@charset "UTF-8";

.in-view-fade-in-trigger-js {
  opacity: 0;
}

.gelatine {
  animation: gelatine 0.8s forwards;
  animation-delay: 0.1s;
  position: inherit;
}

@keyframes gelatine {

  from,
  to {
    transform: scale(1, 1);
  }

  25% {
    transform: scale(0.9, 1.1);
  }

  50% {
    transform: scale(1.1, 0.9);
  }

  75% {
    transform: scale(0.95, 1.05);
  }
}

.gelatine--0 {
  animation-delay: 0s;
}

.gelatine--1 {
  animation-delay: 0.1s;
}

.gelatine--2 {
  animation-delay: 0.2s;
}

.gelatine--3 {
  animation-delay: 0.3s;
}

.fluid {
  background-color: #73ae2a;
  /*背景色*/
  position: relative;
  border-radius: 63% 37% 54% 46%/55% 48% 52% 45%;
  z-index: 1;
  transform-origin: center;
  animation: floaty 5s linear infinite, fluid 8s ease-in-out infinite;
}

.fluid::after {
  content: "";
  width: 100%;
  height: 100%;
  position: absolute;
  top: 0;
  left: 0;
  background-color: inherit;
  border-radius: 63% 37% 54% 46%/55% 48% 52% 45%;
  animation: floaty 5s linear infinite, fluid 8s ease-in-out infinite;
  z-index: -1;
  opacity: 0.4;
}

.fluid--0 {
  animation-name: fluid;
}

.fluid--1 {
  animation: floaty1 15s linear infinite, fluid1 20s linear infinite;
}

.fluid--2 {
  animation: floaty2 15s linear infinite, fluid2 20s linear infinite;
}

.fluid--3 {
  animation: floaty3 15s linear infinite, fluid3 20s linear infinite;
}

.fluid--4 {
  animation: floaty4 15s linear infinite, fluid4 20s linear infinite;
}

.fluid--5 {
  animation: floaty5 15s linear infinite, fluid5 20s linear infinite;
}

@keyframes floaty {
  0% {
    transform: rotate(0deg) translate(0, -10px) rotate(0deg);
  }

  100% {
    transform: rotate(360deg) translate(0, -10px) rotate(-360deg);
  }
}

@keyframes floaty1 {
  0% {
    transform: rotate(0deg) translate(0, -10px) rotate(0deg);
  }

  25% {
    transform: rotate(90deg) translate(10px, -10px) rotate(-90deg);
  }

  50% {
    transform: rotate(180deg) translate(0, 0) rotate(-180deg);
  }

  75% {
    transform: rotate(270deg) translate(-10px, -10px) rotate(-270deg);
  }

  100% {
    transform: rotate(360deg) translate(0, -10px) rotate(-360deg);
  }
}

@keyframes floaty2 {

  0%,
  100% {
    transform: rotate(0deg) translate(0, -5px) rotate(0deg);
  }

  20% {
    transform: rotate(15deg) translate(-15px, -10px) rotate(-15deg);
  }

  40% {
    transform: rotate(-15deg) translate(15px, -15px) rotate(15deg);
  }

  60% {
    transform: rotate(15deg) translate(-15px, -20px) rotate(-15deg);
  }

  80% {
    transform: rotate(-15deg) translate(15px, -15px) rotate(15deg);
  }
}

@keyframes floaty3 {
  0% {
    transform: rotate(0deg) translate(0, -10px) rotate(0deg);
  }

