:root {
  --ink: #0d1b2e;
  --ink-light: #1e3a5f;
  --paper: #e8eef5;
  --paper-dark: #d8e3ee;
  --gold: #c9a84c;
  --gold-light: #e0c070;
  --red: #1a3a6b;
  --red-light: #2a509a;
  --white: #f4f8fc;
  --rule: rgba(13,27,46,0.15);
  --serif: 'Shippori Mincho', 'Noto Serif JP', serif;
  --mono: 'IBM Plex Mono', monospace;
}

* { margin: 0; padding: 0; box-sizing: border-box; }

html { scroll-behavior: smooth; }

body {
  font-family: var(--serif);
  background: var(--paper);
  color: var(--ink);
  overflow-x: hidden;
  line-height: 1.9;
}

/* ─── NOISE TEXTURE OVERLAY ─── */
body::before {
  content: '';
  position: fixed;
  inset: 0;
  background-image: url("data:image/svg+xml,%3Csvg viewBox='0 0 200 200' xmlns='http://www.w3.org/2000/svg'%3E%3Cfilter id='n'%3E%3CfeTurbulence type='fractalNoise' baseFrequency='0.75' numOctaves='4' stitchTiles='stitch'/%3E%3C/filter%3E%3Crect width='100%25' height='100%25' filter='url(%23n)' opacity='0.04'/%3E%3C/svg%3E");
  pointer-events: none;
  z-index: 1000;
  opacity: 0.4;
}

/* ─── SCROLL REVEAL ─── */
.reveal {
  opacity: 0;
  transform: translateY(28px);
  transition: opacity 0.8s ease, transform 0.8s ease;
}
.reveal.visible {
  opacity: 1;
  transform: translateY(0);
}

/* ─── HERO ─── */
.hero {
  min-height: 100vh;
  background: linear-gradient(160deg, #0a1628 0%, #0d2244 50%, #0f2d5a 100%);
  position: relative;
  display: flex;
  flex-direction: column;
  justify-content: center;
  overflow: hidden;
}

.hero-bg-pattern {
  position: absolute;
  inset: 0;
  background-image:
    repeating-linear-gradient(0deg, transparent, transparent 59px, rgba(201,168,76,0.07) 59px, rgba(201,168,76,0.07) 60px),
    repeating-linear-gradient(90deg, transparent, transparent 59px, rgba(201,168,76,0.07) 59px, rgba(201,168,76,0.07) 60px);
}

.hero-accent {
  position: absolute;
  top: 0; right: 0;
  width: 40%;
  height: 100%;
  background: linear-gradient(135deg, transparent 50%, rgba(42,80,154,0.2) 100%);
}

.hero-stamp {
  position: absolute;
  top: 48px; right: 60px;
  width: 96px; height: 96px;
  border: 3px solid var(--red);
  border-radius: 50%;
  display: flex;
  align-items: center;
  justify-content: center;
  flex-direction: column;
  gap: 2px;
  opacity: 0.85;
  animation: stamp-in 1.2s 0.5s both;
}
.hero-stamp span {
  font-family: var(--serif);
  font-size: 9px;
  color: var(--red);
  letter-spacing: 0.1em;
  text-align: center;
  line-height: 1.4;
}
@keyframes stamp-in {
  from { opacity: 0; transform: scale(1.4) rotate(-15deg); }
  to { opacity: 0.85; transform: scale(1) rotate(-8deg); }
}

.hero-content {
  position: relative;
  z-index: 2;
  padding: 80px 80px 80px 10%;
  max-width: 900px;
}

.hero-eyebrow {
  font-family: var(--mono);
  font-size: 11px;
  letter-spacing: 0.25em;
  color: var(--gold);
  text-transform: uppercase;
  margin-bottom: 28px;
  opacity: 0;
  animation: fade-up 0.8s 0.2s both;
}

.hero-title {
  font-size: clamp(38px, 6vw, 72px);
  font-weight: 700;
  color: var(--white);
  line-height: 1.25;
  letter-spacing: -0.01em;
  margin-bottom: 12px;
  opacity: 0;
  animation: fade-up 0.8s 0.4s both;
}
.hero-title .accent { color: var(--gold); }

