/* ================================================================
 * zeirishi.nodokaya.jp — 「墨と金」テーマ 共通スタイル
 * 継承元：kaigo-fukushi.tax（craft paper 背景・Zen Maru Gothic）
 * 独自：金アクセント（favicon 黒×金と整合）・sumi 印章モチーフ
 * ============================================================ */

/* ---------- Fonts（kaigo 資産共有・セルフホスト） ---------- */
@font-face{font-family:'Zen Maru Gothic';font-style:normal;font-weight:400;font-display:swap;src:url(../fonts/zen-maru-gothic-400.woff2) format('woff2');}
@font-face{font-family:'Zen Maru Gothic';font-style:normal;font-weight:500;font-display:swap;src:url(../fonts/zen-maru-gothic-500.woff2) format('woff2');}
@font-face{font-family:'Zen Maru Gothic';font-style:normal;font-weight:700;font-display:swap;src:url(../fonts/zen-maru-gothic-700.woff2) format('woff2');}
@font-face{font-family:'Yomogi';font-style:normal;font-weight:400;font-display:swap;src:url(../fonts/yomogi-400.woff2) format('woff2');}

/* ---------- CSS Variables ---------- */
:root {
  /* kaigo 継承（craft paper 系） */
  --bg-craft: #F2E6D5;
  --bg-craft-light: #F8F0E5;
  --bg-white-card: #FFFDF9;
  --color-brown-dark: #4A3728;
  --color-brown: #8B6F4E;
  --color-brown-light: #A08A6E;

  /* zeirishi 独自（墨と金） */
  --sumi: #1A1614;
  --sumi-soft: #2E2A27;
  --gold: #B8942E;
  --gold-deep: #8B6914;
  --gold-light: #D9BC5E;
  --gold-tint: #F3E7C2;

  /* accents (kaigo と共通・sparingly 使用) */
  --color-green: #6B8E5A;
  --color-green-dark: #4E6B40;
  --color-orange: #E8924A;

  /* typography */
  --font-heading: 'Zen Maru Gothic', -apple-system, "Hiragino Kaku Gothic ProN", "Yu Gothic Medium", sans-serif;
  --font-body: 'Zen Maru Gothic', -apple-system, "Hiragino Kaku Gothic ProN", "Yu Gothic Medium", sans-serif;
  --font-brush: 'Yomogi', 'Zen Maru Gothic', cursive;

  /* rhythm */
  --shadow-card: 0 2px 12px rgba(26, 22, 20, 0.08);
  --shadow-card-hover: 0 6px 24px rgba(26, 22, 20, 0.16);
  --shadow-seal: 0 1px 3px rgba(26, 22, 20, 0.35), inset 0 0 0 1px rgba(184, 148, 46, 0.4);
  --radius: 10px;
  --radius-lg: 16px;
  --notch: 12px;
  --max-width: 960px;
  --max-width-wide: 1120px;
}

/* ---------- Reset ---------- */
*, *::before, *::after { box-sizing: border-box; margin: 0; padding: 0; }
html { scroll-behavior: smooth; -webkit-text-size-adjust: 100%; }
body {
  font-family: var(--font-body);
  color: var(--color-brown-dark);
  background: var(--bg-craft);
  line-height: 1.9;
  font-weight: 400;
  font-feature-settings: "palt";
  text-rendering: optimizeLegibility;
  -webkit-font-smoothing: antialiased;
  overflow-x: hidden;
  position: relative;
}
strong, b { font-weight: 700; color: var(--sumi); }
a { color: var(--gold-deep); text-decoration: underline; text-decoration-color: var(--gold-light); text-underline-offset: 3px; text-decoration-thickness: 1px; transition: color .15s ease, text-decoration-color .15s ease; }
a:hover { color: var(--sumi); text-decoration-color: var(--gold); }
img { max-width: 100%; height: auto; display: block; }
ul, ol { padding-left: 1.5em; }
li { margin: .3em 0; }
h1, h2, h3, h4 { font-family: var(--font-heading); color: var(--sumi); line-height: 1.45; }
p { margin: .8em 0; }

/* Craft paper texture overlay */
body::before {
  content: '';
  position: fixed;
  inset: 0;
  background:
    url("data:image/svg+xml,%3Csvg width='100' height='100' xmlns='http://www.w3.org/2000/svg'%3E%3Cfilter id='n'%3E%3CfeTurbulence type='fractalNoise' baseFrequency='0.75' numOctaves='4' stitchTiles='stitch'/%3E%3C/filter%3E%3Crect width='100' height='100' filter='url(%23n)' opacity='0.035'/%3E%3C/svg%3E") repeat;
  pointer-events: none;
  z-index: 0;
}

.container {
  max-width: var(--max-width);
  margin: 0 auto;
  padding: 0 24px;
  position: relative;
  z-index: 1;
}

