/* 仕訳ドック LP — 見た目
   方針: 白地・濃紺・ロゴの青。会計のレポートらしく静かに。グラフの画像が主役で、文字は少なく余白は広く。
   見出しの下の青い線は、図解レポートの各ページの見出しの線に合わせている。 */

:root {
  --navy: #0f2747;
  --navy-2: #1c3a63;
  --blue: #2b93d9;        /* ロゴの青。線と飾りに使う（白地の小さな文字には使わない） */
  --blue-ink: #1d6aa8;    /* 文字に使う青（白地で読める濃さ） */
  --ink: #1b2230;
  --ink-2: #485263;
  --ink-3: #6a7385;
  --line: #e3e7ee;
  --line-2: #cdd5e0;
  --tint: #f5f7fa;
  --tint-2: #edf1f6;
  --flag: #a8530d;        /* 「気になる」の印 */
  --flag-bg: #fdf4e8;
  --white: #ffffff;
  --radius: 6px;
  --shadow: 0 1px 2px rgb(15 39 71 / 0.06), 0 12px 32px -12px rgb(15 39 71 / 0.22);
  --gutter: clamp(16px, 4vw, 40px);
  --head-h: 64px;
  color-scheme: light;
}

*, *::before, *::after { box-sizing: border-box; }
[hidden] { display: none !important; }
html { scroll-behavior: smooth; scroll-padding-top: calc(var(--head-h) + 12px); -webkit-text-size-adjust: 100%; }
@media (prefers-reduced-motion: reduce) { html { scroll-behavior: auto; } }
body {
  margin: 0;
  background: var(--white);
  color: var(--ink);
  font-family: "Noto Sans JP", "Hiragino Sans", "Hiragino Kaku Gothic ProN", Meiryo, sans-serif;
  font-size: 16px;
  line-height: 1.85;
  -webkit-font-smoothing: antialiased;
  overflow-x: hidden;
  word-break: auto-phrase;   /* 日本語を文節の切れ目で折り返す（Chrome・Edge。ほかは普段どおり） */
}
h1, h2, h3, p, ul, ol, dl, dd, figure { margin: 0; }
ul, ol { padding: 0; list-style: none; }
img { max-width: 100%; height: auto; display: block; }
a { color: var(--blue-ink); }
button { font: inherit; color: inherit; }
:focus-visible { outline: 2px solid var(--blue); outline-offset: 2px; }

/* 日本語の見出しや短い文を、文節の切れ目で折り返す（Chrome・Edge） */
h1, h2, h3, .sec-lead, .kicker, .hero-lead, .cap, .deliv-meta, .pains-close, .stat-l, .step-meta, .disclaimer {
  word-break: auto-phrase;
  overflow-wrap: anywhere;
}

.wrap { max-width: 1120px; margin: 0 auto; padding-inline: var(--gutter); }

.skip { position: absolute; left: -9999px; top: 8px; background: var(--navy); color: #fff; padding: 8px 14px; z-index: 50; }
.skip:focus { left: 8px; }
.noscript { padding: 16px var(--gutter); background: var(--flag-bg); color: var(--flag); text-align: center; }

/* ---------- ボタン ---------- */
.btn {
  display: inline-flex; align-items: center; justify-content: center; gap: 8px;
  border-radius: 4px; border: 1px solid transparent;
  font-weight: 700; text-decoration: none; letter-spacing: 0.02em; line-height: 1.4;
  cursor: pointer; transition: background-color .15s, color .15s, border-color .15s;
  text-align: center;
}
.btn-sm { font-size: 13px; padding: 8px 16px; }
.btn-lg { font-size: 15px; padding: 15px 26px; }
.btn-block { width: 100%; }
.btn-solid { background: var(--navy); color: #fff; }
.btn-solid:hover { background: var(--navy-2); color: #fff; }
.btn-ghost { background: #fff; color: var(--navy); border-color: var(--navy); }
.btn-ghost:hover { background: var(--tint-2); color: var(--navy); }
.btn-white { background: #fff; color: var(--navy); }
.btn-white:hover { background: var(--tint-2); color: var(--navy); }
.btn[disabled] { opacity: .6; cursor: progress; }
.text-link { font-weight: 700; text-decoration: none; color: var(--blue-ink); }
.text-link:hover { text-decoration: underline; }

/* ---------- ヘッダー ---------- */
.site-head {
  position: sticky; top: 0; z-index: 20;
  background: rgb(255 255 255 / 0.94);
  backdrop-filter: saturate(1.4) blur(8px);
  border-bottom: 1px solid var(--line);
}
.head-row { height: var(--head-h); display: flex; align-items: center; justify-content: space-between; gap: 12px; }
.brand { display: flex; align-items: center; gap: 14px; text-decoration: none; color: var(--navy); min-width: 0; }
.brand img { height: 34px; width: auto; flex: none; }
.brand-name { font-weight: 700; font-size: 15px; letter-spacing: 0.04em; padding-left: 14px; border-left: 1px solid var(--line-2); white-space: nowrap; overflow: hidden; text-overflow: ellipsis; }
.head-nav { display: flex; align-items: center; gap: 10px; flex: none; }
.lang { display: flex; border: 1px solid var(--line-2); border-radius: 4px; overflow: hidden; }
.lang button { border: 0; background: #fff; padding: 6px 9px; font-size: 12px; font-weight: 700; color: var(--ink-3); cursor: pointer; }
.lang button + button { border-left: 1px solid var(--line-2); }
.lang button[aria-pressed="true"] { background: var(--navy); color: #fff; }

