:root{color-scheme:light;--blue-950:#073967;--blue-850:#004e98;--blue-700:#1477b8;--blue-100:#eaf5fd;--sand:#fbf9f6;--ice:#f5fafe;--ink:#2f3338;--muted:#68737d;--line:#e2e8ee;--paper:#fff;--accent:#d46b57;font-family:Noto Sans JP,Yu Gothic,Hiragino Kaku Gothic ProN,Arial,sans-serif}*{box-sizing:border-box}html{background:var(--blue-950);scroll-behavior:smooth;scroll-padding-top:76px}body{color:var(--ink);font-feature-settings:"palt";background:#f4f6fa;margin:0;font-weight:400;line-height:1.95}::selection{color:var(--blue-950);background:#cfe7f8}a{color:inherit;text-decoration:none}p,h1,h2,h3{margin-top:0}.container{width:min(1080px,100% - 56px);margin:0 auto}.narrow{max-width:900px}.section{padding:112px 0}.section-center{text-align:center}.eyebrow{color:var(--blue-700);letter-spacing:.2em;margin-bottom:10px;font-size:13px;font-weight:700}h1{letter-spacing:.05em;margin-bottom:24px;font-size:clamp(40px,4.8vw,58px);font-weight:800;line-height:1.38}h1 span{white-space:nowrap;display:block}h2{color:var(--blue-850);letter-spacing:.08em;margin-bottom:20px;font-size:clamp(28px,3vw,38px);font-weight:700;line-height:1.5}h3{color:var(--blue-950)}.lead{color:var(--muted);font-size:16px}.muted{color:var(--muted)}.site-header{z-index:20;height:76px;box-shadow:none;backdrop-filter:none;background:#fff0;border-bottom:1px solid #0000;transition:background .18s,border-color .18s,box-shadow .18s;position:fixed;top:0;left:0;right:0}.site-header.is-scrolled{backdrop-filter:blur(10px);background:#ffffffeb;border-bottom-color:#e2e8eee6;box-shadow:0 10px 28px #19375314}.header-inner{z-index:1;justify-content:space-between;align-items:center;gap:24px;height:100%;display:flex;position:relative}.brand{min-width:0;color:var(--ink);letter-spacing:.05em;align-items:center;gap:16px;font-size:18px;font-weight:700;display:flex}.brand-text{gap:1px;display:grid}.brand-name{line-height:1.25}.site-header:not(.is-scrolled) .brand-name{color:#fff;text-shadow:0 2px 10px #07396738}.brand-sub{color:#ffffffeb;letter-spacing:.08em;text-shadow:0 1px 8px #0739673d;font-size:10px;font-weight:500}.site-header.is-scrolled .brand-sub{color:var(--blue-700);text-shadow:none}.brand-logo{background:#fff;flex:none;width:46px;height:46px;transition:background .18s;mask:url(/brand-logo.svg) 50%/contain no-repeat}.site-header.is-scrolled .brand-logo,.site-header.is-menu-open .brand-logo,.privacy-page .site-header .brand-logo{background:var(--blue-850)}.main-nav{color:var(--ink);letter-spacing:.12em;align-items:center;gap:28px;font-size:12px;font-weight:700;display:flex}.main-nav a{transition:color .16s,background .16s}.site-header:not(.is-scrolled) .main-nav a:not(.nav-cta){color:#fff;text-shadow:0 2px 10px #07396738}.main-nav a:hover{color:var(--blue-850)}.nav-cta{border:1px solid var(--blue-850);min-height:34px;color:var(--blue-850);background:#ffffffd1;border-radius:999px;align-items:center;padding:0 16px;display:inline-flex}.site-header:not(.is-scrolled) .nav-cta{border-color:#0000}.site-header.is-scrolled .nav-cta{border-color:var(--blue-850);background:var(--blue-850);color:#fff}.menu-toggle,.mobile-menu{display:none}.hero{background:#073967;height:100svh;position:relative;overflow:hidden}.hero:after{z-index:1;content:"";pointer-events:none;background:linear-gradient(#0739670a,#07396733);position:absolute;inset:0}.hero-image{z-index:0;object-fit:cover;object-position:42% center;width:100%;height:100%;position:absolute;inset:0}.hero-inner{z-index:2;color:#fff;justify-content:center;align-items:center;height:100%;padding:102px 0 70px;display:flex;position:relative}.hero-copy{text-align:center;width:min(720px,100%);margin:0 