/* 川口卓税理士事務所 — site styles */
:root{
  --paper:#F7F8F6;
  --paper-2:#EEF1F3;
  --ink:#16233A;
  --ai:#24477A;
  --ai-deep:#1A355D;
  --muted:#5B6574;
  --line:#D5DAE0;
  --shu:#B8412C;
  --white:#FFFFFF;
  --mincho:"Shippori Mincho B1","Hiragino Mincho ProN","Yu Mincho",serif;
  --gothic:"Zen Kaku Gothic New","Hiragino Sans","Yu Gothic",sans-serif;
  --wrap:1120px;
  --gutter:clamp(16px,4vw,40px);
}
*{box-sizing:border-box}
html{-webkit-text-size-adjust:100%;scroll-behavior:smooth}
@media (prefers-reduced-motion:reduce){html{scroll-behavior:auto}}
body{margin:0;background:var(--paper);color:var(--ink);font-family:var(--gothic);font-size:16px;line-height:1.9;letter-spacing:.02em;font-feature-settings:"palt" 0}
img{max-width:100%;height:auto}
a{color:var(--ai)}
a:hover{color:var(--ai-deep)}
:focus-visible{outline:2px solid var(--ai);outline-offset:3px;border-radius:2px}
.wrap{max-width:var(--wrap);margin:0 auto;padding:0 var(--gutter)}
.skip{position:absolute;left:-999px;top:0;background:var(--ink);color:#fff;padding:8px 12px;z-index:100}
.skip:focus{left:8px;top:8px}
h1,h2,h3,h4{font-family:var(--mincho);font-weight:600;line-height:1.5;letter-spacing:.04em;margin:0}
p{margin:0 0 1em}

/* ---------- header ---------- */
.site-header{background:var(--paper);border-bottom:1px solid var(--line);position:sticky;top:0;z-index:50}
.site-header .wrap{display:flex;align-items:center;justify-content:space-between;gap:24px;min-height:72px}
.brand{display:flex;align-items:center;gap:12px;text-decoration:none;color:var(--ink)}
.seal{display:inline-grid;place-items:center;width:40px;height:40px;border:2px solid var(--shu);border-radius:4px;color:var(--shu);font-family:var(--mincho);font-weight:700;font-size:13px;line-height:1.05;letter-spacing:0;writing-mode:vertical-rl;padding:2px;flex:none}
.brand-name{white-space:nowrap;font-family:var(--mincho);font-weight:600;font-size:18px;letter-spacing:.08em;line-height:1.3}
.brand-name small{display:block;font-family:var(--gothic);font-weight:400;font-size:11px;letter-spacing:.06em;color:var(--muted)}
.nav{display:flex;align-items:center;gap:28px}
.nav ul{list-style:none;margin:0;padding:0;display:flex;gap:20px}
.nav a{text-decoration:none;color:var(--ink);font-size:14.5px;white-space:nowrap}
.nav a:hover,.nav a[aria-current="page"]{color:var(--ai)}
.nav a[aria-current="page"]{text-decoration:underline;text-underline-offset:8px;text-decoration-thickness:1px}
.nav-cta{display:flex;align-items:center;gap:16px}
.tel{font-family:var(--mincho);font-weight:600;font-size:19px;letter-spacing:.04em;color:var(--ink);text-decoration:none;white-space:nowrap}
.tel small{display:block;font-family:var(--gothic);font-size:11px;font-weight:400;color:var(--muted);letter-spacing:.04em}
.btn{white-space:nowrap;display:inline-flex;align-items:center;justify-content:center;gap:8px;min-height:48px;padding:0 24px;border-radius:3px;background:var(--ai);color:#fff;text-decoration:none;font-size:15px;font-weight:500;letter-spacing:.06em;border:1px solid var(--ai);cursor:pointer;font-family:inherit}
.btn:hover{background:var(--ai-deep);border-color:var(--ai-deep);color:#fff}
.btn.ghost{background:transparent;color:var(--ai)}
.btn.ghost:hover{background:var(--ai);color:#fff}
.menu-toggle{display:none;background:none;border:1px solid var(--line);border-radius:3px;min-height:44px;padding:0 14px;font-family:inherit;font-size:14px;color:var(--ink);cursor:pointer}
@media (max-width:1180px){
  .nav{position:fixed;inset:72px 0 auto 0;background:var(--paper);border-bottom:1px solid var(--line);flex-direction:column;align-items:stretch;gap:0;padding:8px var(--gutter) 24px;display:none}
  .nav.open{display:flex}
  .nav ul{flex-direction:column;gap:0}
  .nav ul a{display:block;padding:14px 0;border-bottom:1px solid var(--line);font-size:16px}
  .nav-cta{padding-top:20px;justify-content:space-between}
  .menu-toggle{display:inline-block}
}

