:root {
  --navy: #123a68;
  --navy-light: #24548f;
  --ink: #173143;
  --muted: #53616b;
  --blue: #2b5596;
  --accent-gold: #d5ad4a;
  --green: #246b5d;
  --mist: #edf4f6;
  --paper: #f8fafb;
  --line: #d8e0e4;
}

* { box-sizing: border-box; }
html { scroll-behavior: smooth; scroll-padding-top: 92px; }
body { margin: 0; color: var(--ink); background: #fff; font: 16px/2 -apple-system, BlinkMacSystemFont, "Hiragino Kaku Gothic ProN", "Yu Gothic", Meiryo, sans-serif; letter-spacing: 0; -webkit-font-smoothing: antialiased; }
img { display: block; max-width: 100%; height: auto; }
a { color: inherit; }
button, input, select, textarea { font: inherit; }
figure, p { margin: 0; }
h1, h2, h3 { margin: 0; font-weight: 700; }
.container { width: min(1180px, calc(100% - 128px)); margin-inline: auto; }
.skip-link { position: fixed; top: 8px; left: 8px; z-index: 50; padding: 10px 18px; background: #fff; transform: translateY(-160%); }
.skip-link:focus { transform: none; }
:focus-visible { outline: 3px solid #3e98bd; outline-offset: 5px; }

.site-header { position: fixed; top: 0; right: 0; left: 0; z-index: 30; border-radius: 0; background: rgba(255,255,255,.97); box-shadow: 0 8px 24px rgba(7,29,52,.08); }
.has-fixed-cta .site-shell { padding-top: 0; }
.has-fixed-cta .site-header { position: fixed; top: 0; right: 0; left: 0; margin-inline: 0; border-radius: 0; }
.site-header { opacity: 0; pointer-events: none; transform: translateY(-24px); transition: opacity 500ms ease, transform 650ms cubic-bezier(.22,.61,.36,1); }
body.is-scroll-started .site-header { opacity: 1; pointer-events: auto; transform: translateY(0); }
body.intro-complete .site-header { opacity: 1; pointer-events: auto; transform: translateY(0); transition-delay: 0ms; }
.site-header__inner { display: flex; align-items: center; justify-content: space-between; min-height: 66px; padding: 0 26px; gap: 34px; }
.brand { display: flex; align-items: center; gap: 13px; text-decoration: none; }
.brand__logo { display: block; width: 54px; height: 54px; object-fit: contain; flex: 0 0 54px; }
.brand__text { color: #202020; font-size: 13px; font-weight: 700; line-height: 1.55; }
.brand__text small { display: block; color: #666; font-size: 10px; font-weight: 500; }
.header-nav { display: flex; align-items: center; gap: 32px; color: #202020; font-size: 12px; font-weight: 700; }
.header-nav a { position: relative; text-decoration: none; }
.header-nav a::after { content: ''; position: absolute; right: 100%; bottom: -7px; left: 0; height: 1px; background: var(--navy); transition: right .25s ease; }
.header-nav a:hover::after { right: 0; }
.menu-toggle { display: none; width: 30px; height: 30px; padding: 6px 2px; border: 0; background: transparent; }
.menu-toggle i { display: block; width: 24px; height: 2px; margin: 4px 0; background: #202020; }

.hero { position: relative; isolation: isolate; min-height: 0; overflow: hidden; padding: 0; background: var(--navy); }
.hero > .hero__inner { position: relative; width: 100%; min-height: 600px; margin-inline: 0; overflow: hidden; border-radius: 0; background: var(--navy); }
.hero__inner::before, .hero__inner::after { content: ''; position: absolute; inset: 0 auto 0 0; pointer-events: none; }
.hero__inner::before { display: none; }
.hero__inner::after { display: none; }
.hero__photo { position: absolute; inset: 0; z-index: 0; overflow: hidden; }
.hero__photo::after { content: ''; position: absolute; inset: 0; background: linear-gradient(90deg, rgba(3,18,39,.78) 0%, rgba(3,18,39,.62) 43%, rgba(3,18,39,.24) 72%, rgba(3,18,39,.08) 100%); }
.hero__photo img { width: 100%; height: 100%; object-fit: cover; object-position: 68% center; }
.hero__content { position: relative; left: 7%; z-index: 2; width: min(470px, 43%); margin: 200px 0 64px; padding: 0; color: #fff; text-align: left; }
.hero__stats { position: absolute; top: 72px; left: 7%; z-index: 3; display: flex; gap: 12px; }
.achievement-badge { position: relative; width: 112px; height: 112px; color: #14385f; text-align: center; line-height: 1; }
.achievement-badge__frame { position: absolute; inset: 0; z-index: 1; display: block; width: 100%; height: 100%; object-fit: contain; filter: drop-shadow(0 3px 4px rgba(0,0,0,.18)); }
.achievement-badge > span, .achievement-badge > strong { position: absolute; z-index: 2; left: 0; width: 100%; }
.achievement-badge__top, .achievement-badge__bottom { display: block; font-size: 8px; font-weight: 700; letter-spacing: .04em; }
.achievement-badge__top { top: 28px; }
.achievement-badge__bottom { top: 62px; }
.achievement-badge strong { top: 38px; color: #163b66; font-size: 25px; font-weight: 800; font-variant-numeric: tabular-nums; letter-spacing: -.04em; }
.achievement-badge small { margin-left: 1px; color: #986a19; font-size: 10px; letter-spacing: 0; }
.eyebrow { margin-bottom: 0; color: #fff; font-size: 18px; font-weight: 700; }
.hero h1 { max-width: 700px; font-size: 48px; font-weight: 600; line-height: 1.22; letter-spacing: .03em; }
.hero__accent { position: relative; display: inline-block; color: #fff; }
.hero__accent::after { content: ''; position: absolute; right: 0; bottom: -7px; left: 0; height: 2px; background: var(--accent-gold); }
.hero h1 small { display: block; margin-bottom: 18px; font-size: 20px; font-weight: 600; line-height: 1.6; letter-spacing: .06em; }
.hero__message { margin-top: 28px; font-size: 22px; font-weight: 600; line-height: 1.55; }
.hero__lead { max-width: 520px; margin: 24px 0 0; color: #fff; font-size: 14px; line-height: 1.95; }
.hero-mobile-break { display: none; }
.hero__actions { display: flex; flex-wrap: wrap; align-items: center; justify-content: flex-start; gap: 18px; margin-top: 30px; }
.hero__income-link { display: inline-block; margin-top: 14px; color: #fff; font-size: 13px; font-weight: 600; line-height: 1.5; text-decoration: underline; text-decoration-color: #fff; text-decoration-thickness: 1px; text-underline-offset: 5px; text-shadow: 0 1px 5px rgba(0,0,0,.28); }
.btn { display: inline-flex; align-items: center; justify-content: center; min-height: 56px; padding: 14px 30px; border: 0; border-radius: 8px; background: var(--navy); color: #fff; text-align: center; text-decoration: none; font-size: 14px; font-weight: 700; line-height: 1.6; transition: background .25s ease, color .25s ease; }
.btn:hover { background: var(--navy-light); }
.btn--light { background: #fff; color: var(--navy); }
.btn--light:hover { background: var(--mist); }
.btn--cta { position: relative; isolation: isolate; min-height: 54px; padding: 14px 20px; overflow: hidden; border: 1px solid #e7c76b; border-radius: 8px; background: linear-gradient(115deg, #aa7a14 0%, #d7ad3f 48%, #bd8b1c 100%); box-shadow: 0 9px 20px rgba(155,116,32,.28); color: #fff; font-weight: 900; letter-spacing: .025em; }
.btn--cta::before { content: ''; position: absolute; z-index: -1; top: 0; left: -42%; width: 34%; height: 100%; pointer-events: none; background: linear-gradient(100deg, transparent, rgba(255,255,255,.34), transparent); transform: skewX(-18deg); animation: ctaGoldShine 4.6s ease-in-out infinite; }
.btn--cta:hover { background: linear-gradient(115deg, #aa7a14 0%, #d7ad3f 48%, #bd8b1c 100%); color: #fff; }
.btn--cta:active { filter: brightness(.92); transform: translateY(1px); }
.btn--cta:focus-visible { outline-color: #d69f34; }
.btn--simulation { line-height: 1.2; }
@keyframes ctaGoldShine { 0%, 68% { left: -42%; } 86%, 100% { left: 116%; } }
.hero .btn--cta { min-height: 56px; padding-inline: 30px; font-size: 15px; text-decoration: none; }
.hero .btn-arrow { display: inline-block; margin-left: 14px; }
.btn--cta .btn-arrow { color: currentColor; }
.hero-scroll { position: absolute; right: 20px; bottom: 34px; z-index: 1; display: block; width: 18px; height: 300px; color: #fff; font-size: 10px; letter-spacing: 2px; text-transform: uppercase; writing-mode: vertical-rl; }
.hero-scroll span { position: absolute; top: 0; left: 50%; right: auto; transform: translateX(-50%); }
.hero-scroll i { position: absolute; top: 56px; left: 50%; right: auto; display: block; width: 1px; height: 220px; margin-left: -.5px; background: linear-gradient(to bottom, rgba(255,255,255,.82), rgba(255,255,255,.34) 68%, rgba(255,255,255,0)); transform-origin: top; }

