/* 税理士法人クレフティ 改修提案サンプル */
:root {
  --navy: #0e2438; --navy2: #1b3a57; --gold: #b8963e; --gold-l: #d4b968;
  --ink: #26313c; --paper: #ffffff; --wash: #f3f6f9; --line: #dfe6ec;
}
* { margin: 0; padding: 0; box-sizing: border-box; }
body { font-family: "Hiragino Kaku Gothic ProN", "Yu Gothic", sans-serif; color: var(--ink); background: var(--paper); line-height: 1.9; }
h1, h2, h3, .serif { font-family: "Hiragino Mincho ProN", "Yu Mincho", serif; font-weight: 600; letter-spacing: .05em; }
img, svg { max-width: 100%; display: block; }
a { text-decoration: none; color: inherit; }

header { position: sticky; top: 0; z-index: 100; background: rgba(255,255,255,.97); border-bottom: 1px solid var(--line);
  display: flex; align-items: center; justify-content: space-between; padding: 12px 4%; }
.brand { font-size: 1.12rem; color: var(--navy); }
.brand small { display: block; font-size: .6rem; letter-spacing: .32em; color: var(--gold); }
header nav { display: flex; gap: 18px; font-size: .84rem; }
header nav a:hover { color: var(--gold); }
.head-cta { display: flex; align-items: center; gap: 14px; }
.head-tel { text-align: right; line-height: 1.3; }
.head-tel .num { font-size: 1.25rem; color: var(--navy); font-weight: 700; font-family: "Hiragino Mincho ProN", serif; }
.head-tel small { font-size: .62rem; color: #778; }
.btn-shindan { background: var(--gold); color: #fff; padding: 11px 20px; border-radius: 3px; font-size: .88rem; font-weight: 700; }

.nav-toggle { display: none; }
.nav-btn { display: none; flex-direction: column; gap: 5px; cursor: pointer; padding: 6px; }
.nav-btn span { width: 24px; height: 2px; background: var(--navy); transition: .25s; }
.nav-toggle:checked ~ .nav-btn span:nth-child(1) { transform: translateY(7px) rotate(45deg); }
.nav-toggle:checked ~ .nav-btn span:nth-child(2) { opacity: 0; }
.nav-toggle:checked ~ .nav-btn span:nth-child(3) { transform: translateY(-7px) rotate(-45deg); }

.hero { position: relative; background: linear-gradient(115deg, var(--navy) 0%, var(--navy2) 60%, #2c5578 100%); color: #fff; padding: 76px 6% 56px; overflow: hidden; }
.hero::after { content: ""; position: absolute; inset: 0; background: repeating-linear-gradient(115deg, transparent 0 140px, rgba(255,255,255,.04) 140px 142px); }
.hero-inner { position: relative; z-index: 2; max-width: 1080px; margin: 0 auto; }
.hero .kicker { color: var(--gold-l); font-size: .8rem; letter-spacing: .35em; margin-bottom: 14px; }
.hero h1 { font-size: clamp(1.7rem, 4vw, 2.9rem); line-height: 1.6; margin-bottom: 18px; }
.hero .lead { font-size: .98rem; opacity: .9; max-width: 40em; margin-bottom: 30px; }
.stats { display: flex; gap: 14px; flex-wrap: wrap; margin-bottom: 32px; }
.stat { background: rgba(255,255,255,.08); border: 1px solid rgba(255,255,255,.22); padding: 14px 22px; border-radius: 4px; }
.stat .n { font-family: "Hiragino Mincho ProN", serif; font-size: 1.55rem; color: var(--gold-l); line-height: 1.3; }
.stat .n small { font-size: .8rem; }
.stat .l { font-size: .72rem; opacity: .85; letter-spacing: .1em; }
.cta-main { display: inline-block; background: var(--gold); color: #fff; padding: 16px 40px; font-size: 1.04rem; border-radius: 3px; letter-spacing: .06em; font-weight: 700; box-shadow: 0 4px 14px rgba(184,150,62,.4); }
.cta-main small { display: block; font-size: .7rem; font-weight: 400; opacity: .95; }
.cta-tel { display: inline-block; border: 1px solid rgba(255,255,255,.55); color: #fff; padding: 14px 30px; border-radius: 3px; margin-left: 12px; }
.cta-tel .num { font-size: 1.15rem; font-weight: 700; }
.cta-tel small { display: block; font-size: .66rem; opacity: .85; }

section { padding: 76px 6%; }
.inner { max-width: 1080px; margin: 0 auto; }
.sec-label { text-align: center; margin-bottom: 46px; }
.sec-label small { color: var(--gold); letter-spacing: .35em; font-size: .74rem; }
.sec-label h2 { font-size: 1.75rem; color: var(--navy); margin-top: 6px; }
.lead-text { max-width: 44em; margin: 0 auto; font-size: .95rem; }

