@charset "UTF-8";
/* 公認会計士・税理士 小林壮太事務所 共通スタイル（2026 リニューアル） */

:root{
  --navy:#1f3a5a;
  --navy-dark:#16293f;
  --ink:#2b2f36;
  --muted:#6a7280;
  --line:#e3e6ea;
  --bg:#ffffff;
  --bg-soft:#f6f7f9;
  --gold:#b08b4f;
  --maxw:1080px;
}
*{box-sizing:border-box;}
html{scroll-behavior:smooth;}
body{
  margin:0;
  font-family:"Noto Sans JP","ヒラギノ角ゴ ProN","Hiragino Kaku Gothic ProN",Meiryo,sans-serif;
  color:var(--ink);
  background:var(--bg);
  line-height:1.85;
  font-size:16px;
  -webkit-font-smoothing:antialiased;
}
a{color:inherit;text-decoration:none;}
img{max-width:100%;height:auto;display:block;}
.wrap{max-width:var(--maxw);margin:0 auto;padding:0 24px;}

/* ---- header ---- */
header{border-bottom:1px solid var(--line);background:var(--bg);}
.head-inner{display:flex;align-items:center;justify-content:space-between;gap:20px;padding:18px 24px;max-width:var(--maxw);margin:0 auto;}
.brand{display:flex;flex-direction:column;line-height:1.35;}
.brand .cap{font-size:11px;letter-spacing:.28em;color:var(--gold);font-weight:700;}
.brand .name{font-family:"Noto Serif JP",serif;font-size:20px;font-weight:600;color:var(--navy);letter-spacing:.04em;}
.brand .name a{color:var(--navy);}
.brand .sub{font-size:12px;color:var(--muted);letter-spacing:.06em;}
.head-contact{text-align:right;font-size:13px;color:var(--muted);}
.head-contact .tel{font-family:"Noto Serif JP",serif;font-size:20px;color:var(--navy);letter-spacing:.02em;}

/* ---- nav ---- */
nav{background:var(--navy);position:sticky;top:0;z-index:20;}
.nav-inner{max-width:var(--maxw);margin:0 auto;display:flex;flex-wrap:wrap;}
nav a{color:#eef1f5;font-size:14px;letter-spacing:.04em;padding:14px 20px;border-left:1px solid rgba(255,255,255,.08);transition:background .15s;}
nav a:first-child{border-left:none;}
nav a:hover,nav a.active{background:var(--navy-dark);}

/* ---- hero (top page) ---- */
.hero{background:var(--bg-soft);border-bottom:1px solid var(--line);}
.hero-inner{max-width:var(--maxw);margin:0 auto;padding:56px 24px;display:grid;grid-template-columns:1.1fr .9fr;gap:48px;align-items:center;}
.hero h1{font-family:"Noto Serif JP",serif;font-weight:600;font-size:28px;line-height:1.6;color:var(--navy);margin:0 0 18px;letter-spacing:.02em;}
.hero h1 .en{display:block;font-size:13px;letter-spacing:.3em;color:var(--gold);margin-bottom:12px;font-family:"Noto Sans JP",sans-serif;font-weight:700;}
.hero p{color:var(--ink);margin:0 0 14px;font-size:15.5px;}
.hero .place{color:var(--muted);font-size:14px;}
.hero .place strong{color:var(--navy);}
.hero-img{border-radius:6px;overflow:hidden;box-shadow:0 8px 30px rgba(22,41,63,.12);}
.btn{display:inline-block;margin-top:10px;background:var(--navy);color:#fff;padding:12px 26px;border-radius:4px;font-size:14px;letter-spacing:.06em;transition:background .15s;}
.btn:hover{background:var(--navy-dark);}

/* ---- generic section ---- */
section.block{padding:56px 0;}
.sec-head{display:flex;align-items:baseline;gap:16px;margin-bottom:28px;}
.sec-head .en{font-size:12px;letter-spacing:.3em;color:var(--gold);font-weight:700;}
.sec-head h2{font-family:"Noto Serif JP",serif;font-size:22px;font-weight:600;color:var(--navy);margin:0;letter-spacing:.04em;border:0;padding:0;}
.sec-head::after{content:"";flex:1;height:1px;background:var(--line);}

/* topics */
.topics{list-style:none;margin:0;padding:0;}
.topics li{display:flex;gap:20px;padding:16px 4px;border-bottom:1px solid var(--line);align-items:flex-start;}
.topics li:first-child{border-top:1px solid var(--line);}
.topics .date{flex:0 0 96px;color:var(--gold);font-size:13px;font-weight:500;padding-top:2px;letter-spacing:.03em;}
.topics .txt{font-size:15px;color:var(--ink);}

