/* ==========================================================================
   IRODORI tax-office — 暖紺 × ベージュ × オレンジ差し (家族経営支援トーン)
   設計: data/generated/tax-office/design-spec.md
   配色: Trust-Friendly (信頼の濃紺 + 親近感の和紙ベージュ + 行動喚起オレンジ)
   Preloader: L19 そろばん (新)
   Hero: T 代表ポートレート + 信頼コピー / Header: 白 sticky / 構成: P11 信頼数字→サービス→業種→流れ→声→FAQ→CTA
   consulting (B2B/KPI/紺×銀×赤) と完全差別化 = 個人/中小事業者向け Trust-Friendly
   ========================================================================== */


/* --------------------------------------------------------------------------
   1. CSS Variables (45+)
   -------------------------------------------------------------------------- */

:root {
  --tax-navy: #1A4A6E;
  --tax-navy-deep: #0E3554;
  --tax-navy-soft: #2E6388;
  --tax-navy-pale: #C5D5E0;
  --tax-navy-tint: rgba(26, 74, 110, 0.08);

  --tax-cream: #F8F4ED;
  --tax-cream-deep: #ECE5D6;
  --tax-cream-soft: #FDFAF3;

  --tax-beige: #E8DCC4;
  --tax-beige-deep: #C9B894;
  --tax-beige-pale: rgba(232, 220, 196, 0.4);

  --tax-orange: #E08A3F;
  --tax-orange-deep: #C46D24;
  --tax-orange-soft: #F0A968;
  --tax-orange-pale: rgba(224, 138, 63, 0.12);

  --tax-sumi: #2C2825;
  --tax-text: #2C2825;
  --tax-text-sub: #5A5550;
  --tax-text-muted: #888178;
  --tax-text-on-dark: #F8F4ED;

  --tax-base: #FFFFFF;
  --tax-divider-soft: #DDD5C5;
  --tax-divider: #B5A98E;

  --tax-warn: #C0392B;
  --tax-warn-bg: rgba(192, 57, 43, 0.06);
  --tax-success: #2C7A3D;

  /* --- Typography --- */
  --tax-font-jp: "Noto Sans JP", "Yu Gothic", "游ゴシック体", sans-serif;
  --tax-font-jp-serif: "Noto Serif JP", "Yu Mincho", "游明朝", serif;
  --tax-font-en: "Lato", "Roboto", "Helvetica Neue", sans-serif;
  --tax-font-num: "Roboto", "Lato", "Helvetica Neue", sans-serif;

  --tax-fs-eyebrow: 0.78rem;
  --tax-fs-body: 0.96rem;
  --tax-fs-lead: 1.05rem;
  --tax-fs-h3: 1.22rem;
  --tax-fs-h2: clamp(1.7rem, 3.4vw, 2.4rem);
  --tax-fs-h1: clamp(2.0rem, 4.8vw, 3.0rem);
  --tax-fs-mega: clamp(2.4rem, 5.2vw, 3.6rem);

  --tax-lh-body: 1.85;
  --tax-lh-tight: 1.45;
  --tax-ls-heading: 0.04em;
  --tax-ls-body: 0.02em;
  --tax-ls-en: 0.16em;

  /* --- Layout --- */
  --tax-container: 1240px;
  --tax-container-narrow: 920px;
  --tax-px: clamp(20px, 5vw, 60px);
  --tax-section-py: clamp(80px, 12vh, 160px);
  --tax-radius: 6px;
  --tax-radius-sm: 4px;
  --tax-radius-lg: 12px;
  --tax-radius-pill: 999px;

  /* --- Shadow --- */
  --tax-shadow-soft: 0 4px 14px rgba(26, 74, 110, 0.08);
  --tax-shadow-card: 0 12px 32px rgba(26, 74, 110, 0.14);
  --tax-shadow-deep: 0 22px 56px rgba(26, 74, 110, 0.22);

  /* --- Animation --- */
  --tax-ease: cubic-bezier(0.22, 1, 0.36, 1);
  --tax-ease-soft: cubic-bezier(0.16, 0.84, 0.44, 1);
  --tax-ease-snappy: cubic-bezier(0.4, 0, 0.2, 1);
  --tax-dur: 480ms;
  --tax-dur-fast: 220ms;
  --tax-dur-slow: 900ms;
}


/* --------------------------------------------------------------------------
   2. Reset / Base
   -------------------------------------------------------------------------- */

*, *::before, *::after { box-sizing: border-box; }
html, body { margin: 0; padding: 0; }
html {
  font-size: 16px;
  -webkit-text-size-adjust: 100%;
  scroll-behavior: smooth;
  scroll-padding-top: 84px;
}
body.tax-body {
  font-family: var(--tax-font-jp);
  font-size: var(--tax-fs-body);
  line-height: var(--tax-lh-body);
  letter-spacing: var(--tax-ls-body);
  color: var(--tax-text);
  background: var(--tax-base);
  text-rendering: optimizeLegibility;
  -webkit-font-smoothing: antialiased;
  -moz-osx-font-smoothing: grayscale;
}
img, svg, video { display: block; max-width: 100%; height: auto; }
a { color: inherit; text-decoration: none; }
button { background: none; border: 0; cursor: pointer; font: inherit; color: inherit; }
ul, ol { padding: 0; margin: 0; list-style: none; }
table { border-collapse: collapse; }
::selection { background: var(--tax-orange-pale); color: var(--tax-sumi); }


/* --------------------------------------------------------------------------
   3. Typography
   -------------------------------------------------------------------------- */

.tax-h1, .tax-h2, .tax-h3 {
  font-family: var(--tax-font-jp-serif);
  font-weight: 700;
  letter-spacing: var(--tax-ls-heading);
  line-height: var(--tax-lh-tight);
  color: var(--tax-navy-deep);
  margin: 0;
  word-break: keep-all;
}
.tax-h1 { font-size: var(--tax-fs-h1); }
.tax-h2 { font-size: var(--tax-fs-h2); }
.tax-h3 { font-size: var(--tax-fs-h3); }
.tax-en {
  font-family: var(--tax-font-en);
  letter-spacing: var(--tax-ls-en);
  font-weight: 700;
  color: var(--tax-orange-deep);
  text-transform: uppercase;
}
.tax-num {
  font-family: var(--tax-font-num);
  font-weight: 700;
  letter-spacing: 0.04em;
  color: var(--tax-navy);
}


/* --------------------------------------------------------------------------
   4. PRELOADER L19 — そろばん (新): 珠が左→右へ流れる
   -------------------------------------------------------------------------- */

.tax-loader {
  position: fixed;
  inset: 0;
  z-index: 9999;
  background: var(--tax-cream);
  display: flex;
  flex-direction: column;
  align-items: center;
  justify-content: center;
  gap: 28px;
  transition: opacity 0.6s var(--tax-ease-soft);
}
.tax-loader.is-exit { opacity: 0; pointer-events: none; }
.tax-loader.is-hidden { display: none; }
.tax-loader__abacus {
  position: relative;
  width: min(440px, 78vw);
  height: 60px;
}
.tax-loader__rod {
  position: absolute;
  top: 50%; left: 0; right: 0;
  height: 2px;
  background: var(--tax-navy);
  transform: translateY(-50%);
}
.tax-loader__rod::before,
.tax-loader__rod::after {
  content: "";
  position: absolute;
  top: 50%;
  width: 14px; height: 28px;
  background: var(--tax-beige-deep);
  border: 1px solid var(--tax-navy);
  transform: translateY(-50%);
}
.tax-loader__rod::before { left: -10px; }
.tax-loader__rod::after { right: -10px; }
.tax-loader__bead {
  position: absolute;
  top: 50%;
  width: 32px; height: 22px;
  background: var(--tax-orange);
  border: 1px solid var(--tax-orange-deep);
  border-radius: 11px;
  transform: translateY(-50%);
  animation: taxBead 1.6s var(--tax-ease-soft) infinite;
}
.tax-loader__bead:nth-child(2) { left: 0; animation-delay: 0s; }
.tax-loader__bead:nth-child(3) { left: 0; animation-delay: 0.2s; }
.tax-loader__bead:nth-child(4) { left: 0; animation-delay: 0.4s; }
.tax-loader__bead:nth-child(5) { left: 0; animation-delay: 0.6s; }
@keyframes taxBead {
  0% { left: 0; opacity: 0.2; }
  50% { left: calc(100% - 32px); opacity: 1; }
  100% { left: 0; opacity: 0.2; }
}
.tax-loader__name {
  font-family: var(--tax-font-jp-serif);
  font-size: 1.2rem;
  letter-spacing: 0.18em;
  color: var(--tax-navy-deep);
  margin: 0;
  font-weight: 700;
  text-align: center;
}
.tax-loader__sub {
  font-family: var(--tax-font-en);
  font-size: 0.74rem;
  letter-spacing: 0.32em;
  color: var(--tax-orange-deep);
  margin: 4px 0 0;
  text-transform: uppercase;
  text-align: center;
}


/* --------------------------------------------------------------------------
   5. HEADER 白 sticky + 紺ロゴ + オレンジ電話 CTA
   -------------------------------------------------------------------------- */

