:root{--ink:#182b2c;--muted:#58696a;--green:#275f55;--line:#d9e2df;--soft:#f3f7f5;--en:Manrope,Arial,sans-serif;--jp:"Noto Sans JP","Hiragino Kaku Gothic ProN",sans-serif}*{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:95px}body{margin:0;background:#fff;color:var(--ink);font-family:var(--jp);font-size:16px;line-height:1.95;-webkit-font-smoothing:antialiased}a{color:inherit;text-underline-offset:5px}button,a{-webkit-tap-highlight-color:transparent}a:focus-visible,summary:focus-visible{outline:3px solid #ae7127;outline-offset:5px}p,h1,h2,h3,h4,figure{margin:0}p+p{margin-top:1.2em}h1,h2,h3{line-height:1.6}em{font-style:normal;color:var(--green)}.wrap{width:min(1240px,calc(100% - 112px));margin-inline:auto}.site-header{height:98px;padding:0 4.4%;display:flex;align-items:center;border-bottom:1px solid var(--line);gap:40px}.logo{margin-right:auto;display:flex}.logo img{width:178px;height:auto}.site-header nav{display:flex;gap:32px;font:600 14px var(--en)}.site-header a{text-decoration:none}.site-header [aria-current]{color:var(--green);border-bottom:2px solid var(--green);padding-bottom:6px}.contact{font:600 14px var(--en);border:1px solid var(--ink);padding:13px 26px;border-radius:30px}.skip{position:absolute;left:16px;top:-80px;background:#fff;padding:10px;z-index:10}.skip:focus{top:10px}.breadcrumb{display:flex;gap:14px;padding-top:27px;color:var(--muted);font:500 12px var(--en);letter-spacing:.06em}.breadcrumb a{text-decoration:none}.hero-topline{display:flex;justify-content:space-between;border-bottom:1px solid var(--line);margin-top:53px;padding-bottom:18px}.eyebrow{font:700 13px var(--en);letter-spacing:.15em;color:var(--green)}.issue{font:600 12px var(--en);letter-spacing:.07em;color:var(--muted)}.issue span{padding:0 14px}.hero-grid{display:grid;grid-template-columns:1.45fr 1fr;gap:8%;padding:46px 0 48px}.category{font-size:14px;letter-spacing:.08em;margin-bottom:18px;color:var(--green);font-weight:600}h1{font-size:clamp(29px,3vw,44px);font-weight:600;letter-spacing:.02em;line-height:1.55}.subtitle{font-size:15px;color:var(--muted);margin-top:21px;line-height:1.9}.hero-lead{font-size:16px;margin-top:26px;line-height:2}.actions{display:flex;flex-wrap:wrap;gap:12px;margin-top:30px}.button{min-height:51px;padding:12px 23px;display:inline-flex;align-items:center;justify-content:center;gap:20px;border:1px solid var(--line);font-size:14px;font-weight:500;text-decoration:none;transition:background .2s,color .2s}.button.primary{background:var(--green);color:#fff;border-color:var(--green)}.button:hover{background:#e5eeea}.button.primary:hover{background:#163f38}.button span{font:600 10px var(--en);padding:2px 5px;border:1px solid #ffffff70;letter-spacing:.03em}.hero-note{padding:29px 32px;background:var(--soft);border-top:3px solid var(--green);align-self:stretch}.hero-note h2{font-size:27px;font-weight:500;line-height:1.65;margin-top:24px}.concept{margin-top:25px}.concept>div{display:grid;grid-template-columns:30px 1fr;column-gap:12px;position:relative;padding:11px 0;border-top:1px solid var(--line)}.concept span{grid-row:span 2;color:var(--green);font:500 14px var(--en);padding-top:7px}.concept strong{font-size:16px;font-weight:500}.concept small{font:500 10px var(--en);letter-spacing:.08em;color:var(--muted)}.note{font-size:13px;color:var(--muted);line-height:1.85}.hero-note .note{margin-top:18px}.metadata{display:flex;gap:44px;border-top:1px solid var(--line);padding:21px 0 31px;font-size:13px;flex-wrap:wrap}.metadata small{display:block;font:600 10px