.grid3 { display: grid; grid-template-columns: repeat(3, 1fr); gap: 24px; }
.grid2 { display: grid; grid-template-columns: repeat(2, 1fr); gap: 24px; }
.wash { background: var(--wash); }
.card { background: #fff; border: 1px solid var(--line); padding: 32px 28px; border-top: 3px solid var(--gold); }
.card h3 { color: var(--navy); font-size: 1.1rem; margin-bottom: 10px; }
.card p { font-size: .9rem; color: #4d5a66; }
.card .more { display: inline-block; margin-top: 12px; font-size: .82rem; color: var(--navy); border-bottom: 1px solid var(--gold); }

.svc { background: #fff; border: 1px solid var(--line); padding: 26px 24px; display: block; transition: box-shadow .2s; }
.svc:hover { box-shadow: 0 8px 24px rgba(14,36,56,.12); }
.svc .en { font-size: .66rem; color: var(--gold); letter-spacing: .25em; }
.svc h3 { color: var(--navy); font-size: 1.05rem; margin: 4px 0 8px; }
.svc p { font-size: .85rem; color: #4d5a66; }

.price-table { width: 100%; max-width: 880px; margin: 0 auto; border-collapse: collapse; font-size: .93rem; background: #fff; }
.price-table th, .price-table td { border: 1px solid var(--line); padding: 14px 16px; text-align: left; }
.price-table thead th { background: var(--navy); color: #fff; font-weight: 600; }
.price-table td.pr { color: var(--gold); font-weight: 700; white-space: nowrap; font-size: 1.02rem; }
.note { text-align: center; margin-top: 18px; font-size: .8rem; color: #66727e; }

.voice { background: #fff; border: 1px solid var(--line); padding: 26px 24px; position: relative; }
.voice .num-badge { display: inline-block; background: var(--wash); color: var(--navy); font-weight: 700; font-size: .82rem; padding: 3px 14px; border-radius: 999px; margin-bottom: 10px; border: 1px solid var(--line); }
.voice p { font-size: .88rem; color: #4d5a66; margin-bottom: 10px; }
.voice cite { font-style: normal; font-size: .76rem; color: #8892a0; }

.member { display: grid; grid-template-columns: 190px 1fr; gap: 26px; background: #fff; border: 1px solid var(--line); padding: 28px; align-items: start; }
.member .ph { border-radius: 4px; overflow: hidden; }
.member h3 { color: var(--navy); font-size: 1.12rem; }
.member .lic { color: var(--gold); font-size: .78rem; letter-spacing: .12em; margin-bottom: 10px; }
.member p { font-size: .87rem; color: #4d5a66; }

.faq-item { max-width: 800px; margin: 0 auto 12px; background: #fff; border: 1px solid var(--line); }
.faq-item summary { padding: 16px 20px; cursor: pointer; font-weight: 600; color: var(--navy); list-style: none; position: relative; padding-right: 44px; }
.faq-item summary::before { content: "Q."; color: var(--gold); margin-right: 10px; font-family: serif; }
.faq-item summary::after { content: "＋"; position: absolute; right: 18px; color: var(--gold); }
.faq-item[open] summary::after { content: "－"; }
.faq-item .a { padding: 0 20px 18px; font-size: .9rem; color: #4d5a66; }
.faq-item .a::before { content: "A. "; color: var(--navy); font-weight: 700; font-family: serif; }

.info-table { width: 100%; max-width: 820px; margin: 0 auto; border-collapse: collapse; font-size: .93rem; }
.info-table th, .info-table td { border-bottom: 1px solid var(--line); padding: 15px 12px; text-align: left; vertical-align: top; }
.info-table th { width: 190px; color: var(--navy); font-weight: 600; }