.tax-header {
  position: fixed;
  top: 0; left: 0; right: 0;
  z-index: 100;
  background: rgba(255, 255, 255, 0.92);
  backdrop-filter: blur(12px) saturate(140%);
  -webkit-backdrop-filter: blur(12px) saturate(140%);
  border-bottom: 1px solid transparent;
  transition: background var(--tax-dur), border-color var(--tax-dur), box-shadow var(--tax-dur);
}
.tax-header.is-scrolled {
  background: var(--tax-base);
  border-bottom-color: var(--tax-divider-soft);
  box-shadow: var(--tax-shadow-soft);
}
.tax-header__inner {
  max-width: var(--tax-container);
  margin: 0 auto;
  padding: 14px var(--tax-px);
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 36px;
}
.tax-header__logo {
  display: inline-flex;
  align-items: center;
  gap: 12px;
  flex-shrink: 0;
  color: var(--tax-navy-deep);
}
.tax-header__logo-mark {
  width: 38px; height: 38px;
  display: inline-flex;
  align-items: center;
  justify-content: center;
  background: var(--tax-navy);
  color: var(--tax-cream);
  font-family: var(--tax-font-jp-serif);
  font-size: 1.1rem;
  font-weight: 700;
  flex-shrink: 0;
  border-radius: var(--tax-radius-sm);
}
.tax-header__logo-text { white-space: nowrap; }
.tax-header__logo-jp {
  display: block;
  font-family: var(--tax-font-jp-serif);
  font-size: 1.05rem;
  letter-spacing: 0.10em;
  font-weight: 700;
  color: var(--tax-navy-deep);
  white-space: nowrap;
}
.tax-header__logo-en {
  display: block;
  font-family: var(--tax-font-en);
  font-size: 0.7rem;
  letter-spacing: 0.28em;
  color: var(--tax-orange-deep);
  white-space: nowrap;
  text-transform: uppercase;
  margin-top: 2px;
  font-weight: 700;
}
.tax-header__nav { flex: 0 1 auto; min-width: 0; }
.tax-header__nav-list {
  display: flex;
  gap: 24px;
  font-family: var(--tax-font-jp);
  font-size: 0.92rem;
  letter-spacing: 0.06em;
  color: var(--tax-text);
  flex-wrap: nowrap;
  font-weight: 500;
}
.tax-header__nav-list li { flex-shrink: 0; }
.tax-header__nav-list a {
  display: inline-block;
  padding: 8px 4px;
  position: relative;
  white-space: nowrap;
  transition: color var(--tax-dur-fast);
}
.tax-header__nav-list a[aria-current="page"] {
  color: var(--tax-orange-deep);
}
.tax-header__nav-list a::after {
  content: "";
  position: absolute;
  left: 4px; right: 4px; bottom: 2px;
  height: 2px;
  background: var(--tax-orange);
  transform: scaleX(0);
  transform-origin: left;
  transition: transform var(--tax-dur) var(--tax-ease);
}
.tax-header__nav-list a:hover { color: var(--tax-orange-deep); }
.tax-header__nav-list a:hover::after { transform: scaleX(1); }
.tax-header__nav-list a[aria-current="page"]::after { transform: scaleX(1); }
.tax-header__actions {
  display: flex;
  gap: 14px;
  align-items: center;
  padding-left: 22px;
  margin-left: 4px;
  border-left: 1px solid var(--tax-divider-soft);
  flex-shrink: 0;
}
.tax-header__tel {
  display: inline-flex;
  flex-direction: column;
  text-align: right;
  font-family: var(--tax-font-num);
  white-space: nowrap;
  line-height: 1.1;
}
.tax-header__tel-label {
  font-size: 0.7rem;
  letter-spacing: 0.16em;
  color: var(--tax-text-muted);
  text-transform: uppercase;
}
.tax-header__tel-num {
  font-size: 1.2rem;
  font-weight: 700;
  color: var(--tax-navy-deep);
  letter-spacing: 0.04em;
}
.tax-header__cta {
  display: inline-flex;
  align-items: center;
  gap: 8px;
  padding: 12px 22px;
  background: var(--tax-orange);
  color: var(--tax-base);
  font-family: var(--tax-font-jp);
  font-size: 0.86rem;
  font-weight: 700;
  letter-spacing: 0.10em;
  white-space: nowrap;
  border-radius: var(--tax-radius);
  transition: background var(--tax-dur-fast), transform var(--tax-dur-fast);
  box-shadow: 0 3px 0 var(--tax-orange-deep);
}
.tax-header__cta:hover {
  background: var(--tax-orange-deep);
  transform: translateY(1px);
  box-shadow: 0 2px 0 var(--tax-orange-deep);
}
.tax-header__menu-btn {
  display: none;
  width: 40px; height: 40px;
  flex-direction: column;
  align-items: center;
  justify-content: center;
  gap: 5px;
  color: var(--tax-navy);
}
.tax-header__menu-btn span {
  display: block; width: 22px; height: 2px;
  background: currentColor;
  border-radius: 1px;
  transition: transform 0.25s, opacity 0.25s;
}


/* --------------------------------------------------------------------------
   6. HERO T — 代表ポートレート (右) + 信頼コピー (左) + 信頼数字バー (下)
   -------------------------------------------------------------------------- */

.tax-hero {
  position: relative;
  padding: clamp(130px, 16vh, 200px) var(--tax-px) clamp(60px, 8vh, 100px);
  background: var(--tax-cream);
  overflow: hidden;
  isolation: isolate;
}
.tax-hero::before {
  content: "";
  position: absolute;
  inset: 0;
  z-index: -1;
  background:
    radial-gradient(circle at 90% 20%, rgba(232, 220, 196, 0.6), transparent 55%),
    radial-gradient(circle at 10% 80%, rgba(197, 213, 224, 0.4), transparent 55%);
}
.tax-hero__pattern {
  position: absolute;
  inset: 0;
  z-index: -1;
  opacity: 0.05;
  pointer-events: none;
  background-image:
    repeating-linear-gradient(0deg, transparent 0 38px, var(--tax-navy) 38px 39px),
    repeating-linear-gradient(90deg, transparent 0 38px, var(--tax-navy) 38px 39px);
}
.tax-hero__inner {
  max-width: var(--tax-container);
  margin: 0 auto;
  display: grid;
  grid-template-columns: 1.2fr 1fr;
  gap: 64px;
  align-items: center;
}
.tax-hero__copy { position: relative; }
.tax-hero__eyebrow {
  display: inline-flex;
  align-items: center;
  gap: 10px;
  font-family: var(--tax-font-en);
  font-size: 0.78rem;
  letter-spacing: 0.32em;
  color: var(--tax-orange-deep);
  font-weight: 700;
  margin: 0 0 20px;
  text-transform: uppercase;
}
.tax-hero__eyebrow::before {
  content: "";
  display: inline-block;
  width: 32px; height: 1px;
  background: var(--tax-orange);
}
.tax-hero__title {
  font-family: var(--tax-font-jp-serif);
  font-size: var(--tax-fs-h1);
  font-weight: 700;
  line-height: 1.5;
  color: var(--tax-navy-deep);
  margin: 0 0 24px;
  letter-spacing: 0.04em;
  word-break: keep-all;
}
.tax-hero__title em {
  font-style: normal;
  color: var(--tax-orange-deep);
  position: relative;
}
.tax-hero__title em::after {
  content: "";
  position: absolute;
  bottom: 0; left: 0; right: 0;
  height: 6px;
  background: var(--tax-orange-pale);
  z-index: -1;
}
.tax-hero__sub {
  font-size: 1.05rem;
  line-height: 2.05;
  color: var(--tax-text-sub);
  margin: 0 0 32px;
  max-width: 32em;
}
.tax-hero__sub strong {
  color: var(--tax-navy-deep);
  font-weight: 700;
  border-bottom: 2px solid var(--tax-orange);
  padding-bottom: 1px;
}
.tax-hero__meta { display: flex; gap: 14px; flex-wrap: wrap; }
.tax-hero__btn {
  display: inline-flex;
  align-items: center;
  gap: 10px;
  padding: 16px 32px;
  font-family: var(--tax-font-jp);
  font-size: 0.95rem;
  font-weight: 700;
  letter-spacing: 0.08em;
  border-radius: var(--tax-radius);
  background: var(--tax-orange);
  color: var(--tax-base);
  transition: background var(--tax-dur), transform var(--tax-dur-fast);
  box-shadow: 0 4px 0 var(--tax-orange-deep);
}
.tax-hero__btn:hover { background: var(--tax-orange-deep); transform: translateY(2px); box-shadow: 0 2px 0 var(--tax-orange-deep); }
.tax-hero__btn--ghost {
  background: var(--tax-base);
  color: var(--tax-navy);
  border: 2px solid var(--tax-navy);
  box-shadow: 0 4px 0 var(--tax-navy);
}
.tax-hero__btn--ghost:hover { background: var(--tax-navy); color: var(--tax-base); box-shadow: 0 2px 0 var(--tax-navy-deep); }
.tax-hero__btn-arrow { transition: transform var(--tax-dur-fast); }
.tax-hero__btn:hover .tax-hero__btn-arrow { transform: translateX(4px); }
.tax-hero__media {
  position: relative;
}
.tax-hero__media img {
  width: 100%;
  aspect-ratio: 4/5;
  object-fit: cover;
  border-radius: var(--tax-radius-lg);
  box-shadow: var(--tax-shadow-card);
}
.tax-hero__media-frame {
  position: absolute;
  inset: -16px -16px 24px 24px;
  border: 2px solid var(--tax-orange);
  border-radius: var(--tax-radius-lg);
  z-index: -1;
}
.tax-hero__media-badge {
  position: absolute;
  bottom: -16px; left: -20px;
  background: var(--tax-navy);
  color: var(--tax-cream);
  padding: 14px 22px;
  border-radius: var(--tax-radius);
  box-shadow: var(--tax-shadow-card);
  display: flex;
  flex-direction: column;
  gap: 2px;
}
.tax-hero__media-badge-num {
  font-family: var(--tax-font-num);
  font-size: 1.6rem;
  font-weight: 700;
  color: var(--tax-orange-soft);
  letter-spacing: 0.04em;
  line-height: 1;
}
.tax-hero__media-badge-text {
  font-family: var(--tax-font-jp);
  font-size: 0.78rem;
  letter-spacing: 0.10em;
}


/* --------------------------------------------------------------------------
   7. TRUST 信頼数字 4 つ
   -------------------------------------------------------------------------- */

.tax-trust {
  background: var(--tax-navy);
  color: var(--tax-cream);
  padding: clamp(48px, 8vh, 96px) var(--tax-px);
  position: relative;
  overflow: hidden;
}
.tax-trust::before {
  content: "";
  position: absolute;
  inset: 0;
  background: radial-gradient(circle at 80% 100%, rgba(224, 138, 63, 0.18), transparent 55%);
  pointer-events: none;
}
.tax-trust__inner {
  max-width: var(--tax-container);
  margin: 0 auto;
  position: relative;
}
.tax-trust__head {
  text-align: center;
  margin-bottom: 48px;
}
.tax-trust__eyebrow {
  font-family: var(--tax-font-en);
  font-size: 0.78rem;
  letter-spacing: 0.4em;
  color: var(--tax-orange-soft);
  font-weight: 700;
  margin: 0 0 12px;
  text-transform: uppercase;
}
.tax-trust__title {
  font-family: var(--tax-font-jp-serif);
  font-size: var(--tax-fs-h2);
  margin: 0;
  color: var(--tax-cream);
  font-weight: 700;
  letter-spacing: 0.08em;
  line-height: 1.5;
}
.tax-trust__list {
  display: grid;
  grid-template-columns: repeat(4, 1fr);
  gap: 28px;
}
.tax-trust__item {
  text-align: center;
  padding: 8px 12px;
  border-left: 1px solid rgba(248, 244, 237, 0.18);
}
.tax-trust__item:first-child { border-left: 0; }
.tax-trust__item-num {
  font-family: var(--tax-font-num);
  font-size: var(--tax-fs-mega);
  font-weight: 700;
  color: var(--tax-orange-soft);
  line-height: 1;
  margin: 0 0 8px;
  letter-spacing: 0.02em;
}
.tax-trust__item-num small {
  font-size: 0.45em;
  font-weight: 700;
  color: var(--tax-cream);
  margin-left: 4px;
}
.tax-trust__item-label {
  font-family: var(--tax-font-jp-serif);
  font-size: 0.96rem;
  font-weight: 500;
  color: var(--tax-cream);
  margin: 0 0 4px;
  letter-spacing: 0.10em;
}
.tax-trust__item-sub {
  font-family: var(--tax-font-en);
  font-size: 0.7rem;
  letter-spacing: 0.28em;
  color: rgba(248, 244, 237, 0.65);
  margin: 0;
  text-transform: uppercase;
}


