/* =========================================================
   雅税理士事務所  —  style.css
   Palette: 旧サイト準拠 紺 #013c5c / 金 #be9953 / 白
   ========================================================= */
:root{
  --ink:#013c5c;          /* 旧サイトの紺 */
  --navy:#013c5c;
  --navy-2:#1d5a7d;
  --kinari:#f6f6f6;       /* 淡いグレー（旧サイトの面色） */
  --paper:#ffffff;
  --line:#e2e2e2;
  --text:#333333;
  --muted:#6b6b6b;
  --accent:#be9953;       /* 旧サイトの金 */
  --accent-2:#be9953;
  --accent-soft:#f5efe3;
  --radius:4px;
  --shadow:0 18px 40px -18px rgba(1,60,92,.28);
  --wrap:1180px;
  --gutter:clamp(16px,4vw,40px);
  --ff-sans:"Noto Serif JP","Hiragino Mincho ProN","Yu Mincho",serif;
  --ff-serif:"Noto Serif JP","Hiragino Mincho ProN","Yu Mincho",serif;
  --ff-num:"Inter","Helvetica Neue",Arial,sans-serif;
}
*,*::before,*::after{box-sizing:border-box}
html{scroll-behavior:smooth;-webkit-text-size-adjust:100%}
body{margin:0;font-family:var(--ff-sans);color:var(--text);background:var(--paper);line-height:1.95;font-size:16px;letter-spacing:.04em;overflow-x:hidden}
img{max-width:100%;height:auto;display:block}
a{color:inherit}
h1,h2,h3,h4{line-height:1.5;margin:0;color:var(--ink);font-weight:700;letter-spacing:.06em}
p{margin:0 0 1.2em}
ul,ol{margin:0;padding:0}
table{border-collapse:collapse;width:100%}
.wrap{max-width:var(--wrap);margin:0 auto;padding:0 var(--gutter)}
.narrow{max-width:860px}
.sr-only{position:absolute;width:1px;height:1px;overflow:hidden;clip:rect(0 0 0 0);white-space:nowrap}
.skip{position:absolute;left:-999px;top:0;background:var(--ink);color:#fff;padding:8px 14px;z-index:999}
.skip:focus{left:8px;top:8px}
:focus-visible{outline:2px solid var(--accent);outline-offset:3px}

/* ---------- Header ---------- */
.site-header{position:fixed;inset:0 0 auto;z-index:100;transition:background .35s,box-shadow .35s,padding .35s;padding:18px 0}
.site-header .wrap{display:flex;align-items:center;justify-content:space-between;gap:24px;max-width:1360px}
.site-header.is-solid,.site-header.is-sub{background:rgba(255,255,255,.94);backdrop-filter:blur(10px);-webkit-backdrop-filter:blur(10px);box-shadow:0 1px 0 var(--line)}
.site-header.is-solid{padding:10px 0}
.brand{display:flex;align-items:center;gap:12px;text-decoration:none}
.brand img{width:44px;height:44px}
.brand-name{display:flex;flex-direction:column;line-height:1.3}
.brand-name b{font-family:var(--ff-serif);font-size:20px;color:var(--ink);letter-spacing:.12em}
.brand-name small{font-family:var(--ff-num);font-size:10px;letter-spacing:.22em;color:var(--muted);text-transform:uppercase}
.gnav ul{list-style:none;display:flex;gap:4px;align-items:center}
.gnav a{display:block;text-decoration:none;font-size:14px;font-weight:500;padding:8px 12px;border-radius:999px;transition:background .2s,color .2s}
.gnav a:hover,.gnav a[aria-current="page"]{background:var(--accent-soft);color:var(--ink)}
.gnav .nav-cta a{background:var(--ink);color:#fff;padding:10px 20px;margin-left:8px}
.gnav .nav-cta a:hover{background:var(--accent);color:#fff}
.nav-toggle{display:none;width:48px;height:48px;border:0;background:var(--ink);border-radius:50%;cursor:pointer;position:relative}
.nav-toggle span{position:absolute;left:14px;right:14px;height:2px;background:#fff;transition:transform .3s,opacity .3s}
.nav-toggle span:nth-child(1){top:18px}.nav-toggle span:nth-child(2){top:23px}.nav-toggle span:nth-child(3){top:28px}
.nav-open .nav-toggle span:nth-child(1){transform:translateY(5px) rotate(45deg)}
.nav-open .nav-toggle span:nth-child(2){opacity:0}
.nav-open .nav-toggle span:nth-child(3){transform:translateY(-5px) rotate(-45deg)}
@media (max-width:1080px){
  .nav-toggle{display:block;z-index:120}
  .gnav{position:fixed;inset:0;background:var(--ink);display:flex;align-items:center;justify-content:center;opacity:0;visibility:hidden;transition:opacity .35s,visibility .35s;z-index:110}
  .nav-open .gnav{opacity:1;visibility:visible}
  .gnav ul{flex-direction:column;gap:6px}
  .gnav a{color:#fff;font-size:18px;padding:12px 24px}
  .gnav a:hover,.gnav a[aria-current="page"]{background:rgba(255,255,255,.08);color:#fff}
  .gnav .nav-cta a{background:var(--accent);margin:16px 0 0}
  .nav-open{overflow:hidden}
}

