:root {
  font-size: 16px;
  --color-navy: #18469D;
  --color-navy-dark: #18243d;
  --color-cta: #0078d4;
  --color-text: #20242a;
  --color-heading: #18243d;
  --color-muted: #596273;
  --color-border: #d8dee8;
  --color-bg: #ffffff;
  --color-bg-alt: #f6f6f6;
  --color-risk: #b42323;
  --container: 1120px;
}

* {
  box-sizing: border-box;
}

html {
  scroll-behavior: smooth;
  scroll-padding-top: 88px;
  font-size: 16px;
}

body {
  margin: 0;
  font-size: 16px;
  color: var(--color-text);
  background: #ffffff;
  font-family: 'Hiragino Kaku Gothic ProN', 'Hiragino Sans', 'Yu Gothic', Meiryo, -apple-system, BlinkMacSystemFont, Arial, sans-serif;
  line-height: 1.8;
  letter-spacing: 0.02em;
  word-break: normal;
  overflow-wrap: break-word;
  line-break: strict;
}

img {
  display: block;
  max-width: 100%;
  height: auto;
}

a {
  color: inherit;
  text-decoration: none;
}

a:focus-visible,
summary:focus-visible {
  outline: 2px solid var(--color-navy);
  outline-offset: 4px;
}

button,
input,
select,
textarea {
  font: inherit;
}

button {
  cursor: pointer;
}

p,
ul,
ol,
h1,
h2,
h3,
h4,
figure {
  margin: 0;
}

ul,
ol {
  padding: 0;
  list-style: none;
}

table {
  width: 100%;
  border-collapse: collapse;
}

th,
td {
  vertical-align: top;
}

.container {
  width: min(100% - 48px, var(--container));
  margin-inline: auto;
}

.site-header {
  position: sticky;
  top: 0;
  z-index: 100;
  background: #ffffff;
  border-bottom: 1px solid var(--color-border);
}

.header-inner {
  min-height: 72px;
  display: grid;
  grid-template-columns: auto minmax(0, 1fr) auto;
  align-items: center;
  gap: 20px;
}

.header-brand {
  display: flex;
  align-items: center;
  gap: 14px;
  min-width: 0;
}

.header-logo {
  flex: 0 0 auto;
}

.header-logo img {
  width: 245px;
  max-height: 48px;
  object-fit: contain;
}

.header-separator {
  color: var(--color-border);
  font-size: 22px;
  line-height: 1;
}

.header-title {
  min-width: 0;
  color: var(--color-navy);
  font-size: 15px;
  font-weight: 700;
  letter-spacing: 0.04em;
  white-space: nowrap;
}

.header-title:hover,
.global-nav a:hover {
  opacity: 0.82;
}

.global-nav {
  display: flex;
  align-items: center;
  justify-content: flex-end;
  gap: 16px;
  min-width: 0;
}

.global-nav a {
  color: var(--color-heading);
  font-size: 13px;
  font-weight: 700;
  line-height: 1.5;
  white-space: nowrap;
}

.header-cta {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  min-height: 48px;
  padding: 8px 16px;
  background: var(--color-navy);
  color: #ffffff;
  border: 1px solid var(--color-navy);
  border-radius: 0;
  font-size: 14px;
  font-weight: 700;
  line-height: 1.5;
  white-space: nowrap;
}

.nav-toggle {
  position: fixed;
  top: 0;
  left: 0;
  width: 1px;
  height: 1px;
  opacity: 0;
  overflow: hidden;
  clip-path: inset(50%);
  pointer-events: none;
}

.hamburger,
.mobile-menu,
.mobile-menu-backdrop {
  display: none;
}

.header-cta:hover,
.cta-button:hover,
.floating-contact-cta:hover,
.mobile-menu-cta:hover {
  opacity: 0.88;
}

.hero {
  padding: 64px 0 80px;
  background: #ffffff;
}

.hero-layout {
  display: grid;
  grid-template-columns: minmax(0, 0.92fr) minmax(0, 1.08fr);
  gap: 32px;
  align-items: center;
}

.hero-content,
.hero-visual {
  min-width: 0;
}

.section-kicker {
  display: inline-block;
  margin-bottom: 16px;
  padding-left: 16px;
  color: var(--color-navy);
  border-left: 4px solid var(--color-navy);
  font-size: 14px;
  font-weight: 800;
  line-height: 1.5;
  letter-spacing: 0.06em;
}

.hero h1 {
  color: var(--color-heading);
  font-size: clamp(36px, 4.8vw, 60px);
  font-weight: 800;
  line-height: 1.28;
  letter-spacing: 0.02em;
}

.hero-lead {
  margin-top: 24px;
  color: #303846;
  font-size: 18px;
  font-weight: 700;
  line-height: 1.9;
}

.hero-sublead {
  margin-top: 16px;
  color: #343b49;
  font-size: 16px;
}

.hero-cta {
  margin-top: 32px;
  max-width: 520px;
}

.cta-button {
  display: inline-flex;
  flex-direction: column;
  justify-content: center;
  align-items: flex-start;
  width: 100%;
  min-height: 72px;
  padding: 16px 24px;
  background: var(--color-navy);
  color: #ffffff;
  border: 1px solid var(--color-navy);
  border-radius: 0;
  font-weight: 800;
  line-height: 1.45;
}

.cta-button span {
  font-size: 15px;
}

.cta-button strong {
  display: block;
  margin-top: 4px;
  font-size: 21px;
}

.cta-button--compact {
  max-width: 320px;
  min-height: 64px;
}

.cta-button--compact strong {
  font-size: 18px;
}

.cta-note {
  margin-top: 16px;
  color: var(--color-navy);
  font-size: 14px;
  font-weight: 700;
}

.hero-assurance {
  margin-top: 32px;
  border-top: 1px solid var(--color-border);
  border-bottom: 1px solid var(--color-border);
}

.hero-assurance li {
  position: relative;
  padding: 16px 0 16px 24px;
  border-bottom: 1px solid var(--color-border);
  font-size: 14px;
  font-weight: 700;
}

.hero-assurance li:last-child {
  border-bottom: 0;
}

.hero-assurance li::before {
  content: "";
  position: absolute;
  left: 0;
  top: 24px;
  width: 8px;
  height: 8px;
  background: var(--color-navy);
}

.hero-visual {
  border: 1px solid var(--color-border);
  background: var(--color-bg-alt);
}

.hero-visual-link {
  display: block;
}

.hero-visual img {
  width: 100%;
}

.section {
  padding: 80px 0;
  scroll-margin-top: 88px;
}

.section-white {
  background: #ffffff;
}

.section-alt {
  background: var(--color-bg-alt);
}

h2 {
  margin-bottom: 32px;
  color: var(--color-navy);
  font-size: clamp(28px, 3vw, 40px);
  font-weight: 800;
  line-height: 1.45;
  letter-spacing: 0.03em;
  text-wrap: balance;
}

.subheading {
  margin: 48px 0 24px;
  color: var(--color-heading);
  font-size: 22px;
  font-weight: 800;
  line-height: 1.55;
}

.lead-panel,
.definition-box,
.note-box,
.report-list-box,
.table-box,
.expert-panel,
.message-panel,
.contact-method {
  padding: 24px;
  background: #ffffff;
  border: 1px solid var(--color-border);
  border-radius: 0;
}

.lead-panel p + p,
.definition-box p + p,
.conversion-copy p + p,
.reason-content p + p {
  margin-top: 16px;
}

.risk-matrix {
  display: grid;
  grid-template-columns: repeat(3, 1fr);
  gap: 16px;
}

.risk-card {
  padding: 22px 24px;
  background: #ffffff;
  border: 1px solid var(--color-border);
  border-left: 4px solid var(--color-risk);
  border-radius: 0;
}

.risk-card h4 {
  margin-bottom: 8px;
  color: var(--color-heading);
  font-size: 18px;
  font-weight: 800;
  line-height: 1.5;
}

.risk-card p {
  color: var(--color-muted);
  font-size: 14px;
  font-weight: 600;
  line-height: 1.7;
}

