/* 榎田尚昌税理士事務所 — 第4版 */
:root{
  --navy:#161C2C; --navy-2:#222B40; --paper:#F6F4EF; --paper-2:#EDEAE2; --white:#FFFFFF;
  --ink:#1E232C; --muted:#646A74; --line:#D8D4CA; --steel:#5B7FA6; --steel-d:#44688F; --steel-l:#AFC3DA;
  --serif:"Shippori Mincho","Hiragino Mincho ProN","Yu Mincho",serif;
  --sans:"Noto Sans JP","Hiragino Sans","Hiragino Kaku Gothic ProN",sans-serif;
  --w:1120px; --gut:clamp(16px,4vw,40px);
}
*{box-sizing:border-box}
html{-webkit-text-size-adjust:100%;scroll-behavior:smooth}
body{margin:0;background:var(--paper);color:var(--ink);font-family:var(--sans);font-size:16px;line-height:1.95;letter-spacing:.03em;font-feature-settings:"palt"}
img{max-width:100%;display:block}
a{color:inherit}
.wrap{max-width:var(--w);margin:0 auto;padding:0 var(--gut)}
.serif{font-family:var(--serif)}
.eyebrow{font-family:var(--sans);font-size:12px;letter-spacing:.24em;color:var(--steel-d);text-transform:uppercase;display:flex;align-items:center;gap:12px;margin:0 0 18px}
.eyebrow::before{content:"";width:28px;height:1px;background:currentColor}
h1,h2,h3{font-family:var(--serif);font-weight:600;letter-spacing:.06em;line-height:1.5;margin:0;text-wrap:balance;word-break:auto-phrase}
blockquote,.band p.big,.pledge p{text-wrap:pretty;word-break:auto-phrase}
h2{font-size:clamp(24px,3.2vw,34px)}
h3{font-size:clamp(18px,2vw,21px)}
p{margin:0 0 1.2em}

/* ヘッダー */
.hd{position:sticky;top:0;z-index:20;background:rgba(246,244,239,.92);backdrop-filter:saturate(1.2) blur(8px);border-bottom:1px solid var(--line)}
.hd .wrap{display:flex;align-items:center;justify-content:space-between;height:76px}
.brand{text-decoration:none;display:flex;flex-direction:column;line-height:1.25}
.brand b{font-family:var(--serif);font-weight:600;font-size:19px;letter-spacing:.12em;color:var(--navy)}
.brand small{font-size:9.5px;letter-spacing:.32em;color:var(--muted)}
.nav{display:flex;align-items:center;gap:26px}
.nav a{font-size:13.5px;text-decoration:none;color:var(--ink);position:relative;padding:4px 0}
.nav a:not(.btn)::after{content:"";position:absolute;left:0;right:100%;bottom:-2px;height:1px;background:var(--steel);transition:right .3s}
.nav a:not(.btn):hover::after,.nav a[aria-current]::after{right:0}
.menu{display:none}
.btn{display:inline-flex;align-items:center;gap:12px;background:var(--navy);color:var(--white)!important;text-decoration:none;font-size:14px;letter-spacing:.1em;padding:14px 26px;border:1px solid var(--navy);transition:background .25s,color .25s}
.btn:hover{background:transparent;color:var(--navy)!important}
.btn .ar{width:18px;height:1px;background:currentColor;position:relative}
.btn .ar::after{content:"";position:absolute;right:0;top:-3px;width:7px;height:7px;border-top:1px solid currentColor;border-right:1px solid currentColor;transform:rotate(45deg)}
.btn.ghost{background:transparent;color:var(--navy)!important}
.btn.ghost:hover{background:var(--navy);color:var(--white)!important}
.btn.light{background:var(--white);color:var(--navy)!important;border-color:var(--white)}
.btn.light:hover{background:transparent;color:var(--white)!important}
.nav .btn{padding:10px 18px;font-size:13px}