/* ---------- hero (top) ---------- */
.hero{border-bottom:1px solid var(--line);background:
  repeating-linear-gradient(to bottom,transparent 0 39px,rgba(36,71,122,.06) 39px 40px),var(--paper)}
.hero .wrap{display:grid;grid-template-columns:1fr auto;gap:48px;align-items:center;padding-top:72px;padding-bottom:72px}
.hero-copy{max-width:520px}
.hero-copy .lead{font-size:17px;line-height:2;margin-bottom:28px}
.hero-actions{display:flex;flex-wrap:wrap;gap:12px}
.hero-title{writing-mode:vertical-rl;text-orientation:mixed;font-size:clamp(32px,3.4vw,44px);line-height:1.75;letter-spacing:.12em;font-weight:600;color:var(--ink)}
.hero-title span{display:block;white-space:nowrap}
.hero-title .sub{color:var(--ai)}
@media (max-width:820px){
  .hero .wrap{grid-template-columns:1fr;gap:28px;padding-top:44px;padding-bottom:48px}
  .hero-title{writing-mode:horizontal-tb;height:auto;font-size:clamp(22px,6.2vw,40px);letter-spacing:.04em;line-height:1.55;order:-1}
}
.facts{border-bottom:1px solid var(--line);background:var(--white)}
.facts ul{list-style:none;margin:0 auto;padding:0 var(--gutter);max-width:var(--wrap);display:grid;grid-template-columns:repeat(4,1fr)}
.facts li{padding:22px 20px;border-left:1px solid var(--line);font-size:14px;color:var(--muted);line-height:1.6}
.facts li:last-child{border-right:1px solid var(--line)}
.facts b{display:block;font-family:var(--mincho);font-size:17px;color:var(--ink);font-weight:600;margin-bottom:2px}
@media (max-width:820px){.facts ul{grid-template-columns:1fr 1fr}.facts li:nth-child(2){border-right:1px solid var(--line)}.facts li:nth-child(-n+2){border-bottom:1px solid var(--line)}}

/* ---------- sections ---------- */
.section{padding:88px 0}
.section.alt{background:var(--white);border-top:1px solid var(--line);border-bottom:1px solid var(--line)}
.sec-head{display:grid;grid-template-columns:260px 1fr;gap:40px;margin-bottom:44px;align-items:baseline}
.sec-head h2{font-size:clamp(24px,2.6vw,30px)}
.sec-head p{margin:0;color:var(--muted);max-width:40em}
@media (max-width:820px){.section{padding:60px 0}.sec-head{grid-template-columns:1fr;gap:12px;margin-bottom:28px}}

.strengths{display:grid;grid-template-columns:repeat(3,1fr);gap:0;border-top:2px solid var(--ink)}
.strengths > div{padding:28px 28px 8px 0;border-right:1px solid var(--line)}
.strengths > div + div{padding-left:28px}
.strengths > div:last-child{border-right:0}
.strengths h3{font-size:20px;margin-bottom:12px}
.strengths p{color:var(--muted);font-size:15px}
@media (max-width:820px){.strengths{grid-template-columns:1fr}.strengths > div,.strengths > div + div{padding:24px 0 8px;border-right:0;border-bottom:1px solid var(--line)}}

.svc-list{border-top:2px solid var(--ink)}
.svc{display:grid;grid-template-columns:260px 1fr auto;gap:40px;align-items:center;padding:32px 0;border-bottom:1px solid var(--line);text-decoration:none;color:inherit}
.svc h3{font-size:22px}
.svc p{margin:0;color:var(--muted);font-size:15px}
.svc .more{font-size:14px;color:var(--ai);white-space:nowrap;border-bottom:1px solid currentColor;padding-bottom:2px}
a.svc:hover h3{color:var(--ai)}
@media (max-width:820px){.svc{grid-template-columns:1fr;gap:10px;padding:24px 0}}
.svc-minor{display:grid;grid-template-columns:repeat(3,1fr);gap:32px;margin-top:40px}
.svc-minor h4{font-size:17px;margin-bottom:8px}
.svc-minor p{color:var(--muted);font-size:14.5px;margin:0}
@media (max-width:820px){.svc-minor{grid-template-columns:1fr;gap:24px}}