auto;padding-top:28px}.hero h1{color:#fff;text-align:center;text-shadow:0 3px 18px #07396747}.hero-actions{flex-wrap:wrap;justify-content:center;gap:14px;margin-top:34px;display:flex}.hero-message,.mobile-only{display:none}.button{min-width:188px;min-height:50px;font:inherit;cursor:pointer;letter-spacing:.08em;border:1px solid #0000;border-radius:999px;justify-content:center;align-items:center;padding:12px 24px;font-weight:800;display:inline-flex}.button-primary{background:var(--blue-850);color:#fff}.button-outline{border-color:var(--line);color:var(--blue-850);background:#fff}.reveal{transform-origin:50%}.reveal-ready .reveal{opacity:0;transition:opacity .72s,transform .72s cubic-bezier(.2,.8,.2,1);transition-delay:var(--reveal-delay,0s);will-change:opacity, transform;transform:scale(.96)}.reveal-ready .reveal.is-visible{opacity:1;transform:scale(1)}@media (prefers-reduced-motion:reduce){.reveal-ready .reveal{opacity:1;transition:none;transform:none}}.about{background:#fff}.about-lead{color:var(--ink);margin:0 auto 18px;font-size:clamp(17px,1.8vw,21px);font-weight:700;line-height:2.05}.desktop-only{display:block}.partner-note{justify-items:center;gap:12px;margin-top:34px;display:inline-grid}.partner-banner{border:1px solid var(--line);background:#fff;border-radius:8px;width:min(300px,100%);transition:box-shadow .16s,transform .16s;display:block;overflow:hidden;box-shadow:0 10px 24px #1937530f}.partner-banner:hover{transform:translateY(-1px);box-shadow:0 14px 30px #1937531a}.partner-banner img{width:100%;height:auto;display:block}.strength-grid{grid-template-columns:repeat(3,1fr);gap:24px;margin-top:52px;display:grid}.info-card{border:1px solid var(--line);background:#fff;border-radius:24px;min-height:250px;padding:36px 30px;box-shadow:0 10px 26px #1937530d}.card-number{color:var(--blue-700);letter-spacing:.18em;margin-bottom:24px;font-weight:900;display:block}.info-card p{color:var(--muted);margin-bottom:0;font-size:15px}.services{background:#f4f6fa}.service-grid{grid-template-columns:repeat(6,1fr);gap:20px;margin-top:42px;display:grid}.service-card{background-position:50%;background-size:cover;border-radius:12px;grid-column:span 2;min-height:380px;overflow:hidden}.service-card:nth-child(4){grid-column:2/span 2}.service-card:nth-child(5){grid-column:4/span 2}.service-card>div{color:#fff;background:linear-gradient(#0739670d,#073967eb);flex-direction:column;justify-content:flex-end;min-height:380px;padding:26px;display:flex}.service-card span{letter-spacing:.2em;margin-bottom:auto;font-size:13px;font-weight:900}.service-card h3{color:#fff;margin-bottom:12px;font-size:20px}.service-card p{margin-bottom:0;font-size:13px}.service-accounting{background-image:url(/images/services/accounting.webp)}.service-startup{background-image:url(/images/services/startup.webp)}.service-cloud{background-image:url(/images/services/cloud-accounting.webp)}.service-return{background-image:url(/images/services/cashflow.webp)}.service-inheritance{background-image:url(/images/services/succession.webp)}.profile{background:#fff}.profile-heading{margin-bottom:58px}.profile-grid{grid-template-columns:410px minmax(0,1fr);align-items:start;gap:clamp(48px,7vw,88px);display:grid}.profile-message{color:var(--ink);padding-top:0;font-size:15px;font-weight:600;line-height:2.15;position:relative}.profile-message h3{color:var(--blue-850);letter-spacing:.06em;margin-bottom:28px;font-size:clamp(22px,2.4vw,30px);line-height:1.65}.profile-message p{margin-bottom:24px}.profile-message