/* ---------- ヒーロー ---------- */
.hero { padding-block: clamp(48px, 7vw, 96px) clamp(56px, 8vw, 104px); }
.hero-grid { display: grid; grid-template-columns: minmax(0, 1fr) minmax(0, 1fr); gap: clamp(32px, 5vw, 64px); align-items: center; }
.kicker {
  display: inline-block; font-size: 13px; font-weight: 700; letter-spacing: 0.08em; color: var(--blue-ink);
  padding-bottom: 6px; border-bottom: 2px solid var(--blue); margin-bottom: 22px;
}
.hero-title {
  font-size: clamp(30px, 3.9vw, 46px); line-height: 1.38; font-weight: 700; color: var(--navy);
  letter-spacing: 0.01em; font-feature-settings: "palt"; margin-bottom: 22px;
}
.hero-title--m { font-size: clamp(27px, 3.3vw, 40px); }
.hero-lead { font-size: clamp(15px, 1.35vw, 17px); color: var(--ink-2); max-width: 34em; margin-bottom: 30px; }
.cta-row { display: flex; flex-wrap: wrap; gap: 12px; }
.hero-stats { margin-top: 36px; padding-top: 22px; border-top: 1px solid var(--line); }
.hero-stats-label { font-size: 12px; color: var(--ink-3); letter-spacing: 0.06em; margin-bottom: 10px; }
.hero-stats-row { display: flex; align-items: flex-end; gap: clamp(16px, 2.4vw, 30px); flex-wrap: wrap; }
.stat { display: flex; flex-direction: column; }
.stat-v { font-size: clamp(26px, 2.6vw, 32px); font-weight: 700; color: var(--navy); line-height: 1.15; font-variant-numeric: tabular-nums; }
.stat-l { font-size: 12.5px; color: var(--ink-3); }
.stat-arrow { width: 28px; height: 1px; background: var(--line-2); position: relative; margin-bottom: 26px; }
.stat-arrow::after { content: ""; position: absolute; right: 0; top: -4px; border: 4px solid transparent; border-left: 6px solid var(--line-2); border-right: 0; }

.hero-fig { min-width: 0; }
.sheet-stack { position: relative; padding: 6% 0 0 7%; }
.sheet { border: 1px solid var(--line); background: #fff; border-radius: 3px; }
.sheet-back { position: absolute; top: 0; left: 0; width: 76%; opacity: .9; box-shadow: var(--shadow); }
.sheet-front { position: relative; width: 100%; padding: 0; box-shadow: var(--shadow); }
.sheet-front img { width: 100%; border-radius: 3px; }
.sample-tag {
  display: inline-block; font-size: 11.5px; font-weight: 700; letter-spacing: 0.06em; line-height: 1.5;
  color: #fff; background: var(--navy); padding: 3px 9px; border-radius: 3px; white-space: nowrap;
}
.sheet-stack .sample-tag { position: absolute; right: 10px; bottom: 10px; }
.cap { font-size: 12.5px; color: var(--ink-3); line-height: 1.7; margin-top: 12px; }

/* ---------- セクション共通 ---------- */
.sec { padding-block: clamp(64px, 9vw, 112px); }
.sec-tint { background: var(--tint); }
.sec-head { border-bottom: 3px solid var(--blue); padding-bottom: 18px; margin-bottom: clamp(32px, 4.5vw, 52px); }
.sec-num { font-size: 13px; font-weight: 700; color: var(--blue-ink); letter-spacing: 0.12em; font-variant-numeric: tabular-nums; margin-bottom: 4px; }
.sec-head h2 { font-size: clamp(24px, 2.8vw, 32px); line-height: 1.45; color: var(--navy); font-feature-settings: "palt"; }
.sec-lead { color: var(--ink-2); margin-top: 8px; max-width: 46em; }

/* ---------- 悩み ---------- */
.pains-grid { display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 24px; }
.pain-card { background: #fff; border: 1px solid var(--line); border-radius: var(--radius); padding: clamp(22px, 3vw, 32px); }
.pain-who { font-size: 18px; font-weight: 700; color: var(--navy); }
.pain-role { font-size: 13px; color: var(--ink-3); margin-bottom: 16px; }
.pain-card li { position: relative; padding: 12px 0 12px 28px; border-top: 1px solid var(--line); }
.pain-card li::before { content: ""; position: absolute; left: 4px; top: 22px; width: 12px; height: 2px; background: var(--blue); }
.pains-close { margin-top: 32px; font-size: clamp(16px, 1.6vw, 19px); font-weight: 700; color: var(--navy); text-align: center; }

