/* ============================================================
   税ラク 公式サイト
   Public-service clarity: deep green, pale mint, cream notices,
   thin rules, generous whitespace, information-first layout.
   ============================================================ */

:root {
  --green-900: #072e1f;
  --green-800: #0a3d2a;
  --green-700: #0d5438;
  --green-600: #0f6b45;
  --green-500: #1c8658;
  --mint-50: #f4faf6;
  --mint-100: #edf7f1;
  --mint-200: #dcefe4;
  --mint-300: #c7e4d5;
  --cream-100: #fbf7e2;
  --cream-200: #f6efcf;
  --amber: #b96f12;
  --amber-soft: #fff4e2;
  --ink: #1d2520;
  --ink-2: #3c4a42;
  --muted: #5f6f65;
  --line: #d7e2da;
  --line-2: #c2d2c8;
  --white: #fff;
  --maxw: 1120px;
  --header-h: 76px;
  --font-jp: -apple-system, BlinkMacSystemFont, "Hiragino Sans",
    "Hiragino Kaku Gothic ProN", "Noto Sans JP", "Yu Gothic", Meiryo,
    sans-serif;
  --ease: cubic-bezier(0.22, 0.61, 0.36, 1);
}

*,
*::before,
*::after {
  box-sizing: border-box;
}

html {
  font-size: 100%;
  scroll-behavior: smooth;
  -webkit-text-size-adjust: 100%;
}

html.font-large {
  font-size: 112.5%;
}

body {
  margin: 0;
  background: var(--white);
  color: var(--ink);
  font-family: var(--font-jp);
  font-size: 1rem;
  line-height: 1.9;
  -webkit-font-smoothing: antialiased;
  overflow-x: hidden;
}

img,
svg {
  display: block;
  max-width: 100%;
}

a {
  color: inherit;
}

button {
  font: inherit;
  color: inherit;
}

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

.nowrap {
  white-space: nowrap;
}

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

.sr-only {
  position: absolute;
  width: 1px;
  height: 1px;
  padding: 0;
  margin: -1px;
  overflow: hidden;
  clip: rect(0, 0, 0, 0);
  white-space: nowrap;
  border: 0;
}

.skip-link {
  position: fixed;
  top: 8px;
  left: 8px;
  z-index: 500;
  transform: translateY(-150%);
  background: var(--green-700);
  color: #fff;
  padding: 10px 16px;
  text-decoration: none;
  border-radius: 4px;
}

.skip-link:focus {
  transform: none;
}

:where(a, button, summary, [tabindex]):focus-visible {
  outline: 3px solid var(--green-500);
  outline-offset: 3px;
  border-radius: 3px;
}

/* ---------- utility bar ---------- */

.utility {
  background: #f3f8f5;
  border-bottom: 1px solid var(--line);
  font-size: 0.75rem;
  color: var(--muted);
}

.utility-inner {
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 16px;
  min-height: 42px;
}

.utility-label {
  font-weight: 600;
  letter-spacing: 0.04em;
}

.utility-right {
  display: flex;
  align-items: center;
  gap: 18px;
}

.utility-links {
  display: flex;
  align-items: center;
  gap: 16px;
}

.utility-links a {
  color: var(--ink-2);
  text-decoration: none;
  white-space: nowrap;
}

.utility-links a:hover {
  color: var(--green-700);
  text-decoration: underline;
  text-underline-offset: 3px;
}

.font-size {
  display: flex;
  align-items: center;
  gap: 6px;
  white-space: nowrap;
}

.fs-btn {
  min-width: 32px;
  height: 24px;
  padding: 0 7px;
  border: 1px solid var(--line-2);
  background: #fff;
  color: var(--ink-2);
  font-size: 0.6875rem;
  line-height: 1;
  cursor: pointer;
}

.fs-btn[aria-pressed="true"] {
  background: var(--green-700);
  border-color: var(--green-700);
  color: #fff;
}

/* ---------- header ---------- */

.site-header {
  position: sticky;
  top: 0;
  z-index: 80;
  background: rgba(255, 255, 255, 0.97);
  border-bottom: 1px solid var(--line);
  backdrop-filter: blur(10px);
  transition: box-shadow 0.2s var(--ease);
}

.site-header.is-scrolled {
  box-shadow: 0 8px 24px -18px rgba(7, 46, 31, 0.45);
}

.header-inner {
  display: flex;
  align-items: center;
  gap: 24px;
  min-height: var(--header-h);
}

.brand {
  display: inline-flex;
  align-items: center;
  gap: 11px;
  text-decoration: none;
  flex: none;
}

.brand img {
  width: 44px;
  height: 44px;
  flex: none;
}

.brand-text {
  display: flex;
  flex-direction: column;
  line-height: 1.15;
}

.brand-name {
  font-size: 1.375rem;
  font-weight: 700;
  letter-spacing: 0.02em;
  color: var(--ink);
}