/* ---------- Buttons / labels ---------- */
.btn{display:inline-flex;align-items:center;gap:12px;text-decoration:none;font-weight:700;padding:16px 30px;border-radius:999px;background:var(--ink);color:#fff;transition:transform .25s,background .25s,box-shadow .25s;letter-spacing:.08em;font-size:15px;border:0;cursor:pointer;font-family:inherit}
.btn::after{content:"";width:18px;height:1px;background:currentColor;transition:width .25s}
.btn:hover{background:var(--accent);transform:translateY(-2px);box-shadow:var(--shadow)}
.btn:hover::after{width:28px}
.btn--accent{background:var(--accent)}
.btn--accent:hover{background:var(--ink)}
.btn--ghost{background:transparent;color:var(--ink);box-shadow:inset 0 0 0 1px var(--ink)}
.btn--ghost:hover{color:#fff}
.btn--light{background:#fff;color:var(--ink)}
.eyebrow{display:inline-flex;align-items:center;gap:12px;font-family:var(--ff-num);font-size:12px;font-weight:600;letter-spacing:.3em;text-transform:uppercase;color:var(--accent);margin-bottom:14px}
.eyebrow::before{content:"";width:28px;height:1px;background:currentColor}
.sec-title{word-break:keep-all;overflow-wrap:anywhere;font-family:var(--ff-serif);font-size:clamp(26px,3.4vw,40px);font-weight:700;letter-spacing:.08em}
.sec-lead{color:var(--muted);margin-top:18px;max-width:720px}
.sec-head{margin-bottom:clamp(36px,5vw,64px)}
.sec-head.center{text-align:center}
.sec-head.center .sec-lead{margin-inline:auto}
.sec-head.center .eyebrow::after{content:"";width:28px;height:1px;background:currentColor}
.tag{display:inline-block;font-size:12px;padding:3px 12px;border-radius:999px;background:var(--accent-soft);color:#7d6230;font-weight:700;letter-spacing:.08em}

/* ---------- Sections ---------- */
.section{padding:clamp(72px,10vw,130px) 0}
.section--kinari{background:var(--kinari)}
.section--ink{background:var(--ink);color:#dde7ed}
.section--ink h2,.section--ink h3{color:#fff}
.section--ink .sec-lead{color:#b9cbd6}

/* ---------- Hero (top) ---------- */
.hero{position:relative;min-height:100svh;display:grid;align-items:center;padding:140px 0 90px;background:
  radial-gradient(1200px 600px at 85% 10%,rgba(190,153,83,.16),transparent 60%),
  linear-gradient(180deg,var(--kinari),var(--paper));overflow:hidden}
.hero::before{content:"雅";position:absolute;right:-2vw;bottom:-8vw;font-family:var(--ff-serif);font-size:min(46vw,620px);line-height:1;color:rgba(1,60,92,.035);pointer-events:none}
.hero .wrap{display:grid;grid-template-columns:1.1fr .9fr;gap:clamp(32px,5vw,80px);align-items:center;max-width:1280px}
.hero-copy h1{font-family:var(--ff-serif);font-size:clamp(28px,3.9vw,52px);line-height:1.5;letter-spacing:.05em;word-break:keep-all;overflow-wrap:anywhere}
.hero-copy h1 em{font-style:normal;background:linear-gradient(transparent 62%,rgba(190,153,83,.4) 62%)}
.hero-copy .lead{margin:28px 0 36px;font-size:clamp(15px,1.3vw,17px);color:var(--muted);max-width:560px}
.hero-actions{display:flex;flex-wrap:wrap;gap:14px}
.hero-visual{position:relative}
.hero-visual .photo{border-radius:var(--radius);overflow:hidden;box-shadow:var(--shadow);aspect-ratio:4/5;background:var(--line)}
.hero-visual .photo img{width:100%;height:100%;object-fit:cover;object-position:60% center}
.hero-badge{position:absolute;left:-28px;bottom:36px;background:#fff;border-radius:var(--radius);padding:18px 22px;box-shadow:var(--shadow);display:flex;gap:14px;align-items:center}
.hero-badge b{font-family:var(--ff-num);font-size:38px;color:var(--accent);line-height:1}
.hero-badge span{font-size:13px;line-height:1.6;color:var(--ink);font-weight:700}
.hero-scroll{position:absolute;left:var(--gutter);bottom:28px;font-family:var(--ff-num);font-size:11px;letter-spacing:.3em;color:var(--muted);writing-mode:vertical-rl;display:flex;align-items:center;gap:12px}
.hero-scroll::after{content:"";width:1px;height:56px;background:linear-gradient(var(--muted),transparent);animation:scrollline 2s infinite}
@keyframes scrollline{0%{transform:scaleY(0);transform-origin:top}50%{transform:scaleY(1);transform-origin:top}51%{transform-origin:bottom}100%{transform:scaleY(0);transform-origin:bottom}}
@media (max-width:860px){
  .hero{min-height:auto;padding:120px 0 72px}
  .hero .wrap{grid-template-columns:1fr}
  .hero-visual{max-width:420px;margin:0 auto;width:100%}
  .hero-visual .photo{aspect-ratio:4/3;border-radius:var(--radius)}
  .hero-visual .photo img{object-position:50% 30%}
  .hero-badge{left:0}
  .hero-scroll{display:none}
}