var(--en);letter-spacing:.1em;color:var(--muted);margin-bottom:7px}.metadata i{font-style:normal;color:var(--muted)}.chapter-nav{border-top:1px solid var(--line);border-bottom:1px solid var(--line);background:#fff;position:sticky;top:0;z-index:5}.chapter-nav>div{display:flex;justify-content:space-between;gap:24px}.chapter-nav a{text-decoration:none;white-space:nowrap;padding:20px 0;font-size:14px;border-bottom:2px solid transparent}.chapter-nav a.active{border-bottom-color:var(--green);color:var(--green)}.chapter-nav span{font:500 11px var(--en);color:var(--muted);margin-right:10px}.section{padding:92px 0;border-bottom:1px solid var(--line)}.section-head{display:grid;grid-template-columns:230px 1fr;gap:45px;margin-bottom:38px}.section-head .eyebrow{padding-top:12px;line-height:1.5}.section h2{font-size:30px;font-weight:500;letter-spacing:.02em}.text-column{margin-left:275px;max-width:760px}.text-column p{color:#3d5051}.standfirst{font-size:20px;line-height:1.95}.introduction-flow{display:flex;align-items:center;gap:12px;flex-wrap:wrap;padding:22px 0;margin:24px 0;border-block:1px solid var(--line);font-size:15px;color:var(--green)}.introduction-flow b{font-weight:500}.introduction-flow span{color:#839890}.key-points{display:grid;grid-template-columns:repeat(3,1fr);gap:38px;margin-top:45px}.key-points article{border-top:2px solid var(--green);padding-top:20px}.point-no{font:400 42px var(--en);color:#6c9288}.key-points h3{font-weight:500;font-size:20px;line-height:1.8;margin:15px 0}.key-points p{color:var(--muted);font-size:15px;line-height:2}.highlight{padding:24px 28px;background:var(--soft);border-left:3px solid var(--green);margin-top:30px}.highlight strong{font-weight:500}.chips{display:flex;flex-wrap:wrap;gap:9px;list-style:none;padding:0;margin:24px 0}.chips li{border:1px solid var(--line);padding:6px 13px;font-size:14px}.paths{display:grid;grid-template-columns:repeat(3,1fr);gap:22px;margin-top:32px}.path{padding:26px;background:var(--soft);border-top:2px solid var(--green)}.path:nth-child(2){background:#f1f5f8;border-color:#39617c}.path:nth-child(3){background:#f8f5ef;border-color:#867343}.path h3{font-size:19px;font-weight:500}.path .eyebrow{margin-bottom:12px;font-size:11px}.path ol{list-style:none;margin:25px 0 0;padding:0}.path li{font-size:15px;text-align:center;padding:13px 8px;background:#fff;border:1px solid #dde4e0;position:relative;margin-top:24px;min-height:56px;display:flex;align-items:center;justify-content:center}.path li:not(:first-child):before{content:"↓";position:absolute;top:-26px;color:var(--muted);font-size:15px}.paths+.note{margin-top:22px}.aging-table{width:100%;border-collapse:collapse;margin-top:30px;font-size:15px}.aging-table th,.aging-table td{text-align:left;border-bottom:1px solid var(--line);padding:16px 18px;vertical-align:top}.aging-table thead{background:var(--soft)}.aging-table th{font-weight:500}.aging-table tbody th{width:35%}.evidence-band{background:var(--soft)}.evidence-band .section{border:0}.evidence-intro{max-width:810px;margin-bottom:34px}.evidence-grid{display:grid;grid-template-columns:1fr 1fr;gap:28px}.evidence-panel{background:#fff;padding:31px 32px;border-top:3px solid var(--green)}.evidence-panel.unknown{border-color:#80734f}.evidence-panel h3{font-size:24px;font-weight:500;margin:12px 0 22px}.evidence-panel .eyebrow{font-size:11px}.evidence-panel ul{padding:0;list-style:none;margin:0}.evidence-panel li{border-top:1px solid var(--line);padding:19px 0;font-size:16px;line-height:1.8}.evidence-panel li