/* ---------- なぜ仕訳帳なのか ---------- */
.why-grid { display: grid; grid-template-columns: minmax(0, 1fr) 128px minmax(0, 1.35fr); align-items: center; }
.why-box { background: #fff; border: 1px solid var(--line-2); border-radius: var(--radius); padding: clamp(20px, 2.6vw, 28px); }
.why-box-je { box-shadow: var(--shadow); }
.why-label { font-size: 13px; font-weight: 700; color: var(--ink-3); letter-spacing: 0.06em; margin-bottom: 12px; }
.why-total { display: flex; justify-content: space-between; align-items: baseline; gap: 12px; padding: 14px 16px; background: var(--tint-2); border-radius: 4px; font-weight: 700; color: var(--navy); font-size: 17px; }
.why-amt { font-variant-numeric: tabular-nums; white-space: nowrap; font-weight: 700; color: var(--navy); }
.why-note { font-size: 13px; color: var(--ink-3); margin-top: 12px; }
.why-sub { font-size: 14.5px; font-weight: 700; color: var(--ink); margin-bottom: 8px; }
.why-arrow { position: relative; height: 56px; display: grid; place-items: start center; font-size: 12px; font-weight: 700; color: var(--ink-3); text-align: center; line-height: 1.4; padding: 0 8px; }
.why-arrow::before { content: ""; position: absolute; left: 14px; right: 18px; bottom: 12px; height: 2px; background: var(--line-2); }
.why-arrow::after { content: ""; position: absolute; right: 12px; bottom: 7px; border: 6px solid transparent; border-left: 9px solid var(--line-2); border-right: 0; }
.why-row { display: grid; grid-template-columns: minmax(0, 1fr) auto; align-items: baseline; gap: 4px 12px; padding: 11px 12px; border-top: 1px solid var(--line); }
.why-row:last-child { border-bottom: 1px solid var(--line); }
.why-name b { color: var(--navy); font-weight: 700; margin-right: 8px; }
.why-name-sub { font-size: 13px; color: var(--ink-3); white-space: nowrap; }
.why-row.is-flag { background: var(--flag-bg); box-shadow: inset 3px 0 0 var(--flag); }
.why-flag { grid-column: 1 / -1; display: flex; align-items: flex-start; gap: 8px; font-size: 13px; font-weight: 700; color: var(--flag); line-height: 1.6; }
.why-flag .mark { width: 18px; height: 18px; font-size: 11px; margin-top: 2px; }
.why-story { margin-top: 28px; display: flex; justify-content: space-between; align-items: flex-start; gap: 16px; padding: 20px 24px; background: var(--tint); border-left: 4px solid var(--navy); border-radius: 0 var(--radius) var(--radius) 0; }
.why-story p { font-size: clamp(15.5px, 1.6vw, 18px); font-weight: 700; color: var(--navy); line-height: 1.75; max-width: 44em; }

/* ---------- 受け取ったあと ---------- */
.benefit-grid { display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 24px; }
.benefit-card { background: #fff; border: 1px solid var(--line); border-radius: var(--radius); padding: clamp(22px, 3vw, 32px); }
.benefit-who { font-size: 18px; font-weight: 700; color: var(--navy); margin-bottom: 8px; }
.ba { padding: 14px 0 16px; border-top: 1px solid var(--line); }
.ba-now { font-size: 14px; color: var(--ink-3); }
.ba-after { font-size: 16px; font-weight: 700; color: var(--navy); margin-top: 6px; line-height: 1.65; }
.ba-tag { display: inline-block; font-size: 11px; font-weight: 700; line-height: 1.6; padding: 0 7px; border-radius: 3px; margin-right: 8px; vertical-align: 1px; white-space: nowrap; }
.ba-now .ba-tag { background: var(--tint-2); color: var(--ink-3); }
.ba-after .ba-tag { background: var(--navy); color: #fff; }

/* ---------- 届くもの ---------- */
.deliv { margin-bottom: clamp(56px, 7vw, 88px); }
.deliv-head { display: flex; align-items: flex-start; gap: 16px; margin-bottom: 14px; }
.deliv-num {
  flex: none; width: 40px; height: 40px; border-radius: 50%; border: 2px solid var(--blue);
  display: grid; place-items: center; font-weight: 700; color: var(--navy); font-variant-numeric: tabular-nums;
}
.deliv h3 { font-size: clamp(20px, 2.2vw, 24px); color: var(--navy); line-height: 1.4; }
.deliv-meta { font-size: 13.5px; color: var(--ink-3); }
.deliv-body { max-width: 46em; color: var(--ink-2); margin-bottom: 22px; padding-left: 56px; }
.points { margin-top: 8px; display: grid; gap: 4px 28px; }
.points-2 { grid-template-columns: repeat(2, minmax(0, max-content)); }
.points li { position: relative; padding-left: 18px; color: var(--ink); font-size: 15px; line-height: 1.7; }
.points li::before { content: ""; position: absolute; left: 3px; top: 0.72em; width: 6px; height: 6px; border-radius: 50%; background: var(--blue); }
.marks { display: flex; flex-wrap: wrap; gap: 8px 22px; margin-top: 12px; }
.marks li { display: flex; align-items: center; gap: 8px; font-weight: 700; color: var(--ink); font-size: 15px; }
.mark {
  flex: none; display: inline-grid; place-items: center; width: 22px; height: 22px; border-radius: 50%;
  background: var(--flag); color: #fff; font-size: 12px; font-weight: 700; line-height: 1;
}

