/* みずしま税理士事務所（架空）— one-office tax accountant sample. Decision: what will the monthly fee be for my size.
   Device: a ruled fee sheet (simulator) set like a document. Serif display, ruled lines, deep green. */
:root{
  --bg:#FFFFFF; --paper:#F4F5F2; --ink:#1B2433; --sub:#525B66; --line:#D8DBDF; --rule:#1B2433;
  --gr:#2F5D50; --gr-soft:#E6EEEA;
  --gut:clamp(18px,5vw,72px);
  --serif:"Shippori Mincho","Yu Mincho",serif;
}
*,*::before,*::after{box-sizing:border-box}
html{-webkit-text-size-adjust:100%}
body{margin:0;background:var(--bg);color:var(--ink);font-family:"Noto Sans JP",system-ui,sans-serif;font-size:16px;line-height:1.9;line-break:strict;word-break:auto-phrase}
img{display:block;max-width:100%;height:auto}
a{color:inherit}
h1,h2,h3,p,ul,ol,dl,dd,figure{margin:0}
ul,ol{padding:0;list-style:none}
.wrap{max-width:1180px;margin:0 auto;padding:0 var(--gut)}
.vh{position:absolute!important;width:1px;height:1px;overflow:hidden;clip:rect(0 0 0 0);white-space:nowrap}
:focus-visible{outline:2px solid var(--gr);outline-offset:3px}
.skip{position:absolute;left:10px;top:-60px;background:var(--ink);color:#fff;padding:8px 14px;z-index:50}
.skip:focus{top:44px}
.fict{background:var(--paper);color:var(--sub);font-size:12px;line-height:1.6;padding:7px var(--gut);text-align:center;border-bottom:1px solid var(--line)}
.fict a{color:var(--ink);text-underline-offset:2px;white-space:nowrap}

.hd .wrap{display:flex;align-items:center;justify-content:space-between;gap:16px;min-height:76px;border-bottom:1px solid var(--rule)}
.logo{text-decoration:none;font-family:var(--serif);font-weight:700;font-size:21px;letter-spacing:.06em;line-height:1.3}
.logo small{display:block;font-family:"Noto Sans JP",sans-serif;font-weight:400;font-size:11px;letter-spacing:.1em;color:var(--sub)}
.nav{display:flex;gap:clamp(14px,2.2vw,30px);font-size:14.5px}
.nav a{text-decoration:none;padding:4px 0}
.nav a[aria-current="page"]{border-bottom:1px solid var(--ink)}
.nav a:hover{color:var(--gr)}
.nav .c{border:1px solid var(--ink);padding:6px 14px}
.nav .c:hover{background:var(--ink);color:#fff}

.serif{font-family:var(--serif);font-weight:600}
.hero{padding:clamp(40px,6vw,88px) 0 clamp(48px,6vw,88px)}
.hero .wrap{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,1fr);gap:40px clamp(40px,6vw,96px);align-items:start}
.hero h1{font-family:var(--serif);font-weight:600;font-size:clamp(30px,3.7vw,52px);line-height:1.5;letter-spacing:.02em;margin-bottom:22px}
.hero .lead{color:var(--sub);max-width:28em}
.hero .who{margin-top:28px;padding-top:16px;border-top:1px solid var(--line);font-size:14px;color:var(--sub);display:grid;grid-template-columns:auto 1fr;gap:4px 20px}
.hero .who dt{color:var(--ink)}

/* fee sheet */
.sheet{border-top:2px solid var(--rule);border-bottom:2px solid var(--rule);padding:6px 0 0}
.sheet h2{font-family:var(--serif);font-weight:600;font-size:20px;padding:10px 0 12px;border-bottom:1px solid var(--line)}
.sheet fieldset{border:0;margin:0;padding:14px 0;border-bottom:1px solid var(--line);display:grid;grid-template-columns:7.5em 1fr;gap:8px 16px;align-items:start}
.sheet legend{float:left;font-size:14px;font-weight:500;padding:9px 0 0}
.opts{display:flex;flex-wrap:wrap;gap:8px}
.opts label{position:relative;cursor:pointer}
.opts input{position:absolute;opacity:0;width:1px;height:1px}
.opts span{display:inline-flex;align-items:center;min-height:42px;padding:0 14px;border:1px solid #B8BEC6;font-size:14.5px;background:#fff}
.opts input:checked + span{background:var(--ink);border-color:var(--ink);color:#fff}
.opts input:focus-visible + span{outline:2px solid var(--gr);outline-offset:2px}
.opts label:hover span{border-color:var(--ink)}
.res{padding:16px 0 14px}
.res dl{display:grid;grid-template-columns:1fr auto;gap:2px 16px;align-items:baseline}
.res dt{font-size:14px;color:var(--sub)}
.res dd{font-family:var(--serif);font-weight:700;font-size:20px;text-align:right;font-variant-numeric:tabular-nums}
.res .big dt{color:var(--ink);font-size:15px}
.res .big dd{font-size:clamp(30px,3vw,40px);color:var(--gr)}
.res dd small{font-size:14px;font-family:"Noto Sans JP",sans-serif;font-weight:500;margin-left:2px}
.res .sum{border-top:1px solid var(--line);margin-top:8px;padding-top:8px}
.res .note{font-size:12.5px;color:var(--sub);margin-top:10px;line-height:1.7}

