:root{
  --c-primary:#2F5496;--c-primary-dark:#1F3864;--c-bg:#F5F7FA;--c-surface:#FFFFFF;
  --c-border:#D9E1EC;--c-text:#212121;--c-muted:#6B7280;--c-accent:#C00000;
  --c-input-bg:#FFFBE6;--c-input-border:#E6C200;--c-ok:#2E7D32;
  --cat1:#5B9BD5;--cat2:#70AD47;--cat3:#ED7D31;--cat4:#C00000;--cat5:#7030A0;--cat6:#9E480E;--cat7:#BF8F00;--cat8:#1F4E79;
  --shadow:0 1px 3px rgba(0,0,0,.06),0 1px 2px rgba(0,0,0,.04);--shadow-md:0 4px 12px rgba(0,0,0,.08);
}
*{box-sizing:border-box;margin:0;padding:0}
html,body{font-family:"Yu Gothic","游ゴシック",-apple-system,BlinkMacSystemFont,"Hiragino Kaku Gothic ProN","Meiryo",sans-serif;color:var(--c-text);background:var(--c-bg);line-height:1.6;font-size:14px}
body{padding-bottom:40px}
a{color:var(--c-primary)}
header{background:linear-gradient(135deg,var(--c-primary),var(--c-primary-dark));color:#fff;padding:16px 22px;box-shadow:var(--shadow-md);display:flex;justify-content:space-between;align-items:center;flex-wrap:wrap;gap:10px}
header h1{font-size:19px;font-weight:700}
header .meta{font-size:12px;opacity:.9}
header .who{font-size:12px;display:flex;align-items:center;gap:10px}
.container{max-width:1200px;margin:0 auto;padding:20px}
.card{background:var(--c-surface);border-radius:8px;box-shadow:var(--shadow);padding:20px;margin-bottom:18px}
.card h2{font-size:17px;font-weight:700;color:var(--c-primary-dark);border-bottom:2px solid var(--c-primary);padding-bottom:8px;margin-bottom:14px;display:flex;align-items:center;gap:10px}
.card h3{font-size:14px;color:var(--c-primary-dark);margin:14px 0 8px}
.cat-no{display:inline-flex;align-items:center;justify-content:center;width:26px;height:26px;border-radius:50%;color:#fff;font-size:12px;font-weight:700}
label{font-size:12px;font-weight:600;color:var(--c-muted);display:block;margin-bottom:4px}
input,select,textarea{font-family:inherit;font-size:14px;padding:7px 9px;border:1px solid var(--c-input-border);border-radius:6px;background:var(--c-input-bg)}
input:focus,textarea:focus,select:focus{outline:none;border-color:var(--c-primary);box-shadow:0 0 0 3px rgba(47,84,150,.15)}
.num{text-align:right;width:110px}
.grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(200px,1fr));gap:14px}
button{font-family:inherit;font-size:13px;font-weight:600;padding:8px 14px;border:1px solid var(--c-border);background:#fff;color:var(--c-text);border-radius:6px;cursor:pointer;display:inline-flex;align-items:center;gap:6px}
button:hover{background:#F0F4FA;border-color:var(--c-primary)}
button.primary{background:var(--c-primary);color:#fff;border-color:var(--c-primary)}
button.primary:hover{background:var(--c-primary-dark)}
button.ok{background:var(--c-ok);color:#fff;border-color:var(--c-ok)}
button.danger{color:#C62828;border-color:#FFCDD2}
button.danger:hover{background:#FFEBEE}
button.sm{padding:4px 9px;font-size:12px}
button:disabled{opacity:.5;cursor:not-allowed}
.toolbar{display:flex;gap:8px;flex-wrap:wrap;margin-bottom:14px;align-items:center}
table{width:100%;border-collapse:collapse;font-size:13px}
th,td{border:1px solid var(--c-border);padding:7px 9px;text-align:left;vertical-align:middle}
th{background:#EEF3FB;color:var(--c-primary-dark);font-weight:700}
tr:nth-child(even) td{background:#FAFBFD}
td.r,th.r{text-align:right}
td.c,th.c{text-align:center}
.pill{display:inline-block;font-size:11px;font-weight:700;padding:2px 8px;border-radius:10px;background:#E8EEF7;color:var(--c-primary-dark)}
.badge{display:inline-block;font-size:11px;font-weight:700;padding:2px 8px;border-radius:10px}
.badge.submitted{background:#E8F5E9;color:#1B5E20}
.badge.draft{background:#FFF3E0;color:#8a5a00}
.badge.none{background:#ECEFF1;color:#607D8B}
.money{font-weight:700;color:var(--c-primary-dark)}
.warn{background:#FFF3E0;border-left:4px solid #FB8C00;padding:10px 14px;border-radius:6px;font-size:13px;color:#5D4037;margin:10px 0}
.ok-box{background:#E8F5E9;border-left:4px solid #2E7D32;padding:10px 14px;border-radius:6px;font-size:13px;color:#1B5E20;margin:10px 0}
