/* ==========================================================================
   前田幹税理士事務所 — style.css
   コンセプト：やさしい余白・落ち着いた色・明朝の見出し
   色味は、写真（机のセージグリーン／紺のスーツ／襟元のゴールド）から取っています。
   色を変えたいときは、下の「01 Tokens」の値を書き換えるだけで全ページに反映されます。
   目次
   01 Tokens        02 Base          03 Utilities     04 Buttons / Icons
   05 Header / Nav  06 Footer        07 Section parts 08 Home
   09 Inner pages   10 Form          11 Mobile compact  12 Motion / A11y
   ========================================================================== */

/* ---------- 01 Tokens ---------- */
:root {
  /* 面 */
  --c-bg: #FBFAF6;              /* 生成り（ページ背景） */
  --c-bg-soft: #F1F5EE;         /* 淡いセージ（交互セクション） */
  --c-bg-tint: #E3ECE2;         /* セージの濃いめ（吹き出し・パネル） */
  --c-bg-tint-2: #EAEFE6;       /* 吹き出しの2つ目など、もう少し淡いもの */
  --c-bg-tint-strong: #DDE8DC;  /* 淡い背景の上に置く写真のズレ枠 */
  --c-surface: #FFFFFF;

  /* 文字・線・入力欄 */
  --c-ink: #2B3547;             /* 本文 */
  --c-ink-strong: #1B2740;      /* 見出し（スーツの紺） */
  --c-ink-soft: #5A6475;        /* 補足テキスト */
  --c-line: #DCE3D9;
  --c-field: #F3F7F0;           /* 入力欄の塗り */
  --c-field-line: #C9D3C7;      /* 入力欄・選択肢の枠 */

  /* ブランド色 */
  --c-primary: #4E7A62;         /* セージグリーン（ボタン等） */
  --c-primary-hover: #3B5F4B;
  --c-on-primary: #FFFFFF;      /* 主色の上に載せる文字 */
  --c-primary-dark: #3B5F4B;    /* 明るい背景上の小さな色文字・リンク */
  --c-heading-accent: #3B5F4B;  /* 目立たせたい色文字（特長の見出し・数字など） */
  --c-gold: #B8975A;            /* バッジのゴールド（装飾の線・点・枠） */
  --c-icon: #4E7A62;            /* アイコンの線 */
  --c-icon-accent: #B8975A;     /* アイコンのアクセント（点など） */
  --c-en: #4E7A62;              /* 英字の見出し */
  --c-ghost-fg: #3B5F4B;        /* 枠ボタンの文字 */
  --c-focus-ring: #4E7A62;      /* キーボードフォーカスの輪 */

  /* ロゴ・フッター */
  --logo-bg: #4E7A62;
  --logo-fg: #FFFFFF;
  --c-footer-bg: #2E4A3B;
  --c-footer-fg: #EAF1EA;
  --c-footer-fg-soft: rgba(255, 255, 255, .78);
  --c-footer-line: rgba(255, 255, 255, .14);
  --c-footer-logo-bg: #FFFFFF;
  --c-footer-logo-fg: #2E4A3B;

  /* 緊急系（赤すぎない焼き色） */
  --c-alert: #B35538;
  --c-alert-ink: #9C4429;
  --c-alert-bg: #FCF2ED;
  --c-alert-line: #EBCFC1;

  --font-sans: "Zen Kaku Gothic New", "Hiragino Kaku Gothic ProN", "Hiragino Sans", "Yu Gothic Medium", "YuGothic", "Meiryo", sans-serif;
  --font-serif: "Shippori Mincho", "Hiragino Mincho ProN", "Yu Mincho", "YuMincho", "MS PMincho", serif;
  --font-en: "Cormorant Garamond", "Shippori Mincho", "Hiragino Mincho ProN", serif;

  --radius-s: 12px;
  --radius-m: 20px;
  --radius-l: 32px;
  --shadow-s: 0 8px 30px rgba(30, 45, 70, .06);
  --shadow-m: 0 20px 60px rgba(30, 45, 70, .10);
  --header-h: 72px;
  --bar-h: 69px;                /* 下部固定バー（〜959pxで表示）の高さ */
  --ease: cubic-bezier(.22, .61, .36, 1);

  --acc: var(--c-icon-accent);  /* SVGアイコンのアクセント色（.acc が参照） */
}
@media (min-width: 960px) {
  :root { --header-h: 88px; --bar-h: 0px; }
}
/* ファーストビュー（各ページ冒頭の写真エリア）の高さ＝画面の高さ − ヘッダー − 下部バー */
:root { --fv-h: calc(100vh - var(--header-h) - var(--bar-h) - env(safe-area-inset-bottom) - 1px); }
@supports (height: 100svh) {
  :root { --fv-h: calc(100svh - var(--header-h) - var(--bar-h) - env(safe-area-inset-bottom) - 1px); }
}

/* ---------- 02 Base ---------- */
*, *::before, *::after { box-sizing: border-box; }
html {
  -webkit-text-size-adjust: 100%;
  scroll-behavior: smooth;
  scroll-padding-top: calc(var(--header-h) + 16px);
}
body {
  margin: 0;
  background: var(--c-bg);
  color: var(--c-ink);
  font-family: var(--font-sans);
  font-size: 16px;
  line-height: 1.85;
  letter-spacing: .04em;
  -webkit-font-smoothing: antialiased;
  text-rendering: optimizeLegibility;
  /* 自然な日本語の折り返し（keep-all や <wbr> による強制的な文節区切りは使いません） */
  word-break: normal;
  overflow-wrap: break-word;
  line-break: strict;
}
/* 本文・リスト */
p, li {
  line-height: 1.85;
  overflow-wrap: break-word;
  word-break: normal;
  text-wrap: pretty;          /* 文末に1〜2文字だけ取り残されるのを防ぐ（対応ブラウザ） */
}
/* 見出し：文節で自動折り返し（Chrome / Edge など対応ブラウザ）。
   非対応ブラウザでも崩れないよう、HTML側で意味のまとまりを <span class="ib">（inline-block）にしています */
h1, h2, h3 { word-break: auto-phrase; }
/* 【任意】本文でも文節の途中で折り返したくない場合は、次の1行を有効にしてください（Chrome / Edge 対応。非対応ブラウザは通常の折り返し）
   p, li, dd { word-break: auto-phrase; } */
/* 短い項目（チェックリスト・箇条書き）：行の長さを揃えて、末尾に1〜2文字だけ残るのを防ぐ */
.check-grid li, .worry-list li, .principles li, .checklist-box__list li, .bubbles li, .experience__list li,
.plain-list li, .hero__eyebrow { text-wrap: balance; }
body.is-nav-open, html.is-nav-open body { overflow: hidden; }
img, svg, iframe { display: block; max-width: 100%; }
img { height: auto; }
a { color: var(--c-primary-dark); text-underline-offset: .22em; }
h1, h2, h3, p, ul, ol, dl, dd, figure { margin: 0; }
ul, ol { padding: 0; list-style: none; }
button, input, textarea { font: inherit; color: inherit; letter-spacing: inherit; }
[hidden] { display: none !important; }
::selection { background: color-mix(in srgb, var(--c-gold) 35%, transparent); }
:focus-visible { outline: 3px solid var(--c-focus-ring); outline-offset: 3px; border-radius: 4px; }

/* ---------- 03 Utilities ---------- */
.sr-only {
  position: absolute !important; width: 1px; height: 1px; padding: 0; margin: -1px;
  overflow: hidden; clip: rect(0, 0, 0, 0); white-space: nowrap; border: 0;
}
.nb { white-space: nowrap; }
.ib { display: inline-block; }
/* PC／スマホ 改行切り替え：<br class="is-pc"> はPCだけ、<br class="is-sp"> はスマホだけで改行（768px以下がスマホ） */
.is-pc { display: inline; }
.is-sp { display: none; }
@media screen and (max-width: 768px) {
  .is-pc { display: none; }
  .is-sp { display: inline; }
}
.skip-link {
  position: absolute; left: 12px; top: -64px; z-index: 300;
  padding: 10px 18px; border-radius: 8px; background: var(--c-ink-strong); color: #fff;
  text-decoration: none; transition: top .2s;
}
.skip-link:focus { top: 12px; }

.container { width: min(100% - 40px, 1120px); margin-inline: auto; }
.container--narrow { width: min(100% - 40px, 840px); margin-inline: auto; }
@media (min-width: 768px) {
  .container { width: min(100% - 64px, 1120px); }
  .container--narrow { width: min(100% - 64px, 840px); }
}

.section { position: relative; padding-block: clamp(72px, 10vw, 132px); }
.section--soft { background: var(--c-bg-soft); }
.section--tight { padding-block: clamp(56px, 7vw, 96px); }

/* 1カラムのグリッドは、長い語で幅が押し広げられないよう minmax(0,1fr) を明示 */
.features__grid, .link-cards, .message__grid, .office__about, .office__info,
.experience, .flow, .closing__panel, .service-cards, .site-footer__inner, .steps, .check-grid,
.worry-list, .bubbles, .form__pair, .alert-card, .checklist-box__list { grid-template-columns: minmax(0, 1fr); }

/* 本文の組み */
.prose p + p { margin-top: 1.4em; }
.prose strong { font-weight: 700; color: var(--c-ink-strong); }
.prose .h3 { margin-top: 2.6em; }
.prose .h3:first-child { margin-top: 0; }
.mark { background: linear-gradient(transparent 62%, color-mix(in srgb, var(--c-gold) 34%, transparent) 62%); padding-inline: .1em; }

.h3 {
  position: relative; margin-bottom: 1em; padding-left: .95em;
  font-family: var(--font-serif); font-weight: 700; font-size: clamp(19px, 2.4vw, 23px);
  line-height: 1.6; letter-spacing: .1em; color: var(--c-ink-strong);
}
.h3::before {
  content: ""; position: absolute; left: 0; top: .32em; bottom: .32em; width: 3px;
  border-radius: 2px; background: var(--c-gold);
}