.compact-details {
  margin-top: 16px;
  background: #ffffff;
  border: 1px solid var(--color-border);
  border-radius: 0;
}

.compact-details summary {
  cursor: pointer;
  padding: 16px 48px 16px 24px;
  color: var(--color-heading);
  font-weight: 800;
  list-style: none;
  position: relative;
}

.compact-details summary::-webkit-details-marker {
  display: none;
}

.compact-details summary::after {
  content: "+";
  position: absolute;
  top: 16px;
  right: 24px;
  color: var(--color-navy);
  font-weight: 800;
}

.compact-details[open] summary::after {
  content: "−";
}

.compact-list {
  display: grid;
  grid-template-columns: repeat(2, 1fr);
  gap: 0 24px;
  padding: 0 24px 24px;
  border-top: 1px solid var(--color-border);
}

.compact-list li {
  position: relative;
  padding: 16px 0 0 24px;
  color: #343b49;
  font-weight: 600;
}

.compact-list li::before {
  content: "";
  position: absolute;
  top: 28px;
  left: 0;
  width: 8px;
  height: 1px;
  background: var(--color-navy);
}

.inline-cta {
  margin-top: 48px;
  display: grid;
  grid-template-columns: 1fr;
  gap: 24px;
  align-items: center;
  padding: 24px;
  background: #ffffff;
  border: 1px solid var(--color-border);
  border-left: 4px solid var(--color-navy);
  border-radius: 0;
}

.inline-cta-label {
  margin-bottom: 8px;
  color: var(--color-navy);
  font-size: 14px;
  font-weight: 800;
  letter-spacing: 0.06em;
}

.inline-cta-copy {
  color: #343b49;
  font-weight: 700;
}

.trouble-list {
  display: grid;
  grid-template-columns: repeat(2, 1fr);
  border-top: 1px solid var(--color-border);
  background: #ffffff;
}

.trouble-list li {
  position: relative;
  min-height: 64px;
  padding: 16px 24px 16px 48px;
  border-right: 1px solid var(--color-border);
  border-bottom: 1px solid var(--color-border);
  font-weight: 700;
}

.trouble-list li:nth-child(2n) {
  border-right: 0;
}

.trouble-list li::before {
  content: "!";
  position: absolute;
  left: 24px;
  top: 17px;
  color: var(--color-risk);
  font-weight: 800;
}

.message-panel {
  margin-top: 40px;
  background: #ffffff;
  border-left: 4px solid var(--color-navy);
  font-weight: 700;
}

.scope-grid {
  display: grid;
  grid-template-columns: repeat(3, 1fr);
  background: #ffffff;
  border-top: 1px solid var(--color-border);
  border-left: 1px solid var(--color-border);
}

.scope-card {
  padding: 20px 22px;
  background: #ffffff;
  border-right: 1px solid var(--color-border);
  border-bottom: 1px solid var(--color-border);
}

.scope-card h3 {
  margin-bottom: 6px;
  color: var(--color-navy);
  font-size: 18px;
  font-weight: 800;
  line-height: 1.45;
}

.scope-card p {
  color: #343b49;
  font-size: 14px;
  font-weight: 600;
  line-height: 1.7;
}

.related-service-action {
  margin-top: 28px;
  text-align: center;
}

.related-service-link {
  display: inline-flex;
  align-items: center;
  gap: 8px;
  color: var(--color-navy);
  font-size: 15px;
  font-weight: 700;
  line-height: 1.6;
  text-decoration: underline;
  text-underline-offset: 4px;
}

.related-service-link::after {
  content: "\2197";
  text-decoration: none;
}

.related-service-link:hover {
  text-decoration-thickness: 2px;
}

.table-scroll {
  overflow-x: auto;
}

.scope-table,
.report-table {
  min-width: 720px;
  background: #ffffff;
}

.scope-table th,
.scope-table td,
.report-table th,
.report-table td {
  padding: 16px;
  border: 1px solid var(--color-border);
  text-align: left;
  line-height: 1.7;
}

.scope-table thead th,
.report-table thead th {
  background: #eeeeee;
  color: var(--color-heading);
  font-weight: 800;
  white-space: nowrap;
}

.scope-table tbody th {
  width: 160px;
  background: #ffffff;
  color: var(--color-navy);
  font-weight: 800;
}

.report-table td {
  background: #ffffff;
}

.risk-high {
  color: var(--color-risk);
  font-weight: 800;
}

.reason-list {
  display: grid;
  gap: 16px;
}

.reason-row {
  display: grid;
  grid-template-columns: 64px minmax(0, 1fr) minmax(180px, 260px);
  gap: 24px;
  align-items: start;
  padding: 24px;
  background: var(--color-bg-alt);
  border: 1px solid var(--color-border);
  border-radius: 0;
}

.reason-row:first-child,
.reason-row-wide {
  grid-template-columns: 64px minmax(0, 1fr);
}

.reason-number,
.step-number {
  display: grid;
  place-items: center;
  width: 56px;
  height: 56px;
  background: #ffffff;
  border: 2px solid var(--color-navy);
  border-radius: 0;
  color: var(--color-navy);
  font-size: 18px;
  font-weight: 800;
  line-height: 1;
}

.reason-content h3,
.expert-panel h3,
.audience-box h3,
.plan-box h3,
.report-list-box h3,
.table-box h3,
.support-group h3,
.support-item h3,
.step-item h3,
.contact-method h3,
.faq-category h3 {
  color: var(--color-heading);
  font-weight: 800;
  line-height: 1.5;
}

.reason-content h3 {
  margin-bottom: 8px;
  font-size: 22px;
}

.reason-content p {
  color: #343b49;
}

.scene-list {
  margin-top: 16px;
  display: grid;
  gap: 8px;
}

.scene-list li {
  position: relative;
  padding-left: 24px;
  color: #343b49;
  font-weight: 700;
}

.scene-list li::before {
  content: "";
  position: absolute;
  top: 0.85em;
  left: 0;
  width: 8px;
  height: 1px;
  background: var(--color-navy);
}

.reason-expert-box {
  margin-top: 20px;
  padding: 20px;
  background: #ffffff;
  border: 1px solid var(--color-border);
}

.reason-expert-box h4 {
  margin-bottom: 8px;
  color: var(--color-navy);
  font-size: 18px;
  font-weight: 800;
  line-height: 1.5;
}

.support-note {
  align-self: center;
  padding: 16px;
  background: #ffffff;
  border: 1px solid var(--color-border);
  color: var(--color-heading);
  text-align: center;
  font-size: 14px;
  font-weight: 800;
  line-height: 1.6;
}

.expert-panel {
  margin-top: 24px;
  background: #ffffff;
}

.expert-panel h3 {
  margin-bottom: 8px;
  font-size: 20px;
}

.expert-tags {
  display: flex;
  flex-wrap: wrap;
  gap: 8px;
  margin-top: 16px;
}

.expert-tags li {
  padding: 8px 16px;
  background: var(--color-bg-alt);
  border: 1px solid var(--color-border);
  color: var(--color-heading);
  font-size: 14px;
  font-weight: 700;
}

.audience-grid {
  display: grid;
  grid-template-columns: repeat(2, 1fr);
  gap: 16px;
}

.audience-box {
  padding: 24px;
  background: #ffffff;
  border: 1px solid var(--color-border);
  border-radius: 0;
}

.audience-box h3 {
  margin-bottom: 16px;
  padding-bottom: 16px;
  border-bottom: 1px solid var(--color-border);
  color: var(--color-navy);
  font-size: 20px;
}

.audience-box ul {
  display: grid;
  gap: 8px;
}

.audience-box li {
  position: relative;
  padding-left: 24px;
  font-weight: 600;
}

.audience-box li::before {
  content: "";
  position: absolute;
  top: 0.85em;
  left: 0;
  width: 8px;
  height: 1px;
  background: var(--color-navy);
}

.plan-grid {
  display: grid;
  grid-template-columns: repeat(2, 1fr);
  gap: 20px;
  align-items: stretch;
}