/* --------------------------------------------------------------------------
   8. SERVICES 7 サービス
   -------------------------------------------------------------------------- */

.tax-services {
  padding: var(--tax-section-py) var(--tax-px);
  background: var(--tax-base);
}
.tax-services__inner {
  max-width: var(--tax-container);
  margin: 0 auto;
}
.tax-services__head {
  display: grid;
  grid-template-columns: auto 1fr;
  gap: 36px;
  align-items: end;
  margin-bottom: 56px;
}
.tax-services__eyebrow {
  font-family: var(--tax-font-en);
  font-size: 0.8rem;
  letter-spacing: 0.32em;
  color: var(--tax-orange-deep);
  font-weight: 700;
  margin: 0 0 12px;
  text-transform: uppercase;
}
.tax-services__title {
  font-family: var(--tax-font-jp-serif);
  font-size: var(--tax-fs-h2);
  margin: 0;
  color: var(--tax-navy-deep);
  font-weight: 700;
  letter-spacing: 0.06em;
  line-height: 1.5;
  word-break: keep-all;
}
.tax-services__lead {
  font-size: 0.95rem;
  line-height: 1.95;
  color: var(--tax-text-sub);
  max-width: 32em;
  margin: 0;
  border-left: 2px solid var(--tax-orange);
  padding-left: 24px;
}
.tax-services__list {
  display: grid;
  grid-template-columns: repeat(3, 1fr);
  gap: 24px;
}
.tax-services__item {
  background: var(--tax-cream-soft);
  padding: 32px 28px;
  border-radius: var(--tax-radius-lg);
  border: 1px solid var(--tax-divider-soft);
  transition: border-color var(--tax-dur), transform var(--tax-dur), box-shadow var(--tax-dur);
}
.tax-services__item:hover {
  border-color: var(--tax-orange);
  transform: translateY(-4px);
  box-shadow: var(--tax-shadow-card);
}
.tax-services__item-icon {
  width: 56px; height: 56px;
  display: inline-flex;
  align-items: center;
  justify-content: center;
  background: var(--tax-navy);
  color: var(--tax-orange-soft);
  border-radius: var(--tax-radius-sm);
  margin-bottom: 18px;
  font-family: var(--tax-font-jp-serif);
  font-size: 1.4rem;
  font-weight: 700;
}
.tax-services__item-no {
  font-family: var(--tax-font-en);
  font-size: 0.74rem;
  letter-spacing: 0.32em;
  color: var(--tax-orange-deep);
  font-weight: 700;
  margin: 0 0 6px;
  text-transform: uppercase;
}
.tax-services__item-title {
  font-family: var(--tax-font-jp-serif);
  font-size: 1.18rem;
  margin: 0 0 12px;
  color: var(--tax-navy-deep);
  font-weight: 700;
  letter-spacing: 0.06em;
}
.tax-services__item-text {
  font-size: 0.92rem;
  color: var(--tax-text-sub);
  line-height: 1.95;
  margin: 0;
}


/* --------------------------------------------------------------------------
   9. CLIENTS 業種別タブ 3
   -------------------------------------------------------------------------- */

.tax-clients {
  padding: var(--tax-section-py) var(--tax-px);
  background: var(--tax-cream);
}
.tax-clients__inner {
  max-width: var(--tax-container);
  margin: 0 auto;
}
.tax-clients__head {
  text-align: center;
  margin-bottom: 48px;
}
.tax-clients__eyebrow {
  font-family: var(--tax-font-en);
  font-size: 0.8rem;
  letter-spacing: 0.32em;
  color: var(--tax-orange-deep);
  font-weight: 700;
  margin: 0 0 12px;
  text-transform: uppercase;
}
.tax-clients__title {
  font-family: var(--tax-font-jp-serif);
  font-size: var(--tax-fs-h2);
  margin: 0 0 14px;
  color: var(--tax-navy-deep);
  font-weight: 700;
  letter-spacing: 0.06em;
  line-height: 1.5;
}
.tax-clients__lead {
  font-size: 0.95rem;
  color: var(--tax-text-sub);
  max-width: 36em;
  margin: 0 auto;
  line-height: 2;
}
.tax-clients__tabs {
  display: flex;
  gap: 0;
  margin-bottom: 36px;
  background: var(--tax-base);
  padding: 8px;
  border-radius: var(--tax-radius);
  max-width: 720px;
  margin: 0 auto 48px;
  border: 1px solid var(--tax-divider-soft);
}
.tax-clients__tab {
  flex: 1;
  padding: 14px 18px;
  background: transparent;
  border: 0;
  color: var(--tax-text-sub);
  font-family: var(--tax-font-jp);
  font-size: 0.95rem;
  font-weight: 700;
  letter-spacing: 0.08em;
  cursor: pointer;
  transition: all var(--tax-dur-fast);
  border-radius: var(--tax-radius-sm);
}
.tax-clients__tab:hover {
  background: var(--tax-orange-pale);
  color: var(--tax-orange-deep);
}
.tax-clients__tab.is-active {
  background: var(--tax-navy);
  color: var(--tax-base);
}
.tax-clients__panels {
  position: relative;
}
.tax-clients__panel {
  display: none;
  grid-template-columns: 1fr 1fr;
  gap: 56px;
  align-items: center;
  background: var(--tax-base);
  padding: 48px;
  border-radius: var(--tax-radius-lg);
  border: 1px solid var(--tax-divider-soft);
}
.tax-clients__panel.is-active {
  display: grid;
  animation: taxFade 0.5s var(--tax-ease-soft);
}
@keyframes taxFade {
  from { opacity: 0; transform: translateY(8px); }
  to { opacity: 1; transform: translateY(0); }
}
.tax-clients__panel-media img {
  width: 100%;
  aspect-ratio: 4/3;
  object-fit: cover;
  border-radius: var(--tax-radius);
}
.tax-clients__panel-eyebrow {
  font-family: var(--tax-font-en);
  font-size: 0.78rem;
  letter-spacing: 0.32em;
  color: var(--tax-orange-deep);
  font-weight: 700;
  margin: 0 0 12px;
  text-transform: uppercase;
}
.tax-clients__panel-title {
  font-family: var(--tax-font-jp-serif);
  font-size: 1.6rem;
  margin: 0 0 18px;
  color: var(--tax-navy-deep);
  font-weight: 700;
  letter-spacing: 0.06em;
  line-height: 1.55;
}
.tax-clients__panel-text {
  font-size: 1rem;
  line-height: 2;
  color: var(--tax-text);
  margin: 0 0 20px;
}
.tax-clients__panel-list {
  display: flex;
  flex-direction: column;
  gap: 8px;
}
.tax-clients__panel-list li {
  position: relative;
  padding-left: 26px;
  font-size: 0.92rem;
  color: var(--tax-text-sub);
}
.tax-clients__panel-list li::before {
  content: "✓";
  position: absolute;
  left: 0;
  color: var(--tax-orange);
  font-weight: 700;
}


/* --------------------------------------------------------------------------
   10. FEE 顧問料金表
   -------------------------------------------------------------------------- */

.tax-fee {
  padding: var(--tax-section-py) var(--tax-px);
  background: var(--tax-base);
}
.tax-fee__inner {
  max-width: var(--tax-container);
  margin: 0 auto;
}
.tax-fee__head {
  text-align: center;
  margin-bottom: 48px;
}
.tax-fee__eyebrow {
  font-family: var(--tax-font-en);
  font-size: 0.8rem;
  letter-spacing: 0.32em;
  color: var(--tax-orange-deep);
  font-weight: 700;
  margin: 0 0 12px;
  text-transform: uppercase;
}
.tax-fee__title {
  font-family: var(--tax-font-jp-serif);
  font-size: var(--tax-fs-h2);
  margin: 0 0 14px;
  color: var(--tax-navy-deep);
  font-weight: 700;
  letter-spacing: 0.06em;
  line-height: 1.5;
}
.tax-fee__lead {
  font-size: 0.95rem;
  color: var(--tax-text-sub);
  max-width: 36em;
  margin: 0 auto;
  line-height: 2;
}
.tax-fee__list {
  display: grid;
  grid-template-columns: repeat(3, 1fr);
  gap: 28px;
}
.tax-fee__plan {
  position: relative;
  background: var(--tax-cream-soft);
  padding: 36px 32px;
  border-radius: var(--tax-radius-lg);
  border: 1px solid var(--tax-divider-soft);
  display: flex;
  flex-direction: column;
  gap: 18px;
  transition: border-color var(--tax-dur), transform var(--tax-dur);
}
.tax-fee__plan:hover { border-color: var(--tax-orange); transform: translateY(-4px); }
.tax-fee__plan--featured {
  background: var(--tax-navy);
  color: var(--tax-cream);
  border-color: var(--tax-navy);
}
.tax-fee__plan-badge {
  position: absolute;
  top: -12px; left: 50%;
  transform: translateX(-50%);
  background: var(--tax-orange);
  color: var(--tax-base);
  font-family: var(--tax-font-jp);
  font-size: 0.76rem;
  font-weight: 700;
  letter-spacing: 0.16em;
  padding: 4px 16px;
  border-radius: var(--tax-radius);
}
.tax-fee__plan-name {
  font-family: var(--tax-font-jp-serif);
  font-size: 1.4rem;
  margin: 0;
  color: var(--tax-navy-deep);
  font-weight: 700;
  letter-spacing: 0.08em;
}
.tax-fee__plan--featured .tax-fee__plan-name { color: var(--tax-cream); }
.tax-fee__plan-en {
  font-family: var(--tax-font-en);
  font-size: 0.74rem;
  letter-spacing: 0.32em;
  color: var(--tax-orange-deep);
  margin: -8px 0 0;
  font-weight: 700;
  text-transform: uppercase;
}
.tax-fee__plan--featured .tax-fee__plan-en { color: var(--tax-orange-soft); }
.tax-fee__plan-fee {
  display: flex;
  align-items: baseline;
  gap: 8px;
  padding-bottom: 16px;
  border-bottom: 1px dashed var(--tax-divider-soft);
}
.tax-fee__plan--featured .tax-fee__plan-fee { border-bottom-color: rgba(248,244,237,0.28); }
.tax-fee__plan-fee-num {
  font-family: var(--tax-font-num);
  font-size: 2.4rem;
  font-weight: 700;
  color: var(--tax-navy-deep);
  line-height: 1;
}
.tax-fee__plan--featured .tax-fee__plan-fee-num { color: var(--tax-orange-soft); }
.tax-fee__plan-fee-unit {
  font-size: 0.85rem;
  color: var(--tax-text-muted);
  font-weight: 700;
}
.tax-fee__plan--featured .tax-fee__plan-fee-unit { color: var(--tax-cream); }
.tax-fee__plan-list {
  display: flex;
  flex-direction: column;
  gap: 8px;
  font-size: 0.92rem;
  color: var(--tax-text-sub);
  line-height: 1.7;
  flex: 1;
}
.tax-fee__plan--featured .tax-fee__plan-list { color: var(--tax-cream); }
.tax-fee__plan-list li {
  position: relative;
  padding-left: 22px;
}
.tax-fee__plan-list li::before {
  content: "✓";
  position: absolute;
  left: 0;
  color: var(--tax-orange);
  font-weight: 700;
}
.tax-fee__plan--featured .tax-fee__plan-list li::before { color: var(--tax-orange-soft); }
.tax-fee__plan-cta {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  gap: 8px;
  padding: 12px 24px;
  background: var(--tax-orange);
  color: var(--tax-base);
  font-family: var(--tax-font-jp);
  font-size: 0.88rem;
  font-weight: 700;
  letter-spacing: 0.10em;
  border-radius: var(--tax-radius);
  margin-top: 8px;
  transition: background var(--tax-dur);
}
.tax-fee__plan-cta:hover { background: var(--tax-orange-deep); }
.tax-fee__plan--featured .tax-fee__plan-cta {
  background: var(--tax-orange);
  color: var(--tax-base);
}
.tax-fee__note {
  text-align: center;
  margin: 32px auto 0;
  font-size: 0.85rem;
  color: var(--tax-text-muted);
  max-width: 36em;
  line-height: 1.85;
}


