@import url('https://fonts.googleapis.com/css2?family=Noto+Serif+JP:wght@500;600;700&display=swap');

html {
    -moz-text-size-adjust: 100%;
    -ms-text-size-adjust: 100%;
    -webkit-text-size-adjust: 100%;
}

/*------------------------------*/

.img-responsive.img-center {
    margin: 0 auto;
}

/*------------------------------*/

.no-margin {
    margin: 0 !important;
}

.no-margin-t {
    margin-top: 0 !important;
}

.no-margin-b {
    margin-bottom: 0 !important;
}

.no-margin-l {
    margin-left: 0 !important;
}

.no-margin-r {
    margin-right: 0 !important;
}

/*------------------------------*/

.no-padding {
    padding: 0 !important;
}

.no-padding-t {
    padding-top: 0 !important;
}

.no-padding-b {
    padding-bottom: 0 !important;
}

.no-padding-l {
    padding-left: 0 !important;
}

.no-padding-r {
    padding-right: 0 !important;
}

/*------------------------------*/

a:hover img {
    opacity: 0.7;
}

a.active {
    text-decoration: underline;
}

/*------------------------------*/

/*
.nav-justified > li {
    display: table-cell;
    width: 1%;
}

.nav-justified > li > a {
    margin-bottom: 0;
}
*/

/*------------------------------*/

@media screen and (min-width: 1200px) {}

@media screen and (max-width: 1199px) and (min-width: 992px) {}

@media screen and (max-width: 991px) and (min-width: 768px) {}

@media screen and (max-width: 767px) {}

/* ===== index.html moved inline styles ===== */
body {
    font-family: 'Noto Sans JP', 'Inter', sans-serif;
    color: #333;
    /* Default text color */
    font-size: 18px;
    /* Base font size increased */
}

h1,
h2,
h3 {
    font-family: 'Noto Serif JP', serif;
    font-weight: 600;
    letter-spacing: .04em;
    line-height: 1.5;
}

h2 {
    letter-spacing: .06em;
}

.text-base {
    font-size: 18px;
}

.text-lg {
    font-size: 20px;
}

.text-xl {
    font-size: 22px;
}

.text-2xl {
    font-size: 26px;
}

.text-3xl {
    font-size: 32px;
}

.text-4xl {
    font-size: 38px;
}

.text-5xl {
    font-size: 50px;
}

/* Custom Green Colors */
.bg-custom-green {
    background-color: #008432;
}

.text-custom-green {
    color: #008432;
}

.hover\:bg-custom-green-dark:hover {
    background-color: #006325;
}

.border-custom-green {
    border-color: #008432;
}

.bg-custom-green-light {
    background-color: #f0f9f4;
}

a[href="https://mitsukijapan.com/ma/feature/"].bg-custom-green,
a[href="https://mitsukijapan.com/ma/interviews/"].bg-custom-green,
a[href="https://mitsukijapan.com/ma/faq/"].bg-custom-green,
a[href="/ma/feature/"].bg-custom-green,
a[href="/ma/interviews/"].bg-custom-green,
a[href="/ma/faq/"].bg-custom-green {
    background: transparent !important;
    color: #008432 !important;
    border: 1px solid #008432;
    font-weight: 600;
    border-radius: 2px;
    box-shadow: none;
}

a[href="https://mitsukijapan.com/ma/feature/"].bg-custom-green:hover,
a[href="https://mitsukijapan.com/ma/interviews/"].bg-custom-green:hover,
a[href="https://mitsukijapan.com/ma/faq/"].bg-custom-green:hover,
a[href="/ma/feature/"].bg-custom-green:hover,
a[href="/ma/interviews/"].bg-custom-green:hover,
a[href="/ma/faq/"].bg-custom-green:hover {
    background: #f0f9f4 !important;
    color: #006325 !important;
}

.dropdown-menu {
    display: none;
}

.nav-item:hover .dropdown-menu {
    display: block;
}

.mobile-menu {
    display: none;
}

.step-connector {
    position: absolute;
    left: 2rem;
    right: auto;
    top: 4rem;
    bottom: 0;
    width: 2px;
    background-color: #d1d5db;
    /* gray-300 */
    z-index: -1;
}