.brand-sub {
  font-size: 0.625rem;
  letter-spacing: 0.14em;
  color: var(--muted);
  font-weight: 600;
  margin-top: 3px;
}

.main-nav {
  display: flex;
  align-items: center;
  gap: 2px;
  margin-left: auto;
}

.main-nav a {
  position: relative;
  padding: 9px 12px;
  font-size: 0.8125rem;
  font-weight: 600;
  color: var(--ink-2);
  text-decoration: none;
  white-space: nowrap;
}

.main-nav a::after {
  content: "";
  position: absolute;
  left: 12px;
  right: 12px;
  bottom: 2px;
  height: 2px;
  background: var(--green-600);
  transform: scaleX(0);
  transform-origin: center;
  transition: transform 0.18s var(--ease);
}

.main-nav a:hover {
  color: var(--green-700);
}

.main-nav a:hover::after {
  transform: scaleX(1);
}

.header-cta {
  margin-left: 10px;
  flex: none;
}

.main-nav .header-cta {
  padding: 0 16px;
  color: #fff;
}

.main-nav .header-cta::after {
  display: none;
}

.menu-btn {
  display: none;
  width: 44px;
  height: 44px;
  margin-left: auto;
  border: 1px solid var(--line-2);
  background: #fff;
  cursor: pointer;
  padding: 0;
  place-items: center;
}

.menu-btn span {
  display: block;
  width: 20px;
  height: 2px;
  background: var(--ink);
  position: relative;
}

.menu-btn span::before,
.menu-btn span::after {
  content: "";
  position: absolute;
  left: 0;
  width: 20px;
  height: 2px;
  background: var(--ink);
  transition: transform 0.2s var(--ease), top 0.2s var(--ease);
}

.menu-btn span::before {
  top: -6px;
}

.menu-btn span::after {
  top: 6px;
}

.menu-btn[aria-expanded="true"] span {
  background: transparent;
}

.menu-btn[aria-expanded="true"] span::before {
  top: 0;
  transform: rotate(45deg);
}

.menu-btn[aria-expanded="true"] span::after {
  top: 0;
  transform: rotate(-45deg);
}

/* ---------- buttons ---------- */

.btn {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  gap: 9px;
  min-height: 50px;
  padding: 0 22px;
  border: 1px solid transparent;
  border-radius: 4px;
  font-size: 0.9375rem;
  font-weight: 700;
  line-height: 1.4;
  text-decoration: none;
  cursor: pointer;
  transition: background 0.18s var(--ease), border-color 0.18s var(--ease),
    color 0.18s var(--ease), transform 0.18s var(--ease);
}

.btn svg {
  width: 19px;
  height: 19px;
  flex: none;
}

.btn-primary {
  background: var(--green-600);
  border-color: var(--green-600);
  color: #fff;
}

.btn-primary:hover {
  background: var(--green-700);
  border-color: var(--green-700);
}

.btn-secondary {
  background: #fff;
  border-color: var(--line-2);
  color: var(--ink);
}

.btn-secondary:hover {
  border-color: var(--green-600);
  color: var(--green-700);
}

.btn-white {
  background: #fff;
  border-color: #fff;
  color: var(--green-800);
}

.btn-white:hover {
  background: #eef7f1;
  border-color: #eef7f1;
}

.btn-small {
  min-height: 40px;
  padding: 0 16px;
  font-size: 0.8125rem;
}

.btn-block {
  width: 100%;
}

/* ---------- hero ---------- */

.hero {
  position: relative;
  overflow: hidden;
  background: linear-gradient(180deg, #edf7f1 0%, #e6f3ec 100%);
  border-bottom: 1px solid var(--line);
}

.hero::before {
  content: "";
  position: absolute;
  inset: 0;
  background-image: linear-gradient(
      115deg,
      transparent 0 47.8%,
      rgba(15, 107, 69, 0.045) 47.8% 48%,
      transparent 48% 100%
    ),
    linear-gradient(
      65deg,
      transparent 0 62.8%,
      rgba(15, 107, 69, 0.035) 62.8% 63%,
      transparent 63% 100%
    );
  pointer-events: none;
}

.hero-inner {
  position: relative;
  z-index: 1;
  display: grid;
  grid-template-columns: 1.35fr 0.85fr;
  gap: 52px;
  align-items: center;
  padding: 64px 0 72px;
}

.hero-eyebrow {
  display: inline-block;
  border-left: 3px solid var(--green-600);
  padding-left: 10px;
  font-size: 0.8125rem;
  font-weight: 700;
  letter-spacing: 0.08em;
  color: var(--green-700);
}

.hero h1 {
  margin: 18px 0 20px;
  font-size: clamp(2.25rem, 4.8vw, 3.75rem);
  line-height: 1.28;
  letter-spacing: -0.035em;
  font-weight: 700;
  color: var(--green-900);
}