body.motion-ready .hero__photo img { animation: none; }
body.motion-ready .hero__content { animation: none; }
body.motion-ready .hero__content > * { animation: none; }
body.motion-ready .hero__content > :nth-child(1) { animation-delay: 140ms; }
body.motion-ready .hero__content > :nth-child(2) { animation-delay: 220ms; }
body.motion-ready .hero__content > :nth-child(3) { animation-delay: 320ms; }
body.motion-ready .hero__content > :nth-child(4) { animation-delay: 400ms; }
body.motion-ready .hero__content > :nth-child(5) { animation-delay: 500ms; }
body.intro-complete.motion-ready .hero-scroll span { animation: heroScrollIn 720ms cubic-bezier(.22,.61,.36,1) 620ms both; }
body.intro-complete.motion-ready .hero-scroll i { animation: heroScrollLineIn 850ms cubic-bezier(.22,.61,.36,1) 720ms both; }

@keyframes heroPhoto {
  from { opacity: 0; transform: scale(1.035); }
  to { opacity: 1; transform: scale(1); }
}

@keyframes heroItem {
  from { opacity: 0; transform: translateY(28px); }
  to { opacity: 1; transform: translateY(0); }
}

@keyframes heroScrollIn {
  from { opacity: 0; transform: translateX(-50%) translateY(22px); }
  to { opacity: 1; transform: translateX(-50%) translateY(0); }
}

@keyframes heroScrollLineIn {
  from { opacity: 0; transform: translateY(24px) scaleY(.2); }
  to { opacity: 1; transform: translateY(0) scaleY(1); }
}

@keyframes scrollLine {
  0%, 35% { transform: scaleY(0); opacity: .35; }
  70%, 100% { transform: scaleY(1); opacity: 1; }
}

body.motion-ready [data-reveal] { opacity: 0; transform: translateY(24px); transition: opacity 600ms cubic-bezier(.22,.61,.36,1), transform 600ms cubic-bezier(.22,.61,.36,1); }
body.motion-ready [data-reveal="photo"] { transform: none; clip-path: inset(0 0 0 7%); transition: opacity 700ms cubic-bezier(.22,.61,.36,1), clip-path 700ms cubic-bezier(.22,.61,.36,1); }
body.motion-ready [data-reveal].is-visible { opacity: 1; transform: translateY(0); }
body.motion-ready [data-reveal="photo"].is-visible { clip-path: inset(0); }
figure[data-reveal="photo"] { position: relative; overflow: hidden; border-radius: 8px; }
body.motion-ready figure[data-reveal="photo"] { opacity: 1; transform: none; clip-path: none; }

.stats { display: grid; grid-template-columns: repeat(3, 1fr); align-items: center; width: 100%; max-width: none; min-height: 176px; padding: 30px max(64px, calc((100% - 1180px) / 2)); background: var(--mist); }
.stat { text-align: center; }
.stat + .stat { border-left: 1px solid rgba(13,48,74,.18); }
.stat__label { display: block; margin-bottom: 5px; color: var(--muted); font-size: 12px; font-weight: 600; }
.stat__num { display: block; color: var(--navy); font-size: 52px; font-weight: 600; line-height: 1.15; font-variant-numeric: tabular-nums; }
.stat__num small { margin-left: 6px; font-size: 16px; }

.section { padding-block: 136px; }
.section--soft { background: linear-gradient(135deg, #244a8f 0%, #173866 52%, #0a2143 100%); color: #fff; }
.section--soft .section__lead,
.section--soft .sim-panel > p,
.section--soft .mini-chart__axis { color: rgba(255,255,255,.82); }
.section--soft .section__kicker { color: var(--accent-gold); }
.section--soft.simulation { background: var(--navy); }
.section--cream { background: #f0f4f3; }
.section#income { position: relative; isolation: isolate; overflow: hidden; background: linear-gradient(135deg, #244a8f 0%, #173866 52%, #0a2143 100%); color: #fff; }
.section#income::before { display: none; }
.section#income > .container { position: relative; z-index: 1; }
.section#income .section__kicker { color: #9bc4d2; }
.section#income .section__lead,
.section#income .graph-card > p,
.section#income .note,
.section#income .career-bar__label { color: rgba(255,255,255,.78) !important; }
.section__head { max-width: 860px; margin-bottom: 68px; }
.section__kicker { display: block; margin-bottom: 20px; color: var(--green); font-size: 12px; font-weight: 700; }
.section h2 { font-size: 48px; line-height: 1.48; }
.section__lead { max-width: 650px; margin-top: 26px; color: var(--muted); font-size: 15px; }

#income > .container { display: grid; grid-template-columns: .82fr 1.18fr; gap: 64px; align-items: center; }
#income .section__head { margin: 0; }
.section-photo { overflow: hidden; }
.section-photo img { width: 100%; aspect-ratio: 4 / 3; object-fit: cover; transition: transform 1s cubic-bezier(.2,.7,.2,1); }
.section-photo:hover img { transform: scale(1.025); }
.graph-grid { grid-column: 1 / -1; display: grid; gap: 64px; }
.graph-card { display: grid; grid-template-columns: .82fr 1.18fr; grid-template-rows: 1fr auto auto auto 1fr; column-gap: 64px; align-items: start; }
.graph-card h3 { grid-column: 1; grid-row: 2; font-size: 25px; line-height: 1.65; }
.graph-card > p { grid-column: 1; grid-row: 3; margin-top: 18px; color: var(--muted); font-size: 14px; }
.graph-card .note { grid-column: 1; grid-row: 4; align-self: start; }
.reference-visual { grid-column: 2; grid-row: 1 / 6; align-self: center; margin: 0; overflow: hidden; border-radius: 8px; background: #fff; box-shadow: 0 14px 32px rgba(1, 15, 34, .16); }
.reference-visual img { display: block; width: 100%; height: auto; }
.reference-visual--after-62 { width: min(100%, 360px); justify-self: center; }
.career-bars, .after-62 { grid-column: 2; grid-row: 1 / 4; display: flex; align-items: flex-end; gap: 18px; min-height: 360px; }
.career-bar, .after-62__item { flex: 1; min-width: 0; text-align: center; }
.career-bar__col, .after-62__body { display: flex; flex-direction: column; align-items: center; justify-content: center; gap: 4px; height: var(--h); padding: 10px 5px; background: #b8cfdb; color: var(--navy); font-size: 11px; line-height: 1.55; }
.career-bar__col strong { font-size: 30px; }
.career-bar--stack .career-bar__col { background: var(--accent-gold); color: #102541; }
.career-bar--stack .career-bar__col strong { font-size: 20px; }
.career-bar__label { padding-top: 13px; font-size: 11px; }
.after-62 { justify-content: center; gap: 54px; }
.after-62__item { max-width: 210px; }
.after-62__body { justify-content: flex-end; gap: 0; padding: 0; overflow: hidden; background: transparent; }
.after-62__body strong { font-size: 25px; }
.after-62__salary, .after-62__rent { display: flex; flex: 1; flex-direction: column; align-items: center; justify-content: center; gap: 3px; width: 100%; padding: 8px 4px; }
.after-62__salary { background: #163e70; color: #fff; }
.after-62__rent { flex: 0 0 34%; background: #a9d8ef; color: #102541; }
.after-62__tag { display: inline-block; margin-bottom: 8px; padding: 4px 7px; border-radius: 3px; background: var(--accent-gold); color: #102541; font-size: 10px; font-weight: 700; line-height: 1.2; }
.after-62__item--plus .career-bar__label strong { display: block; margin-top: 3px; color: var(--accent-gold); font-size: 17px; }
.note { margin-top: 24px; color: var(--muted) !important; font-size: 11px !important; line-height: 1.75; }

