:root{--color-primary: #1d4ed8;--color-primary-hover: #1e40af;--color-primary-active: #1e3a8a;--color-primary-light: #e0e7ff;--color-primary-subtle: #eef2ff;--color-primary-border: #c7d2fe;--color-danger: #dc2626;--color-danger-hover: #b91c1c;--color-danger-light: #fef2f2;--color-danger-border: #fca5a5;--color-success: #047857;--color-success-hover: #065f46;--color-success-light: #ecfdf5;--color-success-border: #6ee7b7;--color-warning: #d97706;--color-warning-hover: #b45309;--color-warning-text: #92400e;--color-warning-light: #fffbeb;--color-warning-border: #fcd34d;--color-info: #0e7490;--color-info-light: #ecfeff;--color-info-border: #67e8f9;--color-source-manual: #475569;--color-source-manual-light: #f1f5f9;--color-source-bank: #1d4ed8;--color-source-bank-light: #e0e7ff;--color-source-ocr: #7c3aed;--color-source-ocr-light: #f3e8ff;--color-source-payroll:#0e7490;--color-source-payroll-light:#ecfeff;--color-debit: #1d4ed8;--color-debit-soft: #eef2ff;--color-credit: #dc2626;--color-credit-soft: #fef2f2;--color-amount: #0f172a;--color-amount-neg: #dc2626;--color-amount-pos: #047857;--color-amount-zero: #94a3b8;--color-gray-50: #f8fafc;--color-gray-100: #f1f5f9;--color-gray-200: #e2e8f0;--color-gray-300: #cbd5e1;--color-gray-400: #94a3b8;--color-gray-500: #64748b;--color-gray-600: #475569;--color-gray-700: #334155;--color-gray-800: #1e293b;--color-gray-900: #0f172a;--color-bg: #f6f8fb;--color-surface: #ffffff;--color-surface-raised: #ffffff;--color-surface-sunken: #f8fafc;--color-border: #e2e8f0;--color-border-strong: #cbd5e1;--color-border-subtle: #eef2f6;--color-text: #0f172a;--color-text-secondary: #334155;--color-text-muted: #64748b;--color-text-subtle: #94a3b8;--color-text-on-primary: #ffffff;--color-overlay: rgb(15 23 42 / .45);--radius-sm: 4px;--radius-md: 6px;--radius-lg: 10px;--radius-full: 9999px;--shadow-xs: 0 1px 2px 0 rgb(15 23 42 / .04);--shadow-sm: 0 1px 3px 0 rgb(15 23 42 / .06), 0 1px 2px -1px rgb(15 23 42 / .05);--shadow-md: 0 4px 8px -2px rgb(15 23 42 / .08), 0 2px 4px -2px rgb(15 23 42 / .05);--shadow-lg: 0 12px 24px -6px rgb(15 23 42 / .12), 0 4px 8px -4px rgb(15 23 42 / .08);--shadow-overlay: var(--shadow-lg);--shadow-focus: 0 0 0 3px rgb(29 78 216 / .35);--shadow-focus-danger: 0 0 0 3px rgb(220 38 38 / .3);--space-1: 4px;--space-2: 8px;--space-3: 12px;--space-4: 16px;--space-5: 20px;--space-6: 24px;--space-8: 32px;--space-10: 40px;--font-sans: "Noto Sans TC", "Noto Sans JP", system-ui, -apple-system, "Segoe UI", sans-serif;--font-mono: ui-monospace, "Roboto Mono", "Cascadia Code", "Source Code Pro", Menlo, Consolas, monospace;--font-tabular: var(--font-mono);--fs-xs: 11px;--lh-xs: 16px;--fs-sm: 12px;--lh-sm: 18px;--fs-base: 13px;--lh-base: 20px;--fs-md: 14px;--lh-md: 22px;--fs-lg: 16px;--lh-lg: 24px;--fs-xl: 20px;--lh-xl: 28px;--fs-2xl: 26px;--lh-2xl: 34px;--fs-num: 13px;--fs-num-lg: 15px;--fw-normal: 400;--fw-medium: 500;--fw-semibold: 600;--fw-bold: 700;--letter-spacing-num: .01em;--table-cell-py: 8px;--table-cell-px: 12px;--table-cell-py-compact: 5px;--table-header-bg: var(--color-surface-sunken);--transition: .15s ease;--transition-fast: .12s ease;--ease: cubic-bezier(.2, 0, 0, 1);--z-header: 100;--z-overlay: 1000}*,*:before,*:after{box-sizing:border-box}html,body{margin:0;padding:0;font-family:var(--font-sans);font-size:var(--fs-md);line-height:1.5;color:var(--color-text);background:var(--color-bg);-webkit-font-smoothing:antialiased;text-rendering:optimizeLegibility}.app-header{position:sticky;top:0;z-index:var(--z-header);background:var(--color-surface);border-bottom:1px solid var(--color-border);box-shadow:var(--shadow-sm)}.app-header-inner{max-width:1400px;margin:0 auto;padding:0 var(--space-6);display:flex;align-items:center;gap:var(--space-6);height:56px}.app-logo{font-size:var(--fs-lg);font-weight:var(--fw-bold);color:var(--color-primary);text-decoration:none;white-space:nowrap;flex-shrink:0}.app-nav{display:flex;gap:var(--space-1);list-style:none;margin:0;padding:0;overflow-x:auto;scrollbar-width:thin}.app-nav-wrap{position:relative;flex:1 1 auto;min-width:0}.app-nav-wrap:after{content:"";position:absolute;top:0;right:0;bottom:0;width:24px;pointer-events:none;background:linear-gradient(90deg,transparent,var(--color-surface))}.app-nav