.irae-business-guide{--bg-ink:#203d3b;--bg-orange:#c73b10;box-sizing:border-box;max-width:1120px;margin:32px auto;background:#f3f6f2;border:1px solid #dfe7df;border-radius:24px;color:var(--bg-ink);padding:32px;font-family:inherit;text-align:left;line-height:1.6}.irae-business-guide *{box-sizing:border-box}.irae-business-guide [hidden]{display:none!important}.irae-bg-intro{display:flex;align-items:center;gap:28px;justify-content:space-between}.irae-bg-intro>div{max-width:680px}.irae-business-guide .irae-bg-eyebrow{font-size:12px;font-weight:700;letter-spacing:1.4px;text-transform:uppercase;margin:0 0 10px;color:#587069}.irae-business-guide h2{font-size:clamp(25px,3vw,34px);font-weight:700;letter-spacing:-.6px;line-height:1.16;color:var(--bg-ink);margin:0 0 14px}.irae-business-guide p{margin:0 0 16px}.irae-business-guide button,.irae-business-guide a{font:inherit}.irae-business-guide .irae-bg-button{display:inline-flex;justify-content:center;align-items:center;gap:10px;background:var(--bg-orange);border:1px solid var(--bg-orange);color:#fff;font-size:14px;font-weight:700;line-height:1.4;border-radius:12px;padding:14px 20px;min-height:48px;cursor:pointer;text-decoration:none}.irae-bg-intro>.irae-bg-button{flex-shrink:0;max-width:260px}.irae-business-guide button:disabled{opacity:.55;cursor:not-allowed}.irae-business-guide :focus-visible{outline:3px solid #e16b34;outline-offset:4px}.irae-bg-flow{margin-top:26px;padding-top:24px;border-top:1px solid #d6e1d6}.irae-bg-progress{font-size:12px;letter-spacing:1px;text-transform:uppercase;font-weight:700}.irae-business-guide fieldset{margin:0;padding:0;border:0;min-width:0}.irae-business-guide legend{font-size:22px;font-weight:700;padding:0;line-height:1.3;margin-bottom:20px;color:var(--bg-ink)}.irae-bg-options{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:12px;margin-bottom:20px}.irae-bg-options label{display:flex;flex-direction:column;position:relative;padding:22px 48px 22px 20px;border:1px solid #d1ddd1;border-radius:15px;background:white;cursor:pointer;margin:0;min-width:0}.irae-bg-options label:has(input:checked){border-color:var(--bg-orange);box-shadow:0 0 0 1px var(--bg-orange);background:#fff8f3}.irae-bg-options input{position:absolute;right:17px;top:22px;width:20px;height:20px;accent-color:var(--bg-orange);margin:0}.irae-bg-options strong{font-size:16px;font-weight:700;line-height:1.4}.irae-bg-options span{font-size:14px;color:#546b63;margin-top:7px}.irae-bg-goals{grid-template-columns:repeat(3,minmax(0,1fr))}.irae-bg-actions{display:flex;gap:16px;align-items:center;justify-content:space-between}.irae-business-guide .irae-bg-back{background:transparent;border:0;color:var(--bg-ink);padding:12px 3px;min-height:44px;cursor:pointer;text-decoration:underline;text-underline-offset:4px;font-weight:600}.irae-bg-example{background:white;border:1px solid #d9e3d7;border-radius:16px;padding:24px;margin-bottom:18px}.irae-business-guide h3{color:var(--bg-ink);font-size:25px;font-weight:700;letter-spacing:-.4px;line-height:1.25;margin:0 0 14px}.irae-bg-example p:last-child{margin-bottom:0}.irae-business-guide .irae-bg-caption{font-size:13px;color:#53695f}.irae-bg-next{margin:22px 0}.irae-bg-footer{display:flex;align-items:center;gap:14px 24px;flex-wrap:wrap;margin-top:18px}.irae-business-guide .irae-bg-link{font-weight:700;color:var(--bg-ink);text-decoration:underline;text-underline-offset:4px;display:inline-block;min-height:44px;padding:10px 0}.irae-business-guide .irae-bg-secondary{color:#4c655b;font-size:14px;text-decoration:underline;text-underline-offset:4px;display:inline-block;min-height:44px;padding:10px 0}@media(max-width:760px){.irae-business-guide{padding:23px 18px;border-radius:19px;margin:22px auto}.irae-bg-intro{display:block}.irae-bg-intro>.irae-bg-button{max-width:100%}.irae-bg-options,.irae-bg-goals{grid-template-columns:1fr}.irae-bg-options label{padding:18px 47px 18px 16px}.irae-bg-example{padding:20px 17px}.irae-bg-actions{flex-wrap:wrap}.irae-bg-footer{align-items:flex-start;flex-direction:column;gap:3px}.irae-business-guide h3{font-size:23px}}@media(prefers-reduced-motion:reduce){.irae-business-guide *{scroll-behavior:auto!important}}

.irae-bg-journey{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:15px;counter-reset:journey;padding:0;margin:16px 0 0;list-style:none}.irae-bg-journey li{counter-increment:journey;padding:18px;background:white;border:1px solid #d9e3d7;border-radius:14px;min-width:0}.irae-bg-journey li:before{content:counter(journey);display:grid;place-items:center;width:30px;height:30px;background:#203d3b;color:white;border-radius:50%;font-size:13px;font-weight:700;margin-bottom:13px}.irae-bg-journey strong{display:block;line-height:1.4;font-size:15px}.irae-bg-journey span{display:block;font-size:13px;line-height:1.6;color:#526c61;margin-top:8px}@media(max-width:760px){.irae-bg-journey{grid-template-columns:1fr}.irae-bg-journey li{position:relative;padding:18px 18px 18px 62px}.irae-bg-journey li:before{position:absolute;left:17px;top:18px}}

.irae-business-guide[data-guide-current="2"] .irae-bg-link{background:var(--bg-orange);color:white;text-decoration:none;border-radius:12px;line-height:1.4;padding:14px 20px;min-height:48px}