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input:not([type=checkbox]):not([type=radio]),.contact-form select,.contact-form textarea{width:100%;min-height:56px;font:inherit;background:#fff;border:1px solid #89969d;padding:14px 16px}.contact-form textarea{min-height:180px}.contact-form fieldset{border:1px solid var(--line);padding:20px}.contact-form fieldset label,.choice-label{border:1px solid #0000;align-items:center;min-height:48px;padding:10px 12px;display:flex}.contact-form fieldset label:has(input:checked){background:var(--blue-bg);border-color:#b8cbc3}.choice-label:has(input:checked){background:var(--blue-bg);border-color:#b8cbc3}.contact-form input[type=checkbox],.contact-form input[type=radio]{width:20px;height:20px;accent-color:var(--primary);margin-right:8px}.required{background:var(--alert-bg);color:#8a382b;margin-left:8px;padding:2px 7px;font-size:11px;font-weight:700;display:inline-block}.optional{color:#64717a;margin-left:8px;font-size:12px}.honeypot{position:absolute!important;left:-9999px!important}.contact-form :focus-visible{outline-offset:2px;outline:3px solid #315f6166}.contact-form button{border:0;justify-self:start}.form-intro{background:var(--blue-bg);border-left:4px solid var(--primary);padding:20px}.form-status.is-error{color:#9b2c2c;font-weight:700}.form-chapter{border-top:1px solid var(--line);grid-template-columns:220px minmax(0,1fr);gap:48px;padding:42px 0;display:grid}.form-chapter>h2{margin:0;font-family:Yu Mincho,Hiragino Mincho ProN,serif;font-size:1.45rem;font-weight:500}.form-chapter>h2 span{color:var(--gold);letter-spacing:.12em;margin-bottom:8px;font-family:Georgia,serif;font-size:.82rem;display:block}.form-fields{gap:24px;min-width:0}.form-fields>fieldset{margin:0}.form-fields .button{width:max-content}.choice-label>span{flex:1}@media (max-width:700px){.form-chapter{grid-template-columns:1fr;gap:22px;padding:34px 0}.form-chapter>h2 span{margin-right:10px;display:inline}.contact-form fieldset{padding:15px}}


:root{--primary:#315f61;--dark:#29434e;--ink:#293237;--warm:#fffefb;--paper:#f7f4ee;--blue-bg:#eff4f3;--line:#d9e2e0;--alert:#a05248;--alert-bg:#f8efed;--navy:var(--dark);--copper:var(--primary)}
*{box-sizing:border-box}html{scroll-behavior:smooth}body{margin:0;background:var(--warm);color:var(--ink);font-family:"Yu Gothic",YuGothic,"Hiragino Kaku Gothic ProN","Noto Sans JP",sans-serif;font-size:17px;line-height:1.8}body.menu-open{overflow:hidden}a{color:inherit}h1,h2,h3{font-family:inherit;color:var(--dark);line-height:1.45}h1{font-size:clamp(2.625rem,4vw,2.875rem);max-width:1000px;margin:.25em 0}h2{font-size:clamp(1.875rem,3vw,2.125rem)}h3{font-size:1.375rem}.wrap{width:min(1200px,calc(100% - 80px));margin:auto}.site-header{height:80px;padding:0 40px;display:flex;align-items:center;justify-content:space-between;border-bottom:1px solid var(--line);background:var(--warm);position:relative;z-index:30}.brand{text-decoration:none;color:var(--dark)}.brand strong,.brand small{display:block}.brand strong{font-family:inherit;font-size:24px}.brand small{font-size:12px}.desktop-nav{display:flex;align-items:center;gap:20px;font-size:14px}.desktop-nav a{text-decoration:none}.button{display:inline-flex;align-items:center;justify-content:center;min-height:50px;padding:10px 22px;border-radius:6px;background:var(--primary);color:#fff;text-decoration:none;border:1px solid var(--primary);font-size:16px;font-weight:700;box-shadow:none}.button:hover{background:#284f51}.button.secondary{background:#fff;color:var(--primary);border-color:var(--primary)}.button.small{min-height:48px}.menu-button{display:none;background:transparent;border:0;color:var(--dark);font-size:28px;min-width:48px;min-height:48px}.mobile-nav{position:fixed;z-index:50;right:0;top:0;width:min(390px,88vw);height:100dvh;padding:70px 28px 30px;background:var(--warm);display:grid;align-content:start;gap:4px;overflow-y:auto}.mobile-nav