/* セクション見出し（英字＋日本語） */
.sec-head { margin-bottom: clamp(40px, 6vw, 72px); text-align: center; }
.sec-head__en {
  font-family: var(--font-en); font-style: italic; font-weight: 500;
  font-size: clamp(42px, 8vw, 76px); line-height: 1; letter-spacing: .01em;
  color: var(--c-en); opacity: .94;
}
.sec-head__ja {
  display: inline-block; margin-top: 10px;
  font-family: var(--font-serif); font-weight: 700; font-size: clamp(17px, 2.2vw, 21px);
  line-height: 1.6; letter-spacing: .18em; color: var(--c-ink-strong); text-wrap: balance;
}
.sec-head__ja::after {
  content: ""; display: block; width: 36px; height: 2px; margin: 18px auto 0;
  border-radius: 2px; background: var(--c-gold);
}
.lead-title {
  margin-bottom: clamp(28px, 4vw, 44px);
  font-family: var(--font-serif); font-weight: 700; font-size: clamp(23px, 3.4vw, 34px);
  line-height: 1.7; letter-spacing: .06em; color: var(--c-ink-strong); text-wrap: balance;
}
.lead-text {
  font-family: var(--font-serif); font-weight: 500; font-size: clamp(16px, 2vw, 19px);
  line-height: 2; letter-spacing: .06em; text-align: center; text-wrap: pretty;
}

/* 写真フレーム（やわらかいズレ枠） */
.photo { position: relative; isolation: isolate; }
.photo img { width: 100%; height: auto; border-radius: var(--radius-l); box-shadow: var(--shadow-s); }
.photo::before {
  content: ""; position: absolute; z-index: -1; inset: 16px -14px -16px 14px;
  border: 1px solid var(--c-gold); border-radius: var(--radius-l); opacity: .8;
}
.photo--soft::before { inset: 18px -16px -18px 16px; border: 0; background: var(--c-bg-tint); opacity: 1; }
.section--soft .photo--soft::before { background: var(--c-bg-tint-strong); }

/* ---------- 04 Buttons / Icons ---------- */
.icon {
  width: 1.25em; height: 1.25em; flex: none;
  fill: none; stroke: currentColor; stroke-width: 1.8; stroke-linecap: round; stroke-linejoin: round;
}
.icon--xl { width: 46px; height: 46px; stroke-width: 1.7; }
.acc { fill: var(--acc, var(--c-gold)); stroke: none; }
.acc-line { stroke: var(--acc, var(--c-gold)); }
.dot { fill: currentColor; stroke: none; }

.btn {
  --btn-bg: var(--c-primary); --btn-fg: var(--c-on-primary); --btn-bd: var(--c-primary);
  display: inline-flex; align-items: center; justify-content: center; gap: .65em;
  min-height: 56px; padding: .7em 2em .7em 2.2em;
  border: 2px solid var(--btn-bd); border-radius: 999px; background: var(--btn-bg); color: var(--btn-fg);
  font-family: var(--font-sans); font-weight: 700; font-size: 16px; line-height: 1.4; letter-spacing: .1em;
  text-align: center; text-decoration: none; cursor: pointer;
  transition: background-color .3s var(--ease), color .3s var(--ease), border-color .3s var(--ease),
              transform .3s var(--ease), box-shadow .3s var(--ease);
}
.btn .icon { transition: transform .3s var(--ease); }
.btn:hover {
  --btn-bg: var(--c-primary-hover); --btn-bd: var(--c-primary-hover);
  transform: translateY(-2px); box-shadow: 0 12px 26px color-mix(in srgb, var(--c-primary) 38%, transparent);
}
.btn:hover .icon:last-child { transform: translateX(4px); }
.btn:active { transform: translateY(0); box-shadow: none; }
.btn--ghost { --btn-bg: transparent; --btn-fg: var(--c-ghost-fg); --btn-bd: var(--c-primary); }
.btn--ghost:hover { --btn-bg: var(--c-primary); --btn-fg: var(--c-on-primary); --btn-bd: var(--c-primary); }
.btn--light { --btn-bg: #fff; --btn-fg: var(--c-heading-accent); --btn-bd: #fff; }
.btn--light:hover { --btn-bg: var(--c-bg-tint); --btn-bd: var(--c-bg-tint); box-shadow: none; }
.btn--alert { --btn-bg: var(--c-alert); --btn-fg: #fff; --btn-bd: var(--c-alert); }
.btn--alert:hover { --btn-bg: var(--c-alert-ink); --btn-bd: var(--c-alert-ink); box-shadow: 0 12px 26px color-mix(in srgb, var(--c-alert) 30%, transparent); }
.btn--sm { min-height: 46px; padding: .35em 1.6em; font-size: 14px; }
.btn--lg { min-height: 64px; padding-inline: 2.4em; font-size: 17px; }
.btn--lg .nb { letter-spacing: .08em; }

.text-link {
  display: inline-flex; align-items: center; gap: .5em;
  font-weight: 700; color: var(--c-primary-dark); text-decoration: none;
  border-bottom: 1px solid var(--c-gold); padding-bottom: 2px;
}
.text-link:hover { color: var(--c-heading-accent); }
.text-link:hover .icon { transform: translateX(4px); }
.text-link .icon { transition: transform .3s var(--ease); }

/* ---------- 05 Header / Nav ---------- */
.site-header {
  position: sticky; top: 0; z-index: 100;
  border-bottom: 1px solid transparent;
  transition: border-color .3s, box-shadow .3s;
}
/* ぼかし背景は疑似要素に持たせる（ヘッダー本体に backdrop-filter を付けると、
   中の position: fixed のメニューがヘッダーの高さに閉じ込められてしまうため） */
.site-header::before {
  content: ""; position: absolute; inset: 0; z-index: -1;
  background: color-mix(in srgb, var(--c-bg) 90%, transparent);
  -webkit-backdrop-filter: saturate(1.4) blur(14px); backdrop-filter: saturate(1.4) blur(14px);
}
.site-header.is-scrolled { border-bottom-color: var(--c-line); box-shadow: 0 8px 28px rgba(30, 45, 70, .06); }
.site-header__inner {
  display: flex; align-items: center; justify-content: space-between; gap: 20px;
  width: min(100% - 32px, 1280px); height: var(--header-h); margin-inline: auto;
}
.logo { display: inline-flex; align-items: center; gap: 12px; min-width: 0; color: var(--c-ink-strong); text-decoration: none; }
.logo__mark { width: 42px; height: 42px; flex: none; }
.logo__text { display: grid; gap: 3px; min-width: 0; }
.logo__name {
  font-family: var(--font-serif); font-weight: 700; font-size: clamp(16px, 4.4vw, 19px);
  line-height: 1.3; letter-spacing: .08em; white-space: nowrap;
}
.logo__sub {
  font-family: var(--font-en); font-weight: 600; font-size: 11px; line-height: 1.2;
  letter-spacing: .14em; text-transform: uppercase; color: var(--c-ink-soft); white-space: nowrap;
}

.menu-btn {
  display: grid; place-items: center; align-content: center; gap: 5px;
  width: 56px; height: 56px; padding: 0; border: 0; border-radius: 50%;
  background: transparent; color: var(--c-ink-strong); cursor: pointer;
}
.menu-btn__bars { position: relative; display: block; width: 24px; height: 10px; }
.menu-btn__bars span {
  position: absolute; left: 0; width: 100%; height: 2px; border-radius: 2px; background: currentColor;
  transition: transform .3s var(--ease), top .3s var(--ease);
}
.menu-btn__bars span:nth-child(1) { top: 0; }
.menu-btn__bars span:nth-child(2) { top: 8px; }
.menu-btn[aria-expanded="true"] .menu-btn__bars span:nth-child(1) { top: 4px; transform: rotate(24deg); }
.menu-btn[aria-expanded="true"] .menu-btn__bars span:nth-child(2) { top: 4px; transform: rotate(-24deg); }
.menu-btn__label {
  font-family: var(--font-en); font-weight: 600; font-size: 11px; line-height: 1;
  letter-spacing: .12em; text-transform: uppercase;
}

/* モバイル：全画面メニュー */
.gnav {
  position: fixed; inset: var(--header-h) 0 0 0; z-index: 99;
  padding: 12px 24px 140px; overflow-y: auto; background: var(--c-bg);
  opacity: 0; visibility: hidden; transform: translateY(-10px);
  transition: opacity .3s var(--ease), transform .3s var(--ease), visibility 0s linear .3s;
}
.gnav.is-open { opacity: 1; visibility: visible; transform: none; transition-delay: 0s; }
.gnav__list { display: grid; }
.gnav__link {
  display: flex; align-items: baseline; justify-content: space-between; gap: 16px;
  padding: 22px 4px; border-bottom: 1px solid var(--c-line); color: var(--c-ink-strong); text-decoration: none;
}
.gnav__en { font-family: var(--font-en); font-style: italic; font-weight: 600; font-size: 27px; line-height: 1.2; color: var(--c-en); }
.gnav__ja { font-size: 14px; letter-spacing: .14em; color: var(--c-ink-soft); }
.gnav__cta { display: grid; gap: 14px; margin-top: 28px; }
.gnav__tel {
  display: flex; align-items: center; gap: 14px; padding: 16px 22px;
  border-radius: var(--radius-m); background: var(--c-bg-soft); color: var(--c-ink-strong); text-decoration: none;
}
.gnav__tel .icon { width: 28px; height: 28px; color: var(--c-icon); }
.gnav__tel-body { display: grid; line-height: 1.4; }
.gnav__tel-label { font-size: 12px; letter-spacing: .1em; color: var(--c-ink-soft); }
.gnav__tel-num { font-family: var(--font-en); font-weight: 600; font-size: 28px; line-height: 1.2; letter-spacing: .06em; font-variant-numeric: lining-nums; }
.gnav__cta .btn { width: 100%; min-height: 56px; font-size: 16px; }

/* PC：横並びナビ */
@media (min-width: 960px) {
  .menu-btn { display: none; }
  .gnav {
    position: static; inset: auto; display: flex; align-items: center; gap: clamp(20px, 3vw, 44px);
    padding: 0; overflow: visible; background: none;
    opacity: 1; visibility: visible; transform: none; transition: none;
  }
  .gnav__list { display: flex; gap: clamp(18px, 2.6vw, 40px); }
  .gnav__link { position: relative; display: block; padding: 8px 2px; border: 0; text-align: center; }
  .gnav__en { display: block; font-size: 20px; }
  .gnav__ja { display: block; margin-top: 2px; font-size: 11px; letter-spacing: .12em; }
  .gnav__link::after {
    content: ""; position: absolute; left: 50%; right: 50%; bottom: 0; height: 2px; background: var(--c-gold);
    transition: left .3s var(--ease), right .3s var(--ease);
  }
  .gnav__link:hover::after, .gnav__link[aria-current="page"]::after { left: 0; right: 0; }
  .gnav__cta { display: flex; align-items: center; gap: 22px; margin: 0; }
  .gnav__tel { display: none; padding: 0; gap: 10px; border-radius: 0; background: none; }
  .gnav__tel .icon { width: 22px; height: 22px; }
  .gnav__tel-num { font-size: 25px; }
  .gnav__cta .btn { width: auto; min-height: 46px; font-size: 14px; }
}
@media (min-width: 1180px) {
  .gnav__tel { display: flex; }
}