.hero-subtitle {
  font-size: clamp(16px, 2.2vw, 22px);
  color: rgba(253,250,245,0.65);
  font-weight: 400;
  letter-spacing: 0.05em;
  margin-bottom: 48px;
  opacity: 0;
  animation: fade-up 0.8s 0.6s both;
}

.hero-lead {
  font-size: clamp(14px, 1.4vw, 16px);
  color: rgba(253,250,245,0.75);
  max-width: 560px;
  line-height: 2;
  margin-bottom: 56px;
  opacity: 0;
  animation: fade-up 0.8s 0.8s both;
}

.hero-cta-group {
  display: flex;
  gap: 16px;
  flex-wrap: wrap;
  opacity: 0;
  animation: fade-up 0.8s 1s both;
}

.btn-primary {
  display: inline-flex;
  align-items: center;
  gap: 10px;
  background: #2a509a;
  color: var(--white);
  padding: 16px 36px;
  font-family: var(--serif);
  font-size: 15px;
  letter-spacing: 0.1em;
  text-decoration: none;
  transition: background 0.25s, transform 0.25s;
  position: relative;
  overflow: hidden;
}
.btn-primary::after {
  content: '';
  position: absolute;
  inset: 0;
  background: rgba(255,255,255,0.08);
  transform: translateX(-100%);
  transition: transform 0.3s;
}
.btn-primary:hover::after { transform: translateX(0); }
.btn-primary:hover { transform: translateY(-2px); background: #3460b8; }

.btn-secondary {
  display: inline-flex;
  align-items: center;
  gap: 10px;
  border: 1px solid rgba(184,146,42,0.5);
  color: var(--gold-light);
  padding: 16px 36px;
  font-family: var(--serif);
  font-size: 15px;
  letter-spacing: 0.1em;
  text-decoration: none;
  transition: all 0.25s;
}
.btn-secondary:hover {
  border-color: var(--gold);
  background: rgba(184,146,42,0.08);
}

.hero-scroll {
  position: absolute;
  bottom: 40px;
  left: 10%;
  display: flex;
  align-items: center;
  gap: 12px;
  color: rgba(253,250,245,0.4);
  font-family: var(--mono);
  font-size: 11px;
  letter-spacing: 0.2em;
  opacity: 0;
  animation: fade-up 0.8s 1.4s both;
}
.scroll-line {
  width: 48px;
  height: 1px;
  background: rgba(184,146,42,0.4);
  position: relative;
  overflow: hidden;
}
.scroll-line::after {
  content: '';
  position: absolute;
  top: 0; left: -100%;
  width: 100%; height: 100%;
  background: var(--gold);
  animation: scroll-indicator 2s 2s infinite;
}
@keyframes scroll-indicator {
  0% { left: -100%; }
  100% { left: 100%; }
}

@keyframes fade-up {
  from { opacity: 0; transform: translateY(20px); }
  to { opacity: 1; transform: translateY(0); }
}

/* ─── SECTION BASE ─── */
section { position: relative; }

.section-inner {
  max-width: 1100px;
  margin: 0 auto;
  padding: 100px 60px;
}

.section-label {
  font-family: var(--mono);
  font-size: 10px;
  letter-spacing: 0.3em;
  color: var(--gold);
  text-transform: uppercase;
  margin-bottom: 16px;
  display: flex;
  align-items: center;
  gap: 12px;
}
.section-label::before {
  content: '';
  width: 32px;
  height: 1px;
  background: var(--gold);
}

.section-title {
  font-size: clamp(26px, 3.5vw, 42px);
  font-weight: 700;
  line-height: 1.3;
  letter-spacing: -0.01em;
  margin-bottom: 20px;
}

.section-rule {
  width: 48px;
  height: 2px;
  background: var(--gold);
  margin-bottom: 40px;
}

/* ─── FEATURES STRIP ─── */
.features-strip {
  background: #0d2244;
  padding: 0;
  overflow: hidden;
}

.features-strip-inner {
  display: grid;
  grid-template-columns: repeat(3, 1fr);
}

.feature-item {
  padding: 56px 48px;
  border-right: 1px solid rgba(201,168,76,0.15);
  position: relative;
  transition: background 0.3s;
}
.feature-item:last-child { border-right: none; }
.feature-item:hover { background: rgba(201,168,76,0.07); }