/* --------------------------------------------------------------------------
   11. PROCESS 流れ 4 step
   -------------------------------------------------------------------------- */

.tax-process {
  padding: var(--tax-section-py) var(--tax-px);
  background: var(--tax-cream);
  position: relative;
}
.tax-process__inner {
  max-width: var(--tax-container);
  margin: 0 auto;
}
.tax-process__head {
  text-align: center;
  margin-bottom: 56px;
}
.tax-process__eyebrow {
  font-family: var(--tax-font-en);
  font-size: 0.8rem;
  letter-spacing: 0.32em;
  color: var(--tax-orange-deep);
  font-weight: 700;
  margin: 0 0 12px;
  text-transform: uppercase;
}
.tax-process__title {
  font-family: var(--tax-font-jp-serif);
  font-size: var(--tax-fs-h2);
  margin: 0 0 14px;
  color: var(--tax-navy-deep);
  font-weight: 700;
  letter-spacing: 0.06em;
  line-height: 1.5;
}
.tax-process__list {
  display: grid;
  grid-template-columns: repeat(4, 1fr);
  gap: 24px;
  position: relative;
}
.tax-process__list::before {
  content: "";
  position: absolute;
  top: 38px; left: 12.5%; right: 12.5%;
  height: 2px;
  background: var(--tax-orange-pale);
  z-index: 0;
}
.tax-process__step {
  position: relative;
  text-align: center;
  background: var(--tax-base);
  padding: 28px 24px;
  border-radius: var(--tax-radius-lg);
  border: 1px solid var(--tax-divider-soft);
  z-index: 1;
}
.tax-process__step-num {
  width: 56px; height: 56px;
  display: inline-flex;
  align-items: center;
  justify-content: center;
  background: var(--tax-navy);
  color: var(--tax-orange-soft);
  border-radius: 50%;
  margin: 0 auto 18px;
  font-family: var(--tax-font-num);
  font-size: 1.5rem;
  font-weight: 700;
  border: 4px solid var(--tax-cream);
}
.tax-process__step-title {
  font-family: var(--tax-font-jp-serif);
  font-size: 1.1rem;
  margin: 0 0 10px;
  color: var(--tax-navy-deep);
  font-weight: 700;
  letter-spacing: 0.06em;
}
.tax-process__step-text {
  font-size: 0.88rem;
  line-height: 1.85;
  color: var(--tax-text-sub);
  margin: 0;
}
.tax-process__step-time {
  display: inline-block;
  margin-top: 12px;
  padding: 4px 12px;
  background: var(--tax-orange-pale);
  color: var(--tax-orange-deep);
  font-family: var(--tax-font-en);
  font-size: 0.72rem;
  letter-spacing: 0.16em;
  font-weight: 700;
  border-radius: var(--tax-radius-sm);
  text-transform: uppercase;
}


/* --------------------------------------------------------------------------
   12. VOICES 経営者の声 4
   -------------------------------------------------------------------------- */

.tax-voices {
  padding: var(--tax-section-py) var(--tax-px);
  background: var(--tax-base);
}
.tax-voices__inner {
  max-width: var(--tax-container);
  margin: 0 auto;
}
.tax-voices__head { text-align: center; margin-bottom: 56px; }
.tax-voices__eyebrow {
  font-family: var(--tax-font-en);
  font-size: 0.8rem;
  letter-spacing: 0.32em;
  color: var(--tax-orange-deep);
  font-weight: 700;
  margin: 0 0 12px;
  text-transform: uppercase;
}
.tax-voices__title {
  font-family: var(--tax-font-jp-serif);
  font-size: var(--tax-fs-h2);
  margin: 0;
  color: var(--tax-navy-deep);
  font-weight: 700;
  letter-spacing: 0.06em;
}
.tax-voices__list {
  display: grid;
  grid-template-columns: repeat(2, 1fr);
  gap: 24px;
}
.tax-voices__item {
  padding: 32px 32px 32px 80px;
  background: var(--tax-cream-soft);
  border-radius: var(--tax-radius-lg);
  border-left: 4px solid var(--tax-orange);
  position: relative;
}
.tax-voices__item::before {
  content: "“";
  position: absolute;
  top: 14px; left: 24px;
  font-family: var(--tax-font-jp-serif);
  font-size: 4rem;
  color: var(--tax-orange);
  line-height: 1;
  opacity: 0.45;
}
.tax-voices__item-text {
  font-size: 0.95rem;
  line-height: 2;
  color: var(--tax-text);
  margin: 0 0 22px;
}
.tax-voices__item-meta {
  display: flex;
  align-items: center;
  gap: 12px;
  padding-top: 18px;
  border-top: 1px dashed var(--tax-divider-soft);
}
.tax-voices__item-tag {
  display: inline-flex;
  padding: 3px 10px;
  background: var(--tax-navy);
  color: var(--tax-cream);
  font-family: var(--tax-font-en);
  font-size: 0.7rem;
  letter-spacing: 0.16em;
  font-weight: 700;
  border-radius: var(--tax-radius-sm);
  text-transform: uppercase;
}
.tax-voices__item-name {
  font-family: var(--tax-font-jp-serif);
  font-weight: 700;
  font-size: 0.95rem;
  color: var(--tax-navy-deep);
  margin: 0;
}
.tax-voices__item-role {
  font-size: 0.82rem;
  color: var(--tax-text-muted);
  margin: 0;
}


/* --------------------------------------------------------------------------
   13. NEWS 4 件
   -------------------------------------------------------------------------- */

.tax-news {
  padding: var(--tax-section-py) var(--tax-px);
  background: var(--tax-cream);
}
.tax-news__inner {
  max-width: var(--tax-container-narrow);
  margin: 0 auto;
}
.tax-news__head {
  display: grid;
  grid-template-columns: 1fr auto;
  gap: 32px;
  align-items: end;
  margin-bottom: 36px;
  padding-bottom: 18px;
  border-bottom: 2px solid var(--tax-navy);
}
.tax-news__title {
  font-family: var(--tax-font-jp-serif);
  font-size: var(--tax-fs-h2);
  margin: 0;
  color: var(--tax-navy-deep);
  font-weight: 700;
  letter-spacing: 0.06em;
}
.tax-news__title-en {
  display: block;
  font-family: var(--tax-font-en);
  font-size: 0.78rem;
  letter-spacing: 0.32em;
  color: var(--tax-orange-deep);
  margin-bottom: 6px;
  text-transform: uppercase;
  font-weight: 700;
}
.tax-news__more {
  font-family: var(--tax-font-en);
  font-size: 0.85rem;
  letter-spacing: 0.20em;
  color: var(--tax-navy);
  font-weight: 700;
  padding: 10px 22px;
  background: var(--tax-base);
  border: 2px solid var(--tax-navy);
  border-radius: var(--tax-radius);
  text-transform: uppercase;
  transition: all var(--tax-dur-fast);
}
.tax-news__more:hover { background: var(--tax-navy); color: var(--tax-cream); }
.tax-news__list { display: flex; flex-direction: column; }
.tax-news__item {
  display: grid;
  grid-template-columns: 110px 90px 1fr;
  gap: 22px;
  padding: 22px 8px;
  border-bottom: 1px solid var(--tax-divider-soft);
  align-items: baseline;
}
.tax-news__item:last-child { border-bottom: 0; }
.tax-news__item time {
  font-family: var(--tax-font-num);
  font-size: 0.95rem;
  color: var(--tax-text-sub);
  letter-spacing: 0.04em;
  font-weight: 700;
}
.tax-news__tag {
  display: inline-flex;
  justify-content: center;
  padding: 3px 10px;
  background: var(--tax-base);
  color: var(--tax-navy);
  font-family: var(--tax-font-jp);
  font-size: 0.74rem;
  letter-spacing: 0.10em;
  font-weight: 700;
  border-radius: var(--tax-radius-sm);
  border: 1px solid var(--tax-navy);
}
.tax-news__tag--law { background: var(--tax-navy); color: var(--tax-cream); border-color: var(--tax-navy); }
.tax-news__tag--seminar { background: var(--tax-orange); color: var(--tax-base); border-color: var(--tax-orange); }
.tax-news__tag--info { background: var(--tax-beige); color: var(--tax-navy-deep); border-color: var(--tax-beige-deep); }
.tax-news__item a {
  font-family: var(--tax-font-jp);
  font-size: 1rem;
  color: var(--tax-navy-deep);
  font-weight: 500;
  line-height: 1.7;
  letter-spacing: 0.02em;
  transition: color var(--tax-dur-fast);
}
.tax-news__item a:hover { color: var(--tax-orange-deep); }


/* --------------------------------------------------------------------------
   14. CTA / RESERVATION
   -------------------------------------------------------------------------- */