.max-w-3xl.mx-auto>.relative.pl-16>.absolute.left-0.top-0.bg-custom-green.rounded-full {
    font-family: 'Noto Serif JP', serif;
    top: -2px;
    width: 3rem !important;
    height: 3rem !important;
    line-height: 1;
    font-size: 1.375rem;
}

.flow-step-number {
    display: block;
    transform: translateY(-1px);
}

.max-w-3xl.mx-auto>.relative.pl-16>.step-connector {
    left: 1.5rem;
    top: 3rem;
}

/* FAQ Accordion */
details>summary {
    list-style: none;
}

details>summary::-webkit-details-marker {
    display: none;
}

details[open] summary .plus-icon {
    transform: rotate(45deg);
}

@media (min-width: 1024px) {
    .footer-main-links {
        grid-template-columns: max-content minmax(340px, 2fr) repeat(4, minmax(0, 1fr));
        column-gap: 3rem;
    }
}

/* ===== 業種別M&A（画像カードUI／<img>実装・JS不使用・レスポンシブ） ===== */
.mc-ind {
    --g: #2A8F0F;
    --ink: #2B2A27;
    --body: #333;
    --muted: #6E6E68;
    --line: #E7E4DB;
    background: #FAF9F6;
    padding: 5rem 0;
    font-family: 'Noto Sans JP', 'Inter', sans-serif;
    color: var(--body);
}

.mc-ind * {
    box-sizing: border-box;
}

.mc-ind__inner {
    width: 100%;
    max-width: 1180px;
    margin-inline: auto;
    padding-inline: 1.25rem;
}

.mc-ind__head {
    max-width: 760px;
    margin: 0 0 2.75rem;
}

.mc-ind__eyebrow {
    margin: 0 0 .55rem;
    font-size: 12px;
    font-weight: 700;
    letter-spacing: .18em;
    color: var(--g);
    text-transform: uppercase;
}

.mc-ind__h2 {
    font-family: 'Noto Serif JP', serif;
    font-weight: 600;
    color: var(--ink);
    font-size: 33px;
    letter-spacing: .06em;
    line-height: 1.45;
    margin: 0;
}

.mc-ind__desc {
    font-size: 16px;
    line-height: 1.85;
    color: var(--body);
    margin: .9rem 0 0;
}

/* グリッド（ul/li・装飾なし） */
.mc-ind__feats,
.mc-ind__grid {
    list-style: none;
    margin: 0;
    padding: 0;
    display: grid;
}

.mc-ind__feats {
    grid-template-columns: 1fr 1fr;
    gap: 1.75rem;
    margin-bottom: 1.75rem;
}

.mc-ind__grid {
    grid-template-columns: repeat(3, 1fr);
    gap: 1.5rem;
}

/* カード：<a>全体リンク・画像＋下グラデ＋白抜き名 */
.mc-ind__card {
    position: relative;
    display: block;
    overflow: hidden;
    border-radius: 8px;
    aspect-ratio: 16/9;
    background: #3b3b37;
    text-decoration: none;
}

.mc-ind__img {
    width: 100%;
    height: 100%;
    object-fit: cover;
    display: block;
    transition: transform .5s ease;
}

.mc-ind__card::after {
    content: "";
    position: absolute;
    inset: 0;
    pointer-events: none;
    background: linear-gradient(to top, rgba(0, 0, 0, .58) 0%, rgba(0, 0, 0, .26) 40%, rgba(0, 0, 0, .04) 72%, rgba(0, 0, 0, 0) 100%);
}

.mc-ind__name {
    position: absolute;
    left: 22px;
    bottom: 18px;
    right: 18px;
    z-index: 1;
    margin: 0;
    font-family: 'Noto Serif JP', serif;
    font-weight: 600;
    color: #fff;
    letter-spacing: .05em;
    line-height: 1.25;
    text-shadow: 0 2px 8px rgba(0, 0, 0, .45);
    font-size: 20px;
}