  25% {
    transform: rotate(90deg) translate(10px, 0) rotate(-90deg);
  }

  50% {
    transform: rotate(180deg) translate(0, 10px) rotate(-180deg);
  }

  75% {
    transform: rotate(270deg) translate(-10px, 0) rotate(-270deg);
  }

  100% {
    transform: rotate(360deg) translate(0, -10px) rotate(-360deg);
  }
}

@keyframes floaty4 {

  0%,
  100% {
    transform: rotate(0deg) translate(0, -10px) rotate(0deg);
  }

  20% {
    transform: rotate(20deg) translate(10px, -15px) rotate(-20deg);
  }

  40% {
    transform: rotate(-20deg) translate(-10px, -5px) rotate(20deg);
  }

  60% {
    transform: rotate(20deg) translate(10px, 5px) rotate(-20deg);
  }

  80% {
    transform: rotate(-20deg) translate(-10px, 0px) rotate(20deg);
  }
}

@keyframes floaty5 {

  0%,
  100% {
    transform: rotate(0deg) translate(0, -10px) rotate(0deg);
  }

  25% {
    transform: rotate(45deg) translate(10px, -15px) rotate(-45deg);
  }

  50% {
    transform: rotate(90deg) translate(20px, -10px) rotate(-90deg);
  }

  75% {
    transform: rotate(135deg) translate(10px, -5px) rotate(-135deg);
  }
}

@keyframes fluid {

  0%,
  100% {
    border-radius: 63% 37% 54% 46%/55% 48% 52% 45%;
  }

  14% {
    border-radius: 40% 60% 54% 46%/49% 60% 40% 51%;
  }

  28% {
    border-radius: 54% 46% 38% 62%/49% 70% 30% 51%;
  }

  42% {
    border-radius: 61% 39% 55% 45%/61% 38% 62% 39%;
  }

  56% {
    border-radius: 61% 39% 67% 33%/70% 50% 50% 30%;
  }

  70% {
    border-radius: 50% 50% 34% 66%/56% 68% 32% 44%;
  }

  84% {
    border-radius: 46% 54% 50% 50%/35% 61% 39% 65%;
  }
}

@keyframes fluid1 {

  0%,
  100% {
    border-radius: 50% 50% 50% 50%/50% 50% 50% 50%;
  }

  20% {
    border-radius: 30% 70% 70% 30%/30% 60% 40% 70%;
  }

  40% {
    border-radius: 60% 40% 30% 70%/60% 30% 70% 40%;
  }

  60% {
    border-radius: 30% 60% 60% 40%/50% 50% 50% 50%;
  }

  80% {
    border-radius: 70% 30% 40% 60%/40% 60% 60% 40%;
  }
}

@keyframes fluid2 {

  0%,
  100% {
    border-radius: 45% 55% 60% 40%/55% 45% 55% 45%;
  }

  50% {
    border-radius: 40% 60% 60% 40%/60% 40% 40% 60%;
  }

  75% {
    border-radius: 55% 45% 45% 55%/45% 55% 45% 55%;
  }
}

@keyframes fluid3 {

  0%,
  100% {
    border-radius: 40% 60% 60% 40%/40% 60% 40% 60%;
  }

  20% {
    border-radius: 50% 50% 50% 50%/50% 50% 50% 50%;
  }

  40% {
    border-radius: 45% 55% 55% 45%/55% 45% 55% 45%;
  }

  60% {
    border-radius: 55% 45% 45% 55%/45% 55% 55% 45%;
  }

  80% {
    border-radius: 60% 40% 40% 60%/40% 60% 60% 40%;
  }
}

@keyframes fluid4 {

  0%,
  100% {
    border-radius: 33% 67% 55% 45%/55% 48% 52% 45%;
  }

  15% {
    border-radius: 37% 63% 51% 49%/57% 53% 47% 43%;
  }

  30% {
    border-radius: 42% 58% 46% 54%/59% 41% 59% 41%;
  }

  45% {
    border-radius: 48% 52% 58% 42%/51% 49% 51% 49%;
  }

  60% {
    border-radius: 54% 46% 38% 62%/49% 51% 49% 51%;
  }

  75% {
    border-radius: 59% 41% 59% 41%/52% 48% 52% 48%;
  }
}

@keyframes fluid5 {

  0%,
  100% {
    border-radius: 56% 44% 30% 70%/40% 60% 40% 60%;
  }

  20% {
    border-radius: 41% 59% 55% 45%/45% 55% 45% 55%;
  }

  40% {
    border-radius: 58% 42% 70% 30%/55% 45% 55% 45%;
  }

  60% {
    border-radius: 30% 70% 40% 60%/60% 40% 60% 40%;
  }

  80% {
    border-radius: 50% 50% 50% 50%/50% 50% 50% 50%;
  }
}

.wf-active .slide-up {
  animation: slideUp 0.2s forwards;
  animation-delay: 0s;
  position: inherit;
  opacity: 0;
}

.wf-active .slide-up--0 {
  opacity: 0;
  animation-delay: 0s;
}

.wf-active .slide-up--1 {
  opacity: 0;
  animation-delay: 0.1s;
}

.wf-active .slide-up--2 {
  opacity: 0;
  animation-delay: 0.2s;
}

.wf-active .slide-up--3 {
  opacity: 0;
  animation-delay: 0.3s;
}

.wf-active .slide-up--4 {
  opacity: 0;
  animation-delay: 0.4s;
}

@keyframes slideUp {
  from {
    opacity: 0;
    transform: translateY(60px);
  }

  to {
    opacity: 1;
    transform: translateY(0);
  }
}

.fade-in {
  animation: fadeIn 1s forwards;
  animation-delay: 0s;
  position: inherit;
  opacity: 0;
}

@media (max-width: 1280px) {
  .slide-up {
    opacity: 1;
  }

  .fade-in {
    opacity: 1;
  }
}

@keyframes fadeIn {
  from {
    opacity: 0;
  }

  to {
    opacity: 1;
  }
}

.fade-in--0 {
  opacity: 0;
  animation-delay: 0s;
}

.fade-in--1 {
  opacity: 0;
  animation-delay: 0.1s;
}

.fade-in--2 {
  opacity: 0;
  animation-delay: 0.2s;
}

.fade-in--3 {
  opacity: 0;
  animation-delay: 0.25s;
}

.fade-in--4 {
  opacity: 0;
  animation-delay: 0.3s;
}

.wf-active .bg-extend {
  animation-name: bgextendAnimeBase;
  animation-delay: 0.2s;
  animation-duration: 1s;
  animation-fill-mode: forwards;
  position: relative;
  overflow: hidden;
  /*　はみ出た色要素を隠す　*/
  opacity: 0;
}

@keyframes bgextendAnimeBase {
  from {
    opacity: 0;
  }

  to {
    opacity: 1;
  }
}

/*中の要素*/
.wf-active .bg-appear {
  animation-name: bgextendAnimeSecond;
  animation-duration: 1s;
  animation-delay: 0.6s;
  animation-fill-mode: forwards;
  opacity: 0;
}

@keyframes bgextendAnimeSecond {
  0% {
    opacity: 0;
  }

  100% {
    opacity: 1;
  }
}

/*左から右*/
.wf-active .bg-extend::before {
  animation-name: bgLRextendAnime;
  animation-duration: 1s;
  animation-fill-mode: forwards;
  content: "";
  position: absolute;
  top: 0;
  width: 100%;
  height: 100%;
  background-color: #333;
  /*伸びる背景色の設定*/
}

@keyframes bgLRextendAnime {
  0% {
    transform-origin: left;
    transform: scaleX(0);
  }

  50% {
    transform-origin: left;
    transform: scaleX(1);
  }

  50.001% {
    transform-origin: right;
  }

  100% {
    transform-origin: right;
    transform: scaleX(0);
  }
}

.under-line-extend {
  padding-bottom: 10px;
  position: relative;
}

.wf-active .under-line-extend::after {
  position: absolute;
  content: "";
  bottom: 0;
  left: 0;
  width: 100%;
  height: 10px;
  background-color: #73ae29;
  transform: scale(0, 1);
  transform-origin: left;
  animation-name: underLineExtendAnimation;
  animation-duration: 0.3s;
  animation-timing-function: cubic-bezier(0.1, 0.7, 0.1);
  animation-fill-mode: forwards;
}

.under-line-extend--1::after {
  animation-delay: 0.3s;
}

@keyframes underLineExtendAnimation {
  0% {
    transform: scale(0, 1);
  }

  100% {
    transform: scale(1, 1);
  }
}

.smooth-text-trigger-js {
  transform: translate3d(0, 100%, 0) skewY(12deg);
}

.smooth-text {
  transform: translate3d(0, 100%, 0) skewY(12deg);
}

.wf-active .smooth-text {
  transform-origin: left;
  display: block;
  transform: translate3d(0, 100%, 0) skewY(12deg);
  animation-name: smoothTextAnimation;
  animation-duration: 0.3s;
  animation-delay: 0.2s;
  animation-timing-function: ease-in-out;
  animation-fill-mode: forwards;
}

@keyframes smoothTextAnimation {
  0% {
    transform: translate3d(0, 100%, 0) skewY(12deg);
  }

  100% {
    transform: translate3d(0, 0, 0) skewY(0);
  }
}

.translate-up {
  animation-name: translateUp;
  animation-duration: 0.2s;
  animation-timing-function: ease-in-out;
  animation-fill-mode: forwards;
}

@keyframes translateUp {
  0% {
    transform: translateY(0);
    opacity: 1;
  }

  100% {
    transform: translateY(-100%);
    opacity: 0;
  }
}

.translate-down {
  animation-name: translateDown;
  animation-duration: 0.2s;
  animation-timing-function: ease-in-out;
  animation-fill-mode: forwards;
}

@keyframes translateDown {
  0% {
    transform: translateY(-100%);
    opacity: 0;
  }

  100% {
    opacity: 1;
    transform: translateY(0);
  }
}

:root {
  --color-main: #e85a24;
  /* Orange from poster */
  --color-secondary: #b99b50;
  --color-accent: #45a1a1;
  /* Teal from poster lines */
  --color-text: #333333;
  --color-text-sub: #777777;
  --color-bg: #fafafa;
  --color-bg-sub: #fcfcfc;
  --color-bg-dark: #f9f9f9;
  --font-serif: "Shippori Mincho", serif;
  --font-sans: "Noto Sans JP", sans-serif;
}

html {
  font-size: 16px;
}

body {
  text-align: center;
  font-weight: 400;
  font-style: normal;
  text-align: left;
  font-family: var(--font-serif);
  color: var(--color-text);
  line-height: 1.6;
  background-color: var(--color-bg);
}

main {
  margin: 0 auto;
  background: #fafafa;
  margin-top: 58px;
}

aside {
  background: #e1e1e1;
}

body {
  background-color: var(--color-bg);
  color: var(--color-text);
}

header {
  background-color: var(--color-bg);
  padding: unset;
  text-align: center;
  position: fixed;
  width: 100%;
  z-index: 999;
  top: 0;
}

