/* 増田温公認会計士税理士事務所 - site stylesheet (v2, 2026) */
:root{
  --teal:#22a3c1; --teal-d:#1a8aa5; --teal-l:#e9f6f9; --navy:#1f2d3d; --cyan:#80d1e5; --grad:linear-gradient(100deg,#22a3c1,#5fc3da);
  --ink:#2b3440; --muted:#6b7480; --line:#dfe5ea; --bg:#f6f9fa; --white:#fff;
  --radius:18px; --shadow:0 14px 40px rgba(11,42,68,.10);
  --font:"Zen Kaku Gothic New","Hiragino Kaku Gothic ProN","Noto Sans JP",system-ui,sans-serif;
  --en:"Mulish","Lato",system-ui,sans-serif;
}
*{box-sizing:border-box;margin:0;padding:0}
html{scroll-behavior:smooth;scroll-padding-top:90px}
html,body{overflow-x:hidden}
body{font-family:var(--font);color:var(--ink);background:var(--white);line-height:1.9;font-size:16px;letter-spacing:.02em;-webkit-font-smoothing:antialiased}
img{max-width:100%;height:auto;display:block}
a{color:var(--teal-d);text-decoration:none}
ul,ol{list-style:none}
.wrap{width:min(1100px,92%);margin-inline:auto}
.narrow{width:min(860px,92%);margin-inline:auto}
.en{font-family:var(--en)}
.sr{position:absolute;width:1px;height:1px;overflow:hidden;clip:rect(0 0 0 0)}

/* header */
.site-header{position:sticky;top:0;z-index:50;background:rgba(255,255,255,.94);backdrop-filter:blur(8px);border-bottom:1px solid var(--line)}
.site-header .wrap{display:flex;align-items:center;justify-content:space-between;height:78px;gap:24px}
.brand{display:block;line-height:0}
.brand img{height:60px;width:auto;display:block}
.gnav{display:flex;gap:6px;align-items:center}
.gnav a{display:block;white-space:nowrap;padding:8px 11px;border-radius:8px;color:var(--ink);font-size:.92rem;font-weight:500;transition:.2s}
.gnav a:hover,.gnav a.is-active{background:var(--teal-l);color:var(--teal-d)}
.gnav a.cta{background:var(--teal);color:#fff;padding:10px 18px;margin-left:8px;font-weight:700}
.gnav a.cta:hover{background:var(--teal-d)}
.nav-toggle{display:none;width:44px;height:44px;border:0;background:none;cursor:pointer;flex-direction:column;justify-content:center;gap:6px;align-items:center}
.nav-toggle span{display:block;width:26px;height:2px;background:var(--navy);transition:.25s}
body.nav-open .nav-toggle span:nth-child(1){transform:translateY(8px) rotate(45deg)}
body.nav-open .nav-toggle span:nth-child(2){opacity:0}
body.nav-open .nav-toggle span:nth-child(3){transform:translateY(-8px) rotate(-45deg)}