.hero-lead {
  max-width: 35em;
  margin-bottom: 0;
  color: var(--ink-2);
  font-size: 1.0625rem;
  line-height: 1.95;
}

.hero-actions {
  display: flex;
  flex-wrap: wrap;
  gap: 12px;
  margin-top: 28px;
}

.hero-points {
  display: flex;
  flex-wrap: wrap;
  gap: 10px 20px;
  margin: 24px 0 0;
  padding: 0;
  list-style: none;
  font-size: 0.8125rem;
  color: var(--ink-2);
}

.hero-points li {
  display: flex;
  align-items: center;
  gap: 7px;
}

.hero-points svg {
  width: 15px;
  height: 15px;
  color: var(--green-600);
  flex: none;
}

.hero-guide {
  background: #fff;
  border: 1px solid var(--line-2);
  border-top: 4px solid var(--green-600);
  padding: 28px 28px 24px;
  box-shadow: 0 18px 40px -32px rgba(7, 46, 31, 0.4);
}

.hero-guide h2 {
  margin: 0 0 4px;
  font-size: 1.125rem;
  line-height: 1.5;
  color: var(--green-800);
}

.guide-lead {
  margin: 0 0 6px;
  font-size: 0.8125rem;
  color: var(--muted);
}

.guide-steps {
  margin: 0;
  padding: 0;
  list-style: none;
}

.guide-step {
  display: flex;
  align-items: flex-start;
  gap: 12px;
  padding: 14px 0;
  border-bottom: 1px dashed var(--line);
}

.guide-step:last-child {
  border-bottom: 0;
  padding-bottom: 6px;
}

.guide-num {
  width: 28px;
  height: 28px;
  border-radius: 50%;
  background: var(--mint-100);
  color: var(--green-700);
  display: grid;
  place-items: center;
  font-size: 0.75rem;
  font-weight: 700;
  flex: none;
  margin-top: 2px;
}

.guide-step b {
  display: block;
  color: var(--ink);
  font-size: 0.9375rem;
  line-height: 1.5;
}

.guide-step b + span {
  display: block;
  margin-top: 1px;
  font-size: 0.75rem;
  color: var(--muted);
  line-height: 1.6;
}

.guide-link {
  display: inline-flex;
  align-items: center;
  gap: 6px;
  margin-top: 14px;
  color: var(--green-700);
  font-size: 0.875rem;
  font-weight: 700;
  text-decoration: none;
}

.guide-link:hover {
  text-decoration: underline;
  text-underline-offset: 4px;
}

/* ---------- sections ---------- */

.section {
  padding: 80px 0;
}

.section--tight {
  padding: 64px 0;
}

.section--cream {
  background: var(--cream-100);
}

.section--soft {
  background: #f5f8f6;
}

.section--dark {
  background: var(--green-800);
  color: #fff;
}

.section-head {
  max-width: 720px;
  margin: 0 auto 44px;
  text-align: center;
}

.section-head.is-left {
  margin-left: 0;
  text-align: left;
}

.kicker {
  display: inline-block;
  font-size: 0.75rem;
  font-weight: 700;
  letter-spacing: 0.14em;
  text-transform: uppercase;
  color: var(--green-600);
}

.section-head h2 {
  margin: 8px 0 0;
  font-size: clamp(1.75rem, 3.4vw, 2.5rem);
  line-height: 1.4;
  letter-spacing: -0.025em;
  font-weight: 700;
}

.section-head h2::after {
  content: "";
  display: block;
  width: 52px;
  height: 3px;
  margin: 18px auto 0;
  background: var(--green-600);
}

.section-head.is-left h2::after {
  margin-left: 0;
}

.section-head > p:not(.kicker) {
  max-width: 640px;
  margin: 18px auto 0;
  font-size: 0.9375rem;
  line-height: 1.95;
  color: var(--muted);
}

.section-head.is-left > p:not(.kicker) {
  margin-left: 0;
}

.section--dark .section-head h2 {
  color: #fff;
}

.section--dark .section-head h2::after {
  background: var(--mint-300);
}

.section--dark .section-head > p:not(.kicker) {
  color: rgba(255, 255, 255, 0.72);
}

/* ---------- news ---------- */

.news-list {
  max-width: 940px;
  margin: 0 auto;
  border-top: 1px solid var(--line-2);
}

.news-item {
  display: grid;
  grid-template-columns: 116px 94px 1fr 24px;
  gap: 16px;
  align-items: center;
  padding: 17px 6px;
  border-bottom: 1px solid var(--line-2);
  color: var(--ink);
  text-decoration: none;
  transition: background 0.15s var(--ease);
}

.news-item:hover {
  background: rgba(255, 255, 255, 0.7);
}

.news-date {
  font-size: 0.8125rem;
  color: var(--muted);
  font-variant-numeric: tabular-nums;
}

