/* ========================================
   〇〇税理士事務所 - styles
   ======================================== */

:root {
  --color-main: #6F8F7A;
  --color-main-dark: #5E7C69;
  --color-accent: #D8C7AA;
  --color-bg: #FCFBF8;
  --color-bg-sub: #F1F5F1;
  --color-text: #303633;
  --color-text-sub: #6B716D;
  --color-border: #E2E7E3;
  --color-white: #FFFFFF;
  --color-footer: #303633;
  --font-base: "Noto Sans JP", "Hiragino Kaku Gothic ProN", "Yu Gothic", YuGothic, sans-serif;
  --header-height: 76px;
  --radius-sm: 8px;
  --radius-md: 12px;
  --radius-lg: 16px;
  --max-width: 1200px;
  --transition: 0.25s ease;
}

*,
*::before,
*::after {
  box-sizing: border-box;
}

html {
  scroll-behavior: smooth;
  scroll-padding-top: calc(var(--header-height) + 16px);
}

body {
  margin: 0;
  font-family: var(--font-base);
  font-weight: 400;
  font-size: 16px;
  line-height: 1.8;
  color: var(--color-text);
  background-color: var(--color-bg);
  -webkit-font-smoothing: antialiased;
}

img {
  max-width: 100%;
  height: auto;
  display: block;
}

a {
  color: inherit;
  text-decoration: none;
}

a:hover {
  color: var(--color-main);
}

ul,
ol {
  margin: 0;
  padding: 0;
  list-style: none;
}

h1,
h2,
h3,
p {
  margin: 0;
}

address {
  font-style: normal;
}

button,
input,
textarea {
  font-family: inherit;
}

:focus-visible {
  outline: 2px solid var(--color-main);
  outline-offset: 3px;
}

.skip-link {
  position: absolute;
  top: -100px;
  left: 16px;
  z-index: 1000;
  padding: 12px 20px;
  background: var(--color-main);
  color: var(--color-white);
  border-radius: var(--radius-sm);
}

.skip-link:focus {
  top: 16px;
}

.container {
  width: min(100% - 40px, var(--max-width));
  margin-inline: auto;
}

.container--narrow {
  max-width: 760px;
}

.pc-only {
  display: none;
}

@media (min-width: 768px) {
  .pc-only {
    display: inline;
  }
}

/* ----------------------------------------
   Buttons
   ---------------------------------------- */

.btn {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  min-height: 48px;
  padding: 14px 28px;
  border-radius: var(--radius-sm);
  border: 1px solid transparent;
  font-size: 15px;
  font-weight: 500;
  line-height: 1.4;
  text-align: center;
  cursor: pointer;
  transition: background-color var(--transition), border-color var(--transition), color var(--transition);
}

.btn-primary {
  background-color: var(--color-main);
  color: var(--color-white);
}

.btn-primary:hover {
  background-color: var(--color-main-dark);
  color: var(--color-white);
}

.btn-secondary {
  background-color: transparent;
  border-color: var(--color-main);
  color: var(--color-main);
}

.btn-secondary:hover {
  background-color: var(--color-bg-sub);
  color: var(--color-main-dark);
  border-color: var(--color-main-dark);
}

.btn-on-green {
  background-color: var(--color-bg);
  color: var(--color-main);
}

.btn-on-green:hover {
  background-color: var(--color-white);
  color: var(--color-main-dark);
}

.text-link {
  display: inline-flex;
  align-items: center;
  color: var(--color-main);
  font-weight: 500;
  font-size: 15px;
  border-bottom: 1px solid transparent;
  transition: border-color var(--transition), color var(--transition);
}

.text-link:hover {
  border-bottom-color: var(--color-main);
  color: var(--color-main-dark);
}

/* ----------------------------------------
   Header
   ---------------------------------------- */

.site-header {
  position: sticky;
  top: 0;
  z-index: 100;
  height: var(--header-height);
  background-color: rgba(252, 251, 248, 0.96);
  border-bottom: 1px solid var(--color-border);
  backdrop-filter: blur(8px);
}