/* hero */
.hero{padding:16px 16px 0}
.hero .frame{position:relative;border-radius:22px;overflow:hidden;min-height:clamp(440px,68vh,660px);display:flex;align-items:center;justify-content:center;text-align:center;color:#fff;box-shadow:var(--shadow)}
.hero .slide{position:absolute;inset:0;background-size:cover;background-position:center 30%;opacity:0;animation:fade 14s infinite}
.hero .slide:nth-child(2){animation-delay:7s}
@keyframes fade{0%{opacity:0}10%{opacity:1}50%{opacity:1}60%{opacity:0}100%{opacity:0}}
.hero .frame::before{content:"";position:absolute;inset:0;background:linear-gradient(90deg,rgba(34,163,193,.62),rgba(128,209,229,.5));z-index:1}
.hero .inner{position:relative;z-index:2;padding:80px 6%;max-width:900px}
.hero .eyebrow{font-family:var(--en);letter-spacing:.24em;font-size:.76rem;opacity:.95;margin-bottom:18px}
.hero h1{font-size:clamp(1.5rem,3vw,2.35rem);font-weight:700;line-height:1.75;letter-spacing:.04em;text-shadow:0 0 6px rgba(0,0,0,.35),0 2px 16px rgba(0,0,0,.25)}
.hero h1 em{font-style:normal}
.hero p.lead{margin-top:20px;font-size:clamp(.95rem,1.3vw,1.05rem);text-shadow:0 1px 8px rgba(0,0,0,.35)}
.hero .btns{display:flex;gap:12px;margin-top:30px;flex-wrap:wrap;justify-content:center}
.hero .tags{display:flex;gap:8px;flex-wrap:wrap;margin-top:26px;justify-content:center}
.hero .tags span{font-size:.78rem;padding:6px 14px;border-radius:999px;background:rgba(255,255,255,.18);border:1px solid rgba(255,255,255,.45);backdrop-filter:blur(4px)}
.btn{display:inline-flex;align-items:center;gap:8px;padding:14px 28px;border-radius:999px;font-weight:700;font-size:.95rem;transition:.25s;border:2px solid transparent}
.btn-primary{background:var(--teal);color:#fff;box-shadow:0 10px 24px rgba(34,163,193,.35)}
.btn-primary:hover{background:var(--teal-d);transform:translateY(-2px)}
.btn-outline{border-color:#fff;color:#fff;background:rgba(255,255,255,.08)}
.btn-outline:hover{background:#fff;color:var(--teal-d)}
.btn-line{background:#06c755;color:#fff}
.btn-line:hover{background:#05a847}
.btn-dark{background:var(--navy);color:#fff}
.btn-dark:hover{background:#0f1a27}
/* sections */
section{padding:88px 0}
section.alt{background:#f4f9fb}
.sec-head{margin-bottom:44px}
.sec-head .label{font-family:var(--en);color:var(--teal);letter-spacing:.2em;font-size:.78rem;text-transform:uppercase;display:flex;align-items:center;gap:10px}
.sec-head .label::before{content:"";width:28px;height:3px;border-radius:2px;background:var(--grad)}
.sec-head h2{font-size:clamp(1.5rem,2.6vw,2rem);font-weight:700;color:var(--navy);margin-top:8px;line-height:1.4}
.sec-head.center{text-align:center}
.sec-head.center .label{justify-content:center}
.sec-head.center .label::before{display:none}
.sec-head.center h2::after{content:"";display:block;width:48px;height:4px;background:var(--grad);margin:16px auto 0;border-radius:2px}
h3.sub{font-size:1.3rem;font-weight:700;color:var(--navy);line-height:1.5;margin-bottom:14px}
p+p{margin-top:1em}

/* greeting */
.greet{display:grid;grid-template-columns:1.1fr 1fr;gap:56px;align-items:center}
.collage{display:grid;grid-template-columns:1fr 1fr;grid-template-rows:180px 180px;gap:14px}
.collage img{width:100%;height:100%;object-fit:cover;border-radius:var(--radius);box-shadow:var(--shadow)}
.collage img:first-child{grid-row:span 2}

/* feature rows */
.rows{display:flex;flex-direction:column;gap:64px}
.row{display:grid;grid-template-columns:1fr 1fr;gap:52px;align-items:center}
.row:nth-child(even) .media{order:2}
.row .media{position:relative}
.row .media::after{content:"";position:absolute;inset:18px -18px -18px 18px;border-radius:var(--radius);background:var(--teal-l);z-index:-1}
.row:nth-child(even) .media::after{inset:18px 18px -18px -18px}
.row .media img{border-radius:var(--radius);box-shadow:var(--shadow);aspect-ratio:4/3;object-fit:cover;width:100%}
.num-label{font-family:var(--en);color:var(--teal);font-size:.8rem;letter-spacing:.18em;margin-bottom:8px}
.num-label b{font-size:1.7rem;font-weight:800;margin-right:8px;background:var(--grad);-webkit-background-clip:text;background-clip:text;color:transparent}
.check{margin-top:16px;display:grid;gap:8px}
.check li{padding-left:28px;position:relative}
.check li::before{content:"\f00c";font-family:"Font Awesome 5 Free";font-weight:900;position:absolute;left:0;top:2px;color:var(--teal);font-size:.85rem}