/* ============ Site Nav ============ */
.site-nav {
  background: var(--sumi);
  color: var(--gold-light);
  border-bottom: 3px solid var(--gold);
  position: relative;
  z-index: 5;
}
.site-nav__inner {
  max-width: var(--max-width-wide);
  margin: 0 auto;
  padding: 12px 24px;
  display: flex;
  justify-content: space-between;
  align-items: center;
  gap: 16px;
  flex-wrap: wrap;
}
.site-nav__brand { display: flex; align-items: center; gap: 12px; color: var(--gold-light); text-decoration: none; font-weight: 700; }
.site-nav__brand:hover { color: #fff; text-decoration: none; }
.site-nav__seal {
  display: inline-flex;
  align-items: center; justify-content: center;
  width: 36px; height: 36px;
  background: var(--gold);
  color: var(--sumi);
  font-family: var(--font-heading);
  font-weight: 700;
  font-size: 1.15rem;
  border-radius: 6px;
  box-shadow: var(--shadow-seal);
  letter-spacing: 0;
}
.site-nav__brand-text { font-size: .95rem; letter-spacing: .04em; }
.site-nav__sisters { display: flex; gap: 20px; flex-wrap: wrap; }
.site-nav__sisters a { color: var(--gold-light); font-size: .85rem; text-decoration: none; opacity: .85; transition: opacity .15s ease, color .15s ease; }
.site-nav__sisters a:hover { color: #fff; opacity: 1; text-decoration: underline; text-decoration-color: var(--gold); }

/* ============ Breadcrumb ============ */
.breadcrumb-wrap {
  background: transparent;
  padding: 14px 0 4px;
}
.breadcrumb {
  max-width: var(--max-width);
  margin: 0 auto;
  padding: 0 24px;
  font-size: .82rem;
  color: var(--color-brown);
}
.breadcrumb__list { list-style: none; padding: 0; display: flex; flex-wrap: wrap; gap: 4px 6px; }
.breadcrumb__item { display: inline-flex; align-items: center; gap: 6px; margin: 0; }
.breadcrumb__item a { color: var(--color-brown); text-decoration: none; }
.breadcrumb__item a:hover { color: var(--gold-deep); text-decoration: underline; text-decoration-color: var(--gold-light); }
.breadcrumb__item[aria-current="page"], .breadcrumb__item span[aria-current="page"] { color: var(--sumi); font-weight: 500; }
.breadcrumb__sep { color: var(--color-brown-light); }

/* ============ Page Hero ============ */
.page-hero { padding: 32px 0 8px; }
.page-hero--top { padding-top: 48px; }
.page-hero__eyecatch {
  margin: 0 auto 28px;
  max-width: var(--max-width);
  padding: 0 24px;
}
.page-hero__eyecatch img {
  width: 100%; height: auto;
  border-radius: var(--radius-lg);
  box-shadow: var(--shadow-card);
}
.page-hero__eyebrow {
  display: inline-flex;
  align-items: center;
  gap: 10px;
  margin: 0 0 12px;
  padding: 4px 14px 4px 4px;
  background: var(--sumi);
  color: var(--gold-light);
  font-size: .78rem;
  font-weight: 500;
  letter-spacing: .1em;
  border-radius: 4px;
}
.page-hero__seal {
  display: inline-flex;
  align-items: center; justify-content: center;
  width: 24px; height: 24px;
  background: var(--gold);
  color: var(--sumi);
  font-family: var(--font-heading);
  font-weight: 700;
  font-size: .9rem;
  border-radius: 3px;
}
.page-hero__h1 {
  font-family: var(--font-heading);
  font-weight: 700;
  font-size: clamp(1.55rem, 4.4vw, 2.15rem);
  line-height: 1.5;
  color: var(--sumi);
  margin: 8px 0 20px;
  border-left: 4px solid var(--gold);
  padding-left: 16px;
}
.page-hero__h1-sub {
  display: block;
  font-size: .58em;
  font-weight: 500;
  color: var(--color-brown);
  margin-top: 8px;
  letter-spacing: .02em;
}
.page-hero__lead {
  font-size: 1.02rem;
  line-height: 1.95;
  color: var(--color-brown-dark);
  margin: 16px 0 8px;
  max-width: 72ch;
}

/* ============ Section Eyebrow + Title ============ */
.section-eyebrow {
  display: inline-flex;
  align-items: center;
  gap: 10px;
  margin: 0 0 8px;
  font-size: .78rem;
  font-weight: 700;
  letter-spacing: .15em;
  color: var(--color-brown);
  text-transform: uppercase;
}
.section-eyebrow__num {
  display: inline-flex;
  align-items: center; justify-content: center;
  width: 26px; height: 26px;
  background: var(--sumi);
  color: var(--gold);
  font-family: var(--font-heading);
  font-weight: 700;
  font-size: .95rem;
  border-radius: 3px;
  letter-spacing: 0;
}
.section-title {
  font-family: var(--font-heading);
  font-weight: 700;
  font-size: clamp(1.35rem, 3.2vw, 1.7rem);
  color: var(--sumi);
  line-height: 1.55;
  margin: 4px 0 20px;
  padding-bottom: 10px;
  border-bottom: 2px solid var(--gold);
  position: relative;
}
.section-title::after {
  content: '';
  position: absolute;
  left: 0; bottom: -2px;
  width: 60px; height: 2px;
  background: var(--sumi);
}