a{display:block;padding:var(--space-2) var(--space-3);border-radius:var(--radius-md);color:var(--color-text-secondary);text-decoration:none;white-space:nowrap;font-size:var(--fs-base);transition:background var(--transition),color var(--transition),box-shadow var(--transition)}.app-nav a:hover{background:var(--color-gray-100);color:var(--color-gray-900)}.app-nav a:focus-visible{outline:none;box-shadow:var(--shadow-focus)}.app-nav a[aria-current=page],.app-nav a.active{background:var(--color-primary-subtle);color:var(--color-primary);font-weight:var(--fw-semibold);box-shadow:inset 0 -2px 0 var(--color-primary)}.nav-group-label{display:none}.nav-toggle{display:none;align-items:center;justify-content:center;width:40px;height:36px;margin-left:auto;padding:0;background:transparent;border:1px solid var(--color-border-strong);border-radius:var(--radius-md);color:var(--color-text-secondary);cursor:pointer;flex-shrink:0;transition:background var(--transition),box-shadow var(--transition)}.nav-toggle:hover{background:var(--color-gray-100)}.nav-toggle:focus-visible{outline:none;box-shadow:var(--shadow-focus)}.nav-toggle .nav-toggle-bar{display:block;width:18px;height:2px;background:currentColor;border-radius:2px}.nav-toggle .nav-toggle-bar+.nav-toggle-bar{margin-top:4px}.nav-backdrop{display:none;position:fixed;inset:0;background:var(--color-overlay);z-index:calc(var(--z-header) - 1)}@media (max-width: 1023.98px){.nav-toggle{display:inline-flex}.app-nav-wrap{position:fixed;top:0;right:0;bottom:0;width:min(300px,84vw);background:var(--color-surface-raised);box-shadow:var(--shadow-lg);z-index:var(--z-header);overflow-y:auto;padding:var(--space-4) var(--space-3) var(--space-8);transform:translate(100%);transition:transform .2s var(--ease);flex:none}.app-nav-wrap:after{content:none}.app-nav{flex-direction:column;gap:2px;overflow-x:visible}.app-nav a{white-space:normal}.app-nav a[aria-current=page],.app-nav a.active{box-shadow:none}.nav-group-label{display:block;margin:var(--space-3) 0 var(--space-1);padding:0 var(--space-3);font-size:var(--fs-xs);font-weight:var(--fw-semibold);letter-spacing:.04em;text-transform:none;color:var(--color-text-muted)}.nav-group-label:first-child{margin-top:0}body[data-nav-open=true] .app-nav-wrap{transform:translate(0)}body[data-nav-open=true] .nav-backdrop{display:block}}.app-main{max-width:1400px;margin:0 auto;padding:var(--space-6)}.page-title{font-size:var(--fs-xl);font-weight:var(--fw-bold);margin:0 0 var(--space-5);color:var(--color-gray-900);border-left:4px solid var(--color-primary);padding-left:var(--space-3)}.section-title{font-size:var(--fs-sm);font-weight:var(--fw-semibold);color:var(--color-text-muted);border-bottom:1px solid var(--color-border);padding-bottom:var(--space-1);margin-bottom:var(--space-2)}.card{background:var(--color-surface);border:1px solid var(--color-border);border-radius:var(--radius-lg);padding:var(--space-5);box-shadow:var(--shadow-xs)}.card:hover{box-shadow:var(--shadow-sm)}.card--raised{box-shadow:var(--shadow-md)}.card--tight{padding:var(--space-4)}.card+.card{margin-top:var(--space-4)}.card--debit{border-left:3px solid var(--color-debit)}.card--credit{border-left:3px solid var(--color-credit)}.card-title{font-size:var(--fs-lg);font-weight:var(--fw-semibold);margin:0 0 var(--space-4);color:var(--color-text)}.data-table{width:100%;border-collapse:collapse;font-size:var(--fs-base)}.data-table th{background:var(--table-header-bg);border-bottom:1px solid var(--color-border-strong);padding:var(--table-cell-py) var(--table-cell-px);text-align:left;font-weight:var(--fw-semibold);color:var(--color-text-secondary);white-space:nowrap;position:sticky;top:0}.data-table td{border-bottom:1px solid var(--color-border-subtle);padding:var(--table-cell-py) var(--table-cell-px);color:var(--color-text-secondary)}.data-table tr:last-child td{border-bottom:none}.data-table tr:hover td{background:var(--color-primary-subtle)}.data-table--compact th,.data-table--compact td{padding-top:var(--table-cell-py-compact);padding-bottom:var(--table-cell-py-compact)}.data-table--zebra tbody tr:nth-child(2n) td{background:var(--color-surface-sunken)}.data-table tfoot td,.data-table .row-total td{border-top:1px solid