.tax-cta {
  padding: var(--tax-section-py) var(--tax-px);
  background: var(--tax-navy);
  color: var(--tax-cream);
  position: relative;
  overflow: hidden;
}
.tax-cta::before {
  content: "";
  position: absolute;
  inset: 0;
  background:
    radial-gradient(circle at 90% 100%, rgba(224, 138, 63, 0.32), transparent 55%),
    radial-gradient(circle at 10% 0%, rgba(232, 220, 196, 0.10), transparent 55%);
  pointer-events: none;
}
.tax-cta__inner {
  max-width: var(--tax-container);
  margin: 0 auto;
  position: relative;
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: 56px;
  align-items: center;
}
.tax-cta__title {
  font-family: var(--tax-font-jp-serif);
  font-size: var(--tax-fs-h2);
  margin: 0 0 22px;
  line-height: 1.55;
  color: var(--tax-cream);
  font-weight: 700;
  letter-spacing: 0.06em;
  word-break: keep-all;
}
.tax-cta__title-en {
  display: block;
  font-family: var(--tax-font-en);
  font-size: 0.8rem;
  letter-spacing: 0.32em;
  color: var(--tax-orange-soft);
  font-weight: 700;
  margin-bottom: 12px;
  text-transform: uppercase;
}
.tax-cta__lead {
  font-size: 1rem;
  line-height: 2;
  margin: 0 0 22px;
  color: rgba(248, 244, 237, 0.92);
}
.tax-cta__tel {
  display: flex;
  align-items: baseline;
  gap: 14px;
  margin-top: 18px;
  padding-top: 18px;
  border-top: 1px solid rgba(248, 244, 237, 0.20);
}
.tax-cta__tel-label {
  font-family: var(--tax-font-en);
  font-size: 0.78rem;
  letter-spacing: 0.32em;
  color: var(--tax-orange-soft);
  text-transform: uppercase;
}
.tax-cta__tel-num {
  font-family: var(--tax-font-num);
  font-size: 1.8rem;
  font-weight: 700;
  color: var(--tax-cream);
  letter-spacing: 0.04em;
}
.tax-cta__btns { display: flex; flex-direction: column; gap: 14px; }
.tax-cta__btn {
  display: inline-flex;
  align-items: center;
  justify-content: space-between;
  gap: 10px;
  padding: 22px 32px;
  background: var(--tax-orange);
  color: var(--tax-base);
  font-family: var(--tax-font-jp);
  font-size: 1rem;
  font-weight: 700;
  letter-spacing: 0.10em;
  border-radius: var(--tax-radius);
  transition: background var(--tax-dur), transform var(--tax-dur-fast);
  box-shadow: 0 4px 0 var(--tax-orange-deep);
}
.tax-cta__btn:hover { background: var(--tax-orange-deep); transform: translateY(2px); box-shadow: 0 2px 0 var(--tax-orange-deep); }
.tax-cta__btn--ghost {
  background: transparent;
  color: var(--tax-cream);
  border: 2px solid rgba(248, 244, 237, 0.55);
  box-shadow: none;
}
.tax-cta__btn--ghost:hover { background: rgba(248, 244, 237, 0.10); border-color: var(--tax-cream); transform: none; box-shadow: none; }
.tax-cta__btn-arrow { font-size: 1.2rem; transition: transform var(--tax-dur-fast); }
.tax-cta__btn:hover .tax-cta__btn-arrow { transform: translateX(4px); }


/* --------------------------------------------------------------------------
   15. FOOTER
   -------------------------------------------------------------------------- */

.tax-footer {
  background: var(--tax-navy-deep);
  color: var(--tax-cream);
  padding: 80px var(--tax-px) 36px;
}
.tax-footer__inner {
  max-width: var(--tax-container);
  margin: 0 auto;
  display: grid;
  grid-template-columns: 2fr 1fr 1fr 1fr;
  gap: 48px;
  margin-bottom: 56px;
}
.tax-footer__brand .tax-footer__logo {
  display: inline-block;
  font-family: var(--tax-font-jp-serif);
  font-size: 1.2rem;
  letter-spacing: 0.10em;
  color: var(--tax-cream);
  font-weight: 700;
  margin-bottom: 14px;
}
.tax-footer__brand .tax-footer__logo-en {
  display: block;
  font-family: var(--tax-font-en);
  font-size: 0.74rem;
  letter-spacing: 0.32em;
  color: var(--tax-orange-soft);
  margin-bottom: 18px;
  text-transform: uppercase;
  font-weight: 700;
}
.tax-footer__intro {
  font-size: 0.88rem;
  line-height: 1.95;
  color: rgba(248, 244, 237, 0.82);
  margin: 0 0 18px;
}
.tax-footer__addr {
  font-size: 0.82rem;
  line-height: 1.85;
  color: rgba(248, 244, 237, 0.62);
  margin: 0 0 12px;
}
.tax-footer__license {
  font-family: var(--tax-font-en);
  font-size: 0.78rem;
  letter-spacing: 0.16em;
  color: var(--tax-orange-soft);
  margin: 0;
  text-transform: uppercase;
  font-weight: 700;
}
.tax-footer__nav h3,
.tax-footer__sns h3 {
  font-family: var(--tax-font-en);
  font-size: 0.78rem;
  letter-spacing: 0.32em;
  color: var(--tax-orange-soft);
  font-weight: 700;
  margin: 0 0 18px;
  text-transform: uppercase;
}
.tax-footer__nav ul,
.tax-footer__sns ul { display: flex; flex-direction: column; gap: 10px; }
.tax-footer__sns ul { flex-direction: row; gap: 12px; }
.tax-footer__nav a {
  font-family: var(--tax-font-jp);
  font-size: 0.88rem;
  color: rgba(248, 244, 237, 0.92);
  transition: color var(--tax-dur-fast);
}
.tax-footer__nav a:hover { color: var(--tax-orange-soft); }
.tax-footer__sns a {
  display: inline-flex;
  width: 36px; height: 36px;
  border: 1px solid rgba(248, 244, 237, 0.32);
  border-radius: var(--tax-radius-sm);
  align-items: center;
  justify-content: center;
  color: var(--tax-cream);
  transition: all var(--tax-dur-fast);
}
.tax-footer__sns a:hover {
  background: var(--tax-orange);
  color: var(--tax-base);
  border-color: var(--tax-orange);
}
.tax-footer__copy {
  border-top: 1px solid rgba(248, 244, 237, 0.18);
  padding-top: 24px;
  font-family: var(--tax-font-en);
  font-size: 0.76rem;
  letter-spacing: 0.20em;
  color: rgba(248, 244, 237, 0.55);
  text-align: center;
  margin: 0;
  text-transform: uppercase;
}


/* --------------------------------------------------------------------------
   16. Mobile CTA Float Button (inspiration-board 7-X)
   -------------------------------------------------------------------------- */

.tax-float-cta {
  position: fixed;
  bottom: 16px; right: 16px;
  z-index: 90;
  display: none;
  align-items: center;
  gap: 8px;
  padding: 14px 20px;
  background: var(--tax-orange);
  color: var(--tax-base);
  font-family: var(--tax-font-jp);
  font-size: 0.9rem;
  font-weight: 700;
  letter-spacing: 0.06em;
  border-radius: var(--tax-radius-pill);
  box-shadow: 0 8px 24px rgba(0,0,0,0.24);
  opacity: 0;
  transition: opacity 0.3s var(--tax-ease);
}
.tax-float-cta.is-show { opacity: 1; }
.tax-float-cta::before {
  content: "📞";
  font-size: 1.1rem;
}


/* --------------------------------------------------------------------------
   17-19. Responsive
   -------------------------------------------------------------------------- */

@media (max-width: 1024px) {
  .tax-hero__inner { grid-template-columns: 1fr; gap: 36px; }
  .tax-hero__media { max-width: 480px; margin: 0 auto; }
  .tax-trust__list { grid-template-columns: repeat(2, 1fr); }
  .tax-trust__item:nth-child(3) { border-left: 0; }
  .tax-services__head { grid-template-columns: 1fr; gap: 20px; }
  .tax-services__lead { border-left: 0; padding-left: 0; border-top: 2px solid var(--tax-orange); padding-top: 18px; }
  .tax-services__list { grid-template-columns: repeat(2, 1fr); }
  .tax-clients__panel { grid-template-columns: 1fr; gap: 28px; padding: 32px 28px; }
  .tax-fee__list { grid-template-columns: 1fr; }
  .tax-process__list { grid-template-columns: repeat(2, 1fr); }
  .tax-process__list::before { display: none; }
  .tax-voices__list { grid-template-columns: 1fr; }
  .tax-cta__inner { grid-template-columns: 1fr; gap: 32px; }
  .tax-footer__inner { grid-template-columns: 1fr 1fr; gap: 32px; }
}

@media (max-width: 768px) {
  .tax-header__nav { display: none; }
  .tax-header__menu-btn { display: inline-flex; }
  .tax-header__actions { padding-left: 0; margin-left: 0; border-left: 0; }
  .tax-header__tel { display: none; }
  .tax-hero { padding-top: 110px; padding-bottom: 60px; }
  .tax-trust__list { grid-template-columns: 1fr; gap: 24px; }
  .tax-trust__item { border-left: 0; border-top: 1px solid rgba(248,244,237,0.18); padding-top: 24px; }
  .tax-trust__item:first-child { border-top: 0; padding-top: 0; }
  .tax-services__list { grid-template-columns: 1fr; }
  .tax-clients__tabs { flex-direction: column; gap: 6px; }
  .tax-clients__tab { width: 100%; }
  .tax-process__list { grid-template-columns: 1fr; gap: 16px; }
  .tax-news__item { grid-template-columns: 90px 70px; gap: 12px; }
  .tax-news__item a { grid-column: 1 / -1; font-size: 0.92rem; }
  .tax-cta__btn { padding: 18px 22px; font-size: 0.92rem; }
  .tax-footer__inner { grid-template-columns: 1fr; }
  .tax-float-cta { display: inline-flex; }
}

@media (max-width: 480px) {
  .tax-voices__item { padding: 24px 20px 24px 56px; }
  .tax-fee__plan { padding: 28px 22px; }
  .tax-footer { padding: 56px var(--tax-px) 28px; }
}


/* --------------------------------------------------------------------------
   20-21. Hover / Animations
   -------------------------------------------------------------------------- */

.tax-hover-lift:hover { transform: translateY(-4px); }
.tax-hover-fade:hover { opacity: 0.85; }
.tax-hover-line { position: relative; display: inline-block; }
.tax-hover-line::after {
  content: ""; position: absolute; bottom: -2px; left: 0; right: 0; height: 2px;
  background: currentColor; transform: scaleX(0); transform-origin: right;
  transition: transform var(--tax-dur) var(--tax-ease-soft);
}
.tax-hover-line:hover::after { transform: scaleX(1); transform-origin: left; }
.tax-hover-glow:hover { box-shadow: var(--tax-shadow-deep); }