.plan-box {
  position: relative;
  display: flex;
  flex-direction: column;
  background: #ffffff;
  border: 1px solid var(--color-border);
  border-radius: 0;
}

.plan-simple,
.plan-primary {
  border-top: 4px solid var(--color-navy);
  box-shadow: 0 10px 24px rgba(24, 70, 157, 0.08);
}

.plan-simple {
  border-color: #c7d5ea;
}

.plan-primary {
  border-color: #aebfda;
  box-shadow: 0 14px 30px rgba(24, 70, 157, 0.12);
}

.plan-primary .plan-head {
  background: linear-gradient(180deg, #f7faff 0%, #ffffff 100%);
}

.plan-comprehensive {
  grid-column: 1 / -1;
  justify-self: center;
  width: 100%;
  margin-top: 8px;
  background: #fafbfc;
  border-color: #e3e8f0;
}

.plan-comprehensive .plan-head {
  padding: 18px 20px;
  background: #fafbfc;
  border-bottom-color: #e3e8f0;
}

.plan-comprehensive .plan-head h3 {
  color: var(--color-muted);
  font-size: 18px;
}

.plan-comprehensive .plan-body {
  padding: 20px;
  background: #fafbfc;
}

.plan-comprehensive .period,
.plan-comprehensive .target {
  color: var(--color-muted);
  font-size: 14px;
}

.plan-comprehensive ul {
  gap: 6px;
  margin-top: 12px;
}

.plan-comprehensive li {
  color: var(--color-muted);
  font-size: 14px;
}

.plan-comprehensive li::before {
  background: #aab4c2;
}

.plan-head {
  padding: 24px;
  border-bottom: 1px solid var(--color-border);
  background: #ffffff;
}

.plan-box h3 {
  color: var(--color-navy);
  font-size: 22px;
}

.plan-simple h3,
.plan-primary h3 {
  font-size: 24px;
}

.plan-label {
  display: inline-block;
  margin-bottom: 8px;
  padding: 4px 8px;
  background: var(--color-bg-alt);
  border: 1px solid var(--color-border);
  color: var(--color-heading);
  font-size: 13px;
  font-weight: 800;
  line-height: 1.5;
}

.plan-label-main {
  background: #eef5ff;
  border-color: #b8cae5;
  color: var(--color-navy);
}

.plan-label-featured {
  background: var(--color-navy);
  border-color: var(--color-navy);
  color: #ffffff;
}

.plan-label-sub {
  background: transparent;
  border-color: #d7dde7;
  color: var(--color-muted);
  font-size: 12px;
}

.plan-body {
  flex: 1;
  padding: 24px;
}

.period {
  color: var(--color-navy);
  font-weight: 800;
}

.target {
  margin-top: 8px;
  color: #343b49;
  font-weight: 700;
}

.plan-box ul {
  display: grid;
  gap: 8px;
  margin-top: 16px;
}

.plan-box li {
  position: relative;
  padding-left: 24px;
}

.plan-box li::before {
  content: "";
  position: absolute;
  top: 0.85em;
  left: 0;
  width: 8px;
  height: 1px;
  background: var(--color-navy);
}

.note-box {
  margin-top: 24px;
  color: var(--color-heading);
  font-weight: 700;
}

.report-layout {
  display: flex;
  flex-direction: column;
  gap: 24px;
}

.report-list-box h3,
.table-box h3 {
  margin-bottom: 16px;
  color: var(--color-navy);
  font-size: 20px;
}

.simple-list {
  display: grid;
  gap: 8px;
}

.simple-list li {
  padding-left: 16px;
  border-left: 3px solid var(--color-navy);
  font-weight: 600;
}

.support-columns {
  display: grid;
  grid-template-columns: repeat(3, 1fr);
  gap: 16px;
}

.support-group {
  padding: 24px;
  background: #ffffff;
  border: 1px solid var(--color-border);
  border-radius: 0;
}

.support-group h3 {
  margin-bottom: 16px;
  color: var(--color-navy);
  font-size: 20px;
}

.support-group ul {
  display: grid;
  gap: 8px;
}

.support-group li {
  position: relative;
  padding-left: 24px;
  font-weight: 600;
}

.support-group li::before {
  content: "";
  position: absolute;
  top: 0.85em;
  left: 0;
  width: 8px;
  height: 1px;
  background: var(--color-navy);
}

.support-grid {
  display: grid;
  grid-template-columns: repeat(3, 1fr);
  background: #ffffff;
  border-top: 1px solid var(--color-border);
  border-left: 1px solid var(--color-border);
}

.support-item {
  padding: 22px 24px;
  background: #ffffff;
  border-right: 1px solid var(--color-border);
  border-bottom: 1px solid var(--color-border);
}

.support-item h3 {
  margin-bottom: 6px;
  color: var(--color-navy);
  font-size: 18px;
}

.support-item p {
  color: var(--color-muted);
  font-size: 14px;
  font-weight: 600;
  line-height: 1.7;
}

.support-item .related-service-link--card {
  margin-top: 12px;
  font-size: 13px;
}

.step-grid {
  display: grid;
  grid-template-columns: repeat(2, 1fr);
  gap: 16px;
}

.step-item {
  display: grid;
  grid-template-columns: 64px minmax(0, 1fr);
  gap: 16px;
  align-items: start;
  padding: 24px;
  background: #ffffff;
  border: 1px solid var(--color-border);
  border-radius: 0;
}

.step-item h3 {
  margin-bottom: 8px;
  color: var(--color-navy);
  font-size: 19px;
}

.step-item p {
  color: #343b49;
}

.faq-categories {
  margin-top: 8px;
}

.faq-category + .faq-category {
  margin-top: 48px;
}

.faq-category h3 {
  margin-bottom: 16px;
  padding-bottom: 16px;
  border-bottom: 1px solid var(--color-border);
  color: var(--color-navy);
  font-size: 22px;
}

.faq-grid {
  display: grid;
  grid-template-columns: 1fr;
  gap: 16px;
}

.faq-grid-single-block {
  margin-top: 8px;
}

.faq-grid details {
  background: #ffffff;
  border: 1px solid var(--color-border);
  border-radius: 0;
}

.faq-grid summary {
  position: relative;
  cursor: pointer;
  padding: 16px 48px 16px 24px;
  color: var(--color-heading);
  font-weight: 800;
  line-height: 1.5;
  list-style: none;
}

.faq-grid summary::-webkit-details-marker {
  display: none;
}

.faq-grid summary::after {
  content: "+";
  position: absolute;
  top: 16px;
  right: 24px;
  color: var(--color-navy);
  font-weight: 800;
}

.faq-grid details[open] summary::after {
  content: "−";
}

.faq-grid details p {
  padding: 16px 24px 24px;
  border-top: 1px solid var(--color-border);
  color: #343b49;
  font-size: 15px;
}

.conversion {
  background-image: url("https://wit-awscms-witweb.s3-ap-northeast-1.amazonaws.com/agtax/20221226b490aa3a6984d3950dc81cc7d913d9ad.jpg");
  background-size: cover;
  background-position: center;
  background-color: var(--color-bg-alt);
}

.conversion-overlay {
  padding: 80px 0;
  background: rgba(24, 36, 61, 0.72);
}

.conversion-inner {
  width: min(100% - 48px, var(--container));
}

.conversion-panel {
  padding: 48px;
  background: rgba(255, 255, 255, 0.95);
  border: 1px solid var(--color-border);
  border-radius: 0;
}

.conversion h2 {
  margin-bottom: 24px;
  color: var(--color-navy);
}

.conversion-copy {
  color: #343b49;
  font-size: 17px;
  font-weight: 600;
}

.contact-method {
  margin-top: 32px;
  background: #ffffff;
}

.contact-method h3 {
  margin-bottom: 8px;
  color: var(--color-heading);
  font-size: 20px;
}

.conversion-button {
  display: block;
  position: relative;
  max-width: 560px;
  min-height: 88px;
  margin-top: 32px;
  padding: 18px 72px 18px 28px;
  background: var(--color-cta);
  border-color: var(--color-cta);
  margin-left: auto;
  margin-right: auto;
}