#merit .container { display: block; }
#merit .section__head { max-width: 680px; margin-bottom: 54px; }
.merits { display: grid; grid-template-columns: repeat(3, minmax(0, 1fr)); gap: 10px; }
.merit { display: flex; flex-direction: column; min-height: 430px; padding: 30px; border-radius: 8px; background: #f1f5f7; }
.merit:nth-child(2) { background: #e8f0f5; }
.merit:nth-child(3) { background: #eef2f4; }
.merit h3 { margin: 0; color: #123a68; font-size: 24px; font-weight: 700; line-height: 1.48; }
.merit p { margin: 18px 0 0; color: #53636f; font-size: 14px; line-height: 1.9; }
.merit-flow { display: grid; grid-template-columns: minmax(0, 1fr) auto minmax(0, 1fr); align-items: center; gap: 12px 6px; margin-top: auto; padding-top: 26px; color: #173c68; font-size: 11px; font-weight: 700; line-height: 1.5; text-align: center; }
.merit-flow span, .merit-flow strong { padding: 10px 6px; border: 1px solid #b7c8d3; border-radius: 3px; background: rgba(255,255,255,.58); }
.merit-flow span { align-self: stretch; display: grid; place-items: center; }
.merit-flow strong { grid-column: 1 / -1; border-color: #123a68; background: #123a68; color: #fff; }
.merit-flow i { font-style: normal; }
.merit-flow i:last-of-type { grid-column: 1 / -1; justify-self: center; width: 8px; height: 8px; border-bottom: 1px solid #58758e; border-right: 1px solid #58758e; transform: rotate(45deg); }
.merit-income { width: min(100%, 240px); margin: auto auto 0; padding-top: 24px; }
.merit-income img { border-radius: 4px; background: #fff; box-shadow: 0 8px 18px rgba(20,52,83,.1); }
.merit-income img { display: block; width: 100%; height: auto; }
.merit-tax { display: grid; gap: 9px; margin: auto 0 0; padding-top: 24px; }
.merit-tax div { display: flex; align-items: baseline; justify-content: space-between; gap: 10px; padding-bottom: 8px; border-bottom: 1px solid #c6d1d8; }
.merit-tax dt { color: #52616c; font-size: 11px; font-weight: 700; }
.merit-tax dd { margin: 0; color: #187260; font-size: 14px; font-weight: 800; font-variant-numeric: tabular-nums; }

.cta-band { padding-block: 58px; background: var(--navy); color: #fff; }
.cta-band__inner { display: flex; align-items: center; justify-content: space-between; gap: 56px; }
.cta-band__inner > p { width: min(100%, 640px); }
.cta-band p { font-size: 28px; font-weight: 600; line-height: 1.65; }
.cta-band--image { position: relative; min-height: 0; padding-block: 0; overflow: visible; background: transparent; color: #fff; }
.cta-band--image[data-reveal] { transform: none !important; }
.cta-band--image::after { display: none; }
.cta-band--image .cta-band__inner { position: relative; width: min(1180px, calc(100% - 128px)); max-width: none; min-height: 620px; padding-block: 82px; overflow: hidden; isolation: isolate; }
.cta-band__media { position: fixed; inset: 0; z-index: 0; overflow: hidden; clip-path: var(--cta-clip, inset(100% 0 0 0)); pointer-events: none; }
.cta-band__media::after { content: ''; position: absolute; inset: 0; background: rgba(7,29,52,.62); }
.cta-band__media img { width: 100%; height: 100%; object-fit: cover; object-position: center 44%; transform: translate3d(0, var(--parallax-y, 0px), 0) scale(1.04); will-change: transform; }
.cta-band--image .cta-band__inner { position: relative; z-index: 1; flex-direction: column; align-items: center; justify-content: center; gap: 38px; text-align: center; }
.cta-band--image .cta-band__inner > :not(.cta-band__media) { position: relative; z-index: 1; }
.cta-band--image .cta-band__inner > div { width: min(100%, 640px); }
.cta-band__sub { max-width: 520px; margin-top: 20px; color: rgba(255,255,255,.82); font-size: 14px !important; font-weight: 400 !important; line-height: 1.9 !important; }
.cta-band--image .btn { width: min(510px, 100%); font-size: 16px; }
.cta-band--image .btn-arrow { display: inline-block; margin-left: 14px; }
.cta-band--compact .cta-band__inner { height: 300px; min-height: 300px; padding-block: 42px; }

.support-visual { margin-bottom: 70px; overflow: hidden; }
.support-visual img { width: 100%; max-height: 620px; object-fit: cover; object-position: center 47%; transition: transform 1.2s cubic-bezier(.2,.7,.2,1); }
.support-visual:hover img { transform: scale(1.02); }
.support-layout { display: grid; grid-template-columns: .78fr 1.22fr; gap: 110px; }
.support-card h3 { margin-bottom: 24px; font-size: 27px; line-height: 1.65; }
.support-card p { color: var(--muted); font-size: 15px; }
.support-list { display: grid; grid-template-columns: 1fr 1fr; gap: 22px 44px; margin: 0; padding: 0; list-style: none; font-size: 14px; }
.support-list li { position: relative; padding-left: 16px; }
.support-list li::before { content: ''; position: absolute; top: .9em; left: 0; width: 4px; height: 4px; background: var(--green); }

.sim-grid { display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 0 64px; }
.sim-panel { min-width: 0; }
.sim-panel h3 { position: relative; align-self: start; margin-bottom: 10px; padding-bottom: 10px; font-size: 27px; line-height: 1.2; }
.sim-panel h3::after { content: ''; position: absolute; bottom: 0; left: 0; width: 48px; height: 2px; background: var(--accent-gold); }
.sim-panel > p { color: var(--muted); font-size: 14px; }
.port-screen { max-width: 100%; margin: 32px 0 0; overflow: hidden; border-top: 3px solid var(--accent-gold); border-radius: 4px; background: #fff; color: var(--ink); box-shadow: 0 18px 42px rgba(0, 0, 0, .18); }
.port-screen__head { padding: 18px 20px 16px; border-bottom: 1px solid #dce3e8; }
.port-screen__brand { color: var(--navy); font-family: Georgia, "Times New Roman", serif; font-size: 22px; font-weight: 700; line-height: 1.2; letter-spacing: .06em; }
.port-screen__brand span { display: block; margin-top: 5px; font-family: -apple-system, BlinkMacSystemFont, "Hiragino Kaku Gothic ProN", "Yu Gothic", Meiryo, sans-serif; font-size: 10px; font-weight: 700; letter-spacing: .08em; }
.port-screen__meta { margin-top: 12px; color: #687781; font-size: 10px; line-height: 2; }
.port-screen__viewport { max-width: 100%; overflow: hidden; }
.port-screen__viewport img { display: block; width: 100%; max-width: 100%; min-width: 0; height: auto; }
.tax-tool { display: flex; flex-direction: column; color: #263542; font-variant-numeric: tabular-nums; }
.tax-tool__title { display: flex; align-items: center; justify-content: space-between; gap: 12px; padding: 12px 20px; background: #f3f0e8; color: var(--navy); font-size: 12px; font-weight: 700; }
.tax-tool__title small { color: #8a7541; font-size: 9px; font-weight: 700; letter-spacing: .06em; }
.tax-tool__table { width: 100%; border-collapse: collapse; table-layout: fixed; font-size: 11px; }
.tax-tool__table th, .tax-tool__table td { padding: 15px 8px; border-bottom: 1px solid #dce3e8; border-right: 1px solid #dce3e8; text-align: right; line-height: 1.45; white-space: nowrap; }
.tax-tool__table th:last-child, .tax-tool__table td:last-child { border-right: 0; }
.tax-tool__table thead th { background: #f7f8f9; color: #52616c; font-weight: 700; text-align: center; white-space: normal; }
.tax-tool__table thead th:nth-child(3) { background: #edf2f6; color: var(--navy); }
.tax-tool__table thead th:nth-child(4) { background: #f7f3e9; color: #7c642a; }
.tax-tool__table tbody td:nth-child(3) { background: #f8fafc; color: var(--navy); font-weight: 700; }
.tax-tool__table tbody td:nth-child(4) { background: #fcfaf4; }
.tax-tool__table tbody th { width: 19%; padding-left: 12px; text-align: left; color: #4b5963; font-weight: 600; }
.tax-tool__table th:nth-child(2), .tax-tool__table td:nth-child(2), .tax-tool__table th:nth-child(3), .tax-tool__table td:nth-child(3) { width: 25%; }
.tax-tool__table th:nth-child(4), .tax-tool__table td:nth-child(4) { width: 31%; }
.tax-tool__table tbody tr:last-child th, .tax-tool__table tbody tr:last-child td { border-bottom: 0; }
.tax-tool__down { color: #14745f; font-size: 12px; font-weight: 800; }