.feature-number {
  font-family: var(--mono);
  font-size: 56px;
  color: rgba(184,146,42,0.12);
  font-weight: 500;
  line-height: 1;
  margin-bottom: 20px;
}

.feature-title {
  font-size: 18px;
  font-weight: 700;
  color: var(--white);
  margin-bottom: 12px;
  letter-spacing: 0.05em;
}

.feature-desc {
  font-size: 13px;
  color: rgba(253,250,245,0.55);
  line-height: 1.9;
}

/* ─── ABOUT ─── */
.about-section {
  background: var(--white);
}

.about-grid {
  display: grid;
  grid-template-columns: 1fr 1.4fr;
  gap: 80px;
  align-items: start;
}

.about-sidebar {
  position: sticky;
  top: 80px;
}

.about-name-card {
  background: #0d2244;
  padding: 40px 36px;
  margin-bottom: 24px;
  position: relative;
  overflow: hidden;
}
.about-name-card::before {
  content: '';
  position: absolute;
  top: 0; right: 0;
  width: 60px; height: 60px;
  background: #2a509a;
  clip-path: polygon(100% 0, 0 0, 100% 100%);
}

.about-role {
  font-family: var(--mono);
  font-size: 10px;
  letter-spacing: 0.25em;
  color: var(--gold);
  margin-bottom: 12px;
}

.about-name-ja {
  font-size: 28px;
  font-weight: 700;
  color: var(--white);
  letter-spacing: 0.1em;
  margin-bottom: 4px;
}
.about-name-en {
  font-size: 12px;
  color: rgba(253,250,245,0.4);
  font-family: var(--mono);
  letter-spacing: 0.15em;
}

.credentials {
  display: flex;
  flex-direction: column;
  gap: 8px;
}

.credential-tag {
  display: inline-flex;
  align-items: center;
  gap: 8px;
  font-size: 12px;
  color: var(--ink-light);
  padding: 8px 14px;
  border: 1px solid var(--rule);
  background: var(--paper);
  letter-spacing: 0.05em;
}
.credential-tag .dot {
  width: 5px; height: 5px;
  background: var(--gold);
  border-radius: 50%;
  flex-shrink: 0;
}

.about-body p {
  font-size: 15px;
  line-height: 2.1;
  color: var(--ink-light);
  margin-bottom: 24px;
}

.career-list {
  margin-top: 40px;
  border-top: 1px solid var(--rule);
  padding-top: 32px;
}

.career-title {
  font-family: var(--mono);
  font-size: 10px;
  letter-spacing: 0.25em;
  color: var(--gold);
  margin-bottom: 20px;
}

.career-item {
  display: flex;
  gap: 20px;
  padding: 12px 0;
  border-bottom: 1px solid var(--rule);
  font-size: 13px;
}
.career-item .label {
  color: var(--gold);
  font-family: var(--mono);
  font-size: 11px;
  white-space: nowrap;
  padding-top: 2px;
  min-width: 40px;
}
.career-item .text { color: var(--ink-light); line-height: 1.7; }

/* ─── WHAT IS ─── */
.whatIs-section {
  background: var(--paper-dark);
}

.whatIs-box {
  background: var(--white);
  border-left: 4px solid var(--gold);
  padding: 40px 48px;
  margin-bottom: 48px;
  position: relative;
}
.whatIs-box p {
  font-size: 15px;
  line-height: 2.1;
  color: var(--ink-light);
}
.whatIs-box .law-ref {
  font-family: var(--mono);
  font-size: 11px;
  color: var(--gold);
  margin-top: 16px;
  display: block;
}

.notice-box {
  background: rgba(42,80,154,0.07);
  border: 1px solid rgba(42,80,154,0.25);
  padding: 28px 36px;
  margin-top: 32px;
}
.notice-box p {
  font-size: 14px;
  line-height: 1.9;
  color: var(--ink-light);
}
.notice-box strong {
  color: #2a509a;
  font-weight: 700;
}

/* ─── PREPARATION ─── */
.prep-section {
  background: var(--white);
}

.prep-grid {
  display: grid;
  grid-template-columns: repeat(3, 1fr);
  gap: 2px;
  margin-top: 56px;
}