.conversion-button::after {
  content: "→";
  position: absolute;
  top: 50%;
  right: 28px;
  transform: translateY(-50%);
  color: #ffffff;
  font-size: 28px;
  font-weight: 800;
  line-height: 1;
}

.conversion-button span {
  font-size: 16px;
  letter-spacing: 0.04em;
}

.conversion-button strong {
  font-size: 24px;
}

.conversion-note {
  margin-top: 24px;
  color: var(--color-heading);
  font-weight: 700;
}

.site-footer {
  padding: 28px 0 calc(24px + 96px);
  background: #323232;
  color: #ffffff;
  font-weight: 400;
}

.site-footer,
.site-footer a,
.site-footer p,
.site-footer nav,
.site-footer span,
.site-footer strong {
  font-weight: 400;
}

.footer-inner {
  display: flex;
  flex-direction: column;
  align-items: center;
  justify-content: center;
  gap: 16px;
  text-align: center;
}

.footer-brand {
  display: inline-block;
}

.footer-brand img {
  width: 340px;
  max-height: 72px;
  object-fit: contain;
}

.footer-nav {
  display: flex;
  flex-wrap: wrap;
  justify-content: center;
  gap: 10px 28px;
  color: #ffffff;
}

.footer-nav a {
  color: #ffffff;
  font-size: 14px;
  font-weight: 400;
  line-height: 1.5;
}

.footer-nav a:hover {
  text-decoration: underline;
}

.footer-company {
  font-weight: 400;
}

.copyright {
  color: #ffffff;
  font-size: 15px;
  font-weight: 400;
  line-height: 1.6;
}

.floating-contact-cta {
  position: fixed;
  right: 24px;
  bottom: 24px;
  z-index: 90;
  display: flex;
  align-items: center;
  justify-content: center;
  min-width: 320px;
  min-height: 64px;
  padding: 15px 56px 15px 28px;
  overflow: hidden;
  background: linear-gradient(180deg, #ff9143 0%, #ff7228 48%, #f15a18 100%);
  color: #ffffff;
  border: 1px solid #ff9854;
  border-radius: 9px;
  box-shadow: 0 8px 22px rgba(0, 37, 96, 0.24), inset 0 1px 0 rgba(255, 255, 255, 0.35);
  font-size: 16px;
  font-weight: 800;
  line-height: 1.4;
  text-align: center;
  transition: transform 0.18s ease, opacity 0.18s ease, box-shadow 0.18s ease;
}

.floating-contact-cta::after {
  content: "";
  position: absolute;
  top: 50%;
  right: 24px;
  width: 8px;
  height: 8px;
  border-top: 3px solid #ffffff;
  border-right: 3px solid #ffffff;
  transform: translateY(-50%) rotate(45deg);
}

.floating-contact-cta:hover {
  opacity: 1;
  transform: translateY(-1px);
  box-shadow: 0 11px 26px rgba(0, 37, 96, 0.28), inset 0 1px 0 rgba(255, 255, 255, 0.35);
}

body.agtax-romudd-form-reached .floating-contact-cta {
  display: none !important;
}

@media (max-width: 1080px) {
  html {
    scroll-padding-top: 72px;
  }

  .header-inner {
    min-height: 64px;
    grid-template-columns: minmax(0, 1fr) auto;
    gap: 16px;
  }

  .header-brand {
    min-width: 0;
  }

  .header-logo,
  .header-separator,
  .global-nav,
  .header-cta {
    display: none;
  }

  .header-title {
    display: block;
    overflow: hidden;
    color: var(--color-navy);
    font-size: 15px;
    line-height: 1.45;
    text-align: left;
    text-overflow: ellipsis;
    white-space: nowrap;
  }

  .hamburger {
    display: inline-flex;
    flex-direction: column;
    align-items: center;
    justify-content: center;
    gap: 6px;
    width: 44px;
    height: 44px;
    background: #ffffff;
    border: 1px solid var(--color-border);
    cursor: pointer;
  }

  .hamburger span {
    display: block;
    width: 22px;
    height: 2px;
    background: var(--color-navy);
    transition: transform 0.2s ease, opacity 0.2s ease;
  }

  .nav-toggle:focus-visible + .hamburger {
    outline: 2px solid var(--color-navy);
    outline-offset: 4px;
  }

  .nav-toggle:checked + .hamburger span:nth-child(1) {
    transform: translateY(8px) rotate(45deg);
  }

  .nav-toggle:checked + .hamburger span:nth-child(2) {
    opacity: 0;
  }

  .nav-toggle:checked + .hamburger span:nth-child(3) {
    transform: translateY(-8px) rotate(-45deg);
  }

  .mobile-menu-backdrop {
    position: fixed;
    top: 64px;
    right: 0;
    bottom: 0;
    left: 0;
    z-index: 110;
    background: rgba(0, 0, 0, 0.42);
    cursor: pointer;
  }

  .mobile-menu {
    position: fixed;
    top: 64px;
    right: 0;
    bottom: 0;
    z-index: 120;
    width: min(88vw, 380px);
    padding: 24px 24px 40px;
    overflow-y: auto;
    background: #ffffff;
    border-left: 1px solid var(--color-border);
    box-shadow: -12px 0 32px rgba(0, 0, 0, 0.18);
  }

  .nav-toggle:checked ~ .mobile-menu-backdrop,
  .nav-toggle:checked ~ .mobile-menu {
    display: block;
  }

  .mobile-global-nav {
    display: grid;
    border-top: 1px solid var(--color-border);
  }

  .mobile-global-nav a {
    display: block;
    padding: 15px 0;
    border-bottom: 1px solid var(--color-border);
    color: var(--color-heading);
    font-size: 15px;
    font-weight: 700;
    line-height: 1.5;
  }

  .mobile-menu-cta {
    display: flex;
    align-items: center;
    justify-content: center;
    min-height: 56px;
    margin-top: 24px;
    padding: 12px 16px;
    background: var(--color-navy);
    color: #ffffff;
    border: 1px solid var(--color-navy);
    font-size: 15px;
    font-weight: 800;
    line-height: 1.5;
    text-align: center;
  }

  .mobile-menu-logo {
    display: block;
    width: fit-content;
    margin: 24px auto 0;
  }

  .mobile-menu-logo img {
    width: 210px;
    max-height: 56px;
    object-fit: contain;
  }
}

@media (max-width: 1024px) {
  .container,
  .conversion-inner {
    width: min(100% - 40px, var(--container));
  }

  .header-inner {
    gap: 12px;
  }

  .header-logo img {
    width: 160px;
  }

  .header-title {
    font-size: 14px;
  }

  .global-nav {
    gap: 12px;
  }

  .global-nav a {
    font-size: 12px;
  }

  .header-cta {
    padding: 8px 12px;
    font-size: 13px;
  }

  .hero-layout {
    grid-template-columns: 1fr;
  }

  .hero-content {
    max-width: 760px;
  }

  .risk-matrix,
  .support-columns,
  .scope-grid,
  .support-grid {
    grid-template-columns: repeat(2, 1fr);
  }

  .reason-row,
  .reason-row:first-child,
  .reason-row-wide {
    grid-template-columns: 64px minmax(0, 1fr);
  }

  .support-note {
    grid-column: 2 / 3;
    width: fit-content;
    min-width: 240px;
  }

  .report-layout {
    grid-template-columns: 1fr;
  }
}

@media (max-width: 900px) {
  html {
    scroll-padding-top: 72px;
  }

  .header-inner {
    min-height: 64px;
    grid-template-columns: minmax(0, 1fr) auto;
    gap: 16px;
  }

  .header-brand {
    min-width: 0;
  }

  .header-logo,
  .header-separator,
  .global-nav,
  .header-cta {
    display: none;
  }

  .header-title {
    display: block;
    overflow: hidden;
    color: var(--color-navy);
    font-size: 15px;
    line-height: 1.45;
    text-align: left;
    text-overflow: ellipsis;
    white-space: nowrap;
  }