/* ---------- Page hero (sub pages) ---------- */
.page-hero{position:relative;padding:150px 0 70px;background:var(--ink);color:#fff;overflow:hidden;isolation:isolate}
.page-hero::after{content:"";position:absolute;inset:0;background:linear-gradient(100deg,var(--ink) 35%,rgba(1,60,92,.55));z-index:-1}
.page-hero .bg{position:absolute;inset:0;z-index:-2}
.page-hero .bg img{width:100%;height:100%;object-fit:cover;opacity:.9}
.page-hero .eyebrow{color:var(--accent-2)}
.page-hero h1{color:#fff;font-family:var(--ff-serif);font-size:clamp(30px,4vw,48px);letter-spacing:.1em}
.page-hero p{margin:18px 0 0;max-width:640px;color:#d7e3ea}
.breadcrumb{font-size:12px;margin-top:36px;color:#b9cbd6}
.breadcrumb ol{list-style:none;display:flex;flex-wrap:wrap;gap:6px}
.breadcrumb li+li::before{content:"/";margin-right:6px;opacity:.5}
.breadcrumb a{text-decoration:none}
.breadcrumb a:hover{color:#fff;text-decoration:underline}

/* ---------- Generic grids / cards ---------- */
.grid{display:grid;gap:clamp(18px,2.4vw,32px)}
.grid-2{grid-template-columns:repeat(2,1fr)}
.grid-3{grid-template-columns:repeat(3,1fr)}
.grid-4{grid-template-columns:repeat(4,1fr)}
@media (max-width:960px){.grid-3,.grid-4{grid-template-columns:repeat(2,1fr)}}
@media (max-width:640px){.grid-2,.grid-3,.grid-4{grid-template-columns:1fr}}
.card{background:#fff;border:1px solid var(--line);border-radius:var(--radius);padding:clamp(24px,3vw,36px);transition:transform .3s,box-shadow .3s,border-color .3s}
.card:hover{transform:translateY(-4px);box-shadow:var(--shadow);border-color:transparent}
.card h3{font-size:19px;margin-bottom:12px}
.card p:last-child{margin-bottom:0}
.card .num{font-family:var(--ff-num);font-weight:700;font-size:13px;color:var(--accent);letter-spacing:.2em;display:block;margin-bottom:10px}

/* service cards (image) */
.svc-card{position:relative;display:flex;flex-direction:column;background:#fff;border-radius:var(--radius);overflow:hidden;text-decoration:none;border:1px solid var(--line);transition:transform .35s,box-shadow .35s}
.svc-card:hover{transform:translateY(-6px);box-shadow:var(--shadow)}
.svc-card figure{margin:0;aspect-ratio:16/10;overflow:hidden}
.svc-card figure img{width:100%;height:100%;object-fit:cover;transition:transform .6s}
.svc-card:hover figure img{transform:scale(1.06)}
.svc-card .body{padding:24px 26px 28px;display:flex;flex-direction:column;gap:8px;flex:1}
.svc-card .en{font-family:var(--ff-num);font-size:11px;letter-spacing:.25em;color:var(--accent);font-weight:600;text-transform:uppercase}
.svc-card h3{font-size:20px}
.svc-card p{font-size:14.5px;color:var(--muted);margin:0}
.svc-card .more{margin-top:auto;padding-top:14px;font-size:13px;font-weight:700;color:var(--ink);display:flex;align-items:center;gap:8px}
.svc-card .more::after{content:"→";transition:transform .25s}
.svc-card:hover .more::after{transform:translateX(5px)}