.news-tag {
  justify-self: start;
  padding: 1px 8px;
  border: 1px solid var(--green-600);
  color: var(--green-700);
  font-size: 0.6875rem;
  font-weight: 700;
  line-height: 1.7;
  white-space: nowrap;
}

.news-tag.is-campaign {
  border-color: var(--amber);
  color: var(--amber);
}

.news-title {
  font-size: 0.9375rem;
  line-height: 1.65;
}

.news-item:hover .news-title {
  text-decoration: underline;
  text-underline-offset: 3px;
}

.news-arrow {
  color: var(--green-600);
  font-size: 1.125rem;
  line-height: 1;
  transition: transform 0.15s var(--ease);
}

.news-item:hover .news-arrow {
  transform: translateX(3px);
}

.news-note {
  max-width: 940px;
  margin: 18px auto 0;
  font-size: 0.75rem;
  color: var(--muted);
  text-align: right;
}

/* ---------- audience / purpose cards ---------- */

.audience-grid {
  display: grid;
  grid-template-columns: repeat(4, 1fr);
  gap: 16px;
}

.audience-card {
  position: relative;
  display: flex;
  flex-direction: column;
  align-items: center;
  text-align: center;
  padding: 28px 18px 26px;
  background: #fff;
  border: 1px solid var(--line);
  color: var(--ink);
  text-decoration: none;
  transition: border-color 0.18s var(--ease), box-shadow 0.18s var(--ease),
    transform 0.18s var(--ease);
}

.audience-card:hover {
  border-color: var(--green-500);
  box-shadow: 0 14px 30px -26px rgba(7, 46, 31, 0.5);
  transform: translateY(-2px);
}

.audience-icon {
  width: 50px;
  height: 50px;
  border-radius: 50%;
  background: var(--mint-100);
  color: var(--green-600);
  display: grid;
  place-items: center;
  margin-bottom: 13px;
}

.audience-icon svg {
  width: 24px;
  height: 24px;
}

.audience-card b {
  font-size: 0.9375rem;
  line-height: 1.5;
}

.audience-card > span:not(.audience-icon):not(.arrow) {
  margin-top: 3px;
  font-size: 0.75rem;
  line-height: 1.6;
  color: var(--muted);
}

.audience-card .arrow {
  position: absolute;
  right: 12px;
  bottom: 8px;
  color: var(--green-500);
  font-size: 0.875rem;
  opacity: 0.7;
}

.purpose-grid {
  display: grid;
  grid-template-columns: repeat(4, 1fr);
  gap: 12px;
  margin-top: 40px;
}

.purpose-card {
  display: flex;
  align-items: center;
  gap: 11px;
  padding: 15px 14px;
  background: #fff;
  border: 1px solid var(--line);
  color: var(--ink);
  text-decoration: none;
  font-size: 0.8125rem;
  font-weight: 600;
  line-height: 1.5;
  transition: border-color 0.15s var(--ease), background 0.15s var(--ease);
}

.purpose-card:hover {
  border-color: var(--green-500);
  background: var(--mint-50);
}

.purpose-icon {
  width: 34px;
  height: 34px;
  background: var(--mint-100);
  color: var(--green-600);
  display: grid;
  place-items: center;
  flex: none;
}

.purpose-icon svg {
  width: 18px;
  height: 18px;
}

.purpose-card .arrow {
  margin-left: auto;
  color: var(--green-500);
  font-size: 0.8125rem;
}

/* ---------- features ---------- */

.feature-grid {
  display: grid;
  grid-template-columns: repeat(3, 1fr);
  gap: 24px;
}

.feature {
  background: #fff;
  border: 1px solid var(--line);
  border-top: 3px solid var(--green-600);
  padding: 28px 24px 26px;
}

.feature-num {
  font-size: 0.6875rem;
  font-weight: 700;
  letter-spacing: 0.14em;
  color: var(--green-600);
}

.feature-icon {
  width: 46px;
  height: 46px;
  border-radius: 50%;
  background: var(--mint-100);
  color: var(--green-600);
  display: grid;
  place-items: center;
  margin: 16px 0 14px;
}

.feature-icon svg {
  width: 22px;
  height: 22px;
}

.feature h3 {
  margin: 0 0 8px;
  font-size: 1.0625rem;
  line-height: 1.55;
}

.feature p {
  margin: 0;
  font-size: 0.8125rem;
  line-height: 1.9;
  color: var(--muted);
}

/* ---------- split ---------- */

.split {
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: 56px;
  align-items: center;
}

.split-media {
  margin: 0;
  padding: 10px;
  background: #fff;
  border: 1px solid var(--line);
  box-shadow: 0 20px 44px -36px rgba(7, 46, 31, 0.45);
}

.split-media img {
  width: 100%;
  height: 100%;
  aspect-ratio: 5 / 6;
  object-fit: cover;
  object-position: 50% 30%;
}

.split-copy .section-head {
  margin-bottom: 0;
}

.expense-list {
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: 10px;
  margin: 26px 0 0;
  padding: 0;
  list-style: none;
}