p:last-child{margin-bottom:0}.profile-card{text-align:center;justify-items:center;display:grid}.profile-photo{object-fit:contain;width:min(100%,340px);height:auto;display:block}.profile-intro{margin-top:26px}.profile-bio{width:100%;color:var(--muted);text-align:left;margin-top:22px}.profile-name{color:var(--blue-850);letter-spacing:.08em;margin-bottom:4px;font-size:clamp(28px,3vw,36px);line-height:1.35}.profile-roman{color:var(--blue-700);letter-spacing:.22em;margin-bottom:0;font-size:13px;font-weight:400}.profile-bio p{margin-bottom:14px;font-size:14px;line-height:2}.profile-partner{justify-items:center;width:100%;margin:42px auto 0;display:grid}.credential{color:var(--blue-700);margin-bottom:12px;font-weight:800}.flow{background:#f4f6fa}.flow-list{color:var(--blue-850);grid-template-columns:repeat(4,minmax(0,1fr));align-items:center;gap:clamp(26px,3.9vw,42px);margin:54px 0 0;padding:0;list-style:none;display:grid}.flow-list li{--flow-connector:clamp(26px, 3.9vw, 42px);--flow-arrow-clearance:19px;--flow-arrow-size:20px;--flow-arrow-stem-overlap:14px;z-index:1;aspect-ratio:1;border:4px solid var(--blue-850);text-align:center;background:#fff;border-radius:50%;flex-direction:column;justify-content:center;align-items:center;width:100%;max-width:250px;margin:0 auto;padding:clamp(20px,2.4vw,26px);display:flex;position:relative;box-shadow:0 18px 40px #0739670f}.flow-list li:not(:last-child):after{width:var(--flow-connector);background:var(--blue-850);content:"";height:4px;position:absolute;top:50%;left:100%;transform:translateY(-50%)}.flow-list li:nth-child(3):before{top:50%;left:calc(100% + var(--flow-connector) - var(--flow-arrow-clearance) - (var(--flow-arrow-size) / 2));width:var(--flow-arrow-size);height:var(--flow-arrow-size);border-top:4px solid var(--blue-850);border-right:4px solid var(--blue-850);content:"";position:absolute;transform:translateY(-50%)rotate(45deg)}.flow-list li:nth-child(3):after{width:calc(var(--flow-connector) - var(--flow-arrow-clearance) + var(--flow-arrow-stem-overlap))}.flow-step{color:var(--muted);letter-spacing:.02em;margin-bottom:clamp(10px,1.4vw,16px);font-size:clamp(15px,1.7vw,20px);font-weight:800;line-height:1}.flow-icon{width:clamp(58px,7vw,78px);height:clamp(58px,7vw,78px);color:var(--blue-700);place-items:center;margin-bottom:clamp(12px,1.6vw,18px);display:grid}.flow-icon-svg{width:100%;height:100%}.flow-list h3{color:var(--ink);letter-spacing:.04em;margin:0;font-size:clamp(17px,1.7vw,21px);font-weight:800;line-height:1.45}.contact{background:#fff}.contact-grid{align-items:start;gap:42px;width:min(760px,100% - 28px);display:grid}.contact-form{border:1px solid var(--line);background:#fff;border-radius:24px;gap:15px;padding:30px;display:grid;box-shadow:0 18px 42px #19375314}.contact-form label{gap:7px;font-weight:800;display:grid}.field-label{align-items:center;gap:8px;display:inline-flex}.required{background:var(--blue-850);color:#fff;letter-spacing:.08em;border-radius:2px;place-items:center;min-width:34px;padding:1px 5px 2px;font-size:11px;font-weight:700;line-height:1.4;display:inline-grid}.contact-form input,.contact-form select,.contact-form textarea{border:1px solid var(--line);width:100%;color:var(--ink);font:inherit;background:#fff;border-radius:12px;padding:12px 13px}.contact-form textarea{resize:vertical;min-height:160px}.honeypot{position:absolute;left:-9999px}.turnstile-field{justify-content:center;align-items:center;min-height:65px;display:flex}.policy-note,.check-label{color:var(--muted);font-size:14px;font-weight:400}.policy-note{text-align:center}.policy-note a,.check-label