/* 長尾元彦税理士事務所 A案：アイボリー×濃紺×真鍮。明朝の見出しで「格」を出す */
:root{
  --bg:#f7f4ee; --paper:#fffdf9; --ink:#14213d; --ink2:#3d4660; --mute:#7a7f8c;
  --line:#ddd5c6; --brass:#a8874a; --brass-d:#8a6d36; --navy:#14213d; --navy2:#1d2c4f;
  --serif:"Shippori Mincho","Hiragino Mincho ProN","Yu Mincho",serif;
  --sans:"Noto Sans JP","Hiragino Sans","Yu Gothic",sans-serif;
  --en:"Cormorant Garamond",Georgia,serif;
}
*{box-sizing:border-box;margin:0;padding:0}
html{scroll-behavior:smooth;scroll-padding-top:72px}
.stat-num,.cost-no,.news time,.btn-gold,.eyebrow,.voice-no,.service-en{font-variant-numeric:lining-nums}
body{background:var(--bg);color:var(--ink);font-family:var(--sans);font-size:16px;line-height:1.9;letter-spacing:.03em;-webkit-font-smoothing:antialiased}
img{max-width:100%;height:auto;display:block}
a{color:inherit;text-decoration:none}
ul,ol{list-style:none}
.sp{display:none}
.wrap{width:min(1120px,100% - 48px);margin-inline:auto}

/* header */
.hd{position:sticky;top:0;z-index:50;background:rgba(247,244,238,.92);backdrop-filter:blur(8px);border-bottom:1px solid var(--line)}
.hd-in{display:flex;align-items:center;justify-content:space-between;height:68px;width:min(1240px,100% - 40px);margin-inline:auto}
.hd-logo{display:flex;align-items:center;gap:12px;font-family:var(--serif);font-weight:700;font-size:19px;letter-spacing:.08em}
.hd-mark{display:grid;place-items:center;width:34px;height:34px;border:1px solid var(--brass);color:var(--brass);font-size:17px}
.nav{display:flex;align-items:center;gap:26px;font-size:13.5px;letter-spacing:.06em}
.nav a:hover{color:var(--brass-d)}
.nav-cta{background:var(--navy);color:#fff!important;padding:9px 20px}
.nav-t,.nav-btn{display:none}

/* buttons */
.btn{display:inline-flex;align-items:center;justify-content:center;gap:12px;min-height:54px;padding:0 30px;font-size:15px;letter-spacing:.08em;transition:.2s}
.btn-primary{background:var(--navy);color:#fff}
.btn-primary:hover{background:var(--navy2)}
.btn-ghost{border:1px solid var(--ink);}
.btn-ghost:hover{background:var(--ink);color:#fff}
.btn small{font-size:11px;opacity:.75;letter-spacing:.12em}

/* FV */
.fv{display:grid;grid-template-columns:1.15fr .85fr;gap:56px;align-items:center;width:min(1240px,100% - 48px);margin:0 auto;padding:72px 0 96px}
.fv-eyebrow{display:inline-block;font-size:13px;color:var(--brass-d);border-top:1px solid var(--brass);border-bottom:1px solid var(--brass);padding:6px 0;margin-bottom:34px;letter-spacing:.08em}
.fv-catch{font-family:var(--serif);font-weight:600;font-size:clamp(40px,5.6vw,78px);line-height:1.32;letter-spacing:.04em}
.fv-lead{margin-top:30px;font-size:16.5px;color:var(--ink2);max-width:34em}
.fv-lead strong{color:var(--ink);background:linear-gradient(transparent 62%,rgba(168,135,74,.28) 62%);font-weight:700}
.fv-actions{display:flex;gap:14px;margin-top:40px;flex-wrap:wrap}
.fv-photo{position:relative}
.fv-photo img{width:100%;aspect-ratio:4/5;object-fit:cover}
.fv-photo::before{content:"";position:absolute;inset:22px -22px -22px 22px;border:1px solid var(--brass);z-index:-1}
.fv-photo figcaption{position:absolute;left:-28px;bottom:36px;background:var(--navy);color:#fff;font-family:var(--serif);font-size:20px;padding:14px 26px;letter-spacing:.14em}
.fv-photo figcaption span{display:block;font-family:var(--sans);font-size:11px;opacity:.7;letter-spacing:.16em}