.header-inner {
  max-width: 1200px;
  margin: 0 auto;
  padding: 16px 0;
  display: flex;
  justify-content: space-between;
  align-items: center;
}

.p-header__logo {
  display: flex;
  height: auto;
  font-size: 1.2rem;
  line-height: 1;
  font-weight: 900;
  color: var(--color-main);
  margin: 0;
  letter-spacing: -0.05em;
  font-family: var(--font-sans);
  flex-direction: column;
  gap: 0.2rem;
}

.p-header__logo img {
  width: 124px;
  height: auto;
  display: flex;
}

.p-header__logo span {
  font-size: 0.8rem;
  margin-left: 5px;
}

.header-nav {
  list-style: none;
  display: flex;
  gap: 24px;
  margin: 0;
  padding: 0;
}

.header__link {
  text-decoration: none;
  font-family: var(--font-sans);
  color: var(--color-text);
  font-weight: bold;
  font-size: 0.9rem;
}

.header__link:hover {
  color: var(--color-main);
}

.top-key-visual {
  min-height: 75svh;
  width: 100%;
  background: url(../images/key-visual.jpg) no-repeat top/cover;
}

.top-key-visual__inner {
  height: 100%;
  max-width: 768px;
  margin: 0 auto;
  position: relative;
  padding: 40px 20px;
  display: flex;
  flex-direction: column;
}

.top-key-visual__title {
  font-family: var(--font-sans);
  color: var(--color-main);
  font-weight: bold;
  font-size: 3rem;
  letter-spacing: -0.1em;
  text-align: center;
  position: relative;
  margin: 0 auto;
}

.top-key-visual__title::before {
  content: "経理代行サービス";
  display: block;
  font-size: 1rem;
  color: var(--color-main);
  height: 8px;
  width: 100%;
  letter-spacing: normal;
  position: absolute;
  top: 0;
  left: 0;
  transform: translateY(-100%);
}

.top-key-visual__title span {
  font-size: 1.6rem;
  letter-spacing: normal;
}

.top-key-visual__copy {
  font-family: var(--font-sans);
  color: var(--color-main);
  font-weight: bold;
  font-size: 6rem;
  letter-spacing: -0.1em;
  text-align: center;
  line-height: 1.2;
  margin-top: 64px;
  line-height: 3rem;
}

.top-key-visual__copy span {
  letter-spacing: normal;
  font-size: 2rem;
  letter-spacing: normal;
  line-height: 1;
}

.top-key-visual__content {
  margin-top: 80px;
  display: flex;
  flex-direction: column;
  justify-content: center;
}

.top-key-visual__content__lining {
  font-family: var(--font-sans);
  color: var(--color-text);
  font-weight: bold;
  font-size: 1.6rem;
}

.top-key-visual__problems {
  display: flex;
  flex-direction: column;
  padding-left: 1.6rem;
  gap: 0.6rem;
  position: relative;
}

.top-key-visual__problems li {
  font-size: 1.6rem;
  position: relative;
  padding: 0 24px;
  width: -moz-fit-content;
  width: fit-content;
  z-index: 1;
  color: var(--color-text);
}

.top-key-visual__problems li::before {
  content: "";
  margin-right: 8px;
  background-color: var(--color-bg);
  position: absolute;
  left: 0;
  top: 50%;
  transform: translateY(-50%);
  width: 100%;
  height: 100%;
  z-index: -1;
}

.top-key-visual__circle {
  margin: 40px 0 0 auto;
  height: 240px;
  width: 240px;
  background-color: var(--color-accent);
  color: var(--color-bg);
  font-family: var(--font-sans);
  font-weight: bold;
  font-size: 1.4rem;
  border-radius: 50%;
  display: flex;
  align-items: center;
  justify-content: center;
  text-align: center;
}

.top-section {
  margin-top: 120px;
}

.top-section__inner {
  max-width: 1200px;
  margin: 0 auto;
  text-align: left;
  display: flex;
  gap: 24px;
  display: grid;
  grid-template-columns: repeat(auto-fit, minmax(300px, 1fr));
}

.top-section__inner--service {
  max-width: 800px;
  grid-template-columns: 1fr;
}

.top-section-title {
  font-size: 24px;
  font-weight: bold;
}

.top-section__visual {
  flex: 1;
}

.top-section__visual img {
  max-height: 400px;
  max-width: 100%;
}

.top-section__content {
  flex: 1;
}

.top-section__content--about {
  display: flex;
  flex-direction: column;
  justify-content: center;
  max-width: 400px;
  margin: 0 auto;
}

.top-section__content p {
  font-size: 16px;
  line-height: 1.6;
  margin-top: 8px;
}

.top-section__content h3 {
  margin-top: 1.6em;
  font-weight: 700;
}

.top-service__list {
  list-style-type: "- ";
  padding-left: 20px;
  margin-top: 8px;
  margin-left: 1em;
}

.top-service__inner {
  flex-direction: column;
}

footer {
  background-color: var(--color-bg);
  color: var(--color-text);
  font-family: var(--font-serif);
}

.footer__inner {
  font-weight: 100;
  max-width: 900px;
  margin: 0 auto;
  text-align: left;
  padding: 48px 24px;
  display: flex;
  flex-direction: column;
  align-items: center;
}

.footer__body {
  display: flex;
  flex-direction: row;
  justify-content: center;
  align-items: center;
  gap: 0;
  width: 100%;
}

.footer-title {
  font-size: 20px;
}

.footer__logos {
  display: flex;
  align-items: center;
  justify-content: center;
  gap: 2rem;
  margin-bottom: 1.6rem;
}

.footer__logos img {
  height: 76px;
  width: auto;
}

.footer__content {
  flex-shrink: 0;
  /* flex: 1; */
  gap: 8px;
  margin-top: 0.6rem;
  padding-right: 3rem;
}

.footer-info__line {
  display: flex;
  gap: 1rem;
  line-height: 1.6;
  font-size: 1rem;
}

.footer-info__line dt {
  flex: 1;
  min-width: 48px;
}

.footer-info__line dd {
  flex: 9;
}

/* ── 沿革タイムライン ─────────────────────── */

.footer-history-section {

  min-width: 0;
  margin-top: 0;
  padding-top: 0;
  border-top: none;
  /* padding-left: 3rem; */
  /* border-left: 1px solid rgba(185, 155, 80, 0.25); */
  max-width: none;
}

.footer-history-section__title {
  font-family: var(--font-serif);
  font-size: 1rem;
  font-weight: 400;
  letter-spacing: 0.3em;
  color: var(--color-secondary);
  text-transform: uppercase;
  margin-bottom: 1.6rem;
}

.footer-timeline {
  list-style: none;
  padding: 0;
  margin: 0;
  display: flex;
  flex-direction: column;
  gap: 2rem;
}

.footer-timeline__item {
  display: grid;
  grid-template-columns: 64px 20px 1fr;
  align-items: center;
  position: relative;
}