.mc-ind__item--large .mc-ind__name {
    font-size: 27px;
    left: 26px;
    bottom: 22px;
}

/* ホバー：画像をわずかに拡大 */
.mc-ind__card:hover .mc-ind__img {
    transform: scale(1.045);
}

.mc-ind__card:focus-visible {
    outline: 2px solid var(--g);
    outline-offset: 3px;
}

@media (max-width:900px) {
    .mc-ind__grid {
        grid-template-columns: repeat(2, 1fr);
    }
}

@media (max-width:760px) {
    .mc-ind {
        padding: 3.5rem 0;
    }

    .mc-ind__feats {
        grid-template-columns: 1fr;
        gap: 1.25rem;
        margin-bottom: 1.25rem;
    }

    .mc-ind__grid {
        gap: 1.1rem;
    }

    .mc-ind__name {
        font-size: 18px;
        left: 16px;
        bottom: 14px;
    }

    .mc-ind__item--large .mc-ind__name {
        font-size: 22px;
        left: 18px;
        bottom: 16px;
    }
}

@media (max-width:520px) {
    .mc-ind__grid {
        grid-template-columns: 1fr;
    }
}

@media (prefers-reduced-motion:reduce) {
    .mc-ind__img {
        transition: none;
    }

    .mc-ind__card:hover .mc-ind__img {
        transform: none;
    }
}

/* 強み（選ばれる理由）：囲みアイコンを廃し、明朝の連番に */
.grid.text-center {
    counter-reset: mcstr;
}

.bg-custom-green-light.rounded-lg.shadow-sm {
    background: transparent !important;
    box-shadow: none;
    border: none;
    border-top: 1px solid var(--line, #E7E4DB);
    border-radius: 0;
    padding: 1.75rem 1rem 0;
    counter-increment: mcstr;
}

.bg-custom-green-light.rounded-lg.shadow-sm .bg-custom-green.rounded-full {
    display: none !important;
}

.bg-custom-green-light.rounded-lg.shadow-sm::before {
    content: "0" counter(mcstr);
    display: block;
    font-family: 'Noto Serif JP', serif;
    font-weight: 600;
    font-size: 30px;
    color: var(--green, #2A8F0F);
    letter-spacing: .06em;
    line-height: 1;
    margin-bottom: .7rem;
}


/* ===== Tax page content styles moved from /tax/index.html ===== */
/* Scope: body.tax-page. Used by /tax/index.html main content imported from /tax/new.html. */
body.tax-page {
    --bg: #FAF9F6;
    --bg-alt: #F3F2EC;
    --paper: #FCFBF8;
    --ink: #2B2A27;
    --body: #333333;
    --muted: #6E6E68;
    --line: #E7E4DB;
    --green: #2A8F0F;
    --green-d: #206C0B;
    --green-tint: #EDF3E9;
    --orange: #f97316;
    --orange-d: #ea580c;
}

/* ===== ベース（トップページ改修テーマと統一） ===== */
body.tax-page,
body.tax-page .bg-gray-50 {
    background-color: var(--bg);
}

body.tax-page {
    color: var(--body);
    font-family: 'Noto Sans JP', 'Inter', sans-serif;
    font-size: 16px;
    line-height: 1.8;
    -webkit-font-smoothing: antialiased;
}

body.tax-page h1,
body.tax-page h2,
body.tax-page h3 {
    font-family: 'Noto Serif JP', serif;
    color: var(--ink);
    font-weight: 600;
    letter-spacing: .04em;
    line-height: 1.5;
}

body.tax-page h2 {
    letter-spacing: .06em;
}

body.tax-page .bg-gray-800 h1,
body.tax-page .bg-gray-800 h2,
body.tax-page .bg-gray-800 h3,
body.tax-page .bg-gray-800 h4,
body.tax-page .bg-gray-800 h5 {
    color: #fff;
}

/* ヘッダー：重い影→下ヘアライン（トップと統一） */
body.tax-page header.shadow-md,
body.tax-page .bg-white.shadow-md.sticky {
    box-shadow: none;
    border-bottom: 1px solid var(--line);
}