/* ============ 統合カード（のどか事務所 × 監修者） ============ */
.integrated-card {
  position: relative;
  background: var(--bg-white-card);
  border: 1px solid rgba(139, 105, 20, 0.25);
  border-radius: var(--radius-lg);
  padding: 36px 24px 24px;
  margin: 32px 0 32px;
  box-shadow: var(--shadow-card);
}
.integrated-card::after {
  /* 桝形 notch を右上に擬似要素で（clip-path 使わずに seal を切らない） */
  content: '';
  position: absolute;
  top: 0; right: 0;
  width: var(--notch); height: var(--notch);
  background: linear-gradient(135deg, transparent 50%, var(--bg-craft) 50%);
  border-top-right-radius: var(--radius-lg);
  pointer-events: none;
}
.integrated-card__seal-wrap {
  position: absolute;
  top: -14px; left: 20px;
  z-index: 2;
}
.integrated-card__seal {
  display: inline-flex;
  align-items: center; justify-content: center;
  padding: 6px 16px;
  min-height: 30px;
  background: var(--sumi);
  color: var(--gold);
  font-family: var(--font-heading);
  font-weight: 700;
  font-size: .82rem;
  letter-spacing: .18em;
  border-radius: 3px;
  box-shadow: var(--shadow-seal);
  white-space: nowrap;
}

.integrated-card__nodoka { display: flex; flex-direction: column; gap: 12px; padding-top: 8px; }
.integrated-card__nodoka-header { display: flex; gap: 16px; align-items: center; }
.integrated-card__mascot { flex-shrink: 0; }
.integrated-card__mascot img {
  border-radius: 50%;
  border: 2px solid var(--gold-light);
  background: var(--bg-craft-light);
}
.integrated-card__office-eyebrow {
  font-size: .78rem; letter-spacing: .06em;
  color: var(--gold-deep); font-weight: 500;
  margin: 0;
}
.integrated-card__office-name {
  font-family: var(--font-heading);
  font-weight: 700;
  font-size: 1.25rem;
  color: var(--sumi);
  line-height: 1.35;
  margin: 2px 0;
}
.integrated-card__office-sub {
  font-size: .88rem; color: var(--color-brown);
  margin: 0;
}
.integrated-card__office-desc {
  font-size: .93rem;
  line-height: 1.85;
  margin: 4px 0 0;
  color: var(--color-brown-dark);
}
.integrated-card__kaigo-link {
  font-weight: 500;
  color: var(--color-green-dark);
  text-decoration-color: var(--color-green);
}
.integrated-card__kaigo-link:hover {
  color: var(--sumi);
  background: rgba(107, 142, 90, 0.08);
}

.integrated-card__price {
  margin: 12px 0 4px;
  padding: 10px 14px;
  background: var(--bg-craft-light);
  border-radius: 4px;
  border-left: 3px solid var(--gold);
  font-size: 0.92rem;
  line-height: 1.65;
  color: var(--color-brown-dark);
  text-align: center;
}
.integrated-card__price strong {
  color: var(--sumi);
  font-size: 1.05em;
}

.integrated-card__divider {
  height: 1px;
  margin: 20px 0 16px;
  background: linear-gradient(to right, transparent 0%, var(--gold-light) 20%, var(--gold-light) 80%, transparent 100%);
}

.integrated-card__section-title {
  font-family: var(--font-brush);
  font-size: .88rem;
  letter-spacing: .18em;
  color: var(--gold-deep);
  margin: 0 0 10px;
  -webkit-text-stroke: .3px currentColor;
}
.integrated-card__supervisor-body { display: flex; gap: 20px; align-items: flex-start; }
.integrated-card__photo {
  flex-shrink: 0;
  width: 96px; height: 96px;
  border-radius: 50%;
  overflow: hidden;
  border: 2px solid var(--gold-light);
  background: var(--bg-craft-light);
  margin: 0;
}
.integrated-card__photo img {
  width: 100%; height: 100%;
  display: block;
  object-fit: cover;
  border-radius: 50%;
}
.integrated-card__name {
  font-size: 1rem; margin: 0 0 2px; line-height: 1.35;
}
.integrated-card__name strong { font-size: 1.12rem; color: var(--sumi); }
.integrated-card__kana {
  display: inline-block;
  font-size: .78rem;
  color: var(--color-brown);
  margin-left: 8px;
}
.integrated-card__title-line {
  font-size: .85rem;
  color: var(--gold-deep);
  font-weight: 500;
  margin: 0 0 6px;
}
.integrated-card__bio {
  font-size: .93rem;
  line-height: 1.75;
  color: var(--color-brown-dark);
  margin: 0;
}

.integrated-card__cta-wrap {
  text-align: center;
  margin: 22px 0 0;
}
.integrated-card__cta {
  display: inline-block;
  padding: 14px 32px;
  background: var(--sumi);
  color: var(--gold);
  font-family: var(--font-heading);
  font-weight: 700;
  font-size: 1rem;
  letter-spacing: .08em;
  border-radius: 4px;
  text-decoration: none;
  box-shadow: 0 4px 0 var(--gold-deep), 0 4px 12px rgba(26, 22, 20, 0.25);
  transition: transform .12s ease, box-shadow .12s ease, color .12s ease;
}
.integrated-card__cta:hover {
  transform: translateY(-2px);
  color: #fff;
  box-shadow: 0 6px 0 var(--gold-deep), 0 8px 20px rgba(26, 22, 20, 0.3);
}
.integrated-card__cta:active {
  transform: translateY(2px);
  box-shadow: 0 2px 0 var(--gold-deep), 0 2px 6px rgba(26, 22, 20, 0.2);
}

