/* 長尾元彦税理士事務所 B案：黒×シャンパンゴールド。太いゴシックで言い切る重厚系 */
:root{
  --bg:#0e0f12; --bg2:#16181d; --bg3:#1e2128; --tx:#ece7dc; --tx2:#a9a497; --mute:#6f6b62;
  --gold:#c8a96a; --gold2:#e3cd9b; --line:rgba(236,231,220,.12);
  --sans:"Noto Sans JP","Hiragino Sans",sans-serif; --serif:"Noto Serif JP",serif; --en:"Playfair Display",Georgia,serif;
}
*{box-sizing:border-box;margin:0;padding:0}
html{scroll-behavior:smooth;scroll-padding-top:70px}
body{background:var(--bg);color:var(--tx);font-family:var(--sans);font-size:16px;line-height:1.95;letter-spacing:.04em;-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(1100px,100% - 48px);margin-inline:auto}

.hd{position:fixed;inset:0 0 auto;z-index:50;display:flex;align-items:center;gap:32px;height:70px;padding:0 32px;background:linear-gradient(rgba(14,15,18,.9),rgba(14,15,18,.7));backdrop-filter:blur(10px);border-bottom:1px solid var(--line)}
.hd-logo{font-family:var(--serif);font-weight:700;font-size:18px;letter-spacing:.12em;margin-right:auto}
.nav{display:flex;gap:28px;font-family:var(--en);font-size:15px;color:var(--tx2)}
.nav a:hover{color:var(--gold2)}
.hd-cta{border:1px solid var(--gold);color:var(--gold2);padding:8px 22px;font-size:13.5px}
.hd-cta:hover{background:var(--gold);color:var(--bg)}

.btn{display:inline-flex;align-items:center;justify-content:space-between;gap:28px;min-height:60px;padding:0 28px;background:var(--gold);color:#16130c;font-weight:700;font-size:15.5px;letter-spacing:.08em;transition:.2s}
.btn span{font-family:var(--en);font-weight:500;font-size:14px;opacity:.7}
.btn:hover{background:var(--gold2)}
.btn-o{background:transparent;color:var(--tx);border:1px solid var(--line)}
.btn-o:hover{background:var(--bg3)}

/* FV */
.fv{position:relative;min-height:100svh;display:flex;align-items:flex-end;padding:140px 0 96px;overflow:hidden}
.fv-bg{position:absolute;top:0;right:0;width:50%;height:100%;object-fit:cover;object-position:22% 20%;opacity:.85}
.fv::after{content:"";position:absolute;inset:0;background:linear-gradient(90deg,rgba(14,15,18,1) 48%,rgba(14,15,18,.45) 62%,rgba(14,15,18,0) 85%),linear-gradient(0deg,var(--bg) 0%,transparent 35%)}
.fv-in{position:relative;z-index:1;width:min(1100px,100% - 48px);margin-inline:auto}
.fv-eyebrow{color:var(--gold2);font-size:14px;letter-spacing:.1em;display:flex;align-items:center;gap:14px}
.fv-eyebrow::before{content:"";width:40px;height:1px;background:var(--gold)}
.fv-catch{font-weight:900;font-size:clamp(46px,7.4vw,108px);line-height:1.18;letter-spacing:.02em;margin:26px 0 30px}
.fv-lead{color:var(--tx2);max-width:32em;margin-bottom:40px}
.fv-lead strong{color:var(--gold2)}
.fv-sign{position:absolute;z-index:1;right:40px;bottom:48px;font-family:var(--serif);font-size:20px;writing-mode:vertical-rl;letter-spacing:.3em;color:var(--tx)}
.fv-sign span{font-size:12px;color:var(--gold);margin-bottom:12px;letter-spacing:.2em}

/* for */
.for{background:var(--gold);color:#16130c;padding:72px 0}
.for-in{display:grid;grid-template-columns:.8fr 1.2fr;gap:48px;align-items:start}
.for-h{font-weight:900;font-size:clamp(24px,2.6vw,32px);line-height:1.5}
.for-item{padding:18px 0;border-bottom:1px solid rgba(22,19,12,.25)}
.for-item:first-child{padding-top:0}
.for-range{font-weight:900;font-size:clamp(24px,2.6vw,34px);line-height:1.4}
.for-range small{font-size:17px;font-weight:700;margin-left:6px}
.for-desc{font-size:15px;margin-top:4px}
.for-note{font-size:13px;margin-top:16px;opacity:.75}

/* common sec */
.sec{padding:128px 0;border-bottom:1px solid var(--line)}
.label{font-family:var(--en);font-style:italic;color:var(--gold);font-size:17px;margin-bottom:14px}
.h2{font-weight:900;font-size:clamp(28px,3.8vw,48px);line-height:1.4}
.lead{color:var(--tx2);margin-top:22px;max-width:44em}