/* split (image + text) */
.split{display:grid;grid-template-columns:1fr 1fr;gap:clamp(32px,6vw,90px);align-items:center}
.split.rev .split-media{order:2}
.split-media{border-radius:var(--radius);overflow:hidden;box-shadow:var(--shadow)}
.split-media img{width:100%;height:100%;object-fit:cover}
@media (max-width:860px){.split{grid-template-columns:1fr}.split.rev .split-media{order:0}}

/* strengths (top) */
.strength{display:grid;grid-template-columns:120px 1fr;gap:28px;padding:40px 0;border-top:1px solid var(--line)}
.strength:last-child{border-bottom:1px solid var(--line)}
.strength .idx{font-family:var(--ff-num);font-size:64px;font-weight:200;line-height:1;color:var(--accent)}
.strength h3{font-size:clamp(20px,2vw,24px);margin-bottom:6px}
.strength .catch{font-weight:700;color:var(--navy-2);margin-bottom:14px}
.strength-row{display:grid;grid-template-columns:1.3fr 1fr;gap:36px;align-items:start}
.strength-row img{border-radius:var(--radius)}
@media (max-width:860px){.strength{grid-template-columns:1fr;gap:10px}.strength .idx{font-size:44px}.strength-row{grid-template-columns:1fr}}

/* KPI band */
.kpi{display:grid;grid-template-columns:repeat(4,1fr);gap:0;border-radius:var(--radius);overflow:hidden;background:rgba(255,255,255,.04);border:1px solid rgba(255,255,255,.1)}
.kpi div{padding:36px 24px;text-align:center;border-left:1px solid rgba(255,255,255,.1)}
.kpi div:first-child{border-left:0}
.kpi b{display:block;font-family:var(--ff-num);font-weight:300;font-size:clamp(40px,5vw,62px);line-height:1.1;color:#fff}
.kpi b small{font-size:.4em;margin-left:4px;color:var(--accent-2);font-weight:500}
.kpi span{display:block;margin-top:10px;font-size:13px;color:#b9cbd6}
@media (max-width:860px){.kpi{grid-template-columns:repeat(2,1fr)}.kpi div:nth-child(3){border-left:0}.kpi div:nth-child(n+3){border-top:1px solid rgba(255,255,255,.1)}}

/* flow / steps */
.steps{list-style:none;display:grid;grid-template-columns:repeat(4,1fr);gap:20px;counter-reset:step}
.steps li{position:relative;background:#fff;border-radius:var(--radius);padding:30px 24px;border:1px solid var(--line);counter-increment:step}
.steps li::before{content:"STEP " counter(step,decimal-leading-zero);font-family:var(--ff-num);font-size:12px;font-weight:700;letter-spacing:.2em;color:var(--accent);display:block;margin-bottom:10px}
.steps h3{font-size:17px;margin-bottom:8px}
.steps p{font-size:14px;color:var(--muted);margin:0}
@media (max-width:960px){.steps{grid-template-columns:repeat(2,1fr)}}
@media (max-width:560px){.steps{grid-template-columns:1fr}}

/* timeline (vertical) */
.timeline{list-style:none;position:relative;padding-left:34px}
.timeline::before{content:"";position:absolute;left:8px;top:8px;bottom:8px;width:1px;background:var(--line)}
.timeline li{position:relative;padding-bottom:30px}
.timeline li:last-child{padding-bottom:0}
.timeline li::before{content:"";position:absolute;left:-31px;top:9px;width:12px;height:12px;border-radius:50%;background:var(--paper);border:2px solid var(--accent)}
.timeline .when{font-family:var(--ff-num);font-size:13px;font-weight:700;color:var(--accent);letter-spacing:.1em}
.timeline h3{font-size:18px;margin:2px 0 6px}
.timeline p{margin:0;color:var(--muted);font-size:15px}

/* check list */
.checks{list-style:none;display:grid;gap:12px}
.checks li{position:relative;padding-left:32px}
.checks li::before{content:"";position:absolute;left:0;top:.55em;width:18px;height:18px;border-radius:50%;background:var(--accent-soft) url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 20 20'%3E%3Cpath d='M5 10.5l3 3 7-7' fill='none' stroke='%23be9953' stroke-width='2.2' stroke-linecap='round' stroke-linejoin='round'/%3E%3C/svg%3E") center/12px no-repeat}
.checks.ng li::before{background:#efefef url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 20 20'%3E%3Cpath d='M6 6l8 8M14 6l-8 8' fill='none' stroke='%236b7080' stroke-width='2.2' stroke-linecap='round'/%3E%3C/svg%3E") center/11px no-repeat}