.shot { display: block; position: relative; padding: 0; border: 1px solid var(--line); background: #fff; border-radius: 4px; cursor: zoom-in; overflow: hidden; }
.shot img { width: 100%; }
.shot:hover { border-color: var(--line-2); }
.two-pages { display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 20px; }
.page-shot { box-shadow: var(--shadow); }
.hl { position: absolute; border: 2.5px solid var(--flag); border-radius: 4px; background: rgb(168 83 13 / 0.07); pointer-events: none; }
.hl-tag {
  position: absolute; left: -12px; top: -12px; width: 24px; height: 24px; border-radius: 50%;
  display: grid; place-items: center; background: var(--flag); color: #fff; font-size: 12.5px; font-weight: 700; line-height: 1;
  box-shadow: 0 0 0 2px #fff;
}

/* Excel の抜粋（見本の数字をそのまま表にしたもの） */
.xl { border: 1px solid var(--line-2); border-radius: var(--radius); background: #fff; box-shadow: var(--shadow); overflow: hidden; }
.xl-bar { display: flex; align-items: center; gap: 10px; padding: 10px 14px; background: var(--tint-2); border-bottom: 1px solid var(--line-2); }
.xl-file { font-size: 12.5px; color: var(--ink-2); font-weight: 500; min-width: 0; overflow: hidden; text-overflow: ellipsis; white-space: nowrap; flex: 1; }
.xl-bar .sample-tag { font-size: 11px; padding: 2px 8px; }
.xl-tabs { display: flex; gap: 2px; padding: 10px 12px 0; border-bottom: 1px solid var(--line-2); overflow-x: auto; scrollbar-width: none; }
.xl-tabs::-webkit-scrollbar { display: none; }
.xl-tab {
  flex: none; border: 1px solid transparent; border-bottom: 0; background: none; padding: 8px 14px; font-size: 13.5px;
  color: var(--ink-3); cursor: pointer; border-radius: 4px 4px 0 0; margin-bottom: -1px; white-space: nowrap;
}
.xl-tab:hover { color: var(--navy); }
.xl-tab[aria-selected="true"] { background: #fff; border-color: var(--line-2); color: var(--navy); font-weight: 700; box-shadow: inset 0 3px 0 var(--blue); }
.xl-panel { padding: 16px 0 6px; }
.xl-cap { font-size: 13px; color: var(--ink-3); padding: 0 16px 10px; }
.xl-hint { display: none; }
.xl-scroll { overflow-x: auto; }
.xl-table { width: 100%; border-collapse: collapse; font-size: 13.5px; line-height: 1.55; font-variant-numeric: tabular-nums; }
.xl-table th { background: #eaf3fb; color: var(--navy); font-weight: 700; text-align: left; padding: 8px 14px; border-top: 1px solid var(--line-2); border-bottom: 1px solid var(--line-2); white-space: nowrap; font-size: 12.5px; }
.xl-table td { padding: 8px 14px; border-bottom: 1px solid var(--line); vertical-align: top; }
.xl-table .r { text-align: right; white-space: nowrap; }
.xl-table .vn { color: var(--ink-3); }
.xl-table .nowrap { white-space: nowrap; }
.xl-journal td { min-width: 9em; }
.xl-journal td:first-child { min-width: 0; }
.bar { display: flex; align-items: center; gap: 8px; min-width: 130px; }
.bar-fill { height: 10px; background: var(--blue); border-radius: 2px; }
.bar-num { font-size: 12.5px; color: var(--ink-2); white-space: nowrap; }

.deliv-pair { display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 24px; margin-bottom: clamp(56px, 7vw, 88px); }
.deliv-card { border: 1px solid var(--line); border-radius: var(--radius); padding: clamp(22px, 3vw, 32px); color: var(--ink-2); display: flex; flex-direction: column; gap: 14px; }
.deliv-card .deliv-head { margin-bottom: 0; }
.deliv-card h3 { font-size: clamp(19px, 2vw, 22px); color: var(--navy); line-height: 1.4; }
.big-num { padding: 14px 0; border-top: 1px solid var(--line); border-bottom: 1px solid var(--line); }
.big-num-v { color: var(--flag); font-weight: 700; line-height: 1.1; }
.big-num-v span:first-child { font-size: 48px; font-variant-numeric: tabular-nums; }
.big-num-u { font-size: 18px; margin-left: 4px; }
.big-num-l { font-size: 13px; color: var(--ink-3); margin-top: 4px; }
.push-down { margin-top: auto; }
.memo { background: var(--tint); border-left: 3px solid var(--blue); padding: 16px 18px; border-radius: 0 4px 4px 0; }
.memo-title { font-size: 12.5px; font-weight: 700; color: var(--ink-3); letter-spacing: 0.04em; margin-bottom: 8px; }
.memo ol { counter-reset: q; }
.memo li { counter-increment: q; position: relative; padding-left: 26px; font-size: 14.5px; color: var(--ink); line-height: 1.7; }
.memo li + li { margin-top: 8px; }
.memo li::before { content: "Q" counter(q); position: absolute; left: 0; top: 1px; font-size: 12px; font-weight: 700; color: var(--blue-ink); }