/* message */
.msg-lines{margin-top:56px;counter-reset:l}
.msg-lines p{display:grid;grid-template-columns:64px 1fr;font-family:var(--serif);font-size:clamp(18px,2vw,24px);line-height:1.85;padding:20px 0;border-top:1px solid var(--line)}
.msg-lines span{font-family:var(--en);font-size:15px;color:var(--gold);padding-top:6px}
.msg-sub{margin:40px 0 0 64px;color:var(--tx2);font-size:15px;max-width:46em}
.msg-sub p+p{margin-top:1em}
.msg-sign{text-align:right;color:var(--tx)!important;font-family:var(--serif)}

/* voices */
.voices-sec{background:var(--bg2)}
.voices{display:grid;grid-template-columns:repeat(2,1fr);gap:24px;margin-top:64px}
.voice{background:var(--bg3);padding:36px;border:1px solid var(--line);display:flex;flex-direction:column}
.voice:first-child{grid-column:span 2}
.voice-top{display:flex;align-items:center;gap:18px}
.voice-top img{width:76px;height:76px;object-fit:cover;border-radius:50%}
.voice-co{font-weight:700}
.voice-name{font-size:13px;color:var(--tx2)}
.voice-h{font-family:var(--serif);font-size:clamp(20px,2vw,25px);line-height:1.65;margin:26px 0 18px;color:#fff}
.voice:first-child .voice-h{font-size:clamp(22px,2.6vw,32px)}
.voice-trigger{font-size:14px;color:var(--tx2)}
.voice-trigger b{color:var(--gold);font-size:12px;margin-right:12px;letter-spacing:.12em}
.voice-tags{margin-top:12px}
.voice-tags span{display:inline-block;font-size:12.5px;border:1px solid rgba(200,169,106,.45);color:var(--gold2);padding:2px 12px;margin:0 6px 6px 0}
.voice-more{margin-top:auto;padding-top:22px}
.voice-more summary{cursor:pointer;font-size:13.5px;color:var(--gold2);list-style:none;border-top:1px solid var(--line);padding-top:16px}
.voice-more summary::-webkit-details-marker{display:none}
.voice-more summary::after{content:" ＋"}
.voice-more[open] summary::after{content:" －"}
.voice-text{margin-top:16px;font-size:14.5px;color:var(--tx2)}
.voice-text p+p{margin-top:1em}

/* cost */
.ctable{margin-top:56px;border-top:1px solid var(--gold)}
.crow{display:grid;grid-template-columns:1fr 1.1fr 1.1fr;border-bottom:1px solid var(--line)}
.crow>p{padding:26px 24px;font-size:15px}
.chead p{font-size:12.5px;letter-spacing:.14em;color:var(--tx2);padding:14px 24px}
.chead p:last-child{color:var(--gold)}
.c-title{font-weight:700;font-size:17px!important;line-height:1.7;padding-left:0!important}
.c-loss{color:var(--tx2)}
.c-gain{background:rgba(200,169,106,.08);color:var(--tx)}
.c-gain small{display:block;margin-top:8px;font-size:12px;color:var(--gold)}
.crow i{display:none}
.cost-close{margin-top:64px;font-weight:900;font-size:clamp(22px,2.8vw,34px);line-height:1.6}

/* profile */
.stats{display:grid;grid-template-columns:repeat(3,1fr);gap:24px;margin-top:56px}
.stat{border-top:2px solid var(--gold);padding-top:22px;color:var(--tx2);font-size:14px;line-height:1.7}
.stat-num{font-family:var(--en);font-size:72px;color:var(--tx);line-height:1;margin-bottom:12px;font-variant-numeric:lining-nums}
.stat-num small{font-family:var(--sans);font-size:18px;margin-left:4px;color:var(--gold)}
.pgrid{display:grid;grid-template-columns:.75fr 1.25fr;gap:56px;margin-top:72px}
.pphoto img{width:100%;aspect-ratio:4/5;object-fit:cover}
.pphoto figcaption{margin-top:14px;font-family:var(--serif);font-size:18px}
.pphoto figcaption span{display:block;font-family:var(--en);font-style:italic;font-size:14px;color:var(--gold)}
.career li{display:grid;grid-template-columns:7.5em 1fr;gap:18px;padding:16px 0;border-bottom:1px solid var(--line);font-size:15px}
.career b{color:var(--gold);font-weight:500}
.media{margin-top:28px;font-size:13.5px;color:var(--tx2)}
.media li{padding-left:16px;position:relative;margin-top:6px}
.media li::before{content:"";position:absolute;left:0;top:.9em;width:6px;height:1px;background:var(--gold)}