a{padding:10px;text-decoration:none;min-height:44px}.menu-close{position:absolute;right:20px;top:18px;border:0;background:none;color:var(--dark);font-size:32px}.menu-overlay{position:fixed;z-index:40;inset:0;border:0;background:#29434e99}.hero{position:relative;padding:72px 0 68px;background:var(--blue-bg);border-bottom:1px solid var(--line)}.hero .wrap{position:relative}.eyebrow{font-size:14px;letter-spacing:.04em;color:var(--primary);font-weight:700}.lead{font-size:1.12rem;max-width:820px}.section{position:relative;padding:88px 0}.section.tone{background:var(--paper)}.section>.wrap{position:relative}.callout{padding:24px 28px;border-left:4px solid var(--primary);background:var(--blue-bg);font-size:1.12rem;font-weight:700}.columns{display:grid;grid-template-columns:1fr 1fr;gap:34px}.columns article{padding:26px;border:1px solid var(--line);border-radius:7px;background:#fff}.grid-list{display:grid;grid-template-columns:repeat(3,1fr);gap:18px;list-style:none;padding:0}.grid-list li{padding:24px;border:1px solid var(--line);border-radius:7px;background:#fff}.timeline{list-style:none;padding:0;max-width:820px}.timeline li{display:grid;grid-template-columns:70px 1fr;align-items:center;border-left:3px solid var(--primary);padding:14px 20px}.timeline b{color:var(--primary)}.sources a,.text-link{color:var(--primary);text-decoration:underline;text-underline-offset:3px}.consult{display:grid;grid-template-columns:1fr 1fr;background:var(--dark);color:#fff}.consult>div{padding:55px max(5vw,30px)}.consult>div+div{border-left:1px solid #ffffff33}.consult h2{color:#fff}footer{padding:55px max(5vw,30px);background:var(--dark);color:#fff}.footer-grid{display:grid;grid-template-columns:1fr 2fr;gap:40px}.footer-grid nav{display:grid;grid-template-columns:repeat(4,1fr);gap:12px 22px}.footer-grid a{color:#fff;text-decoration:underline;text-underline-offset:3px}.home-hero .actions{display:flex;gap:12px;flex-wrap:wrap;margin-top:28px}.situations,.fees{display:grid;grid-template-columns:repeat(3,1fr);gap:18px}.situations a,.fee{padding:26px;border:1px solid var(--line);border-radius:7px;background:#fff;text-decoration:none}.faq details{border-top:1px solid var(--line);padding:18px}.faq summary{font-weight:700;cursor:pointer;min-height:44px}.article{max-width:760px}.article nav{padding:20px;background:var(--paper)}.article h2{margin-top:2em}.meta{color:#64717a;font-size:14px}@media(max-width:1100px){.desktop-nav{display:none}.menu-button{display:block}.situations,.fees{grid-template-columns:repeat(2,1fr)}}@media(max-width:700px){body{font-size:16px}h1{font-size:clamp(1.875rem,8vw,2.0625rem)}h2{font-size:clamp(1.5rem,7vw,1.6875rem)}h3{font-size:1.25rem}.wrap{width:calc(100% - 40px)}.hero{padding:56px 0}.section{padding:60px 0}.columns,.consult,.footer-grid{grid-template-columns:1fr}.consult>div+div{border-left:0;border-top:1px solid #ffffff33}.grid-list,.situations,.fees,.footer-grid nav{grid-template-columns:1fr}.site-header{height:76px;padding:0 20px}.brand strong{font-size:19px}.brand small{font-size:10px}.lead{font-size:1rem}}@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}}
.nav-group{position:relative}.nav-group summary{cursor:pointer;list-style:none}.nav-group div{display:none;position:absolute;right:0;top:2rem;background:var(--warm);border:1px solid var(--line);min-width:13rem;padding:.7rem;z-index:20}.nav-group[open] div{display:grid;gap:.35rem}.nav-group div a{white-space:nowrap}
.field-error{color:#9b2c2c;font-size:.86rem;margin:.25rem 0} [aria-invalid="true"]{border-color:#9b2c2c!important}
.button.outline{background:transparent;color:var(--navy);border-color:var(--navy)}
.relationship{display:grid;grid-template-columns:repeat(3,1fr);gap:1px;list-style:none;padding:0;margin:36px 0 0;background:var(--line);border:1px solid var(--line)}
.relationship li{background:#fff;padding:16px;text-align:center;font-weight:700;color:var(--navy)}
.confirmed-content{max-width:820px;margin:auto}