.expense-item {
  display: flex;
  align-items: center;
  gap: 10px;
  padding: 12px 14px;
  background: #fff;
  border: 1px solid var(--line);
  font-size: 0.8125rem;
  font-weight: 600;
  line-height: 1.5;
}

.expense-item svg {
  width: 19px;
  height: 19px;
  color: var(--green-600);
  flex: none;
}

.split-note {
  margin: 16px 0 0;
  font-size: 0.75rem;
  line-height: 1.8;
  color: var(--muted);
}

/* ---------- flow ---------- */

.flow-list {
  display: grid;
  grid-template-columns: repeat(4, 1fr);
  gap: 18px;
  margin: 0;
  padding: 0;
  list-style: none;
}

.flow-step {
  position: relative;
  padding: 26px 22px 24px;
  background: #fff;
  border: 1px solid var(--line);
}

.flow-num {
  width: 40px;
  height: 40px;
  border-radius: 50%;
  background: var(--green-600);
  color: #fff;
  display: grid;
  place-items: center;
  font-size: 0.8125rem;
  font-weight: 700;
  margin-bottom: 15px;
}

.flow-step h3 {
  margin: 0 0 6px;
  font-size: 0.9375rem;
  line-height: 1.55;
}

.flow-step p {
  margin: 0;
  font-size: 0.8125rem;
  line-height: 1.85;
  color: var(--muted);
}

.flow-step::after {
  content: "→";
  position: absolute;
  top: 50%;
  right: -15px;
  transform: translateY(-50%);
  color: var(--green-500);
  font-size: 0.875rem;
  z-index: 1;
}

.flow-step:last-child::after {
  display: none;
}

.flow-note {
  margin: 18px 0 0;
  text-align: center;
  font-size: 0.75rem;
  color: var(--muted);
}

/* ---------- pricing ---------- */

.price-box {
  display: grid;
  grid-template-columns: 1.05fr 0.95fr;
  max-width: 920px;
  margin: 0 auto;
  background: #fff;
  border: 1px solid var(--line-2);
}

.price-main {
  display: flex;
  flex-direction: column;
  justify-content: center;
  padding: 38px 36px;
  background: var(--mint-100);
  border-right: 1px solid var(--line);
}

.price-badge {
  display: inline-block;
  padding: 3px 10px;
  background: var(--amber);
  color: #fff;
  font-size: 0.6875rem;
  font-weight: 700;
  line-height: 1.7;
  letter-spacing: 0.04em;
}

.price-free {
  margin: 14px 0 4px;
  font-size: clamp(2.75rem, 5vw, 3.5rem);
  line-height: 1.1;
  font-weight: 700;
  letter-spacing: -0.04em;
  color: var(--green-800);
}

.price-free small {
  font-size: 0.9375rem;
  font-weight: 600;
  letter-spacing: 0;
  color: var(--muted);
  margin-left: 6px;
}

.price-sub {
  margin: 0;
  font-size: 0.875rem;
  line-height: 1.8;
  color: var(--ink-2);
}

.price-side {
  padding: 32px 34px;
  display: flex;
  flex-direction: column;
  gap: 0;
}

.price-row {
  display: flex;
  align-items: baseline;
  justify-content: space-between;
  gap: 12px;
  padding: 10px 0;
  border-bottom: 1px solid var(--line);
  font-size: 0.8125rem;
  color: var(--muted);
}

.price-row b {
  font-size: 1.0625rem;
  color: var(--ink);
  white-space: nowrap;
}

.price-note {
  margin: 14px 0 18px;
  font-size: 0.75rem;
  line-height: 1.8;
  color: var(--muted);
}

.price-cta {
  margin-top: auto;
}

.price-cta-note {
  margin: 10px 0 0;
  text-align: center;
  font-size: 0.6875rem;
  color: var(--muted);
}

/* ---------- security ---------- */

.security-grid {
  display: grid;
  grid-template-columns: repeat(3, 1fr);
  gap: 1px;
  background: rgba(255, 255, 255, 0.16);
  border: 1px solid rgba(255, 255, 255, 0.16);
}

.security-item {
  background: var(--green-800);
  padding: 30px 26px;
}

.security-icon {
  width: 42px;
  height: 42px;
  border: 1px solid rgba(255, 255, 255, 0.28);
  color: var(--mint-300);
  display: grid;
  place-items: center;
  margin-bottom: 15px;
}

.security-icon svg {
  width: 21px;
  height: 21px;
}

.security-item h3 {
  margin: 0 0 6px;
  font-size: 0.9375rem;
  color: #fff;
}

.security-item p {
  margin: 0;
  font-size: 0.8125rem;
  line-height: 1.85;
  color: rgba(255, 255, 255, 0.7);
}