/* cards */
.cards{display:grid;grid-template-columns:repeat(3,1fr);gap:24px}
.card{background:#fff;border-radius:var(--radius);box-shadow:var(--shadow);overflow:hidden;display:flex;flex-direction:column;transition:.3s;border:1px solid rgba(11,42,68,.05)}
.card:hover{transform:translateY(-6px);box-shadow:0 24px 50px rgba(11,42,68,.16)}
.card img{aspect-ratio:3/2;object-fit:cover;width:100%}
.card .body{padding:22px 24px 26px}
.card .body h3{font-size:1.1rem;color:var(--navy);margin:6px 0 10px}
.card .body p{font-size:.93rem;color:var(--muted)}
.card .body ul{font-size:.93rem;display:grid;gap:4px;margin-top:8px}
.card .body li::before{content:"・";color:var(--teal)}

/* chips */
.chips{display:flex;flex-wrap:wrap;gap:10px;justify-content:center;margin-bottom:56px}
.chips a{padding:9px 18px;border:1px solid var(--teal);border-radius:999px;color:var(--teal-d);font-size:.9rem;background:#fff;transition:.2s}
.chips a:hover{background:var(--teal);color:#fff}

/* startup */
.startup{padding-top:0}
.startup-box{display:grid;grid-template-columns:1fr 1fr;gap:48px;align-items:center;background:linear-gradient(135deg,#0b2a44,#0f6fb0);background-size:cover;background-position:center;color:#fff;border-radius:28px;padding:56px;position:relative;overflow:hidden;isolation:isolate}
.startup-box::before{content:"";position:absolute;inset:0;background:linear-gradient(110deg,rgba(26,138,165,.92) 0%,rgba(34,163,193,.82) 55%,rgba(128,209,229,.6) 100%);z-index:-1}
.startup-box::after{content:"";position:absolute;right:-80px;bottom:-120px;width:360px;height:360px;border-radius:50%;background:rgba(78,211,255,.15)}
.startup-box .sec-head .label{color:#fff}
.startup-box .sec-head .label::before{background:#fff}
.startup-box .sec-head h2{color:#fff}
.startup-box p{color:rgba(255,255,255,.9)}
.startup-list{display:grid;gap:12px;position:relative}
.startup-list li{display:grid;grid-template-columns:44px 1fr;gap:4px 16px;align-items:center;background:rgba(255,255,255,.1);border:1px solid rgba(255,255,255,.15);border-radius:14px;padding:14px 18px;backdrop-filter:blur(6px)}
.startup-list i{grid-row:span 2;width:44px;height:44px;border-radius:12px;background:#fff;color:var(--teal);display:flex;align-items:center;justify-content:center}
.startup-list b{font-size:1rem}
.startup-list span{font-size:.82rem;color:rgba(255,255,255,.9)}
@media (max-width:960px){.startup-box{grid-template-columns:1fr;padding:36px 28px}}

/* topics */
.topics{display:grid;grid-template-columns:260px 1fr;gap:48px;align-items:start}
.news{display:grid;gap:0;border-top:1px solid var(--line)}
.news li a{display:grid;grid-template-columns:120px 1fr auto;gap:20px;align-items:center;padding:20px 8px;border-bottom:1px solid var(--line);color:var(--ink);transition:.2s}
.news li a:hover{background:var(--teal-l)}
.news time{font-family:var(--en);color:var(--teal);font-size:.9rem}
.news .arrow{color:var(--teal)}
.more{text-align:center;margin-top:36px}

/* cta band */
.cta{position:relative;color:#fff;background:url(../img/sky.jpg) center/cover;overflow:hidden;isolation:isolate}
.cta::before{content:"";position:absolute;inset:0;background:linear-gradient(90deg,rgba(34,163,193,.8),rgba(128,209,229,.7));z-index:-1}
.cta::after{content:"";position:absolute;right:-120px;top:-120px;width:420px;height:420px;border-radius:50%;background:rgba(255,255,255,.06)}
.cta .inner{position:relative;text-align:center;max-width:720px;margin-inline:auto}
.cta h2{font-size:1.9rem;margin-bottom:6px}
.cta .label{font-family:var(--en);letter-spacing:.2em;font-size:.8rem;opacity:.85}
.cta h3{font-size:1.15rem;margin:22px 0 14px;font-weight:700}
.cta p{opacity:.95}
.cta .btns{display:flex;gap:14px;justify-content:center;flex-wrap:wrap;margin-top:28px}

