:root {
  --primary: #F8B500;
  --indigo: #2B5082;
  --white: #ffffff;
  --max: 1120px;
  --content: 920px;
  --header-h: 76px;
}
* { box-sizing: border-box; }
html { scroll-behavior: smooth; }
body {
  margin: 0;
  font-family: 'Hiragino Sans', 'Hiragino Kaku Gothic ProN', -apple-system, BlinkMacSystemFont, 'SF Pro Display', 'Yu Gothic UI', 'Yu Gothic', sans-serif;
  color: var(--indigo);
  background: var(--white);
  -webkit-font-smoothing: antialiased;
  text-rendering: optimizeLegibility;
}
a { color: inherit; text-decoration: none; }
img, video { max-width: 100%; display: block; }
button, input, select, textarea { font: inherit; }
.container { width: min(calc(100% - 48px), var(--max)); margin: 0 auto; }
.narrow { width: min(calc(100% - 48px), var(--content)); margin: 0 auto; }
.section { padding: 112px 0; }
.section-tight { padding: 84px 0; }
.kicker {
  display: inline-block;
  font-size: 11px;
  font-weight: 700;
  letter-spacing: .24em;
  text-transform: uppercase;
  color: var(--primary);
  margin-bottom: 20px;
}
h1, h2, h3, p, ul, ol, dl { margin: 0; }
h1 {
  font-size: clamp(34px, 4.6vw, 56px);
  line-height: 1.12;
  font-weight: 700;
  letter-spacing: -0.035em;
}
h2 {
  font-size: clamp(26px, 3vw, 38px);
  line-height: 1.18;
  font-weight: 700;
  letter-spacing: -0.028em;
}
h3 {
  font-size: clamp(18px, 1.7vw, 24px);
  line-height: 1.38;
  font-weight: 600;
}
.logo, .footer-logo, h1, h2, h3, .btn, .nav a {
  font-family: -apple-system, BlinkMacSystemFont, 'SF Pro Display', 'Hiragino Sans', 'Yu Gothic UI', 'Yu Gothic', sans-serif;
}
p, li, dd, dt, th, td, input, select, textarea, label {
  font-size: clamp(15px, 1vw, 17px);
  line-height: 1.92;
  letter-spacing: .008em;
}
.lead { font-size: clamp(16px, 1.2vw, 19px); line-height: 1.9; }
.muted { color: rgba(43,80,130,.74); }
.small { font-size: 14px; line-height: 1.8; }
.header {
  position: fixed; inset: 0 0 auto 0; height: var(--header-h);
  background: rgba(255,255,255,.9);
  border-bottom: 1px solid rgba(43,80,130,.08);
  backdrop-filter: blur(18px);
  z-index: 1000;
}
.header-inner {
  width: min(calc(100% - 48px), var(--max)); height: 100%; margin: 0 auto;
  display: flex; align-items: center; justify-content: space-between; gap: 20px;
}
.logo, .footer-logo { font-weight: 900; letter-spacing: .02em; }
.nav, .footer-nav {
  display: flex; align-items: center; gap: 22px; flex-wrap: wrap;
}
.nav a, .footer-nav a {
  font-size: 12px; font-weight: 600; letter-spacing: .08em; position: relative; text-transform: uppercase;
}
.nav a.active, .nav a:hover, .footer-nav a:hover { color: var(--primary); }
.mobile-menu-btn { display: none; }
.hero {
  position: relative; min-height: 100vh; padding-top: var(--header-h); color: var(--white);
}
.hero-media {
  position: absolute; inset: 0;
}
.hero-media video, .hero-media img {
  width: 100%; height: 100%; object-fit: cover;
}
.hero-overlay {
  position: absolute; inset: 0; background: linear-gradient(to bottom, rgba(43,80,130,.28), rgba(43,80,130,.52));
}
.hero-content {
  position: relative; z-index: 2; min-height: calc(100vh - var(--header-h));
  display: flex; align-items: center; justify-content: center; text-align: center;
}
.hero-copy { width: min(calc(100% - 48px), 760px); margin: 0 auto; }
.hero-copy p { color: rgba(255,255,255,.86); }
.hero-actions, .cta-row { display: flex; gap: 12px; flex-wrap: wrap; justify-content: center; margin-top: 36px; }
.btn {
  display: inline-flex; align-items: center; justify-content: center;
  min-height: 46px; padding: 0 22px; border-radius: 12px;
  font-size: 12px; font-weight: 600; letter-spacing: .08em; text-transform: uppercase;
  border: 1px solid var(--indigo); transition: transform .2s ease, background .2s ease, color .2s ease, border-color .2s ease;
}
.btn:hover { transform: translateY(-1px); }
.btn-primary { background: var(--primary); border-color: var(--primary); color: var(--white); }
.btn-secondary { background: transparent; color: var(--indigo); }
.btn-light { background: var(--white); border-color: var(--white); color: var(--indigo); }
.btn-outline-light { background: transparent; border-color: rgba(255,255,255,.75); color: var(--white); }
.grid-2 { display: grid; grid-template-columns: 1.08fr .92fr; gap: 104px; align-items: center; }
.grid-3 { display: grid; grid-template-columns: repeat(3, 1fr); gap: 36px; }
.copy-stack { display: grid; gap: 16px; }