/* The default is the readable mobile layout; the conventional table is an enhancement for wider screens. */
.tax-tool__title { padding: 11px 16px; font-size: 11px; }
.tax-tool__table, .tax-tool__table tbody { display: block; }
.tax-tool__table thead { display: none; }
.tax-tool__table tbody tr { display: grid; grid-template-columns: 72px 1fr 1fr; column-gap: 10px; padding: 14px 16px; border-bottom: 1px solid #dce3e8; }
.tax-tool__table tbody tr:last-child { border-bottom: 0; }
.tax-tool__table tbody th, .tax-tool__table tbody td { width: auto; min-width: 0; padding: 0; border: 0; white-space: nowrap; }
.tax-tool__table tbody td:nth-child(n) { width: auto; }
.tax-tool__table tbody th { grid-row: 1 / 3; align-self: center; padding-left: 0; color: #4b5963; }
.tax-tool__table tbody td:nth-of-type(1) { grid-column: 2; grid-row: 1; }
.tax-tool__table tbody td:nth-of-type(2) { grid-column: 3; grid-row: 1; padding-left: 8px; border-left: 1px solid #dce3e8; }
.tax-tool__table tbody td:nth-of-type(3) { grid-column: 2 / 4; grid-row: 2; margin-top: 6px; padding-top: 6px; border-top: 1px solid #edf1f3; text-align: left; }
.tax-tool__table tbody td:nth-of-type(1)::before, .tax-tool__table tbody td:nth-of-type(2)::before { display: block; margin-bottom: 2px; color: #7b8991; font-size: 9px; font-weight: 600; }
.tax-tool__table tbody td:nth-of-type(1)::before { content: '申告前'; }
.tax-tool__table tbody td:nth-of-type(2)::before { content: '申告後'; }
.tax-tool__table tbody td:nth-of-type(3)::before { content: '不動産所得／税増減　'; color: #7b8991; font-size: 9px; font-weight: 600; }

@media (min-width: 1021px) {
  .graph-grid { grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 0 48px; }
  .graph-card { min-width: 0; grid-template-columns: minmax(0, 1fr); grid-template-rows: subgrid; grid-row: span 4; gap: 0; }
  .graph-card h3 { grid-column: 1; grid-row: 1; }
  .graph-card > p { grid-column: 1; grid-row: 2; }
  .graph-card .reference-visual { position: relative; grid-column: 1; grid-row: 3; align-self: start; width: 100%; aspect-ratio: 975 / 693; margin-top: 24px; }
  .graph-card .reference-visual img { position: absolute; inset: 0; width: 100%; height: 100%; object-fit: contain; }
  .graph-card .note { grid-column: 1; grid-row: 4; margin-top: 16px; }
  .sim-panel { display: grid; grid-template-rows: subgrid; grid-row: span 3; row-gap: 0; }
  .tax-tool__title { padding: 12px 20px; font-size: 12px; }
  .tax-tool__table { display: table; flex: 1; font-size: 11px; }
  .tax-tool__table tbody { display: table-row-group; }
  .tax-tool__table thead { display: table-header-group; }
  .tax-tool__table tbody tr { display: table-row; padding: 0; border: 0; }
  .tax-tool__table tbody th, .tax-tool__table tbody td { display: table-cell; width: auto; padding: 12px 7px; border-bottom: 1px solid #dce3e8; border-right: 1px solid #dce3e8; text-align: right; white-space: nowrap; }
  .tax-tool__table tbody th { padding-left: 12px; text-align: left; }
  .tax-tool__table tbody td:nth-of-type(3) { margin: 0; border-top: 0; }
  .tax-tool__table tbody td:nth-of-type(1)::before, .tax-tool__table tbody td:nth-of-type(2)::before, .tax-tool__table tbody td:nth-of-type(3)::before { display: none; content: none; }
}
.mini-chart { margin-top: 38px; }
.mini-chart__plot { display: flex; align-items: flex-end; gap: 11px; height: 240px; border-bottom: 1px solid #9aaab3; }
.mini-chart__bar { flex: 1; height: var(--h); background: #b9d7ef; opacity: .58; transform-origin: bottom; }
.mini-chart__bar:nth-child(n+5) { background: #83b8dc; opacity: .76; }
.mini-chart__bar:nth-child(n+9) { background: var(--accent-gold); opacity: .94; }
.mini-chart__line { display: none; }
.mini-chart__axis { display: flex; justify-content: space-between; padding-top: 10px; color: var(--muted); font-size: 10px; }
.tax-table { width: 100%; margin-top: 34px; border-collapse: separate; border-spacing: 0; border-top: 1px solid var(--line); border-bottom: 1px solid var(--line); background: #fff; font-size: 14px; font-variant-numeric: tabular-nums; table-layout: fixed; }
.tax-table th, .tax-table td { padding: 16px 12px; border-bottom: 1px solid var(--line); text-align: right; }
.tax-table td { color: var(--ink); }
.tax-table th + th, .tax-table td + td { border-left: 1px solid var(--line); }
.tax-table tr:first-child th { background: var(--mist); }
.tax-table tr:first-child th { text-align: center; }
.tax-table tr:last-child td { border-bottom: 0; }
.tax-table th { color: var(--muted); font-weight: 600; }
.tax-table th:first-child, .tax-table td:first-child { width: 32%; padding-left: 16px; text-align: left; }
.tax-table td:first-child { font-weight: 600; }
.tax-table .down { color: var(--green); font-size: 17px; font-weight: 700; }

.closing { display: grid; place-items: center; min-height: 460px; background: var(--navy); color: #fff; text-align: center; }
.closing .container > div > div { width: min(100%, 640px); margin-inline: auto; }
.closing .hero__actions { justify-content: center; }

#faq.section { padding-block: 88px; }
#faq .container { display: grid; grid-template-columns: .52fr 1.48fr; gap: 56px; }
#faq .section__head { margin: 0; }
.faq-list { border-top: 1px solid var(--line); }
.faq-item { border-bottom: 1px solid var(--line); }
.faq-item summary { display: flex; align-items: center; gap: 16px; padding: 15px 4px; cursor: pointer; list-style: none; line-height: 1.5; font-size: 15px; font-weight: 600; }
.faq-item summary::-webkit-details-marker { display: none; }
.faq-item summary::after { content: '+'; margin-left: auto; font-size: 22px; font-weight: 400; }
.faq-item[open] summary::after { content: '−'; }
.faq-item__answer { max-width: 720px; padding: 0 40px 16px 4px; color: var(--muted); font-size: 14px; line-height: 1.4; }

.site-footer { padding: 50px 0 132px; background: var(--navy); color: #fff; }
.site-footer__inner { display: flex; justify-content: space-between; gap: 28px; }
.site-footer nav { display: flex; flex-wrap: wrap; gap: 26px; font-size: 12px; }
.site-footer p { font-size: 10px; opacity: .68; }
.fixed-cta { position: fixed; z-index: 40; right: 0; bottom: 0; left: 0; background: rgba(255,255,255,.98); border-top: 1px solid rgba(7,29,52,.1); opacity: 0; pointer-events: none; transform: translateY(110%); transition: opacity 350ms ease, transform 500ms cubic-bezier(.22,.61,.36,1); }
.fixed-cta.is-visible { opacity: 1; pointer-events: auto; transform: translateY(0); }
.fixed-cta__inner { display: flex; align-items: center; justify-content: space-between; gap: 28px; min-height: 82px; }
.fixed-cta__text { font-size: 14px; line-height: 1.2; }
.fixed-cta .btn { min-width: 320px; }