/* sections */
.sec{padding:120px 0}
.eyebrow{display:flex;align-items:center;gap:14px;font-family:var(--en);font-style:italic;font-size:18px;color:var(--brass-d);margin-bottom:18px;letter-spacing:.06em}
.eyebrow span{font-style:normal;font-size:13px;letter-spacing:.1em;border:1px solid currentColor;padding:1px 8px}
.eyebrow-light{color:#d4b67c}
.h2{font-family:var(--serif);font-weight:600;font-size:clamp(26px,3.2vw,40px);line-height:1.55;letter-spacing:.05em}
.sec-lead{margin-top:22px;color:var(--ink2);max-width:46em}

/* for */
.sec-for{background:var(--paper);border-top:1px solid var(--line);border-bottom:1px solid var(--line)}
.for-grid{display:grid;grid-template-columns:1fr 1fr;gap:28px;margin-top:52px}
.for-card{border:1px solid var(--line);padding:40px 40px 36px;background:var(--bg);position:relative}
.for-card::before{content:"";position:absolute;left:0;top:0;width:4px;height:100%;background:var(--brass)}
.for-label{font-size:12px;letter-spacing:.2em;color:var(--brass-d)}
.for-range{font-family:var(--serif);font-size:clamp(26px,3vw,36px);font-weight:700;margin-top:6px;line-height:1.4}
.for-who{font-family:var(--serif);font-size:19px;margin-top:2px}
.for-desc{margin-top:18px;color:var(--ink2);font-size:15px}
.for-note{margin-top:28px;font-size:13.5px;color:var(--mute)}

/* message */
.msg-grid{display:grid;grid-template-columns:.8fr 1.2fr;gap:64px}
.msg-head{position:sticky;top:120px;align-self:start}
.msg-lines p{font-family:var(--serif);font-size:clamp(18px,1.8vw,22px);line-height:2;padding:16px 0;border-bottom:1px solid var(--line)}
.msg-lines p:first-child{border-top:1px solid var(--line)}
.msg-sub{margin-top:40px;color:var(--ink2);font-size:15px}
.msg-sub p+p{margin-top:1em}
.msg-sign{margin-top:32px;text-align:right;font-size:13px;color:var(--mute);letter-spacing:.1em}
.msg-sign span{font-family:var(--serif);font-size:22px;color:var(--ink);margin-left:16px}

/* voices */
.sec-voices{background:var(--paper);border-top:1px solid var(--line)}
.voices{margin-top:64px;display:grid;gap:0}
.voice{display:grid;grid-template-columns:240px 1fr;gap:56px;padding:56px 0;border-top:1px solid var(--line)}
.voice:last-child{border-bottom:1px solid var(--line)}
.voice-side img{width:100%;aspect-ratio:1;object-fit:cover}
.voice-co{margin-top:16px;font-weight:700;font-size:14.5px}
.voice-name{font-size:13px;color:var(--mute)}
.voice-no{font-family:var(--en);font-style:italic;color:var(--brass-d);font-size:18px}
.voice-h{font-family:var(--serif);font-weight:600;font-size:clamp(21px,2.2vw,27px);line-height:1.6;margin-top:6px}
.voice-meta{margin-top:22px;display:grid;gap:8px;font-size:14px;background:var(--bg);padding:16px 20px}
.voice-meta div{display:grid;grid-template-columns:6em 1fr;gap:12px;align-items:baseline}
.voice-meta dt{color:var(--brass-d);font-weight:700;font-size:12.5px;letter-spacing:.1em}
.tag{display:inline-block;border:1px solid var(--line);background:var(--paper);padding:1px 10px;margin:2px 6px 2px 0;font-size:13px}
.voice-text{margin-top:24px;font-size:15px;color:var(--ink2)}
.voice-text p+p{margin-top:1em}

/* cost */
.sec-cost{background:var(--navy);color:#eef0f5}
.sec-cost .sec-lead{color:#b9bfd0}
.costs{margin-top:60px;display:grid;gap:20px}
.cost{display:grid;grid-template-columns:72px 1fr;grid-template-areas:"no h" "no cols";column-gap:28px;padding:36px 0;border-top:1px solid rgba(255,255,255,.14)}
.cost-no{grid-area:no;font-family:var(--en);font-size:46px;line-height:1;color:#d4b67c}
.cost-h{grid-area:h;font-family:var(--serif);font-size:clamp(20px,2vw,25px);font-weight:600}
.cost-cols{grid-area:cols;display:grid;grid-template-columns:1fr 1fr;gap:20px;margin-top:20px}
.cost-cols>div{padding:22px 24px;font-size:15px}
.cost-loss{background:rgba(255,255,255,.05);color:#c6cbd8}
.cost-gain{background:#f7f4ee;color:var(--ink)}
.cost-k{font-size:12px;font-weight:700;letter-spacing:.14em;margin-bottom:6px}
.cost-loss .cost-k{color:#9aa2b8}
.cost-gain .cost-k{color:var(--brass-d)}
.cost-proof{margin-top:10px;font-size:12.5px;color:var(--brass-d)}
.cost-close{margin-top:56px;font-family:var(--serif);font-size:clamp(20px,2.2vw,28px);text-align:center;line-height:1.8;color:#fff;border:1px solid rgba(212,182,124,.5);padding:34px 24px}