/* ============ TOC ============ */
.page-toc {
  background: var(--bg-white-card);
  border: 1px solid rgba(184, 148, 46, 0.2);
  border-left: 4px solid var(--gold);
  border-radius: var(--radius);
  padding: 20px 24px;
  margin: 32px auto;
  max-width: var(--max-width);
}
.page-toc__title {
  font-family: var(--font-heading);
  font-weight: 700;
  color: var(--sumi);
  font-size: 1rem;
  letter-spacing: .1em;
  margin: 0 0 12px;
  padding-bottom: 8px;
  border-bottom: 1px dashed var(--gold-light);
}
.page-toc__list { list-style: none; padding: 0; margin: 0; display: grid; grid-template-columns: 1fr; gap: 4px; }
.page-toc__item { margin: 0; }
.page-toc__item a {
  display: flex; align-items: center; gap: 12px;
  padding: 8px 4px;
  color: var(--color-brown-dark);
  text-decoration: none;
  border-radius: 4px;
  transition: background .15s ease, color .15s ease;
}
.page-toc__item a:hover {
  background: var(--gold-tint);
  color: var(--sumi);
}
.page-toc__num {
  display: inline-flex;
  align-items: center; justify-content: center;
  min-width: 28px; height: 28px;
  padding: 0 6px;
  background: var(--sumi);
  color: var(--gold);
  font-family: var(--font-heading);
  font-weight: 700;
  font-size: .95rem;
  border-radius: 3px;
  flex-shrink: 0;
}
/* TOC は常に 1 カラム縦並び（右側が視線から外れないように） */

/* ============ Zeirishi Count ============ */
.zeirishi-count-section {
  padding: 40px 0;
}
.zeirishi-count-headline {
  font-family: var(--font-heading);
  font-size: 1.05rem;
  color: var(--color-brown-dark);
  margin: 8px 0 16px;
  padding: 16px 20px;
  background: var(--bg-white-card);
  border-radius: var(--radius);
  border-left: 4px solid var(--gold);
  line-height: 1.7;
}
.zeirishi-count-big {
  font-family: var(--font-brush);
  font-size: 2.2em;
  font-weight: 400;
  color: var(--gold-deep);
  padding: 0 8px;
  vertical-align: -.05em;
  -webkit-text-stroke: .6px currentColor;
}
.zeirishi-source {
  font-size: .78rem;
  color: var(--color-brown);
  margin-top: 12px;
}

/* ============ Affiliate Section ============ */
.affiliate-section {
  padding: 40px 0;
}
.affiliate-card {
  background: var(--bg-white-card);
  border: 1px solid rgba(139, 111, 78, 0.25);
  border-radius: var(--radius-lg);
  margin: 20px 0;
  padding: 24px;
  display: grid;
  grid-template-columns: 1fr;
  gap: 20px;
  box-shadow: var(--shadow-card);
  transition: box-shadow .15s ease, transform .15s ease;
}
.affiliate-card:hover { box-shadow: var(--shadow-card-hover); }
.affiliate-card--primary {
  border: 2px solid var(--gold);
  background: linear-gradient(180deg, #FFFEF9 0%, var(--bg-white-card) 100%);
  position: relative;
}
.affiliate-card--primary::before {
  content: '推奨';
  position: absolute;
  top: -14px; left: 20px;
  padding: 4px 14px;
  background: var(--gold);
  color: var(--sumi);
  font-family: var(--font-heading);
  font-weight: 700;
  font-size: .78rem;
  letter-spacing: .18em;
  border-radius: 3px;
  box-shadow: var(--shadow-seal);
}
.affiliate-card__screenshot-link { display: block; text-decoration: none; border-radius: var(--radius); overflow: hidden; }
.affiliate-card__screenshot {
  margin: 0;
  border-radius: var(--radius);
  overflow: hidden;
  border: 1px solid rgba(139, 111, 78, 0.2);
  background: #fff;
  transition: transform .2s ease, box-shadow .2s ease;
}
.affiliate-card__screenshot img { display: block; width: 100%; height: auto; }
.affiliate-card__screenshot-link:hover .affiliate-card__screenshot {
  transform: translateY(-2px);
  box-shadow: var(--shadow-card-hover);
}
.affiliate-card__body { display: flex; flex-direction: column; gap: 8px; }
.affiliate-card__provider {
  font-size: .78rem; color: var(--color-brown); margin: 0;
}
.affiliate-card__name {
  font-family: var(--font-heading);
  font-weight: 700;
  font-size: 1.2rem;
  color: var(--sumi);
  margin: 2px 0;
}
.affiliate-card__desc { margin: 4px 0; font-size: .95rem; line-height: 1.85; color: var(--color-brown-dark); }
.affiliate-card__audience {
  margin: 4px 0;
  padding: 8px 12px;
  background: var(--gold-tint);
  color: var(--color-brown-dark);
  border-radius: 4px;
  font-size: .88rem;
  border-left: 3px solid var(--gold);
}
.affiliate-card__cta-wrap { margin-top: 12px; }
.affiliate-card__cta {
  display: inline-block;
  padding: 12px 24px;
  background: var(--sumi);
  color: var(--gold);
  font-family: var(--font-heading);
  font-weight: 700;
  font-size: .95rem;
  border-radius: 4px;
  text-decoration: none;
  letter-spacing: .05em;
  box-shadow: 0 3px 0 var(--gold-deep);
  transition: transform .12s ease, color .12s ease;
}
.affiliate-card__cta:hover { transform: translateY(-1px); color: #fff; }
.affiliate-card__cta--secondary {
  background: var(--bg-white-card);
  color: var(--sumi);
  border: 2px solid var(--sumi);
  box-shadow: 3px 3px 0 var(--gold);
}
.affiliate-card__cta--secondary:hover { color: var(--gold-deep); background: var(--gold-tint); }
.affiliate-card__note {
  font-size: .76rem;
  color: var(--color-brown);
  margin-top: 12px;
  padding-top: 12px;
  border-top: 1px dashed rgba(139, 111, 78, 0.25);
}
.affiliate-card__type-tag {
  display: inline-block;
  padding: 3px 12px;
  font-size: .75rem;
  font-weight: 700;
  letter-spacing: .1em;
  border-radius: 3px;
  align-self: flex-start;
  margin: 0 0 4px;
}
.affiliate-card__type-tag--kojin { background: var(--gold); color: var(--sumi); }
.affiliate-card__type-tag--hojin { background: var(--sumi); color: var(--gold); }
.affiliate-card__type-tag--smartphone { background: var(--color-green); color: #fff; }