/* トップのファーストビュー */
.hero{padding:clamp(56px,9vw,120px) 0 clamp(64px,9vw,112px);position:relative;overflow:hidden}
.hero .wrap{display:grid;grid-template-columns:1.25fr .85fr;gap:clamp(32px,6vw,88px);align-items:center}
.hero h1{font-size:clamp(26px,3.3vw,44px);color:var(--navy);line-height:1.5;letter-spacing:.06em;margin-bottom:28px}
.hero .lead{font-size:clamp(15px,1.6vw,17px);color:var(--muted);max-width:34em;margin-bottom:36px}
.pledge{border-left:2px solid var(--steel);padding:6px 0 6px 22px;margin:0 0 36px}
.pledge p{font-family:var(--serif);font-size:clamp(16px,1.8vw,19px);color:var(--navy);line-height:1.8;margin:0 0 8px}
.pledge small{font-size:13px;color:var(--muted);letter-spacing:.06em}
.ctas{display:flex;flex-wrap:wrap;gap:14px}
.portrait{position:relative;justify-self:end;width:min(100%,380px)}
.nw{display:inline-block}
.portrait .frame{position:relative}
.portrait .frame::before{content:"";position:absolute;inset:28px -28px -28px 28px;background:var(--navy)}
.portrait img{position:relative;aspect-ratio:3/4;object-fit:cover;object-position:50% 18%;filter:saturate(.85) contrast(1.02)}
.portrait .tate{position:absolute;left:-46px;top:0;writing-mode:vertical-rl;font-family:var(--serif);font-size:14px;letter-spacing:.5em;color:var(--navy)}
.portrait .cap{position:relative;margin-top:44px;font-size:12px;color:var(--muted);letter-spacing:.12em;text-align:right}

/* 区切り */
section.s{padding:clamp(72px,10vw,128px) 0}
.s.alt{background:var(--white)}
.s.dark{background:var(--navy);color:#E9ECF2}
.s.dark h2,.s.dark h3{color:var(--white)}
.s.dark .eyebrow{color:var(--steel-l)}
.sh{display:grid;grid-template-columns:1.1fr 1.2fr;gap:clamp(24px,5vw,72px);align-items:end;margin-bottom:clamp(40px,6vw,64px)}
.sh p{color:var(--muted);margin:0}
.s.dark .sh p{color:#B9C0CC}

/* 局面のカード */
.cases{display:grid;grid-template-columns:repeat(3,1fr);border-top:1px solid var(--line);border-left:1px solid var(--line)}
.case{display:flex;flex-direction:column;gap:14px;padding:34px 30px 30px;border-right:1px solid var(--line);border-bottom:1px solid var(--line);text-decoration:none;background:var(--white);transition:background .3s}
.case:hover{background:var(--paper)}
.case .no{font-family:var(--serif);font-size:13px;color:var(--steel-d);letter-spacing:.2em}
.case h3{color:var(--navy)}
.case p{font-size:14px;color:var(--muted);margin:0;flex:1}
.case .go{font-size:12.5px;letter-spacing:.14em;color:var(--navy);display:flex;align-items:center;gap:10px}
.case .go::after{content:"";width:22px;height:1px;background:currentColor;transition:width .3s}
.case:hover .go::after{width:40px}
.case.wide{grid-column:span 1;background:var(--paper-2)}

/* 約束の帯 */
.promise{display:grid;grid-template-columns:1.2fr 1fr;gap:clamp(32px,6vw,80px);align-items:start}
.promise blockquote{margin:0;font-family:var(--serif);font-size:clamp(22px,3vw,32px);line-height:1.75;letter-spacing:.06em;color:var(--white)}
.promise blockquote em{font-style:normal;border-bottom:1px solid var(--steel-l)}
.law{font-size:14.5px;color:#C5CBD6}
.law b{color:var(--white);font-weight:500}
.law .ref{display:block;font-size:12px;color:#8D97A8;margin-top:6px;letter-spacing:.06em}