.voice{display:grid;grid-template-columns:260px 1fr;gap:40px}
.voice blockquote{margin:0;font-family:var(--mincho);font-size:clamp(19px,2vw,23px);line-height:2;border-left:3px solid var(--ai);padding-left:28px}
.voice cite{display:block;margin-top:18px;font-family:var(--gothic);font-style:normal;font-size:14px;color:var(--muted);line-height:1.7}
.voice h3{font-size:20px}
@media (max-width:820px){.voice{grid-template-columns:1fr;gap:16px}}

.access{display:grid;grid-template-columns:1fr 1.3fr;gap:40px;align-items:start}
.access iframe{width:100%;height:340px;border:1px solid var(--line);display:block;background:var(--paper-2)}
.access dl{margin:0}
.access dt{font-size:13px;color:var(--muted);margin-top:16px}
.access dd{margin:0;font-size:16px}
@media (max-width:820px){.access{grid-template-columns:1fr}}

/* ---------- CTA ---------- */
.cta{background:var(--ai-deep);color:#fff;padding:80px 0}
.cta h2{font-size:clamp(24px,2.8vw,32px);margin-bottom:12px}
.cta p{color:rgba(255,255,255,.82);margin-bottom:32px;max-width:40em}
.cta-grid{display:grid;grid-template-columns:1fr 1fr;max-width:760px;border-top:1px solid rgba(255,255,255,.3)}
.cta-grid > a{display:block;padding:24px 20px;color:#fff;text-decoration:none;border-right:1px solid rgba(255,255,255,.2);min-height:120px}
.cta-grid > a:first-child{padding-left:0}
.cta-grid > a:last-child{border-right:0}
.cta-grid small{display:block;font-size:13px;color:rgba(255,255,255,.7);margin-bottom:6px}
.cta-grid strong{font-family:var(--mincho);font-weight:600;font-size:20px;letter-spacing:.04em}
.cta-grid .big strong{font-size:28px}
.cta-grid > a:hover strong{text-decoration:underline;text-underline-offset:6px;text-decoration-thickness:1px}
@media (max-width:820px){.cta{padding:56px 0}.cta-grid{grid-template-columns:1fr}.cta-grid > a{padding:20px 16px 20px 0;min-height:0;border-right:0;border-bottom:1px solid rgba(255,255,255,.2)}.cta-grid > a:first-child{grid-column:1/-1}}

/* ---------- footer ---------- */
.site-footer{background:var(--ink);color:rgba(255,255,255,.78);padding:56px 0 96px;font-size:14px}
.site-footer .wrap{display:grid;grid-template-columns:1.2fr 2fr;gap:40px}
.site-footer .brand{color:#fff}
.site-footer .brand-name small{color:rgba(255,255,255,.6)}
.site-footer .seal{border-color:#E07A66;color:#E07A66}
.site-footer address{font-style:normal;margin-top:18px;line-height:1.9}
.site-footer a{color:rgba(255,255,255,.9)}
.foot-nav{display:grid;grid-template-columns:repeat(3,1fr);gap:8px 24px}
.foot-nav ul{list-style:none;margin:0;padding:0}
.foot-nav li{margin-bottom:8px}
.foot-nav a{text-decoration:none}
.foot-nav a:hover{text-decoration:underline}
.copy{grid-column:1/-1;border-top:1px solid rgba(255,255,255,.15);padding-top:20px;font-size:12px;color:rgba(255,255,255,.55)}
@media (max-width:820px){.site-footer .wrap{grid-template-columns:1fr}.foot-nav{grid-template-columns:1fr 1fr}}
@media (min-width:821px){.site-footer{padding-bottom:40px}}

/* mobile fixed bar */
.mbar{display:none}
@media (max-width:820px){
  .mbar{display:grid;grid-template-columns:1fr 1fr;position:fixed;left:0;right:0;bottom:0;z-index:60;border-top:1px solid var(--line);background:var(--white)}
  .mbar a{display:flex;align-items:center;justify-content:center;min-height:56px;text-decoration:none;font-size:15px;font-weight:500}
  .mbar a:first-child{color:var(--ink);border-right:1px solid var(--line)}
  .mbar a:last-child{background:var(--ai);color:#fff}
}