.tax-reveal {
  opacity: 0;
  transform: translateY(28px);
  transition: opacity 800ms var(--tax-ease-soft), transform 800ms var(--tax-ease-soft);
}
.tax-reveal.is-inview { opacity: 1; transform: translateY(0); }
.tax-fade-in { opacity: 0; transition: opacity 1.2s var(--tax-ease-soft); }
.tax-fade-in.is-inview { opacity: 1; }
.tax-rise { opacity: 0; transform: translateY(36px); transition: opacity 900ms var(--tax-ease-soft) 0.1s, transform 900ms var(--tax-ease-soft) 0.1s; }
.tax-rise.is-inview { opacity: 1; transform: translateY(0); }
.tax-slide-r { opacity: 0; transform: translateX(40px); transition: opacity 800ms var(--tax-ease-soft), transform 800ms var(--tax-ease-soft); }
.tax-slide-r.is-inview { opacity: 1; transform: translateX(0); }
.tax-zoom { opacity: 0; transform: scale(0.96); transition: opacity 700ms var(--tax-ease-soft), transform 700ms var(--tax-ease-soft); }
.tax-zoom.is-inview { opacity: 1; transform: scale(1); }


/* --------------------------------------------------------------------------
   22-24. a11y / print / forced-colors
   -------------------------------------------------------------------------- */

@media (prefers-reduced-motion: reduce) {
  *, *::before, *::after {
    animation-duration: 0.01ms !important;
    animation-iteration-count: 1 !important;
    transition-duration: 0.01ms !important;
    scroll-behavior: auto !important;
  }
  .tax-loader__bead { animation: none; }
}
@media print {
  .tax-loader, .tax-header, .tax-cta, .tax-footer__sns, .tax-float-cta { display: none; }
  body.tax-body { background: #fff; color: #000; }
}
@media (forced-colors: active) {
  .tax-header, .tax-footer { border-color: CanvasText; }
  .tax-cta__btn, .tax-hero__btn { border: 1px solid CanvasText; }
}


/* --------------------------------------------------------------------------
   25. SUB-PAGE COMPONENTS (page-hero / bread / prose / table / form / toc / page-cta / grid / card / callout)
   -------------------------------------------------------------------------- */

.tax-page-hero {
  position: relative;
  padding: clamp(140px, 22vh, 220px) var(--tax-px) clamp(48px, 6vh, 72px);
  background: linear-gradient(135deg, var(--tax-navy-deep), var(--tax-navy));
  color: var(--tax-cream);
  overflow: hidden;
  isolation: isolate;
}
.tax-page-hero::before {
  content: "";
  position: absolute;
  inset: 0;
  z-index: -1;
  background:
    radial-gradient(circle at 80% 20%, rgba(224, 138, 63, 0.18), transparent 55%),
    radial-gradient(circle at 20% 90%, rgba(232, 220, 196, 0.10), transparent 55%);
}
.tax-page-hero__inner { max-width: var(--tax-container); margin: 0 auto; }
.tax-page-hero__eyebrow {
  display: inline-block;
  font-family: var(--tax-font-en);
  font-size: 0.78rem;
  letter-spacing: 0.32em;
  color: var(--tax-orange-soft);
  font-weight: 700;
  margin: 0 0 16px;
  text-transform: uppercase;
}
.tax-page-hero__title {
  font-family: var(--tax-font-jp-serif);
  font-size: clamp(1.8rem, 4.5vw, 2.6rem);
  margin: 0 0 18px;
  line-height: 1.5;
  font-weight: 700;
  color: var(--tax-cream);
  letter-spacing: 0.06em;
  word-break: keep-all;
}
.tax-page-hero__lead {
  font-size: 1rem;
  line-height: 1.95;
  opacity: 0.92;
  max-width: 960px;
  margin: 0;
  letter-spacing: 0.02em;
}

.tax-bread {
  background: var(--tax-cream-soft);
  border-bottom: 1px solid var(--tax-divider-soft);
  padding: 14px var(--tax-px);
}
.tax-bread__inner {
  max-width: var(--tax-container);
  margin: 0 auto;
  font-family: var(--tax-font-jp);
  font-size: 0.82rem;
  color: var(--tax-text-sub);
}
.tax-bread__inner ol {
  display: flex; gap: 10px; flex-wrap: wrap;
  white-space: nowrap; overflow-x: auto;
  -webkit-overflow-scrolling: touch; padding-bottom: 2px;
}
.tax-bread__inner li { display: inline-flex; align-items: center; gap: 10px; }
.tax-bread__inner li::after { content: "›"; color: var(--tax-text-muted); margin-left: 10px; }
.tax-bread__inner li:last-child::after { display: none; }
.tax-bread__inner a { color: var(--tax-orange-deep); transition: color var(--tax-dur-fast); }
.tax-bread__inner a:hover { color: var(--tax-orange); }
.tax-bread__inner li[aria-current] { color: var(--tax-text); font-weight: 700; }

.tax-prose {
  max-width: var(--tax-container-narrow);
  margin: 0 auto;
  padding: clamp(56px, 8vh, 96px) var(--tax-px);
  font-size: 1rem;
  line-height: 1.95;
  color: var(--tax-text);
}
.tax-prose h2 {
  font-family: var(--tax-font-jp-serif);
  font-size: clamp(1.4rem, 3vw, 1.85rem);
  margin: 56px 0 22px;
  padding-bottom: 14px;
  border-bottom: 2px solid var(--tax-orange);
  line-height: 1.5;
  font-weight: 700;
  color: var(--tax-navy-deep);
  letter-spacing: 0.04em;
  position: relative;
}
.tax-prose h2::before {
  content: "";
  position: absolute;
  bottom: -2px; left: 0;
  width: 56px; height: 4px;
  background: var(--tax-navy);
}
.tax-prose h2:first-child { margin-top: 0; }
.tax-prose h3 {
  font-family: var(--tax-font-jp-serif);
  font-size: 1.2rem;
  margin: 32px 0 14px;
  color: var(--tax-navy-deep);
  line-height: 1.55;
  font-weight: 700;
  padding-left: 14px;
  border-left: 4px solid var(--tax-navy);
  letter-spacing: 0.04em;
}
.tax-prose p { margin: 0 0 18px; }
.tax-prose strong { font-weight: 700; color: var(--tax-navy-deep); border-bottom: 2px solid var(--tax-orange); padding-bottom: 1px; }
.tax-prose ul, .tax-prose ol { margin: 0 0 22px; padding-left: 1.4em; }
.tax-prose ul { list-style: none; padding-left: 0; }
.tax-prose ul li { position: relative; padding-left: 1.6em; margin-bottom: 8px; }
.tax-prose ul li::before { content: "✓"; position: absolute; left: 0; color: var(--tax-orange); font-weight: 700; }
.tax-prose ol { padding-left: 1.6em; }
.tax-prose ol li { margin-bottom: 8px; }
.tax-prose a:not(.tax-page-cta__btn) {
  color: var(--tax-orange-deep);
  border-bottom: 1px solid currentColor;
  padding-bottom: 1px;
  transition: color var(--tax-dur-fast);
}
.tax-prose a:not(.tax-page-cta__btn):hover { color: var(--tax-orange); }
.tax-prose blockquote {
  margin: 28px 0;
  padding: 22px 28px;
  background: var(--tax-cream);
  border-left: 4px solid var(--tax-navy);
  border-radius: var(--tax-radius-sm);
  font-family: var(--tax-font-jp-serif);
  color: var(--tax-navy-deep);
  font-size: 1.02rem;
  line-height: 1.95;
}
.tax-prose hr { border: 0; border-top: 1px dashed var(--tax-divider); margin: 48px 0; }
.tax-prose .tax-prose__lead {
  font-size: 1.1rem;
  font-weight: 700;
  color: var(--tax-navy-deep);
  margin-bottom: 32px;
  padding: 22px 28px;
  background: var(--tax-orange-pale);
  border-left: 4px solid var(--tax-orange);
  border-radius: var(--tax-radius-sm);
  letter-spacing: 0.02em;
  line-height: 1.85;
}

.tax-table {
  width: 100%;
  border-collapse: collapse;
  margin: 24px 0 32px;
  background: var(--tax-base);
  border: 1px solid var(--tax-divider-soft);
  border-radius: var(--tax-radius);
  overflow: hidden;
  font-size: 0.92rem;
}
.tax-table th, .tax-table td {
  padding: 14px 18px;
  border-bottom: 1px solid var(--tax-divider-soft);
  text-align: left;
  vertical-align: top;
}
.tax-table th {
  background: var(--tax-navy);
  color: var(--tax-cream);
  font-weight: 700;
  width: 30%;
  letter-spacing: var(--tax-ls-heading);
  font-family: var(--tax-font-jp-serif);
}
.tax-table tr:last-child th, .tax-table tr:last-child td { border-bottom: 0; }
.tax-table-scroll { overflow-x: auto; margin: 24px 0 32px; -webkit-overflow-scrolling: touch; }
.tax-table-scroll .tax-table { margin: 0; min-width: 520px; }

.tax-form { max-width: 720px; margin: 0 auto; }
.tax-form__row {
  display: grid;
  grid-template-columns: 200px 1fr;
  gap: 24px;
  padding: 22px 0;
  border-bottom: 1px dashed var(--tax-divider-soft);
  align-items: start;
}
.tax-form__row:last-of-type { border-bottom: 0; }
.tax-form__row label {
  font-family: var(--tax-font-jp-serif);
  font-size: 0.96rem;
  color: var(--tax-navy-deep);
  padding-top: 8px;
  display: flex;
  align-items: center;
  gap: 8px;
  font-weight: 700;
}
.tax-form__required {
  display: inline-flex;
  font-size: 0.7rem;
  background: var(--tax-warn);
  color: var(--tax-base);
  padding: 2px 8px;
  border-radius: var(--tax-radius-sm);
  font-weight: 700;
  letter-spacing: 0.04em;
}
.tax-form__field { display: flex; flex-direction: column; gap: 8px; }
.tax-form__field input,
.tax-form__field textarea,
.tax-form__field select {
  font: inherit;
  padding: 14px 16px;
  border: 1px solid var(--tax-divider);
  border-radius: var(--tax-radius);
  background: var(--tax-base);
  color: var(--tax-text);
  width: 100%;
  transition: border-color var(--tax-dur-fast), box-shadow var(--tax-dur-fast);
  font-family: var(--tax-font-jp);
}
.tax-form__field input:focus,
.tax-form__field textarea:focus,
.tax-form__field select:focus {
  outline: 0;
  border-color: var(--tax-orange);
  box-shadow: 0 0 0 3px var(--tax-orange-pale);
}
.tax-form__hint { font-size: 0.78rem; color: var(--tax-text-muted); }
.tax-form__check { display: flex; align-items: flex-start; gap: 10px; font-size: 0.9rem; }
.tax-form__check input[type="checkbox"],
.tax-form__check input[type="radio"] { width: auto; flex-shrink: 0; margin-top: 4px; padding: 0; }
.tax-form__check span { flex: 1; min-width: 0; }
.tax-form__submit-row { display: flex; justify-content: center; margin: 36px 0 0; }
.tax-form__submit {
  display: inline-flex;
  align-items: center;
  gap: 10px;
  padding: 18px 56px;
  background: var(--tax-orange);
  color: var(--tax-base);
  border: 0;
  border-radius: var(--tax-radius);
  font-family: var(--tax-font-jp);
  font-weight: 700;
  font-size: 1rem;
  letter-spacing: 0.10em;
  cursor: pointer;
  transition: background var(--tax-dur), transform var(--tax-dur-fast);
  box-shadow: 0 4px 0 var(--tax-orange-deep);
}
.tax-form__submit:hover { background: var(--tax-orange-deep); transform: translateY(2px); box-shadow: 0 2px 0 var(--tax-orange-deep); }