/* profile */
.stats{display:grid;grid-template-columns:repeat(3,1fr);margin-top:56px;border-top:1px solid var(--ink);border-bottom:1px solid var(--line)}
.stat{padding:32px 28px}
.stat+.stat{border-left:1px solid var(--line)}
.stat-num{font-family:var(--en);font-size:64px;font-weight:600;line-height:1;color:var(--ink)}
.stat-num small{font-family:var(--serif);font-size:20px;margin-left:4px}
.stat-label{margin-top:14px;font-size:14px;color:var(--ink2);line-height:1.7}
.profile-grid{display:grid;grid-template-columns:1.4fr .9fr;gap:56px;margin-top:56px}
.career li{display:grid;grid-template-columns:8em 1fr;gap:20px;padding:18px 0;border-bottom:1px solid var(--line);font-size:15px}
.career-when{font-family:var(--serif);font-weight:700;color:var(--brass-d)}
.media{background:var(--paper);border:1px solid var(--line);padding:30px;align-self:start}
.media-h{font-family:var(--serif);font-weight:700;font-size:18px;margin-bottom:12px}
.media li{font-size:14px;padding:10px 0;border-top:1px dashed var(--line);color:var(--ink2)}

/* services */
.sec-services{background:var(--paper);border-top:1px solid var(--line)}
.services{display:grid;grid-template-columns:repeat(2,1fr);gap:0;margin-top:56px;border-top:1px solid var(--line)}
.service{padding:36px 36px 40px 0;border-bottom:1px solid var(--line)}
.service:nth-child(even){padding:36px 0 40px 36px;border-left:1px solid var(--line)}
.service-en{font-family:var(--en);font-style:italic;font-size:16px;color:var(--brass-d)}
.service-h{font-family:var(--serif);font-size:22px;font-weight:600;margin:4px 0 12px}
.service-d{font-size:14.5px;color:var(--ink2)}
.service-li{display:inline-block;margin:10px 8px 0 0;font-size:13px;border:1px solid var(--line);background:var(--bg);padding:3px 12px}

/* news */
.news-grid{display:grid;grid-template-columns:.7fr 1.3fr;gap:56px}
.news li{display:grid;grid-template-columns:7.5em 1fr;gap:20px;padding:22px 0;border-bottom:1px solid var(--line);font-size:15px}
.news li:first-child{border-top:1px solid var(--line)}
.news time{font-family:var(--en);font-size:17px;color:var(--brass-d)}

/* office */
.sec-office{padding-top:0}
.office{margin-top:40px;border-top:1px solid var(--ink)}
.office div{display:grid;grid-template-columns:12em 1fr;gap:24px;padding:20px 0;border-bottom:1px solid var(--line);font-size:15px}
.office dt{font-weight:700;color:var(--ink2)}

/* contact */
.sec-contact{background:var(--navy) linear-gradient(135deg,var(--navy) 0%,var(--navy2) 100%);color:#fff;text-align:center}
.contact-in .eyebrow{justify-content:center}
.sec-contact .sec-lead{margin-inline:auto;color:#c6cbd8}
.contact-btns{display:flex;justify-content:center;gap:16px;margin-top:44px;flex-wrap:wrap}
.btn-gold{background:var(--brass);color:#fff;min-width:300px;font-size:22px;font-family:var(--en);flex-direction:column;gap:0;min-height:76px;line-height:1.2}
.btn-gold:hover{background:var(--brass-d)}
.btn-line{border:1px solid rgba(255,255,255,.5);min-width:300px;flex-direction:column;gap:0;min-height:76px;line-height:1.4}
.btn-line:hover{background:#fff;color:var(--navy)}