.header-inner {
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 24px;
  width: min(100% - 40px, var(--max-width));
  height: 100%;
  margin-inline: auto;
}

.site-logo {
  flex-shrink: 0;
  font-size: 17px;
  font-weight: 700;
  letter-spacing: 0.04em;
  color: var(--color-text);
}

.site-logo:hover {
  color: var(--color-text);
}

.global-nav {
  display: none;
}

.nav-list {
  display: flex;
  align-items: center;
  gap: 4px;
}

.nav-list a {
  display: block;
  padding: 8px 12px;
  font-size: 14px;
  color: var(--color-text);
  transition: color var(--transition);
}

.nav-list a:hover {
  color: var(--color-main);
}

.header-cta {
  display: none;
  flex-shrink: 0;
  min-height: 44px;
  padding: 10px 20px;
  font-size: 14px;
}

.menu-toggle {
  display: flex;
  flex-direction: column;
  justify-content: center;
  gap: 5px;
  width: 44px;
  height: 44px;
  padding: 10px;
  border: none;
  background: transparent;
  cursor: pointer;
}

.menu-toggle-bar {
  display: block;
  width: 100%;
  height: 2px;
  background-color: var(--color-text);
  border-radius: 1px;
  transition: transform var(--transition), opacity var(--transition);
}

.menu-toggle[aria-expanded="true"] .menu-toggle-bar:nth-child(1) {
  transform: translateY(7px) rotate(45deg);
}

.menu-toggle[aria-expanded="true"] .menu-toggle-bar:nth-child(2) {
  opacity: 0;
}

.menu-toggle[aria-expanded="true"] .menu-toggle-bar:nth-child(3) {
  transform: translateY(-7px) rotate(-45deg);
}

.mobile-menu {
  position: absolute;
  top: var(--header-height);
  left: 0;
  right: 0;
  background-color: var(--color-bg);
  border-bottom: 1px solid var(--color-border);
  padding: 16px 20px 28px;
}

.mobile-menu[hidden] {
  display: none;
}

.mobile-nav-list a {
  display: block;
  padding: 16px 4px;
  font-size: 17px;
  font-weight: 500;
  border-bottom: 1px solid var(--color-border);
  color: var(--color-text);
}

.mobile-nav-list a:hover {
  color: var(--color-main);
}

.mobile-cta {
  width: 100%;
  margin-top: 24px;
}

body.menu-open {
  overflow: hidden;
}

@media (min-width: 960px) {
  .global-nav {
    display: block;
  }

  .header-cta {
    display: inline-flex;
  }

  .menu-toggle,
  .mobile-menu {
    display: none !important;
  }
}

@media (min-width: 1100px) {
  .nav-list {
    gap: 2px;
  }

  .nav-list a {
    padding: 8px 14px;
  }
}

/* ----------------------------------------
   Section commons
   ---------------------------------------- */

.section-header {
  margin-bottom: 48px;
  text-align: center;
}

.section-header h2 {
  font-size: clamp(26px, 4vw, 34px);
  font-weight: 700;
  line-height: 1.4;
  letter-spacing: 0.04em;
}

.section-lead {
  margin-top: 16px;
  color: var(--color-text-sub);
  font-size: 15px;
}

.section-header--row {
  text-align: left;
  margin-bottom: 32px;
}

.fade-up {
  opacity: 0;
  transform: translateY(20px);
  transition: opacity 0.55s ease, transform 0.55s ease;
}

.fade-up.is-visible {
  opacity: 1;
  transform: translateY(0);
}

/* ----------------------------------------
   Hero
   ---------------------------------------- */

.hero {
  padding: 28px 0 48px;
  background-color: var(--color-bg);
}

.hero-inner {
  display: grid;
  gap: 28px;
  align-items: center;
}

.hero-label {
  display: inline-block;
  margin-bottom: 12px;
  padding: 0;
  color: var(--color-main);
  font-size: 13px;
  font-weight: 500;
  letter-spacing: 0.04em;
}