/* photo banner */
.banner{position:relative;background-size:cover;background-position:center;color:#fff;padding:96px 0;isolation:isolate;text-align:center}
.banner::before{content:"";position:absolute;inset:0;background:linear-gradient(90deg,rgba(34,163,193,.7),rgba(31,45,61,.55));z-index:-1}
.banner .en{display:block;letter-spacing:.3em;font-size:.8rem;color:#fff;opacity:.9;margin-bottom:10px}
.banner strong{font-size:clamp(1.2rem,2.4vw,1.8rem);font-weight:700;text-shadow:0 2px 12px rgba(0,0,0,.4)}

/* footer */
.site-footer{background:#1f2d3d;color:#cfd8e0;padding:56px 0 28px;font-size:.9rem}
.site-footer .top{display:grid;grid-template-columns:1fr auto;gap:32px;align-items:start}
.site-footer .brand img{height:64px}
.site-footer address{font-style:normal;margin-top:12px;line-height:1.8}
.fnav{display:grid;grid-template-columns:repeat(2,auto);gap:6px 36px}
.fnav a{color:#cfd8e0}
.fnav a:hover{color:#fff}
.copy{text-align:center;margin-top:40px;font-size:.8rem;opacity:.7;border-top:1px solid rgba(255,255,255,.12);padding-top:20px}

/* page header */
.page-head{background:linear-gradient(100deg,#22a3c1,#80d1e5);color:#fff;padding:72px 0 48px}
.page-head .label{font-family:var(--en);letter-spacing:.2em;color:#fff;opacity:.9;font-size:.8rem;text-transform:uppercase}
.page-head h1{font-size:clamp(1.6rem,3vw,2.3rem);color:#fff;margin-top:4px}
.crumb{display:flex;gap:10px;font-size:.82rem;color:rgba(255,255,255,.7);margin-top:18px}
.crumb a{color:#fff}
.crumb li+li::before{content:"›";margin-right:10px;color:rgba(255,255,255,.5)}

/* profile */
.profile{display:grid;grid-template-columns:360px 1fr;gap:52px;align-items:start}
.profile img{border-radius:var(--radius);box-shadow:var(--shadow);width:100%}
.profile .name{font-size:1.9rem;font-weight:700;color:var(--navy);line-height:1.3;margin:6px 0 2px}
.profile .name-en{font-family:var(--en);color:var(--teal);letter-spacing:.1em;margin-bottom:18px}
.profile .role{font-size:.9rem;color:var(--muted)}
.timeline{margin-top:22px;border-left:2px solid var(--teal-l);padding-left:22px;display:grid;gap:10px}
.timeline li{position:relative;font-size:.95rem}
.timeline li::before{content:"";position:absolute;left:-28px;top:12px;width:10px;height:10px;border-radius:50%;background:var(--teal)}
.timeline li b{font-family:var(--en);color:var(--teal-d);margin-right:12px;font-weight:600}

/* message list */
.msg{display:grid;gap:18px;counter-reset:m}
.msg li{background:#fff;border:1px solid var(--line);border-radius:var(--radius);padding:24px 28px 24px 84px;position:relative;box-shadow:var(--shadow)}
.msg li::before{counter-increment:m;content:"0" counter(m);position:absolute;left:26px;top:22px;font-family:var(--en);font-weight:800;font-size:1.5rem;color:var(--teal);opacity:.8}
.msg li strong{display:block;font-size:1.08rem;color:var(--navy);margin-bottom:6px}
.msg li p{font-size:.95rem}

/* table */
.tbl{width:100%;border-collapse:collapse;background:#fff;border-radius:var(--radius);overflow:hidden;box-shadow:var(--shadow)}
.tbl th,.tbl td{padding:18px 22px;border-bottom:1px solid var(--line);text-align:left;vertical-align:top}
.tbl th{width:180px;background:var(--teal-l);color:var(--navy);font-weight:700}
.tbl tr:last-child th,.tbl tr:last-child td{border-bottom:0}
.map{margin-top:28px;border-radius:var(--radius);overflow:hidden;box-shadow:var(--shadow);aspect-ratio:16/8}
.map iframe{width:100%;height:100%;border:0}