.legal, .contact, .thankyou { padding-block: 96px 120px; }
.legal > .container, .contact > .container, .thankyou > .container { max-width: 900px; }
.legal h1, .contact h1, .thankyou h1 { font-size: 42px; line-height: 1.5; }
.legal .section__kicker, .contact .section__kicker { margin-bottom: 12px; }
.legal-card, .contact-card { margin-top: 56px; }
.legal-card { max-width: 820px; }
.legal-card h2 { margin: 58px 0 15px; font-size: 22px; line-height: 1.7; }
.legal-card p, .legal-card li { color: var(--muted); font-size: 15px; }
.legal-card p + p { margin-top: 14px; }
.legal-card ul { margin: 16px 0 0; padding-left: 1.35em; }
.legal-card a, .contact a { text-underline-offset: 4px; }
.legal-table { width: 100%; border-collapse: collapse; }
.legal-table th, .legal-table td { padding: 19px 0; border-bottom: 1px solid var(--line); vertical-align: top; text-align: left; font-size: 15px; }
.legal-table th { width: 180px; padding-right: 36px; color: var(--muted); font-weight: 500; }
.back-link { display: inline-block; margin-top: 56px; color: var(--navy); font-size: 14px; text-underline-offset: 5px; }
.contact .section__lead { max-width: 700px; }
.contact-card { max-width: 720px; }
.form-grid { display: grid; gap: 28px; }
.field { display: grid; gap: 8px; }
.field label { font-size: 14px; font-weight: 700; }
.req { margin-left: 5px; color: #9d312f; }
.field input, .field select { width: 100%; min-height: 56px; padding: 12px 14px; border: 1px solid #aab6be; border-radius: 0; background: #fff; color: var(--ink); }
.field input:focus, .field select:focus { border-color: var(--navy); }
.agree { display: flex; align-items: flex-start; gap: 12px; font-size: 14px; }
.agree input { width: 20px; height: 20px; margin: 4px 0 0; flex: 0 0 auto; accent-color: var(--navy); }
.form-note, .field-error { margin-top: 10px; color: var(--muted); font-size: 12px; }
.field-error { color: #9d312f; }
.btn--wide { width: 100%; }
.thankyou { min-height: 60vh; }
.thankyou p { margin: 18px 0 28px; color: var(--muted); }

@media (max-width: 1020px) {
  .container { width: calc(100% - 72px); }
  .header-nav { gap: 20px; }
  .hero h1 { font-size: 52px; }
  .hero__content { width: 52%; }
  .section h2 { font-size: 40px; }
  #income > .container, #merit .container { gap: 64px; }
  .graph-card { column-gap: 55px; }
  .support-layout { gap: 64px; }
  .sim-grid { grid-template-columns: 1fr; gap: 48px; }
  .port-screen__head { padding: 16px; }
}

