.page-flow a{color:revert;-webkit-text-decoration:revert;text-decoration:revert}.page-flow a:hover{-webkit-text-decoration:revert;text-decoration:revert;color:revert}.page-flow img{max-width:revert;height:revert;vertical-align:revert}.page-flow .btn{display:revert;align-items:revert;justify-content:revert;gap:revert;padding:revert;border-radius:revert;line-height:revert;text-align:revert;font-weight:revert;font-size:revert;border:revert;cursor:revert;-webkit-text-decoration:revert;text-decoration:revert;letter-spacing:revert;transition:revert}.page-flow .btn-orange:hover{background:revert;border-color:revert;color:revert}.page-flow .btn-outline{background:revert;color:revert;border-color:revert}.page-flow .hero{position:revert;background:revert;min-height:revert;display:revert;align-items:revert}.page-flow .hero:before{content:revert;position:revert;inset:revert;height:revert;background:revert;background-position:revert;background-size:revert;background-repeat:revert}.page-flow .hero-inner{position:revert;z-index:revert;padding:revert;max-width:revert}.page-flow .eyebrow{display:revert;align-items:revert;justify-content:revert;line-height:revert;font-size:revert;font-weight:revert;color:revert;background:revert;padding:revert;border-radius:revert;margin-bottom:revert;letter-spacing:revert}.page-flow h1{font-size:revert;line-height:revert;margin:revert;font-weight:revert;color:revert}.page-flow .lead{color:revert;margin:revert;font-size:revert}.page-flow .cta-row{display:revert;flex-wrap:revert;gap:revert;margin-bottom:revert}.page-flow .trust{display:revert;flex-wrap:revert;gap:revert;margin:revert;padding:revert;list-style:revert}.page-flow .trust li{background:revert;border:revert;padding:revert;border-radius:revert;font-size:revert;color:revert}.page-flow .trust strong{color:revert}.page-flow section{padding:revert}.page-flow section.soft{background:revert}.page-flow .sec-head{margin-bottom:revert;text-align:revert}.page-flow .sec-head h2{margin:revert;font-size:revert;line-height:revert;position:revert;display:revert}.page-flow .sec-head h2:after{content:revert;display:revert;width:revert;height:revert;background:revert;margin:revert}.page-flow .sec-head p{margin:revert;color:revert}.page-flow .cards{display:revert;gap:revert;grid-template-columns:revert}.page-flow .card{background:revert;border:revert;border-radius:revert;overflow:revert;box-shadow:revert}.page-flow .card .pic{aspect-ratio:revert;object-fit:revert;width:revert;display:revert}.page-flow .card .body{padding:revert}.page-flow .card h3{margin:revert;font-size:revert;border-left:revert;padding-left:revert}.page-flow .card p{margin:revert;color:revert;font-size:revert}.page-flow .cat-grid{display:revert;gap:revert;grid-template-columns:revert;margin:revert}.page-flow .cat-btn{display:revert;flex-direction:revert;align-items:revert;justify-content:revert;gap:revert;min-height:revert;padding:revert;background:revert;border:revert;border-top:revert;border-radius:revert;box-shadow:revert;-webkit-text-decoration:revert;text-decoration:revert;color:revert;text-align:revert;transition:revert}.page-flow .cat-btn:hover{border-color:revert;border-top-width:revert;box-shadow:revert;color:revert}.page-flow .cat-excel:hover,.page-flow .cat-powerpoint:hover,.page-flow .cat-word:hover,.page-flow .cat-access:hover,.page-flow .cat-vba:hover,.page-flow .cat-html:hover,.page-flow .cat-wordpress:hover,.page-flow .cat-zoom:hover{background:revert}.page-flow .cat-btn .cat-name{font-weight:revert;font-size:revert;letter-spacing:revert;color:revert}.page-flow .cat-btn .cat-sub{font-size:revert;color:revert;font-weight:revert}.page-flow .cat-pad:hover,.page-flow .cat-powerbi:hover{background:revert}.page-flow .cat-btn-primary.cat-html,.page-flow .cat-btn-primary.cat-wordpress,.page-flow .cat-btn-primary.cat-pad,.page-flow .cat-btn-primary.cat-powerbi,.page-flow .cat-ai:hover,.page-flow .cat-btn-primary.cat-ai,.page-flow .cat-btn-primary.cat-zoom{background:revert;border-color:revert}.page-flow .cat-legend{text-align:revert;color:revert;font-size:revert;margin:revert;line-height:revert}.page-flow .cat-btn-primary.cat-excel,.page-flow .cat-btn-primary.cat-powerpoint,.page-flow .cat-btn-primary.cat-word,.page-flow .cat-btn-primary.cat-access,.page-flow .cat-btn-primary.cat-vba{background:revert;border-color:revert}.page-flow .cat-btn-primary .cat-sub,.page-flow .cat-btn-soon .cat-sub{color:revert}.page-flow .cat-note{text-align:revert;color:revert;font-size:revert;margin:revert;line-height:revert}@media (width<=900px){.page-flow .cat-grid{grid-template-columns:revert}}.page-flow .reasons{display:revert;gap:revert;grid-template-columns:revert}.page-flow .reason{background:revert;border-top:revert;padding:revert;border-radius:revert;box-shadow:revert}.page-flow .reason .n{color:revert;font-weight:revert;font-size:revert;margin-bottom:revert}.page-flow .reason h3{margin:revert;font-size:revert}.page-flow .reason p{margin:revert;color:revert;font-size:revert}.page-flow .reason .reason-more{margin-top:revert;font-size:revert;font-weight:revert}.page-flow .reason .reason-more a{color:revert}.page-flow .steps{display:revert;gap:revert;grid-template-columns:revert;counter-reset:revert}.page-flow .step{background:revert;border:revert;border-radius:revert;padding:revert;text-align:revert;position:revert}.page-flow .step:before{counter-increment:revert;content:revert;display:revert;width:revert;height:revert;border-radius:revert;line-height:revert;align-items:revert;justify-content:revert;background:revert;color:revert;font-weight:revert;margin-bottom:revert}.page-flow .step strong{display:revert;margin-bottom:revert}.page-flow .step span{color:revert;font-size:revert}.page-flow .split{display:revert;gap:revert;grid-template-columns:revert;align-items:revert}.page-flow .split img{width:revert;border-radius:revert;box-shadow:revert;object-fit:revert;aspect-ratio:revert}.page-flow .split h2{margin:revert;font-size:revert}.page-flow .split h2:after{content:revert;display:revert;width:revert;height:revert;background:revert;margin-top:revert}.page-flow .split p{color:revert}.page-flow .faq details{background:revert;border:revert;border-radius:revert;padding:revert;margin-bottom:revert}.page-flow .faq summary{cursor:revert;font-weight:revert;list-style:revert}.page-flow .faq summary::-webkit-details-marker{display:revert}.page-flow .faq summary:before{content:revert;color:revert;margin-right:revert;font-weight:revert}.page-flow .faq p{margin:revert;color:revert;padding-left:revert}.page-flow .faq p:before{content:revert;color:revert;font-weight:revert;margin-right:revert;margin-left:revert}.page-flow .closing{text-align:revert;padding:revert;background:revert}.page-flow .closing-box{background:revert;border:revert;border-radius:revert;padding:revert;box-shadow:revert;max-width:revert;margin:revert}.page-flow .closing h2{margin:revert}.page-flow .closing p{margin:revert;color:revert}@media (width<=860px){.page-flow .cards,.page-flow .reasons,.page-flow .steps,.page-flow .split,.page-flow .steps{grid-template-columns:revert}.page-flow .hero{background:revert;min-height:revert;padding:revert;flex-direction:revert;align-items:revert}.page-flow .hero:before{position:revert;inset:revert;display:revert;width:revert;height:revert;align-self:revert;transform:revert;flex:revert;background:revert;background-position:revert;background-size:revert;background-repeat:revert}.page-flow .hero-inner{max-width:revert;padding:revert}.page-flow .hero h1{font-size:revert}}.page-flow .sec-head