/* ---------- sub pages ---------- */
.page-head{border-bottom:1px solid var(--line);background:
  repeating-linear-gradient(to bottom,transparent 0 39px,rgba(36,71,122,.06) 39px 40px),var(--paper)}
.page-head .wrap{padding-top:56px;padding-bottom:48px}
.crumbs{font-size:13px;color:var(--muted);margin-bottom:14px}
.crumbs a{color:var(--muted)}
.page-head h1{font-size:clamp(28px,3.6vw,42px);letter-spacing:.08em}
.page-head .lead{margin-top:20px;max-width:44em;font-size:16.5px}

.toc{display:flex;flex-wrap:wrap;gap:0;border:1px solid var(--line);background:var(--white);margin-top:32px;width:fit-content;max-width:100%}
.toc a{padding:12px 20px;text-decoration:none;font-size:14.5px;color:var(--ink);border-right:1px solid var(--line)}
.toc a:last-child{border-right:0}
.toc a:hover{color:var(--ai);background:var(--paper)}
@media (max-width:620px){.toc{width:100%}.toc a{flex:1 1 50%;border-bottom:1px solid var(--line)}}

.worries{display:grid;grid-template-columns:260px 1fr;gap:40px}
.worries ul{list-style:none;margin:0;padding:0;columns:2;column-gap:40px}
.worries li{break-inside:avoid;padding:12px 0 12px 22px;border-bottom:1px solid var(--line);position:relative;font-size:15.5px}
.worries li::before{content:"";position:absolute;left:2px;top:23px;width:8px;height:8px;border:1.5px solid var(--ai);border-radius:50%}
.worries .answer{grid-column:2;font-family:var(--mincho);font-size:20px;margin-top:20px;color:var(--ai)}
@media (max-width:820px){.worries{grid-template-columns:1fr;gap:16px}.worries ul{columns:1}.worries .answer{grid-column:1}}

.block{display:grid;grid-template-columns:260px 1fr;gap:40px;padding:48px 0;border-top:1px solid var(--line);scroll-margin-top:90px}
.block:first-of-type{border-top:2px solid var(--ink)}
.block h2{font-size:24px}
.block h2 .opt{display:block;font-family:var(--gothic);font-size:13px;font-weight:400;color:var(--muted);margin-top:4px;letter-spacing:.04em}
.block h3{font-size:18px;margin:32px 0 16px}
.block h3:first-child{margin-top:0}
.block .body > p{max-width:42em}
@media (max-width:820px){.block{grid-template-columns:1fr;gap:16px;padding:36px 0}}

.steps{list-style:none;margin:0;padding:0;counter-reset:step}
.steps li{counter-increment:step;display:grid;grid-template-columns:56px 1fr;gap:16px;padding:18px 0;border-bottom:1px solid var(--line)}
.steps li:first-child{border-top:1px solid var(--line)}
.steps li::before{content:counter(step);font-family:var(--mincho);font-size:26px;font-weight:600;color:var(--ai);line-height:1.3}
.steps h4{font-size:17px;margin-bottom:4px}
.steps p{margin:0;color:var(--muted);font-size:15px}
.flows{display:grid;grid-template-columns:1fr 1fr;gap:40px}
@media (max-width:820px){.flows{grid-template-columns:1fr}}

.merits{list-style:none;margin:0;padding:20px 24px;background:var(--white);border:1px solid var(--line)}
.merits li{padding:6px 0 6px 24px;position:relative}
.merits li::before{content:"";position:absolute;left:2px;top:15px;width:10px;height:5px;border-left:2px solid var(--ai);border-bottom:2px solid var(--ai);transform:rotate(-45deg)}
.merits b{color:var(--ai);font-weight:700}

.docs{margin:0;padding-left:1.4em}
.docs li{padding:2px 0}

.table-wrap{overflow-x:auto;-webkit-overflow-scrolling:touch;border:1px solid var(--line);background:var(--white)}
table.fee{width:100%;border-collapse:collapse;font-size:15px;min-width:560px}
table.fee th,table.fee td{padding:14px 18px;border-bottom:1px solid var(--line);text-align:left;vertical-align:top}
table.fee thead th{background:var(--paper-2);font-weight:500;font-size:13.5px;color:var(--muted);white-space:nowrap}
table.fee td.num,table.fee th.num{text-align:right;font-variant-numeric:tabular-nums;white-space:nowrap}
table.fee tbody tr:last-child td,table.fee tbody tr:last-child th{border-bottom:0}
table.fee tbody th{font-weight:500}
table.fee td.strong{font-weight:700;color:var(--ai)}
.notes{list-style:none;margin:16px 0 0;padding:0;font-size:13.5px;color:var(--muted)}
.notes li{padding:2px 0 2px 1.2em;text-indent:-1.2em}
.notes li::before{content:"※"}