.tax-toc {
  background: var(--tax-orange-pale);
  border-left: 4px solid var(--tax-orange);
  padding: 22px 28px;
  margin: 0 0 36px;
  border-radius: var(--tax-radius-sm);
  font-size: 0.9rem;
}
.tax-toc__title {
  font-family: var(--tax-font-jp-serif);
  font-size: 0.96rem;
  margin: 0 0 12px;
  color: var(--tax-orange-deep);
  font-weight: 700;
}
.tax-toc ul { display: flex; flex-direction: column; gap: 6px; padding-left: 0 !important; }
.tax-toc ul li { padding-left: 0 !important; }
.tax-toc ul li::before { display: none; }
.tax-toc a { color: var(--tax-orange-deep); border-bottom: 1px dashed currentColor; transition: color var(--tax-dur-fast); }
.tax-toc a:hover { color: var(--tax-navy-deep); }

.tax-page-cta {
  margin: 56px 0;
  padding: 48px 36px;
  background: var(--tax-navy);
  color: var(--tax-cream);
  border-radius: var(--tax-radius-lg);
  text-align: center;
  position: relative;
  overflow: hidden;
}
.tax-page-cta::before {
  content: "";
  position: absolute;
  inset: 0;
  background: radial-gradient(circle at 30% 100%, rgba(224, 138, 63, 0.25), transparent 60%);
  pointer-events: none;
}
.tax-page-cta h3 {
  font-family: var(--tax-font-jp-serif);
  font-size: 1.4rem;
  margin: 0 0 14px;
  color: var(--tax-cream);
  font-weight: 700;
  letter-spacing: 0.06em;
  position: relative;
}
.tax-page-cta p { margin: 0 0 24px; opacity: 0.92; line-height: 1.85; font-size: 0.95rem; position: relative; }
.tax-page-cta__btns { display: flex; justify-content: center; gap: 16px; flex-wrap: wrap; position: relative; }
.tax-page-cta__btn {
  display: inline-flex;
  align-items: center;
  gap: 8px;
  padding: 14px 30px;
  border-radius: var(--tax-radius);
  font-weight: 700;
  font-size: 0.96rem;
  letter-spacing: 0.08em;
  font-family: var(--tax-font-jp);
  transition: background var(--tax-dur), transform var(--tax-dur-fast);
}
.tax-page-cta__btn--primary {
  background: var(--tax-orange);
  color: var(--tax-base);
  box-shadow: 0 4px 0 var(--tax-orange-deep);
}
.tax-page-cta__btn--primary:hover { background: var(--tax-orange-deep); transform: translateY(2px); box-shadow: 0 2px 0 var(--tax-orange-deep); }
.tax-page-cta__btn--ghost {
  background: transparent;
  color: var(--tax-cream);
  border: 2px solid rgba(248, 244, 237, 0.55);
}
.tax-page-cta__btn--ghost:hover { background: rgba(248, 244, 237, 0.10); border-color: var(--tax-cream); }

/* prose 内ボタンの色保護 (sushi での同問題対策) */
.tax-prose .tax-page-cta__btn {
  border-bottom: 0;
  padding-bottom: 14px;
}
.tax-prose .tax-page-cta__btn--primary { color: var(--tax-base); }
.tax-prose .tax-page-cta__btn--primary:hover { color: var(--tax-base); }
.tax-prose .tax-page-cta__btn--ghost { color: var(--tax-cream); }
.tax-prose .tax-page-cta__btn--ghost:hover { color: var(--tax-cream); }

.tax-grid {
  display: grid;
  grid-template-columns: repeat(auto-fit, minmax(260px, 1fr));
  gap: 24px;
}
.tax-card {
  padding: 32px 28px;
  background: var(--tax-base);
  border: 1px solid var(--tax-divider-soft);
  border-radius: var(--tax-radius-lg);
  transition: all var(--tax-dur);
}
.tax-card:hover { border-color: var(--tax-orange); transform: translateY(-3px); box-shadow: var(--tax-shadow-soft); }
.tax-card__title {
  font-family: var(--tax-font-jp-serif);
  font-size: 1.1rem;
  margin: 0 0 12px;
  color: var(--tax-navy-deep);
  font-weight: 700;
}
.tax-card__text { margin: 0; font-size: 0.92rem; color: var(--tax-text-sub); line-height: 1.85; }

.tax-callout {
  display: grid;
  grid-template-columns: 48px 1fr;
  gap: 16px;
  padding: 20px 24px;
  background: var(--tax-warn-bg);
  border-left: 4px solid var(--tax-warn);
  border-radius: var(--tax-radius-sm);
  margin: 24px 0;
}
.tax-callout--info { background: var(--tax-orange-pale); border-left-color: var(--tax-orange); }
.tax-callout__icon {
  display: flex; align-items: flex-start; color: var(--tax-warn);
  font-size: 1.5rem; font-weight: 700;
  font-family: var(--tax-font-jp-serif);
}
.tax-callout--info .tax-callout__icon { color: var(--tax-orange-deep); }
.tax-callout__title {
  font-family: var(--tax-font-jp-serif);
  font-weight: 700; margin: 0 0 6px;
  color: var(--tax-navy-deep);
}
.tax-callout p { margin: 0; font-size: 0.92rem; line-height: 1.85; color: var(--tax-text-sub); }

@media (max-width: 768px) {
  .tax-form__row { grid-template-columns: 1fr; gap: 8px; padding: 14px 0; }
  .tax-form__row label { padding-top: 0; }
  .tax-page-hero { padding-top: 110px; padding-bottom: 36px; }
  .tax-page-hero__title { font-size: clamp(1.5rem, 6vw, 2rem); }
  .tax-bread { padding: 10px var(--tax-px); }
  .tax-prose { padding-top: 48px; padding-bottom: 64px; font-size: 0.95rem; }
  .tax-prose h2 { font-size: 1.3rem; margin-top: 40px; }
  .tax-table { font-size: 0.85rem; }
  .tax-table th, .tax-table td { padding: 10px 12px; }
  .tax-page-cta { padding: 32px 24px; margin: 36px 0; }
  .tax-page-cta__btns { flex-direction: column; gap: 10px; }
  .tax-page-cta__btn { width: 100%; justify-content: center; }
  .tax-grid { grid-template-columns: 1fr; }
}


/* --------------------------------------------------------------------------
   26. NEWS LIST / ARTICLE
   -------------------------------------------------------------------------- */

.tax-news-filter {
  max-width: var(--tax-container);
  margin: 0 auto;
  padding: 32px var(--tax-px) 0;
  display: flex;
  flex-wrap: wrap;
  gap: 8px;
  justify-content: center;
}
.tax-news-filter__chip {
  display: inline-flex;
  align-items: center;
  gap: 6px;
  padding: 8px 18px;
  background: var(--tax-base);
  border: 1px solid var(--tax-divider);
  border-radius: var(--tax-radius);
  font-family: var(--tax-font-jp);
  font-size: 0.85rem;
  font-weight: 700;
  letter-spacing: 0.06em;
  color: var(--tax-navy-deep);
  cursor: pointer;
  transition: all var(--tax-dur-fast);
}
.tax-news-filter__chip:hover { background: var(--tax-orange-pale); border-color: var(--tax-orange); }
.tax-news-filter__chip.is-active { background: var(--tax-navy); color: var(--tax-cream); border-color: var(--tax-navy); }

.tax-news-list {
  max-width: var(--tax-container);
  margin: 0 auto;
  padding: clamp(40px, 6vh, 64px) var(--tax-px);
  display: grid;
  grid-template-columns: repeat(auto-fill, minmax(320px, 1fr));
  gap: 32px;
}
.tax-news-list__featured {
  grid-column: 1 / -1;
  display: grid;
  grid-template-columns: 1.4fr 1fr;
  gap: 0;
  background: var(--tax-base);
  border: 1px solid var(--tax-divider-soft);
  border-radius: var(--tax-radius-lg);
  overflow: hidden;
}
@media (max-width: 768px) { .tax-news-list__featured { grid-template-columns: 1fr; } }
.tax-news-list__featured-media { position: relative; aspect-ratio: 16/10; overflow: hidden; }
.tax-news-list__featured-media img { width: 100%; height: 100%; object-fit: cover; transition: transform 1.2s var(--tax-ease-soft); }
.tax-news-list__featured:hover .tax-news-list__featured-media img { transform: scale(1.05); }
.tax-news-list__featured-body { padding: 36px 40px; display: flex; flex-direction: column; justify-content: center; }
.tax-news-list__featured-eyebrow {
  display: inline-block;
  padding: 4px 14px;
  background: var(--tax-orange);
  color: var(--tax-base);
  font-family: var(--tax-font-jp);
  font-size: 0.74rem;
  letter-spacing: 0.10em;
  font-weight: 700;
  border-radius: var(--tax-radius-sm);
  margin: 0 0 14px;
}
.tax-news-list__featured-body h3 {
  font-family: var(--tax-font-jp-serif);
  font-size: clamp(1.3rem, 2.4vw, 1.7rem);
  margin: 0 0 16px;
  line-height: 1.5;
  font-weight: 700;
  color: var(--tax-navy-deep);
}
.tax-news-list__featured-body p { color: var(--tax-text-sub); margin: 0 0 22px; line-height: 1.95; font-size: 0.95rem; }
.tax-news-list__featured-meta { display: flex; gap: 14px; align-items: center; font-size: 0.82rem; color: var(--tax-text-muted); }
.tax-news-list__featured-meta time { font-family: var(--tax-font-num); font-weight: 700; }
.tax-news-list__featured-link {
  display: inline-flex;
  align-items: center;
  gap: 6px;
  color: var(--tax-orange-deep);
  font-weight: 700;
  font-family: var(--tax-font-en);
  text-transform: uppercase;
  letter-spacing: 0.18em;
  font-size: 0.82rem;
}