/* 年月メタ列 */
.footer-timeline__meta {
  display: flex;
  flex-direction: column;
  align-items: flex-end;
  gap: 1px;
  color: var(--color-text-sub);
}

.footer-timeline__year {
  font-family: var(--font-serif);
  font-size: 0.9rem;
  letter-spacing: 0.05em;
  line-height: 1;
  color: var(--color-text-sub);
}

.footer-timeline__month {
  font-family: var(--font-serif);
  font-size: 0.85rem;
  letter-spacing: 0.02em;
  color: var(--color-text-sub);
  line-height: 1.2;
}

/* ドット＆縦ライン列 */
.footer-timeline__dot {
  position: relative;
  display: flex;
  justify-content: center;
  align-items: center;
  align-self: stretch;
  flex-shrink: 0;
}

.footer-timeline__dot::before {
  content: "";
  width: 8px;
  height: 8px;
  border-radius: 50%;
  background-color: var(--color-accent);
  border: 1.5px solid var(--color-accent);
  flex-shrink: 0;
  display: block;
  position: relative;
  z-index: 1;
}

.footer-timeline__dot::after {
  content: "";
  position: absolute;
  top: 50%;
  left: 50%;
  transform: translateX(-50%);
  width: 1px;
  height: calc(100% + 2rem);
  background: linear-gradient(to bottom, var(--color-secondary) 0%, rgba(185, 155, 80, 0.15) 100%);
}

.footer-timeline__item:last-child .footer-timeline__dot::after {
  display: none;
}

/* テキスト列 */
.footer-timeline__text {
  margin: 0;
  padding: 0 0 0 1rem;
  font-family: var(--font-serif);
  font-size: 1rem;
  line-height: 1.6;
  color: var(--color-text);
  font-weight: 400;
}


.footer__sns {
  display: flex;
  justify-content: center;
  align-items: center;
  gap: 16px;
  margin-top: 3rem;
}

.footer__sns-link {
  display: inline-flex;
  justify-content: center;
  align-items: center;
  width: 44px;
  height: 44px;
  border-radius: 50%;
  background-color: #fff;
  border: 1px solid #e0e0e0;
  transition: transform 0.3s ease, border-color 0.3s ease, box-shadow 0.3s ease, background-color 0.3s ease;
  overflow: hidden;
  box-shadow: 0 2px 5px rgba(0, 0, 0, 0.05);
}

.footer__sns-link img,
.footer__sns-link svg {
  width: 22px;
  height: 22px;
  object-fit: contain;
  transition: filter 0.3s ease, fill 0.3s ease, transform 0.3s ease;
}

/* Hover Interaction */
.footer__sns-link:hover {
  transform: translateY(-3px);
  background-color: #fff;
}

.footer__sns-link--line svg {
  fill: #777;
}

.footer__sns-link--line:hover {
  border-color: #06c755;
  box-shadow: 0 4px 12px rgba(6, 199, 85, 0.2);
}

.footer__sns-link--line:hover svg {
  fill: #06c755;
  filter: none;
}

.footer__sns-link--instagram:hover {
  border-color: #e1306c;
  box-shadow: 0 4px 12px rgba(225, 48, 108, 0.2);
}

.footer__sns-link--instagram:hover img {
  filter: none;
}

.footer__sns-link--ameblo:hover {
  border-color: #2d8c3c;
  box-shadow: 0 4px 12px rgba(45, 140, 60, 0.2);
}

.footer__sns-link--ameblo:hover img {
  filter: none;
}

.footer__copyright {
  margin-top: 24px;
  font-size: 12px;
  text-align: center;
}

.top-service__samples {
  display: grid;
  grid-template-columns: repeat(auto-fit, minmax(280px, 1fr));
  flex-wrap: wrap;
  gap: 20px;
  margin-top: 8px;
}

.top-service__sample {
  display: flex;
  flex-direction: column;
  gap: 16px;
  border: var(--color-secondary) solid 1px;
  background-color: var(--color-bg-sub);
  border-radius: 8px;
  padding: 20px;
  max-width: 390px;
}

.top-service__sample svg {
  width: 60px;
  height: 60px;
  display: flex;
  margin: 0 auto;
}

.top-service__sample dl {
  display: flex;
  gap: 24px;
  align-items: center;
}

.top-service__sample dt {
  display: flex;
  justify-content: center;
  align-items: center;
  width: 80px;
  font-size: 12px;
  text-align: center;
  border: var(--color-secondary) solid 1px;
  border-radius: 12px;
  line-height: 1.6;
  padding-bottom: 2px;
}

.top-service__sample dd {
  margin-left: 10px;
}

.annotation {
  font-size: 12px !important;
}

.bold {
  font-weight: 900;
  word-break: keep-all;
}

@media (max-width: 960px) {
  html {
    font-size: 14px;
  }

  main {
    margin-top: 40px;
  }

  .header-inner {
    padding: 8px 20px;
    display: flex;
    flex-direction: column;
    align-items: center;
    justify-content: center;
    gap: 8px;
  }

  .header-nav {
    gap: 1rem;
  }

  .header__link {
    font-size: 0.8rem;
  }

  .top-section-title {
    font-size: 20px;
  }

  .top-key-visual__title {
    font-size: 2.4rem;
  }

  .top-key-visual__copy {
    font-size: 2.4rem;
    line-height: 1em;
    margin-top: 32px;
  }

  .top-key-visual__content {
    margin-top: 32px;
  }

  .top-key-visual__problems li {
    font-size: 1rem;
  }

  .top-key-visual__circle {
    height: 160px;
    width: 160px;
    font-size: 1rem;
  }

  .top-section__content h3,
  .top-section__content p,
  .top-service__list {
    font-size: 1rem;
  }

  .top-section {
    margin-top: 0px;
    padding-top: 48px;
  }

  .top-section__inner {
    padding: 0 20px;
    max-width: 800px;
  }

  .top-section__inner--about {
    gap: 24px;
  }

  .top-section__content--about {
    max-width: unset;
    width: 100%;
  }

  .top-section__visual img {
    -o-object-fit: cover;
    object-fit: cover;
    max-width: 100%;
    max-height: unset;
  }

  footer {
    background-color: var(--color-bg);
    color: var(--color-text);
  }

  .footer__sns {
    margin-top: 1.5rem;
    gap: 20px;
  }

  .footer__sns-link {
    width: 48px;
    height: 48px;
  }

  .footer__sns-link img,
  .footer__sns-link svg {
    width: 24px;
    height: 24px;
  }
}

@media (max-width: 680px) {
  .footer__body {
    flex-direction: column;
  }

  .footer__content {
    padding-right: 0;
    width: 100%;
    max-width: 240px;
  }

  .footer-history-section {
    margin-top: 2rem;
    padding-top: 1.6rem;
    border-top: 1px solid rgba(185, 155, 80, 0.25);
    padding-left: 0;
    border-left: none;
  }
}

@media (max-width: 600px) {
  .footer-history-section {
    margin-top: 2rem;
    padding-top: 1.6rem;
  }