/* スマホ・タブレット：下部固定バー */
.sp-bar {
  position: fixed; left: 0; right: 0; bottom: 0; z-index: 90;
  display: grid; grid-template-columns: minmax(0, 1fr) minmax(0, 1fr); gap: 10px;
  padding: 10px 14px calc(10px + env(safe-area-inset-bottom));
  background: color-mix(in srgb, var(--c-bg) 96%, transparent);
  -webkit-backdrop-filter: blur(10px); backdrop-filter: blur(10px);
  border-top: 1px solid var(--c-line);
}
.sp-bar a {
  display: flex; align-items: center; justify-content: center; gap: .5em; min-height: 48px;
  border: 2px solid var(--c-primary); border-radius: 999px;
  font-size: 15px; font-weight: 700; letter-spacing: .06em; text-decoration: none;
}
.sp-bar__tel { background: var(--c-primary); color: var(--c-on-primary); }
.sp-bar__mail { background: #fff; color: var(--c-ghost-fg); }
@media (max-width: 959px) {
  body { padding-bottom: calc(76px + env(safe-area-inset-bottom)); }
}
@media (max-width: 359px) {
  .sp-bar { gap: 8px; padding-inline: 10px; }
  .sp-bar a { gap: .35em; font-size: 14px; letter-spacing: .02em; }
}
@media (min-width: 960px) {
  .sp-bar { display: none; }
}

/* ---------- 06 Footer ---------- */
.site-footer { background: var(--c-footer-bg); color: var(--c-footer-fg); padding-top: clamp(56px, 8vw, 88px); }
.site-footer__inner { display: grid; gap: 44px; width: min(100% - 40px, 1120px); margin-inline: auto; }
@media (min-width: 900px) {
  .site-footer__inner { grid-template-columns: minmax(0, 1.3fr) minmax(0, .9fr) minmax(0, 1fr); gap: 56px; }
}
.logo--light { --logo-bg: var(--c-footer-logo-bg); --logo-fg: var(--c-footer-logo-fg); color: var(--c-footer-fg); }
.logo--light .logo__sub { color: var(--c-footer-fg-soft); }
.site-footer__address { margin-top: 24px; font-size: 14px; font-style: normal; line-height: 1.85; }
.site-footer__address p + p { margin-top: .7em; }
.site-footer__small { font-size: 12.5px; color: var(--c-footer-fg-soft); }
.site-footer__nav ul { display: grid; grid-template-columns: minmax(0, 1fr) minmax(0, 1fr); gap: 2px 24px; }
.site-footer__nav a {
  display: inline-block; padding: 6px 0; border-bottom: 1px solid transparent;
  font-size: 14px; letter-spacing: .08em; color: var(--c-footer-fg); text-decoration: none;
}
.site-footer__nav a:hover { border-bottom-color: var(--c-gold); }
.site-footer__nav a { overflow-wrap: anywhere; }
@media (max-width: 399px) {
  .site-footer__nav ul { grid-template-columns: minmax(0, 1fr); }
}
.site-footer__contact { display: grid; align-content: start; gap: 16px; justify-items: start; }
.site-footer__hours { font-size: 13.5px; line-height: 1.85; color: var(--c-footer-fg-soft); }
.site-footer__copy {
  margin-top: clamp(40px, 6vw, 64px); padding: 22px 20px; text-align: center;
  border-top: 1px solid var(--c-footer-line); font-size: 12px; color: var(--c-footer-fg-soft);
}

/* ---------- 07 Section parts（共通部品） ---------- */
/* 緊急時のご連絡カード（税務調査／業務内容ページ共通） */
.alert-card {
  padding: clamp(28px, 5vw, 56px);
  background: var(--c-alert-bg); border: 1px solid var(--c-alert-line);
  border-radius: var(--radius-l); box-shadow: var(--shadow-s);
}
.alert-card__head { display: flex; align-items: center; gap: 20px; margin-bottom: clamp(20px, 3vw, 28px); }
@media (max-width: 479px) {
  .alert-card__head { flex-direction: column; align-items: flex-start; gap: 14px; }
}
.alert-card__icon {
  --acc: var(--c-alert);
  display: grid; place-items: center; flex: none; width: 72px; height: 72px;
  border-radius: 50%; background: #fff; color: var(--c-alert);
}
.alert-card__title {
  font-family: var(--font-serif); font-weight: 700; font-size: clamp(20px, 2.8vw, 28px);
  line-height: 1.6; letter-spacing: .06em; color: var(--c-alert-ink); text-wrap: balance;
}
.alert-card__tel { margin-top: 28px; }
.alert-card__sub { margin-top: 14px; font-size: 13.5px; line-height: 1.85; }
/* 緊急時の対応・費用についての注記 */
.alert-card__note {
  margin-top: 18px; padding: 14px 18px; background: #fff;
  border: 1px solid var(--c-alert-line); border-left: 4px solid var(--c-alert); border-radius: var(--radius-s);
  font-size: 14.5px; line-height: 1.9;
}
.alert-card__note a { font-weight: 700; color: var(--c-alert-ink); }
.alert-card__list { margin-top: clamp(28px, 4vw, 40px); padding-top: clamp(24px, 3.4vw, 32px); border-top: 1px dashed var(--c-alert-line); }
.alert-card__list-lead { font-weight: 500; }
.check-grid { display: grid; gap: 12px; margin-top: 18px; }
@media (min-width: 640px) { .check-grid { grid-template-columns: minmax(0, 1fr) minmax(0, 1fr); } }
.check-grid li {
  display: flex; align-items: flex-start; gap: 12px; padding: 14px 18px;
  border-radius: var(--radius-s); background: #fff; font-size: 15px; line-height: 1.7;
}
.check-grid .icon { width: 1.35em; height: 1.35em; margin-top: .2em; color: var(--c-alert); }

/* ---------- 08 Home ---------- */
/* Hero */
/* ファーストビューは、どの画面サイズでも1画面ぶん（写真が余った高さをすべて使う） */
.hero { position: relative; display: flex; flex-direction: column; min-height: var(--fv-h); padding-top: 8px; padding-bottom: 12px; }
.hero__media {
  position: relative; flex: 1 1 auto; width: min(100% - 24px, 1440px); min-height: 240px; margin-inline: auto;
  overflow: hidden; border-radius: var(--radius-l); background: var(--c-bg-tint);
}
.hero__media img {
  position: absolute; inset: 0; width: 100%; height: 100%; object-fit: cover; object-position: 74% 28%;
  animation: heroZoom 2.8s var(--ease) both;
}
@keyframes heroZoom { from { transform: scale(1.07); } to { transform: scale(1); } }
.hero__inner { position: relative; width: min(100% - 40px, 700px); margin: -64px auto 0; }
.hero__card {
  position: relative; padding: 32px 22px 28px;
  background: color-mix(in srgb, var(--c-bg) 96%, transparent); border-radius: var(--radius-l); box-shadow: var(--shadow-m);
}
.hero__card::before {
  content: ""; position: absolute; inset: 8px; pointer-events: none;
  border: 1px solid color-mix(in srgb, var(--c-gold) 60%, transparent); border-radius: calc(var(--radius-l) - 8px);
}
.hero__card > * { position: relative; }
.hero__eyebrow {
  display: flex; align-items: center; gap: 12px;
  font-size: 13px; font-weight: 700; letter-spacing: .2em; color: var(--c-primary-dark);
}
.hero__eyebrow::before { content: ""; width: 28px; height: 1px; background: var(--c-gold); }
.hero__title { margin-top: 16px; font-family: var(--font-serif); font-weight: 700; line-height: 1.55; color: var(--c-ink-strong); }
.hero__title-main { display: block; font-size: clamp(26px, 6.6vw, 44px); letter-spacing: .05em; }
.hero__title-sub { display: block; margin-top: 14px; font-size: clamp(16px, 3.4vw, 20px); font-weight: 500; line-height: 1.8; letter-spacing: .06em; color: var(--c-ink); }
.hero__actions { display: flex; flex-wrap: wrap; gap: 12px; margin-top: 26px; }
.hero__note { margin-top: 18px; font-size: 13px; line-height: 1.8; color: var(--c-ink-soft); }
/* タブレット（縦積み）：写真は余った高さを使うが、横長になりすぎないよう下限を持たせる */
@media (min-width: 640px) and (max-width: 899px) {
  .hero__media { min-height: 320px; }
}
/* 900px〜：写真の上にカードを重ねる（人物に被らないよう、幅が狭いうちはカードも小さめ） */
@media (min-width: 900px) {
  .hero { display: grid; min-height: max(560px, var(--fv-h)); padding-top: 12px; }
  .hero__media, .hero__inner { grid-area: 1 / 1; }
  .hero__media { width: min(100% - 48px, 1440px); min-height: 0; }
  .hero__media img { object-position: 50% 20%; }
  .hero__inner { align-self: end; width: min(100% - 48px, 1440px); margin: 0 auto; padding: 0 0 40px 40px; pointer-events: none; }
  .hero__card { max-width: 440px; padding: 36px 36px 30px; pointer-events: auto; }
  .hero__title-main { font-size: 32px; }
  .hero__title-sub { margin-top: 12px; font-size: 17px; }
  .hero__actions { margin-top: 22px; }
}
@media (max-width: 359px) {
  .hero__title-main { font-size: 22px; }
  .hero__title-sub { font-size: 15px; }
}
@media (min-width: 1100px) {
  .hero__inner { padding: 0 0 52px 52px; }
  .hero__card { max-width: 540px; padding: 44px 46px 36px; }
  .hero__title-main { font-size: clamp(36px, 3.3vw, 42px); }
  .hero__title-sub { margin-top: 14px; font-size: 20px; }
  .hero__actions { margin-top: 26px; }
}