.prep-card {
  background: var(--paper);
  padding: 48px 36px;
  position: relative;
  transition: transform 0.3s;
}
.prep-card:hover { transform: translateY(-4px); }

.prep-card-num {
  font-family: var(--mono);
  font-size: 64px;
  font-weight: 500;
  color: rgba(184,146,42,0.15);
  line-height: 1;
  margin-bottom: 24px;
}

.prep-card-title {
  font-size: 17px;
  font-weight: 700;
  margin-bottom: 16px;
  color: var(--ink);
  letter-spacing: 0.05em;
}

.prep-card-body {
  font-size: 13px;
  line-height: 2;
  color: var(--ink-light);
}

.prep-sub-list {
  margin-top: 16px;
  display: flex;
  flex-direction: column;
  gap: 6px;
}

.prep-sub-item {
  display: flex;
  align-items: flex-start;
  gap: 8px;
  font-size: 12px;
  color: var(--ink-light);
  line-height: 1.7;
}
.prep-sub-item::before {
  content: '—';
  color: var(--gold);
  flex-shrink: 0;
  margin-top: 1px;
}

/* ─── INDUSTRY TABLE ─── */
.industry-table-wrap {
  margin-top: 48px;
  overflow-x: auto;
}

.industry-table {
  width: 100%;
  border-collapse: collapse;
  font-size: 13px;
}

.industry-table th {
  background: #0d2244;
  color: var(--gold);
  font-family: var(--mono);
  font-size: 10px;
  letter-spacing: 0.2em;
  padding: 14px 20px;
  text-align: left;
  font-weight: 500;
}

.industry-table td {
  padding: 16px 20px;
  border-bottom: 1px solid var(--rule);
  color: var(--ink-light);
  line-height: 1.7;
}

.industry-table tr:nth-child(even) td {
  background: var(--paper);
}

.industry-table td:first-child {
  font-weight: 600;
  color: var(--ink);
  white-space: nowrap;
}

/* ─── FLOW ─── */
.flow-section {
  background: linear-gradient(180deg, #0a1628 0%, #0d2244 100%);
}

.flow-section .section-title { color: var(--white); }
.flow-section .section-label { color: var(--gold); }

.flow-grid {
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: 2px;
  margin-top: 56px;
}

.flow-item {
  background: rgba(244,248,252,0.03);
  padding: 36px 40px;
  border: 1px solid rgba(201,168,76,0.12);
  display: flex;
  gap: 24px;
  transition: background 0.3s;
}
.flow-item:hover { background: rgba(201,168,76,0.06); }

.flow-step-num {
  font-family: var(--mono);
  font-size: 32px;
  font-weight: 500;
  color: rgba(184,146,42,0.3);
  line-height: 1;
  flex-shrink: 0;
  margin-top: 4px;
}

.flow-step-body {}

.flow-step-title {
  font-size: 15px;
  font-weight: 700;
  color: var(--white);
  margin-bottom: 10px;
  letter-spacing: 0.05em;
}

.flow-step-desc {
  font-size: 12px;
  line-height: 1.9;
  color: rgba(253,250,245,0.5);
}

/* ─── DURING / AFTER ─── */
.during-section {
  background: var(--paper-dark);
}

.measure-cards {
  display: grid;
  grid-template-columns: repeat(3, 1fr);
  gap: 24px;
  margin-top: 48px;
}

.measure-card {
  background: var(--white);
  padding: 40px 32px;
  border-top: 3px solid #2a509a;
  transition: box-shadow 0.3s;
}
.measure-card:hover {
  box-shadow: 0 12px 40px rgba(26,20,16,0.1);
}

.measure-num {
  font-family: var(--mono);
  font-size: 11px;
  letter-spacing: 0.2em;
  color: var(--gold);
  margin-bottom: 16px;
}

.measure-title {
  font-size: 17px;
  font-weight: 700;
  margin-bottom: 16px;
  color: var(--ink);
}

.measure-body {
  font-size: 13px;
  line-height: 2;
  color: var(--ink-light);
}

/* ─── AFTER ─── */
.after-section {
  background: var(--white);
}

.after-grid {
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: 48px;
  margin-top: 48px;
}