.contact-band { background: linear-gradient(115deg, var(--navy), var(--navy2)); color: #fff; }
.contact-band .sec-label h2 { color: #fff; }
.contact-grid { display: grid; grid-template-columns: 1fr 1.2fr; gap: 44px; max-width: 1000px; margin: 0 auto; align-items: start; }
.contact-lead { background: rgba(255,255,255,.07); border: 1px solid rgba(255,255,255,.25); border-radius: 6px; padding: 30px; }
.contact-lead h3 { color: var(--gold-l); font-size: 1.15rem; margin-bottom: 14px; }
.contact-lead ul { list-style: none; }
.contact-lead li { font-size: .88rem; padding: 10px 0 10px 26px; position: relative; border-bottom: 1px dashed rgba(255,255,255,.2); }
.contact-lead li:last-child { border-bottom: none; }
.contact-lead li::before { content: "✓"; position: absolute; left: 0; color: var(--gold-l); font-weight: 700; }
.contact-lead .mail { display: block; margin-top: 18px; font-size: .84rem; opacity: .85; }
.contact-lead .mail a { color: var(--gold-l); border-bottom: 1px solid rgba(212,185,104,.5); }
form .fld { margin-bottom: 15px; }
form label { display: block; font-size: .84rem; font-weight: 600; margin-bottom: 5px; }
form label .req { background: var(--gold); color: #fff; font-size: .64rem; padding: 1px 8px; border-radius: 3px; margin-left: 8px; font-weight: 400; }
form label .opt { background: rgba(255,255,255,.25); color: #fff; font-size: .64rem; padding: 1px 8px; border-radius: 3px; margin-left: 8px; font-weight: 400; }
form input, form select, form textarea { width: 100%; padding: 11px 13px; border: none; border-radius: 4px; font-size: .95rem; font-family: inherit; }
form textarea { min-height: 100px; }
.submit-btn { width: 100%; background: var(--gold); color: #fff; border: none; padding: 15px; font-size: 1rem; font-weight: 700; letter-spacing: .1em; border-radius: 4px; cursor: pointer; font-family: inherit; margin-top: 6px; }
.form-note { font-size: .72rem; opacity: .75; margin-top: 10px; }

/* ---- 下層ページ共通 ---- */
.page-hero { background: linear-gradient(115deg, var(--navy), var(--navy2)); color: #fff; padding: 60px 6% 46px; }
.page-hero h1 { font-size: clamp(1.5rem, 3.2vw, 2.2rem); }
.page-hero .en { color: var(--gold-l); font-size: .72rem; letter-spacing: .35em; margin-bottom: 8px; }
.breadcrumb { font-size: .76rem; padding: 12px 6%; color: #66727e; background: var(--wash); }
.breadcrumb a { color: var(--navy); text-decoration: underline; }

/* ---- 費用の考え方 ---- */
.cost-hero { max-width: 880px; margin: 0 auto 34px; background: var(--navy); color: #fff; padding: 34px 36px; border-left: 4px solid var(--gold); }
.cost-hero .big { font-family: "Hiragino Mincho ProN", serif; font-size: clamp(1.35rem, 3vw, 1.9rem); color: var(--gold-l); line-height: 1.6; margin-bottom: 12px; }
.cost-hero p { font-size: .92rem; opacity: .9; }
.cost-grid { display: grid; grid-template-columns: repeat(3, 1fr); gap: 24px; max-width: 880px; margin: 0 auto; }
.cost-item { background: #fff; border: 1px solid var(--line); padding: 26px 24px; text-align: center; }
.cost-item .zero { font-family: "Hiragino Mincho ProN", serif; font-size: 2.2rem; color: var(--gold); line-height: 1.2; }
.cost-item .zero small { font-size: .9rem; }
.cost-item h3 { color: var(--navy); font-size: 1rem; margin: 6px 0 8px; }
.cost-item p { font-size: .84rem; color: #4d5a66; }

/* ---- 支援事例 ---- */
.case { background: #fff; border: 1px solid var(--line); padding: 26px 24px; border-top: 3px solid var(--navy); }
.case .badge { display: inline-block; background: var(--navy); color: var(--gold-l); font-weight: 700; font-size: .84rem; padding: 4px 14px; margin-bottom: 12px; }
.case .who { color: var(--navy); font-size: .95rem; font-weight: 600; margin-bottom: 6px; }
.case p { font-size: .87rem; color: #4d5a66; }

/* ---- 理念・代表挨拶 ---- */
.credo { max-width: 860px; margin: 0 auto; text-align: center; }
.credo .mv { font-family: "Hiragino Mincho ProN", serif; font-size: clamp(1.8rem, 5vw, 3rem); color: var(--navy); line-height: 1.6; letter-spacing: .12em; }
.credo .mv-en { color: var(--gold); letter-spacing: .3em; font-size: .78rem; margin-top: 14px; }
.credo .mv-body { font-size: .96rem; color: #4d5a66; margin-top: 26px; text-align: left; }
.value { background: #fff; border: 1px solid var(--line); padding: 30px 28px; border-top: 3px solid var(--gold); }
.value .no { font-family: "Hiragino Mincho ProN", serif; color: var(--gold); font-size: .8rem; letter-spacing: .25em; }
.value h3 { color: var(--navy); font-size: 1.12rem; margin: 6px 0 10px; }
.value p { font-size: .88rem; color: #4d5a66; }
.msg { display: grid; grid-template-columns: 260px 1fr; gap: 44px; max-width: 960px; margin: 0 auto; align-items: start; }
.msg .ph img { border: 1px solid var(--line); }
.msg .ph .name { margin-top: 14px; }
.msg .ph .name strong { display: block; font-family: "Hiragino Mincho ProN", serif; color: var(--navy); font-size: 1.2rem; }
.msg .ph .name span { font-size: .76rem; color: var(--gold); letter-spacing: .12em; }
.msg .body p { margin-bottom: 20px; font-size: .95rem; }
.msg .body .sign { text-align: right; font-family: "Hiragino Mincho ProN", serif; color: var(--navy); }