/* Message */
.message__grid { display: grid; gap: 56px; }
.message__photo { width: 88%; max-width: 420px; margin-inline: auto; }
.message__body { min-width: 0; }
@media (min-width: 900px) {
  .message__grid { grid-template-columns: minmax(0, 5fr) minmax(0, 7fr); gap: clamp(56px, 8vw, 112px); align-items: start; }
  .message__photo { position: sticky; top: calc(var(--header-h) + 32px); width: 100%; max-width: none; }
}
.bubbles { display: grid; gap: 12px; margin: 18px 0 24px; }
.bubbles li {
  width: fit-content; max-width: 100%; padding: 12px 24px;
  border-radius: 22px 22px 22px 6px; background: var(--c-bg-tint); color: var(--c-ink-strong);
  font-family: var(--font-serif); font-weight: 500; font-size: clamp(15px, 2vw, 17px); line-height: 1.7;
}
.bubbles li:nth-child(2) { margin-left: clamp(0px, 4vw, 36px); border-radius: 22px 22px 6px 22px; background: var(--c-bg-tint-2); }
.prose .message__assure {
  margin-block: 1.8em; font-family: var(--font-serif); font-weight: 700;
  font-size: clamp(24px, 3.4vw, 32px); line-height: 1.6; letter-spacing: .08em; color: var(--c-heading-accent);
}
.message__assure .ib { background: linear-gradient(transparent 62%, color-mix(in srgb, var(--c-gold) 36%, transparent) 62%); padding-inline: .1em; }
.prose .message__sign {
  display: flex; align-items: baseline; justify-content: flex-end; gap: 1em;
  margin-top: 2.4em; font-family: var(--font-serif);
}
.message__sign-role { font-size: 14px; letter-spacing: .2em; color: var(--c-ink-soft); }
.message__sign-name {
  position: relative; padding-bottom: .2em;
  font-size: clamp(26px, 3.4vw, 34px); font-weight: 700; letter-spacing: .3em; color: var(--c-ink-strong);
}
.message__sign-name::after { content: ""; position: absolute; left: 0; right: 0; bottom: 0; height: 2px; background: var(--c-gold); }
.prose .message__sign + p { margin-top: 2em; }
/* 初回無料のご案内（ボタンの直前） */
.prose .free-note {
  padding: 16px 22px; background: var(--c-bg-soft);
  border-left: 3px solid var(--c-gold); border-radius: var(--radius-s);
}
.prose .free-note__main {
  display: block; font-family: var(--font-serif); font-weight: 700;
  font-size: clamp(17px, 2.1vw, 19px); line-height: 1.7; letter-spacing: .06em; color: var(--c-heading-accent);
}
.free-note__sub { display: block; margin-top: 4px; font-size: 13px; line-height: 1.8; color: var(--c-ink-soft); }

/* Features */
/* 3列は1200px以上（カードの幅が足りるときだけ）。それより狭い画面では1列にして、説明文が途中で折り返さないようにする */
.features__grid { display: grid; gap: 56px 28px; max-width: 720px; margin-inline: auto; }
@media (min-width: 1200px) { .features__grid { grid-template-columns: repeat(3, minmax(0, 1fr)); max-width: none; } }
.feature {
  position: relative; margin-top: 26px; padding: 62px 28px 38px;
  background: var(--c-surface); border: 1.5px solid color-mix(in srgb, var(--c-gold) 62%, #fff); border-radius: var(--radius-m);
  box-shadow: var(--shadow-s); text-align: center;
}
.feature__num {
  position: absolute; top: -26px; left: 50%; transform: translateX(-50%);
  display: grid; place-items: center; width: 52px; height: 52px; border-radius: 50%;
  background: var(--c-primary); color: var(--c-on-primary); box-shadow: 0 0 0 7px var(--c-bg-soft);
  font-family: var(--font-en); font-style: italic; font-weight: 600; font-size: 24px; line-height: 1; letter-spacing: 0;
  font-variant-numeric: lining-nums;
}
.feature__icon {
  display: grid; place-items: center; width: 84px; height: 84px; margin: 4px auto 20px;
  border-radius: 50%; background: var(--c-bg-soft); color: var(--c-icon);
}
.feature__title {
  margin-bottom: 18px; font-family: var(--font-serif); font-weight: 700; font-size: clamp(19px, 2vw, 21px);
  line-height: 1.6; letter-spacing: .06em; color: var(--c-heading-accent); text-wrap: balance;
}
.feature__title::after { content: ""; display: block; width: 28px; height: 2px; margin: 12px auto 0; border-radius: 2px; background: var(--c-gold); }
/* 説明文：左揃えのまま、いちばん長い行の幅に合わせてカードの中央に置く（改行位置のそろった読みやすい塊になる） */
.feature__text { width: fit-content; max-width: 100%; margin-inline: auto; font-size: 15px; line-height: 1.9; color: var(--c-ink); text-align: left; }
.feature__text p { line-height: 1.9; }
/* 特長1：強みを箇条書きで見せる */
.feature__points { margin: 6px 0; }
.feature__points li { position: relative; padding-left: 1.2em; font-weight: 700; line-height: 1.9; color: var(--c-ink-strong); }
.feature__points li::before { content: ""; position: absolute; left: .15em; top: .88em; width: 6px; height: 6px; border-radius: 50%; background: var(--c-gold); }

/* Link cards（税務調査／業務内容への導線） */
.link-cards { display: grid; gap: 36px; }
@media (min-width: 900px) { .link-cards { grid-template-columns: minmax(0, 1fr) minmax(0, 1fr); gap: 40px; } }
.link-card {
  display: flex; flex-direction: column; overflow: hidden;
  background: var(--c-surface); border: 1px solid var(--c-line); border-radius: var(--radius-l); box-shadow: var(--shadow-s);
  transition: transform .5s var(--ease), box-shadow .5s var(--ease);
}
.link-card:hover { transform: translateY(-4px); box-shadow: var(--shadow-m); }
.link-card__img { display: block; aspect-ratio: 16 / 10; overflow: hidden; }
.link-card__img img { width: 100%; height: 100%; object-fit: cover; transition: transform 1s var(--ease); }
.link-card:hover .link-card__img img { transform: scale(1.04); }
.link-card:nth-child(2) .link-card__img img { object-position: 82% 50%; }
.link-card__body { display: flex; flex-direction: column; align-items: flex-start; flex: 1; gap: 14px; padding: clamp(28px, 4vw, 44px); }
.link-card__body .btn { margin-top: auto; }
.link-card__text { margin-bottom: 10px; font-size: 15px; }
.link-card__en { font-family: var(--font-en); font-style: italic; font-weight: 600; font-size: 22px; line-height: 1; color: var(--c-en); }
.link-card__title { font-family: var(--font-serif); font-weight: 700; font-size: clamp(22px, 2.6vw, 26px); line-height: 1.5; letter-spacing: .1em; color: var(--c-ink-strong); }

/* Office */
.office__about { display: grid; gap: 48px; align-items: center; margin-bottom: clamp(56px, 8vw, 96px); }
@media (min-width: 900px) { .office__about { grid-template-columns: minmax(0, 1fr) minmax(0, 1fr); gap: clamp(56px, 8vw, 104px); } }
.office__photo { width: 92%; margin-inline: auto; }
.office__photo img { aspect-ratio: 4 / 3; object-fit: cover; object-position: 68% 50%; }
@media (min-width: 900px) { .office__photo { width: 100%; } }
.office__info {
  display: grid; gap: 40px; padding: clamp(28px, 5vw, 56px);
  background: var(--c-surface); border: 1px solid var(--c-line); border-radius: var(--radius-l); box-shadow: var(--shadow-s);
}
@media (min-width: 900px) { .office__info { grid-template-columns: minmax(0, 1fr) minmax(0, 1fr); gap: 56px; align-items: start; } }
.office__info-text, .office__map { min-width: 0; }
.info-list__row { display: grid; grid-template-columns: 6.2em minmax(0, 1fr); gap: 12px; padding: 16px 0; border-bottom: 1px solid var(--c-line); }
.info-list__row:first-child { padding-top: 0; }
@media (max-width: 519px) {
  .info-list__row { grid-template-columns: minmax(0, 1fr); gap: 0; padding: 14px 0; }
  .info-list dt { line-height: 1.8; }
}
.info-list dt { font-size: 14px; font-weight: 700; line-height: 2; letter-spacing: .1em; color: var(--c-primary-dark); }
.info-list dd { line-height: 1.85; }
.info-list__sub { display: block; margin-top: 4px; font-size: 13px; line-height: 1.8; color: var(--c-ink-soft); }
.tel-link { padding-bottom: 1px; border-bottom: 1px solid var(--c-gold); font-size: 1.15em; font-weight: 700; letter-spacing: .06em; color: var(--c-ink-strong); text-decoration: none; }
.map {
  position: relative; aspect-ratio: 4 / 3; overflow: hidden;
  border: 1px solid var(--c-line); border-radius: var(--radius-m); background: var(--c-bg-tint);
}
.map iframe { position: absolute; inset: 0; width: 100%; height: 100%; border: 0; }
.office__map-actions { margin-top: 18px; text-align: center; }

/* CTA band */
.cta { padding-top: 0; }
.cta-band {
  position: relative; overflow: hidden; text-align: center;
  padding: clamp(44px, 7vw, 80px) clamp(22px, 5vw, 64px);
  background: var(--c-bg-tint); border-radius: var(--radius-l);
}
.cta-band::before, .cta-band::after { content: ""; position: absolute; border-radius: 50%; background: rgba(255, 255, 255, .55); pointer-events: none; }
.cta-band::before { width: 320px; height: 320px; left: -110px; top: -130px; }
.cta-band::after { width: 260px; height: 260px; right: -90px; bottom: -120px; }
.cta-band > * { position: relative; }
.cta-band__title { font-family: var(--font-serif); font-weight: 700; font-size: clamp(22px, 3.4vw, 32px); line-height: 1.7; letter-spacing: .08em; color: var(--c-ink-strong); }
.cta-band__text { margin-top: 12px; }
.cta-band__actions { display: flex; flex-wrap: wrap; justify-content: center; gap: 14px; margin-top: 32px; }
.cta-band__note { margin-top: 24px; font-size: 13px; line-height: 1.85; color: var(--c-ink-soft); }
@media (max-width: 359px) { .cta-band__title { font-size: 19px; } }