.security-note {
  margin: 26px 0 0;
  padding: 16px 20px;
  border: 1px solid rgba(255, 255, 255, 0.2);
  background: rgba(255, 255, 255, 0.06);
  font-size: 0.8125rem;
  line-height: 1.85;
  color: rgba(255, 255, 255, 0.8);
}

/* ---------- FAQ ---------- */

.faq {
  max-width: 860px;
  margin: 0 auto;
  border-top: 1px solid var(--line-2);
}

.faq details {
  border-bottom: 1px solid var(--line-2);
  background: #fff;
}

.faq summary {
  position: relative;
  padding: 20px 44px 20px 0;
  cursor: pointer;
  font-size: 0.9375rem;
  font-weight: 600;
  line-height: 1.7;
  list-style: none;
}

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

.faq summary::after {
  content: "+";
  position: absolute;
  top: 50%;
  right: 4px;
  transform: translateY(-50%);
  color: var(--green-600);
  font-size: 1.375rem;
  font-weight: 400;
  line-height: 1;
}

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

.faq summary:hover {
  color: var(--green-700);
}

.faq-a {
  padding: 0 44px 22px 0;
  color: var(--muted);
  font-size: 0.875rem;
  line-height: 1.95;
}

.faq-a p {
  margin: 0;
}

/* ---------- related ---------- */

.related-grid {
  display: grid;
  grid-template-columns: repeat(4, 1fr);
  gap: 14px;
}

.related-card {
  display: flex;
  flex-direction: column;
  gap: 4px;
  padding: 18px;
  background: #fff;
  border: 1px solid var(--line);
  color: var(--ink);
  text-decoration: none;
  transition: border-color 0.15s var(--ease), background 0.15s var(--ease);
}

.related-card:hover {
  border-color: var(--green-500);
  background: var(--mint-50);
}

.related-card b {
  font-size: 0.875rem;
  line-height: 1.55;
}

.related-card > span {
  font-size: 0.75rem;
  line-height: 1.65;
  color: var(--muted);
}

.related-card em {
  margin-top: 6px;
  font-style: normal;
  font-size: 0.6875rem;
  font-weight: 700;
  color: var(--green-600);
}

.related-note {
  margin: 20px auto 0;
  max-width: 760px;
  text-align: center;
  font-size: 0.75rem;
  line-height: 1.85;
  color: var(--muted);
}

/* ---------- final CTA ---------- */

.final {
  background: var(--green-700);
  color: #fff;
  text-align: center;
  padding: 64px 0;
}

.final h2 {
  margin: 0 0 12px;
  font-size: clamp(1.75rem, 3.6vw, 2.5rem);
  line-height: 1.4;
  letter-spacing: -0.025em;
  color: #fff;
}

.final p {
  margin: 0 0 24px;
  font-size: 0.9375rem;
  color: rgba(255, 255, 255, 0.8);
}

.final-note {
  margin: 18px 0 0;
  font-size: 0.75rem;
  color: rgba(255, 255, 255, 0.68);
}

/* ---------- footer ---------- */

.site-footer {
  background: var(--green-900);
  color: rgba(255, 255, 255, 0.72);
  padding: 56px 0 24px;
  font-size: 0.8125rem;
}

.footer-grid {
  display: grid;
  grid-template-columns: 1.5fr 1fr 1fr 1fr;
  gap: 40px;
  margin-bottom: 40px;
}

.footer-brand {
  display: flex;
  align-items: flex-start;
  gap: 11px;
  margin-bottom: 14px;
}

.footer-brand img {
  width: 40px;
  height: 40px;
  flex: none;
}

.footer-brand .brand-name {
  color: #fff;
  font-size: 1.25rem;
}

.footer-brand .brand-sub {
  color: rgba(255, 255, 255, 0.5);
}

.footer-desc {
  max-width: 30em;
  margin: 0;
  font-size: 0.75rem;
  line-height: 1.9;
  color: rgba(255, 255, 255, 0.6);
}

.footer-col h3 {
  margin: 0 0 10px;
  color: #fff;
  font-size: 0.75rem;
  font-weight: 700;
  letter-spacing: 0.08em;
}

.footer-col a {
  display: block;
  padding: 4px 0;
  color: rgba(255, 255, 255, 0.72);
  text-decoration: none;
  line-height: 1.7;
}

.footer-col a:hover {
  color: #fff;
  text-decoration: underline;
  text-underline-offset: 3px;
}

.footer-muted {
  display: block;
  padding: 4px 0;
  color: rgba(255, 255, 255, 0.48);
  line-height: 1.7;
}

.footer-note {
  border-top: 1px solid rgba(255, 255, 255, 0.14);
  padding: 18px 0 0;
  margin: 0;
  font-size: 0.6875rem;
  line-height: 1.9;
  color: rgba(255, 255, 255, 0.55);
}

.footer-bottom {
  display: flex;
  flex-wrap: wrap;
  align-items: center;
  justify-content: space-between;
  gap: 8px;
  margin-top: 18px;
  padding-top: 16px;
  border-top: 1px solid rgba(255, 255, 255, 0.14);
  font-size: 0.6875rem;
  color: rgba(255, 255, 255, 0.5);
}