/* footer */
.ft{background:#0d1629;color:#aab1c4;padding:56px 0 28px;font-size:13px}
.ft-in{display:flex;justify-content:space-between;gap:32px;flex-wrap:wrap}
.ft-logo{font-family:var(--serif);font-size:20px;color:#fff;letter-spacing:.08em}
.ft-tag{margin-top:6px}
.ft-addr{text-align:right}
.ft-links{display:flex;gap:20px;justify-content:flex-end;margin-top:10px}
.ft-links a:hover{color:#fff}
.ft-copy{text-align:center;margin-top:40px;font-size:11.5px;opacity:.7}
.sp-cta{display:none}

/* responsive */
@media (max-width:960px){
  .nav-btn{display:block;width:44px;height:44px;position:relative;cursor:pointer}
  .nav-btn span,.nav-btn span::before,.nav-btn span::after{content:"";position:absolute;left:11px;width:22px;height:1.5px;background:var(--ink);transition:.2s}
  .nav-btn span{top:21px}.nav-btn span::before{top:-7px;left:0}.nav-btn span::after{top:7px;left:0}
  .nav-t:checked+.nav-btn span{background:transparent}
  .nav-t:checked+.nav-btn span::before{top:0;transform:rotate(45deg)}
  .nav-t:checked+.nav-btn span::after{top:0;transform:rotate(-45deg)}
  .nav{position:fixed;inset:68px 0 auto 0;flex-direction:column;align-items:stretch;gap:0;background:var(--bg);border-bottom:1px solid var(--line);padding:8px 24px 24px;transform:translateY(-8px);opacity:0;pointer-events:none;transition:.2s}
  .nav a{padding:14px 0;border-bottom:1px solid var(--line);font-size:15px}
  .nav-cta{text-align:center;margin-top:16px;border:0}
  .nav-t:checked~.nav{opacity:1;transform:none;pointer-events:auto}
  .fv{grid-template-columns:1fr;gap:48px;padding:44px 0 72px}
  .fv-photo{max-width:420px;margin-left:auto;margin-right:22px}
  .msg-grid,.profile-grid,.news-grid{grid-template-columns:1fr;gap:36px}
  .msg-head{position:static}
}
@media (max-width:720px){
  body{font-size:15px}
  .sp{display:inline}.pc{display:none}
  .wrap{width:calc(100% - 32px)}
  .hd-in{width:calc(100% - 24px);height:60px}
  .hd-logo{font-size:16px;gap:10px}.hd-mark{width:30px;height:30px;font-size:15px}
  .nav{inset:60px 0 auto 0}
  html{scroll-padding-top:64px}
  .fv{width:calc(100% - 32px);padding-top:32px}
  .fv-eyebrow{font-size:12px;margin-bottom:24px}
  .fv-actions .btn{flex:1 1 100%}
  .fv-photo{margin-right:16px}
  .fv-photo::before{inset:14px -14px -14px 14px}
  .fv-photo figcaption{left:-12px;font-size:17px;padding:10px 18px}
  .sec{padding:80px 0}
  .for-grid,.cost-cols,.services,.stats{grid-template-columns:1fr}
  .for-card{padding:30px 24px 26px}
  .voice{grid-template-columns:1fr;gap:20px;padding:40px 0}
  .voice-side{display:grid;grid-template-columns:96px 1fr;column-gap:16px;align-items:center}
  .voice-side img{grid-row:span 2}
  .voice-co{margin-top:0;align-self:end}.voice-name{align-self:start}
  .voice-meta div{grid-template-columns:1fr;gap:2px}
  .cost{grid-template-columns:1fr;grid-template-areas:"no" "h" "cols";row-gap:8px}
  .cost-no{font-size:36px}
  .stat+.stat{border-left:0;border-top:1px solid var(--line)}
  .stat{padding:24px 4px}
  .career li{grid-template-columns:1fr;gap:2px}
  .service,.service:nth-child(even){padding:28px 0;border-left:0}
  .news li{grid-template-columns:1fr;gap:2px}
  .office div{grid-template-columns:1fr;gap:4px}
  .btn-gold,.btn-line{min-width:0;width:100%}
  .ft-addr{text-align:left}.ft-links{justify-content:flex-start;flex-wrap:wrap}
  .ft{padding-bottom:96px}
  .sp-cta{display:flex;position:fixed;left:12px;right:12px;bottom:12px;z-index:40;height:54px;align-items:center;justify-content:center;background:var(--brass);color:#fff;font-size:15px;letter-spacing:.1em;box-shadow:0 8px 24px rgba(20,33,61,.3)}
}