body { font-family: ipag, sans-serif; font-size: 11pt; color: #333; }
h1 { text-align: center; font-size: 22pt; margin-bottom: 30px; border-bottom: 2px solid #333; padding-bottom: 10px; }
.header { width: 100%; margin-bottom: 20px; }
.header td { vertical-align: top; padding: 0; }
.header-left { width: 55%; }
.header-right { width: 45%; text-align: right; font-size: 10pt; color: #666; }
.addressee { font-size: 14pt; font-weight: bold; margin-bottom: 5px; }
.honorific { font-size: 12pt; }
table.detail { width: 100%; border-collapse: collapse; margin: 20px 0; }
table.detail th, table.detail td { border: 1px solid #ccc; padding: 8px 12px; }
table.detail th { background: #f5f5f5; text-align: left; width: 30%; }
.amount-row td { font-size: 14pt; font-weight: bold; }
.footer { margin-top: 40px; font-size: 9pt; color: #999; text-align: center; }
.tax-no { font-size: 9pt; color: #666; margin-top: 10px; }