@media (min-width: 720px) {
  .affiliate-card {
    grid-template-columns: 380px 1fr;
    align-items: start;
  }
  .affiliate-card__screenshot-link { max-width: 380px; }
}

/* ============ Google Maps Embed ============ */
/* .taxoffice-section: padding consistency (他 wrapper 群は既に 40px 0) */
.taxoffice-section { padding: 40px 0; }

/* ============ Section background rhythm ============
   本文セクションを craft-light band で zebra tint：
   - 奇数章（一・三・五・七）→ tint
   - 偶数章（二・四・六・八）→ body craft
   - 関連リンク（章外・outro）→ tint（八 body → 関連 tint と自然な alternation）
   hero / integrated-card / TOC は chrome ゆえ body craft のまま。 */
#zeirishi-count,   /* 一 登録税理士数 */
#gmap,             /* 三 Google マップ */
#diy-software,     /* 五 会計ソフト */
#pref-taxoffice,   /* 七 管轄県税事務所 */
.related-section {  /* 関連リンク（章外・outro） */
  background: var(--bg-craft-light);
}

/* 関連リンク直後にフッターが来る city ページ用微調整：
   .site-footer の margin-top: 80px を tint 色の border-top に付け替える。
   → related-section の padding は 40px 対称のまま、消えた 80px 分は footer 側の
     tint border が受け取る。総距離 160px は変わらず、body craft の断絶だけ解消。
   他ページ（related-section なし）は元の margin-top: 80px が働く。 */
.related-section + .site-footer {
  margin-top: 0;
  border-top: 80px solid var(--bg-craft-light);
}

.gmap-section { padding: 40px 0; }
.gmap-embed {
  margin: 24px 0 12px;
  border-radius: var(--radius-lg);
  overflow: hidden;
  box-shadow: var(--shadow-card);
  aspect-ratio: 16 / 9;
  background: var(--bg-white-card);
}
.gmap-embed iframe {
  width: 100%; height: 100%;
  border: 0;
  display: block;
}
.gmap-cta-wrap {
  text-align: center;
  margin: 16px 0 12px;
}
.gmap-cta {
  display: inline-block;
  padding: 12px 22px;
  background: var(--bg-white-card);
  color: var(--sumi);
  border: 2px solid var(--sumi);
  border-radius: 4px;
  font-family: var(--font-heading);
  font-weight: 700;
  font-size: 0.95rem;
  text-decoration: none;
  box-shadow: 3px 3px 0 var(--gold);
  transition: transform .12s ease, color .12s ease;
}
.gmap-cta:hover {
  transform: translateY(-1px);
  color: var(--gold-deep);
  background: var(--gold-tint);
}
.gmap-note {
  font-size: .88rem;
  color: var(--color-brown);
  line-height: 1.85;
  padding: 12px 16px;
  background: var(--bg-white-card);
  border-radius: var(--radius);
  border-left: 3px solid var(--color-brown-light);
}

/* ============ Office Cards（税務署 / 県税事務所） ============ */
.taxoffice-section, .preftax-section { padding: 40px 0; }
.office-cards { display: grid; gap: 20px; margin: 20px 0; }
.office-card {
  background: var(--bg-white-card);
  border: 1px solid rgba(139, 111, 78, 0.25);
  border-radius: var(--radius);
  padding: 20px 22px;
  box-shadow: var(--shadow-card);
  position: relative;
  /* 桝形 notch */
  clip-path: polygon(0 0, calc(100% - 10px) 0, 100% 10px, 100% 100%, 0 100%);
}
.office-card__header { margin-bottom: 12px; padding-bottom: 10px; border-bottom: 1px dashed var(--gold-light); }
.office-card__eyebrow {
  font-size: .72rem; letter-spacing: .1em;
  color: var(--gold-deep); font-weight: 500;
  margin: 0 0 3px;
}
.office-card__name {
  font-family: var(--font-heading);
  font-weight: 700;
  font-size: 1.15rem;
  color: var(--sumi);
  margin: 0;
}
.office-card__meta { margin: 0; font-size: .92rem; line-height: 1.75; }
.office-card__meta > div { display: grid; grid-template-columns: 5em 1fr; gap: 8px 12px; padding: 6px 0; border-bottom: 1px dashed rgba(139, 111, 78, 0.15); }
.office-card__meta > div:last-child { border-bottom: 0; }
.office-card__meta dt { font-weight: 500; color: var(--color-brown); font-size: .82rem; padding-top: 2px; }
.office-card__meta dd { margin: 0; color: var(--color-brown-dark); }
.office-card__meta a { color: var(--gold-deep); }
.office-card__juris-group { margin: 4px 0; }
.office-card__tax-types { font-weight: 500; color: var(--sumi); }
.office-card__link {
  margin: 14px 0 0;
  padding-top: 12px;
  border-top: 1px dashed rgba(139, 111, 78, 0.25);
  font-size: .9rem;
}
.office-card__link a { font-weight: 500; color: var(--gold-deep); }