/* 見本のファイル */
.sample-box { border: 2px solid var(--navy); border-radius: var(--radius); padding: clamp(22px, 3.4vw, 40px); }
.sample-head { display: flex; justify-content: space-between; align-items: flex-start; gap: 16px; margin-bottom: 22px; }
.sample-head h3 { font-size: clamp(20px, 2.2vw, 24px); color: var(--navy); }
.sample-head p { color: var(--ink-2); margin-top: 4px; }
.file-row { display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 16px; margin-bottom: 28px; }
.file-btn {
  display: flex; align-items: center; gap: 16px; padding: 18px 20px; border: 1px solid var(--line-2); border-radius: var(--radius);
  text-decoration: none; color: var(--ink); background: #fff; transition: border-color .15s, background-color .15s;
}
.file-btn:hover { border-color: var(--navy); background: var(--tint); }
.file-ext { flex: none; width: 52px; height: 52px; display: grid; place-items: center; border-radius: 4px; background: var(--navy); color: #fff; font-size: 12px; font-weight: 700; letter-spacing: 0.06em; }
.file-text { display: flex; flex-direction: column; min-width: 0; }
.file-name { font-weight: 700; color: var(--navy); line-height: 1.5; }
.file-meta { font-size: 13px; color: var(--ink-3); }
.gallery-label { font-size: 13px; font-weight: 700; color: var(--ink-3); margin-bottom: 12px; letter-spacing: 0.04em; }
.gallery { display: grid; grid-template-columns: repeat(7, minmax(0, 1fr)); gap: 14px; }
.gallery .shot { box-shadow: 0 1px 2px rgb(15 39 71 / 0.06); }
.gallery-cap { font-size: 12px; color: var(--ink-3); margin-top: 6px; line-height: 1.5; }
.gallery-cap b { color: var(--navy); font-weight: 700; margin-right: 4px; font-variant-numeric: tabular-nums; }

/* ---------- 気になる仕訳 ---------- */
.flags { width: 100%; table-layout: fixed; border-collapse: collapse; background: #fff; border: 1px solid var(--line); border-radius: var(--radius); overflow: hidden; font-size: 14px; line-height: 1.65; }
.flags th { text-align: left; font-size: 12.5px; color: var(--navy); background: var(--tint-2); padding: 11px 14px; border-bottom: 1px solid var(--line-2); white-space: nowrap; }
.flags td { padding: 14px; border-bottom: 1px solid var(--line); vertical-align: top; word-break: auto-phrase; overflow-wrap: anywhere; }
.flags th:nth-child(1) { width: 16%; }
.flags th:nth-child(2) { width: 11%; }
.flags th:nth-child(3) { width: 15%; }
.flags th:nth-child(4) { width: 12%; }
.flags th:nth-child(5) { width: 24%; }
.flags th:nth-child(6) { width: 22%; }
.flags tr:last-child td { border-bottom: 0; }
.flag-type { display: inline-flex; align-items: flex-start; gap: 8px; font-weight: 700; color: var(--flag); }
.flag-type::before { content: ""; flex: none; width: 8px; height: 8px; border-radius: 50%; background: var(--flag); margin-top: 8px; }
.flags .date { white-space: pre; font-variant-numeric: tabular-nums; color: var(--ink-2); }
.flags .amt { text-align: right; white-space: nowrap; overflow-wrap: normal; font-variant-numeric: tabular-nums; font-weight: 500; }
.party { font-weight: 500; }
.party-ja { display: block; font-size: 12.5px; color: var(--ink-3); }
.flags .check { color: var(--navy); font-weight: 500; }
.flags-foot { display: grid; grid-template-columns: minmax(0, 3fr) minmax(0, 2fr); gap: 24px; margin-top: 28px; }
.rules-title, .link-note-title { font-size: 14px; font-weight: 700; color: var(--navy); margin-bottom: 10px; display: flex; align-items: center; gap: 8px; }
.rules-list { display: flex; flex-wrap: wrap; gap: 8px; }
.rules-list li { display: inline-flex; align-items: center; gap: 8px; font-size: 13px; background: #fff; border: 1px solid var(--line-2); border-radius: 999px; padding: 4px 6px 4px 12px; }
.rules-list .n { display: inline-grid; place-items: center; min-width: 22px; height: 22px; padding: 0 6px; border-radius: 999px; background: var(--flag-bg); color: var(--flag); font-weight: 700; font-size: 12px; font-variant-numeric: tabular-nums; }
.link-note { background: #fff; border: 1px solid var(--line); border-left: 3px solid var(--flag); border-radius: 0 var(--radius) var(--radius) 0; padding: 16px 18px; font-size: 14px; color: var(--ink-2); }
.disclaimer { margin-top: 24px; font-size: 13.5px; color: var(--ink-2); padding: 12px 16px; background: #fff; border: 1px dashed var(--line-2); border-radius: 4px; }

/* ---------- 向いている会社 ---------- */
.fit-grid { display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); gap: clamp(24px, 4vw, 56px); }
.fit-col h3 { font-size: 18px; color: var(--navy); margin-bottom: 12px; }
.fit-item { display: block; color: var(--ink); }
.fit-next { display: block; font-size: 13px; color: var(--ink-3); margin-top: 2px; }

/* 料金・よくある質問のあとのボタン */
.cta-band { margin-top: 40px; text-align: center; }
.cta-band p { color: var(--ink-2); margin-bottom: 16px; }
.cta-band .cta-row { justify-content: center; }