/* services */
.services{margin-top:56px;border-top:1px solid var(--line)}
.service{border-bottom:1px solid var(--line)}
.service summary{display:grid;grid-template-columns:64px 1fr auto 24px;align-items:center;gap:12px;padding:26px 0;cursor:pointer;list-style:none}
.service summary::-webkit-details-marker{display:none}
.service summary::after{content:"+";font-family:var(--en);font-size:24px;color:var(--gold);text-align:right}
.service[open] summary::after{content:"−"}
.s-no{font-family:var(--en);color:var(--gold);font-variant-numeric:lining-nums}
.s-name{font-weight:700;font-size:clamp(17px,1.8vw,21px)}
.s-en{font-family:var(--en);font-style:italic;color:var(--mute);font-size:15px}
.s-body{padding:0 0 30px 76px;color:var(--tx2);font-size:15px;max-width:60em}
.s-li{display:inline-block;margin:12px 8px 0 0;font-size:13px;border:1px solid var(--line);padding:3px 12px;color:var(--tx)}

/* news / office */
.news-sec{background:var(--bg2)}
.news{margin-top:40px}
.news li{display:grid;grid-template-columns:8em 1fr;gap:20px;padding:22px 0;border-bottom:1px solid var(--line)}
.news time{font-family:var(--en);color:var(--gold);font-variant-numeric:lining-nums}
.office{margin-top:40px}
.office div{display:grid;grid-template-columns:11em 1fr;gap:24px;padding:20px 0;border-bottom:1px solid var(--line);font-size:15px}
.office dt{color:var(--gold)}

/* contact */
.contact{padding:140px 0;text-align:center;background:radial-gradient(ellipse at 50% 0%,rgba(200,169,106,.18),transparent 60%),var(--bg)}
.contact-h{font-weight:900;font-size:clamp(28px,4.4vw,56px);line-height:1.4}
.contact .lead{margin-inline:auto}
.contact-btns{display:flex;gap:16px;justify-content:center;margin-top:48px;flex-wrap:wrap}
.contact-btns .btn{min-width:300px;font-size:20px}

.ft{border-top:1px solid var(--line);padding:48px 0 36px;font-size:13px;color:var(--tx2)}
.ft-logo{font-family:var(--serif);font-size:20px;color:var(--tx);margin-bottom:8px}
.ft-copy{margin-top:24px;color:var(--mute);font-size:11.5px}
.sp-cta{display:none}

@media (max-width:960px){
  .nav{display:none}
  .for-in,.pgrid{grid-template-columns:1fr;gap:28px}
  .pphoto{max-width:360px}
  .voices{grid-template-columns:1fr}
  .voice:first-child{grid-column:auto}
  .crow{grid-template-columns:1fr}
  .chead{display:none}
  .crow>p{padding:6px 0}
  .c-title{padding-top:26px!important}
  .c-gain{padding:16px 18px!important;margin-bottom:26px}
  .crow i{display:block;font-style:normal;font-size:12px;letter-spacing:.12em;color:var(--mute)}
  .c-gain i{color:var(--gold)}
}
@media (max-width:720px){
  body{font-size:15px}
  .sp{display:inline}.pc{display:none}
  .wrap,.fv-in{width:calc(100% - 32px)}
  .hd{padding:0 16px;height:60px}
  .hd-logo{font-size:15.5px}
  .fv{padding:110px 0 72px;min-height:92svh}
  .fv-bg{width:100%;height:58%;object-position:30% 15%}
  .fv::after{background:linear-gradient(0deg,rgba(14,15,18,1) 45%,rgba(14,15,18,.35) 75%,rgba(14,15,18,.1) 100%)}
  .fv-sign{display:none}
  .fv .btn{width:100%}
  .sec{padding:84px 0}
  .for{padding:56px 0}
  .msg-lines p{grid-template-columns:40px 1fr}
  .msg-sub{margin-left:0}
  .voice{padding:26px 22px}
  .stats{grid-template-columns:1fr;gap:28px}
  .stat-num{font-size:56px}
  .career li,.news li,.office div{grid-template-columns:1fr;gap:2px}
  .service summary{grid-template-columns:40px 1fr 24px}
  .s-en{display:none}
  .s-body{padding-left:0}
  .contact{padding:96px 0}
  .contact-btns .btn{min-width:0;width:100%}
  .ft{padding-bottom:100px}
  .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(--gold);color:#16130c;font-weight:700;letter-spacing:.1em;box-shadow:0 8px 24px rgba(0,0,0,.5)}
}