  .hamburger {
    display: inline-flex;
    flex-direction: column;
    align-items: center;
    justify-content: center;
    gap: 6px;
    width: 44px;
    height: 44px;
    background: #ffffff;
    border: 1px solid var(--color-border);
    cursor: pointer;
  }

  .hamburger span {
    display: block;
    width: 22px;
    height: 2px;
    background: var(--color-navy);
    transition: transform 0.2s ease, opacity 0.2s ease;
  }

  .nav-toggle:focus-visible + .hamburger {
    outline: 2px solid var(--color-navy);
    outline-offset: 4px;
  }

  .nav-toggle:checked + .hamburger span:nth-child(1) {
    transform: translateY(8px) rotate(45deg);
  }

  .nav-toggle:checked + .hamburger span:nth-child(2) {
    opacity: 0;
  }

  .nav-toggle:checked + .hamburger span:nth-child(3) {
    transform: translateY(-8px) rotate(-45deg);
  }

  .mobile-menu-backdrop {
    position: fixed;
    top: 64px;
    right: 0;
    bottom: 0;
    left: 0;
    z-index: 110;
    background: rgba(0, 0, 0, 0.42);
    cursor: pointer;
  }

  .mobile-menu {
    position: fixed;
    top: 64px;
    right: 0;
    bottom: 0;
    z-index: 120;
    width: min(88vw, 380px);
    padding: 24px 24px 40px;
    overflow-y: auto;
    background: #ffffff;
    border-left: 1px solid var(--color-border);
    box-shadow: -12px 0 32px rgba(0, 0, 0, 0.18);
  }

  .nav-toggle:checked ~ .mobile-menu-backdrop,
  .nav-toggle:checked ~ .mobile-menu {
    display: block;
  }

  .mobile-global-nav {
    display: grid;
    border-top: 1px solid var(--color-border);
  }

  .mobile-global-nav a {
    display: block;
    padding: 15px 0;
    border-bottom: 1px solid var(--color-border);
    color: var(--color-heading);
    font-size: 15px;
    font-weight: 700;
    line-height: 1.5;
  }

  .mobile-menu-cta {
    display: flex;
    align-items: center;
    justify-content: center;
    min-height: 56px;
    margin-top: 24px;
    padding: 12px 16px;
    background: var(--color-navy);
    color: #ffffff;
    border: 1px solid var(--color-navy);
    font-size: 15px;
    font-weight: 800;
    line-height: 1.5;
    text-align: center;
  }

  .mobile-menu-logo {
    display: block;
    width: fit-content;
    margin: 24px auto 0;
  }

  .mobile-menu-logo img {
    width: 210px;
    max-height: 56px;
    object-fit: contain;
  }

  .plan-grid {
    grid-template-columns: 1fr;
  }

  .plan-comprehensive {
    grid-column: auto;
  }

  .inline-cta {
    grid-template-columns: 1fr;
  }

  .cta-button--compact {
    max-width: 100%;
  }
}

@media (max-width: 767px) {
  html {
    scroll-padding-top: 72px;
  }

  body {
    padding-bottom: 0;
    line-height: 1.75;
  }

  .container,
  .conversion-inner {
    width: min(100% - 32px, var(--container));
  }

  .site-header {
    position: sticky;
  }

  .header-inner {
    min-height: 64px;
    grid-template-columns: minmax(0, 1fr) auto;
    gap: 16px;
  }

  .header-title {
    font-size: 14px;
    text-align: left;
  }

  .hero {
    padding: 48px 0 64px;
  }

  .hero h1 {
    font-size: 34px;
    line-height: 1.35;
  }

  .hero-lead {
    margin-top: 24px;
    font-size: 16px;
  }

  .hero-sublead {
    font-size: 15px;
  }

  .hero-cta {
    max-width: none;
  }

  .cta-button {
    min-height: 72px;
    padding: 16px 24px;
  }

  .cta-button strong {
    font-size: 19px;
  }

  .hero-assurance li {
    font-size: 14px;
  }

  .section {
    padding: 64px 0;
  }

  h2 {
    margin-bottom: 24px;
    font-size: 26px;
  }

  .subheading {
    margin: 40px 0 16px;
    font-size: 20px;
  }

  .lead-panel,
  .definition-box,
  .note-box,
  .report-list-box,
  .table-box,
  .expert-panel,
  .message-panel,
  .contact-method,
  .risk-card,
  .audience-box,
  .plan-head,
  .plan-body,
  .support-group,
  .step-item,
  .inline-cta {
    padding: 24px;
  }

  .plan-comprehensive .plan-head,
  .plan-comprehensive .plan-body {
    padding: 20px;
  }

  .plan-simple h3,
  .plan-primary h3 {
    font-size: 21px;
  }

  .plan-comprehensive .plan-head h3 {
    font-size: 17px;
  }

  .risk-matrix,
  .compact-list,
  .trouble-list,
  .audience-grid,
  .support-columns,
  .scope-grid,
  .support-grid,
  .step-grid,
  .faq-grid {
    grid-template-columns: 1fr;
  }

  .trouble-list li,
  .trouble-list li:nth-child(2n) {
    border-right: 0;
  }

  .reason-row,
  .reason-row:first-child,
  .reason-row-wide,
  .step-item {
    grid-template-columns: 1fr;
    gap: 16px;
  }

  .reason-number,
  .step-number {
    width: 48px;
    height: 48px;
  }

  .reason-content h3 {
    font-size: 20px;
  }

  .reason-expert-box {
    padding: 18px;
  }

  .support-note {
    grid-column: auto;
    width: 100%;
    min-width: 0;
    text-align: left;
  }

  .expert-tags {
    display: grid;
    grid-template-columns: 1fr;
  }

  .audience-box h3,
  .plan-box h3,
  .support-group h3,
  .support-item h3,
  .faq-category h3 {
    font-size: 19px;
  }

  .plan-simple h3,
  .plan-primary h3 {
    font-size: 21px;
  }

  .plan-comprehensive .plan-head h3 {
    font-size: 17px;
  }

  .scope-table,
  .report-table {
    min-width: 680px;
  }

  .scope-table th,
  .scope-table td,
  .report-table th,
  .report-table td {
    padding: 16px;
    font-size: 14px;
  }

  .conversion-overlay {
    padding: 64px 0;
  }

  .conversion-panel {
    padding: 32px 24px;
  }

  .conversion-copy {
    font-size: 15px;
  }

  .conversion-button {
    max-width: 100%;
    min-height: 82px;
    padding-right: 58px;
  }

  .conversion-button::after {
    right: 22px;
    font-size: 24px;
  }

  .conversion-button strong {
    font-size: 19px;
  }

  .site-footer {
    padding-bottom: calc(24px + 72px);
  }

  .footer-brand img {
    width: 260px;
  }

  .footer-nav {
    gap: 10px 18px;
  }

  .footer-nav a {
    font-size: 13px;
    font-weight: 400;
  }

  .copyright {
    font-size: 13px;
    font-weight: 400;
  }

  .floating-contact-cta {
    left: 0;
    right: 0;
    bottom: 0;
    z-index: 90;
    min-width: 0;
    min-height: 64px;
    padding: 16px 48px 16px 24px;
    border-radius: 0;
    font-size: 16px;
    line-height: 1.4;
    box-shadow: 0 -5px 18px rgba(0, 37, 96, 0.22), inset 0 1px 0 rgba(255, 255, 255, 0.25);
  }

  .floating-contact-cta::after {
    right: 24px;
  }
}

@media (max-width: 420px) {
  .container,
  .conversion-inner {
    width: min(100% - 24px, var(--container));
  }