  .footer-timeline__item {
    grid-template-columns: 54px 18px 1fr;
  }

  .footer-timeline__text {
    font-size: 0.9rem;
  }

  .footer-timeline__year {
    font-size: 0.8rem;
  }

  .footer-timeline__month {
    font-size: 0.75rem;
  }
}

.p-faq {
  font-family: var(--font-sans);
  padding: 64px 5%;
  background-color: var(--color-bg);
}

.p-faq__inner {
  max-width: 1000px;
  margin: 0 auto;
}

.p-faq__header {
  text-align: center;
  font-size: 1.6rem;
  font-weight: bold;
}

.p-faq__lead {
  font-size: 1rem;
  margin-top: 10px;
}

.p-faq__list {
  margin-top: 40px;
}

.p-faq__item {
  margin-top: 32px;
  border-bottom: 1px solid #eee;
  padding-bottom: 40px;
}

/* Question Style */
.p-faq__q-row {
  display: flex;
  gap: 20px;
  align-items: flex-start;
  margin-bottom: 1.6rem;
}

.p-faq__label-q {
  font-size: 1.4rem;
  color: var(--color-main);
  /* ポスターのオレンジ */
  line-height: 1;
  font-weight: bold;
}

.p-faq__question {
  font-size: 1rem;
  line-height: 1.4;
  margin: 0;
}

/* Answer Style */
.p-faq__a-row {
  display: flex;
  gap: 20px;
  align-items: flex-start;
}

.p-faq__label-a {
  font-size: 1.4rem;
  color: var(--color-accent);
  /* ポスターのティールグリーン */
  line-height: 1;
  font-weight: bold;
}

.p-faq__answer-bold {
  font-weight: bold;
  font-size: 1rem;
}

.p-faq__answer-text {
  font-size: 1rem;
  color: #555;
}

/* Responsive */
@media (max-width: 768px) {

  .p-faq__q-row,
  .p-faq__a-row {
    flex-direction: column;
    gap: 10px;
  }

  .p-faq__a-row {
    padding-left: 0;
  }
}

.wpcf7 {
  font-family: var(--font-sans);
}

::placeholder {
  opacity: 0.4
}

.wpcf7-form {
  display: flex;
  flex-direction: column;
  gap: 16px;
  max-width: 800px;
  padding: 24px;
  margin: 0 auto;
}

.wpcf7 input,
.wpcf7 textarea {
  background-color: #fafafa;
}

.wpcf7 label {
  text-align: left;
  justify-content: space-between;
}

/* --- お問い合わせフォーム --- */
/* デザインカスタマイズ */
div.wpcf7 {
  background: #fafafa;
  padding: 0px;
}

div.wpcf7 p {
  padding: unset;
  margin: 0;
  font-size: 14px;
}

div.wpcf7 input,
.wpcf7 textarea {
  border: 1px solid #ccc;
  padding: 8px;
  font-size: 14px;
  width: 100%;
}

div.wpcf7 textarea {
  height: 300px;
}

div.wpcf7 input.wpcf7-submit {
  text-align: center;
  cursor: pointer;
  color: #fff;
  font-weight: bold;
  font-size: 14px;
  width: 200px;
  height: 45px;
  margin: 0 auto;
  display: block;
  border-radius: 5px;
  background: #333;
  box-shadow: 0px 0px 3px 0px rgba(0, 0, 0, 0.5), inset 0px 32px 0px -12px #808080;
  border: 1px solid #666;
}

div.wpcf7 input.wpcf7-submit:hover {
  background: var(--color-main);
  box-shadow: 0px 0px 3px 0px rgba(0, 0, 0, 0.5), inset 0px 32px 0px -12px var(--color-main);
  border: 1px solid var(--color-main);
  border: 1px solid var(--color-main);
}

.wpcf7 input.wpcf7-submit:active {
  box-shadow: none;
  bottom: -2px;
  position: relative;
}

.wpcf7 input:focus,
.wpcf7 textarea:focus {
  border: 1px solid #009de1;
}

.wpcf7-captchac {
  border: 1px solid #ccc;
}

/* エラー個所をわかりやすく表示 */
.wpcf7 .wpcf7-not-valid {
  background: #ffb6c1;
}

.wpcf7 span.wpcf7-not-valid-tip {
  font-size: 80%;
}

.wpcf7 .wpcf7-response-output {
  margin: 10px 0 0;
  padding: 8px 35px 8px 14px;
  text-shadow: 0 1px 0 rgba(255, 255, 255, 0.5);
  border-radius: 4px;
}

.wpcf7 .wpcf7-validation-errors {
  color: #b94a48;
  background-color: #f2dede;
  border: 1px solid #eed3d7;
}

.wpcf7 .wpcf7-mail-sent-ok {
  color: #3a87ad;
  background-color: #d9edf7;
  border: 1px solid #bce8f1;
}

/* 必須赤色表示 */
.wpcf7 .required {
  color: #f00;
}

/* 任意緑色表示 */
.wpcf7 .any {
  color: #080;
}

.service__section {
  margin: 0 20px;
}

.service__section__inner {
  max-width: 1200px;
  margin: 0 auto;
  padding: 4rem 0 0;
}

.service__section-title {
  font-size: 2rem;
  font-weight: bold;
  font-family: var(--font-sans);
}

.service__section__content {
  margin-top: 1rem;
}

.service__index {
  background-color: var(--color-bg-sub);
  border: var(--color-accent) 1px solid;
  font-family: var(--font-sans);
  padding: 1rem 1.6rem;
  font-weight: 300;
}

.service__index li {
  border-bottom: var(--color-accent) 1px solid;
}

.service__index li:last-child {
  border-bottom: unset;
}

.service__index li a {
  display: block;
  padding: 1rem 0.6rem;
}

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

.service__index li a span {
  margin-right: 0.5rem;
}

.plan {
  padding: 4rem;
  background-color: #fff;
}

.plan__grid {
  display: grid;
  grid-template-columns: 1fr 1fr;
  grid-template-columns: repeat(auto-fit, minmax(min(100%, 520px), 1fr));
  gap: 32px;
  align-items: stretch;
}

.plan__grid--three {
  grid-template-columns: repeat(auto-fit, minmax(min(100%, 336px), 1fr));
}

.plan-card {
  flex: 1;
  border: 1px solid #eee;
  padding: 2.5rem;
  position: relative;
  display: flex;
  flex-direction: column;
  font-family: var(--font-sans);
  background-color: #fff;
  max-width: 100%;
}

/* 丸投げプランを目立たせる */
.plan-card--featured {
  border: 2px solid var(--color-accent);
  box-shadow: 0 20px 40px rgba(0, 0, 0, 0.05);
}

.plan-card__badge {
  position: absolute;
  top: -15px;
  right: 20px;
  background-color: var(--color-main);
  color: var(--color-bg);
  padding: 5px 15px;
  font-size: 0.7rem;
  font-weight: bold;
  letter-spacing: 0.1em;
}

.plan-card__number {
  color: var(--color-accent);
  display: block;
}

.plan-card__price {
  margin-top: 1rem;
  font-size: 2rem;
  color: var(--color-main);
  font-weight: bold;
}

.plan-card__unit {
  font-size: 0.8rem;
  color: var(--color-text-sub);
  display: block;
}