/* ============ FAQ ============ */
.faq-section { padding: 40px 0; }
.faq-list { margin: 20px 0; }
.faq-item {
  background: var(--bg-white-card);
  border: 1px solid rgba(139, 111, 78, 0.2);
  border-radius: var(--radius);
  padding: 18px 22px;
  margin: 12px 0;
  box-shadow: var(--shadow-card);
}
.faq-item__q {
  font-family: var(--font-heading);
  font-weight: 700;
  color: var(--sumi);
  font-size: 1.02rem;
  line-height: 1.55;
  margin: 0 0 10px;
  padding-left: 4px;
  border-left: 3px solid var(--gold);
  padding-left: 12px;
}
.faq-item__a {
  margin: 0;
  padding-left: 12px;
  color: var(--color-brown-dark);
  line-height: 1.85;
  font-size: .95rem;
}
.faq-item__a strong { color: var(--sumi); }

/* ============ Related Links ============ */
.related-section { padding: 40px 0; }
.related-list, .related-sisters {
  list-style: none;
  padding: 0;
  margin: 16px 0 32px;
  display: grid;
  grid-template-columns: repeat(auto-fill, minmax(220px, 1fr));
  gap: 8px;
}
.related-list__item a, .related-sisters li a {
  display: block;
  padding: 10px 14px;
  background: var(--bg-white-card);
  border: 1px solid rgba(139, 111, 78, 0.2);
  border-radius: 6px;
  color: var(--color-brown-dark);
  text-decoration: none;
  font-size: .9rem;
  transition: transform .12s ease, border-color .12s ease, background .12s ease;
}
.related-list__item a:hover, .related-sisters li a:hover {
  border-color: var(--gold);
  background: var(--gold-tint);
  color: var(--sumi);
  transform: translateY(-1px);
}

/* ============ Prefecture Index / Top ============ */
.pref-index { padding: 40px 0; }
.pref-index__grid, .top-pref-index__grid {
  list-style: none; padding: 0; margin: 24px 0;
  display: grid;
  grid-template-columns: repeat(auto-fill, minmax(200px, 1fr));
  gap: 12px;
}
.pref-index__item a, .top-pref-index__item a {
  display: flex; justify-content: space-between; align-items: center;
  padding: 14px 18px;
  background: var(--bg-white-card);
  border: 1px solid rgba(139, 111, 78, 0.2);
  border-radius: 6px;
  color: var(--color-brown-dark);
  text-decoration: none;
  transition: transform .12s ease, border-color .12s ease, background .12s ease;
}
.pref-index__item a:hover, .top-pref-index__item a:hover {
  border-color: var(--gold);
  background: var(--gold-tint);
  color: var(--sumi);
  transform: translateY(-1px);
}
.pref-index__name { font-weight: 500; }
.pref-index__count {
  font-family: var(--font-heading);
  font-size: .78rem;
  color: var(--color-brown);
  padding: 2px 8px;
  background: var(--gold-tint);
  border-radius: 3px;
}
.top-pref-index { padding: 32px 0 48px; }
.top-about { padding: 24px 0 40px; }
.top-about__list { padding-left: 1.5em; }

/* ============ Static pages (privacy / tokushoho / 404) ============ */
.static-page { padding: 40px 0 60px; }
.static-page__h1 {
  font-family: var(--font-heading);
  font-weight: 700;
  font-size: 1.6rem;
  color: var(--sumi);
  border-left: 4px solid var(--gold);
  padding-left: 14px;
  margin-bottom: 24px;
}
.static-page__h2 {
  font-family: var(--font-heading);
  font-weight: 700;
  font-size: 1.15rem;
  color: var(--sumi);
  margin: 24px 0 10px;
  padding-bottom: 6px;
  border-bottom: 1px dashed var(--gold-light);
}
.static-page__dl { display: grid; grid-template-columns: 1fr; gap: 12px; margin: 20px 0; }
.static-page__dl dt {
  font-weight: 700;
  color: var(--sumi);
  padding: 6px 0 0;
  border-top: 1px dashed rgba(139, 111, 78, 0.25);
  font-size: .95rem;
}
.static-page__dl dd { margin: 0; color: var(--color-brown-dark); font-size: .93rem; line-height: 1.85; }
.static-page__meta { font-size: .82rem; color: var(--color-brown); margin-top: 32px; text-align: right; }
@media (min-width: 640px) {
  .static-page__dl { grid-template-columns: 12em 1fr; gap: 8px 20px; }
  .static-page__dl dt { border-top: 0; border-right: 1px dashed rgba(139, 111, 78, 0.25); padding: 4px 16px 4px 0; }
}