  .header-title {
    font-size: 13px;
  }

  .mobile-menu {
    width: min(92vw, 360px);
    padding: 22px 20px 40px;
  }

  .mobile-menu-logo img {
    width: 190px;
  }

  .footer-brand img {
    width: 240px;
  }

  .hero h1 {
    font-size: 30px;
  }

  .cta-button strong {
    font-size: 17px;
  }

  .trouble-list li {
    padding-left: 40px;
  }

  .trouble-list li::before {
    left: 20px;
  }
}

/* Forced MV usage: PC/SP hero images are complete first-view assets. */
.hero.hero--image-only{margin:0;padding:0;min-height:0;height:auto;background:#fff;overflow:hidden;display:block;}
.hero.hero--image-only picture{position:static;inset:auto;display:block;width:100%;height:auto;margin:0;padding:0;}
.hero.hero--image-only img{position:static;inset:auto;display:block;width:100%;height:auto;max-width:1180px;object-fit:contain;margin:auto;padding:0;}
.hero.hero--image-only:before,.hero.hero--image-only:after{content:none!important;display:none!important;}
.hero.hero--image-only .hero__content,.hero.hero--image-only .container,.hero.hero--image-only h1,.hero.hero--image-only p,.hero.hero--image-only a{display:none!important;}

/* MV conversion button design: match the navy outer area + orange action area used in the main visual. */
.cta-button {
  position: relative;
  display: block;
  grid-template-columns: minmax(180px, 0.92fr) minmax(260px, 1.32fr);
  gap: 12px;
  align-items: stretch;
  width: 100%;
  min-height: 104px;
  padding: 12px;
  overflow: hidden;
  background: linear-gradient(135deg, #003a8c 0%, #00256b 52%, #00184f 100%);
  color: #ffffff;
  border: 0;
  border-radius: 12px;
  box-shadow: 0 10px 24px rgba(0, 37, 96, 0.24), inset 0 1px 0 rgba(255, 255, 255, 0.22);
  font-weight: 900;
  line-height: 1.35;
  transition: transform 0.18s ease, opacity 0.18s ease, box-shadow 0.18s ease;
}

.cta-button span {
  display: flex;
  align-items: center;
  justify-content: center;
  min-height: 78px;
  padding: 8px 14px;
  color: #ffffff;
  font-size: 20px;
  font-weight: 900;
  line-height: 1.35;
  letter-spacing: 0.03em;
  text-align: left;
  text-shadow: 0 1px 2px rgba(0, 24, 79, 0.35);
}

.cta-button strong {
  position: relative;
  display: flex;
  align-items: center;
  justify-content: center;
  min-height: 78px;
  margin-top: 0;
  padding: 16px 54px 16px 82px;
  background: linear-gradient(180deg, #ff9143 0%, #ff7228 46%, #f15a18 100%);
  border: 2px solid rgba(255, 255, 255, 0.68);
  border-radius: 9px;
  box-shadow: inset 0 2px 0 rgba(255, 255, 255, 0.26), inset 0 -3px 0 rgba(170, 54, 8, 0.22);
  color: #ffffff;
  font-size: 23px;
  font-weight: 900;
  line-height: 1.35;
  letter-spacing: 0.02em;
  text-align: center;
  text-shadow: 0 1px 2px rgba(147, 45, 0, 0.25);
}

.cta-button strong::before {
  content: "";
  position: absolute;
  top: 50%;
  left: 18px;
  width: 52px;
  height: 52px;
  border-radius: 50%;
  transform: translateY(-50%);
  background-color: #ffffff;
  background-image: url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' width='30' height='30' viewBox='0 0 30 30'%3E%3Cg fill='none' stroke='%230b3f8b' stroke-width='2.4' stroke-linecap='round' stroke-linejoin='round'%3E%3Crect x='5' y='7' width='20' height='18' rx='2.5'/%3E%3Cpath d='M10 4v6M20 4v6M5 13h20M11 18h2M17 18h2M11 22h2M17 22h2'/%3E%3C/g%3E%3C/svg%3E");
  background-position: center;
  background-repeat: no-repeat;
  background-size: 30px 30px;
  box-shadow: 0 2px 8px rgba(0, 24, 79, 0.15);
}

.cta-button strong::after {
  content: "";
  position: absolute;
  top: 50%;
  right: 24px;
  width: 11px;
  height: 11px;
  border-top: 3px solid #ffffff;
  border-right: 3px solid #ffffff;
  transform: translateY(-50%) rotate(45deg);
}

.cta-button:hover {
  opacity: 1;
  transform: translateY(-1px);
  box-shadow: 0 14px 28px rgba(0, 37, 96, 0.28), inset 0 1px 0 rgba(255, 255, 255, 0.22);
}

.cta-button:focus-visible {
  outline: 3px solid #ffd09a;
  outline-offset: 4px;
}

.cta-button--compact {
  display: inline-block;
  grid-template-columns: minmax(112px, 0.88fr) minmax(154px, 1.12fr);
  gap: 8px;
  max-width: 360px;
  min-height: 82px;
  padding: 8px;
  border-radius: 10px;
}

.cta-button--compact span {
  min-height: 64px;
  padding: 8px 10px;
  font-size: 16px;
  line-height: 1.35;
}

.cta-button--compact strong {
  min-height: 64px;
  padding: 12px 36px 12px 52px;
  font-size: 17px;
}

.cta-button--compact strong::before {
  left: 10px;
  width: 36px;
  height: 36px;
  background-size: 21px 21px;
}

.cta-button--compact strong::after {
  right: 15px;
  width: 8px;
  height: 8px;
  border-width: 3px;
}

.conversion-button {
  max-width: 760px;
  min-height: 112px;
  margin-top: 32px;
  padding: 12px;
  background: linear-gradient(135deg, #003a8c 0%, #00256b 52%, #00184f 100%);
  border: 0;
}

.conversion-button::after {
  content: none;
  display: none;
}

.conversion-button span {
  font-size: 24px;
  letter-spacing: 0.04em;
}

.conversion-button strong {
  font-size: 26px;
}

.header-cta,
.mobile-menu-cta {
  position: relative;
  overflow: hidden;
  background: linear-gradient(180deg, #ff9143 0%, #ff7228 48%, #f15a18 100%);
  color: #ffffff;
  border-color: #ff9854;
  border-radius: 9px;
  box-shadow: 0 6px 16px rgba(0, 37, 96, 0.18), inset 0 1px 0 rgba(255, 255, 255, 0.35);
  transition: transform 0.18s ease, opacity 0.18s ease, box-shadow 0.18s ease;
}

.header-cta,
.mobile-menu-cta {
  padding-right: 42px;
}

.header-cta::after,
.mobile-menu-cta::after {
  content: "";
  position: absolute;
  top: 50%;
  right: 18px;
  width: 8px;
  height: 8px;
  border-top: 3px solid #ffffff;
  border-right: 3px solid #ffffff;
  transform: translateY(-50%) rotate(45deg);
}

.header-cta:hover,
.mobile-menu-cta:hover {
  opacity: 1;
  transform: translateY(-1px);
  box-shadow: 0 9px 20px rgba(0, 37, 96, 0.22), inset 0 1px 0 rgba(255, 255, 255, 0.35);
}

@media (max-width: 900px) {
  .cta-button--compact {
    max-width: 100%;
  }
}

@media (max-width: 767px) {
  .cta-button {
    grid-template-columns: 1fr;
    gap: 8px;
    min-height: 0;
    padding: 10px;
    border-radius: 12px;
  }

  .cta-button span {
    justify-content: center;
    min-height: auto;
    padding: 4px 8px 2px;
    font-size: 16px;
    text-align: center;
  }

  .cta-button strong {
    min-height: 64px;
    padding: 12px 42px 12px 58px;
    font-size: 18px;
  }

  .cta-button strong::before {
    left: 12px;
    width: 38px;
    height: 38px;
    background-size: 23px 23px;
  }

  .cta-button strong::after {
    right: 18px;
    width: 9px;
    height: 9px;
    border-width: 3px;
  }

  .cta-button--compact {
    max-width: 100%;
  }

  .conversion-button {
    max-width: 100%;
    min-height: 0;
    padding: 10px;
  }

  .conversion-button span {
    font-size: 16px;
  }

  .conversion-button strong {
    min-height: 66px;
    padding-left: 58px;
    padding-right: 42px;
    font-size: 18px;
  }