/* menu list (service items with desc) */
.menu{display:grid;grid-template-columns:repeat(2,1fr);gap:0;border-top:1px solid var(--line)}
.menu > div{padding:28px 28px 28px 0;border-bottom:1px solid var(--line);display:grid;grid-template-columns:44px 1fr;gap:6px 16px}
.menu > div:nth-child(even){padding-left:28px;border-left:1px solid var(--line)}
.menu .n{font-family:var(--ff-num);font-size:22px;font-weight:300;color:var(--accent);grid-row:span 2}
.menu h3{font-size:17px}
.menu p{margin:0;font-size:14.5px;color:var(--muted)}
@media (max-width:760px){.menu{grid-template-columns:1fr}.menu > div,.menu > div:nth-child(even){padding:22px 0;border-left:0}}

/* prose */
.prose h2{font-family:var(--ff-serif);font-size:clamp(22px,2.6vw,30px);margin:2.4em 0 .9em;padding-bottom:.5em;border-bottom:1px solid var(--line)}
.prose h2:first-child{margin-top:0}
.prose h3{font-size:19px;margin:2em 0 .7em;padding-left:14px;border-left:3px solid var(--accent)}
.prose ul,.prose ol{padding-left:1.4em;margin:0 0 1.2em}
.prose li{margin-bottom:.4em}
.note{background:var(--kinari);border-radius:var(--radius);padding:24px 28px;font-size:15px}
.note strong{color:var(--ink)}
.pull{font-family:var(--ff-serif);font-size:clamp(20px,2.2vw,26px);line-height:1.8;color:var(--ink);border-left:3px solid var(--accent);padding:4px 0 4px 24px;margin:1.6em 0}

/* tables */
.table{width:100%;background:#fff;border-radius:var(--radius);overflow:hidden;border:1px solid var(--line)}
.table th,.table td{padding:18px 22px;text-align:left;border-bottom:1px solid var(--line);vertical-align:top}
.table tr:last-child th,.table tr:last-child td{border-bottom:0}
.table th{width:30%;background:var(--kinari);color:var(--ink);font-weight:700;white-space:nowrap}
.table.price td:last-child{font-family:var(--ff-num);font-weight:600;text-align:right;color:var(--ink)}
.table.price thead th{background:var(--ink);color:#fff;width:auto}
.table.price thead th:last-child{text-align:right}
@media (max-width:560px){.table th,.table td{padding:14px;font-size:14px}.table th{white-space:normal}}

/* FAQ */
.faq{display:grid;gap:12px}
.faq details{background:#fff;border:1px solid var(--line);border-radius:var(--radius);overflow:hidden}
.faq summary{list-style:none;cursor:pointer;padding:22px 60px 22px 64px;position:relative;font-weight:700;color:var(--ink)}
.faq summary::-webkit-details-marker{display:none}
.faq summary::before{content:"Q";position:absolute;left:24px;top:19px;font-family:var(--ff-num);font-size:20px;color:var(--accent);font-weight:700}
.faq summary::after{content:"";position:absolute;right:26px;top:50%;width:12px;height:12px;border-right:2px solid var(--muted);border-bottom:2px solid var(--muted);transform:translateY(-70%) rotate(45deg);transition:transform .25s}
.faq details[open] summary::after{transform:translateY(-30%) rotate(-135deg)}
.faq .a{padding:0 28px 24px 64px;position:relative;color:var(--text)}
.faq .a::before{content:"A";position:absolute;left:26px;top:-2px;font-family:var(--ff-num);font-size:20px;color:var(--navy-2);font-weight:700}
.faq .a p:last-child{margin:0}