small{display:block;font-size:13px;color:var(--green);margin-top:8px}.evidence-panel.unknown li small{color:#77643e}.evidence-panel .note{border-top:1px solid var(--line);padding-top:17px}.reference{color:var(--green);font-size:12px;margin-left:4px;white-space:nowrap}.important{background:#1f4942;color:#fff;padding:43px 48px;margin-top:40px}.important .eyebrow{color:#bcd4cb}.important h3{font-size:26px;font-weight:500;margin:17px 0}.important p{font-size:15px;color:#e0eae5}.important .chips li{border-color:#71958b;color:#e0eae5}.steps{list-style:none;padding:0;margin:0 0 0 275px;counter-reset:step}.steps li{position:relative;padding:0 0 31px 78px;counter-increment:step;min-height:117px}.steps li:before{content:counter(step,decimal-leading-zero);position:absolute;left:0;top:0;width:46px;height:46px;border:1px solid #8aafa1;border-radius:50%;display:grid;place-items:center;font:500 15px var(--en);background:#fff;z-index:1;color:var(--green)}.steps li:not(:last-child):after{content:"";position:absolute;left:23px;top:46px;bottom:0;border-left:1px solid var(--line)}.steps h3{font-size:20px;font-weight:500;margin-bottom:8px}.steps p{font-size:15px;color:var(--muted)}.policy-quote{font-size:27px;line-height:1.85;border-left:2px solid var(--green);padding-left:28px;margin:30px 0}.conclusion-line{font-size:24px!important;font-weight:500;color:var(--green)!important;line-height:1.9;margin-top:30px!important}.report-box{display:grid;grid-template-columns:220px 1fr;gap:48px;padding:44px;background:var(--soft)}.report-cover{width:100%;box-shadow:0 8px 24px #18332b15;border:1px solid var(--line)}.report-box h3{font-size:24px;font-weight:500;margin:12px 0}.report-box p{font-size:15px}.report-data{font-size:14px;margin-top:21px;line-height:2.1}.doi{display:block;font:500 13px var(--en);margin-top:24px;overflow-wrap:anywhere}.disclosure{margin-top:38px}.disclosure h3{font-size:19px;font-weight:500;margin-bottom:15px}.disclosure p{font-size:14px;color:var(--muted)}.author{display:grid;grid-template-columns:230px 1fr;gap:45px;padding:48px 0}.author h3{font-size:25px;font-weight:500;margin-bottom:6px}.author p{font-size:14px;color:var(--muted)}.author-links{display:flex;gap:24px;flex-wrap:wrap;margin-top:20px;font-size:14px}.references{margin-top:28px;border-top:1px solid var(--line);padding-top:24px}.references summary{cursor:pointer;font-size:15px}.references ul{padding-left:22px;font-size:13px;color:var(--muted)}.references li{margin:13px 0;overflow-wrap:anywhere}.footer{border-top:1px solid var(--line);padding-block:35px;display:flex;align-items:center;gap:30px;flex-wrap:wrap}.footer img{width:140px}.footer p{font:500 12px var(--en);margin:0 auto 0 0;color:var(--muted)}.footer>a:not(:first-child),.footer small{font-size:12px;color:var(--muted)}.mobile-break{display:none}@media(min-width:1500px){.hero-grid{gap:11%}}@media(max-width:1000px){.wrap{width:calc(100% - 64px)}.site-header{height:82px}.site-header nav{gap:20px}.hero-grid{gap:5%;grid-template-columns:1.3fr 1fr}.hero-note{padding:25px}.hero-note h2{font-size:24px}h1{font-size:32px}.section-head,.author{grid-template-columns:170px 1fr;gap:30px}.text-column,.steps{margin-left:200px}.chapter-nav a{font-size:13px}.chapter-nav span{display:none}.metadata{gap:25px}.key-points{gap:24px}.path{padding:19px}.section{padding:70px 0}}@media(max-width:700px){html{scroll-padding-top:70px}.wrap{width:calc(100% - 40px)}.site-header{height:75px;padding:0 20px;gap:15px}.logo img{width:143px}.site-header nav{gap:0}.site-header nav a{display:none}.site-header nav