/* ============ Footer ============ */
.site-footer {
  background: var(--sumi);
  color: rgba(255, 255, 255, 0.75);
  margin-top: 80px;
  padding: 40px 0 20px;
  border-top: 4px solid var(--gold);
  position: relative;
  z-index: 2;
}
.site-footer__inner {
  max-width: var(--max-width-wide);
  margin: 0 auto;
  padding: 0 24px;
  display: grid;
  grid-template-columns: 1fr;
  gap: 32px;
}
@media (min-width: 720px) {
  .site-footer__inner { grid-template-columns: 1.2fr 1fr 1fr; gap: 40px; }
}
.site-footer__brand {
  display: flex; align-items: center; gap: 10px;
  color: #fff;
  font-family: var(--font-heading);
  font-weight: 700;
  font-size: 1rem;
  margin: 0 0 12px;
}
.site-footer__seal {
  display: inline-flex;
  align-items: center; justify-content: center;
  width: 32px; height: 32px;
  background: var(--gold);
  color: var(--sumi);
  font-family: var(--font-heading);
  font-weight: 700;
  border-radius: 4px;
  font-size: 1.05rem;
  box-shadow: var(--shadow-seal);
}
.site-footer__address { font-style: normal; font-size: .82rem; line-height: 1.75; color: rgba(255, 255, 255, 0.7); }
.site-footer__group-title {
  font-family: var(--font-heading);
  font-weight: 700;
  color: var(--gold);
  font-size: .82rem;
  letter-spacing: .12em;
  margin: 0 0 10px;
  padding-bottom: 6px;
  border-bottom: 1px solid rgba(184, 148, 46, 0.3);
}
.site-footer__links { list-style: none; padding: 0; margin: 0; }
.site-footer__links li { margin: 6px 0; }
.site-footer__links a {
  color: rgba(255, 255, 255, 0.75);
  font-size: .82rem;
  text-decoration: none;
}
.site-footer__links a:hover { color: var(--gold-light); text-decoration: underline; text-decoration-color: var(--gold); }
.site-footer__copy {
  text-align: center;
  margin: 36px 0 0;
  padding-top: 20px;
  font-size: .74rem;
  color: rgba(255, 255, 255, 0.5);
  border-top: 1px solid rgba(184, 148, 46, 0.2);
}

/* ============ Reduced Motion ============ */
@media (prefers-reduced-motion: reduce) {
  * { transition-duration: .01ms !important; animation-duration: .01ms !important; scroll-behavior: auto !important; }
}


/* ============ Affiliate Disclosure（ページ最下部） ============ */
.affiliate-disclosure { padding: 16px 0 8px; }
.affiliate-disclosure__body {
  font-size: 0.78rem;
  color: var(--color-brown);
  line-height: 1.85;
  padding: 10px 14px;
  background: var(--bg-white-card);
  border-left: 3px solid var(--gold-light);
  border-radius: 4px;
  margin: 0;
}

/* ===== shinkoku family additions (2026-07-16) ===== */

/* ① compact 表（税務署管轄・県税事務所管轄・経費例）— dashed 罫・gold アクセント。
      東京 48 署でも破綻しない表形式（横溢は wrap 側でスクロール） */
.data-table-wrap { overflow-x: auto; margin: 20px 0; -webkit-overflow-scrolling: touch; border-radius: var(--radius); box-shadow: var(--shadow-card); }
.data-table {
  width: 100%;
  border-collapse: collapse;
  background: var(--bg-white-card);
  border: 1px solid rgba(139, 111, 78, 0.25);
  font-size: .9rem;
  line-height: 1.75;
}
.data-table th {
  background: var(--sumi);
  color: var(--gold-light);
  font-family: var(--font-heading);
  font-weight: 700;
  font-size: .82rem;
  letter-spacing: .06em;
  padding: 10px 14px;
  text-align: left;
  white-space: nowrap;
}
.data-table td {
  padding: 10px 14px;
  border-bottom: 1px dashed rgba(139, 111, 78, 0.3);
  vertical-align: top;
  color: var(--color-brown-dark);
}
.data-table tr:last-child td { border-bottom: 0; }
.data-table td:first-child { white-space: nowrap; font-weight: 500; border-left: 3px solid var(--gold); }
.data-table a { color: var(--gold-deep); }
.data-table__tel { white-space: nowrap; }
.data-table__juris { margin: 4px 0; }
.data-table__tax-types { display: inline-block; font-weight: 500; color: var(--sumi); }

/* ② スクショ資産なしアフィカード（ココナラ等のテキストカード変種） */
.affiliate-card--noimage { display: block; border-top: 3px solid var(--gold); }
.affiliate-card--noimage { grid-template-columns: 1fr; }