/* service cards */
.cards{display:grid;grid-template-columns:repeat(3,1fr);gap:20px;}
.card{border:1px solid var(--line);border-radius:6px;padding:26px 22px;transition:box-shadow .18s,transform .18s;background:var(--bg);}
.card:hover{box-shadow:0 10px 26px rgba(22,41,63,.09);transform:translateY(-2px);}
.card h3{font-size:16px;color:var(--navy);margin:0 0 10px;font-weight:700;letter-spacing:.03em;}
.card p{margin:0;font-size:14px;color:var(--muted);line-height:1.8;}
.card .more{display:inline-block;margin-top:14px;font-size:13px;color:var(--gold);font-weight:500;}

/* ---- sub-page article ---- */
main.page{max-width:var(--maxw);margin:0 auto;padding:0 24px;}
.content{padding:38px 0 20px;max-width:820px;}
.content h1{font-family:"Noto Serif JP",serif;font-size:26px;font-weight:600;color:var(--navy);line-height:1.55;margin:0 0 26px;padding-bottom:16px;border-bottom:2px solid var(--gold);letter-spacing:.02em;}
.content h2{font-size:19px;font-weight:600;color:var(--navy);margin:36px 0 14px;padding-left:14px;border-left:4px solid var(--gold);line-height:1.5;}
.content h3{font-size:16px;font-weight:700;color:var(--navy);margin:26px 0 10px;}
.content p{margin:0 0 16px;}
.content .explanation{margin:0 0 14px;}
.content strong{color:var(--navy);}
.content a{color:var(--navy);text-decoration:underline;text-underline-offset:2px;}
.content a:hover{color:var(--gold);}
.content ul,.content ol{margin:0 0 16px;padding-left:1.5em;}
.content li{margin:5px 0;}
.content dl{margin:0 0 18px;}
.content dt{font-weight:700;color:var(--navy);margin:14px 0 4px;}
.content dd{margin:0 0 12px 1.4em;}
.content img{margin:10px auto 22px;border-radius:6px;box-shadow:0 6px 22px rgba(22,41,63,.10);}
.content table{border-collapse:collapse;width:100%;margin:0 0 20px;font-size:15px;}
.content th,.content td{border:1px solid var(--line);padding:10px 12px;text-align:left;}
.content th{background:var(--bg-soft);color:var(--navy);}

/* breadcrumb */
.pan-list-inline{list-style:none;display:flex;flex-wrap:wrap;gap:6px;padding:0;margin:0 0 22px;font-size:13px;color:var(--muted);}
.pan-list-inline li{display:inline;}
.pan-list-inline a{color:var(--navy);}
.pan-list-inline a:hover{color:var(--gold);}

/* legacy helper classes */
.list-1,.list-2,.list-3{margin:0 0 10px;}
.list-2,.list-3{display:inline;}

/* ---- contact ---- */
.contact{background:var(--navy);color:#eef1f5;margin-top:40px;}
.contact-inner{max-width:var(--maxw);margin:0 auto;padding:48px 24px;display:grid;grid-template-columns:1fr 1fr;gap:40px;align-items:center;}
.contact h2{font-family:"Noto Serif JP",serif;font-size:22px;margin:0 0 10px;font-weight:600;letter-spacing:.04em;color:#fff;border:0;padding:0;}
.contact p{margin:6px 0;font-size:15px;color:#cdd6e2;}
.contact .tel-big{font-family:"Noto Serif JP",serif;font-size:32px;color:#fff;letter-spacing:.02em;margin:6px 0;}
.contact address{font-style:normal;color:#cdd6e2;font-size:15px;line-height:1.9;}

footer{background:var(--navy-dark);color:#93a3b8;font-size:12.5px;text-align:center;padding:22px 24px;letter-spacing:.04em;}

/* ---- responsive ---- */
@media (max-width:820px){
  .hero-inner{grid-template-columns:1fr;gap:28px;padding:40px 24px;}
  .hero-img{order:-1;}
  .cards{grid-template-columns:1fr 1fr;}
  .contact-inner{grid-template-columns:1fr;gap:24px;}
  .head-inner{flex-direction:column;align-items:flex-start;gap:10px;}
  .head-contact{text-align:left;}
}
@media (max-width:560px){
  body{font-size:15px;}
  .nav-inner{flex-direction:column;}
  nav a{border-left:none;border-top:1px solid rgba(255,255,255,.08);}
  nav a:first-child{border-top:none;}
  .hero h1{font-size:23px;}
  .cards{grid-template-columns:1fr;}
  .topics li{flex-direction:column;gap:4px;}
  .topics .date{flex:none;}
  .content h1{font-size:22px;}
  .sec-head{flex-wrap:wrap;}
}