/* ---------- toast ---------- */

.lp-toast {
  position: fixed;
  left: 50%;
  bottom: 24px;
  z-index: 200;
  width: max-content;
  max-width: calc(100% - 32px);
  transform: translate(-50%, 12px);
  padding: 11px 18px;
  border-radius: 4px;
  background: var(--green-900);
  color: #fff;
  font-size: 0.8125rem;
  font-weight: 600;
  line-height: 1.6;
  text-align: center;
  box-shadow: 0 16px 36px -16px rgba(0, 0, 0, 0.5);
  opacity: 0;
  pointer-events: none;
  transition: opacity 0.2s var(--ease), transform 0.2s var(--ease);
}

.lp-toast.is-visible {
  transform: translate(-50%, 0);
  opacity: 1;
}

/* ---------- legal / company ---------- */

.legal {
  padding: 56px 0 96px;
}

.legal .wrap {
  max-width: 840px;
}

.legal h1 {
  margin: 0 0 6px;
  font-size: clamp(1.75rem, 3vw, 2.125rem);
  line-height: 1.4;
  letter-spacing: -0.02em;
}

.updated {
  margin: 0 0 34px;
  font-size: 0.75rem;
  color: var(--muted);
}

.legal h2 {
  margin: 38px 0 10px;
  padding-top: 10px;
  border-top: 1px solid var(--line);
  font-size: 1.0625rem;
  line-height: 1.6;
}

.legal p,
.legal li {
  font-size: 0.9375rem;
  line-height: 1.95;
  color: var(--ink-2);
}

.legal ul {
  margin: 0 0 1em;
  padding-left: 1.4em;
}

.legal li {
  margin-bottom: 4px;
}

.legal a {
  color: var(--green-700);
  text-underline-offset: 3px;
}

.legal table {
  width: 100%;
  border-collapse: collapse;
  margin: 22px 0 28px;
  font-size: 0.875rem;
}

.legal th,
.legal td {
  border: 1px solid var(--line);
  padding: 13px 16px;
  text-align: left;
  vertical-align: top;
  line-height: 1.8;
}

.legal th {
  width: 30%;
  background: #f5f8f6;
  font-weight: 600;
  color: var(--ink);
}

.legal td {
  color: var(--ink-2);
}

.todo {
  color: #8a4b00;
  background: var(--amber-soft);
  padding: 1px 6px;
  font-size: 0.8125rem;
}

.legal-note {
  margin: 24px 0;
  padding: 14px 16px;
  background: #f5f8f6;
  border: 1px solid var(--line);
  font-size: 0.8125rem;
  line-height: 1.85;
  color: var(--muted);
}

.legal-back {
  display: inline-flex;
  align-items: center;
  gap: 6px;
  margin-top: 34px;
  color: var(--green-700);
  font-size: 0.875rem;
  font-weight: 700;
  text-decoration: none;
}

.legal-back:hover {
  text-decoration: underline;
  text-underline-offset: 3px;
}

.company-lead {
  max-width: 640px;
  margin: 0 0 32px;
  font-size: 0.9375rem;
  line-height: 2;
  color: var(--ink-2);
}

/* ---------- responsive ---------- */

@media (max-width: 1060px) {
  .main-nav a {
    padding-left: 9px;
    padding-right: 9px;
    font-size: 0.78125rem;
  }

  .hero-inner {
    gap: 36px;
  }

  .hero-guide {
    padding: 24px 22px 20px;
  }
}

@media (max-width: 960px) {
  :root {
    --header-h: 64px;
  }

  .utility-links {
    display: none;
  }

  .utility-inner {
    justify-content: flex-end;
  }

  .utility-label {
    margin-right: auto;
  }

  .header-inner {
    gap: 12px;
  }

  .brand img {
    width: 40px;
    height: 40px;
  }

  .brand-name {
    font-size: 1.25rem;
  }

  .main-nav {
    position: absolute;
    top: 100%;
    left: 0;
    right: 0;
    display: none;
    flex-direction: column;
    align-items: stretch;
    gap: 0;
    margin: 0;
    padding: 12px 24px 24px;
    background: #fff;
    border-bottom: 1px solid var(--line);
    box-shadow: 0 20px 30px -24px rgba(7, 46, 31, 0.5);
    max-height: calc(100vh - var(--header-h));
    overflow-y: auto;
  }

  .main-nav.is-open {
    display: flex;
  }

  body.menu-open {
    overflow: hidden;
  }

  .main-nav a {
    padding: 14px 0;
    border-bottom: 1px solid var(--line);
    font-size: 0.875rem;
  }