.confirmed-content>h2{margin:2.6em 0 .7em;padding-top:.25em}
.confirmed-content>h2:first-child{margin-top:0}
.confirmed-content h3{margin-top:1.8em}
.confirmed-content p,.confirmed-content li{line-height:1.8}
.confirmed-content ul,.confirmed-content ol{padding-left:1.4em}
.confirmed-content table{width:100%;border-collapse:collapse;margin:26px 0;display:block;overflow-x:auto}
.confirmed-content th,.confirmed-content td{min-width:180px;padding:14px 16px;border:1px solid var(--line);vertical-align:top;text-align:left}
.confirmed-content th{background:var(--paper);color:var(--navy)}
.confirmed-content a{color:#285d76;font-weight:700;text-underline-offset:3px}
.confirmed-content blockquote{margin:24px 0;padding:18px 22px;border-left:4px solid var(--primary);background:var(--blue-bg)}
.home-content{max-width:1100px}
.home-content>h2{margin-top:3em;padding:.7em .85em;background:var(--blue-bg);border-left:5px solid var(--primary)}
.home-card-grid,.role-grid{display:grid;gap:20px;list-style:none;padding:0!important;margin:26px 0 34px}
.home-card-grid{grid-template-columns:repeat(3,minmax(0,1fr))}
.home-card-grid>li,.home-card-grid>article,.role-grid>li{min-width:0;padding:26px;border:1px solid var(--line);border-radius:8px;background:#fff}
.home-card-grid p,.role-grid p{margin:0}.home-card-grid p+p{margin-top:12px}
.home-card-grid a{display:inline-block;text-decoration-thickness:1px}
.fee-grid dl,.fee-grid dd{margin:0}.fee-grid dl{display:grid;gap:18px}.fee-grid dl>div{display:grid;gap:3px}.fee-grid dt{color:#64717a;font-size:.82rem;font-weight:700;letter-spacing:.04em}.fee-grid dd{line-height:1.65}.fee-grid .fee-amount{margin-top:2px;padding-top:16px;border-top:1px solid var(--line)}.fee-grid .fee-amount dd{color:var(--primary);font-size:1.7rem;font-weight:700;line-height:1.35}.fee-grid .fee-amount span{margin-left:.2em;color:#64717a;font-size:.8rem;font-weight:400}.fee-detail-link{margin:0 0 34px;text-align:right}
.role-grid{grid-template-columns:repeat(2,minmax(0,1fr))}
.role-grid>li{border-top:4px solid var(--primary)}
.consult-card-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:20px;margin-top:26px}
.consult-card-grid article{display:flex;flex-direction:column;min-width:0;padding:30px;border-radius:8px;background:var(--dark);color:#fff}
.consult-card-grid article p:first-child{margin:0;color:#cfe0dc;font-size:.88rem;font-weight:700;letter-spacing:.04em}
.consult-card-grid article p:nth-child(2){margin:.45rem 0;font-size:1.25rem;font-weight:700;line-height:1.5}
.consult-card-grid article p:last-child{margin-top:auto;padding-top:14px}.consult-card-grid a{color:#fff}
.confirmed-content>h3[id="注意"],.confirmed-content>h3[id="重要"],.confirmed-content>h3[id="結論"]{margin-top:2.2em;padding:16px 20px;background:var(--alert-bg);border-left:4px solid var(--alert);color:#733b35}
.confirmed-content>h3[id="注意"]+p,.confirmed-content>h3[id="重要"]+p,.confirmed-content>h3[id="結論"]+p{margin-top:-1em;padding:0 20px 18px;background:var(--alert-bg)}
.role-information{margin:3.2em 0;padding:24px 28px;background:var(--blue-bg);border-left:4px solid var(--primary)}
.role-information>h2{margin:0 0 .7em;padding:0}.role-information>:last-child{margin-bottom:0}
@media(max-width:700px){.relationship{grid-template-columns:1fr}.confirmed-content>h2{margin-top:2em}.confirmed-content table{font-size:14px}}
@media(max-width:1100px){.home-card-grid{grid-template-columns:repeat(2,minmax(0,1fr))}}
@media(max-width:700px){.home-content>h2{padding:.65em .7em}.home-card-grid,.role-grid,.consult-card-grid{grid-template-columns:1fr}.home-card-grid>li,.home-card-grid>article,.role-grid>li,.consult-card-grid article{padding:22px}.role-information{margin:2.4em 0;padding:20px}}