/* フッター：温かみのある濃色（トップと統一） */
body.tax-page .bg-gray-800 {
    background-color: #23211C;
}

body.tax-page .border-gray-700 {
    border-color: rgba(255, 255, 255, .12);
}

/* 機能用（外部CSSと重複しても無害な保険） */
body.tax-page .dropdown-menu {
    display: none;
}

body.tax-page .nav-item:hover .dropdown-menu {
    display: block;
}

body.tax-page .mobile-menu {
    display: none;
}

body.tax-page details>summary {
    list-style: none;
}

body.tax-page details>summary::-webkit-details-marker {
    display: none;
}

body.tax-page :focus-visible {
    outline: 2px solid var(--green);
    outline-offset: 2px;
}

@media (prefers-reduced-motion:reduce) {
    body.tax-page * {
        transition: none !important;
        scroll-behavior: auto !important;
    }
}

/* =====================================================================
   税務ページ本文（tx-）
===================================================================== */
body.tax-page .tx-main {
    background: var(--bg);
}

body.tax-page .tx-inner {
    width: 100%;
    max-width: 1120px;
    margin-inline: auto;
    padding-inline: 1.25rem;
}

body.tax-page .tx-section {
    padding: 4.5rem 0;
}

body.tax-page .tx-section--alt {
    background: var(--bg-alt);
}

body.tax-page .tx-kicker {
    margin: 0 0 .6rem;
    font-size: 12px;
    font-weight: 700;
    letter-spacing: .18em;
    color: var(--green);
    text-transform: uppercase;
}

body.tax-page .tx-h2 {
    font-size: 30px;
    margin: 0 0 1rem;
}

body.tax-page .tx-lead {
    font-size: 16px;
    line-height: 1.85;
    color: var(--body);
    max-width: 44em;
    margin: .25rem 0 0;
}

body.tax-page .tx-note {
    font-size: 14px;
    line-height: 1.8;
    color: var(--muted);
}

body.tax-page .tx-more {
    font-size: 14.5px;
    color: var(--green);
    text-decoration: none;
}

body.tax-page .tx-more:hover {
    color: var(--green-d);
    text-decoration: underline;
}

body.tax-page .tx-more::after {
    content: " →";
}

/* パンくず */
body.tax-page .tx-bc {
    padding: 1.1rem 0 0;
    font-size: 12.5px;
    color: var(--muted);
}

body.tax-page .tx-bc a {
    color: var(--muted);
    text-decoration: none;
}

body.tax-page .tx-bc a:hover {
    color: var(--green);
    text-decoration: underline;
}

body.tax-page .tx-bc span {
    margin: 0 .5em;
    color: #c7c4ba;
}

/* ヒーロー（非対称2カラム） */
body.tax-page .tx-hero {
    padding: 3.25rem 0 4.25rem;
}

body.tax-page .tx-hero__grid {
    display: grid;
    grid-template-columns: 7fr 5fr;
    gap: 3rem;
    align-items: center;
}

body.tax-page .tx-hero h1 {
    font-size: 34px;
    line-height: 1.55;
    letter-spacing: .05em;
    margin: 0 0 1.1rem;
}

body.tax-page .tx-hero__lead {
    font-size: 16.5px;
    line-height: 1.9;
    margin: 0 0 1.6rem;
    max-width: 38em;
}

body.tax-page .tx-hero__entity {
    font-size: 14.5px;
    line-height: 1.85;
    color: var(--muted);
    border-left: 2px solid var(--green);
    padding-left: 1em;
    margin: 0 0 2rem;
}

body.tax-page .tx-cta-row {
    display: flex;
    flex-wrap: wrap;
    align-items: center;
    gap: 1.25rem;
}

body.tax-page .tx-btn {
    display: inline-block;
    background: var(--orange);
    color: #fff;
    font-weight: 700;
    font-size: 16.5px;
    padding: 1rem 2.4rem;
    border-radius: 3px;
    text-decoration: none;
    letter-spacing: .02em;
}

body.tax-page .tx-btn:hover {
    background: var(--orange-d);
}

body.tax-page .tx-tel {
    line-height: 1.35;
}

body.tax-page .tx-tel a {
    font-family: 'Noto Serif JP', serif;
    font-size: 23px;
    font-weight: 600;
    color: var(--ink);
    text-decoration: none;
    letter-spacing: .04em;
}

body.tax-page .tx-tel small {
    display: block;
    font-size: 12px;
    color: var(--muted);
    letter-spacing: .05em;
}

body.tax-page .tx-hero__img img {
    width: 100%;
    height: auto;
    display: block;
    border-radius: 6px;
}