@media (max-width: 700px) {
  .container { width: calc(100% - 40px); }
  html { scroll-padding-top: 72px; }
  body { font-size: 15px; line-height: 1.2; }
  .site-header { top: 0; right: 0; left: 0; border-radius: 0; }
  .has-fixed-cta .site-shell { padding-top: 0; }
  .has-fixed-cta .site-header { position: fixed; top: 0; right: 0; left: 0; margin-inline: 0; border-radius: 0; }
  .site-header__inner { min-height: 48px; padding: 0 14px; }
  .header-nav { display: none; }
  .menu-toggle { display: block; }
  .site-header.is-open .header-nav { position: absolute; top: 48px; right: 0; left: 0; display: grid; gap: 0; padding: 8px 18px; border-radius: 0; background: #fff; box-shadow: 0 8px 24px rgba(7,29,52,.08); }
  .site-header.is-open .header-nav a { padding: 11px 0; border-bottom: 1px solid var(--line); }
  .site-header.is-open .header-nav a:last-child { border-bottom: 0; }
  .brand__logo { width: 43px; height: 43px; flex-basis: 43px; }
  .brand__text { font-size: 11px; }
  .brand__text small { font-size: 10px; }
  .hero { height: auto; min-height: 0; padding: 0; color: #fff; }
  .hero__inner { width: 100%; height: 642px; min-height: 642px; border-radius: 0; }
  .hero__inner::before { width: 86%; clip-path: polygon(0 0, 72% 0, 100% 100%, 0 100%); }
  .hero__inner::after { width: 76%; clip-path: polygon(0 0, 100% 0, 82% 100%, 0 100%); }
  .hero__photo { position: absolute; z-index: 0; width: 100%; height: 100%; }
  .hero__photo img { width: 100%; height: 100%; aspect-ratio: auto; object-fit: cover; object-position: 69% center; }
  .hero__content { position: absolute; top: 204px; left: 9%; bottom: auto; width: 76%; margin: 0; padding: 0; transform: none; text-align: left; }
  .hero__stats { top: 72px; left: 18px; gap: 8px; }
  .achievement-badge { width: 108px; height: 108px; }
  .achievement-badge__top, .achievement-badge__bottom { font-size: 9px; }
  .achievement-badge strong { font-size: 25px; }
  .achievement-badge small { font-size: 11px; }
  .eyebrow { margin-bottom: 0; color: #fff; font-size: 16px; }
  .hero h1 { max-width: 340px; font-size: 34px; font-weight: 600; line-height: 1.2; letter-spacing: .02em; }
  .hero h1 small { margin-bottom: 8px; font-size: 16px; font-weight: 600; }
  .hero__message { margin-top: 20px; font-size: 18px; font-weight: 600; line-height: 1.2; }
  .hero__message br { display: block; }
  .hero__lead { display: block; max-width: 300px; margin: 14px 0 0; font-size: 12px; line-height: 1.7; }
  .hero-mobile-break { display: block; }
  .hero__actions { width: min(280px, 100%); flex-direction: column; align-items: stretch; gap: 16px; margin: 20px 0 0; }
  .hero__income-link { margin-top: 13px; font-size: 12px; }
  .hero .btn:not(.btn--cta) { min-height: 58px; padding: 12px 16px; border-radius: 8px; background: #fff; color: #111; font-size: 16px; }
  .hero .btn--cta { min-height: 58px; padding: 12px 16px; border-radius: 8px; font-size: 16px; }
  .hero .btn-arrow { margin-left: 16px; }
  .hero .btn--light { min-height: 58px; padding-inline: 16px; border-radius: 8px; background: #fff; color: var(--navy); font-size: 13px; }
  .hero__photo::after { background: linear-gradient(90deg, rgba(3,18,39,.82) 0%, rgba(3,18,39,.66) 48%, rgba(3,18,39,.24) 82%, rgba(3,18,39,.08) 100%); }
  .hero-scroll { top: 52%; right: 7px; bottom: auto; width: 18px; height: 390px; font-size: 9px; }
  .hero-scroll i { top: 54px; height: 315px; width: .75px; margin-left: -.375px; }
  .stats { width: 100%; min-height: 170px; padding: 34px 12px; gap: 8px; }
  .stat + .stat { border-left: 1px solid rgba(13,48,74,.18); }
  .stat__label { min-height: 32px; font-size: 10px; line-height: 1.5; }
  .stat__num { font-size: 30px; }
  .stat__num small { margin-left: 2px; font-size: 11px; }
  .section { padding-block: 68px; }
  .section__head { margin-bottom: 28px; }
  .section__kicker { margin-bottom: 10px; font-size: 11px; }
  .section h2 { font-size: 29px; line-height: 1.2; }
  .section__lead { margin-top: 14px; font-size: 14px; line-height: 1.75; }
  #income > .container, .support-layout, .sim-grid, #faq .container { display: grid; grid-template-columns: 1fr; gap: 30px; }
  #income .section__head { margin: 0; }
  .section-photo img { aspect-ratio: 4 / 3; }
  .graph-grid { grid-template-columns: 1fr; gap: 40px; }
  .graph-card { display: grid; grid-template-columns: 1fr; grid-template-rows: auto; min-height: 0; }
  .graph-card h3, .graph-card > p, .graph-card .note, .reference-visual, .career-bars, .after-62 { grid-column: 1; grid-row: auto; }
  .graph-card h3 { font-size: 21px; }
  .graph-card > p { margin-top: 10px; }
  .reference-visual { width: 100%; margin-top: 20px; box-shadow: 0 10px 24px rgba(1, 15, 34, .16); }
  .reference-visual--after-62 { width: min(100%, 320px); }
  .career-bars, .after-62 { min-height: 270px; margin-top: 20px; gap: 8px; }
  .career-bar__col { font-size: 10px; }
  .career-bar__col strong { font-size: 23px; }
  .career-bar--stack .career-bar__col strong { font-size: 14px; }
  .career-bar__label { font-size: 10px; }
  .after-62 { gap: 32px; }
  .after-62__body strong { font-size: 22px; }
  .note { align-self: auto !important; }
  #merit .section__head { margin-bottom: 10px; }
  .merits { grid-template-columns: 1fr; gap: 10px; }
  .merit { min-height: 0; padding: 24px 20px 22px; }
  .merit h3 { font-size: 24px; line-height: 1.2; }
  .merit p { margin-top: 12px; font-size: 14px; line-height: 1.75; }
  .merit-flow { margin-top: 20px; padding-top: 0; }
  .merit-income { margin-top: 20px; padding-top: 0; }
  .merit-tax { margin-top: 22px; padding-top: 0; }
  .cta-band { padding-block: 32px; }
  .cta-band__inner { flex-direction: column; align-items: flex-start; gap: 18px; }
  .cta-band p { font-size: 22px; line-height: 1.2; }
  .cta-band__inner > p { width: calc(100% + 24px); }
  .cta-band .btn { width: 100%; font-size: 15px; }
  .cta-band--image .btn-arrow { margin-left: 12px; }
  .cta-band--image { height: auto; min-height: 0; padding-block: 0; }
  .cta-band--image .cta-band__inner { width: calc(100% - 40px); height: 400px; min-height: 400px; padding: 44px 20px; }
  .cta-band--compact .cta-band__inner { height: 300px; min-height: 300px; padding: 28px 20px; }
  .cta-band--image .cta-band__inner { align-items: center; gap: 30px; }
  .cta-band--image .cta-band__inner > div { width: calc(100% + 24px); }
  .cta-band--image .cta-band__sub { margin-top: 14px; font-size: 13px !important; line-height: 1.7 !important; }
  .support-visual { margin-bottom: 28px; }
  .support-visual img { height: auto; object-fit: contain; }
  .support-card h3, .sim-panel h3 { font-size: 23px; }
  .support-list { grid-template-columns: 1fr; gap: 13px; }
  .sim-grid { gap: 48px; }
  .tax-tool__title { padding: 9px 12px; font-size: 11px; }
  .tax-tool__table, .tax-tool__table tbody { display: block; }
  .tax-tool__table thead { display: none; }
  .tax-tool__table tbody tr { display: grid; grid-template-columns: 74px 1fr 1fr; column-gap: 9px; padding: 11px 10px; border-bottom: 1px solid #dce3e8; }
  .tax-tool__table tbody tr:last-child { border-bottom: 0; }
  .tax-tool__table tbody th, .tax-tool__table tbody td { width: auto; min-width: 0; padding: 0; border: 0; white-space: nowrap; }
  .tax-tool__table tbody th { grid-row: 1 / 3; align-self: center; padding-left: 0; color: #4b5963; }
  .tax-tool__table tbody td:nth-of-type(1) { grid-column: 2; grid-row: 1; }
  .tax-tool__table tbody td:nth-of-type(2) { grid-column: 3; grid-row: 1; }
  .tax-tool__table tbody td:nth-of-type(3) { grid-column: 2 / 4; grid-row: 2; margin-top: 6px; padding-top: 6px; border-top: 1px solid #edf1f3; text-align: left; }
  .tax-tool__table tbody td:nth-of-type(1)::before, .tax-tool__table tbody td:nth-of-type(2)::before { display: block; margin-bottom: 2px; color: #7b8991; font-size: 9px; font-weight: 600; }
  .tax-tool__table tbody td:nth-of-type(1)::before { content: '申告前'; }
  .tax-tool__table tbody td:nth-of-type(2)::before { content: '申告後'; }
  .tax-tool__table tbody td:nth-of-type(3)::before { content: '不動産所得／税増減　'; color: #7b8991; font-size: 9px; font-weight: 600; }
  .mini-chart__plot { height: 210px; gap: 7px; }
  .tax-table th, .tax-table td { padding: 12px 5px; font-size: 12px; vertical-align: middle; word-break: keep-all; }
  .tax-table th:first-child, .tax-table td:first-child { width: 32%; padding-left: 8px; }
  #support .section__head h2 { font-size: 26px; line-height: 1.2; }
  .closing { min-height: 360px; }
  #faq .container { gap: 20px; }
  #faq .section__head { margin: 0; }
  #faq.section { padding-block: 56px; }
  .faq-item summary { padding: 13px 2px; font-size: 14px; }
  .faq-item__answer { padding: 0 30px 14px 2px; line-height: 1.4; }
  .site-footer { padding-bottom: 168px; }
  .site-footer__inner { flex-direction: column; }
  .fixed-cta__inner { width: calc(100% - 32px); min-height: 122px; padding: 10px 0 calc(10px + env(safe-area-inset-bottom)); flex-direction: column; gap: 8px; }
  .fixed-cta__text { font-size: 12px; line-height: 1.5; text-align: center; }
  .fixed-cta .btn { width: 100%; min-width: 0; min-height: 48px; padding: 10px; font-size: 14px; }
  .legal, .contact, .thankyou { padding-block: 54px 72px; }
  .legal h1, .contact h1, .thankyou h1 { font-size: 30px; }
  .contact h1 { font-size: 27px; }
  .legal-card, .contact-card { margin-top: 30px; }
  .legal-card h2 { margin-top: 44px; font-size: 20px; }
  .legal-card p, .legal-card li { font-size: 14px; }
  .legal-table, .legal-table tbody, .legal-table tr, .legal-table th, .legal-table td { display: block; width: 100%; }
  .legal-table tr { padding: 17px 0; border-bottom: 1px solid var(--line); }
  .legal-table th, .legal-table td { padding: 0; border: 0; }
  .legal-table th { margin-bottom: 5px; font-size: 11px; }
}

@media (prefers-reduced-motion: reduce) {
  html { scroll-behavior: auto; }
  .site-header { opacity: 1; pointer-events: auto; transform: none; transition: none; }
  .hero-scroll i { animation: none; }
  .fixed-cta { transition: none; }
  *, *::before, *::after { animation: none !important; transition: none !important; }
}

/* Typography: serif headings / Garamond numerals / Noto Sans JP body */
:root {
  --font-sans: "Noto Sans JP", -apple-system, BlinkMacSystemFont, "Hiragino Kaku Gothic ProN", "Yu Gothic", Meiryo, sans-serif;
  --font-serif: "Shippori Mincho B1", "Hiragino Mincho ProN", "Yu Mincho", serif;
  --font-num: "Cormorant Garamond", "Shippori Mincho B1", Georgia, serif;
}
body { font-family: var(--font-sans); font-weight: 400; letter-spacing: .02em; }
h1, h2, h3, .legal-card h2 { font-family: var(--font-serif); font-weight: 600; letter-spacing: .03em; }
.hero h1, .hero h1 small, .eyebrow { font-family: var(--font-serif); }
.section__kicker, .port-screen__brand, .tax-tool__title small { font-family: var(--font-num); font-weight: 600; letter-spacing: .1em; text-transform: uppercase; }
.stat__num, .career-bar__col strong, .after-62__body strong, .after-62__item--plus .career-bar__label strong,
.achievement-badge strong, .merit-tax dd, .tax-table .down, .tax-table td, .tax-tool__table, .tax-tool__down,
.port-screen__brand { font-family: var(--font-num); font-weight: 700; font-variant-numeric: lining-nums tabular-nums; letter-spacing: .02em; }
.stat__num small, .achievement-badge small { font-family: var(--font-serif); font-weight: 600; }
.tax-table td:first-child, .tax-tool__table th, .tax-tool__table tbody th { font-family: var(--font-sans); }
.stat__num { font-size: 58px; }
@media (max-width: 620px) { .stat__num { font-size: 34px; } }
.cta-band p:not(.cta-band__sub), .fixed-cta__text { font-family: var(--font-serif); letter-spacing: .05em; }
.hero__message, .section__lead, .faq-item summary, .closing p { font-family: var(--font-serif); letter-spacing: .05em; }
.faq-item summary { font-weight: 600; }