/* ---------- 進め方 ---------- */
.steps { display: grid; grid-template-columns: repeat(4, minmax(0, 1fr)); gap: 0; counter-reset: step; }
.step { counter-increment: step; position: relative; padding: 0 20px 0 0; }
.step-dot {
  position: relative; z-index: 1; width: 44px; height: 44px; border-radius: 50%; background: var(--navy); color: #fff;
  display: grid; place-items: center; font-weight: 700; font-variant-numeric: tabular-nums; margin-bottom: 18px;
}
.step::before { content: ""; position: absolute; top: 22px; left: 44px; right: 0; height: 2px; background: var(--line-2); }
.step:last-child::before { display: none; }
.step h3 { font-size: 18px; color: var(--navy); line-height: 1.45; }
.step-meta { font-size: 13px; font-weight: 700; color: var(--blue-ink); margin: 2px 0 8px; }
.step p:last-child { font-size: 14.5px; color: var(--ink-2); line-height: 1.75; }

/* ---------- 料金 ---------- */
.price-card { display: grid; grid-template-columns: minmax(0, 1fr) minmax(0, 1fr); background: #fff; border: 1px solid var(--line); border-radius: var(--radius); overflow: hidden; box-shadow: var(--shadow); }
.price-main { padding: clamp(24px, 3.4vw, 40px); border-right: 1px solid var(--line); }
.price-scope { font-size: 13px; font-weight: 700; color: var(--ink-3); letter-spacing: 0.06em; margin-bottom: 16px; }
.price-std { display: flex; align-items: baseline; gap: 12px; color: var(--ink-3); }
.price-std-v { font-size: 20px; text-decoration: line-through; text-decoration-thickness: 1px; font-variant-numeric: tabular-nums; }
.price-mon { margin-top: 10px; }
.price-mon-label { display: inline-block; font-size: 12.5px; font-weight: 700; color: var(--flag); background: var(--flag-bg); padding: 3px 10px; border-radius: 3px; }
.price-mon-v { font-size: clamp(40px, 5vw, 56px); font-weight: 700; color: var(--navy); line-height: 1.2; font-variant-numeric: tabular-nums; letter-spacing: 0.01em; }
.price-only { font-size: clamp(22px, 2.6vw, 28px); font-weight: 700; color: var(--navy); line-height: 1.45; }
.price-only-note { color: var(--ink-2); margin-top: 8px; }
.price-credit { margin-top: 20px; font-size: 14px; color: var(--ink-2); padding-top: 16px; border-top: 1px solid var(--line); }
.price-side { padding: clamp(24px, 3.4vw, 40px); background: var(--tint); }
.price-side h3 { font-size: 15px; color: var(--navy); margin-bottom: 12px; }
.price-extra { margin-top: 18px; font-size: 13px; color: var(--ink-3); }

.check-list li { position: relative; padding: 12px 0 12px 32px; border-top: 1px solid var(--line); color: var(--ink); }
.check-list li:last-child { border-bottom: 1px solid var(--line); }
.check-list li::before {
  content: ""; position: absolute; left: 4px; top: 19px; width: 14px; height: 8px;
  border-left: 2px solid var(--blue); border-bottom: 2px solid var(--blue); transform: rotate(-45deg);
}
.note-list li::before { width: 12px; height: 0; top: 24px; left: 4px; border-left: 0; border-bottom: 2px solid var(--flag); transform: none; }
.price-side .check-list li { font-size: 14.5px; padding-block: 10px; }
.price-side .check-list li::before { top: 17px; }

/* ---------- データの扱いと限界 ---------- */
.trust-grid { display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); gap: clamp(24px, 4vw, 56px); }
.trust-col h3 { font-size: 18px; color: var(--navy); margin-bottom: 12px; }

/* ---------- よくある質問 ---------- */
.faq { border-top: 1px solid var(--line-2); }
.faq details { border-bottom: 1px solid var(--line-2); }
.faq summary {
  list-style: none; cursor: pointer; padding: 20px 44px 20px 0; position: relative;
  font-weight: 700; color: var(--navy); font-size: clamp(15.5px, 1.6vw, 17px); line-height: 1.6;
}
.faq summary::-webkit-details-marker { display: none; }
.faq summary::before { content: "Q"; color: var(--blue-ink); margin-right: 12px; font-variant-numeric: tabular-nums; }
.faq summary::after { content: ""; position: absolute; right: 10px; top: 50%; width: 10px; height: 10px; border-right: 2px solid var(--ink-3); border-bottom: 2px solid var(--ink-3); transform: translateY(-70%) rotate(45deg); transition: transform .15s; }
.faq details[open] summary::after { transform: translateY(-30%) rotate(225deg); }
.faq .a { padding: 0 0 22px 28px; color: var(--ink-2); max-width: 50em; }