  .header-cta,
  .mobile-menu-cta {
    border-radius: 8px;
  }

  .floating-contact-cta {
    border-radius: 0;
  }
}

@media (max-width: 420px) {
  .cta-button span {
    font-size: 15px;
  }

  .cta-button strong {
    padding-left: 52px;
    padding-right: 36px;
    font-size: 16px;
  }

  .cta-button strong::before {
    left: 10px;
    width: 34px;
    height: 34px;
    background-size: 20px 20px;
  }

  .cta-button strong::after {
    right: 14px;
    width: 8px;
    height: 8px;
    border-width: 2.5px;
  }
}

/* Hero split: background block and illustration+text+CTA block, overlaid with absolute positioning. */
.hero.hero--split{position:relative;margin:0;padding:0;overflow:hidden;background:#fff;}
.hero.hero--split .hero__stage{position:relative;width:100%;height:min(66.6667vw,800px);max-height:800px;overflow:hidden;}
.hero.hero--split .hero__bg{position:absolute;inset:0;width:100%;height:100%;object-fit:cover;object-position:center;display:block;}
.hero.hero--split .hero__content{position:absolute;inset:0;width:100%;height:100%;}
.hero.hero--split .hero__illustration{position:absolute;top:0;left:50%;display:block;width:100%;max-width:1200px;height:100%;margin:0;transform:translateX(-50%);object-fit:contain;}
.hero.hero--split .hero__text{position:absolute;top:0;left:50%;width:100%;max-width:1200px;height:100%;display:block;transform:translateX(-50%);object-fit:contain;pointer-events:none;}
.hero.hero--split .hero__cta{position:absolute;top:0;left:50%;width:100%;max-width:1200px;height:100%;display:block;transform:translateX(-50%);}
.hero.hero--split .hero__cta img{display:block;width:100%;height:100%;}
.hero.hero--split .hero__sp-fallback{display:none;}
@media(max-width:768px){
  .hero.hero--split .hero__stage{display:none;}
  .hero.hero--split .hero__sp-fallback{display:block;text-decoration:none;}
  .hero.hero--split .hero__sp-fallback img{width:100%;height:auto;display:block;}
}

/* 調査メニュー：簡易・標準の労務DDを主メニューとして強調し、総合DDは必要に応じたグループ連携メニューとして控えめに表示 */
.section-menu {
  position: relative;
  overflow: hidden;
  background: #ffffff;
  color: var(--color-text);
}

.section-menu .container {
  position: relative;
  z-index: 1;
}

.section-menu .section-kicker {
  color: #0d6f75;
  border-left-color: #42b9b7;
}

.section-menu h2 {
  color: #071a2d;
}

.menu-lead {
  max-width: 920px;
  margin: -8px 0 28px;
  padding: 18px 22px;
  background: #f8fbfc;
  border: 1px solid #d6e2e5;
  border-left: 4px solid #42b9b7;
  color: #34465a;
  font-size: 16px;
  font-weight: 800;
  line-height: 1.8;
}

.section-menu .plan-grid {
  grid-template-columns: repeat(2, minmax(0, 1fr));
  gap: 24px;
}

.section-menu .plan-box {
  min-height: 100%;
  overflow: hidden;
  background: #ffffff;
  border: 2px solid #c6d9de;
  border-top: 6px solid #071a2d;
  border-radius: 0;
  box-shadow: 0 14px 32px rgba(7, 26, 45, 0.08);
}

.section-menu .plan-simple,
.section-menu .plan-primary {
  border-color: #c6d9de;
  border-top-color: #071a2d;
  box-shadow: 0 14px 32px rgba(7, 26, 45, 0.08);
}

.section-menu .plan-primary {
  border-color: #9ccbd1;
  border-top-color: #42b9b7;
  box-shadow: 0 18px 38px rgba(13, 111, 117, 0.13);
}

.section-menu .plan-head {
  padding: 34px 32px 0;
  background: #ffffff;
  border-bottom: 0;
  border-radius: 0;
}

.section-menu .plan-primary .plan-head {
  background: linear-gradient(180deg, #f3ffff 0%, #ffffff 100%);
}

.section-menu .plan-body {
  padding: 26px 32px 34px;
  background: #ffffff;
}

.plan-badge {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  margin-bottom: 14px;
  padding: 5px 12px;
  background: #071a2d;
  color: #ffffff;
  border: 1px solid #071a2d;
  font-size: 13px;
  font-weight: 900;
  line-height: 1.5;
  letter-spacing: 0.04em;
}

.plan-badge--primary {
  background: #0d6f75;
  border-color: #0d6f75;
}

.section-menu .plan-box h3 {
  margin-bottom: 16px;
  color: #071a2d;
  font-size: 26px;
  line-height: 1.45;
}

.plan-meta-lines {
  display: grid;
  gap: 14px;
  margin-top: 14px;
}

.plan-meta-lines p {
  position: relative;
  padding-left: 20px;
  color: #415267;
  font-size: 16px;
  font-weight: 800;
  line-height: 1.7;
}

.plan-meta-lines p:first-child::before {
  content: "";
  position: absolute;
  top: 0.25em;
  left: 0;
  width: 4px;
  height: 1.65em;
  background: #b9cbce;
}

.plan-meta-lines span {
  color: #34465a;
  font-weight: 800;
}

.section-menu .plan-point-list {
  display: grid;
  gap: 12px;
  margin-top: 0;
}

.section-menu .plan-box li {
  position: relative;
  padding-left: 20px;
  color: #071a2d;
  font-size: 16px;
  font-weight: 800;
  line-height: 1.75;
}

.section-menu .plan-box li::before {
  content: "";
  position: absolute;
  top: 0.9em;
  left: 0;
  width: 9px;
  height: 2px;
  background: #071a2d;
}

.comprehensive-dd-panel {
  margin-top: 26px;
  padding: 24px 28px;
  background: #FFFFFF;
  border: 1px solid #d6e2e5;
  border-left: 4px solid #b9cbce;
  border-radius: 0;
}

.comprehensive-dd-head {
  display: grid;
  gap: 10px;
}

.comprehensive-dd-label {
  width: fit-content;
  padding: 4px 10px;
  background: #ffffff;
  border: 1px solid #d6e2e5;
  color: #596273;
  font-size: 12px;
  font-weight: 900;
  line-height: 1.5;
  letter-spacing: 0.04em;
}

.comprehensive-dd-panel h3 {
  margin-bottom: 0;
  color: #34465a;
  font-size: 20px;
  font-weight: 800;
  line-height: 1.45;
}

.comprehensive-dd-summary {
  color: #596273;
  font-size: 14px;
  font-weight: 700;
  line-height: 1.8;
}

.comprehensive-dd-panel .plan-meta-lines {
  gap: 8px;
  margin-top: 4px;
}

.comprehensive-dd-panel .plan-meta-lines p {
  color: #596273;
  font-size: 14px;
  font-weight: 700;
}

.comprehensive-dd-panel .plan-meta-lines span {
  color: #415267;
}

.comprehensive-dd-panel .plan-meta-lines p:first-child::before {
  background: #c7d0df;
}

.comprehensive-dd-note {
  margin-top: 16px;
  padding: 10px 14px;
  background: #ffffff;
  color: #596273;
  font-size: 13px;
  font-weight: 700;
  line-height: 1.8;
}

.comprehensive-dd-list {
  display: grid;
  grid-template-columns: repeat(2, minmax(0, 1fr));
  gap: 8px 32px;
  margin-top: 18px;
}

.comprehensive-dd-list li {
  position: relative;
  padding-left: 18px;
  color: #596273;
  font-size: 14px;
  font-weight: 700;
  line-height: 1.75;
}

.comprehensive-dd-list li::before {
  content: "";
  position: absolute;
  top: 0.9em;
  left: 0;
  width: 7px;
  height: 1px;
  background: #8a94a6;
}

.menu-support-box {
  margin-top: 32px;
  padding: 24px 28px;
  background: #f8fbfc;
  border: 1px solid #d6e2e5;
  border-radius: 0;
  color: var(--color-text);
}