/* voice */
.voice{display:grid;grid-template-columns:360px 1fr;gap:clamp(28px,4vw,56px);padding:clamp(36px,5vw,64px) 0;border-top:1px solid var(--line)}
.voice:first-of-type{border-top:0}
.voice-media{position:sticky;top:110px;align-self:start}
.voice-media img{border-radius:var(--radius);width:100%;aspect-ratio:4/5;object-fit:cover}
.voice-meta{margin-top:16px}
.voice-meta .name{font-weight:700;color:var(--ink);font-size:17px}
.voice-meta .tags{display:flex;flex-wrap:wrap;gap:6px;margin-top:8px}
.voice h2{font-family:var(--ff-serif);font-size:clamp(21px,2.4vw,28px);margin-bottom:22px}
.case{display:grid;grid-template-columns:repeat(3,1fr);gap:12px;margin-bottom:30px}
.case div{background:var(--kinari);border-radius:var(--radius);padding:18px 18px 16px}
.case b{display:block;font-family:var(--ff-num);font-size:11px;letter-spacing:.2em;color:var(--accent);margin-bottom:6px}
.case p{margin:0;font-size:14px;line-height:1.8}
.quote{background:#fff;border:1px solid var(--line);border-radius:var(--radius);padding:28px 30px;position:relative}
.quote::before{content:"“";position:absolute;top:-18px;left:24px;font-family:var(--ff-serif);font-size:72px;line-height:1;color:var(--accent-2)}
.quote h3{font-size:15px;color:var(--accent);margin:1.4em 0 .4em;letter-spacing:.1em}
.quote h3:first-of-type{margin-top:0}
.quote p{font-size:15px;margin-bottom:.6em}
.quote ul{list-style:none;margin:0 0 .6em}
.quote ul li{font-size:15px}
.quote-label{font-size:12px;color:var(--muted);margin-bottom:10px;display:block}
@media (max-width:900px){.voice{grid-template-columns:1fr}.voice-media{position:static;max-width:380px}.case{grid-template-columns:1fr}}

/* news */
.news-list{list-style:none;border-top:1px solid var(--line)}
.news-list a{display:grid;grid-template-columns:130px 110px 1fr;gap:16px;align-items:center;padding:24px 8px;border-bottom:1px solid var(--line);text-decoration:none;transition:background .2s}
.news-list a:hover{background:var(--kinari)}
.news-list time{font-family:var(--ff-num);font-size:14px;color:var(--muted)}
@media (max-width:640px){.news-list a{grid-template-columns:auto 1fr;}.news-list .ttl{grid-column:1/-1}}

/* forms */
.form{display:grid;gap:22px}
.form label,.form .lbl{display:block;font-weight:700;color:var(--ink);margin-bottom:8px;font-size:15px}
.req,.opt{font-size:11px;padding:2px 8px;border-radius:4px;margin-left:8px;vertical-align:2px;font-weight:700}
.req{background:var(--accent);color:#fff}.opt{background:#ececec;color:var(--muted)}
.form input[type=text],.form input[type=tel],.form input[type=email],.form select,.form textarea{width:100%;font:inherit;padding:14px 16px;border:1px solid var(--line);border-radius:var(--radius);background:#fff;transition:border-color .2s,box-shadow .2s}
.form input:focus,.form select:focus,.form textarea:focus{outline:0;border-color:var(--accent);box-shadow:0 0 0 4px var(--accent-soft)}
.form textarea{min-height:200px;resize:vertical}
.form .agree{display:flex;gap:10px;align-items:center;font-weight:500}
.form .hp{position:absolute;left:-9999px}
.form-msg{padding:16px 20px;border-radius:var(--radius);background:var(--accent-soft);color:#6e5426;font-weight:700}

/* CTA band */
.cta{position:relative;background:var(--ink);color:#fff;border-radius:calc(var(--radius) * 2);padding:clamp(40px,6vw,80px);overflow:hidden;isolation:isolate;display:grid;grid-template-columns:1.2fr 1fr;gap:40px;align-items:center}
.cta::before{content:"";position:absolute;width:520px;height:520px;right:-140px;top:-200px;border-radius:50%;background:radial-gradient(circle,rgba(190,153,83,.35),transparent 65%);z-index:-1}
.cta h2{color:#fff;font-family:var(--ff-serif);font-size:clamp(24px,3vw,36px)}
.cta p{color:#d0dde5;margin:16px 0 0}
.cta-actions{display:grid;gap:14px;justify-items:start}
.cta-tel{text-decoration:none;font-family:var(--ff-num);font-size:clamp(28px,3.4vw,40px);font-weight:600;color:#fff;letter-spacing:.06em;line-height:1.2}
.cta-tel small{display:block;font-family:var(--ff-sans);font-size:12px;font-weight:400;color:#b9cbd6;letter-spacing:.1em}
@media (max-width:860px){.cta{grid-template-columns:1fr}}

/* Greeting */
.greeting{display:grid;grid-template-columns:340px 1fr;gap:clamp(32px,6vw,80px);align-items:start}
.greeting-photo{position:sticky;top:110px}
.greeting-photo img{border-radius:var(--radius);width:100%;background:var(--kinari)}
.greeting-photo figcaption{margin-top:14px;font-size:13px;color:var(--muted)}
.greeting-photo figcaption b{display:block;font-family:var(--ff-serif);font-size:24px;color:var(--ink);letter-spacing:.2em}
@media (max-width:860px){.greeting{grid-template-columns:1fr}.greeting-photo{position:static;max-width:300px}}