/* ---------- 09 Inner pages ---------- */
/* ページ見出し：写真に題字を重ねる */
.page-hero { position: relative; padding-top: clamp(16px, 2.4vw, 28px); }
/* 写真つきの見出しも、ファーストビューは1画面ぶん（パンくず＋写真で画面を使い切る） */
.page-hero:not(.page-hero--simple) { display: flex; flex-direction: column; min-height: max(440px, var(--fv-h)); padding-bottom: 12px; }
.page-hero > .container { position: relative; }
.page-hero:not(.page-hero--simple) > .container { width: min(100% - 24px, 1440px); padding-left: clamp(22px, 5vw, 72px); }
.breadcrumb { margin-bottom: clamp(14px, 2vw, 22px); font-size: 12.5px; color: var(--c-ink-soft); }
.breadcrumb ol { display: flex; flex-wrap: wrap; gap: 6px; }
.breadcrumb li + li::before { content: "/"; margin-right: 6px; color: var(--c-gold); }
.breadcrumb a { color: inherit; text-decoration: none; }
.breadcrumb a:hover { text-decoration: underline; }
.page-hero__stage {
  position: relative; isolation: isolate; overflow: hidden; flex: 1 1 auto; min-height: 280px;
  width: min(100% - 24px, 1440px); margin-inline: auto;
  border-radius: var(--radius-l); background: var(--c-ink-strong);
}
.page-hero__stage img {
  position: absolute; inset: 0; width: 100%; height: 100%; object-fit: cover; object-position: 50% 45%;
}
.page-hero__stage::after {
  content: ""; position: absolute; inset: 0; z-index: 1; pointer-events: none;
  background:
    linear-gradient(90deg, rgba(17, 27, 48, .66) 0%, rgba(17, 27, 48, .3) 42%, rgba(17, 27, 48, 0) 74%),
    linear-gradient(0deg, rgba(17, 27, 48, .5) 0%, rgba(17, 27, 48, 0) 58%);
}
.page-tax .page-hero__stage img { object-position: 50% 42%; }
.page-service .page-hero__stage img { object-position: 50% 62%; }
.page-hero__title-wrap {
  position: absolute; z-index: 2; left: clamp(22px, 5vw, 72px); right: 22px; bottom: clamp(22px, 4vw, 52px);
  color: #fff; text-shadow: 0 2px 18px rgba(17, 27, 48, .35);
  animation: heroTitleIn 1s var(--ease) .1s both;
}
@keyframes heroTitleIn { from { opacity: 0; transform: translateY(14px); } to { opacity: 1; transform: none; } }
.page-hero__en {
  font-family: var(--font-en); font-style: italic; font-weight: 500;
  font-size: clamp(54px, 9vw, 104px); line-height: .95; letter-spacing: .005em; color: var(--c-en);
}
.page-hero__title { margin-top: 12px; font-family: var(--font-serif); font-weight: 700; font-size: clamp(20px, 2.6vw, 28px); letter-spacing: .2em; color: var(--c-ink-strong); }
.page-hero__lead { margin-top: 14px; font-family: var(--font-serif); font-weight: 500; font-size: clamp(14px, 1.6vw, 17px); line-height: 1.8; letter-spacing: .08em; }
.page-hero__stage .page-hero__en, .page-hero__stage .page-hero__title, .page-hero__stage .page-hero__lead { color: #fff; }
/* 題字なしのシンプル版（プライバシーポリシー） */
.page-hero--simple { padding: clamp(24px, 4vw, 40px) 0 clamp(40px, 6vw, 72px); background: var(--c-bg-soft); }
.page-hero--simple .breadcrumb { margin-bottom: clamp(24px, 4vw, 40px); }
.page-hero--simple .page-hero__en { font-size: clamp(40px, 7vw, 72px); }

/* 税務調査：実務経験 */
.experience {
  display: grid; gap: 40px; align-items: center; margin-block: clamp(44px, 6vw, 72px);
  padding: clamp(24px, 4vw, 48px);
  background: var(--c-surface); border: 1px solid var(--c-line); border-radius: var(--radius-l); box-shadow: var(--shadow-s);
}
@media (min-width: 900px) { .experience { grid-template-columns: minmax(0, 5fr) minmax(0, 6fr); gap: 56px; } }
.experience__photo { width: 92%; margin-inline: auto; }
.experience__photo img { aspect-ratio: 4 / 3; object-fit: cover; object-position: 66% 50%; }
@media (min-width: 900px) { .experience__photo { width: 100%; } }
.experience__body { min-width: 0; }
.experience__eyebrow { font-family: var(--font-en); font-style: italic; font-weight: 600; font-size: 22px; line-height: 1; color: var(--c-en); }
.experience__main { display: flex; flex-wrap: wrap; align-items: baseline; gap: 4px 12px; margin-top: 8px; padding-bottom: 20px; border-bottom: 1px solid var(--c-line); }
.experience__num { font-family: var(--font-en); font-weight: 600; font-size: clamp(72px, 10vw, 104px); line-height: 1; letter-spacing: 0; color: var(--c-heading-accent); font-variant-numeric: lining-nums; }
.experience__unit { margin-left: -6px; font-family: var(--font-serif); font-weight: 700; font-size: clamp(24px, 3vw, 32px); color: var(--c-heading-accent); }
.experience__label { flex: 1 1 200px; font-family: var(--font-serif); font-weight: 700; font-size: clamp(16px, 2vw, 19px); line-height: 1.7; letter-spacing: .06em; color: var(--c-ink-strong); }
.experience__list { margin-top: 6px; }
.experience__list li { display: grid; grid-template-columns: 3.4em minmax(0, 1fr); gap: 12px; align-items: baseline; padding: 14px 0; border-bottom: 1px dashed var(--c-field-line); font-size: 14.5px; line-height: 1.85; }
.experience__list li:last-child { border-bottom: 0; padding-bottom: 0; }
.experience__years { font-family: var(--font-serif); font-weight: 700; font-size: 20px; letter-spacing: .04em; color: var(--c-heading-accent); }

.note {
  margin-top: clamp(32px, 5vw, 48px); padding: clamp(22px, 3.4vw, 32px) clamp(22px, 3.6vw, 36px);
  background: var(--c-surface); border: 1px solid var(--c-line); border-left: 4px solid var(--c-gold); border-radius: var(--radius-s);
}
.note__title { margin-bottom: 10px; font-family: var(--font-serif); font-weight: 700; font-size: 16px; letter-spacing: .08em; color: var(--c-ink-strong); }
.note p { font-size: 14px; }

.worry-list { display: grid; gap: 12px; margin: 20px 0; }
.worry-list li {
  position: relative; padding: 14px 20px 14px 58px;
  background: var(--c-surface); border: 1px solid var(--c-line); border-radius: var(--radius-s); font-weight: 500; line-height: 1.8;
}
.worry-list li::before {
  content: "?"; position: absolute; left: 18px; top: 50%; transform: translateY(-50%);
  width: 28px; height: 28px; border-radius: 50%; background: var(--c-bg-tint); color: var(--c-primary-dark);
  font-family: var(--font-en); font-weight: 600; font-size: 18px; line-height: 28px; text-align: center;
}

.policy__lead { margin: -8px 0 32px; text-align: center; font-family: var(--font-serif); font-size: clamp(17px, 2.2vw, 21px); line-height: 2; letter-spacing: .06em; }
.policy__lead strong { font-weight: 700; color: var(--c-heading-accent); }
.principles {
  padding: clamp(8px, 2vw, 16px) clamp(20px, 4vw, 40px);
  background: var(--c-surface); border: 1px solid var(--c-line); border-radius: var(--radius-m); box-shadow: var(--shadow-s);
}
.principles li { display: flex; align-items: center; gap: 16px; padding: 18px 0; border-bottom: 1px solid var(--c-line); font-weight: 500; line-height: 1.8; }
.principles li:last-child { border-bottom: 0; }
.principles .icon { width: 30px; height: 30px; padding: 6px; border-radius: 50%; background: var(--c-primary); color: var(--c-on-primary); stroke-width: 2.6; }

/* チェックリストの枠（よくある相談） */
.checklist-box {
  padding: clamp(28px, 4vw, 44px) clamp(22px, 4vw, 52px);
  background: var(--c-surface); border: 1.5px solid var(--c-gold); border-radius: var(--radius-m);
}
.checklist-box__list { display: grid; gap: 16px 44px; }
@media (min-width: 720px) { .checklist-box__list { grid-template-columns: repeat(2, minmax(0, 1fr)); } }
.checklist-box__list li {
  position: relative; padding-left: 40px;
  font-weight: 700; line-height: 1.8; color: var(--c-ink-strong);
}
.checklist-box__list li::before {
  content: ""; position: absolute; left: 0; top: .38em; width: 22px; height: 22px;
  border: 2px solid var(--c-gold); border-radius: 6px; background: #fff;
}
.checklist-box__list li::after {
  content: ""; position: absolute; left: 5px; top: .62em; width: 12px; height: 6px;
  border-left: 2.5px solid var(--c-ink-strong); border-bottom: 2.5px solid var(--c-ink-strong); transform: rotate(-45deg);
}

/* 料金表 */
.price-card {
  margin-top: clamp(32px, 5vw, 48px); padding: clamp(24px, 4vw, 44px);
  background: var(--c-surface); border: 1px solid var(--c-line); border-radius: var(--radius-l); box-shadow: var(--shadow-s);
}
.price-card__label { display: inline-block; padding: 2px 16px; border-radius: 999px; background: var(--c-bg-tint); color: var(--c-primary-dark); font-size: 13px; font-weight: 700; letter-spacing: .16em; }
.price-list { display: grid; gap: 12px; margin-top: 18px; }
.price-list__row { display: grid; grid-template-columns: minmax(0, 1fr) auto; overflow: hidden; border-radius: var(--radius-m); background: var(--c-bg-soft); }
.price-list dt { display: flex; flex-direction: column; justify-content: center; padding: 22px 28px; font-family: var(--font-serif); font-weight: 700; font-size: clamp(17px, 2vw, 20px); color: var(--c-ink-strong); }
.price-list dt small { display: block; margin-top: 2px; font-family: var(--font-sans); font-size: 13px; font-weight: 400; letter-spacing: .08em; color: var(--c-ink-soft); }
.price-list dd { display: flex; flex-wrap: wrap; align-items: baseline; justify-content: center; gap: 0 6px; min-width: 250px; padding: 22px 32px; background: var(--c-bg-tint); }
.price-list__num { font-family: var(--font-serif); font-weight: 700; font-size: clamp(32px, 5vw, 44px); line-height: 1.2; letter-spacing: .02em; color: var(--c-ink-strong); }
.price-list__tax { font-size: 14px; white-space: nowrap; }
@media (max-width: 599px) {
  .price-list__row { grid-template-columns: minmax(0, 1fr); }
  .price-list dt { padding: 18px 22px 8px; }
  .price-list dd { justify-content: flex-start; min-width: 0; padding: 12px 22px 16px; }
}
.price-card__note { margin-top: 18px; font-size: 13.5px; line-height: 1.85; color: var(--c-ink-soft); }