/* October 2026: updated message, individual simulations and president's letter. */
.hero__content { width: min(820px, 86%); margin-top: 218px; }
.hero h1.hero__title { max-width: none; font-size: clamp(25px, 2.6vw, 38px); line-height: 1.65; letter-spacing: .015em; }
.hero__title span { display: block; }
.hero__title span:last-child { color: #f5d890; }
.hero__lead { max-width: none; margin-top: 22px; line-height: 1.95; }
.hero__photo::after { background: linear-gradient(90deg, rgba(3,18,39,.86), rgba(3,18,39,.68) 48%, rgba(3,18,39,.12)); }
.tax-saving { margin-top: 28px; padding: 18px 20px 16px; border: 1px solid #d4dee5; border-radius: 4px; background: #fff; }
.tax-saving__head { display: flex; align-items: center; gap: 9px; padding-bottom: 10px; border-bottom: 1px solid #d4dee5; }
.tax-saving__badge { display: inline-flex; flex: 0 0 auto; align-items: center; min-height: 24px; padding: 3px 8px; border-radius: 2px; background: #163e70; color: #fff; font-size: 11px; font-weight: 700; letter-spacing: .04em; }
.tax-saving__case-title { color: #52616c; font-size: 12px; font-weight: 700; letter-spacing: .02em; }
.tax-saving__case-title small { color: #7b8790; font-size: 10px; font-weight: 500; }
.merit .tax-saving__amount { margin: 0; color: var(--navy); font-size: 19px; font-weight: 700; line-height: 1.3; letter-spacing: 0; }
.tax-saving__amount strong { display: inline-block; margin-inline: 3px; color: #946d20; font-family: var(--font-sans); font-size: 64px; font-variant-numeric: lining-nums tabular-nums; line-height: 1; letter-spacing: -.04em; vertical-align: baseline; }
.tax-saving__amount strong span { font-family: var(--font-serif); font-size: 26px; }
.merit .tax-saving__note { margin-top: 8px; color: #6d7880; font-size: 11px; line-height: 1.5; }
.tax-saving .merit-tax { margin-top: 16px; padding-top: 12px; border-top: 1px solid #d4dee5; }
#support .section__head h2.support-heading { color: var(--navy); font-size: clamp(30px, 4.1vw, 52px); line-height: 1.5; }
.support-heading::after { content: ''; display: block; width: 64px; height: 3px; margin-top: 10px; background: var(--accent-gold); }
.support-heading__lead { margin-top: 28px; font-family: var(--font-serif); font-size: clamp(22px, 2.6vw, 32px); line-height: 1.65; }
.simulation .section__head { max-width: none; }
.simulation h2 { font-size: clamp(26px, 3vw, 38px); line-height: 1.65; }
.simulation .section__lead { max-width: 780px; }
.simulation-showcase { position: relative; isolation: isolate; max-width: 1100px; aspect-ratio: 1100 / 880; margin-inline: auto; }
.simulation-screen { position: absolute; width: 100%; overflow: hidden; border: 1px solid #d6e0e6; border-radius: 8px; background: #fff; box-shadow: 0 22px 48px #071b3866; color: var(--ink); }
.simulation-screen figcaption { position: relative; z-index: 1; display: flex; align-items: center; gap: 12px; padding: 12px 20px; background: #fff; border-bottom: 1px solid var(--line); font-size: 13px; font-weight: 700; line-height: 1.5; }
.simulation-screen figcaption span { color: #977122; font-family: var(--font-sans); font-size: 21px; font-variant-numeric: lining-nums tabular-nums; line-height: 1; letter-spacing: -.03em; vertical-align: baseline; }
.simulation-screen__viewport { overflow: hidden; background: #f4f6f7; }
.simulation-screen img { width: 100%; max-width: none; pointer-events: none; user-select: none; }
.simulation-screen--summary { z-index: 1; top: 2%; left: 1%; width: 64%; rotate: -3deg; }
.simulation-screen--tax { z-index: 2; top: 12%; right: 3%; width: 50%; rotate: 3deg; }
.simulation-screen--cashflow { z-index: 3; top: 38%; left: 3%; width: 70%; rotate: -1.5deg; }
.simulation-screen--tax-comparison { z-index: 4; right: 3%; bottom: 2%; width: 38%; max-width: 462px; rotate: 2deg; }
.simulation-caption { position: relative; margin-top: 28px; color: #d6e1ec; text-align: center; font-size: 14px; line-height: 1.8; }
.president-message { background: #f3f0e8; }
.president-message__intro { max-width: 850px; margin: 0 auto 64px; text-align: center; }
.president-message__intro .section__kicker { margin-bottom: 10px; color: #88703d; }
.president-message__intro h2 { font-size: clamp(30px, 3.8vw, 46px); line-height: 1.6; }
.president-message__intro > p { margin-top: 12px; font-family: var(--font-serif); font-size: clamp(18px, 2vw, 23px); line-height: 1.4; }
.president-message__layout { display: grid; grid-template-columns: 240px minmax(0, 1fr); align-items: start; gap: 48px; }
.president-portrait { position: sticky; top: 100px; }
.president-portrait img { width: 100%; aspect-ratio: 4 / 5; object-fit: cover; object-position: 50% 40%; border-radius: 3px; }
.president-portrait figcaption { margin-top: 18px; font-size: 12px; line-height: 2; }
.president-portrait strong { margin-left: 8px; font-family: var(--font-serif); font-size: 22px; font-weight: 600; }
.president-letter { --letter-line: 38px; padding: 52px clamp(24px, 4vw, 60px); border: 1px solid #e3dccb; background: #fffcf5; box-shadow: 5px 7px 0 #e8e2d5, 0 18px 45px #71603f0d; color: #353f45; font-family: "Yuji Syuku", "YuKyokasho", "Hiragino Mincho ProN", "Yu Mincho", serif; font-size: 20px; line-height: var(--letter-line); letter-spacing: .025em; overflow-wrap: anywhere; }
.president-letter h3 { margin-bottom: 24px; font-family: inherit; font-size: 25px; font-weight: 400; line-height: 1.7; }
.president-letter > p { padding: 0; background-image: repeating-linear-gradient(to bottom, transparent 0, transparent calc(var(--letter-line) - 1px), #dcd6c780 calc(var(--letter-line) - 1px), #dcd6c780 var(--letter-line)); }
.president-letter > p.letter-break { margin-top: 16px; }
.president-letter .president-letter__signature { margin-top: 20px; padding-bottom: 0; background: none; text-align: right; }
.president-letter__signature strong { display: inline-block; margin-left: 10px; font-size: 26px; font-weight: 400; }
.president-letter__images { display: grid; gap: 18px; }
.president-letter__images img { display: block; width: 100%; height: auto; border: 1px solid #e3dccb; border-radius: 2px; }
@media (min-width: 701px) and (max-width: 1020px) {
  .merits { grid-template-columns: 1fr; gap: 20px; }
  .merit { min-height: 0; }
  .president-message__layout { grid-template-columns: 180px minmax(0, 1fr); gap: 24px; }
  .president-letter { padding: 32px 24px; }
}
@media (max-width: 700px) {
  .hero > .hero__inner { height: auto; min-height: 610px; padding-block: 200px 42px; }
  .hero__content { position: relative; top: auto; left: auto; width: calc(100% - 40px); margin: 0 auto; }
  .hero h1.hero__title { font-size: clamp(16px, 4.8vw, 32px); line-height: 1.8; letter-spacing: 0; }
  .hero__lead { margin-top: 22px; font-size: clamp(11px, 3.2vw, 15px); line-height: 1.9; letter-spacing: 0; }
  .hero__stats { left: 20px; }
  .hero-scroll { display: none; }
  .hero__actions { width: min(340px, 100%); margin-top: 24px; }
  .hero .btn--cta { font-size: 14px; }
  .support-heading__lead { margin-top: 22px; }
  .simulation-showcase { aspect-ratio: 350 / 660; }
  .simulation-screen--summary { top: 2%; left: 2%; width: 90%; }
  .simulation-screen--tax { top: 25%; right: 2%; width: 86%; rotate: 2deg; }
  .simulation-screen--cashflow { top: 53%; left: 2%; width: 94%; }
  .simulation-screen--tax-comparison { right: 2%; bottom: 2%; width: 80%; rotate: 1.5deg; }
  .simulation-screen figcaption { gap: 7px; padding: 9px 12px; font-size: 10px; }
  .simulation-screen figcaption span { font-size: 17px; }
  .simulation-caption { margin-top: 24px; font-size: 12px; }
  .president-message__intro { margin-bottom: 32px; text-align: left; }
  .president-message__intro .section__kicker { margin-bottom: 5px; }
  .president-message__intro > p { margin-top: 9px; }
  .president-message__intro > p br { display: none; }
  .president-message__layout { grid-template-columns: 1fr; gap: 30px; }
  .president-portrait { position: static; display: grid; grid-template-columns: minmax(0, 150px) 1fr; align-items: center; gap: 22px; }
  .president-portrait figcaption { margin-top: 0; font-size: 11px; }
  .president-portrait strong { display: block; margin: 0; font-size: 21px; }
  .president-letter { --letter-line: 36px; padding: 32px 22px; font-size: 19px; }
  .president-letter h3 { font-size: 23px; }
  .president-letter > p.letter-break { margin-top: 12px; }
  .president-letter__signature strong { font-size: 23px; }
  .president-letter__images { gap: 12px; }
}