/* VMV */
.vmv{display:grid;grid-template-columns:repeat(2,1fr);gap:20px}
.vmv > div{background:#fff;border-radius:var(--radius);padding:36px;border:1px solid var(--line)}
.vmv .en{font-family:var(--ff-num);font-size:12px;letter-spacing:.3em;color:var(--accent);font-weight:700}
.vmv h3{font-family:var(--ff-serif);font-size:clamp(20px,2.2vw,26px);margin-top:8px}
.values{list-style:none;display:grid;grid-template-columns:repeat(5,1fr);gap:14px;margin-top:20px}
.values li{background:#fff;border:1px solid var(--line);border-radius:var(--radius);padding:24px 18px;text-align:center}
.values b{display:block;font-family:var(--ff-serif);font-size:24px;color:var(--ink);margin-bottom:6px}
.values span{font-size:13px;color:var(--muted);line-height:1.7;display:block}
@media (max-width:960px){.values{grid-template-columns:repeat(2,1fr)}.vmv{grid-template-columns:1fr}}

/* Area */
.area{display:flex;flex-wrap:wrap;gap:10px;list-style:none}
.area li{padding:8px 18px;border-radius:999px;background:#fff;border:1px solid var(--line);font-size:14px}
.area li.main{background:var(--ink);color:#fff;border-color:var(--ink)}

/* Footer */
.site-footer{background:var(--ink);color:#b9cbd6;padding:80px 0 30px;font-size:14px}
.footer-grid{display:grid;grid-template-columns:1.3fr 1fr 1fr;gap:40px}
.site-footer .brand-name b{color:#fff}
.site-footer address{font-style:normal;margin-top:20px;line-height:1.9}
.site-footer h2{font-size:12px;font-family:var(--ff-num);letter-spacing:.3em;color:var(--accent-2);margin-bottom:16px;font-weight:600}
.site-footer ul{list-style:none;display:grid;gap:8px}
.site-footer a{text-decoration:none}
.site-footer a:hover{color:#fff}
.copyright{margin-top:60px;padding-top:24px;border-top:1px solid rgba(255,255,255,.1);font-size:12px;display:flex;justify-content:space-between;flex-wrap:wrap;gap:10px}
@media (max-width:860px){.footer-grid{grid-template-columns:1fr}}

/* Mobile fixed CTA */
.sp-cta{display:none}
@media (max-width:760px){
  .sp-cta{display:grid;grid-template-columns:1fr 1fr;position:fixed;left:0;right:0;bottom:0;z-index:90;box-shadow:0 -6px 20px rgba(1,60,92,.12);transform:translateY(100%);transition:transform .35s}
  .sp-cta.show{transform:none}
  .sp-cta a{display:flex;align-items:center;justify-content:center;gap:8px;padding:14px 8px;text-decoration:none;font-weight:700;font-size:14px}
  .sp-cta .tel{background:#fff;color:var(--ink)}
  .sp-cta .mail{background:var(--accent);color:#fff}
  body{padding-bottom:0}
  .site-footer{padding-bottom:90px}
}

/* reveal animation */
.reveal{opacity:0;transform:translateY(24px);transition:opacity .9s cubic-bezier(.2,.7,.2,1),transform .9s cubic-bezier(.2,.7,.2,1)}
.reveal.is-in{opacity:1;transform:none}
.no-js .reveal{opacity:1;transform:none}
@media (prefers-reduced-motion:reduce){
  html{scroll-behavior:auto}
  .reveal{opacity:1;transform:none;transition:none}
  *{animation:none!important;transition:none!important}
}

/* utilities */
.mt-0{margin-top:0}.mt-s{margin-top:20px}.mt-m{margin-top:40px}.mt-l{margin-top:72px}
.center{text-align:center}
.muted{color:var(--muted)}
.small{font-size:14px}

/* =========================================================
   旧サイト（miyabi-tax.jp）の雰囲気に合わせる上書き
   ========================================================= */
:root{--ff-en:"Oswald","Bebas Neue","Arial Narrow",sans-serif}

/* Header: 白ベタ＋右端に金の問い合わせ */
.site-header,.site-header.is-solid,.site-header.is-sub{background:#fff;box-shadow:0 1px 0 var(--line);padding:0;-webkit-backdrop-filter:none;backdrop-filter:none}
.site-header .wrap{max-width:none;padding-right:0;min-height:72px}
.gnav a{border-radius:0;font-family:var(--ff-serif);font-weight:500;padding:8px 14px}
.gnav a:hover,.gnav a[aria-current="page"]{background:none;color:var(--accent)}
.gnav .nav-cta a{background:var(--accent);color:#fff;border-radius:0;margin-left:12px;padding:0 28px;height:72px;display:flex;align-items:center}
.gnav .nav-cta a:hover{background:var(--ink);color:#fff}
@media (max-width:1080px){
  .site-header .wrap{padding-right:var(--gutter);min-height:64px}
  .gnav .nav-cta a{height:auto;padding:12px 28px}
  .nav-toggle{border-radius:0}
}

