.guide95-summary { padding: 16px 20px; border-left: 4px solid #8fb545; border-radius: 0 12px 12px 0; background: #f6faee; }
.guide95-options { display: grid; grid-template-columns: repeat(3, minmax(0, 1fr)); gap: 14px; margin: 18px 0; }
.guide95-option { padding: 19px; border: 1px solid #b7cdd0; border-radius: 15px; background: linear-gradient(140deg,#f7fbf1,#eaf2fb); }
.guide95-option h3 { margin-top: 0; font-size: 1.3rem; }
.guide95-option p { margin: .6rem 0; font-size: .98rem; }
.guide95-option .guide95-rate { color: #426b32; font-weight: 700; }
.guide95-vat { display: grid; grid-template-columns: repeat(2,minmax(0,1fr)); gap: 18px; }
.guide95-vat h3 { margin-top: 0; }
.guide95-vat ul { padding-left: 1.1rem; }
@media (max-width: 767px) {
 .guide95-options, .guide95-vat { grid-template-columns: minmax(0, 1fr); gap: 12px; }
 .guide95-option { padding: 15px; }
 .guide95-options { margin: 12px 0; }
 .guide95-option p { margin: .4rem 0; }
}

.guide96-flow {
  display: grid;
  gap: 16px;
  margin: 18px 0;
  padding: 0;
  list-style: none;
}
.guide96-route {
  display: grid;
  grid-template-columns: minmax(0, 1fr) 44px minmax(0, 1.15fr);
  align-items: center;
  gap: 15px;
  border: 1px solid #c3d7dd;
  border-radius: 16px;
  padding: 17px;
  background: linear-gradient(110deg, #f2f7e9, #edf4fc);
}
.guide93-panel .guide96-route + .guide96-route {
  margin-top: 0;
}
.guide96-condition {
  display: flex;
  align-items: center;
  gap: 14px;
  min-width: 0;
}
.guide96-condition img {
  display: block;
  width: 96px;
  height: 77px;
  flex: 0 0 96px;
  object-fit: contain;
}
.guide96-badge {
  display: block;
  color: #527336;
  font: 700 .7rem/1.4 Roboto, Arial, sans-serif;
  letter-spacing: .12em;
  text-transform: uppercase;
  margin-bottom: 4px;
}
.guide93 .guide96-route h3 {
  margin: 0;
  font-size: 1.13rem;
  line-height: 1.25;
}
.guide96-result {
  min-width: 0;
  background: #ffffffa6;
  border-radius: 11px;
  padding: 13px 15px;
}
.guide96-result p {
  font-size: .92rem;
  line-height: 1.5;
  margin: 7px 0;
}
.guide96-result a {
  display: inline-block;
  min-height: 24px;
  font-size: .9rem;
  font-weight: 600;
}
.guide96-arrow svg {
  display: block;
  width: 44px;
  height: 30px;
  fill: none;
  stroke: #5b843a;
  stroke-width: 3;
  stroke-linecap: round;
  stroke-linejoin: round;
}
.guide93 .guide96-reference {
  margin-top: 14px;
  padding: 12px 15px;
  border: 1px solid #c3d7dd;
  border-radius: 12px;
  background: #f6faf1;
  scroll-margin-top: calc(var(--svc80-menu-height, 132px) + 18px);
}
.guide96-reference[open] > summary {
  margin-bottom: 12px;
}
@media (max-width: 767px) {
  .guide96-route {
    grid-template-columns: minmax(0, 1fr);
    gap: 8px;
    padding: 13px;
  }
  .guide96-condition { gap: 12px; }
  .guide96-condition img { width: 76px; height: 61px; flex-basis: 76px; }
  .guide96-arrow {
    justify-self: center;
    display: grid;
    place-items: center;
    width: 28px;
    height: 32px;
  }
  .guide96-arrow svg { width: 32px; height: 24px; transform: rotate(90deg); }
  .guide96-result { padding: 12px; }
}