/* 実績・信頼帯 */
body.tax-page .tx-trust {
    border-top: 1px solid var(--line);
    border-bottom: 1px solid var(--line);
    padding: 2.1rem 0;
}

body.tax-page .tx-trust__grid {
    display: grid;
    grid-template-columns: 1fr 1fr 1fr;
    gap: 2rem;
    text-align: center;
}

body.tax-page .tx-trust__num {
    font-family: 'Noto Serif JP', serif;
    font-size: 31px;
    font-weight: 600;
    color: var(--ink);
    letter-spacing: .04em;
    line-height: 1.2;
}

body.tax-page .tx-trust__num em {
    font-style: normal;
    color: var(--green);
}

body.tax-page .tx-trust__label {
    font-size: 13px;
    color: var(--muted);
    margin-top: .35rem;
    letter-spacing: .06em;
}

body.tax-page .tx-trust__links {
    margin-top: 1.6rem;
    text-align: center;
    font-size: 13.5px;
    line-height: 2;
    color: var(--muted);
}

body.tax-page .tx-trust__links a {
    color: var(--green);
    text-decoration: none;
}

body.tax-page .tx-trust__links a:hover {
    text-decoration: underline;
}

/* 悩み（見出し左・リスト右の非対称） */
body.tax-page .tx-pains {
    display: grid;
    grid-template-columns: 4fr 8fr;
    gap: 3rem;
}

body.tax-page .tx-pains__list {
    margin: 0;
    padding: 0;
    list-style: none;
}

body.tax-page .tx-pains__list li {
    border-top: 1px solid var(--line);
    padding: 1.15rem 0;
}

body.tax-page .tx-pains__list li:last-child {
    border-bottom: 1px solid var(--line);
}

body.tax-page .tx-pains__t {
    font-weight: 700;
    color: var(--ink);
    font-size: 15.5px;
}

body.tax-page .tx-pains__d {
    font-size: 14.5px;
    color: var(--muted);
    margin-top: .2rem;
    line-height: 1.8;
}

body.tax-page .tx-pains__close {
    margin-top: 1.5rem;
    font-size: 15px;
    line-height: 1.9;
}

/* 選ばれる理由（明朝連番・枠なし2列） */
body.tax-page .tx-reasons {
    display: grid;
    grid-template-columns: 1fr 1fr;
    gap: 0 3.5rem;
    counter-reset: csr;
    margin-top: 1.5rem;
}

body.tax-page .tx-reason {
    counter-increment: csr;
    border-top: 1px solid var(--line);
    padding: 1.7rem 0 1.9rem;
}

body.tax-page .tx-reason::before {
    content: "0" counter(csr);
    display: block;
    font-family: 'Noto Serif JP', serif;
    font-size: 26px;
    font-weight: 600;
    color: var(--green);
    letter-spacing: .06em;
    line-height: 1;
    margin-bottom: .75rem;
}

body.tax-page .tx-reason h3 {
    font-size: 19px;
    margin: 0 0 .55rem;
    letter-spacing: .04em;
}

body.tax-page .tx-reason p {
    font-size: 14.5px;
    line-height: 1.85;
    color: var(--body);
    margin: 0;
}

body.tax-page .tx-reasons__img {
    margin: 2.5rem auto 0;
    max-width: 820px;
}

body.tax-page .tx-reasons__img img {
    width: 100%;
    height: auto;
    display: block;
    border-radius: 6px;
}

body.tax-page .tx-reasons__cap {
    font-size: 12.5px;
    color: var(--muted);
    text-align: center;
    margin-top: .6rem;
}