.sec{padding:clamp(56px,7vw,104px) 0;border-top:1px solid var(--line)}
.sec.paper{background:var(--paper)}
.doc{display:grid;grid-template-columns:minmax(160px,3fr) minmax(0,9fr);gap:24px clamp(24px,4vw,64px)}
.doc > h2{font-family:var(--serif);font-weight:600;font-size:clamp(22px,2.2vw,28px);line-height:1.5}
.doc > h2 small{display:block;font-family:"Noto Sans JP",sans-serif;font-weight:500;font-size:12px;letter-spacing:.08em;color:var(--gr);margin-bottom:6px}
.num-list{counter-reset:n;border-top:1px solid var(--rule)}
.num-list li{counter-increment:n;display:grid;grid-template-columns:3em 1fr;gap:12px;padding:18px 0;border-bottom:1px solid var(--line)}
.num-list li::before{content:counter(n,decimal-leading-zero);font-family:var(--serif);font-weight:700;color:var(--gr);font-size:18px;line-height:1.6}
.num-list b{display:block;font-weight:500;font-size:17px}
.num-list span{color:var(--sub);font-size:15px}
.svc{display:grid;grid-template-columns:1fr 1fr;gap:0 40px;border-top:1px solid var(--rule)}
.svc li{padding:18px 0;border-bottom:1px solid var(--line)}
.svc b{display:block;font-family:var(--serif);font-weight:600;font-size:19px}
.svc span{color:var(--sub);font-size:15px}
.ln{text-underline-offset:4px;font-weight:500}
.btn{display:inline-flex;align-items:center;justify-content:center;min-height:50px;padding:0 26px;background:var(--ink);color:#fff;text-decoration:none;font-size:15px;font-weight:500;border:0;font-family:inherit;cursor:pointer}
.btn:hover{background:var(--gr)}
.cta{display:grid;grid-template-columns:minmax(0,1fr) auto;gap:20px 40px;align-items:center}
.cta h2{font-family:var(--serif);font-weight:600;font-size:clamp(24px,2.6vw,34px);line-height:1.5}
.cta p{color:var(--sub);margin-top:6px}

.ph-head{padding:clamp(40px,5vw,72px) 0 clamp(24px,3vw,40px)}
.ph-head h1{font-family:var(--serif);font-weight:600;font-size:clamp(28px,3.4vw,44px);line-height:1.45}
.ph-head p{color:var(--sub);margin-top:10px;max-width:38em}
.ftbl{width:100%;border-collapse:collapse;border-top:2px solid var(--rule);font-size:15px}
.ftbl caption{text-align:left;font-family:var(--serif);font-weight:600;font-size:19px;padding-bottom:8px}
.ftbl th,.ftbl td{padding:12px 8px 12px 0;border-bottom:1px solid var(--line);text-align:left}
.ftbl thead th{font-weight:500;font-size:13px;color:var(--sub)}
.ftbl td{font-family:var(--serif);font-weight:700;font-variant-numeric:tabular-nums;text-align:right;white-space:nowrap}
.ftbl tbody th{font-weight:500}
.prof{display:grid;grid-template-columns:minmax(0,5fr) minmax(0,6fr);gap:32px clamp(32px,5vw,72px);align-items:start}
.prof figure img{width:100%;aspect-ratio:4/3;object-fit:cover}
.prof figcaption{font-size:12px;color:var(--sub);margin-top:6px}
.prof dl{display:grid;grid-template-columns:7em 1fr;border-top:1px solid var(--rule)}
.prof dt,.prof dd{padding:12px 0;border-bottom:1px solid var(--line)}
.prof dt{font-size:14px;color:var(--sub)}
form.f{border-top:2px solid var(--rule);padding-top:8px}
.f .row{padding:14px 0;border-bottom:1px solid var(--line);display:grid;grid-template-columns:10em 1fr;gap:8px 20px;align-items:start}
.f label,.f .lab{font-size:14.5px;font-weight:500;padding-top:10px}
.f .req{font-size:11px;color:#fff;background:var(--gr);padding:1px 6px;margin-left:6px;vertical-align:2px}
.f input,.f select,.f textarea{width:100%;font:inherit;font-size:16px;padding:10px 12px;border:1px solid #9AA2AC;background:#fff;color:var(--ink);border-radius:0}
.f input:focus,.f select:focus,.f textarea:focus{outline:2px solid var(--gr);outline-offset:0}
.f .act{padding-top:22px}
.f .done{display:none;margin-top:14px;padding:12px 14px;border:1px solid var(--gr);background:var(--gr-soft);font-size:14px}
.f .done.on{display:block}