/* flow */
.flow{display:grid;gap:0;counter-reset:f}
.flow li{display:grid;grid-template-columns:120px 300px 1fr;gap:32px;align-items:center;padding:36px 0;border-bottom:1px solid var(--line)}
.flow li:last-child{border-bottom:0}
.flow .step{font-family:var(--en);color:var(--teal)}
.flow .step small{display:block;letter-spacing:.2em;font-size:.72rem}
.flow .step b{font-size:2.6rem;font-weight:800;line-height:1}
.flow img{border-radius:var(--radius);aspect-ratio:3/2;object-fit:cover;width:100%;box-shadow:var(--shadow)}
.flow h3{font-size:1.2rem;color:var(--navy);margin-bottom:8px}
.flow p{font-size:.95rem}

/* faq / details */
.faq details{background:#fff;border:1px solid var(--line);border-radius:12px;margin-bottom:12px;overflow:hidden}
.faq summary{cursor:pointer;list-style:none;padding:18px 52px 18px 22px;font-weight:700;color:var(--navy);position:relative}
.faq summary::-webkit-details-marker{display:none}
.faq summary::before{content:"Q";font-family:var(--en);color:var(--teal);margin-right:12px;font-weight:800}
.faq summary::after{content:"+";position:absolute;right:20px;top:14px;font-size:1.4rem;color:var(--teal);font-family:var(--en)}
.faq details[open] summary::after{content:"−"}
.faq .a{padding:0 22px 20px 48px;font-size:.95rem;color:var(--ink)}
.policy{background:var(--bg);border-radius:var(--radius);padding:8px 24px;margin-top:40px}
.policy summary{cursor:pointer;padding:14px 0;font-weight:700;color:var(--navy)}
.policy h4{font-size:.98rem;color:var(--navy);margin:16px 0 4px}
.policy p,.policy li{font-size:.9rem}
.policy ul{padding-left:1.2em;list-style:disc}

/* form */
.form-contents{background:#fff;border:1px solid var(--line);border-radius:var(--radius);padding:36px;box-shadow:var(--shadow)}
.form-contents dl{display:grid;grid-template-columns:220px 1fr;gap:18px 24px;align-items:start}
.form-contents dt{padding-top:10px;font-weight:700;color:var(--navy)}
.form-contents dt .required::before{content:"必須";display:inline-block;background:#e0524d;color:#fff;font-size:.7rem;padding:1px 8px;border-radius:4px;margin-right:10px;vertical-align:middle;font-weight:600}
.form-contents input.textarea,.form-contents textarea.textarea{width:100%;border:1px solid #cfd7dd;border-radius:8px;padding:12px 14px;font:inherit;font-size:.95rem;background:#fbfcfd;transition:.2s}
.form-contents input.textarea:focus,.form-contents textarea.textarea:focus{outline:none;border-color:var(--teal);box-shadow:0 0 0 3px rgba(30,155,184,.15);background:#fff}
.form-contents .submit-btn{display:block;margin:30px auto 0;min-width:260px;padding:15px 32px;border:0;border-radius:999px;background:var(--teal);color:#fff;font:inherit;font-weight:700;font-size:1rem;cursor:pointer;transition:.2s}
.form-contents .submit-btn:hover{background:var(--teal-d)}
.form-contents .submit-btn:disabled{background:#9fb3bc;cursor:default}
.form-err-msg{background:#fff1f0;border:1px solid #f3b5b2;color:#b3261e;border-radius:8px;padding:14px 18px;margin-bottom:20px;font-size:.93rem}
.form-thanks-msg{text-align:center;padding:20px 0}
.form-thanks-msg .thanks-msg-area{font-size:1.02rem;margin-bottom:24px}
.back-home-btn a{display:inline-block;padding:12px 28px;border-radius:999px;background:var(--navy);color:#fff;font-weight:700}
@media (max-width:760px){.form-contents{padding:22px 18px}.form-contents dl{grid-template-columns:1fr;gap:6px 0}.form-contents dd{margin-bottom:12px}}