@media (max-width: 700px) {
  /* Keep requested line breaks intact without forcing the lines to overflow on phones. */
  .container { width: min(100% - 24px, 1180px); }
  .graph-card h3 { font-size: 24px; line-height: 1.2; letter-spacing: 0; }
  .graph-card:nth-child(2) h3 { font-size: 24px; }
  .merit h3 { font-size: 20px; line-height: 1.35; letter-spacing: 0; }
  .support-card h3 { font-size: clamp(19px, calc(100vw / 19 + 1px), 23px); line-height: 1.2; letter-spacing: 0; white-space: nowrap; }
  .simulation h2 { font-size: clamp(17px, calc(100vw / 22 + 1px), 20px); line-height: 1.2; letter-spacing: 0; white-space: nowrap; }
  .cta-band--image .cta-band__inner > div { width: calc(100% + 40px); }
  .cta-band--image .cta-band__inner > div > p:not(.cta-band__sub), .fixed-cta__text { letter-spacing: 0; }
  .cta-band--image .cta-band__inner > div > p:not(.cta-band__sub) { font-size: 20px; line-height: 1.3; }
  .president-message__intro > p { font-size: 16px; line-height: 1.4; letter-spacing: 0; }
  .president-message__intro > p br { display: block; }
  .merit .tax-saving__amount { white-space: nowrap; font-size: 16px; }
  .tax-saving__amount strong { font-size: 48px; }
  .tax-saving__amount strong span { font-size: 22px; }
}
/* Campaign callout in the first view. */
.hero__campaign{position:relative;display:inline-flex;align-items:center;gap:12px;margin:22px 0 0;padding:10px 52px 10px 10px;border:1px solid #d6a13b;border-radius:0;background:#fff4d9;box-shadow:3px 4px 0 rgba(139,94,22,.32);color:#6d4f1a;text-decoration:none;line-height:1.45}.hero__campaign::after{content:"→";position:absolute;top:50%;right:16px;transform:translateY(-50%);color:#a56f17;font-size:23px;line-height:1}.hero__campaign:hover{background:#ffedc2;box-shadow:4px 5px 0 rgba(139,94,22,.32);transform:translate(-2px,-2px)}.hero__campaign-logo{width:43px;height:28px;flex:0 0 auto;object-fit:contain}.hero__campaign-copy{display:flex;flex-direction:column;gap:2px}.hero__campaign strong{font-family:"Shippori Mincho",serif;font-size:17px;font-weight:600}.hero__campaign small{font-size:10px;letter-spacing:.03em}.hero__actions{margin-top:12px}@media(max-width:700px){.hero__campaign{width:100%;margin-top:20px;padding:9px 46px 9px 11px}.hero__campaign::after{right:13px;font-size:21px}.hero__campaign-logo{width:38px;height:25px}.hero__campaign strong{font-size:15px}.hero__campaign small{font-size:9px}.hero__actions{margin-top:10px}}
.campaign-callout{padding:46px 0;background:#fffaf0;border-top:1px solid #e2c87e;border-bottom:1px solid #e2c87e}.campaign-callout__inner{text-align:center}.campaign-callout__lead{margin:0 0 12px;color:#80601f;font-family:var(--font-serif);font-size:18px}.campaign-callout__link{display:inline-flex;align-items:center;gap:12px;padding:13px 20px;border:1px solid #d6a13b;background:#fff4d9;color:#6d4f1a;text-decoration:none;box-shadow:3px 4px 0 rgba(139,94,22,.32)}.campaign-callout__link:hover{background:#ffedc2;box-shadow:4px 5px 0 rgba(139,94,22,.32);transform:translate(-2px,-2px)}.campaign-callout__link img{width:46px;height:30px;object-fit:contain}.campaign-callout__link strong{font-family:var(--font-serif);font-size:20px;font-weight:600}.campaign-callout__link span{font-size:11px}@media(max-width:700px){.campaign-callout{padding:34px 0}.campaign-callout__lead{font-size:16px}.campaign-callout__link{width:100%;justify-content:center;gap:8px;padding:11px 10px}.campaign-callout__link img{width:38px;height:25px}.campaign-callout__link strong{font-size:15px}.campaign-callout__link span{display:none}}
.campaign-section{padding:76px 0;background:linear-gradient(135deg,#fffefa 0%,#d8d0be 100%);text-align:center}.campaign-section__inner{width:min(100% - 48px,1120px);margin-inline:auto}.campaign-section h2{margin:18px 0 14px;font-family:var(--font-serif);font-size:clamp(28px,3vw,41px);font-weight:500;line-height:1.45}.campaign-section h2 span{color:#8f6b32}.campaign-section p{color:#66695f;font-size:13px;line-height:1.8}.campaign-ribbon{position:relative;display:flex;align-items:center;gap:12px;width:min(100%,520px);margin:24px auto 0;padding:9px 52px 9px 10px;border:1px solid #b38b4e;border-radius:0;background:#f0e4c8;color:#5c4829;text-decoration:none;line-height:1.1;box-shadow:3px 4px 0 #6f522b70;transition:background .2s,transform .2s,box-shadow .2s}.campaign-ribbon::after{content:"→";position:absolute;top:50%;right:16px;transform:translateY(-50%);color:#8d6a36;font-size:23px;line-height:1}.campaign-ribbon:hover{background:#e7d4ad;box-shadow:4px 5px 0 #6f522b70;transform:translate(-2px,-2px)}.campaign-ribbon__logo{display:block;flex:0 0 48px;width:48px;height:31px;object-fit:contain;background:#fff}.campaign-button span{font-family:var(--font-serif);font-size:18px;font-weight:700;letter-spacing:.02em}@media(max-width:700px){.campaign-section{padding:55px 0}.campaign-section__inner{width:calc(100% - 44px)}.campaign-section h2{font-size:24px}.campaign-section p{font-size:11px}.campaign-ribbon{padding:10px 46px 10px 12px}.campaign-ribbon::after{right:13px;font-size:21px}.campaign-ribbon__logo{flex-basis:42px;width:42px;height:27px}.campaign-button span{font-size:16px}}
.campaign-terms-link{display:block;width:100%;box-sizing:border-box;margin:8px 0 10px;padding:0 2px 4px;text-align:right;color:#697078;font-size:11px;line-height:1.4;text-decoration:underline;text-underline-offset:3px}.campaign-terms-link:hover{color:#3f474f}.campaign-terms-link--section{width:min(100%,520px);margin:8px auto 12px;padding-inline:2px}