.article-index>label{display:grid;gap:8px;max-width:680px}.article-index input[type=search]{min-height:50px;padding:12px 14px;border:1px solid #89969d;font:inherit}.article-index fieldset{border:0;padding:18px 0;display:flex;gap:8px;flex-wrap:wrap}.article-index legend{font-weight:700;margin-bottom:8px}.filter{min-height:44px;padding:8px 14px;border:1px solid var(--line);background:#fff;color:var(--navy)}.filter.active{background:var(--navy);color:#fff;border-color:var(--navy)}.article-cards{display:grid;grid-template-columns:repeat(3,1fr);gap:22px}.article-cards article{padding:24px;border:1px solid var(--line);border-radius:7px;background:var(--paper)}.no-results{padding:28px;background:var(--paper)}@media(max-width:900px){.article-cards{grid-template-columns:repeat(2,1fr)}}@media(max-width:600px){.article-cards{grid-template-columns:1fr}}
.profile-photo{max-width:420px;margin:0 auto 50px}.profile-photo img{display:block;width:100%;height:auto}.profile-photo figcaption{text-align:center;padding:8px;color:#64717a}
.breadcrumb{display:flex;gap:8px;align-items:center;flex-wrap:wrap;margin-bottom:16px;color:#64717a;font-size:13px}.breadcrumb a{color:#285d76}
.hero-copy{max-width:900px;margin-top:1.25rem}.hero-copy>p{font-size:1.06rem;line-height:1.85}.hero-copy .conclusion{margin-top:1.5rem;padding:1.2rem 1.4rem;background:#fff;border-left:4px solid var(--primary)}.hero-copy .conclusion h2{margin-top:0;font-size:1.2rem}
.article-search{display:flex;align-items:end;gap:.75rem;margin-bottom:1rem}.article-search label{display:grid;gap:8px;flex:1;max-width:680px}.article-search .button{margin:0;white-space:nowrap}.pagination{display:flex;gap:.5rem;justify-content:center;margin-top:2rem}.pagination button{min-width:2.75rem;padding:.65rem;border:1px solid var(--line);background:#fff}.pagination button[aria-current="page"]{background:var(--navy);color:#fff}.faq-related{margin-top:3rem}.faq-related h3{margin-top:1.75rem}
@media(max-width:600px){.article-search{display:grid;align-items:stretch}.article-search .button{width:100%}}
.footer-grid nav{gap:20px 28px}
.footer-grid nav section{display:grid;align-content:start;gap:10px}
.footer-grid nav section>strong{margin-bottom:4px}

/* Zero-base design study: Shell professional editorial system */
:root{--primary:#17483f;--dark:#102f2a;--ink:#1d2a27;--warm:#fbfaf6;--paper:#f2f0e8;--blue-bg:#e9f0ec;--line:#d3dbd5;--alert:#985341;--alert-bg:#f8efea;--gold:#aa8252;--sage:#789488;--navy:var(--dark);--copper:var(--gold)}
body{background:var(--warm);font-family:"Noto Sans JP","Yu Gothic",YuGothic,"Hiragino Kaku Gothic ProN",sans-serif;letter-spacing:.015em}
h1,h2,h3{letter-spacing:-.025em}.wrap{width:min(1240px,calc(100% - 96px))}
.site-header{height:94px;padding:0 max(42px,calc((100vw - 1440px)/2));background:rgba(251,250,246,.96);border-color:#102f2a24}
.brand strong{font-family:"Yu Mincho","Hiragino Mincho ProN",serif;font-size:25px;letter-spacing:.08em}.brand small{margin-top:2px;color:#53645f;letter-spacing:.13em}
.desktop-nav{gap:24px}.desktop-nav>a:not(.button),.nav-group summary{position:relative;color:#31433e;font-size:13px;font-weight:600;letter-spacing:.04em}.desktop-nav>a:not(.button):after{position:absolute;right:0;bottom:-9px;left:0;height:1px;background:var(--primary);content:"";transform:scaleX(0);transform-origin:right;transition:transform .25s ease}.desktop-nav>a:hover:after{transform:scaleX(1);transform-origin:left}
.button{min-height:54px;padding:12px 25px;border-radius:0;gap:22px;background:var(--primary);border-color:var(--primary);letter-spacing:.04em}.button:hover{background:var(--dark)}