/* 流れ（細い縦罫＋明朝数字） */
body.tax-page .tx-flow {
    max-width: 760px;
    margin: 2rem 0 0;
}

body.tax-page .tx-step {
    position: relative;
    padding: 0 0 2.2rem 4.2rem;
}

body.tax-page .tx-step:not(:last-child)::before {
    content: "";
    position: absolute;
    left: 1.05rem;
    top: 2.9rem;
    bottom: .4rem;
    width: 1px;
    background: var(--line);
}

body.tax-page .tx-step__num {
    position: absolute;
    left: 0;
    top: 0;
    font-family: 'Noto Serif JP', serif;
    font-size: 26px;
    font-weight: 600;
    color: var(--green);
    line-height: 1.2;
    letter-spacing: .04em;
}

body.tax-page .tx-step h3 {
    font-size: 18.5px;
    margin: 0 0 .45rem;
}

body.tax-page .tx-step p {
    font-size: 14.5px;
    line-height: 1.85;
    color: var(--body);
    margin: 0;
}

/* 基本知識（要約＋コラム誘導のヘアラインリスト） */
body.tax-page .tx-kb {
    margin: 1.75rem 0 0;
}

body.tax-page .tx-kb__item {
    border-top: 1px solid var(--line);
    padding: 1.6rem 0;
    display: grid;
    grid-template-columns: 5fr 7fr;
    gap: 2.25rem;
}

body.tax-page .tx-kb__item:last-child {
    border-bottom: 1px solid var(--line);
}

body.tax-page .tx-kb__item h3 {
    font-size: 17.5px;
    margin: 0;
    line-height: 1.6;
}

body.tax-page .tx-kb__item p {
    font-size: 14.5px;
    line-height: 1.85;
    margin: 0 0 .55rem;
}

/* 事例（枠なしエディトリアル3列） */
body.tax-page .tx-cases {
    display: grid;
    grid-template-columns: repeat(3, 1fr);
    gap: 2.5rem;
    margin-top: 1.75rem;
}

body.tax-page .tx-case {
    border-top: 1px solid var(--line);
    padding-top: 1.4rem;
}

body.tax-page .tx-case__tag {
    font-size: 12.5px;
    color: var(--muted);
    letter-spacing: .05em;
}

body.tax-page .tx-case h3 {
    font-size: 17px;
    margin: .5rem 0 .7rem;
    line-height: 1.65;
}

body.tax-page .tx-case p {
    font-size: 14px;
    line-height: 1.85;
    color: var(--body);
    margin: 0 0 .8rem;
}

body.tax-page .tx-case p b {
    color: var(--ink);
    font-weight: 700;
}

/* 声（引用・枠なし2列） */
body.tax-page .tx-voices {
    display: grid;
    grid-template-columns: 1fr 1fr;
    gap: 2.5rem 3.5rem;
    margin-top: 1.75rem;
}

body.tax-page .tx-voice {
    border-top: 1px solid var(--line);
    padding-top: 1.4rem;
}

body.tax-page .tx-voice blockquote {
    margin: 0 0 .9rem;
    font-size: 14.5px;
    line-height: 1.9;
    color: var(--body);
}

body.tax-page .tx-voice blockquote::before {
    content: "“";
    font-family: 'Noto Serif JP', serif;
    color: var(--green);
    font-size: 26px;
    line-height: 0;
    vertical-align: -0.3em;
    margin-right: .15em;
}

body.tax-page .tx-voice cite {
    font-style: normal;
    font-size: 13.5px;
    color: var(--muted);
}

body.tax-page .tx-voice cite a {
    color: var(--green);
    text-decoration: none;
}

body.tax-page .tx-voice cite a:hover {
    text-decoration: underline;
}

/* FAQ */
body.tax-page .tx-faq {
    max-width: 820px;
    margin: 1.75rem 0 0;
}