.closing__panel { display: grid; overflow: hidden; background: var(--c-bg-tint); border-radius: var(--radius-l); }
.closing__photo img { width: 100%; aspect-ratio: 16 / 11; object-fit: cover; object-position: 60% 24%; }
.closing__body { align-self: center; padding: clamp(28px, 5vw, 64px); }
.closing__actions { display: flex; flex-wrap: wrap; gap: 14px; margin-top: 2em; }
@media (min-width: 900px) {
  .closing__panel { grid-template-columns: minmax(0, 5fr) minmax(0, 7fr); }
  .closing__photo img { height: 100%; min-height: 460px; aspect-ratio: auto; }
}

/* 業務内容 */
.service-cards { display: grid; gap: 24px; }
@media (min-width: 768px) {
  .service-cards { grid-template-columns: minmax(0, 1fr) minmax(0, 1fr); gap: 28px; }
  /* カードが奇数枚のとき、最後の1枚は2列目に空きを作らず、中央に置く */
  .service-cards .service-card:last-child:nth-child(odd) { grid-column: 1 / -1; justify-self: center; width: calc((100% - 28px) / 2); }
}
.service-card {
  padding: clamp(28px, 4vw, 44px);
  background: var(--c-surface); border: 1px solid var(--c-line); border-radius: var(--radius-l); box-shadow: var(--shadow-s);
  transition: transform .5s var(--ease), box-shadow .5s var(--ease);
}
.service-card:hover { transform: translateY(-4px); box-shadow: var(--shadow-m); }
.service-card__icon { display: grid; place-items: center; width: 84px; height: 84px; margin-bottom: 20px; border-radius: 50%; background: var(--c-bg-soft); color: var(--c-icon); }
.service-card__title { margin-bottom: 12px; font-family: var(--font-serif); font-weight: 700; font-size: clamp(20px, 2.4vw, 24px); letter-spacing: .1em; color: var(--c-ink-strong); }
.service-card__text { font-size: 15px; }
.tags { display: flex; flex-wrap: wrap; gap: 8px; margin-top: 18px; }
.tags li { padding: 1px 14px; border-radius: 999px; background: var(--c-bg-soft); color: var(--c-primary-dark); font-size: 13px; font-weight: 700; letter-spacing: .1em; line-height: 1.9; }

.panel {
  position: relative; padding: clamp(40px, 6vw, 68px) clamp(24px, 5vw, 56px) clamp(32px, 5vw, 56px);
  background: var(--c-surface); border: 1px solid var(--c-line); border-radius: var(--radius-l); box-shadow: var(--shadow-s);
}
.panel::before {
  content: "\201C"; position: absolute; left: clamp(20px, 4vw, 40px); top: .1em;
  font-family: var(--font-en); font-size: 96px; line-height: 1; color: var(--c-gold); opacity: .55;
}
.panel p { position: relative; }

.flow { display: grid; gap: 56px; align-items: start; }
@media (min-width: 900px) {
  .flow { grid-template-columns: minmax(0, 7fr) minmax(0, 5fr); gap: clamp(56px, 8vw, 104px); }
  .flow__photo { position: sticky; top: calc(var(--header-h) + 32px); }
}
.steps { display: grid; }
.step { position: relative; display: grid; grid-template-columns: 60px minmax(0, 1fr); gap: 20px; padding-bottom: 36px; }
.step:last-child { padding-bottom: 0; }
.step::before { content: ""; position: absolute; left: 29px; top: 62px; bottom: 2px; width: 1px; background: var(--c-field-line); }
.step:last-child::before { display: none; }
.step__num {
  position: relative; z-index: 1; display: grid; place-items: center; width: 60px; height: 60px; border-radius: 50%;
  background: var(--c-primary); border: 0; box-shadow: 0 0 0 6px var(--c-bg);
  font-family: var(--font-en); font-style: italic; font-weight: 600; font-size: 24px; line-height: 1; letter-spacing: 0;
  color: var(--c-on-primary); font-variant-numeric: lining-nums;
}
.step__title { margin-bottom: 6px; padding-top: .7em; font-family: var(--font-serif); font-weight: 700; font-size: clamp(18px, 2.2vw, 21px); letter-spacing: .1em; color: var(--c-ink-strong); }
.step__body { min-width: 0; }
.step__body p { font-size: 15px; }
.flow__photo { width: 92%; margin-inline: auto; }
.flow__photo img { aspect-ratio: 16 / 10; object-fit: cover; object-position: 80% 50%; }
@media (min-width: 900px) { .flow__photo { width: 100%; } .flow__photo img { aspect-ratio: 4 / 5; } }
.fee__link { margin-top: 1.6em; }

.notice { margin-top: clamp(32px, 5vw, 48px); padding: 22px 26px; background: var(--c-surface); border: 1px solid var(--c-line); border-radius: var(--radius-m); }
.notice__title { display: flex; align-items: center; gap: 8px; font-family: var(--font-serif); font-weight: 700; font-size: 16px; letter-spacing: .1em; color: var(--c-ink-strong); }
.notice__title .icon { color: var(--c-icon); }
.notice__list { margin-top: 6px; }
.notice__list li { position: relative; padding-left: 1.1em; font-size: 14.5px; }
.notice__list li::before { content: ""; position: absolute; left: 0; top: 1em; width: 5px; height: 5px; border-radius: 50%; background: var(--c-gold); }

/* プライバシーポリシー */
.plain-list { margin-top: 12px; padding-left: 1.3em; list-style: disc; }
.plain-list li { margin-top: .3em; padding-left: .2em; }
.policy-doc .prose { font-size: 15px; }

/* ---------- 10 Form ---------- */
.contact__lead { max-width: 42em; margin: -8px auto 36px; font-size: 15px; text-align: center; }
.form {
  padding: clamp(28px, 5vw, 56px);
  background: var(--c-surface); border: 1px solid var(--c-line); border-radius: var(--radius-l); box-shadow: var(--shadow-s);
}
.form__row { display: grid; gap: 12px 32px; padding: 22px 0; }
.form__row:first-of-type { padding-top: 0; }
@media (min-width: 768px) { .form__row { grid-template-columns: 210px minmax(0, 1fr); align-items: start; } }
.form__label { display: flex; flex-wrap: wrap; align-items: center; gap: 6px 10px; padding-top: .5em; font-weight: 700; line-height: 1.6; letter-spacing: .08em; color: var(--c-ink-strong); }
.form__field { min-width: 0; }
.badge { display: inline-block; padding: 0 10px; border-radius: 999px; font-size: 11.5px; font-weight: 700; line-height: 22px; letter-spacing: .08em; white-space: nowrap; }
.badge--req { background: var(--c-alert); color: #fff; }
.badge--opt { background: var(--c-bg-tint); color: var(--c-primary-dark); }

.input {
  display: block; width: 100%; padding: 14px 18px;
  border: 1.5px solid var(--c-field-line); border-radius: var(--radius-s); background: var(--c-field);
  font-size: 16px; line-height: 1.6; color: var(--c-ink-strong);
  transition: border-color .2s, box-shadow .2s, background-color .2s;
}
.input::placeholder { color: #6B7585; }
.input:hover { border-color: var(--c-primary); }
.input:focus { outline: 0; border-color: var(--c-primary); background: #fff; box-shadow: 0 0 0 4px color-mix(in srgb, var(--c-primary) 28%, transparent); }
.input[aria-invalid="true"] { border-color: var(--c-alert); background: #FFF9F6; }
.input--short { max-width: 260px; }
.textarea { min-height: 180px; resize: vertical; }
.form__pair { display: grid; gap: 14px; }
@media (min-width: 640px) { .form__pair { grid-template-columns: minmax(0, 1fr) minmax(0, 1fr); } }
.form__sublabel { display: block; margin-bottom: 6px; font-size: 13px; font-weight: 700; line-height: 1.7; letter-spacing: .08em; color: var(--c-primary-dark); }
.form__hint { margin-top: 10px; font-size: 13px; line-height: 1.8; color: var(--c-ink-soft); }
.form__hint--top { margin: 0 0 10px; }
.form__group + .form__group { margin-top: 24px; }
.form__conditional { margin-top: 14px; }
.form__error { margin-top: 8px; font-size: 13.5px; font-weight: 500; line-height: 1.7; color: var(--c-alert-ink); }
.form__error:empty { display: none; }
.form__urgent { margin-top: 14px; padding: 14px 18px; background: var(--c-alert-bg); border: 1px solid var(--c-alert-line); border-radius: var(--radius-s); font-size: 14px; line-height: 1.9; }
.form__urgent a { font-weight: 700; color: var(--c-alert-ink); }
.form__consent { margin-top: 30px; text-align: center; }
.form__submit { margin-top: 28px; text-align: center; }
.form__submit .btn { min-width: min(100%, 320px); }
.form__submit .btn[disabled] { opacity: .6; pointer-events: none; }
.form__status { margin-top: 22px; line-height: 1.85; text-align: center; }
.form__status:not(:empty) { padding: 16px 20px; border: 1px solid var(--c-line); border-radius: var(--radius-s); background: var(--c-bg-soft); }
.form__status.is-error { background: var(--c-alert-bg); border-color: var(--c-alert-line); color: var(--c-alert-ink); }
.form__status.is-success { background: #EAF3EC; border-color: #BCD6C3; color: #2E4A3B; }
.form__status a { font-weight: 700; color: inherit; }
.hp { position: absolute; left: -9999px; width: 1px; height: 1px; overflow: hidden; }