/* ---------- 運営者 ---------- */
.about-grid { display: grid; grid-template-columns: minmax(0, 3fr) minmax(0, 2fr); gap: clamp(28px, 5vw, 64px); align-items: start; }
.about-name { font-size: 20px; font-weight: 700; color: var(--navy); margin-bottom: 10px; display: flex; flex-wrap: wrap; align-items: baseline; gap: 4px 14px; }
.about-name-en { font-size: 13.5px; font-weight: 500; color: var(--ink-3); }
.about-co > p { color: var(--ink-2); }
.facts { display: flex; flex-wrap: wrap; gap: 12px 40px; margin: 22px 0; padding: 16px 0; border-top: 1px solid var(--line); border-bottom: 1px solid var(--line); }
.facts dt { font-size: 12.5px; color: var(--ink-3); }
.facts dd { font-weight: 700; color: var(--navy); }
.person { display: flex; gap: 20px; align-items: flex-start; border: 1px solid var(--line); border-radius: var(--radius); padding: 22px; background: #fff; }
.person img { width: 96px; height: 96px; border-radius: 50%; object-fit: cover; flex: none; background: var(--tint-2); }
.person-label { font-size: 12px; color: var(--ink-3); letter-spacing: 0.04em; }
.person-name { font-size: 19px; font-weight: 700; color: var(--navy); line-height: 1.5; }
.person-role { font-size: 13px; color: var(--blue-ink); font-weight: 700; margin-bottom: 8px; }
.person-bio { font-size: 14px; color: var(--ink-2); line-height: 1.75; }

/* ---------- 最後のボタンとフォーム ---------- */
.sec-navy { background: var(--navy); color: #fff; }
.contact-grid { display: grid; grid-template-columns: minmax(0, 5fr) minmax(0, 6fr); gap: clamp(32px, 5vw, 64px); align-items: start; }
.contact-text h2 { font-size: clamp(26px, 3.2vw, 36px); line-height: 1.4; font-feature-settings: "palt"; margin-bottom: 16px; }
.contact-text > p { color: rgb(255 255 255 / 0.82); margin-bottom: 28px; }
.file-col { display: grid; gap: 12px; max-width: 460px; }
.file-btn-dark { background: transparent; border-color: rgb(255 255 255 / 0.35); color: #fff; }
.file-btn-dark:hover { background: rgb(255 255 255 / 0.08); border-color: #fff; }
.file-btn-dark .file-ext { background: #fff; color: var(--navy); }
.file-btn-dark .file-name { color: #fff; }
.file-btn-dark .file-meta { color: rgb(255 255 255 / 0.72); }
.final-tag { margin-top: 14px; }
.sample-tag-light { background: rgb(255 255 255 / 0.14); color: #fff; }
.alt-email { margin-top: 20px; font-size: 14px; color: rgb(255 255 255 / 0.82); }
.alt-email a { color: #fff; }
.form-card { background: #fff; color: var(--ink); border-radius: var(--radius); padding: clamp(22px, 3.4vw, 36px); }
.form-card h3 { font-size: 20px; color: var(--navy); }
.form-lead { font-size: 14px; color: var(--ink-2); margin: 4px 0 18px; }
.field { margin-bottom: 14px; }
.field label { display: flex; align-items: center; gap: 8px; font-size: 14px; font-weight: 700; color: var(--ink); margin-bottom: 6px; }
.req, .opt { font-size: 11px; font-weight: 700; padding: 1px 7px; border-radius: 3px; }
.req { background: var(--navy); color: #fff; }
.opt { background: var(--tint-2); color: var(--ink-3); }
.field input, .field select, .field textarea {
  width: 100%; font: inherit; font-size: 16px; color: var(--ink); background: #fff;
  border: 1px solid var(--line-2); border-radius: 4px; padding: 11px 12px; line-height: 1.5;
}
.field textarea { resize: vertical; min-height: 104px; }
.field input:focus, .field select:focus, .field textarea:focus { outline: 2px solid var(--blue); outline-offset: 0; border-color: var(--blue); }
.field [aria-invalid="true"] { border-color: #b42318; }
.hp { position: absolute; left: -9999px; width: 1px; height: 1px; overflow: hidden; }
.form-privacy { font-size: 12.5px; color: var(--ink-3); margin: 6px 0 16px; }
.form-status { margin-top: 12px; font-size: 14px; min-height: 1.5em; }
.form-status.ok { color: #1f7a4d; font-weight: 700; }
.form-status.err { color: #b42318; font-weight: 700; }
.form-status.info { color: var(--ink-2); }

/* ---------- フッター ---------- */
.site-foot { background: #fff; border-top: 1px solid var(--line); padding-block: 48px 32px; font-size: 13px; color: var(--ink-3); }
.foot-grid { display: grid; grid-template-columns: minmax(0, 1fr) minmax(0, 2fr); gap: 32px; }
.foot-grid img { height: 30px; width: auto; }
.foot-co { margin-top: 10px; }
.foot-offices p + p { margin-top: 6px; }
.foot-offices strong { color: var(--ink-2); margin-right: 10px; }
.foot-bottom { display: flex; flex-wrap: wrap; justify-content: space-between; gap: 8px 24px; margin-top: 32px; padding-top: 20px; border-top: 1px solid var(--line); font-size: 12px; }