.hero h1 {
  font-size: clamp(32px, 6vw, 48px);
  font-weight: 700;
  line-height: 1.35;
  letter-spacing: 0.02em;
}

.hero-lead {
  margin-top: 16px;
  max-width: 32em;
  color: var(--color-text-sub);
  font-size: 15px;
  line-height: 1.8;
}

.hero-actions {
  display: flex;
  flex-wrap: wrap;
  gap: 12px;
  margin-top: 24px;
}

.hero-visual {
  position: relative;
}

.hero-image-frame {
  position: relative;
  border-radius: var(--radius-lg);
  overflow: hidden;
}

.hero-image-frame::before {
  content: "";
  position: absolute;
  inset: 12px -12px -12px 12px;
  background-color: var(--color-accent);
  border-radius: var(--radius-lg);
  opacity: 0.45;
  z-index: -1;
}

.hero-image-frame img {
  width: 100%;
  max-height: 280px;
  aspect-ratio: 4 / 5;
  object-fit: cover;
  border-radius: var(--radius-lg);
}

@media (min-width: 768px) {
  .hero {
    display: flex;
    align-items: center;
    min-height: calc(100svh - var(--header-height));
    padding: 36px 0 48px;
  }

  .hero-inner {
    grid-template-columns: 1.05fr 0.95fr;
    gap: 40px;
    width: min(100% - 40px, var(--max-width));
    margin-inline: auto;
  }

  .hero-label {
    margin-bottom: 14px;
  }

  .hero-lead {
    margin-top: 18px;
    font-size: 16px;
  }

  .hero-actions {
    margin-top: 28px;
  }

  .hero-image-frame img {
    max-height: min(520px, calc(100svh - var(--header-height) - 96px));
    min-height: 0;
    height: auto;
  }
}

@media (min-width: 1200px) {
  .hero {
    padding: 40px 0 56px;
  }

  .hero-inner {
    gap: 56px;
  }

  .hero h1 {
    font-size: 48px;
  }
}

/* ----------------------------------------
   Concerns
   ---------------------------------------- */

.concerns {
  padding: 72px 0;
  background-color: var(--color-bg-sub);
}

.concern-list {
  display: grid;
  gap: 14px;
  max-width: 720px;
  margin-inline: auto;
}

.concern-item {
  position: relative;
  padding: 20px 24px 20px 52px;
  background-color: var(--color-white);
  border: 1px solid var(--color-border);
  border-radius: var(--radius-md);
  font-size: 15px;
  line-height: 1.7;
}

.concern-item::before {
  content: "";
  position: absolute;
  left: 22px;
  top: 50%;
  width: 10px;
  height: 10px;
  border-radius: 50%;
  background-color: var(--color-accent);
  transform: translateY(-50%);
}

@media (min-width: 768px) {
  .concerns {
    padding: 100px 0;
  }

  .concern-item {
    padding: 22px 28px 22px 56px;
    font-size: 16px;
  }
}

/* ----------------------------------------
   Concept
   ---------------------------------------- */

.concept {
  padding: 88px 0;
  background-color: var(--color-bg);
  text-align: center;
}

.concept-inner {
  max-width: 720px;
}

.concept h2 {
  font-size: clamp(28px, 5vw, 40px);
  font-weight: 700;
  line-height: 1.45;
  letter-spacing: 0.04em;
}

.concept-text {
  margin-top: 32px;
  color: var(--color-text-sub);
  font-size: 16px;
  line-height: 2;
}

@media (min-width: 768px) {
  .concept {
    padding: 120px 0;
  }
}

/* ----------------------------------------
   Services
   ---------------------------------------- */