.plan-card__currency {
  font-size: 1rem;
  margin-left: 5px;
}

.plan-card__desc {
  font-size: 0.9rem;
  color: var(--color-text);
  line-height: 1.8;
  margin-top: 1rem;
}

.plan-card__note {
  margin-top: auto;
  background-color: var(--color-bg-dark);
  padding: 1.2rem;
  border-left: 3px solid var(--color-accent);
  margin-top: 1rem;
}

.plan-card__note-title {
  font-weight: bold;
  font-size: 0.85rem;
  margin-bottom: 5px;
}

.plan-card__note-text {
  font-size: 0.8rem;
  color: var(--color-text-sub);
}

@media (max-width: 960px) {
  .service__section-title {
    font-size: 1.6rem;
  }

  .service__index {
    padding: 0rem 1rem;
  }

  .service__index li a {
    padding: 1rem 1rem;
  }

  .plan {
    padding: 20px;
  }

  .plan-card {
    padding: 16px;
  }

  .plan__grid {
    gap: 16px;
    grid-template-columns: repeat(auto-fit, minmax(min(100%, 240px), 1fr));
  }

  .plan-card__price {
    font-size: 1.6rem;
  }
}

/* ==========================================================================
   導入事例 (Case Studies)
   ========================================================================== */
.top-cases__inner {
  max-width: 1200px;
  margin: 0 auto;
  padding: 0 24px;
}

@media (max-width: 960px) {
  .top-cases__inner {
    padding: 0 20px;
  }
}

.top-cases__grid {
  display: grid;
  grid-template-columns: 1fr;
  gap: 32px;
  margin-top: 1rem;
}

@media (min-width: 960px) {
  .top-cases__grid {
    grid-template-columns: repeat(2, 1fr);
  }
}

.case-card {
  border: 1px solid #eee;
  padding: 2.5rem;
  background-color: #fff;
  font-family: var(--font-sans);
  display: flex;
  flex-direction: column;
  box-shadow: 0 4px 12px rgba(0, 0, 0, 0.02);
  transition: transform 0.3s ease, box-shadow 0.3s ease;
}

.case-card__header {
  border-bottom: 1px solid #eee;
  padding-bottom: 1.5rem;
  margin-bottom: 1.5rem;
}

.case-card__num {
  font-size: 0.85rem;
  color: var(--color-accent);
  font-weight: bold;
  letter-spacing: 0.1em;
  display: block;
  margin-bottom: 0.5rem;
}

.case-card__name {
  font-size: 1.5rem;
  font-weight: bold;
  font-family: var(--font-serif);
  color: var(--color-text);
  margin: 0 0 0.5rem 0;
}

.case-card__meta {
  font-size: 0.9rem;
  color: var(--color-text-sub);
  margin: 0;
}

.case-card__comparison {
  display: flex;
  flex-direction: column;
  align-items: stretch;
  gap: 8px;
}

@media (min-width: 576px) {
  .case-card__comparison {
    flex-direction: row;
    align-items: stretch;
    gap: 16px;
  }
}

.case-card__state {
  flex: 1;
  display: flex;
  flex-direction: column;
}

.case-card__state--after {
  transform: translateY(-32px);
}

@media (min-width: 576px) {
  .case-card__state--after {
    transform: translateY(0);
  }
}


.case-card__badge {
  display: inline-block;
  align-self: flex-start;
  font-size: 0.75rem;
  line-height: 1;
  font-weight: bold;
  padding: 8px 12px;
  border-radius: 4px;
  margin-bottom: 8px;
}

.case-card__badge--before {
  background-color: #f1f1f1;
  color: #666;
}

.case-card__badge--after {
  background-color: rgba(69, 161, 161, 0.1);
  color: var(--color-accent);
}

.case-card__box {
  background-color: var(--color-bg-dark);
  border: 1px solid #eee;
  border-radius: 6px;
  padding: 1.25rem;
  flex-grow: 1;
  display: flex;
  flex-direction: column;
  justify-content: space-between;
}

.case-card__state--after .case-card__box {
  border: 1px solid var(--color-accent);
  background-color: rgba(69, 161, 161, 0.02);
}

.case-card__desc {
  font-size: 0.85rem;
  color: var(--color-text);
  margin: 0 0 12px 0;
  line-height: 1.5;
}

.case-card__price {
  font-size: 1.1rem;
  color: var(--color-text);
  margin: 0 0 8px 0;
}

.case-card__multiplier {
  font-size: 0.85rem;
  color: var(--color-text-sub);
}

.case-card__total {
  font-size: 2rem;
  font-weight: bold;
  color: var(--color-text);
  margin: auto 0 4px 0;
  line-height: 1.2;
}

.case-card__total--after {
  color: var(--color-main);
}

.case-card__unit {
  font-size: 0.9rem;
  font-weight: normal;
  margin-left: 2px;
}

.case-card__note {
  font-size: 0.75rem;
  height: 0.75rem;
  line-height: 1;
  color: var(--color-text-sub);
  margin: 4px 0 0 0;
}

.case-card__arrow {
  display: flex;
  align-items: center;
  justify-content: center;
  margin: 0;
  z-index: 2;
}

.case-card__arrow-circle {
  width: 36px;
  height: 36px;
  border-radius: 50%;
  border: 1px solid #e2e8f0;
  background-color: #FAFAFA;
  color: var(--color-accent);
  display: flex;
  align-items: center;
  justify-content: center;
  box-shadow: 0 4px 6px -1px rgba(0, 0, 0, 0.05), 0 2px 4px -1px rgba(0, 0, 0, 0.03);
  transition: all 0.3s cubic-bezier(0.4, 0, 0.2, 1);
}

.case-card__arrow-icon {
  width: 18px;
  height: 18px;
  transform: rotate(90deg);
  /* Points down on mobile */
  transition: transform 0.3s ease;
}

@media (min-width: 576px) {
  .case-card__arrow {
    margin: 0 -8px;
    /* Slightly overlap borders for a tight, unified card design */
    align-self: center;
  }

  .case-card__arrow-icon {
    transform: rotate(0deg);
    /* Points right on desktop */
  }
}

.case-card--placeholder {
  border-style: dashed;
  background-color: transparent;
  justify-content: center;
}

.case-card--placeholder:hover {
  transform: none;
  box-shadow: none;
}

.case-card__body--placeholder {
  display: flex;
  align-items: center;
  justify-content: center;
  flex-grow: 1;
  min-height: 200px;
}

.case-card__placeholder-text {
  color: var(--color-text-sub);
  font-size: 0.95rem;
  text-align: center;
  margin: 0;
}

@media (max-width: 960px) {
  .case-card {
    padding: 1.5rem;
  }

  .case-card__name {
    font-size: 1.3rem;
  }

  .case-card__total {
    font-size: 1.8rem;
  }
}

/* ==========================================================================
   税理士事務所向けページ (page-for-tax-firm)
   ========================================================================== */

/* --- ファーストビュー --- */
.tax-firm-kv {
  background-color: var(--color-bg-dark);
  border-bottom: 1px solid #eee;
  padding: 80px 5% 72px;
}

.tax-firm-kv__inner {
  max-width: 800px;
  margin: 0 auto;
  text-align: left;
}