.notice{background:#FFF3E0;border-left:4px solid #FB8C00;padding:12px 16px;border-radius:6px;font-size:13px;color:#5D4037;margin-bottom:18px}
.totbar{display:flex;gap:24px;flex-wrap:wrap;background:#EEF3FB;border-radius:8px;padding:12px 16px;margin-bottom:14px}
.totbar .stat{display:flex;flex-direction:column}
.totbar .lab{font-size:11px;color:var(--c-muted);font-weight:600}
.totbar .val{font-size:22px;font-weight:800;color:var(--c-primary-dark)}
.scroll{overflow-x:auto}
.tabs{display:flex;flex-wrap:wrap;gap:4px;background:var(--c-surface);border-radius:8px;padding:8px;box-shadow:var(--shadow);margin-bottom:18px}
.tab{padding:8px 12px;border-radius:6px;cursor:pointer;font-size:13px;font-weight:600;color:var(--c-muted);white-space:nowrap}
.tab:hover{background:#F0F4FA}
.tab.active{background:var(--c-primary);color:#fff}
.panel{display:none}.panel.active{display:block}
.item{border:1px solid var(--c-border);border-radius:8px;padding:14px;margin-bottom:12px;background:#FAFBFD}
.item-title{font-weight:700;font-size:15px;display:flex;align-items:baseline;gap:8px}
.item-desc{font-size:13px;color:var(--c-muted);margin:6px 0 10px}
.item-input{display:grid;grid-template-columns:110px 110px 1fr;gap:12px;align-items:start}
@media(max-width:680px){.item-input{grid-template-columns:1fr 1fr}.item-input .ev{grid-column:1/-1}}
.item-input.self-input{grid-template-columns:150px 150px 150px;justify-content:start}
@media(max-width:680px){.item-input.self-input{grid-template-columns:1fr 1fr}}
.pt-display{font-size:18px;font-weight:700;text-align:right;padding:8px 10px;background:#F0F4FA;border:1px solid var(--c-border);border-radius:6px;color:var(--c-primary-dark)}
.pt-display.maxed{background:#FFE0B2;color:#E65100}
.ev textarea{width:100%;min-height:54px;resize:vertical}
.cat-subtotal{margin-top:6px;padding:10px 14px;background:linear-gradient(90deg,#FFF8E1,#FFFBE6);border-left:4px solid #FFC107;border-radius:6px;display:flex;justify-content:space-between;align-items:center}
.cat-subtotal .value{font-size:17px;font-weight:700;color:var(--c-accent)}
/* sticky bar */
.sticky-bar{position:fixed;bottom:0;left:0;right:0;background:rgba(255,255,255,.97);border-top:2px solid var(--c-primary);box-shadow:0 -4px 20px rgba(0,0,0,.08);padding:12px 22px;z-index:80}
.sticky-content{max-width:1200px;margin:0 auto;display:flex;justify-content:space-between;align-items:center;gap:16px;flex-wrap:wrap}
.stat-value{font-size:22px;font-weight:800;color:var(--c-primary-dark)}
.stat-unit{font-size:12px;color:var(--c-muted);margin-left:4px}
/* login / overlay */
.overlay{position:fixed;inset:0;background:linear-gradient(135deg,#1F3864,#2F5496);display:flex;align-items:center;justify-content:center;z-index:1000;padding:20px}
.overlay .box{background:#fff;border-radius:12px;padding:30px;width:360px;box-shadow:0 10px 40px rgba(0,0,0,.3)}
.overlay h2{color:var(--c-primary-dark);margin-bottom:4px;text-align:center}
.overlay p{font-size:12px;color:var(--c-muted);margin-bottom:18px;text-align:center}
.overlay input{width:100%;margin-bottom:12px}
.overlay button{width:100%}
.overlay .err{color:var(--c-accent);font-size:12px;min-height:18px;margin-top:6px;text-align:center}
.hidden{display:none !important}
.hint{font-size:12px;color:var(--c-muted);margin:6px 0}
/* feedback */
.fb-sheet{border:1px solid var(--c-border);border-radius:8px;padding:24px;margin-bottom:18px;background:#fff}
.fb-sheet h3{font-size:18px;color:var(--c-primary-dark);border-bottom:2px solid var(--c-primary);padding-bottom:6px}
.fb-sheet h4{margin:14px 0 4px;color:var(--c-primary-dark)}
.fb-row{display:flex;justify-content:space-between;padding:6px 0;border-bottom:1px dotted #ddd;font-size:13px}
.fb-amount{font-size:28px;font-weight:800;color:var(--c-accent);text-align:right;margin:10px 0}
@media print{
  header,.tabs,.toolbar,.no-print,.sticky-bar,.overlay{display:none !important}
  .container{max-width:none;padding:0}
  .panel{display:none !important}
  #print-area{display:block !important}
  .fb-sheet{break-after:page;border:none;box-shadow:none}
  .card{box-shadow:none;border:none;padding:0}
}