{max-width:none}.card,.content-section,.calc-result-card{box-shadow:none;break-inside:avoid}body{background:#fff;font-size:12pt}a{color:#000}}