a{color:var(--blue-850);text-underline-offset:3px;text-decoration:underline}.check-label{color:var(--ink);justify-content:center;align-items:flex-start;font-weight:700;grid-template-columns:none!important;gap:10px!important;display:flex!important}.check-label input{accent-color:var(--blue-850);width:auto;margin-top:7px}.form-submit{width:100%}.form-submit:disabled{cursor:wait;opacity:.65}.form-status{border:1px solid var(--line);color:var(--ink);text-align:center;background:#f4f6fa;border-radius:8px;margin:0;padding:12px 14px;font-size:14px;font-weight:700;line-height:1.7}.form-status[data-type=error]{color:#8f2929;background:#fff6f6;border-color:#d7a2a2}.privacy-page{background:#fff}.privacy-page .site-header{position:sticky}.privacy-main{background:#fff}.privacy-hero{background:#fff;padding:92px 0 76px}.privacy-hero h1{color:var(--blue-850);letter-spacing:.08em;margin-bottom:18px;font-size:clamp(34px,4vw,48px);line-height:1.35}.privacy-hero p:last-child{width:min(760px,100%);color:var(--muted);margin:0 auto;font-size:15px;line-height:2}.not-found-hero{align-items:center;min-height:calc(100svh - 76px);display:grid}.not-found-page .privacy-hero h1{text-shadow:none}.not-found-button{margin-top:18px}.contact-complete-message{width:min(760px,100%);color:var(--muted);margin:0 auto;line-height:2}.privacy-body{padding:72px 0 104px}.privacy-content{color:var(--ink)}.privacy-content section{border-bottom:1px solid var(--line);padding:34px 0}.privacy-content section:first-child{padding-top:0}.privacy-content h2{color:var(--blue-950);letter-spacing:.04em;margin-bottom:14px;font-size:21px;line-height:1.55}.privacy-content p,.privacy-content li{color:var(--muted);font-size:15px;line-height:2.05}.privacy-content p{margin-bottom:0}.privacy-content ul{gap:8px;margin:14px 0 0;padding-left:1.35em;display:grid}.privacy-contact{font-weight:700;color:var(--ink)!important;margin-top:14px!important}.privacy-end{color:var(--muted);text-align:right;margin:38px 0 0}.site-footer{background:var(--blue-950);color:#ffffffd1}.footer-grid{grid-template-columns:1fr auto;align-items:center;gap:40px;padding:52px 0;display:grid}.site-footer h2{color:#fff;margin-bottom:12px;font-size:26px}.site-footer p{margin-bottom:6px}.footer-links{gap:22px;font-weight:800;display:flex}.copyright{color:#ffffffb8;text-align:center;border-top:1px solid #ffffff24;margin:0;padding:18px;font-size:13px}@media (width<=900px){html{scroll-padding-top:62px}.container{width:min(100% - 28px,660px)}.section{padding:72px 0}.site-header{backdrop-filter:none;background:#fff0;height:62px}.site-header.is-scrolled,.site-header.is-menu-open{backdrop-filter:blur(10px);background:#ffffffe6}.header-inner{flex-direction:row;align-items:center;gap:16px;min-height:62px;padding:0}.brand{max-width:calc(100% - 58px);color:var(--blue-950);font-size:14px}.brand-logo{width:42px;height:42px}.site-header.is-menu-open .brand-name{color:var(--ink);text-shadow:none}.brand-sub{color:#ffffffeb;font-size:9px}.site-header.is-scrolled .brand-sub,.site-header.is-menu-open .brand-sub{color:var(--blue-700)}.main-nav{display:none}.menu-toggle{width:42px;height:38px;box-shadow:none;cursor:pointer;background:0 0;border:0;border-radius:0;place-items:center;margin-left:auto;display:grid}.menu-toggle span{background:var(--blue-850);width:24px;height:2px;transition:transform .16s;display:block}.site-header:not(.is-scrolled):not(.is-menu-open) .menu-toggle span{background:#fff}.menu-toggle span+span{margin-top:-11px}.site-header.is-menu-open .menu-toggle span:first-child{transform:translateY(5px)rotate(35deg)}.site-header.is-menu-open .menu-toggle