.faq details{border-bottom:1px solid var(--line)}
.faq details:first-child{border-top:1px solid var(--line)}
.faq summary{cursor:pointer;list-style:none;padding:20px 40px 20px 36px;position:relative;font-family:var(--mincho);font-weight:600;font-size:17px}
.faq summary::-webkit-details-marker{display:none}
.faq summary::before{content:"Q";position:absolute;left:0;top:18px;color:var(--ai);font-size:20px}
.faq summary::after{content:"";position:absolute;right:8px;top:28px;width:9px;height:9px;border-right:1.5px solid var(--ink);border-bottom:1.5px solid var(--ink);transform:rotate(45deg);transition:transform .2s}
.faq details[open] summary::after{transform:rotate(-135deg);top:32px}
.faq .a{padding:0 0 22px 36px;color:var(--ink)}
.faq .a p:last-child{margin:0}

.others{display:flex;flex-wrap:wrap;gap:12px}

/* about */
.greeting{max-width:40em}
.greeting ol{padding-left:1.4em;margin:0 0 1em}
.history{border-top:2px solid var(--ink)}
.history > div{display:grid;grid-template-columns:140px 1fr;gap:24px;padding:18px 0;border-bottom:1px solid var(--line)}
.history dt{font-family:var(--mincho);font-weight:600;color:var(--ai);font-variant-numeric:tabular-nums}
.history dd{margin:0;font-size:15.5px}
.profile-table{border-top:2px solid var(--ink);margin:0}
.profile-table > div{display:grid;grid-template-columns:140px 1fr;gap:24px;padding:16px 0;border-bottom:1px solid var(--line)}
.profile-table dt{color:var(--muted);font-size:14px}
.profile-table dd{margin:0}
@media (max-width:620px){.history > div,.profile-table > div{grid-template-columns:1fr;gap:4px}}

/* contact form */
.form{max-width:680px}
.field{padding:20px 0;border-bottom:1px solid var(--line)}
.field:first-child{border-top:2px solid var(--ink)}
.field > label,.field > legend{display:flex;align-items:center;gap:10px;font-weight:500;margin-bottom:10px;padding:0}
fieldset.field{border:0;border-bottom:1px solid var(--line);margin:0;padding:20px 0;min-width:0}
.req,.any{font-size:11.5px;padding:2px 8px;border-radius:2px;font-weight:500;letter-spacing:.06em}
.req{background:var(--shu);color:#fff}
.any{background:var(--paper-2);color:var(--muted)}
.form input[type=text],.form input[type=email],.form input[type=tel],.form textarea{width:100%;font:inherit;font-size:16px;padding:12px 14px;border:1px solid var(--line);border-radius:3px;background:var(--white);color:var(--ink)}
.form input:focus,.form textarea:focus{outline:2px solid var(--ai);outline-offset:0;border-color:var(--ai)}
.form textarea{min-height:180px;resize:vertical}
.checks{display:grid;grid-template-columns:1fr 1fr;gap:6px 24px}
.checks label{display:flex;align-items:center;gap:10px;min-height:40px;cursor:pointer}
.checks input{width:18px;height:18px;accent-color:var(--ai)}
@media (max-width:620px){.checks{grid-template-columns:1fr}}
.form-actions{padding-top:28px}
.form-status{margin-top:16px;padding:14px 16px;border-left:3px solid var(--ai);background:var(--white);display:none}
.form-status.show{display:block}
.form-status.err{border-color:var(--shu)}
.hp{position:absolute;left:-9999px}
.contact-side{display:grid;gap:0;border-top:2px solid var(--ink)}
.contact-side a{display:block;padding:18px 0;border-bottom:1px solid var(--line);text-decoration:none;color:var(--ink)}
.contact-side small{display:block;color:var(--muted);font-size:13px}
.contact-side strong{font-family:var(--mincho);font-size:20px;font-weight:600}
.contact-layout{display:grid;grid-template-columns:1fr 300px;gap:56px;align-items:start}
@media (max-width:900px){.contact-layout{grid-template-columns:1fr}}
.nav .btn,.nav .btn:hover{color:#fff}