h2:after{width:revert;height:revert;border-radius:revert;background:revert}.page-flow .menu-toggle{display:revert}@media (width<=860px){.page-flow .menu-toggle{grid-area:revert;display:revert;align-items:revert;justify-content:revert;width:revert;height:revert;padding:revert;margin:revert;background:revert;border:revert;border-radius:revert;cursor:revert;color:revert}.page-flow .menu-toggle:focus-visible{outline:revert;outline-offset:revert}.page-flow .menu-toggle-bars{display:revert;flex-direction:revert;gap:revert;width:revert}.page-flow .menu-toggle-bars span{display:revert;height:revert;border-radius:revert;background:revert;transition:revert}.page-flow [id]{scroll-margin-top:revert}}.page-flow{--orange:#e86402;--orange-nav:#e86402;--orange-hover:#e86402;--text:#333;--muted:#444;--line:#e6e6e6;--bg:#fff;--bg-soft:#f7f7f7;--footer:#595959;--link-news:#03c;--radius:5px;--max:1100px;--shadow:0 4px 14px #0000000f;color:var(--text);background:var(--bg);letter-spacing:.02em;margin:0;font-family:Hiragino Sans,Hiragino Kaku Gothic ProN,Yu Gothic,Noto Sans JP,Meiryo,sans-serif;font-size:16px;line-height:1.75}.page-flow a{color:var(--orange);text-decoration:none}.page-flow a:hover{color:var(--orange-hover);text-decoration:underline}.page-flow img{vertical-align:middle;max-width:100%;height:auto}.page-flow .wrap{width:min(100% - 32px, var(--max));margin-inline:auto}.page-flow .btn{cursor:pointer;letter-spacing:.06em;border:2px solid #0000;border-radius:4px;justify-content:center;align-items:center;gap:6px;padding:11px 22px;font-size:14px;font-weight:700;transition:background .15s,border-color .15s,box-shadow .15s;display:inline-flex;text-decoration:none!important}.page-flow .btn-orange{background:var(--orange);color:#fff;border-color:var(--orange);box-shadow:0 3px 8px #e8640259}.page-flow .btn-orange:hover{background:var(--orange-hover);color:#fff}.page-flow .btn-outline{color:var(--text);background:#fff;border-color:#ccc}.page-flow .btn-outline:hover{border-color:var(--orange);color:var(--orange)}.page-flow .btn-lg{padding:14px 28px;font-size:15px}.page-flow .breadcrumb{color:var(--muted);padding:16px 0 0;font-size:13px}.page-flow .breadcrumb a{color:var(--muted)}.page-flow .page-hero{border-bottom:1px solid var(--line);background:var(--bg-soft);padding:28px 0 8px}.page-flow .page-hero .tags{flex-wrap:wrap;gap:8px;margin-bottom:12px;display:flex}.page-flow .tag{letter-spacing:.04em;border-radius:2px;padding:3px 10px;font-size:12px;font-weight:700;display:inline-block}.page-flow .tag-orange{background:var(--orange);color:#fff}.page-flow .tag-outline{color:var(--orange);border:1px solid var(--orange);background:#fff}.page-flow .page-hero h1{margin:0 0 12px;font-size:clamp(1.45rem,2.8vw,1.95rem);font-weight:800;line-height:1.4}.page-flow .page-hero .lead{max-width:760px;color:var(--muted);margin:0 0 8px}.page-flow .list-body{padding:32px 0 48px}.page-flow .list-section{margin:0 0 28px}.page-flow .list-section+.list-section{border-top:1px solid var(--line);margin-top:40px;padding-top:32px}.page-flow .list-section>h2{border-left:4px solid var(--orange);color:var(--text);margin:0 0 12px;padding-left:10px;font-size:1.15rem;font-weight:800;line-height:1.4}.page-flow .list-section>h3{color:var(--text);margin:20px 0 8px;font-size:1.02rem;font-weight:800}.page-flow .list-section .sec-note{color:var(--muted);margin:0 0 14px;font-size:13px;line-height:1.7}.page-flow .notes{color:var(--muted);margin:14px 0 0;padding:0 0 0 1.2em;font-size:13px}.page-flow .notes li{margin:4px 0}.page-flow .online-box{border-radius:var(--radius);box-shadow:var(--shadow);background:#fff8ef;border:1px solid #f0d4a8;margin:0 0 28px;padding:16px 18px}.page-flow .online-box h2{color:var(--orange);border:none;margin:0 0 10px;padding:0;font-size:1.05rem;font-weight:800}.page-flow .online-box ul{margin:0;padding:0 0 0 1.2em}.page-flow .online-box li{margin:6px 0}.page-flow .steps{counter-reset:flowstep;gap:12px;margin:0;padding:0;list-style:none;display:grid}.page-flow .steps li{counter-increment:flowstep;border:1px solid var(--line);border-radius:var(--radius);box-shadow:var(--shadow);background:#fff;grid-template-columns:52px 1fr;align-items:start;gap:12px;padding:14px 16px;display:grid}.page-flow .steps li:before{content:"STEP." counter(flowstep);color:#fff;background:var(--orange);text-align:center;letter-spacing:.02em;border-radius:4px;padding:6px 4px;font-size:11px;font-weight:800;line-height:1.3}.page-flow .steps .step-body{font-size:14px}.page-flow .steps .step-body strong{margin-bottom:2px;display:block}.page-flow .timeline{border-left:3px solid #f0d4a8;margin:0;padding:0;list-style:none}.page-flow .timeline li{padding:0 0 18px 18px;position:relative}.page-flow .timeline li:last-child{padding-bottom:0}.page-flow .timeline li:before{content:"";background:var(--orange);border:2px solid #fff;border-radius:50%;width:11px;height:11px;position:absolute;top:6px;left:-7px;box-shadow:0 0 0 1px #f0d4a8}.page-flow .timeline .time{color:var(--orange);margin-bottom:4px;font-size:14px;font-weight:800;display:inline-block}.page-flow .timeline p{color:var(--muted);margin:0 0 4px;font-size:14px}.page-flow .rule-card{border:1px solid var(--line);border-radius:var(--radius);box-shadow:var(--shadow);background:#fff;margin:0 0 12px;padding:14px 16px}.page-flow .rule-card h3{color:var(--text);margin:0 0 8px;font-size:1rem;font-weight:800}.page-flow .rule-card p{margin:0 0 8px}.page-flow .rule-card p:last-child{margin-bottom:0}.page-flow .warn{border-left:3px solid var(--orange-hover);background:#fff5f0;margin:8px 0 0;padding:8px 12px;font-size:13px}.page-flow .access-box{background:var(--bg-soft);border:1px solid var(--line);border-radius:var(--radius);padding:16px 18px}.page-flow .access-box p{margin:0}.page-flow .closing-msg{background:var(--bg-soft);border-radius:var(--radius);border:1px solid var(--line);padding:20px 22px}.page-flow .closing-msg h2{border-left:4px solid var(--orange);margin:0 0 12px;padding-left:10px;font-size:1.1rem;font-weight:800}.page-flow .closing-msg p{margin:0 0 10px}.page-flow .closing-msg p:last-child{margin-bottom:0}.page-flow .cta-row{flex-wrap:wrap;gap:10px;display:flex}.page-flow section.band{background:var(--orange);color:#fff;text-align:center;padding:36px 0}.page-flow section.band p{margin:0 0 14px;font-size:1.15rem;font-weight:700}@media (width<=860px){.page-flow .steps li{grid-template-columns:1fr}.page-flow .steps li:before{width:fit-content;padding:4px 8px}}.page-flow .step-figure{border:1px solid var(--line);border-radius:var(--radius);box-shadow:var(--shadow);background:#fff;grid-column:1/-1;justify-self:center;width:70%;max-width:70%;margin:14px auto 2px;overflow:hidden}.page-flow .step-figure img{width:100%;height:auto;display:block}.page-flow .step-figure figcaption{color:var(--muted);background:var(--bg-soft);border-top:1px solid var(--line);margin:0;padding:8px 12px;font-size:12px}.page-flow .btn{text-align:center;min-height:46px;line-height:1.4}.page-flow .btn-orange{color:#fff;box-shadow:0 3px 8px #e8640240}.page-flow .btn-orange:hover{color:#fff;border-color:var(--orange);box-shadow:0 4px 12px #e8640252}.page-flow .tag{justify-content:center;align-items:center;padding:5px 12px;line-height:1.4;display:inline-flex}.page-flow .breadcrumb{padding:18px 0}.page-flow .page-hero{text-align:center;background:#fff;padding:40px 0 44px}.page-flow .page-hero .tags{justify-content:center;margin-bottom:16px}.page-flow .page-hero h1{color:#222;margin-bottom:18px;font-size:clamp(1.55rem,3.2vw,2.15rem)}.page-flow .page-hero