body.tax-page .tx-faq details {
    border-bottom: 1px solid var(--line);
}

body.tax-page .tx-faq summary {
    cursor: pointer;
    display: flex;
    justify-content: space-between;
    align-items: baseline;
    gap: 1.5rem;
    padding: 1.25rem .25rem;
    font-weight: 700;
    color: var(--ink);
    font-size: 15.5px;
    line-height: 1.7;
}

body.tax-page .tx-faq summary .tx-plus {
    color: var(--green);
    font-weight: 300;
    font-size: 24px;
    line-height: 1;
    flex: none;
}

body.tax-page .tx-faq details[open] summary .tx-plus {
    transform: rotate(45deg);
}

body.tax-page .tx-faq details p {
    font-size: 14.5px;
    line-height: 1.9;
    color: var(--body);
    margin: 0;
    padding: 0 .25rem 1.4rem;
}

body.tax-page .tx-faq details a {
    color: var(--green);
}

/* 関連コラム */
body.tax-page .tx-cols {
    list-style: none;
    margin: 1.5rem 0 0;
    padding: 0;
    column-count: 2;
    column-gap: 3.5rem;
}

body.tax-page .tx-cols li {
    break-inside: avoid;
    border-top: 1px solid var(--line);
}

body.tax-page .tx-cols a {
    display: block;
    padding: 1rem .25rem;
    font-size: 14.5px;
    line-height: 1.7;
    color: var(--body);
    text-decoration: none;
}

body.tax-page .tx-cols a:hover {
    color: var(--green);
}

body.tax-page .tx-cols a::after {
    content: " →";
    color: var(--green);
}

/* 最終CTA帯 */
body.tax-page .tx-cta {
    background: #23211C;
    color: #fff;
    padding: 4.5rem 0;
}

body.tax-page .tx-cta .tx-h2 {
    color: #fff;
    font-size: 27px;
    margin-bottom: .7rem;
}

body.tax-page .tx-cta p {
    color: #cfcdc4;
    font-size: 15px;
    line-height: 1.9;
    margin: 0 0 1.8rem;
    max-width: 42em;
}

body.tax-page .tx-cta .tx-tel a {
    color: #fff;
}

body.tax-page .tx-cta .tx-tel small {
    color: #a8a69c;
}

/* レスポンシブ */
@media (max-width:860px) {
    body.tax-page .tx-section {
        padding: 3.25rem 0;
    }

    body.tax-page .tx-hero {
        padding: 2.25rem 0 3rem;
    }

    body.tax-page .tx-hero__grid {
        grid-template-columns: 1fr;
        gap: 1.75rem;
    }

    body.tax-page .tx-hero h1 {
        font-size: 26px;
    }

    body.tax-page .tx-h2 {
        font-size: 24px;
    }

    body.tax-page .tx-trust__grid {
        gap: 1rem;
    }

    body.tax-page .tx-trust__num {
        font-size: 24px;
    }

    body.tax-page .tx-pains {
        grid-template-columns: 1fr;
        gap: 1.25rem;
    }

    body.tax-page .tx-reasons {
        grid-template-columns: 1fr;
    }

    body.tax-page .tx-kb__item {
        grid-template-columns: 1fr;
        gap: .6rem;
    }

    body.tax-page .tx-cases {
        grid-template-columns: 1fr;
        gap: 1.75rem;
    }

    body.tax-page .tx-voices {
        grid-template-columns: 1fr;
        gap: 1.75rem;
    }

    body.tax-page .tx-cols {
        column-count: 1;
    }
}

/* 著書（E-E-A-T） */
body.tax-page .tx-book {
    display: grid;
    grid-template-columns: 220px 1fr;
    gap: 2.75rem;
    align-items: start;
    border: 1px solid var(--line);
    background: var(--paper);
    border-radius: 4px;
    padding: 2.25rem;
}

body.tax-page .tx-book__cover img {
    width: 100%;
    height: auto;
    display: block;
    border: 1px solid var(--line);
}

body.tax-page .tx-book__label {
    font-size: 12px;
    font-weight: 700;
    letter-spacing: .14em;
    color: var(--green);
    margin: 0 0 .5rem;
}