a[aria-current]{display:block;font-size:13px}.contact{font-size:12px;padding:9px 13px}.breadcrumb{font-size:10px;padding-top:22px}.hero-topline{margin-top:35px;padding-bottom:15px}.eyebrow{font-size:12px}.issue{font-size:10px}.issue span{padding:0 3px}.hero-grid{grid-template-columns:1fr;padding:30px 0;gap:32px}.category{font-size:13px}h1{font-size:clamp(27px,7.5vw,38px);line-height:1.65;letter-spacing:0}.subtitle{font-size:13px}.mobile-break{display:block}.hero-lead{font-size:15px;margin-top:21px}.hero-note{padding:25px}.hero-note h2{font-size:24px}.hero-note h2 br{display:none}.concept{margin-top:20px}.concept>div{padding:12px 0}.hero-note .note{font-size:13px}.metadata{display:grid;grid-template-columns:1fr 1fr;gap:17px;font-size:12px;padding-bottom:23px}.metadata>span:first-child{grid-column:span 2}.metadata small{font-size:9px;margin-bottom:3px}.button{font-size:13px;padding:12px 16px;gap:12px}.chapter-nav>div{width:100%;padding:0 20px;overflow:auto;justify-content:flex-start;gap:25px}.chapter-nav a{font-size:13px;padding:17px 0}.section{padding:58px 0}.section-head,.author{display:block;margin-bottom:26px}.section-head .eyebrow{padding-top:0;margin-bottom:16px}.section h2{font-size:25px}.text-column{margin-left:0}.standfirst{font-size:18px}.key-points{grid-template-columns:1fr;gap:30px}.point-no{font-size:32px}.key-points h3{font-size:20px;margin:10px 0}.key-points p{font-size:15px}.paths{grid-template-columns:1fr;gap:20px}.path{padding:23px}.path li{min-height:50px}.highlight{padding:20px;font-size:15px}.aging-table{font-size:14px}.aging-table th,.aging-table td{padding:14px 10px}.evidence-grid{grid-template-columns:1fr;gap:22px}.evidence-panel{padding:25px}.evidence-panel h3{font-size:22px}.important{padding:28px 24px}.important h3{font-size:23px}.important p{font-size:14px}.chips li{font-size:13px}.steps{margin-left:0}.steps li{padding-left:65px}.steps h3{font-size:19px}.policy-quote{font-size:22px;padding-left:20px}.conclusion-line{font-size:21px!important}.report-box{grid-template-columns:1fr;padding:26px;gap:28px}.report-cover{width:150px;display:block;margin:0 auto}.report-box h3{font-size:22px}.author{padding:35px 0;margin-bottom:0}.author>.eyebrow{margin-bottom:20px}.footer{gap:20px;padding-block:28px}.footer p{width:100%;order:2}.footer>a:not(:first-child){margin-left:auto}.footer small{order:3}.introduction-flow{gap:8px;font-size:14px}}@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}*{transition:none!important}}@media print{.site-header,.chapter-nav,.footer,.actions,.skip{display:none}.wrap{width:100%}.section{padding:30px 0}.hero-grid{grid-template-columns:1fr 1fr}.section-head{display:block}.text-column,.steps{margin-left:0}.evidence-panel,.path,.report-box{break-inside:avoid}body{font-size:11pt}.section h2{font-size:19pt}}

/* Keep the supplied square mark within the header. */
.logo{align-items:center;gap:12px}.logo img{width:60px;height:60px;object-fit:contain}.logo>span{font-size:17px;line-height:1.5;white-space:nowrap;font-weight:500}.logo small{display:block;font:500 10px var(--en);letter-spacing:.1em;margin-top:4px;color:var(--muted)}.hero-topline .issue{margin:0}.footer img{width:62px;height:62px;object-fit:contain}@media(max-width:700px){.logo{gap:7px}.logo img{width:42px;height:42px}.logo>span{font-size:13px}.logo small{font-size:9px}.site-header{gap:10px}.contact{padding:8px 11px}}

/* Preserve the PDF cover's A4 proportions at every viewport width. */
.report-cover{display:block;height:auto;aspect-ratio:828/1170;object-fit:contain}