.ft{border-top:2px solid var(--rule);padding:34px 0 46px;font-size:13.5px;color:var(--sub)}
.ft .wrap{display:flex;flex-wrap:wrap;justify-content:space-between;gap:14px 40px}
.ft b{font-family:var(--serif);color:var(--ink);font-size:17px;font-weight:700}
.ft nav{display:flex;flex-wrap:wrap;gap:4px 22px}
.ft a{text-decoration:none}
.ft a:hover{color:var(--gr)}

@media (max-width:900px){
  .hero .wrap,.prof{grid-template-columns:1fr}
  .doc{grid-template-columns:1fr}
  .svc{grid-template-columns:1fr}
  .cta{grid-template-columns:1fr}
}
@media (max-width:600px){
  body{font-size:15px}
  .hd .wrap{flex-wrap:wrap;min-height:0;padding-top:12px;gap:6px}
  .nav{width:100%;justify-content:space-between;font-size:13.5px;gap:6px;padding:6px 0 8px}
  .nav .c{padding:4px 10px}
  .sheet fieldset{grid-template-columns:1fr;gap:6px}
  .sheet legend{padding:0}
  .f .row{grid-template-columns:1fr;gap:4px}
  .f label,.f .lab{padding-top:0}
  .ftbl{font-size:14px}
}
@media (max-width:359px){.nav{font-size:12.5px}.opts span{padding:0 10px;font-size:13.5px}}
.res dl{column-gap:0}.res dd{padding-left:16px}

h1,h2,h3{text-wrap:pretty}
a,button,input,select,label,summary{touch-action:manipulation;-webkit-tap-highlight-color:rgba(0,0,0,.08)}

.hero2{padding:clamp(28px,4vw,56px) 0 clamp(48px,6vw,88px)}
.hero2 .wrap{display:grid;grid-template-columns:minmax(0,1.05fr) minmax(0,1fr);gap:32px clamp(36px,5vw,80px);align-items:center}
.desk-ph img{width:100%;aspect-ratio:4/5;object-fit:cover;object-position:40% 50%}
.desk-ph figcaption{font-size:12px;color:var(--sub);margin-top:6px}
.hero2 h1{font-family:var(--serif);font-weight:600;font-size:clamp(32px,3.8vw,54px);line-height:1.45;letter-spacing:.02em;margin-bottom:20px}
.hero2 .lead{color:var(--sub);max-width:28em;margin-bottom:26px}
.mini{width:100%;max-width:30em;border-collapse:collapse;border-top:2px solid var(--rule);border-bottom:2px solid var(--rule);margin-bottom:26px}
.mini caption{text-align:left;font-size:13px;color:var(--sub);padding-bottom:6px}
.mini th,.mini td{padding:12px 0;border-bottom:1px solid var(--line);text-align:left;font-weight:500}
.mini tr:last-child th,.mini tr:last-child td{border-bottom:0}
.mini td{text-align:right;font-family:var(--serif);font-weight:700;font-size:22px;font-variant-numeric:tabular-nums;white-space:nowrap}
.mini td small{font-family:"Noto Sans JP",sans-serif;font-size:13px;font-weight:500;margin-left:2px}
.hero2 .acts{display:flex;flex-wrap:wrap;align-items:center;gap:14px 24px}
.simwrap{max-width:640px}
@media (max-width:900px){.hero2 .wrap{grid-template-columns:1fr}.desk-ph{order:-1}.desk-ph img{aspect-ratio:16/10}}