.chips { display: flex; flex-wrap: wrap; gap: 10px; }
.chips--stack { flex-direction: column; align-items: flex-start; }
.chips--grid { display: grid; grid-template-columns: minmax(0, 1fr); max-width: 480px; }
.chips--grid .chip { display: flex; }
.chips--grid .chip span { width: 100%; border-radius: 28px; }
.chip { position: relative; display: inline-flex; cursor: pointer; max-width: 100%; }
.chip input { position: absolute; inset: 0; width: 100%; height: 100%; margin: 0; opacity: 0; cursor: pointer; }
.chip span {
  display: inline-flex; align-items: center; gap: .7em; padding: 11px 18px 11px 14px;
  border: 1.5px solid var(--c-field-line); border-radius: 999px; background: var(--c-field);
  font-size: 15px; line-height: 1.6;
  transition: border-color .2s, background-color .2s, color .2s, box-shadow .2s;
}
.chip span::before {
  content: ""; flex: none; width: 18px; height: 18px; border: 1.5px solid var(--c-field-line); border-radius: 50%; background: #fff;
  transition: border-color .2s, background .2s;
}
.chip:hover span { border-color: var(--c-primary); }
.chip input:checked + span {
  border-color: var(--c-primary); background: #fff; font-weight: 700; color: var(--c-ink-strong);
  box-shadow: 0 0 0 3px color-mix(in srgb, var(--c-primary) 24%, transparent);
}
.chip input:checked + span::before { border-color: var(--c-primary); background: radial-gradient(circle, var(--c-primary) 0 44%, #fff 48%); }
.chip input:focus-visible + span { outline: 3px solid var(--c-focus-ring); outline-offset: 3px; }
.chip--alert input:checked + span { border-color: var(--c-alert); background: var(--c-alert-bg); color: var(--c-alert-ink); box-shadow: 0 0 0 3px color-mix(in srgb, var(--c-alert) 18%, transparent); }
.chip--alert input:checked + span::before { border-color: var(--c-alert); background: radial-gradient(circle, var(--c-alert) 0 44%, #fff 48%); }

.check { display: inline-flex; align-items: center; gap: 12px; font-weight: 500; cursor: pointer; text-align: left; }
.check input {
  -webkit-appearance: none; appearance: none; display: grid; place-content: center; flex: none;
  width: 26px; height: 26px; margin: 0; border: 1.5px solid var(--c-field-line); border-radius: 7px; background: #fff; cursor: pointer;
  transition: background-color .2s, border-color .2s;
}
.check input::after {
  content: ""; width: 12px; height: 7px; margin-top: -2px;
  border-left: 2.5px solid var(--c-on-primary); border-bottom: 2.5px solid var(--c-on-primary); transform: rotate(-45deg) scale(0); transition: transform .2s;
}
.check input:checked { border-color: var(--c-primary); background: var(--c-primary); }
.check input:checked::after { transform: rotate(-45deg) scale(1); }
.check input:focus-visible { outline: 3px solid var(--c-focus-ring); outline-offset: 3px; }

/* ---------- 11 Mobile compact ----------
   スマホ（幅599px以下）だけ、全体をひとまわりコンパクトにします。PC・タブレット（600px以上）の見た目は変わりません。
   強さを変えたいときは、まず次の3つの値（--m-gutter / --m-section / --m-card）を調整してください。
   本文の文字サイズは body の font-size（15px）です。
   ※同じ詳細度のルールは後ろが勝つため、.btn → .btn--sm → .btn--lg ／ .section → .section--tight → .cta の順序を崩さないでください。 */
@media (max-width: 599px) {
  :root {
    --m-gutter: 16px;   /* 左右の余白 */
    --m-section: 48px;  /* セクションの上下 */
    --m-card: 18px;     /* カード内側の左右余白 */
    --header-h: 56px;
    --bar-h: 61px;      /* 下部固定バーの高さ（スマホ）。ファーストビューの高さ計算に使用 */
    --radius-s: 10px;
    --radius-m: 16px;
    --radius-l: 22px;
  }

  /* 全体 */
  body { font-size: 13px; letter-spacing: .03em; padding-bottom: calc(60px + env(safe-area-inset-bottom)); }
  /* 本文として使っている15px指定も、スマホでは13pxにそろえる（1行に入る文字数を増やす。タイトルは大きいまま） */
  .feature__text, .link-card__text, .service-card__text, .step__body p, .check-grid li,
  .contact__lead, .policy-doc .prose, .chip span { font-size: 13px; }
  .feature__text { font-size: 12.5px; letter-spacing: .01em; }
  .experience__list li, .notice__list li { font-size: 12.5px; }
  /* 補足の小さな文字（注記・ヒント・フッターなど） */
  .hero__note, .info-list__sub, .cta-band__note, .alert-card__sub, .price-card__note, .price-list dt small,
  .form__hint, .form__sublabel, .form__urgent, .note p, .site-footer__hours, .tags li, .price-card__label { font-size: 12px; }
  .breadcrumb, .site-footer__small { font-size: 11.5px; }
  .price-list__tax { font-size: 12.5px; }
  .info-list dt, .site-footer__address, .site-footer__nav a { font-size: 12.5px; }
  .badge { font-size: 11px; }
  .container { width: min(100% - var(--m-gutter) * 2, 1120px); }
  .container--narrow { width: min(100% - var(--m-gutter) * 2, 840px); }
  .section { padding-block: var(--m-section); }
  .section--tight { padding-block: calc(var(--m-section) - 12px); }
  .cta { padding-top: 0; }
  .icon--xl { width: 32px; height: 32px; }

  /* 見出し・本文 */
  .prose p + p { margin-top: 1.1em; }
  .prose .h3 { margin-top: 1.9em; }
  .h3 { margin-bottom: .7em; font-size: 17px; }
  .sec-head { margin-bottom: 28px; }
  .sec-head__en { font-size: 32px; }
  .sec-head__ja { margin-top: 6px; font-size: 16px; letter-spacing: .14em; }
  .sec-head__ja::after { width: 28px; margin-top: 12px; }
  .lead-title { margin-bottom: 20px; font-size: 20px; line-height: 1.65; }
  .lead-text { font-size: 13.5px; line-height: 1.9; }
  .photo::before { inset: 10px -8px -10px 8px; }
  .photo--soft::before { inset: 10px -8px -10px 8px; }

  /* ボタン */
  .btn { min-height: 46px; padding: .5em 1.5em .5em 1.6em; font-size: 15px; }
  .btn--sm { min-height: 44px; padding: .3em 1.4em; font-size: 14px; }
  .btn--lg { min-height: 52px; padding-inline: 1.6em; font-size: 16px; }
  .hero__actions .btn, .message__body .btn, .link-card__body .btn, .office__map-actions .btn,
  .cta-band__actions .btn, .closing__actions .btn, .alert-card__tel .btn, .form__submit .btn,
  .site-footer__contact .btn { width: 100%; }

  /* ヘッダー・メニュー・下部バー */
  .site-header__inner { width: min(100% - 24px, 1280px); gap: 12px; }
  .logo { gap: 8px; }
  .logo__mark { width: 34px; height: 34px; }
  .logo__text { gap: 2px; }
  .logo__name { font-size: 15px; letter-spacing: .06em; }
  .logo__sub { font-size: 10px; letter-spacing: .1em; }
  .menu-btn { width: 44px; height: 44px; gap: 3px; }
  .menu-btn__label { font-size: 10px; }
  .gnav { padding: 8px 20px 100px; }
  .gnav__link { padding: 15px 4px; }
  .gnav__en { font-size: 22px; }
  .gnav__cta { gap: 10px; margin-top: 20px; }
  .gnav__tel { gap: 12px; padding: 12px 18px; }
  .gnav__tel .icon { width: 24px; height: 24px; }
  .gnav__tel-num { font-size: 24px; }
  .gnav__cta .btn { min-height: 46px; font-size: 15px; }
  .sp-bar { gap: 8px; padding: 8px 10px calc(8px + env(safe-area-inset-bottom)); }
  .sp-bar a { min-height: 44px; font-size: 14px; }

  /* フッター */
  .site-footer { padding-top: 36px; }
  .site-footer__inner { width: min(100% - var(--m-gutter) * 2, 1120px); gap: 26px; }
  .site-footer__address { margin-top: 14px; }
  .site-footer__address p + p { margin-top: .5em; }
  .site-footer__nav ul { grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 0 20px; }
  .site-footer__contact { gap: 10px; }
  .site-footer__copy { margin-top: 24px; padding: 14px var(--m-gutter); }

  /* トップ：ヒーロー */
  .hero { padding-top: 6px; }
  .hero__media { min-height: 130px; }
  /* 写真とカードは重ねず、上下に並べる（カード上端の文字が写真に透けて見えないように） */
  .hero__inner { width: min(100% - var(--m-gutter) * 2, 700px); margin-top: 10px; }
  .hero__card { padding: 22px var(--m-card) 20px; }
  .hero__card::before { inset: 6px; }
  .hero__eyebrow { gap: 10px; letter-spacing: .14em; }
  .hero__eyebrow::before { width: 20px; }
  .hero__title { margin-top: 10px; }
  .hero__title-main { font-size: clamp(21px, 6vw, 26px); }
  .hero__title-sub { margin-top: 8px; font-size: 13.5px; line-height: 1.75; }
  .hero__actions { gap: 8px; margin-top: 16px; }
  .hero__note { margin-top: 12px; }

  /* トップ：代表あいさつ */
  .message__grid { gap: 32px; }
  .message__photo { width: 100%; max-width: none; }
  .message__photo img { aspect-ratio: 5 / 4; object-fit: cover; object-position: 50% 26%; }
  .bubbles { gap: 8px; margin: 12px 0 16px; }
  .bubbles li { padding: 9px 18px; border-radius: 18px 18px 18px 5px; font-size: 13px; }
  .bubbles li:nth-child(2) { margin-left: 16px; border-radius: 18px 18px 5px 18px; }
  .prose .message__assure { margin-block: 1.1em; font-size: 22px; }
  .prose .message__sign { margin-top: 1.6em; }
  .message__sign-role { font-size: 13px; }
  .message__sign-name { font-size: 22px; letter-spacing: .24em; }
  .prose .message__sign + p { margin-top: 1.4em; }
  .prose .free-note { padding: 12px 14px; }
  .prose .free-note__main { font-size: 15px; }
  .free-note__sub { font-size: 12px; }

  /* トップ：特長 */
  .features__grid { gap: 36px; }
  .feature { margin-top: 20px; padding: 40px 14px 24px; }
  .feature__num { top: -20px; width: 40px; height: 40px; font-size: 18px; box-shadow: 0 0 0 5px var(--c-bg-soft); }
  .feature__icon { width: 56px; height: 56px; margin: 0 auto 12px; }
  .feature__title { margin-bottom: 12px; font-size: 17px; }
  .feature__title::after { margin-top: 10px; }