h1:after{content:"";background:var(--orange);border-radius:2px;width:60px;height:4px;margin:16px auto 0;display:block}.page-flow .page-hero .lead{margin:0 auto;font-size:16px}.page-flow .list-body{background:var(--bg-soft);padding:56px 0}.page-flow .list-section{border:1px solid var(--line);border-radius:var(--radius);box-shadow:var(--shadow);background:#fff;margin:0 0 24px;padding:28px;scroll-margin-top:150px;display:flow-root}.page-flow .list-section+.list-section{margin-top:0;padding-top:28px}.page-flow .list-section>h2,.page-flow .closing-msg h2{text-align:center;border:none;margin-bottom:28px;padding:0;font-size:clamp(1.35rem,2.2vw,1.7rem);line-height:1.4}.page-flow .list-section>h2:after,.page-flow .closing-msg h2:after{content:"";background:var(--orange);border-radius:2px;width:60px;height:4px;margin:10px auto 0;display:block}.page-flow .list-section>h3{border-left:4px solid var(--orange);margin-bottom:20px;padding-left:10px;font-size:1.15rem}.page-flow .list-section p{margin:0 0 14px}.page-flow .list-section .sec-note,.page-flow .notes{font-size:14px;line-height:1.75}.page-flow .list-section .sec-note{margin-bottom:20px}.page-flow .list-section a:not(.btn){text-underline-offset:3px;text-decoration:underline}.page-flow .online-box{border-color:var(--line);border-top:4px solid var(--orange);background:#fff;margin-bottom:24px;padding:28px}.page-flow .online-box h2{color:var(--text);margin-bottom:16px;font-size:1.15rem}.page-flow .steps{gap:16px}.page-flow .steps li{box-shadow:none;grid-template-columns:64px minmax(0,1fr);gap:16px;padding:20px}.page-flow .steps li:before{background:var(--orange);color:#fff;justify-content:center;align-items:center;min-height:32px;display:flex}.page-flow .steps .step-body{min-width:0;font-size:16px}.page-flow .step-figure{margin-top:8px}.page-flow .step-figure figcaption{color:var(--muted);font-size:13px}.page-flow .timeline{border-color:var(--orange);margin:20px 0 0 6px}.page-flow .timeline li{padding:0 0 24px 22px}.page-flow .timeline .time,.page-flow .timeline p{color:var(--text);font-size:16px}.page-flow .rule-card{box-shadow:none;margin-bottom:16px;padding:20px}.page-flow .rule-card h3{border-left:4px solid var(--orange);margin-bottom:14px;padding-left:10px;font-size:1.1rem}.page-flow .warn{border-color:var(--orange);color:var(--text);background:#fff8f2;padding:12px 16px;font-size:14px}.page-flow .access-box{padding:20px}.page-flow .closing-msg{background:#fff;border:none;padding:0}.page-flow .cta-row{gap:10px}.page-flow a:focus-visible{outline-offset:4px;outline:3px solid #333}@media (width<=860px){.page-flow .page-hero{padding:28px 0 32px}.page-flow .list-body{padding:32px 0}.page-flow .list-section,.page-flow .list-section+.list-section,.page-flow .online-box{padding:20px}.page-flow .list-section{scroll-margin-top:330px}.page-flow .list-section>h2,.page-flow .closing-msg h2{margin-bottom:24px}.page-flow .steps li{grid-template-columns:minmax(0,1fr);padding:16px}.page-flow .steps li:before{width:fit-content;min-height:28px;padding:4px 8px}.page-flow .step-figure{width:100%;max-width:100%}.page-flow .rule-card{padding:16px}.page-flow .cta-row .btn{max-width:100%}}.page-flow .rule-card ul{margin:0 0 8px;padding-left:1.2em}.page-flow .rule-card li{margin-bottom:4px}.page-flow .fee-table{border-collapse:collapse;width:100%;margin:4px 0 12px;font-size:14px}.page-flow .fee-table th,.page-flow .fee-table td{text-align:center;white-space:nowrap;border:1px solid #e6e6e6;padding:6px 4px}.page-flow .fee-table th{background:#f7f7f7;font-weight:700}.page-flow .fee-table td{color:#e86402;font-weight:800}.page-flow .fee-table th:first-child{white-space:normal}@media (width<=420px){.page-flow .fee-table{font-size:12px}.page-flow .fee-table th,.page-flow .fee-table td{padding:6px 2px}}.page-flow .rule-link{font-size:14px}