.after-item {
  padding: 36px 0;
  border-top: 1px solid var(--rule);
}

.after-item-num {
  font-family: var(--mono);
  font-size: 10px;
  letter-spacing: 0.25em;
  color: var(--gold);
  margin-bottom: 12px;
}

.after-item-title {
  font-size: 17px;
  font-weight: 700;
  margin-bottom: 16px;
  color: var(--ink);
}

.after-item-body {
  font-size: 13px;
  line-height: 2;
  color: var(--ink-light);
}

/* ─── CTA ─── */
.cta-section {
  background: linear-gradient(160deg, #07101e 0%, #0a1a38 60%, #0d2244 100%);
  position: relative;
  overflow: hidden;
}

.cta-section::before {
  content: '税務調査';
  position: absolute;
  font-size: 180px;
  font-weight: 700;
  color: rgba(184,146,42,0.04);
  right: -20px;
  top: 50%;
  transform: translateY(-50%);
  white-space: nowrap;
  pointer-events: none;
  font-family: var(--serif);
}

.cta-inner {
  max-width: 800px;
  margin: 0 auto;
  padding: 120px 60px;
  text-align: center;
}

.cta-eyebrow {
  font-family: var(--mono);
  font-size: 10px;
  letter-spacing: 0.3em;
  color: var(--gold);
  margin-bottom: 32px;
}

.cta-title {
  font-size: clamp(28px, 4vw, 48px);
  font-weight: 700;
  color: var(--white);
  line-height: 1.4;
  margin-bottom: 24px;
}

.cta-title .red { color: var(--gold-light); }

.cta-body {
  font-size: 15px;
  color: rgba(253,250,245,0.6);
  line-height: 2;
  margin-bottom: 56px;
}

.cta-contact-grid {
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: 16px;
  margin-bottom: 40px;
}

.contact-card {
  border: 1px solid rgba(201,168,76,0.25);
  padding: 28px 24px;
  text-align: left;
  transition: all 0.3s;
  text-decoration: none;
  display: block;
}
.contact-card:hover {
  border-color: var(--gold);
  background: rgba(201,168,76,0.06);
}

.contact-card-label {
  font-family: var(--mono);
  font-size: 10px;
  letter-spacing: 0.2em;
  color: var(--gold);
  margin-bottom: 10px;
}

.contact-card-value {
  font-size: 20px;
  font-weight: 700;
  color: var(--white);
  letter-spacing: 0.05em;
}

.contact-card-sub {
  font-size: 11px;
  color: rgba(253,250,245,0.4);
  margin-top: 6px;
}

.cta-note {
  font-size: 12px;
  color: rgba(253,250,245,0.35);
  line-height: 1.9;
}

/* ─── ADDRESS ─── */
.address-section {
  background: var(--paper);
  border-top: 1px solid var(--rule);
}

.address-grid {
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: 80px;
  align-items: start;
}

.address-block h3 {
  font-size: 14px;
  font-weight: 700;
  letter-spacing: 0.1em;
  margin-bottom: 20px;
  color: var(--ink);
}

.address-block p {
  font-size: 13px;
  line-height: 2;
  color: var(--ink-light);
}

.badge-list {
  display: flex;
  flex-direction: column;
  gap: 8px;
  margin-top: 16px;
}

.badge {
  display: inline-flex;
  align-items: center;
  gap: 8px;
  font-size: 11px;
  color: var(--ink-light);
  padding: 7px 12px;
  border: 1px solid var(--rule);
  width: fit-content;
}
.badge .check {
  color: var(--gold);
  font-weight: 700;
}

/* ─── FOOTER ─── */
footer {
  background: #07101e;
  padding: 32px 60px;
  display: flex;
  justify-content: space-between;
  align-items: center;
  flex-wrap: wrap;
  gap: 16px;
}

.footer-name {
  font-size: 13px;
  color: rgba(253,250,245,0.5);
  letter-spacing: 0.1em;
}

.footer-copy {
  font-family: var(--mono);
  font-size: 11px;
  color: rgba(253,250,245,0.25);
  letter-spacing: 0.1em;
}