/* ---- 地図 ---- */
.map { max-width: 820px; margin: 34px auto 0; border: 1px solid var(--line); }
.map iframe { width: 100%; height: 340px; border: 0; display: block; }

/* ---- フッター（マルチカラム） ---- */
.site-footer { background: #091825; color: rgba(255,255,255,.72); font-size: .82rem; }
.foot-inner { max-width: 1080px; margin: 0 auto; padding: 60px 6% 44px; display: grid; grid-template-columns: 1.1fr 2.4fr; gap: 48px; }
.foot-brand .fb-name { font-size: 1.25rem; color: #fff; letter-spacing: .05em; }
.foot-brand .fb-en { font-size: .62rem; letter-spacing: .3em; color: var(--gold); margin-top: 4px; }
.foot-brand .fb-addr { margin-top: 20px; font-size: .78rem; line-height: 2; }
.foot-brand .fb-hours { margin-top: 12px; font-size: .74rem; color: rgba(255,255,255,.5); }
.foot-cols { display: grid; grid-template-columns: repeat(4, 1fr); gap: 28px; }
.fcol h4 { font-size: .72rem; color: var(--gold); letter-spacing: .2em; font-weight: 600; padding-bottom: 10px; margin-bottom: 12px; border-bottom: 1px solid rgba(255,255,255,.15); font-family: inherit; }
.fcol a { display: block; padding: 6px 0; font-size: .8rem; color: rgba(255,255,255,.72); }
.fcol a:hover { color: var(--gold-l); }
.fcol .foot-cta { background: var(--gold); color: #fff; text-align: center; padding: 12px 10px; font-weight: 700; font-size: .78rem; margin-bottom: 12px; }
.fcol .foot-cta:hover { color: #fff; opacity: .9; }
.fcol .foot-mail { color: var(--gold-l); word-break: break-all; }
.foot-bottom { border-top: 1px solid rgba(255,255,255,.12); padding: 18px 6%; display: flex; justify-content: space-between; gap: 16px; flex-wrap: wrap; max-width: 1080px; margin: 0 auto; font-size: .72rem; color: rgba(255,255,255,.45); }

.mobile-cta { display: none; }
@media (max-width: 940px) {
  .cost-grid { grid-template-columns: 1fr; }
  .msg { grid-template-columns: 1fr; gap: 24px; }
  .msg .ph { max-width: 220px; }
  .foot-inner { grid-template-columns: 1fr; gap: 34px; padding: 44px 6% 32px; }
  .foot-cols { grid-template-columns: repeat(2, 1fr); }
  .foot-bottom { flex-direction: column; }
  header nav { display: none; position: absolute; top: 100%; left: 0; right: 0; background: #fff;
    flex-direction: column; gap: 0; padding: 6px 0 12px; border-bottom: 1px solid var(--line); box-shadow: 0 12px 24px rgba(14,36,56,.12); }
  header nav a { padding: 12px 6%; }
  .nav-toggle:checked ~ nav { display: flex; }
  .nav-btn { display: flex; }
  .head-cta { display: none; }
  .grid3, .grid2, .contact-grid { grid-template-columns: 1fr; }
  .member { grid-template-columns: 1fr; }
  .member .ph { max-width: 220px; }
  section { padding: 54px 6%; }
  .cta-tel { margin-left: 0; margin-top: 12px; }
  .info-table th { width: 120px; font-size: .85rem; }
  body { padding-bottom: 64px; }
  .mobile-cta { display: flex; position: fixed; bottom: 0; left: 0; right: 0; z-index: 200; }
  .mobile-cta a { flex: 1; text-align: center; padding: 15px 0; font-size: .9rem; color: #fff; font-weight: 700; }
  .mobile-cta .shindan { background: var(--gold); }
  .mobile-cta .shindan small { display: block; font-size: .64rem; font-weight: 400; opacity: .9; }
}