.tax-news-card {
  display: block;
  background: var(--tax-base);
  border-radius: var(--tax-radius-lg);
  overflow: hidden;
  border: 1px solid var(--tax-divider-soft);
  transition: all var(--tax-dur);
}
.tax-news-card:hover { transform: translateY(-4px); box-shadow: var(--tax-shadow-card); border-color: var(--tax-orange); }
.tax-news-card__media { position: relative; aspect-ratio: 16/10; overflow: hidden; }
.tax-news-card__media img { width: 100%; height: 100%; object-fit: cover; transition: transform 0.8s var(--tax-ease-soft); }
.tax-news-card:hover .tax-news-card__media img { transform: scale(1.06); }
.tax-news-card__cat {
  position: absolute;
  top: 12px; left: 12px;
  padding: 4px 12px;
  background: var(--tax-navy);
  color: var(--tax-cream);
  font-family: var(--tax-font-jp);
  font-size: 0.74rem;
  font-weight: 700;
  letter-spacing: 0.08em;
  border-radius: var(--tax-radius-sm);
}
.tax-news-card__cat--law { background: var(--tax-navy); color: var(--tax-cream); }
.tax-news-card__cat--seminar { background: var(--tax-orange); color: var(--tax-base); }
.tax-news-card__cat--info { background: var(--tax-beige); color: var(--tax-navy-deep); }
.tax-news-card__body { padding: 22px 24px 26px; }
.tax-news-card__date { font-family: var(--tax-font-num); font-weight: 700; font-size: 0.92rem; color: var(--tax-text-sub); margin: 0 0 8px; }
.tax-news-card__title { font-family: var(--tax-font-jp-serif); font-size: 1.05rem; margin: 0 0 12px; line-height: 1.7; color: var(--tax-navy-deep); font-weight: 700; }
.tax-news-card__excerpt { font-size: 0.88rem; color: var(--tax-text-sub); margin: 0; line-height: 1.85; }

.tax-article-hero {
  position: relative;
  padding: clamp(140px, 22vh, 220px) var(--tax-px) clamp(60px, 8vh, 100px);
  background: var(--tax-navy-deep);
  color: var(--tax-cream);
  overflow: hidden;
  isolation: isolate;
}
.tax-article-hero__bg { position: absolute; inset: 0; z-index: -2; }
.tax-article-hero__bg img { width: 100%; height: 100%; object-fit: cover; opacity: 0.32; }
.tax-article-hero::before { content: ""; position: absolute; inset: 0; z-index: -1; background: linear-gradient(180deg, rgba(14,53,84,0.7) 0%, rgba(14,53,84,0.92) 100%); }
.tax-article-hero__inner { max-width: var(--tax-container-narrow); margin: 0 auto; }
.tax-article-hero__cat {
  display: inline-block;
  padding: 5px 16px;
  background: var(--tax-orange);
  color: var(--tax-base);
  font-family: var(--tax-font-jp);
  font-size: 0.78rem;
  font-weight: 700;
  letter-spacing: 0.10em;
  border-radius: var(--tax-radius-sm);
  margin-bottom: 18px;
}
.tax-article-hero__title { font-family: var(--tax-font-jp-serif); font-size: clamp(1.7rem, 4vw, 2.4rem); margin: 0 0 22px; line-height: 1.5; font-weight: 700; letter-spacing: 0.04em; color: var(--tax-cream); word-break: keep-all; }
.tax-article-hero__meta { display: flex; gap: 24px; align-items: center; font-size: 0.85rem; opacity: 0.9; flex-wrap: wrap; }
.tax-article-hero__meta time { font-family: var(--tax-font-num); font-weight: 700; }
.tax-article-drop-cap::first-letter {
  font-family: var(--tax-font-jp-serif);
  font-size: 3.4rem;
  float: left;
  line-height: 1;
  margin: 6px 12px 0 0;
  color: var(--tax-orange-deep);
  font-weight: 700;
}

.tax-related {
  background: var(--tax-cream);
  padding: clamp(48px, 7vh, 80px) var(--tax-px);
  border-top: 1px solid var(--tax-divider-soft);
}
.tax-related__inner { max-width: var(--tax-container); margin: 0 auto; }
.tax-related__title {
  font-family: var(--tax-font-jp-serif);
  font-size: 1.4rem;
  text-align: center;
  margin: 0 0 36px;
  font-weight: 700;
  color: var(--tax-navy-deep);
  letter-spacing: 0.06em;
}
.tax-related__title::after {
  content: "";
  display: block;
  width: 48px; height: 3px;
  background: var(--tax-orange);
  border-radius: var(--tax-radius-pill);
  margin: 14px auto 0;
}
.tax-related__grid {
  display: grid;
  grid-template-columns: repeat(auto-fit, minmax(260px, 1fr));
  gap: 24px;
}


/* --------------------------------------------------------------------------
   27. END
   -------------------------------------------------------------------------- */

/* --------------------------------------------------------------------------
   MISSING SUBPAGE CLASSES (quality-gate patch)
   -------------------------------------------------------------------------- */
.tax-clients__panel-body { line-height: 1.9; color: var(--tax-text-sub, #5A5550); }

@keyframes taxCountUp { from { opacity: 0; transform: translateY(8px); } to { opacity: 1; transform: none; } }

/* --------------------------------------------------------------------------
   27. WP Block FSE Header & Navigation
   -------------------------------------------------------------------------- */

html { overflow-x: hidden; }
.wp-site-blocks { overflow-x: hidden; }

.irodori-header {
  position: sticky;
  top: 0; left: 0; right: 0;
  width: 100%;
  z-index: 800;
  background: transparent;
  color: #fff;
  transition: background 0.4s ease, box-shadow 0.4s ease, color 0.4s ease;
}
.irodori-header.is-scrolled {
  background: rgba(255, 255, 255, 0.97);
  box-shadow: var(--tax-shadow-soft);
  backdrop-filter: blur(8px);
  -webkit-backdrop-filter: blur(8px);
  color: var(--tax-text);
}
.irodori-header__inner {
  height: 72px;
  padding: 0 clamp(20px, 4vw, 48px);
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 18px;
}
.irodori-header__logo .wp-block-site-logo img {
  max-height: 44px;
  width: auto;
}
.irodori-header .wp-block-navigation-item__content {
  color: inherit;
  text-decoration: none;
  font-size: 13px;
  letter-spacing: 0.06em;
  padding: 6px 10px;
  transition: opacity 0.2s;
  white-space: nowrap;
}
.irodori-header .wp-block-navigation-item__content:hover { opacity: 0.7; }
.irodori-header .wp-block-navigation .wp-block-navigation-item { list-style: none; }
.irodori-header__cta-btn {
  display: inline-flex;
  align-items: center;
  padding: 10px 22px;
  background: #1a5276;
  color: #fff !important;
  border-radius: 999px;
  font-size: 13px;
  font-weight: 700;
  letter-spacing: 0.06em;
  white-space: nowrap;
  text-decoration: none;
  transition: opacity 0.2s;
}
.irodori-header__cta-btn:hover { opacity: 0.85; }
.irodori-header .wp-block-navigation__responsive-container-open,
.irodori-header .wp-block-navigation__responsive-container-close { display: none !important; }
.irodori-header .wp-block-navigation__responsive-container {
  display: contents !important;
  background: none !important;
}
.wp-site-blocks > * + * { margin-block-start: 0 !important; }
footer .wp-block-navigation { flex-direction: column !important; }
.wp-block-group.irodori-section.is-layout-constrained > *,
.wp-block-group.irodori-section > * {
  max-width: 100% !important;
  width: 100%;
  margin-left: 0 !important;
  margin-right: 0 !important;
}
.wp-block-post-content > .wp-block-group.irodori-section,
.wp-block-post-content > .wp-block-group.irodori-section + .wp-block-group.irodori-section {
  margin-block: 0;
}
@media (max-width: 1100px) {
  .irodori-header__toggle {
    display: flex; flex-direction: column; justify-content: center; align-items: center;
    gap: 6px; width: 34px; height: 34px; cursor: pointer; position: relative;
    z-index: 10001; flex-shrink: 0;
  }
  .irodori-header__toggle span {
    display: block; width: 22px; height: 1.8px;
    background: currentColor; transition: transform 0.3s ease, opacity 0.3s ease;
  }
  .irodori-header__toggle-input { display: none; }
  .wp-block-group.irodori-header__nav {
    display: none; position: fixed; inset: 0;
    background: rgba(255,255,255,0.98); z-index: 10000;
    flex-direction: column; align-items: center; justify-content: center; padding: 40px;
  }
  #irodori-nav-toggle:checked ~ .wp-block-group.irodori-header__nav { display: flex; }
  #irodori-nav-toggle:checked ~ label.irodori-header__toggle span:nth-child(1) {
    transform: translateY(7.8px) rotate(45deg);
  }
  #irodori-nav-toggle:checked ~ label.irodori-header__toggle span:nth-child(2) { opacity: 0; }
  #irodori-nav-toggle:checked ~ label.irodori-header__toggle span:nth-child(3) {
    transform: translateY(-7.8px) rotate(-45deg);
  }
  .irodori-header--hamburger .irodori-header__nav .wp-block-navigation {
    display: flex !important; flex-direction: column; align-items: center; width: 100%;
  }
  .irodori-header--hamburger .irodori-header__nav .wp-block-navigation__container {
    display: flex; flex-direction: column; align-items: center;
    gap: 2rem; list-style: none; margin: 0; padding: 0;
  }
  .irodori-header--hamburger .irodori-header__nav .wp-block-navigation__container a {
    font-size: clamp(18px, 4vw, 24px); font-weight: 600; letter-spacing: 0.06em;
    color: var(--tax-text);
  }
  .irodori-header__cta { margin-top: 32px; }
}

/* ===== WP 7.0 Bug Fixes ===== */

/* ---------------------------------------------------------------
   WP 7.0 Fix: ナビゲーション デスクトップ表示強制
   親テーマ .irodori-header--hamburger が position:fixed/opacity:0 を
   全ブレークポイントに適用するため !important で解除
   --------------------------------------------------------------- */
@media (min-width: 1101px) {
  .irodori-header .wp-block-group.irodori-header__nav {
    position: relative !important;
    opacity: 1 !important;
    visibility: visible !important;
    inset: auto !important;
    background: none !important;
    display: flex !important;
    flex-direction: row !important;
    align-items: center !important;
    gap: 24px !important;
    padding: 0 !important;
    z-index: auto !important;
  }
  .irodori-header__toggle {
    display: none !important;
  }
}

/* ---------------------------------------------------------------
   WP 7.0 Fix: ヒーロー背景 全幅解除
   WP is-layout-constrained が max-width:1280px/margin:auto を
   hero bg 要素に適用するため強制解除
   --------------------------------------------------------------- */
.is-layout-constrained > [class*="-hero__bg"],
.is-layout-constrained > [class*="-hero-bg"],
.is-layout-constrained > [class*="-hero__slide"],
.is-layout-constrained > [class*="-hero__image"],
.is-layout-constrained > [class*="-hero__visual"] {
  max-width: none !important;
  width: 100% !important;
  margin-left: 0 !important;
  margin-right: 0 !important;
}