/* blog */
.entry-list{display:grid;gap:16px}
.entry-list a{display:grid;grid-template-columns:140px 1fr;gap:20px;align-items:center;background:#fff;border:1px solid var(--line);border-radius:var(--radius);padding:16px;color:var(--ink);transition:.2s}
.entry-list a:hover{box-shadow:var(--shadow)}
.entry-list .thumb{aspect-ratio:3/2;border-radius:10px;background:linear-gradient(120deg,var(--teal),var(--navy));display:flex;align-items:center;justify-content:center;color:#fff;font-family:var(--en);font-size:.75rem;letter-spacing:.2em}
.entry-list time{font-family:var(--en);color:var(--teal);font-size:.85rem}
.entry-list h3{font-size:1.05rem;color:var(--navy);margin-top:4px}
.blog-layout{display:grid;grid-template-columns:1fr 260px;gap:48px;align-items:start}
.side h4{font-family:var(--en);letter-spacing:.2em;font-size:.8rem;color:var(--teal);margin-bottom:12px}
.side li a{display:block;padding:8px 0;border-bottom:1px solid var(--line);color:var(--ink)}
.article h1{font-size:1.6rem;color:var(--navy);line-height:1.5}
.article time{font-family:var(--en);color:var(--teal);display:block;margin:8px 0 24px}
.article .body{font-size:.98rem}

/* misc */
.pagetop{position:fixed;right:20px;bottom:20px;width:44px;height:44px;border-radius:50%;background:var(--teal);color:#fff;display:flex;align-items:center;justify-content:center;box-shadow:var(--shadow);z-index:40;opacity:0;transition:.3s;pointer-events:none}
.pagetop.show{opacity:1;pointer-events:auto}
.reveal{opacity:0;transform:translateY(18px);transition:.7s ease}
.reveal.in{opacity:1;transform:none}
.note{font-size:.9rem;color:var(--muted);margin-top:36px;text-align:center}

/* responsive */
@media (max-width:960px){

  .greet,.row,.topics,.profile,.blog-layout{grid-template-columns:1fr}
  .row:nth-child(even) .media{order:0}
  .cards{grid-template-columns:1fr 1fr}
  .flow li{grid-template-columns:90px 1fr;grid-template-rows:auto auto}
  .flow img{grid-column:2}
  .flow .txt{grid-column:2}
  .profile img{max-width:360px}
}
@media (max-width:1024px){
  .site-header .wrap{height:66px}
  .brand img{height:48px}
  .nav-toggle{display:flex}
  .gnav{position:fixed;inset:66px 0 0 0;background:#fff;flex-direction:column;align-items:stretch;padding:20px 6%;gap:4px;transform:translateX(24px);opacity:0;visibility:hidden;transition:transform .25s,opacity .25s,visibility .25s;overflow:auto}
  body.nav-open .gnav{transform:none;opacity:1;visibility:visible}
  .gnav a{padding:14px 12px;font-size:1.05rem;border-bottom:1px solid var(--line);border-radius:0}
  .gnav a.cta{margin:16px 0 0;border-radius:999px;text-align:center;border:0}
}
@media (max-width:760px){
  body{font-size:15px}
  section{padding:60px 0}
  .hero{padding:10px 10px 0}
  .hero .frame{min-height:520px;border-radius:16px}
  .hero .inner{padding:60px 6%}
  .hero h1{font-size:1.4rem;line-height:1.75}
  .hero h1 br{display:none}
  .hero .eyebrow{font-size:.66rem;letter-spacing:.12em}
  .cards{grid-template-columns:1fr}
  .collage{grid-template-rows:150px 150px}
  .news li a{grid-template-columns:1fr;gap:4px}
  .news .arrow{display:none}
  .site-footer .top{grid-template-columns:1fr}
  .fnav{grid-template-columns:1fr 1fr}
  .tbl th{width:120px;padding:14px}
  .tbl td{padding:14px}
  .flow li{grid-template-columns:1fr;gap:16px}
  .flow img,.flow .txt{grid-column:1}
  .msg li{padding:22px 20px 20px 64px}
  .msg li::before{left:18px;font-size:1.2rem}
  .entry-list a{grid-template-columns:1fr}
}

/* partner */
.checks li{position:relative;padding-left:26px;margin:4px 0}
.checks li::before{content:"\f058";font-family:"Font Awesome 5 Free";font-weight:900;color:var(--teal);position:absolute;left:0;top:0}
.tbl a{color:var(--teal-d);font-weight:700;text-decoration:underline;text-underline-offset:3px}
.tbl a i{font-size:.8em;margin-left:4px}