:root{
  --bg:#0f172a; --panel:#1e293b; --panel2:#273449; --line:#334155;
  --text:#e2e8f0; --muted:#94a3b8;
  --accent:#38bdf8; --accent2:#a78bfa;
  --good:#22c55e; --warn:#f59e0b; --bad:#ef4444;
}
*{box-sizing:border-box}
html,body{margin:0;padding:0;background:var(--bg);color:var(--text);font-family:-apple-system,"Yu Gothic","Hiragino Sans","Noto Sans JP",sans-serif;font-size:14px}
h1,h2,h3,h4{margin:0}
a{color:var(--accent)}
button{cursor:pointer;border:1px solid var(--line);background:var(--panel2);color:var(--text);padding:6px 12px;border-radius:6px;font-size:13px}
button:hover{background:#374a64}
button.primary{background:var(--accent);color:#0b1220;border-color:var(--accent);font-weight:600}
button.primary:hover{background:#7dd3fc}
button.danger{background:var(--bad);border-color:var(--bad);color:#fff}
button.ghost{background:transparent}
button:disabled{opacity:.5;cursor:not-allowed}
/* v2.9: label をボタン風に表示 (ファイル入力ラッパー) */
.btn-label{cursor:pointer;display:inline-block;border:1px solid var(--line);background:transparent;color:var(--text);padding:6px 12px;border-radius:6px;font-size:13px;line-height:1.4}
.btn-label:hover{background:#374a64}
.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}
input,select,textarea{background:#0b1220;color:var(--text);border:1px solid var(--line);border-radius:6px;padding:6px 10px;font-size:13px;font-family:inherit}
input[type="number"]{text-align:right}
label{font-size:12px;color:var(--muted)}
.container{max-width:1400px;margin:0 auto;padding:16px}
header.topbar{display:flex;flex-wrap:wrap;align-items:center;justify-content:space-between;gap:12px;padding:12px 18px;background:linear-gradient(135deg,#1e293b,#0b1220);border-bottom:1px solid var(--line);position:sticky;top:0;z-index:10}
.brand{display:flex;align-items:center;gap:10px}
.brand .logo{width:32px;height:32px;background:linear-gradient(135deg,var(--accent),var(--accent2));border-radius:8px;display:flex;align-items:center;justify-content:center;font-weight:700;color:#0b1220}
.brand h1{font-size:16px;letter-spacing:.02em}
.brand small{display:block;color:var(--muted);font-size:11px;font-weight:400}
.userbox{display:flex;align-items:center;gap:10px;font-size:13px}
.userbox .role-badge{padding:2px 8px;border-radius:99px;font-size:11px;background:var(--panel2);color:var(--muted)}
.userbox .role-admin{background:rgba(167,139,250,.2);color:var(--accent2)}
.settings{display:flex;flex-wrap:wrap;gap:10px;align-items:flex-end}
.field{display:flex;flex-direction:column;gap:3px}
.field input{width:140px}
.toolbar{display:flex;gap:6px;flex-wrap:wrap}
.kpis{display:grid;grid-template-columns:repeat(auto-fit,minmax(190px,1fr));gap:12px;margin-top:14px}
.kpi{background:var(--panel);border:1px solid var(--line);border-radius:10px;padding:14px}
.kpi .label{color:var(--muted);font-size:12px}
.kpi .value{font-size:22px;font-weight:700;margin-top:6px;letter-spacing:-.01em}
.kpi .sub{font-size:11px;color:var(--muted);margin-top:2px}
.kpi.good .value{color:var(--good)}
.kpi.warn .value{color:var(--warn)}
.kpi.bad .value{color:var(--bad)}
.panel{background:var(--panel);border:1px solid var(--line);border-radius:10px;padding:14px;margin-top:14px}
.panel h2{font-size:14px;color:var(--muted);text-transform:uppercase;letter-spacing:.06em;margin-bottom:10px}
.grid-2{display:grid;grid-template-columns:1fr 1fr;gap:14px}
@media (max-width:900px){.grid-2{grid-template-columns:1fr}}
.tabs{display:flex;gap:4px;border-bottom:1px solid var(--line);margin-bottom:12px;flex-wrap:wrap}
.tab{padding:8px 14px;border-radius:6px 6px 0 0;color:var(--muted);background:transparent;border:none;font-size:13px}
.tab.active{background:var(--panel2);color:var(--text);font-weight:600}
table{width:100%;border-collapse:collapse;font-size:13px}
th,td{text-align:left;padding:8px 10px;border-bottom:1px solid var(--line)}
th{color:var(--muted);font-weight:500;font-size:12px;text-transform:uppercase;letter-spacing:.04em;background:#0b1220;position:sticky;top:0;z-index:1}
tr.short td{background:rgba(239,68,68,.08)}
.num{text-align:right;font-variant-numeric:tabular-nums}
.pos{color:var(--good)}
.neg{color:var(--bad)}
.warn{color:var(--warn);font-weight:600}
.pill{display:inline-block;padding:2px 8px;border-radius:99px;font-size:11px;font-weight:600}