  /* トップ：税務調査・業務内容への導線 */
  .link-cards { gap: 22px; }
  .link-card__img { aspect-ratio: 2 / 1; }
  .link-card__body { gap: 8px; padding: 20px var(--m-card) 22px; }
  .link-card__en { font-size: 17px; }
  .link-card__title { font-size: 19px; letter-spacing: .08em; }
  .link-card__text { margin-bottom: 6px; }
  /* 「税務調査について詳しく見る」が360px幅で1文字だけ折り返さないよう、少しだけ詰める */
  .link-card__body .btn { padding-inline: 1.2em; font-size: 14px; letter-spacing: .06em; }
  /* 希望の位置で改行した行が、幅360pxのスマホでも1行に収まるよう、字間をほんの少し（0.01em）詰める */
  .sp-tight { letter-spacing: -.01em; }

  /* トップ：事務所案内 */
  .office__about { gap: 28px; margin-bottom: 36px; }
  .office__photo { width: 100%; }
  .office__photo img { aspect-ratio: 16 / 10; }
  .office__info { gap: 24px; padding: 20px var(--m-card); }
  .info-list__row { padding: 10px 0; }
  .info-list dt { line-height: 1.7; }
  .info-list__sub { text-wrap: balance; }
  .map { aspect-ratio: 16 / 11; }
  .office__map-actions { margin-top: 12px; }

  /* お問い合わせへの導線（CTA帯） */
  .cta-band { padding: 28px var(--m-card); }
  .cta-band::before { width: 200px; height: 200px; left: -80px; top: -90px; }
  .cta-band::after { width: 160px; height: 160px; right: -60px; bottom: -80px; }
  .cta-band__title { font-size: 19px; line-height: 1.65; }
  .cta-band__text { margin-top: 8px; }
  .cta-band__actions { flex-direction: column; gap: 10px; margin-top: 20px; }
  .cta-band__note { margin-top: 16px; }

  /* 下層ページの見出し */
  .page-hero { padding-top: 12px; }
  .page-hero:not(.page-hero--simple) > .container { padding-left: 18px; }
  .breadcrumb { margin-bottom: 10px; }
  .page-hero__title-wrap { left: 18px; right: 18px; bottom: 16px; }
  .page-hero__en { font-size: 42px; }
  .page-hero__title { margin-top: 6px; font-size: 18px; letter-spacing: .16em; }
  .page-hero__lead { margin-top: 8px; font-size: 13px; line-height: 1.7; }
  .page-hero--simple { padding: 16px 0 28px; }
  .page-hero--simple .breadcrumb { margin-bottom: 16px; }
  .page-hero--simple .page-hero__en { font-size: 32px; }

  /* 税務調査 */
  .experience { gap: 18px; margin-block: 28px; padding: 16px; }
  .experience__photo { width: 100%; }
  .experience__photo img { aspect-ratio: 16 / 9; }
  .experience__eyebrow { font-size: 18px; }
  .experience__main { gap: 2px 8px; margin-top: 6px; padding-bottom: 12px; }
  .experience__num { font-size: 56px; }
  .experience__unit { margin-left: -4px; font-size: 20px; }
  .experience__label { flex-basis: 160px; font-size: 15px; }
  .experience__list li { grid-template-columns: 2.4em minmax(0, 1fr); gap: 6px; padding: 10px 0; }
  .experience__years { font-size: 17px; }
  .note { margin-top: 24px; padding: 16px; }
  .note__title { margin-bottom: 6px; font-size: 15px; }
  .alert-card { padding: 20px var(--m-card); }
  .alert-card__head { gap: 10px; margin-bottom: 12px; }
  .alert-card__icon { width: 44px; height: 44px; }
  .alert-card__icon .icon--xl { width: 26px; height: 26px; }
  .alert-card__title { font-size: 18px; line-height: 1.55; }
  .alert-card__tel { margin-top: 18px; }
  .alert-card__sub { margin-top: 10px; }
  .alert-card__note { margin-top: 12px; padding: 10px 12px; font-size: 13px; line-height: 1.85; }
  .alert-card__list { margin-top: 18px; padding-top: 16px; }
  .check-grid { gap: 8px; margin-top: 12px; }
  .check-grid li { gap: 10px; padding: 10px 14px; }
  .worry-list { gap: 8px; margin: 14px 0; }
  .worry-list li { padding: 10px 14px 10px 46px; }
  .worry-list li::before { left: 12px; width: 24px; height: 24px; font-size: 15px; line-height: 24px; }
  .policy__lead { margin: -4px 0 20px; font-size: 14px; line-height: 1.9; }
  .principles { padding: 2px 16px; }
  .principles li { gap: 12px; padding: 12px 0; }
  .principles .icon { width: 26px; height: 26px; padding: 5px; }
  .checklist-box { padding: 18px 16px; }
  .checklist-box__list { gap: 10px; }
  .checklist-box__list li { padding-left: 34px; }
  .checklist-box__list li::before { top: .24em; width: 20px; height: 20px; }
  .checklist-box__list li::after { left: 4.5px; top: .46em; width: 11px; height: 5.5px; }
  .price-card { margin-top: 24px; padding: 16px; }
  .price-card__label { padding: 1px 12px; }
  .price-list { gap: 8px; margin-top: 12px; }
  .price-list dt { padding: 12px 16px 2px; font-size: 16px; }
  .price-list dd { padding: 4px 16px 12px; }
  .price-list__num { font-size: 28px; }
  .price-card__note { margin-top: 12px; }
  .closing__photo img { aspect-ratio: 16 / 9; object-position: 55% 24%; }
  .closing__body { padding: 22px var(--m-card) 24px; }
  .closing__actions { flex-direction: column; gap: 10px; }

  /* 業務内容 */
  .service-cards { gap: 14px; }
  .service-card { padding: 20px var(--m-card); }
  .service-card__icon { width: 52px; height: 52px; margin-bottom: 10px; }
  .service-card__icon .icon--xl { width: 30px; height: 30px; }
  .service-card__title { margin-bottom: 8px; font-size: 18px; }
  /* 税目のタグは、どのスマホでも「3つ＋2つ」の2段にそろえる */
  .tags { display: grid; grid-template-columns: repeat(3, max-content); gap: 6px; margin-top: 12px; }
  .tags li { padding: 0 12px; }
  .panel { padding: 30px var(--m-card) 20px; }
  .panel::before { left: 14px; font-size: 64px; }
  .flow { gap: 28px; }
  .step { grid-template-columns: 44px minmax(0, 1fr); gap: 14px; padding-bottom: 22px; }
  .step::before { left: 21px; top: 48px; }
  .step__num { width: 44px; height: 44px; font-size: 18px; box-shadow: 0 0 0 4px var(--c-bg); }
  .step__title { margin-bottom: 4px; padding-top: .4em; font-size: 16.5px; }
  .flow__photo { width: 100%; }
  .flow__photo img { aspect-ratio: 16 / 9; }
  .fee__link { margin-top: 1.2em; }
  .notice { margin-top: 24px; padding: 14px 16px; }
  .notice__title { font-size: 15px; }

  /* お問い合わせフォーム */
  .contact__lead { margin: -4px auto 22px; }
  .form { padding: 18px var(--m-card) 22px; }
  .form__row { gap: 8px; padding: 14px 0; }
  .form__label { padding-top: 0; }
  .badge { padding: 0 8px; line-height: 20px; }
  .input { padding: 11px 14px; }   /* 文字は16px据え置き（iPhoneの自動拡大を防ぐ） */
  .textarea { min-height: 130px; }
  .form__pair { gap: 10px; }
  .form__sublabel { margin-bottom: 4px; }
  .form__hint { margin-top: 6px; }
  .form__hint--top { margin: 0 0 6px; }
  .form__group + .form__group { margin-top: 14px; }
  .form__conditional { margin-top: 10px; }
  .chips { gap: 8px; }
  .chips--grid { max-width: none; }
  .chip span { padding: 10px 14px 10px 12px; }
  .form__urgent { margin-top: 10px; padding: 12px 14px; }
  .form__consent { margin-top: 18px; }
  .form__submit { margin-top: 18px; }
  .form__status { margin-top: 16px; }
}
/* 幅360〜374pxのスマホだけ：23文字の1行（税務調査ページの赤囲み「事業所を訪問することがあります（無予告調査）。」）を
   希望どおり1行に収めるため、その行だけ文字を0.5px小さくする（375px以上は通常の大きさのまま） */
@media (min-width: 360px) and (max-width: 374px) {
  .sp-fit { font-size: 12.5px; }
}
/* 背の低いスマホ：写真を確保してファーストビューを1画面に収めるため、補足の2行を省く */
@media (max-width: 599px) and (max-height: 700px) {
  .hero__eyebrow, .hero__note { display: none; }
}
/* さらに狭い画面（〜359px）：文字が文節の途中で折れないように、並びと文字サイズを微調整 */
@media (max-width: 359px) {
  .site-footer__nav ul { grid-template-columns: minmax(0, 1fr); }
  .experience__label { flex-basis: 100%; }
  .office__map-actions .btn { padding-inline: 1em; font-size: 14px; letter-spacing: .06em; }
}

/* ---------- 12 Motion / A11y ---------- */
.js .reveal { opacity: 0; transform: translateY(22px); transition: opacity .9s var(--ease), transform .9s var(--ease); }
.js .reveal.is-visible { opacity: 1; transform: none; }
.js .features__grid .reveal:nth-child(2), .js .link-cards .reveal:nth-child(2), .js .service-cards .reveal:nth-child(even) { transition-delay: .12s; }
.js .features__grid .reveal:nth-child(3) { transition-delay: .24s; }
.js .link-card.reveal.is-visible,
.js .service-card.reveal.is-visible {
  transition: opacity .9s var(--ease), transform .5s var(--ease), box-shadow .5s var(--ease);
}
.js.reveal-instant .reveal { opacity: 1 !important; transform: none !important; transition: none !important; transition-delay: 0s !important; }

@media (prefers-reduced-motion: reduce) {
  html { scroll-behavior: auto; }
  .js .reveal { opacity: 1; transform: none; transition: none; }
  .hero__media img, .page-hero__title-wrap { animation: none; }
  *, *::before, *::after { transition-duration: .01ms !important; }
}
@media print {
  .site-header, .sp-bar, .skip-link { display: none !important; }
  .js .reveal { opacity: 1; transform: none; }
}