.media-frame {
  position: relative;
  border-radius: 26px;
  overflow: hidden;
  background: var(--white);
  border: 1px solid rgba(43,80,130,.10);
}
.media-frame.soft-shadow { box-shadow: 0 18px 40px rgba(43,80,130,.08); }
.media-frame img {
  width: 100%; aspect-ratio: 4/3; object-fit: cover;
  transform: scale(1.01);
}
.media-frame::after {
  content: '';
  position: absolute; inset: 0;
  border-radius: 26px;
  box-shadow: inset 0 0 0 1px rgba(255,255,255,.24);
  pointer-events: none;
}
.rule { height: 1px; background: rgba(43,80,130,.10); margin: 72px 0; }
.list-clean { list-style: none; padding: 0; display: grid; gap: 18px; }
.list-clean li { padding-left: 22px; position: relative; }
.list-clean li::before {
  content: ''; position: absolute; left: 0; top: .9em; width: 8px; height: 8px; border-radius: 50%; background: var(--primary);
}
.metric-grid { display: grid; grid-template-columns: repeat(3, 1fr); gap: 36px; }
.metric {
  padding: 36px 0 4px; border-top: 1px solid var(--primary);
}
.metric .number { font-size: clamp(24px, 3vw, 34px); font-weight: 700; line-height: 1.1; margin-bottom: 14px; letter-spacing: -.03em; }
.page-header {
  padding: calc(var(--header-h) + 92px) 0 56px; text-align: center;
}
.page-header p { margin-top: 18px; }

.tax-title {
  font-size: clamp(30px, 3.4vw, 46px);
  line-height: 1.18;
  letter-spacing: -0.03em;
  white-space: nowrap;
}
.guide-single {
  border-top: 1px solid rgba(43,80,130,.1);
  padding-top: 42px;
}
.guide-single p {
  margin-top: 14px;
  max-width: 720px;
}
@media (max-width: 980px) {
  .tax-title { white-space: normal; }
  .guide-single { padding-top: 28px; }
}
.alt-bg { background: var(--white); }
.table-wrap { overflow-x: auto; }
table {
  width: 100%; border-collapse: collapse; border-top: 1px solid rgba(43,80,130,.14);
}
th, td {
  text-align: left; padding: 18px 12px; border-bottom: 1px solid rgba(43,80,130,.14);
}
th { font-size: 14px; letter-spacing: .05em; }
.card-lite {
  padding: 42px 0; border-top: 1px solid rgba(43,80,130,.10);
}
.card-lite:last-child { border-bottom: 1px solid rgba(43,80,130,.12); }
.form-grid { display: grid; gap: 20px; }
.form-group { display: grid; gap: 8px; }
label { font-size: 14px; font-weight: 700; letter-spacing: .04em; }
input, select, textarea {
  width: 100%; padding: 16px 18px; border-radius: 12px; border: 1px solid rgba(43,80,130,.16);
  color: var(--indigo); background: var(--white);
}
textarea { min-height: 180px; resize: vertical; }
.footer {
  border-top: 1px solid rgba(43,80,130,.1); padding: 72px 0 36px;
}
.footer-inner { width: min(calc(100% - 48px), var(--max)); margin: 0 auto; display: grid; gap: 28px; }
.footer-statement { max-width: 560px; }
.footer-bottom {
  display: flex; justify-content: space-between; gap: 20px; align-items: center; flex-wrap: wrap;
  padding-top: 12px; border-top: 1px solid rgba(43,80,130,.1);
}
.footer-links { display: flex; gap: 18px; flex-wrap: wrap; }
.footer-copy { font-size: 13px; color: rgba(43,80,130,.62); }
.cta-band {
  padding: 84px 0; text-align: center; border-top: 1px solid rgba(43,80,130,.1); border-bottom: 1px solid rgba(43,80,130,.1);
}
.project-list { display: grid; gap: 72px; }
.project-item { display: grid; grid-template-columns: 1.08fr .92fr; gap: 72px; align-items: start; padding-top: 56px; border-top: 1px solid rgba(43,80,130,.10); }
.badge { display: inline-block; padding: 7px 12px; border: 1px solid var(--primary); border-radius: 999px; font-size: 11px; font-weight: 700; letter-spacing: .08em; color: var(--primary); }
.hero-scroll {
  position: absolute; left: 50%; transform: translateX(-50%); bottom: 26px; z-index: 2; font-size: 11px; letter-spacing: .24em; color: rgba(255,255,255,.68);
}
.hero-scroll::after { content: ''; display: block; width: 1px; height: 42px; margin: 12px auto 0; background: rgba(255,255,255,.5); animation: pulse 1.8s infinite; }
@keyframes pulse { 0%,100%{transform:scaleY(1);opacity:1;}50%{transform:scaleY(.45);opacity:.35;} }
@media (max-width: 980px) {
  .grid-2, .project-item, .grid-3, .metric-grid { grid-template-columns: 1fr; }
  .nav { display: none; }
  .mobile-menu-btn { display: none; }
  .section { padding: 100px 0; }
  .section-tight { padding: 84px 0; }
  .hero-copy { width: min(calc(100% - 32px), 760px); }
  .media-frame { border-radius: 20px; }
  .media-frame::after { border-radius: 20px; }
}