/* 価値・料金・プロフィール */
.values{display:grid;grid-template-columns:repeat(3,1fr);gap:clamp(24px,4vw,48px)}
.values h3{font-size:18px;color:var(--navy);margin:14px 0 12px}
.values .n{font-family:var(--serif);font-size:30px;color:var(--steel);line-height:1}
.values p{font-size:14.5px;color:var(--muted)}
.profile{display:grid;grid-template-columns:.7fr 1.3fr;gap:clamp(32px,6vw,80px);align-items:start}
.profile img.ph{aspect-ratio:4/5;object-fit:cover;object-position:50% 15%}
.profile .nm{font-family:var(--serif);font-size:30px;color:var(--navy);letter-spacing:.2em;margin:4px 0 2px}
.profile .ro{font-size:12px;letter-spacing:.24em;color:var(--muted);margin-bottom:28px}
.profile .sig{width:150px;opacity:.85;margin-top:20px;mix-blend-mode:multiply}
dl.career{display:grid;grid-template-columns:7.5em 1fr;gap:10px 20px;font-size:14px;border-top:1px solid var(--line);padding-top:20px;margin:28px 0 0}
dl.career dt{color:var(--steel-d);font-family:var(--serif)}
dl.career dd{margin:0;color:var(--ink)}
.fee{display:grid;grid-template-columns:repeat(3,1fr);border:1px solid var(--line);background:var(--white)}
.fee>div{padding:34px 30px;border-right:1px solid var(--line)}
.fee>div:last-child{border-right:0}
.fee .k{font-size:13px;color:var(--muted);letter-spacing:.1em}
.fee .v{font-family:var(--serif);font-size:clamp(26px,3vw,34px);color:var(--navy);margin:8px 0 6px;letter-spacing:.04em}
.fee .v small{font-size:15px;margin-left:4px}
.fee p{font-size:13.5px;color:var(--muted);margin:0}
.note{font-size:13px;color:var(--muted);margin-top:22px}

/* 下層ページ */
.ph-hero{padding:clamp(48px,7vw,96px) 0 clamp(40px,6vw,72px);border-bottom:1px solid var(--line)}
.crumb{font-size:12px;color:var(--muted);letter-spacing:.1em;margin-bottom:28px}
.crumb a{text-decoration:none}
.ph-hero h1{font-size:clamp(28px,4.4vw,46px);color:var(--navy);margin-bottom:22px;letter-spacing:.08em}
.ph-hero .lead{font-size:clamp(15px,1.6vw,17px);color:var(--muted);max-width:40em;margin:0}
.article{display:grid;grid-template-columns:1fr 300px;gap:clamp(32px,6vw,80px);padding-top:clamp(56px,8vw,96px);padding-bottom:clamp(56px,8vw,96px)}
.article section{margin-bottom:56px}
.article h2{font-size:clamp(20px,2.4vw,25px);color:var(--navy);padding-bottom:14px;margin-bottom:22px;border-bottom:1px solid var(--line);position:relative}
.article h2::after{content:"";position:absolute;left:0;bottom:-1px;width:48px;height:1px;background:var(--steel)}
.article ul,.article ol{padding-left:1.3em;margin:0 0 1.2em}
.article li{margin:.3em 0}
ol.steps{list-style:none;padding:0;counter-reset:st}
ol.steps li{counter-increment:st;display:grid;grid-template-columns:52px 1fr;gap:18px;padding:18px 0;border-bottom:1px dashed var(--line)}
ol.steps li::before{content:counter(st,decimal-leading-zero);font-family:var(--serif);font-size:22px;color:var(--steel)}
ol.steps b{display:block;font-family:var(--serif);color:var(--navy);font-weight:600}
table.t{width:100%;border-collapse:collapse;font-size:14.5px;background:var(--white)}
table.t th,table.t td{border:1px solid var(--line);padding:14px 16px;text-align:left;vertical-align:top}
table.t th{background:var(--paper-2);font-weight:500;color:var(--navy);width:30%}
.ref{font-size:12.5px;color:var(--muted)}
.ref a{color:var(--steel-d)}
.box{background:var(--white);border:1px solid var(--line);padding:28px 30px}
.box.em{border-top:2px solid var(--navy)}
.price-tag{font-family:var(--serif);font-size:34px;color:var(--navy);letter-spacing:.04em;margin:6px 0}
.side{position:sticky;top:104px;align-self:start}
.side .box p{font-size:14px}
.side .btn{width:100%;justify-content:space-between;margin-top:6px}
.sample{aspect-ratio:210/297;max-width:320px;background:repeating-linear-gradient(0deg,transparent 0 26px,var(--paper-2) 26px 27px),var(--white);border:1px solid var(--line);display:grid;place-items:center;font-size:12.5px;color:var(--muted);text-align:center;padding:24px}

/* 帯とフッター */
.band{background:var(--navy);color:#DDE2EA;padding:clamp(56px,8vw,88px) 0}
.band .wrap{display:grid;grid-template-columns:1.4fr auto;gap:40px;align-items:center}
.band p.big{font-family:var(--serif);font-size:clamp(18px,2.3vw,24px);color:var(--white);line-height:1.8;margin:0 0 10px}
.band small{color:#9AA4B5;font-size:13px}
.ft{background:#0F1420;color:#A3ACBB;font-size:13px;padding:56px 0 40px}
.ft .wrap{display:grid;grid-template-columns:1.2fr 1fr;gap:32px}
.ft b{font-family:var(--serif);color:var(--white);font-size:17px;letter-spacing:.12em;font-weight:500}
.ft a{text-decoration:none}
.ft nav{display:grid;grid-template-columns:1fr 1fr;gap:6px 24px;align-content:start}
.ft .cp{grid-column:1/-1;border-top:1px solid #222B3D;padding-top:20px;margin-top:12px;font-size:11.5px;letter-spacing:.1em}