.services {
  padding: 72px 0;
  background-color: var(--color-bg-sub);
}

.service-grid {
  display: grid;
  gap: 20px;
  grid-template-columns: 1fr;
}

.service-card {
  padding: 32px 28px;
  background-color: var(--color-white);
  border: 1px solid var(--color-border);
  border-radius: var(--radius-md);
  transition: border-color var(--transition), transform var(--transition);
}

.service-card:hover {
  border-color: #c8d3cb;
  transform: translateY(-2px);
}

.service-number {
  display: block;
  margin-bottom: 16px;
  color: var(--color-accent);
  font-size: 13px;
  font-weight: 600;
  letter-spacing: 0.08em;
}

.service-card h3 {
  margin-bottom: 12px;
  font-size: 18px;
  font-weight: 600;
  letter-spacing: 0.03em;
}

.service-card p {
  color: var(--color-text-sub);
  font-size: 14px;
  line-height: 1.8;
}

@media (min-width: 768px) {
  .services {
    padding: 100px 0;
  }

  .service-grid {
    grid-template-columns: repeat(2, 1fr);
    gap: 24px;
  }
}

@media (min-width: 1200px) {
  .services {
    padding: 110px 0;
  }

  .service-grid {
    grid-template-columns: repeat(3, 1fr);
  }
}

/* ----------------------------------------
   Reasons
   ---------------------------------------- */

.reasons {
  padding: 72px 0;
  background-color: var(--color-bg);
}

.reason-list {
  display: grid;
  gap: 28px;
}

.reason-item {
  display: grid;
  grid-template-columns: auto 1fr;
  gap: 20px;
  align-items: start;
  padding-bottom: 28px;
  border-bottom: 1px solid var(--color-border);
}

.reason-item:last-child {
  padding-bottom: 0;
  border-bottom: none;
}

.reason-number {
  font-size: clamp(40px, 7vw, 56px);
  font-weight: 700;
  line-height: 1;
  color: var(--color-accent);
  opacity: 0.7;
  letter-spacing: 0.02em;
}

.reason-body h3 {
  margin-bottom: 10px;
  font-size: 18px;
  font-weight: 600;
  letter-spacing: 0.03em;
}

.reason-body p {
  color: var(--color-text-sub);
  font-size: 15px;
  line-height: 1.85;
}

@media (min-width: 768px) {
  .reasons {
    padding: 100px 0;
  }

  .reason-list {
    display: grid;
    grid-template-columns: repeat(2, 1fr);
    gap: 40px 48px;
  }

  .reason-item {
    padding-bottom: 0;
    border-bottom: none;
    gap: 24px;
  }
}

/* ----------------------------------------
   Representative
   ---------------------------------------- */

.representative {
  padding: 72px 0;
  background-color: var(--color-bg);
}

.representative-inner {
  display: grid;
  gap: 40px;
  align-items: center;
}

.representative-image {
  position: relative;
  max-width: 420px;
}

.representative-image::after {
  content: "";
  position: absolute;
  inset: auto -12px -12px auto;
  width: 55%;
  height: 55%;
  background-color: var(--color-bg-sub);
  border-radius: var(--radius-lg);
  z-index: -1;
}

.representative-image img {
  width: 100%;
  aspect-ratio: 5 / 6;
  object-fit: cover;
  border-radius: var(--radius-lg);
}

.rep-label {
  margin-bottom: 8px;
  color: var(--color-main);
  font-size: 13px;
  font-weight: 500;
  letter-spacing: 0.08em;
}

.rep-name {
  margin-bottom: 20px;
  font-size: 22px;
  font-weight: 700;
  letter-spacing: 0.06em;
}

.representative-content h2 {
  margin-bottom: 24px;
  font-size: clamp(22px, 3.5vw, 28px);
  font-weight: 700;
  line-height: 1.5;
  letter-spacing: 0.03em;
}

.rep-text {
  margin-bottom: 28px;
}

.rep-text p + p {
  margin-top: 1em;
}

.rep-text p {
  color: var(--color-text-sub);
  font-size: 15px;
  line-height: 1.95;
}