/* 英字見出し（頭文字だけ金） */
.eyebrow{display:block;font-family:var(--ff-en);font-weight:700;font-size:clamp(30px,4.6vw,58px);line-height:1.05;letter-spacing:.02em;text-transform:uppercase;color:#2b2b2b;margin-bottom:10px;overflow-wrap:anywhere}
.eyebrow::before,.sec-head.center .eyebrow::after{content:none}
.eyebrow::first-letter{color:var(--accent)}
.section--ink .eyebrow,.page-hero .eyebrow,.cta .eyebrow{color:#fff}
.site-footer h2{font-family:var(--ff-en)}

/* Hero: 街並み写真＋FUTURE ACCELERATE（旧サイト風の配置） */
.hero.hero--city{min-height:0;height:clamp(520px,72vh,700px);padding:72px 0 0;background:#0b2233;color:#fff;isolation:isolate;display:flex;align-items:flex-end}
.hero--city::before{content:none}
.hero-bg{position:absolute;inset:0;z-index:-2}
.hero-bg img{width:100%;height:100%;object-fit:cover}
.hero--city::after{content:"";position:absolute;inset:0;z-index:-1;background:linear-gradient(0deg,rgba(1,30,48,.45),rgba(1,30,48,0) 60%)}
.hero-stage{display:grid;grid-template-columns:auto 1fr;grid-template-areas:"en1 copy" "en2 en2";column-gap:clamp(20px,3vw,44px);align-items:center;width:100%;max-width:1200px;padding-bottom:clamp(28px,4vw,52px)}
.hero-en{font-family:var(--ff-en);font-weight:700;text-transform:uppercase;line-height:.86;letter-spacing:.005em;color:#fff;font-size:clamp(60px,11vw,168px)}
.hero-en::first-letter{color:var(--accent)}
.hero-en--1{grid-area:en1}
.hero-en--2{grid-area:en2;margin-top:.06em}
.hero-stage h1{grid-area:copy;color:#fff;font-family:var(--ff-serif);font-weight:500;font-size:clamp(20px,2.3vw,34px);line-height:1.55;letter-spacing:.08em;text-shadow:0 2px 14px rgba(0,0,0,.35)}
.hero-stage h1 span{display:block;white-space:nowrap}
.hero-intro{padding:clamp(48px,6vw,80px) 0 0;text-align:center}
.hero-intro p{max-width:720px;margin:0 auto 28px;color:var(--text);font-size:clamp(15px,1.3vw,17px)}
.hero-intro .hero-actions{justify-content:center}
@media (max-width:860px){
  .hero.hero--city{height:auto;min-height:72svh;padding:64px 0 0}
  .hero-stage{grid-template-columns:1fr;grid-template-areas:"en1" "en2" "copy";row-gap:0;padding-top:48px;padding-bottom:36px}
  .hero-en{font-size:clamp(50px,16vw,110px)}
  .hero-en--2{margin-bottom:22px}
  .hero-stage h1{font-size:clamp(20px,6vw,26px)}
  .hero-intro{text-align:left}
}

/* 対応エリア：関西地図 */
.area-map{margin:0}
.area-map img{width:100%;max-width:520px;margin:0 auto}
.area-map figcaption{display:flex;flex-wrap:wrap;align-items:center;justify-content:center;gap:6px 10px;margin-top:14px;font-size:13px;color:var(--muted)}
.area-map .lg{width:14px;height:14px;display:inline-block}
.area-map .lg-main{background:#013c5c}
.area-map .lg-sub{background:#c6d6e1;margin-left:12px}

/* サービス：紺のボックス */
.svc-card{background:var(--ink);border-color:var(--ink);border-radius:0}
.svc-card .body h3{color:#fff}
.svc-card p{color:rgba(255,255,255,.82)}
.svc-card .en{color:var(--accent)}
.svc-card .more{color:#fff;justify-content:center;border:1px solid rgba(255,255,255,.85);border-radius:999px;padding:9px 16px;margin-top:auto;font-weight:500}
.svc-card .body{gap:10px}
.svc-card .body > p{margin-bottom:14px}

/* ボタンを旧サイトの「金の枠線＋金文字」寄りに */
.btn--ghost{color:var(--accent);box-shadow:inset 0 0 0 1px var(--accent)}
.btn--ghost:hover{background:var(--accent);color:#fff}