body.tax-page .tx-book h3 {
    font-size: 20px;
    margin: 0 0 .7rem;
}

body.tax-page .tx-book p {
    font-size: 14.5px;
    line-height: 1.85;
    margin: 0 0 .9rem;
}

body.tax-page .tx-book__links {
    font-size: 14px;
}

body.tax-page .tx-book__links a {
    color: var(--green);
    text-decoration: none;
}

body.tax-page .tx-book__links a:hover {
    text-decoration: underline;
}

body.tax-page .tx-book__links span {
    color: #c7c4ba;
    margin: 0 .6em;
}

@media (max-width:860px) {
    body.tax-page .tx-book {
        grid-template-columns: 1fr;
        padding: 1.5rem;
        gap: 1.5rem;
    }

    body.tax-page .tx-book__cover {
        max-width: 200px;
    }
}

/* 法人概要（簡易公式サイトの核） */
body.tax-page .tx-corp {
    margin-top: 1.75rem;
    border-top: 2px solid var(--green);
}

body.tax-page .tx-corp__row {
    display: grid;
    grid-template-columns: 220px 1fr;
    gap: 2rem;
    border-bottom: 1px solid var(--line);
    padding: 1.05rem .25rem;
}

body.tax-page .tx-corp__row dt {
    font-size: 13.5px;
    font-weight: 700;
    color: var(--muted);
    letter-spacing: .06em;
}

body.tax-page .tx-corp__row dd {
    margin: 0;
    font-size: 14.5px;
    line-height: 1.85;
    color: var(--body);
}

body.tax-page .tx-corp__row dd a {
    color: var(--green);
    text-decoration: none;
}

body.tax-page .tx-corp__row dd a:hover {
    text-decoration: underline;
}

/* サービス（2列・ダッシュ付き補足） */
body.tax-page .tx-svc {
    display: grid;
    grid-template-columns: 1fr 1fr;
    gap: 2.5rem 3.5rem;
    margin-top: 1.5rem;
}

body.tax-page .tx-svc__item {
    border-top: 2px solid var(--green);
    padding-top: 1.25rem;
}

body.tax-page .tx-svc__item h3 {
    font-size: 18.5px;
    margin: 0 0 .55rem;
}

body.tax-page .tx-svc__item p {
    font-size: 14.5px;
    line-height: 1.85;
    margin: 0;
}

/* その他の活動（ヘアライン区切りの縦リスト） */
body.tax-page .tx-acts {
    margin-top: 1.5rem;
}

body.tax-page .tx-act {
    display: grid;
    grid-template-columns: 5fr 7fr;
    gap: 2.25rem;
    border-top: 1px solid var(--line);
    padding: 1.6rem 0;
}

body.tax-page .tx-act:last-child {
    border-bottom: 1px solid var(--line);
}

body.tax-page .tx-act h3 {
    font-size: 17.5px;
    margin: 0;
    line-height: 1.6;
}

body.tax-page .tx-act p {
    font-size: 14.5px;
    line-height: 1.85;
    margin: 0 0 .5rem;
}

body.tax-page .tx-act p:last-child {
    margin-bottom: 0;
}

@media (max-width:860px) {
    body.tax-page .tx-corp__row {
        grid-template-columns: 1fr;
        gap: .25rem;
    }

    body.tax-page .tx-svc {
        grid-template-columns: 1fr;
        gap: 1.75rem;
    }

    body.tax-page .tx-act {
        grid-template-columns: 1fr;
        gap: .6rem;
    }
}

/* Footer alignment copied from top page */
body.tax-page footer.bg-gray-800 {
    font-weight: 400;
}

body.tax-page footer.bg-gray-800 h3 {
    font-family: 'Noto Serif JP', serif;
    font-weight: 600;
    letter-spacing: .04em;
    line-height: 1.5;
}

@media (min-width: 1024px) {
    body.tax-page .footer-main-links {
        grid-template-columns: max-content minmax(340px, 2fr) repeat(4, minmax(0, 1fr));
        column-gap: 3rem;
    }
}

/* ===== End tax page content styles ===== */