@media (min-width: 768px) {
  .representative {
    padding: 100px 0;
  }

  .representative-inner {
    grid-template-columns: 0.85fr 1.15fr;
    gap: 56px;
  }
}

@media (min-width: 1200px) {
  .representative {
    padding: 110px 0;
  }

  .representative-inner {
    gap: 72px;
  }
}

/* ----------------------------------------
   Pricing
   ---------------------------------------- */

.pricing {
  padding: 72px 0;
  background-color: var(--color-white);
}

.pricing-grid {
  display: grid;
  gap: 20px;
  grid-template-columns: 1fr;
}

.pricing-card {
  padding: 36px 28px;
  background-color: var(--color-bg);
  border: 1px solid var(--color-border);
  border-radius: var(--radius-md);
  text-align: center;
}

.pricing-card h3 {
  margin-bottom: 20px;
  font-size: 17px;
  font-weight: 600;
  letter-spacing: 0.04em;
}

.pricing-amount {
  margin-bottom: 16px;
  font-size: 28px;
  font-weight: 700;
  letter-spacing: 0.02em;
  color: var(--color-text);
}

.pricing-label {
  display: block;
  margin-bottom: 6px;
  font-size: 13px;
  font-weight: 400;
  color: var(--color-text-sub);
}

.pricing-unit {
  margin-left: 2px;
  font-size: 15px;
  font-weight: 500;
}

.pricing-desc {
  color: var(--color-text-sub);
  font-size: 14px;
  line-height: 1.8;
}

.pricing-note {
  margin-top: 28px;
  text-align: center;
  color: var(--color-text-sub);
  font-size: 13px;
}

@media (min-width: 768px) {
  .pricing {
    padding: 100px 0;
  }

  .pricing-grid {
    grid-template-columns: repeat(3, 1fr);
    gap: 24px;
  }
}

/* ----------------------------------------
   News
   ---------------------------------------- */

.news {
  padding: 72px 0;
  background-color: var(--color-bg);
}

.news-list {
  border-top: 1px solid var(--color-border);
}

.news-item {
  display: grid;
  gap: 8px;
  padding: 20px 0;
  border-bottom: 1px solid var(--color-border);
}

.news-item time {
  color: var(--color-text-sub);
  font-size: 13px;
  letter-spacing: 0.04em;
}

.news-category {
  display: inline-block;
  width: fit-content;
  padding: 2px 10px;
  border: 1px solid var(--color-border);
  border-radius: 4px;
  color: var(--color-text-sub);
  font-size: 12px;
}

.news-item a {
  font-size: 15px;
  color: var(--color-text);
  transition: color var(--transition);
}

.news-item a:hover {
  color: var(--color-main);
}

@media (min-width: 768px) {
  .news {
    padding: 90px 0;
  }

  .news-item {
    grid-template-columns: 110px 90px 1fr;
    gap: 20px;
    align-items: center;
    padding: 22px 0;
  }
}

/* ----------------------------------------
   FAQ
   ---------------------------------------- */

.faq {
  padding: 72px 0;
  background-color: var(--color-bg-sub);
}

.faq-list {
  border-top: 1px solid var(--color-border);
}

.faq-item {
  padding: 24px 4px;
  border-bottom: 1px solid var(--color-border);
}

.faq-question {
  margin: 0 0 10px;
  font-size: 15px;
  font-weight: 600;
  line-height: 1.6;
  color: var(--color-text);
}

.faq-answer {
  margin: 0;
  color: var(--color-text-sub);
  font-size: 14px;
  line-height: 1.9;
}

@media (min-width: 768px) {
  .faq {
    padding: 100px 0;
  }

  .faq-item {
    padding: 28px 8px;
  }

  .faq-question {
    font-size: 16px;
  }
}

/* ----------------------------------------
   Contact CTA
   ---------------------------------------- */

.contact-cta {
  padding: 88px 0;
  background-color: var(--color-main);
  color: var(--color-white);
  text-align: center;
}