.pill.c{background:rgba(34,197,94,.15);color:var(--good)}
.pill.u{background:rgba(245,158,11,.15);color:var(--warn)}
.scroll{max-height:520px;overflow:auto;border:1px solid var(--line);border-radius:8px}
.filterbar{display:flex;gap:10px;flex-wrap:wrap;align-items:center;margin-bottom:10px}
.modal{position:fixed;inset:0;background:rgba(0,0,0,.6);display:none;align-items:center;justify-content:center;z-index:50}
.modal.open{display:flex}
.modal-card{background:var(--panel);border:1px solid var(--line);border-radius:12px;padding:18px;width:520px;max-width:92vw;max-height:90vh;overflow:auto}
.modal-card h3{margin-bottom:10px}
.modal-row{display:grid;grid-template-columns:120px 1fr;gap:10px;align-items:center;margin-bottom:8px}
.modal-row label{color:var(--muted);font-size:12px}
.modal-foot{display:flex;justify-content:flex-end;gap:8px;margin-top:14px}
.chart-wrap{position:relative;height:340px}
.legend{display:flex;gap:12px;flex-wrap:wrap;font-size:12px;color:var(--muted);margin-top:6px}
.legend span::before{content:"";display:inline-block;width:10px;height:10px;border-radius:99px;margin-right:4px;vertical-align:middle}
.lg-c::before{background:var(--good)}
.lg-p::before{background:var(--accent2)}
.lg-w::before{background:var(--bad)}
.checkbox-cell{text-align:center}
.row-actions{display:flex;gap:6px;justify-content:flex-end}
.row-actions button{padding:3px 8px;font-size:11px}
.small-meta{font-size:11px;color:var(--muted)}
.alert{padding:10px 14px;border-radius:8px;margin-top:14px;display:flex;align-items:center;gap:10px;font-size:13px}
.alert.bad{background:rgba(239,68,68,.12);border:1px solid rgba(239,68,68,.4);color:#fca5a5}
.alert.good{background:rgba(34,197,94,.12);border:1px solid rgba(34,197,94,.4);color:#86efac}
.alert.warn{background:rgba(245,158,11,.12);border:1px solid rgba(245,158,11,.4);color:#fcd34d}
.switch{position:relative;display:inline-block;width:38px;height:20px;vertical-align:middle}
.switch input{opacity:0;width:0;height:0}
.switch .slider{position:absolute;cursor:pointer;inset:0;background:#475569;border-radius:99px;transition:.2s}
.switch .slider::before{content:"";position:absolute;width:14px;height:14px;left:3px;top:3px;background:#fff;border-radius:50%;transition:.2s}
.switch input:checked + .slider{background:var(--good)}
.switch input:checked + .slider::before{transform:translateX(18px)}
.accounts-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(220px,1fr));gap:10px}
.acc-card{background:var(--panel2);border:1px solid var(--line);border-radius:8px;padding:12px;position:relative}
.acc-card.short{border-color:rgba(239,68,68,.6);background:rgba(239,68,68,.06)}
.acc-card.surplus{border-color:rgba(34,197,94,.4)}
.acc-card .acc-name{display:flex;align-items:center;gap:6px;font-weight:600;font-size:14px;margin-bottom:6px}
.acc-card .acc-dot{width:10px;height:10px;border-radius:99px;display:inline-block}
.acc-card .acc-bal{font-size:20px;font-weight:700;font-variant-numeric:tabular-nums}
.acc-card .acc-meta{font-size:11px;color:var(--muted);margin-top:3px}
.acc-card .acc-actions{position:absolute;top:8px;right:8px;display:flex;gap:4px}
.acc-card .acc-actions button{padding:2px 6px;font-size:11px}
.transfer-row{display:flex;align-items:center;justify-content:space-between;gap:10px;padding:10px 12px;background:var(--panel2);border:1px solid var(--line);border-radius:8px;margin-bottom:8px;font-size:13px}
.transfer-row.urgent{border-color:var(--bad)}
.transfer-arrow{color:var(--accent);font-weight:700}
.transfer-amt{font-weight:700;color:var(--good);font-variant-numeric:tabular-nums}
.transfer-tag{font-size:11px;padding:2px 6px;border-radius:99px;background:rgba(56,189,248,.18);color:var(--accent)}
.empty-hint{padding:30px;text-align:center;color:var(--muted);background:var(--panel2);border:1px dashed var(--line);border-radius:8px}
.acc-modal-color{display:flex;gap:6px;flex-wrap:wrap}
.acc-modal-color label{padding:0;cursor:pointer}
.acc-modal-color input{display:none}
.acc-modal-color span{display:inline-block;width:24px;height:24px;border-radius:99px;border:2px solid transparent}
.acc-modal-color input:checked + span{border-color:#fff}
.footnote{color:var(--muted);font-size:11px;marg