/* ---------- 画像の拡大 ---------- */
.viewer { width: min(1280px, 96vw); max-width: none; max-height: 94vh; padding: 0; border: 0; border-radius: var(--radius); background: #fff; box-shadow: 0 30px 80px rgb(0 0 0 / 0.4); }
.viewer::backdrop { background: rgb(9 20 38 / 0.72); }
.viewer-bar { display: flex; justify-content: space-between; align-items: center; gap: 12px; padding: 10px 12px 10px 18px; border-bottom: 1px solid var(--line); position: sticky; top: 0; background: #fff; }
.viewer-cap { font-size: 14px; font-weight: 700; color: var(--navy); min-width: 0; }
.viewer-nav { display: flex; gap: 6px; flex: none; }
.icon-btn { width: 40px; height: 40px; border: 1px solid var(--line-2); background: #fff; border-radius: 4px; font-size: 22px; line-height: 1; cursor: pointer; color: var(--navy); }
.icon-btn:hover { background: var(--tint); }
.viewer-body { padding: 12px; overflow: auto; max-height: calc(94vh - 62px); }
.viewer-body img { width: 100%; height: auto; }

/* ---------- 画面の幅ごとの調整 ---------- */
@media (max-width: 960px) {
  .hero-grid { display: flex; flex-direction: column; align-items: stretch; gap: 0; }
  .hero-text { display: contents; }
  .kicker { order: 1; align-self: flex-start; }
  .hero-title { order: 2; }
  .hero-fig { order: 3; max-width: 640px; margin: 0 0 26px; }
  .hero-lead { order: 4; }
  .hero-cta { order: 5; }
  .hero-stats { order: 6; }
  .why-grid { grid-template-columns: 1fr; }
  .why-arrow { height: 64px; place-items: center; padding: 0 0 0 40px; text-align: left; justify-items: start; }
  .why-arrow::before { left: 18px; right: auto; top: 6px; bottom: 6px; width: 2px; height: auto; }
  .why-arrow::after { left: 13px; right: auto; bottom: 0; border: 6px solid transparent; border-top: 9px solid var(--line-2); border-bottom: 0; }
  .steps { grid-template-columns: repeat(2, minmax(0, 1fr)); row-gap: 36px; }
  .step:nth-child(2)::before { display: none; }
  .contact-grid, .about-grid { grid-template-columns: 1fr; }
  .flags-foot { grid-template-columns: 1fr; }
  .gallery { grid-template-columns: repeat(4, minmax(0, 1fr)); }
}

@media (max-width: 760px) {
  :root { --head-h: 58px; }
  body { font-size: 15.5px; }
  .hide-sm { display: none; }
  .brand img { height: 26px; }
  .brand-name { font-size: 12.5px; padding-left: 10px; white-space: normal; line-height: 1.3; word-break: auto-phrase; }
  .brand { gap: 10px; }
  .btn-lg { width: 100%; }
  .pains-grid, .deliv-pair, .two-pages, .file-row, .trust-grid, .price-card, .foot-grid, .benefit-grid, .fit-grid { grid-template-columns: 1fr; }
  .points-2 { grid-template-columns: 1fr; }
  .hero { padding-top: 32px; }
  .kicker { margin-bottom: 16px; }
  .hero-fig .cap { display: none; }  /* 画像の上の「見本・架空の会社」の札で足りる */
  .why-story { flex-direction: column; padding: 18px; }
  .price-main { border-right: 0; border-bottom: 1px solid var(--line); }
  .deliv-body { padding-left: 0; }
  .gallery { grid-template-columns: repeat(3, minmax(0, 1fr)); gap: 10px; }
  .sample-head { flex-direction: column; }
  .hero-stats-row { gap: 14px 20px; }
  .stat-arrow { width: 18px; }

  .steps { grid-template-columns: 1fr; row-gap: 0; }
  .step { display: grid; grid-template-columns: 44px minmax(0, 1fr); column-gap: 16px; padding: 0 0 24px; }
  .step-dot { margin: 0; grid-row: span 3; }
  .step::before { display: block; top: 44px; bottom: 0; left: 21px; right: auto; width: 2px; height: auto; }
  .step:nth-child(2)::before { display: block; }
  .step:last-child::before { display: none; }

  /* Excel の抜粋: 詰めて、入りきらない分は横にずらして見る */
  .xl-table { font-size: 13px; }
  .xl-table th, .xl-table td { padding: 8px 10px; }
  .xl-cycle td:first-child { white-space: nowrap; }
  .xl-cycle .bar { min-width: 0; }
  .xl-cycle .bar-fill { display: none; }
  .xl-hint { display: inline; }

  /* 気になる仕訳の表は、スマホでは 1 行を 1 枚のカードにする */
  .flags, .flags tbody, .flags tr, .flags td { display: block; width: 100%; }
  .flags { border: 0; background: none; }
  .flags thead { position: absolute; left: -9999px; }
  .flags tr { background: #fff; border: 1px solid var(--line); border-radius: var(--radius); padding: 6px 16px; margin-bottom: 12px; }
  .flags td { border-bottom: 1px solid var(--line); padding: 10px 0; display: grid; grid-template-columns: 6.5em minmax(0, 1fr); gap: 12px; text-align: left; }
  .flags tr td:last-child { border-bottom: 0; }
  .flags td::before { content: attr(data-label); font-size: 12px; font-weight: 700; color: var(--ink-3); }
  .flags td.first { display: block; }
  .flags td.first::before { display: none; }
  .flags .amt { text-align: left; }
}