.home-hero{overflow:hidden;padding:0;background:var(--dark);border:0;color:#f9f7f1}.home-hero:before{position:absolute;inset:0;background:radial-gradient(circle at 72% 18%,#315e5240,transparent 34%),linear-gradient(120deg,transparent 65%,#ffffff07 65%);content:""}.home-hero-grid{display:grid;grid-template-columns:minmax(0,1.25fr) minmax(340px,.75fr);gap:8vw;align-items:center;min-height:720px;padding-top:76px;padding-bottom:82px}.home-hero-copy{position:relative}.home-hero .eyebrow{color:#b9c9c3;font-size:11px;letter-spacing:.22em}.hero-kicker{margin:30px 0 12px;color:#dbe4e0;font-size:15px}.home-hero h1{margin:.1em 0 .55em;color:#fff;font-family:"Yu Mincho","Hiragino Mincho ProN",serif;font-size:clamp(3.35rem,5.4vw,5.4rem);font-weight:500;line-height:1.22;letter-spacing:.035em}.home-hero h1 em{color:#d8c09e;font-style:normal}.home-hero .lead{max-width:720px;color:#d6dfdb;font-size:16px;line-height:2}.home-hero .actions{align-items:center;margin-top:36px}.home-hero .quiet-link{display:inline-flex;gap:15px;align-items:center;padding:14px 8px;color:#fff;font-size:14px;text-decoration:none;border-bottom:1px solid #ffffff55}
.deadline-panel{position:relative;padding:42px 40px;background:#f6f3eb;color:var(--ink);box-shadow:0 26px 80px #071a1666}.deadline-panel:before{position:absolute;top:0;right:0;width:80px;height:5px;background:var(--gold);content:""}.deadline-panel .panel-label{margin:0 0 15px;color:var(--gold);font-size:10px;font-weight:700;letter-spacing:.2em}.deadline-panel h2{margin:0 0 36px;color:var(--dark);font-family:"Yu Mincho","Hiragino Mincho ProN",serif;font-size:clamp(1.6rem,2.4vw,2.1rem);font-weight:500;line-height:1.55}.track{position:relative;padding:18px 0 22px;border-top:1px solid var(--line)}.track span,.track strong{display:block}.track span{color:#65736e;font-size:11px;letter-spacing:.08em}.track strong{margin-top:4px;font-size:15px}.track i{position:absolute;right:0;bottom:9px;left:0;height:3px;background:#d5ded9}.track i:after{position:absolute;right:0;width:10px;height:10px;margin-top:-3px;background:currentColor;border-radius:50%;content:""}.legal-track i{width:78%;color:var(--sage)}.tax-track i{width:100%;color:var(--gold)}.deadline-mark{display:flex;align-items:baseline;gap:7px;margin:24px 0 15px;color:var(--dark)}.deadline-mark small{align-self:center;padding:3px 7px;background:var(--dark);color:#fff}.deadline-mark strong{font-family:Georgia,serif;font-size:56px;font-weight:400;line-height:1}.deadline-mark span{font-weight:700}.deadline-panel>p:last-child{margin:0;color:#586761;font-size:13px;line-height:1.8}
.trust-strip{border-bottom:1px solid var(--line);background:#fff}.trust-strip .wrap{display:grid;grid-template-columns:300px 1fr auto;gap:36px;align-items:center;min-height:92px}.trust-strip p{margin:0}.trust-strip p:first-child{display:flex;gap:18px;align-items:center}.trust-strip p:first-child span{color:#7c8b85;font-size:11px;letter-spacing:.12em}.trust-strip p:first-child strong{font-family:"Yu Mincho","Hiragino Mincho ProN",serif;font-size:17px;letter-spacing:.08em}.trust-strip p:nth-child(2){color:#64736e;font-size:13px}.trust-strip a{display:flex;gap:14px;color:var(--primary);font-size:13px;font-weight:700;text-decoration:none}
.home-intro{padding:118px 0 46px}.home-intro>.wrap{display:grid;grid-template-columns:180px 1fr;column-gap:60px}.section-number{grid-row:1/4;margin:10px 0;color:var(--gold);font-size:11px;font-weight:700;letter-spacing:.16em}.home-intro h2{max-width:850px;margin:0;color:var(--dark);font-family:"Yu Mincho","Hiragino Mincho ProN",serif;font-size:clamp(2.1rem,4vw,3.25rem);font-weight:500;line-height:1.55}.home-intro>.wrap>p:not(.section-number){max-width:820px;margin:28px 0;color:#4f5f5a;line-height:2}
.relationship{grid-column:2;grid-template-columns:repeat(3,1fr);margin:55px 0 0;background:transparent;border:0;border-top:1px solid var(--dark)}.relationship li{position:relative;padding:25px 24px 28px 0;background:transparent;color:var(--dark);text-align:left;border-right:1px solid var(--line)}.relationship li+li{padding-left:25px}.relationship li span,.relationship li strong,.relationship li small{display:block}.relationship li span{color:var(--gold);font-family:Georgia,serif;font-size:13px}.relationship li strong{margin:12px 0 3px;font-family:"Yu Mincho","Hiragino Mincho ProN",serif;font-size:20px}.relationship li small{color:#74817d}
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