var(--color-border-strong);font-weight:var(--fw-semibold);background:var(--color-surface-sunken)}.num{font-family:var(--font-tabular);font-variant-numeric:tabular-nums;text-align:right;letter-spacing:var(--letter-spacing-num);color:var(--color-amount)}.num--neg{color:var(--color-amount-neg)}.num--pos{color:var(--color-amount-pos)}.num--zero{color:var(--color-amount-zero)}.table-scroll{position:relative;overflow-x:auto;-webkit-overflow-scrolling:touch;border:1px solid var(--color-border);border-radius:var(--radius-lg)}.table-link{color:var(--color-primary);text-decoration:underline;text-underline-offset:2px;border-radius:var(--radius-sm)}.table-link:hover{color:var(--color-primary-hover)}.table-link:focus-visible{outline:none;box-shadow:var(--shadow-focus)}.unit{color:var(--color-text-muted);font-size:var(--fs-xs);margin-left:2px}.btn{display:inline-flex;align-items:center;justify-content:center;gap:var(--space-2);padding:var(--space-2) var(--space-4);border-radius:var(--radius-md);font-size:var(--fs-base);font-weight:var(--fw-medium);cursor:pointer;border:1px solid transparent;transition:background var(--transition),box-shadow var(--transition),color var(--transition),opacity 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transparent}.badge-active{background:var(--color-success-light);color:var(--color-success);border-color:var(--color-success-border)}.badge-reversed{background:var(--color-gray-100);color:var(--color-gray-500);border-color:var(--color-gray-200)}.badge-draft{background:var(--color-warning-light);color:var(--color-warning-text);border-color:var(--color-warning-border)}.badge-source-manual{background:var(--color-source-manual-light);color:var(--color-source-manual)}.badge-source-bank{background:var(--color-source-bank-light);color:var(--color-source-bank)}.badge-source-ocr{background:var(--color-source-ocr-light);color:var(--color-source-ocr)}.badge-source-payroll{background:var(--color-source-payroll-light);color:var(--color-source-payroll)}.badge-tax{background:var(--color-gray-100);color:var(--color-gray-700)}.skip-link{position:absolute;left:-9999px;top:auto;width:1px;height:1px;overflow:hidden}.skip-link:focus{position:fixed;top:.5rem;left:.5rem;width:auto;height:auto;padding:.5rem 1rem;background:var(--color-primary);color:var(--color-text-on-primary);border-radius:var(--radius-md);z-index:calc(var(--z-overlay) + 1)}.kv-row{display:flex;justify-content:space-between;align-items:baseline;gap:var(--space-3);padding:var(--space-2) 0;border-bottom:1px solid var(--color-border-subtle)}.kv-row .kv-label{color:var(--color-text-muted)}.empty-state{text-align:center;color:var(--color-text-muted);padding:var(--space-8)}.toolbar{display:flex;gap:var(--space-2);align-items:center;flex-wrap:wrap;margin-bottom:var(--space-4)}.report-cols{display:grid;grid-template-columns:1fr;gap:var(--space-6)}@media (min-width: 768px){.report-cols{grid-template-columns:1fr 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var(--color-danger);padding-left:var(--space-3)}.skeleton{background:linear-gradient(90deg,var(--color-gray-100) 25%,var(--color-gray-200) 37%,var(--color-gray-100) 63%);background-size:400% 100%;animation:skeleton 1.4s ease infinite;border-radius:var(--radius-sm)}@keyframes skeleton{to{background-position:-100% 0}}@media (prefers-reduced-motion: reduce){.skeleton{animation:none}}.visually-hidden{position:absolute;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0 0 0 0);white-space:nowrap;border:0}@media print{:root{--color-bg: #ffffff}.app-header,.app-nav,.app-nav-wrap,.nav-toggle,.nav-backdrop,.skip-link,.toolbar,.mock-banner,.no-print{display:none!important}html,body{background:#fff;color:#000}.app-main{max-width:none;padding:0}.print-meta{display:block}.card{box-shadow:none!important;border:none;padding:0;background:#fff}.card+.card{margin-top:var(--space-6)}.table-scroll{overflow:visible!important;border:none!important;border-radius:0!important}.data-table th{position:static;background:#f2f2f2!important;color:#000;border-bottom:1px solid #000}.data-table thead{display:table-header-group}.data-table td{color:#000;border-bottom:1px solid #ccc}.data-table tfoot td,.data-table .row-total td{border-top:1px solid #000;font-weight:var(--fw-bold);background:#f2f2f2!important}.data-table tr:hover td{background:transparent!important}.num,.num--pos,.num--neg,.num--zero,.unit{color:#000!important}.alert{color:#000;background:#fff!important;border:1px solid #000}a{color:#000;text-decoration:none}}