span:last-child{transform:translateY(-5px)rotate(-35deg)}.mobile-menu{opacity:0;visibility:hidden;pointer-events:none;background:#fffffff5;border:1px solid #e2e8eef2;border-radius:22px;gap:0;transition:opacity .16s,transform .16s,visibility .16s;display:grid;position:absolute;top:calc(100% + 8px);left:0;right:0;overflow:hidden;transform:translateY(-8px);box-shadow:0 20px 42px #19375321}.site-header.is-menu-open .mobile-menu{visibility:visible;pointer-events:auto;opacity:1!important;transform:translateY(0)!important}.mobile-menu a{border-bottom:1px solid var(--line);min-height:58px;color:var(--ink);letter-spacing:.16em;justify-content:space-between;align-items:center;padding:0 20px;font-size:14px;font-weight:700;display:flex}.mobile-menu a:last-child{color:var(--blue-850);border-bottom:0}.mobile-menu span{color:var(--blue-700);letter-spacing:.1em;font-size:12px}.hero{height:100svh}.hero:after{background:linear-gradient(#05395e0a 0%,#05395e14 45%,#05395e61 100%)}.hero-image{object-position:33% center}.hero-inner{justify-content:center;align-items:center;height:100%;padding:0 0 34px}h1{color:#fff;letter-spacing:.12em;text-align:center;text-shadow:0 2px 16px #07396742;font-size:clamp(22px,6vw,26px);line-height:2.05}.hero-message{color:#fffffff0;letter-spacing:.16em;text-align:center;text-shadow:0 2px 14px #07396747;margin:14px auto 0;font-size:15px;font-weight:700;line-height:2.1;display:none}.mobile-only{display:block}.desktop-only{display:none}.button{width:100%;min-width:0;min-height:46px;padding:10px 12px;font-size:13px}.hero-actions{grid-template-columns:1fr 1fr;gap:10px;width:min(100vw - 28px,360px);margin:28px auto 0;display:grid;position:static}.hero-copy{width:min(360px,100%);margin:64px auto 0;padding-top:0}.strength-grid,.service-grid,.profile-grid,.flow-list,.contact-grid,.footer-grid{grid-template-columns:1fr}.service-grid{gap:14px}.service-card,.service-card:nth-child(4),.service-card:nth-child(5){grid-column:auto}.service-card,.service-card>div{min-height:310px}.profile-grid{grid-template-columns:1fr;gap:38px}.profile-heading{margin-bottom:40px}.profile-message{border-top:1px solid #1477b838;order:2;padding-top:30px;font-size:14px;line-height:2.05}.profile-card{order:1}.profile-photo{object-fit:contain;width:min(100%,320px);height:auto;margin:0 auto}.profile-intro{text-align:center;margin-top:24px}.profile-name{font-size:34px}.profile-roman{font-size:12px}.profile-bio{max-width:520px;margin:20px auto 0}.flow-list{gap:0;max-width:430px;margin:36px auto 0}.flow-list li{aspect-ratio:auto;width:100%;max-width:none;min-height:78px;box-shadow:none;text-align:left;background:0 0;border:0;border-radius:0;grid-template-columns:54px 72px 1fr;align-items:center;gap:14px;padding:13px 0;display:grid}.flow-list li:not(:last-child):after,.flow-list li:last-child:after{content:"";background:0 0;border-top:1px dotted #0739676b;width:auto;height:0;position:absolute;inset:auto 0 0 72px;transform:none}.flow-list li:nth-child(3):before{content:none}.flow-step{color:#a2abb4;letter-spacing:.06em;grid-area:1/2;margin-bottom:0;font-size:12px}.flow-icon{border:2px solid var(--blue-700);background:#ffffff9e;border-radius:50%;grid-area:1/1;width:46px;height:46px;margin-bottom:0}.flow-icon-svg{width:25px;height:25px}.flow-list h3{white-space:nowrap;grid-area:1/3;margin:0;font-size:15px;line-height:1.45}.contact-form{padding:22px}.privacy-hero{padding:72px 0 54px}.not-found-hero{min-height:calc(100svh - 62px)}.privacy-body{padding:54px 0 78px}.privacy-content section{padding:28px 0}.privacy-content h2{font-size:19px}.partner-banner{width:100%;max-width:300px}.footer-links{flex-direction:column;gap:10px}}