  .main-nav a::after {
    display: none;
  }

  .main-nav .header-cta {
    display: inline-flex;
    justify-content: center;
    margin: 16px 0 0;
    padding: 12px 16px;
    border: 1px solid var(--green-600);
    border-radius: 4px;
    color: #fff;
    text-align: center;
  }

  .main-nav .header-cta:hover {
    color: #fff;
  }

  .main-nav .header-cta::after {
    display: none;
  }

  .menu-btn {
    display: grid;
  }

  .header-cta {
    display: none;
  }

  .hero-inner {
    grid-template-columns: 1fr;
    padding: 48px 0 56px;
  }

  .hero-guide {
    max-width: 560px;
  }

  .audience-grid,
  .purpose-grid,
  .related-grid {
    grid-template-columns: repeat(2, 1fr);
  }

  .feature-grid {
    grid-template-columns: repeat(2, 1fr);
  }

  .split {
    grid-template-columns: 1fr;
    gap: 32px;
  }

  .split-media {
    max-width: 520px;
  }

  .flow-list {
    grid-template-columns: repeat(2, 1fr);
  }

  .flow-step:nth-child(2)::after {
    display: none;
  }

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

  .price-box {
    grid-template-columns: 1fr;
  }

  .price-main {
    border-right: 0;
    border-bottom: 1px solid var(--line);
  }

  .footer-grid {
    grid-template-columns: 1.3fr 1fr 1fr;
  }

  .footer-brand-col {
    grid-column: 1 / -1;
  }
}

@media (max-width: 640px) {
  .wrap {
    width: min(100% - 32px, var(--maxw));
  }

  .utility-inner {
    min-height: 38px;
  }

  .utility-label {
    font-size: 0.6875rem;
  }

  .section {
    padding: 56px 0;
  }

  .section--tight {
    padding: 48px 0;
  }

  .section-head {
    margin-bottom: 32px;
  }

  .hero h1 {
    font-size: clamp(2rem, 9.4vw, 2.5rem);
  }

  .hero-lead {
    font-size: 0.9375rem;
  }

  .hero-actions .btn {
    width: 100%;
  }

  .hero-points {
    gap: 8px 16px;
    font-size: 0.75rem;
  }

  .hero-guide {
    padding: 22px 20px 18px;
  }

  .news-item {
    grid-template-columns: 1fr 24px;
    gap: 4px 10px;
    padding: 14px 2px;
  }

  .news-date,
  .news-tag {
    grid-column: 1;
    grid-row: 1;
  }

  .news-date {
    justify-self: start;
  }

  .news-tag {
    justify-self: end;
  }

  .news-title {
    grid-column: 1;
    grid-row: 2;
    font-size: 0.875rem;
  }

  .news-arrow {
    grid-column: 2;
    grid-row: 1 / span 2;
    align-self: center;
  }

  .news-note {
    text-align: left;
  }

  .audience-grid,
  .purpose-grid,
  .feature-grid,
  .related-grid {
    grid-template-columns: 1fr;
  }

  .purpose-grid {
    margin-top: 32px;
  }

  .expense-list {
    grid-template-columns: 1fr;
  }

  .flow-list {
    grid-template-columns: 1fr;
    gap: 12px;
  }

  .flow-step::after {
    content: "↓";
    top: auto;
    right: 50%;
    bottom: -17px;
    transform: translateX(50%);
  }

  .flow-step:nth-child(2)::after {
    display: block;
  }

  .price-main,
  .price-side {
    padding: 28px 22px;
  }

  .footer-grid {
    grid-template-columns: 1fr;
    gap: 26px;
    margin-bottom: 28px;
  }

  .footer-brand-col {
    grid-column: auto;
  }

  .footer-bottom {
    align-items: flex-start;
  }

  .legal {
    padding: 40px 0 72px;
  }

  .legal th {
    width: 36%;
  }

  .legal th,
  .legal td {
    padding: 11px 12px;
  }
}

@media (max-width: 360px) {
  .utility-label {
    display: none;
  }

  .utility-inner {
    justify-content: flex-end;
  }

  .brand-sub {
    display: none;
  }

  .hero h1 {
    font-size: 1.9rem;
  }

  /* stack legal tables so labels don't squeeze into 3-line columns */
  .legal table,
  .legal tbody,
  .legal tr,
  .legal th,
  .legal td {
    display: block;
    width: auto;
  }

  .legal table {
    border-top: 1px solid var(--line);
  }

  .legal tr {
    border-bottom: 1px solid var(--line);
  }

  .legal th,
  .legal td {
    border: 0;
    padding: 0;
  }

  .legal th {
    padding: 10px 12px 2px;
    background: #f5f8f6;
    font-size: 0.8125rem;
  }

  .legal td {
    padding: 4px 12px 12px;
  }
}

@media (prefers-reduced-motion: reduce) {
  html {
    scroll-behavior: auto;
  }

  .btn,
  .audience-card,
  .news-item,
  .news-arrow,
  .main-nav a::after,
  .lp-toast {
    transition: none;
  }
}