.tax-firm-kv__tag {
  display: inline-block;
  font-family: var(--font-sans);
  font-size: 1rem;
  font-weight: bold;
  letter-spacing: 0.12em;
  color: var(--color-main);
  border: 1px solid var(--color-main);
  padding: 4px 12px;
  border-radius: 2px;
  margin-bottom: 1.4rem;
  margin-left: -0.8rem;
}

.tax-firm-kv__title {
  font-family: var(--font-serif);
  font-size: clamp(1.6rem, 4vw, 2.8rem);
  font-weight: bold;
  line-height: 1.4;
  color: var(--color-text);
  margin: 0 0 1.2rem;
}

.tax-firm-kv__title span {
  display: block;
  font-size: clamp(1rem, 2.5vw, 1.3rem);
  color: var(--color-text-sub);
  font-weight: 400;
  margin-bottom: 0.3em;
}

.tax-firm-kv__lead {
  font-family: var(--font-sans);
  font-size: 1rem;
  color: var(--color-text-sub);
  line-height: 1.8;
  margin: 0;
}

/* --- 共通セクション --- */
.tax-firm-section {
  padding: 80px 5%;
  background-color: var(--color-bg);
}

.tax-firm-section--accent {
  background-color: var(--color-bg-dark);
  border-top: 1px solid #eee;
  border-bottom: 1px solid #eee;
}

.tax-firm-section--white {
  background-color: #fff;
}

.tax-firm-section__inner {
  max-width: 960px;
  margin: 0 auto;
}

.tax-firm-section__title {
  font-family: var(--font-serif);
  font-size: clamp(1.3rem, 3vw, 1.8rem);
  font-weight: bold;
  color: var(--color-text);
  margin: 0 0 2.5rem;
  padding-bottom: 0.8rem;
  border-bottom: 2px solid var(--color-main);
  display: inline-block;
}

/* --- お悩みカード --- */
.tax-firm-problems {
  display: grid;
  grid-template-columns: repeat(auto-fit, minmax(min(100%, 420px), 1fr));
  gap: 8px;
}

.tax-firm-problem-card {
  background-color: #fff;
  border: 1px solid #eee;
  padding: 2rem 2rem 1.8rem;
  position: relative;
  font-family: var(--font-sans);
  box-shadow: 0 4px 12px rgba(0, 0, 0, 0.02);
  transition: box-shadow 0.3s ease;
}

.tax-firm-problem-card:hover {
  box-shadow: 0 8px 24px rgba(0, 0, 0, 0.06);
}

.tax-firm-problem-card__number {
  font-size: 0.75rem;
  font-weight: bold;
  letter-spacing: 0.12em;
  color: var(--color-main);
  display: block;
  margin-bottom: 0.6rem;
}

.tax-firm-problem-card__title {
  font-size: 1rem;
  font-weight: bold;
  color: var(--color-text);
  margin: 0 0 0.8rem;
  line-height: 1.5;
}

.tax-firm-problem-card__text {
  font-size: 0.875rem;
  color: var(--color-text-sub);
  line-height: 1.8;
  margin: 0;
}

/* --- 解決策ボックス --- */
.tax-firm-solution-box {
  background-color: #fff;
  border: 1px solid #eee;
  border-left: 4px solid var(--color-accent);
  padding: 2.5rem 2.5rem 2.5rem 2.8rem;
  box-shadow: 0 4px 12px rgba(0, 0, 0, 0.02);
}

.tax-firm-solution-box__sub {
  font-family: var(--font-sans);
  font-size: 0.75rem;
  font-weight: bold;
  letter-spacing: 0.15em;
  color: var(--color-accent);
  display: block;
  margin-bottom: 0.8rem;
}

.tax-firm-solution-box__main {
  font-family: var(--font-serif);
  font-size: clamp(1.1rem, 2.5vw, 1.5rem);
  font-weight: bold;
  color: var(--color-text);
  line-height: 1.6;
  margin: 0 0 1.2rem;
}

.tax-firm-solution-box__desc {
  font-family: var(--font-sans);
  font-size: 0.925rem;
  color: var(--color-text-sub);
  line-height: 1.9;
  margin: 0;
}

/* --- 選ばれる理由カード --- */
.tax-firm-reasons {
  display: grid;
  grid-template-columns: repeat(auto-fit, minmax(min(100%, 420px), 1fr));
  gap: 8px;
}

.tax-firm-reason-card {
  border: 1px solid #eee;
  padding: 2rem;
  background-color: var(--color-bg-sub);
  font-family: var(--font-sans);
  box-shadow: 0 4px 12px rgba(0, 0, 0, 0.02);
  transition: box-shadow 0.3s ease;
}

.tax-firm-reason-card:hover {
  box-shadow: 0 8px 24px rgba(0, 0, 0, 0.06);
}

.tax-firm-reason-card__num {
  font-size: 0.75rem;
  font-weight: bold;
  letter-spacing: 0.12em;
  color: var(--color-accent);
  display: block;
  margin-bottom: 0.6rem;
}

.tax-firm-reason-card__title {
  font-size: 1rem;
  font-weight: bold;
  color: var(--color-text);
  margin: 0 0 0.8rem;
  line-height: 1.5;
}

.tax-firm-reason-card__desc {
  font-size: 0.875rem;
  color: var(--color-text-sub);
  line-height: 1.8;
  margin: 0;
}

/* --- ご依頼の流れ --- */
.tax-firm-flow {
  display: grid;
  grid-template-columns: repeat(auto-fit, minmax(min(100%, 200px), 1fr));
  gap: 0;
  counter-reset: flow-counter;
}

.tax-firm-flow-step {
  position: relative;
  padding: 2rem 1.8rem;
  background-color: #fff;
  border: 1px solid #eee;
  font-family: var(--font-sans);
  border-right: none;
  box-shadow: 0 4px 12px rgba(0, 0, 0, 0.02);
}

.tax-firm-flow-step:last-child {
  border-right: 1px solid #eee;
}

.tax-firm-flow-step__badge {
  font-size: 0.7rem;
  font-weight: bold;
  letter-spacing: 0.12em;
  color: var(--color-main);
  display: block;
  margin-bottom: 0.6rem;
}

.tax-firm-flow-step__title {
  font-size: 0.975rem;
  font-weight: bold;
  color: var(--color-text);
  margin: 0 0 0.8rem;
}

.tax-firm-flow-step__desc {
  font-size: 0.825rem;
  color: var(--color-text-sub);
  line-height: 1.8;
  margin: 0;
}

/* --- CTAセクション --- */
.tax-firm-cta {
  padding: 80px 5%;
  background-color: var(--color-bg-dark);
  text-align: center;
}

.tax-firm-cta__inner {
  max-width: 640px;
  margin: 0 auto;
}

.tax-firm-cta__title {
  font-family: var(--font-serif);
  font-size: clamp(1.3rem, 3vw, 1.8rem);
  font-weight: bold;
  color: var(--color-text);
  margin: 0 0 1rem;
}

.tax-firm-cta__text {
  font-family: var(--font-sans);
  font-size: 0.9rem;
  color: var(--color-text-sub);
  line-height: 1.8;
  margin: 0 0 2rem;
}