/* ③ セクション別ゼブラ（目次以降を「直前と違う背景」で厳密交互・型別に位相補正）
      body[data-page] / [data-occ-type] で pref/top・kojin/houjin を切り分け、
      基層継承（zeirishi）の #zeirishi-count/#gmap/#diy-software/#pref-taxoffice/.related-section 各 tint を上書き。 */
/* --- pref ページ（章 一〜・craft-light と craft を交互） --- */
[data-page="pref"] #column,
[data-page="pref"] #pro-matching,
[data-page="pref"] #gmap,
[data-page="pref"] #diy-software,
[data-page="pref"] #faq,
[data-page="pref"] #pref-taxoffice { background: var(--bg-craft-light); }
[data-page="pref"] #zeirishi-count,
[data-page="pref"] #coconala,
[data-page="pref"] #search-service,
[data-page="pref"] #taxoffice,
[data-page="pref"] .related-section { background: var(--bg-craft); }
/* houjin は #pref-taxoffice(九) が 1 章挿入されるため faq/related の位相を反転 */
[data-page="pref"][data-occ-type="houjin"] #faq { background: var(--bg-craft); }
[data-page="pref"][data-occ-type="houjin"] .related-section { background: var(--bg-craft-light); }
/* --- top ページ（column tint → find-methods craft → pref-grid tint → faq craft → related tint） --- */
[data-page="top"] #column,
[data-page="top"] #pref-grid { background: var(--bg-craft-light); }
[data-page="top"] #find-methods,
[data-page="top"] #faq { background: var(--bg-craft); }
.column-section { padding: 40px 0; }
.column-block { margin: 20px 0; }
.column-block__h3 {
  font-family: var(--font-heading);
  font-size: 1.05rem;
  color: var(--sumi);
  margin: 20px 0 8px;
  padding-left: 10px;
  border-left: 4px solid var(--gold);
}
.column-block__body p { margin: 8px 0; }
.column-sources { font-size: .85rem; color: var(--color-brown); margin: 8px 0 0; line-height: 1.8; }
.column-sources a { color: var(--gold-deep); }

/* ④ トップ 47 県グリッド — 既存 .top-pref-index__grid を流用し、地方見出しのみ追加 */
.top-pref-index__region {
  font-family: var(--font-heading);
  font-size: 1rem;
  font-weight: 700;
  color: var(--sumi);
  margin: 24px 0 4px;
  padding-left: 10px;
  border-left: 4px solid var(--gold);
}


/* ============ Q&A 記事（shinkoku Q&A プログラム・2026-07-25） ============ */
/* zebra: 一 解説 / 三 職業別 = tint（二 一次情報・四 相談先は body craft、五 関連は既存 tint） */
#explain, #occupation { background: var(--bg-craft-light); }

.qa-meta {
  font-size: .82rem; color: var(--color-brown); margin: 8px 0 0; line-height: 1.9;
}
.qa-answer-section { padding: 8px 0 4px; }
.qa-answer {
  background: var(--bg-white-card);
  border-left: 4px solid var(--gold);
  border-radius: var(--radius);
  box-shadow: var(--shadow-card);
  padding: 18px 20px;
  margin: 12px 0 4px;
}
.qa-answer__label {
  font-family: var(--font-brush);
  color: var(--gold-deep); font-size: .9rem; letter-spacing: .04em;
  margin: 0 0 6px;
}
.qa-answer__body { margin: 0; font-size: 1.02rem; line-height: 2; font-weight: 500; }

.sources-section { padding: 40px 0; }
.kb-quote { margin: 20px 0 24px; }
.kb-quote__cite {
  font-size: .88rem; font-weight: 700; color: var(--sumi); margin: 0 0 6px;
}
.kb-quote__body {
  margin: 0; padding: 16px 18px;
  background: var(--bg-white-card);
  border-left: 3px solid var(--sumi);
  border-radius: 0 var(--radius) var(--radius) 0;
  font-size: .95rem; line-height: 2;
  color: var(--color-brown-dark);
  quotes: none;
}
.kb-quote__source {
  font-size: .8rem; color: var(--color-brown); margin: 6px 0 0; line-height: 1.9;
  word-break: break-all;
}
.kb-quote__source a { color: var(--gold-deep); }

/* 図解・アイキャッチの寸法規律（2026-07-25 ユーザー指摘「でかい・圧迫感・一覧性に欠ける」）
   本文は読み物、図は補助。図が本文より広くならないよう上限を設ける。
   モバイルでは max-width が効かず自然に幅いっぱいになる。 */
.qa-figure { margin: 24px auto; max-width: 640px; }
.qa-figure img {
  width: 100%; height: auto; display: block;
  border-radius: var(--radius); box-shadow: var(--shadow-card);
}
.qa-figure__caption {
  font-size: .85rem; color: var(--color-brown); margin: 8px 0 0; line-height: 1.8;
  text-align: center;
}
/* アイキャッチは県ページ・トップと同寸法のまま（2026-07-25 ユーザー指示）。
   縮めるのは本文中の図解のみ。 */

.qa-list { list-style: none; padding: 0; margin: 16px 0 0; display: grid; gap: 12px; }
.qa-list__item {
  background: var(--bg-white-card);
  border-radius: var(--radius);
  box-shadow: var(--shadow-card);
  padding: 16px 18px;
}
.qa-list__link { font-weight: 700; font-size: 1.02rem; color: var(--sumi); text-decoration: none; }
.qa-list__link:hover { color: var(--gold-deep); text-decoration: underline; }
.qa-list__lead { margin: 6px 0 0; font-size: .9rem; line-height: 1.9; color: var(--color-brown-dark); }
.qa-list__meta { margin: 6px 0 0; font-size: .78rem; color: var(--color-brown); }

.qa-more { margin: 20px 0 0; }
.qa-more__title { font-weight: 700; font-size: .95rem; margin: 0 0 6px; color: var(--sumi); }
.qa-more__list { list-style: none; padding: 0; margin: 0; display: grid; gap: 4px; }
.qa-more__list li a { color: var(--gold-deep); font-size: .92rem; }