/* フォーム */
.form{display:grid;gap:26px}
.f label.l{display:flex;align-items:center;gap:10px;font-weight:500;font-size:14.5px;color:var(--navy);margin-bottom:10px}
.req{font-size:10.5px;letter-spacing:.1em;color:var(--white);background:var(--steel-d);padding:1px 8px}
.opt{font-size:10.5px;letter-spacing:.1em;color:var(--muted);border:1px solid var(--line);padding:0 7px}
.f input[type=text],.f input[type=email],.f input[type=tel],.f textarea,.f select{width:100%;font:inherit;font-size:16px;padding:13px 14px;border:1px solid var(--line);background:var(--white);color:var(--ink);border-radius:0;-webkit-appearance:none;appearance:none}
.f select{background-image:linear-gradient(45deg,transparent 50%,var(--navy) 50%),linear-gradient(135deg,var(--navy) 50%,transparent 50%);background-position:calc(100% - 20px) 50%,calc(100% - 15px) 50%;background-size:5px 5px;background-repeat:no-repeat}
.f input:focus,.f textarea:focus,.f select:focus{outline:2px solid var(--steel-l);border-color:var(--steel)}
.chips{display:flex;flex-wrap:wrap;gap:10px}
.chips label{position:relative}
.chips input{position:absolute;opacity:0}
.chips span{display:inline-block;padding:10px 16px;border:1px solid var(--line);background:var(--white);font-size:14px;cursor:pointer;transition:all .2s}
.chips input:checked+span{background:var(--navy);color:var(--white);border-color:var(--navy)}
.chips input:focus-visible+span{outline:2px solid var(--steel-l)}
.hp{position:absolute;left:-9999px}
.msg{padding:16px 18px;font-size:14px;display:none}
.msg.ok{display:block;background:#E8EEF5;color:var(--navy)}
.msg.ng{display:block;background:#F6E9E7;color:#8A2C22}

/* 表示の動き */
.rv{opacity:0;transform:translateY(14px);transition:opacity .9s ease,transform .9s ease}
.rv.in{opacity:1;transform:none}
@media (prefers-reduced-motion:reduce){.rv{opacity:1;transform:none;transition:none}html{scroll-behavior:auto}}

/* 幅が狭いとき */
@media (max-width:960px){
  .nav{display:none}
  .menu{display:block;position:relative}
  .menu summary{list-style:none;cursor:pointer;font-size:12px;letter-spacing:.2em;border:1px solid var(--navy);padding:8px 14px;color:var(--navy)}
  .menu summary::-webkit-details-marker{display:none}
  .menu[open] .panel{position:fixed;left:0;right:0;top:76px;background:var(--paper);border-bottom:1px solid var(--line);padding:16px var(--gut) 24px;display:grid;gap:4px}
  .menu .panel a{text-decoration:none;padding:12px 0;border-bottom:1px solid var(--line);font-size:15px}
  .menu .panel .btn{margin-top:14px;justify-content:space-between;border-bottom:0;padding:14px 20px}
  .hero .wrap,.sh,.promise,.profile,.article,.band .wrap,.ft .wrap{grid-template-columns:1fr}
  .portrait{justify-self:center;width:min(78%,340px);margin-top:12px}
  .portrait .tate{display:none}
  .cases{grid-template-columns:1fr 1fr}
  .values,.fee{grid-template-columns:1fr}
  .fee>div{border-right:0;border-bottom:1px solid var(--line)}
  .side{position:static}
}
@media (max-width:600px){
  .cases{grid-template-columns:1fr}
  .case{padding:28px 22px}
  .hd .wrap{height:64px}
  .menu[open] .panel{top:64px}
  .brand b{font-size:16px}
  dl.career{grid-template-columns:1fr;gap:2px}
  dl.career dd{margin-bottom:10px}
  table.t th{width:38%}
  .ctas .btn{width:100%;justify-content:space-between}
}