.contact-cta-inner {
  max-width: 640px;
}

.contact-cta h2 {
  margin-bottom: 20px;
  font-size: clamp(26px, 4.5vw, 36px);
  font-weight: 700;
  line-height: 1.45;
  letter-spacing: 0.04em;
}

.contact-cta p {
  margin-bottom: 36px;
  font-size: 15px;
  line-height: 1.9;
  color: rgba(255, 255, 255, 0.9);
}

@media (min-width: 768px) {
  .contact-cta {
    padding: 110px 0;
  }
}

/* ----------------------------------------
   Contact form
   ---------------------------------------- */

.contact-form-section {
  padding: 72px 0;
  background-color: var(--color-bg);
}

.contact-form {
  display: grid;
  gap: 24px;
}

.form-row {
  display: grid;
  gap: 8px;
}

.form-row label {
  font-size: 14px;
  font-weight: 500;
}

.required {
  margin-left: 6px;
  padding: 2px 8px;
  background-color: var(--color-bg-sub);
  color: var(--color-main);
  font-size: 11px;
  font-weight: 500;
  border-radius: 3px;
}

.form-row input,
.form-row textarea {
  width: 100%;
  padding: 14px 16px;
  border: 1px solid var(--color-border);
  border-radius: var(--radius-sm);
  background-color: var(--color-white);
  color: var(--color-text);
  font-size: 15px;
  line-height: 1.6;
  transition: border-color var(--transition);
}

.form-row input:hover,
.form-row textarea:hover {
  border-color: #c8d3cb;
}

.form-row input:focus,
.form-row textarea:focus {
  outline: none;
  border-color: var(--color-main);
  box-shadow: 0 0 0 3px rgba(111, 143, 122, 0.15);
}

.form-row textarea {
  resize: vertical;
  min-height: 140px;
}

.form-actions {
  margin-top: 8px;
  text-align: center;
}

@media (min-width: 768px) {
  .contact-form-section {
    padding: 100px 0;
  }
}

/* ----------------------------------------
   Footer
   ---------------------------------------- */

.site-footer {
  background-color: var(--color-footer);
  color: rgba(255, 255, 255, 0.82);
}

.footer-inner {
  display: grid;
  gap: 40px;
  padding: 56px 0 40px;
}

.footer-logo {
  margin-bottom: 20px;
  color: var(--color-white);
  font-size: 17px;
  font-weight: 700;
  letter-spacing: 0.04em;
}

.footer-brand address {
  font-size: 14px;
  line-height: 2;
}

.footer-brand a {
  color: rgba(255, 255, 255, 0.82);
  text-decoration: underline;
  text-underline-offset: 2px;
}

.footer-brand a:hover {
  color: var(--color-white);
}

.footer-nav ul {
  display: grid;
  gap: 12px;
}

.footer-nav a {
  font-size: 14px;
  color: rgba(255, 255, 255, 0.75);
  transition: color var(--transition);
}

.footer-nav a:hover {
  color: var(--color-white);
}

.footer-bottom {
  border-top: 1px solid rgba(255, 255, 255, 0.12);
  padding: 20px 0;
}

.footer-bottom p {
  font-size: 12px;
  color: rgba(255, 255, 255, 0.55);
  text-align: center;
}

@media (min-width: 768px) {
  .footer-inner {
    grid-template-columns: 1.2fr 1fr;
    gap: 48px;
    padding: 64px 0 48px;
  }

  .footer-nav ul {
    display: flex;
    flex-wrap: wrap;
    gap: 12px 28px;
    justify-content: flex-end;
  }

  .footer-bottom p {
    text-align: left;
  }
}

/* ----------------------------------------
   Reduced motion
   ---------------------------------------- */

@media (prefers-reduced-motion: reduce) {
  html {
    scroll-behavior: auto;
  }

  .fade-up {
    opacity: 1;
    transform: none;
    transition: none;
  }

  .btn,
  .service-card {
    transition: none;
  }
}