/* ─── FIXED LINE BUTTON ─── */
.line-float {
  position: fixed;
  bottom: 32px;
  right: 32px;
  z-index: 900;
  display: flex;
  flex-direction: column;
  align-items: center;
  gap: 6px;
  text-decoration: none;
  animation: float-in 0.8s 1.5s both;
}
@keyframes float-in {
  from { opacity: 0; transform: translateY(20px); }
  to { opacity: 1; transform: translateY(0); }
}

.line-float-btn {
  width: 56px;
  height: 56px;
  background: #06c755;
  border-radius: 50%;
  display: flex;
  align-items: center;
  justify-content: center;
  box-shadow: 0 4px 20px rgba(6,199,85,0.4);
  transition: transform 0.25s, box-shadow 0.25s;
}
.line-float:hover .line-float-btn {
  transform: scale(1.08);
  box-shadow: 0 8px 28px rgba(6,199,85,0.5);
}
.line-float-btn svg { width: 28px; height: 28px; fill: white; }
.line-float-label {
  font-size: 10px;
  letter-spacing: 0.1em;
  color: var(--ink);
  background: var(--white);
  padding: 3px 8px;
  border-radius: 20px;
  box-shadow: 0 2px 8px rgba(0,0,0,0.12);
}

/* ─── RESPONSIVE ─── */
@media (max-width: 900px) {
  .hero-content { padding: 60px 32px; }
  .section-inner { padding: 70px 32px; }
  .features-strip-inner { grid-template-columns: 1fr; }
  .feature-item { border-right: none; border-bottom: 1px solid rgba(184,146,42,0.15); }
  .about-grid { grid-template-columns: 1fr; gap: 48px; }
  .about-sidebar { position: static; }
  .prep-grid { grid-template-columns: 1fr; }
  .flow-grid { grid-template-columns: 1fr; }
  .measure-cards { grid-template-columns: 1fr; }
  .after-grid { grid-template-columns: 1fr; }
  .cta-contact-grid { grid-template-columns: 1fr; }
  .address-grid { grid-template-columns: 1fr; }
  footer { flex-direction: column; text-align: center; }
  .hero-stamp { display: none; }
}

/* ─── STICKY NAV ─── */
.lp-nav {
  position: fixed;
  top: 0;
  left: 0;
  right: 0;
  z-index: 9999;
  background: rgba(10, 22, 40, 0.97);
  border-bottom: 1px solid rgba(201,168,76,0.2);
  backdrop-filter: blur(8px);
}

.lp-nav-inner {
  max-width: 1100px;
  margin: 0 auto;
  padding: 0 40px;
  height: 60px;
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 32px;
}

.lp-nav-logo {
  font-family: var(--serif);
  font-size: 13px;
  color: var(--white);
  letter-spacing: 0.08em;
  white-space: nowrap;
  flex-shrink: 0;
}

.lp-nav-links {
  display: flex;
  align-items: center;
  gap: 32px;
}

.lp-nav-link {
  font-family: var(--serif);
  font-size: 13px;
  color: rgba(253,250,245,0.75);
  text-decoration: none;
  letter-spacing: 0.05em;
  transition: color 0.2s;
  white-space: nowrap;
}
.lp-nav-link:hover {
  color: var(--gold);
}

.lp-nav-cta-btn {
  display: inline-flex;
  align-items: center;
  background: var(--gold);
  color: #07101e;
  font-family: var(--serif);
  font-size: 13px;
  font-weight: 700;
  letter-spacing: 0.08em;
  padding: 10px 22px;
  text-decoration: none;
  transition: background 0.2s, transform 0.2s;
  white-space: nowrap;
}
.lp-nav-cta-btn:hover {
  background: var(--gold-light);
  transform: translateY(-1px);
}

/* ナビ分のスペースをヒーローに確保 */
.hero {
  padding-top: 60px;
}

@media (max-width: 900px) {
  .lp-nav-links {
    gap: 16px;
  }
  .lp-nav-link {
    font-size: 11px;
  }
  .lp-nav-cta-btn {
    font-size: 11px;
    padding: 8px 14px;
  }
  .lp-nav-logo {
    font-size: 11px;
  }
  .lp-nav-inner {
    padding: 0 16px;
  }
}


/* ─── STICKY NAV ─── */
.lp-nav {
  position: fixed;