.menu-support-box h3 {
  margin-bottom: 12px;
  color: #071a2d;
  font-size: 20px;
  font-weight: 800;
  line-height: 1.5;
}

.menu-support-box p {
  color: #34465a;
  font-weight: 700;
}

.menu-support-box ul {
  display: grid;
  gap: 8px;
  margin-top: 14px;
}

.menu-support-box li {
  position: relative;
  padding-left: 22px;
  color: #34465a;
  font-size: 14px;
  font-weight: 700;
  line-height: 1.7;
}

.menu-support-box li::before {
  content: "";
  position: absolute;
  top: 0.9em;
  left: 0;
  width: 7px;
  height: 7px;
  background: #42b9b7;
}

.menu-action {
  display: flex;
  justify-content: center;
  margin-top: 32px;
}

.menu-action-link {
  position: relative;
  display: inline-flex;
  align-items: center;
  justify-content: center;
  min-width: min(100%, 320px);
  min-height: 58px;
  padding: 14px 52px 14px 28px;
  overflow: hidden;
  background: linear-gradient(180deg, #ff9143 0%, #ff7228 48%, #f15a18 100%);
  border: 1px solid #ff9854;
  border-radius: 0;
  box-shadow: 0 10px 22px rgba(0, 24, 79, 0.18), inset 0 1px 0 rgba(255, 255, 255, 0.3);
  color: #ffffff;
  font-size: 16px;
  font-weight: 800;
  line-height: 1.5;
  text-align: center;
}

.menu-action-link::after {
  content: "";
  position: absolute;
  top: 50%;
  right: 24px;
  width: 8px;
  height: 8px;
  border-top: 3px solid #ffffff;
  border-right: 3px solid #ffffff;
  transform: translateY(-50%) rotate(45deg);
}

.menu-action-link:hover {
  transform: translateY(-1px);
  box-shadow: 0 13px 26px rgba(0, 24, 79, 0.24), inset 0 1px 0 rgba(255, 255, 255, 0.3);
}

/* コンバージョンフォーム */
.conversion-form {
  margin-top: 32px;
  padding: 32px;
  background: #ffffff;
  border-radius: 0;
}

.conversion-form h3 {
  margin-bottom: 8px;
  color: var(--color-heading);
  font-size: 22px;
  font-weight: 800;
  line-height: 1.5;
}

.form-intro {
  margin-bottom: 22px;
  color: #343b49;
  font-size: 15px;
  font-weight: 700;
  line-height: 1.8;
}

.conversion-form-grid {
  display: grid;
  grid-template-columns: 1fr;
  gap: 18px;
}

.form-field {
  display: grid;
  gap: 8px;
}

.form-field label {
  color: var(--color-heading);
  font-size: 14px;
  font-weight: 800;
  line-height: 1.5;
}

.required-label {
  display: inline-block;
  margin-left: 4px;
  padding: 2px 6px;
  background: var(--color-risk);
  color: #ffffff;
  font-size: 11px;
  font-weight: 800;
  line-height: 1.4;
  vertical-align: middle;
}

.form-field input,
.form-field select,
.form-field textarea {
  width: 100%;
  min-height: 48px;
  padding: 11px 14px;
  background: #ffffff;
  border: 1px solid #c7d0df;
  border-radius: 0;
  color: var(--color-text);
  font-size: 16px;
  line-height: 1.6;
}

.form-field textarea {
  min-height: 150px;
  resize: vertical;
}

.form-field input::placeholder,
.form-field textarea::placeholder {
  color: #8a94a6;
}

.form-field input:focus,
.form-field select:focus,
.form-field textarea:focus {
  outline: 2px solid rgba(24, 70, 157, 0.28);
  border-color: var(--color-navy);
}

.privacy-consent {
  display: flex;
  align-items: flex-start;
  gap: 10px;
  margin-top: 22px;
  color: #343b49;
  font-size: 14px;
  font-weight: 700;
  line-height: 1.7;
}

.privacy-consent input {
  width: 18px;
  height: 18px;
  margin-top: 4px;
  flex: 0 0 auto;
  accent-color: var(--color-navy);
}

.privacy-consent a {
  color: var(--color-navy);
  text-decoration: underline;
  text-underline-offset: 3px;
}

.form-submit {
  position: relative;
  display: flex;
  align-items: center;
  justify-content: center;
  width: min(100%, 420px);
  min-height: 60px;
  margin: 28px auto 0;
  padding: 14px 48px 14px 24px;
  overflow: hidden;
  background: linear-gradient(180deg, #ff9143 0%, #ff7228 48%, #f15a18 100%);
  border: 1px solid #ff9854;
  border-radius: 0;
  box-shadow: 0 8px 18px rgba(0, 37, 96, 0.18), inset 0 1px 0 rgba(255, 255, 255, 0.35);
  color: #ffffff;
  font-size: 17px;
  font-weight: 800;
  line-height: 1.5;
}

.form-submit::after {
  content: "";
  position: absolute;
  top: 50%;
  right: 24px;
  width: 8px;
  height: 8px;
  border-top: 3px solid #ffffff;
  border-right: 3px solid #ffffff;
  transform: translateY(-50%) rotate(45deg);
}

.form-submit:hover {
  transform: translateY(-1px);
  box-shadow: 0 11px 22px rgba(0, 37, 96, 0.22), inset 0 1px 0 rgba(255, 255, 255, 0.35);
}

.form-submit:focus-visible {
  outline: 3px solid #ffd09a;
  outline-offset: 4px;
}

@media (max-width: 1024px) {
  .section-menu .plan-grid {
    grid-template-columns: repeat(2, 1fr);
  }
}

@media (max-width: 900px) {
  .section-menu .plan-grid {
    grid-template-columns: 1fr;
  }
}

@media (max-width: 767px) {
  .section-menu .plan-grid {
    gap: 16px;
  }

  .menu-lead {
    margin: -4px 0 22px;
    padding: 16px 18px;
    font-size: 14px;
  }

  .section-menu .plan-head,
  .section-menu .plan-body {
    padding: 22px;
  }

  .section-menu .plan-head {
    padding-bottom: 0;
  }

  .section-menu .plan-box h3 {
    font-size: 22px;
  }

  .comprehensive-dd-panel h3 {
    font-size: 18px;
  }

  .plan-meta-lines p,
  .section-menu .plan-box li,
  .comprehensive-dd-list li {
    font-size: 14px;
  }

  .comprehensive-dd-panel {
    padding: 22px;
  }

  .comprehensive-dd-list {
    grid-template-columns: 1fr;
    gap: 8px;
  }

  .menu-support-box {
    padding: 22px;
  }

  .menu-action-link {
    width: 100%;
  }

  .conversion-form {
    padding: 24px;
  }

  .conversion-form h3 {
    font-size: 20px;
  }

  .form-field input,
  .form-field select,
  .form-field textarea {
    font-size: 16px;
  }

  .form-submit {
    width: 100%;
  }
}

@media (max-width: 420px) {
  .conversion-form {
    padding: 20px;
  }

  .privacy-consent {
    font-size: 13px;
  }
}
/* CMS integration: preserve the source LP layout and isolate framework spacing. */
.page-wrapper,
.agtax-romudd-main,
.agtax-romudd-cms-block {
  display: contents;
}

.agtax-romudd-contact-before,
.agtax-romudd-contact-after {
  display: contents;
}

.agtax-romudd-form-iframe.l-section-wrapper {
  margin: 32px 0 0;
  padding: 0;
  background: transparent;
}

.agtax-romudd-form-iframe .l-section-container,
.agtax-romudd-form-iframe .l-content-wrapper {
  width: 100%;
  max-width: none;
  margin: 0;
  padding: 0;
}

.agtax-romudd-form-iframe iframe {
  display: block;
  width: 100%;
  height: 400px;
  min-height: 0;
  border: 0;
}

@media (max-width: 768px) {
  .agtax-romudd-form-iframe.l-section-wrapper {
    margin-top: 24px;
  }

}