.tax-firm-cta__btn {
  display: inline-block;
  font-family: var(--font-sans);
  font-size: 0.85rem;
  font-weight: bold;
  letter-spacing: 0.15em;
  color: #fff;
  background-color: var(--color-main);
  padding: 16px 48px;
  border-radius: 2px;
  text-decoration: none;
  transition: background-color 0.3s ease, transform 0.2s ease, box-shadow 0.3s ease;
  box-shadow: 0 4px 12px rgba(232, 90, 36, 0.25);
}

.tax-firm-cta__btn:hover {
  background-color: #cf4d1c;
  transform: translateY(-2px);
  box-shadow: 0 8px 20px rgba(232, 90, 36, 0.35);
}

/* ==========================================================================
   税理士事務所向けページ レスポンシブ
   ========================================================================== */
@media (max-width: 960px) {
  .tax-firm-kv {
    padding: 60px 5% 56px;
  }

  .tax-firm-section {
    padding: 56px 5%;
  }

  .tax-firm-flow {
    grid-template-columns: 1fr;
  }

  .tax-firm-flow-step {
    border-right: 1px solid #eee;
    border-bottom: none;
  }

  .tax-firm-flow-step:last-child {
    border-bottom: 1px solid #eee;
  }
}

@media (max-width: 600px) {
  .tax-firm-kv {
    padding: 48px 5% 40px;
  }

  .tax-firm-section {
    padding: 48px 5%;
  }

  .tax-firm-cta {
    padding: 56px 5%;
  }

  .tax-firm-solution-box {
    padding: 1.6rem 1.6rem 1.6rem 1.8rem;
  }

  .tax-firm-problem-card,
  .tax-firm-reason-card {
    padding: 1.4rem;
  }
}

/* ==========================================================================
   経理外注 5つのステップ セクション
   ========================================================================== */
.outsourcing-steps-section {
  background-color: #eaf5fc;
  margin-top: 80px;
}

.outsourcing-steps-container {
  max-width: 900px;
  margin: 0 auto;
  padding: 60px 20px;
}

/* --- Header --- */
.outsourcing-steps-header {
  text-align: center;
  margin-bottom: 50px;
}

.outsourcing-steps-header h2 {
  color: #0b457a;
  line-height: 1.4;
  margin-bottom: 20px;
  font-size: 28px;
}

.outsourcing-steps-subtitle {
  display: block;
  font-size: 20px;
  font-weight: normal;
  margin-bottom: 4px;
}

.outsourcing-steps-main-title {
  display: block;
  font-size: 30px;
  margin-bottom: 4px;
}

.outsourcing-steps-step-title {
  display: block;
  font-size: 28px;
}

.outsourcing-steps-header-desc {
  font-size: 0.92rem;
  max-width: 520px;
  margin: 0 auto;
  line-height: 1.8;
  color: #333;
  text-align: left;
}

.outsourcing-steps-steps {
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: 24px;
  margin-bottom: 60px;
  position: relative;
}

.outsourcing-steps-card {
  /* 👇 必須: after要素の絶対配置の基準（起算点）にするため追加 */
  position: relative;

  display: flex;
  flex-direction: column;
  align-items: center;
  text-align: left;
  background: rgba(255, 255, 255, 1);
  border-radius: 12px;
  padding: 24px 24px 24px;
  box-shadow: 0 4px 15px rgba(0, 0, 0, 0.05);
  gap: 16px;
  border: 1px solid #dbe9f4;
}

/* Step 3: 2カラム横断 */
.outsourcing-steps-card--wide {
  grid-column: 1 / -1;
  flex-direction: row;
  text-align: left;
  gap: 40px;
  padding: 32px 32px;
}

.outsourcing-steps-image {
  flex: 0 0 160px;
  text-align: center;
  display: flex;
}

.outsourcing-steps-image img {
  max-width: 100%;
  height: auto;
}

.outsourcing-steps-content {
  flex: 1;
}

.outsourcing-steps-content h3 {
  color: #0b457a;
  font-size: 20px;
  margin-bottom: 10px;
  border-bottom: 2px solid #dbe9f4;
  padding-bottom: 8px;
}

.outsourcing-steps-num {
  font-size: 28px;
  color: #1c68ad;
  margin-right: 8px;
}

.outsourcing-steps-content p {
  font-size: 1rem;
  color: #333;
}

.outsourcing-steps-highlight {
  background: linear-gradient(transparent 60%, #ffd9a8 60%);
  font-weight: bold;
}

/* --- Comparison --- */
.outsourcing-steps-comparison {
  background: #FFF;
  border-radius: 16px;
  padding: 30px;
  box-shadow: 0 4px 15px rgba(0, 0, 0, 0.05);
  border: 2px solid #e0ebf3;
}

.outsourcing-steps-comparison-title {
  text-align: center;
  font-size: 20px;
  margin-bottom: 25px;
  color: #333;
}

.outsourcing-steps-comparison-grid {
  display: flex;
  gap: 20px;
}

.outsourcing-steps-comp-col {
  flex: 1;
  border-radius: 12px;
  overflow: hidden;
}

.outsourcing-steps-comp-header {
  text-align: center;
  padding: 12px;
  font-weight: bold;
  color: #fff;
}

.outsourcing-steps-comp-col--before .outsourcing-steps-comp-header {
  background-color: #aebfd1;
}

.outsourcing-steps-comp-col--after .outsourcing-steps-comp-header {
  background-color: #e58d2b;
}

.outsourcing-steps-comp-body {
  padding: 20px;
}

.outsourcing-steps-comp-col--before .outsourcing-steps-comp-body {
  background-color: #f2f6fa;
}

.outsourcing-steps-comp-col--after .outsourcing-steps-comp-body {
  background-color: #fef8f0;
}

.outsourcing-steps-comp-list {
  list-style: none;
  padding: 0;
  margin: 0;
}

.outsourcing-steps-comp-list li {
  display: flex;
  align-items: flex-start;
  margin-bottom: 16px;
  font-size: 15px;
  background: #fff;
  padding: 12px;
  border-radius: 8px;
  box-shadow: 0 1px 3px rgba(0, 0, 0, 0.05);
  color: #333;
}

.outsourcing-steps-comp-list li:last-child {
  margin-bottom: 0;
}

/* --- Responsive --- */
@media (max-width: 768px) {
  .outsourcing-steps-steps {
    grid-template-columns: 1fr;
  }

  .outsourcing-steps-content h3 {
    font-size: 1.2rem;
  }

  .outsourcing-steps-image {
    max-width: 120px;
    height: auto;
    display: flex;
    flex: unset;
  }

  .outsourcing-steps-card--wide {
    grid-column: auto;
    flex-direction: column;
    text-align: center;
    padding: 24px;
    gap: 16px;
  }

  .outsourcing-steps-comparison {
    background-color: unset;
    border: unset;
    padding: unset;
  }

  .outsourcing-steps-comparison-grid {
    flex-direction: column;
  }

  .outsourcing-steps-main-title {
    font-size: 24px;
  }

  .outsourcing-steps-step-title {
    font-size: 22px;
  }
}