*, *::before, *::after {
  margin: 0;
  padding: 0;
  box-sizing: border-box;
}

html {
  font-size: 20px;
  scroll-behavior: smooth;
  scroll-padding-top: 70px;
}

body {
  font-family: "Zen Kaku Gothic New", "Noto Sans JP", "Hiragino Kaku Gothic Pro", "Yu Gothic", YuGothic, sans-serif;
  color: #444444;
  line-height: 1.8;
  background: #ffffff;
  -webkit-font-smoothing: antialiased;
}

img {
  max-width: 100%;
  height: auto;
  vertical-align: bottom;
}

a {
  color: inherit;
  text-decoration: none;
}

ul, ol {
  list-style: none;
}

table {
  border-collapse: collapse;
  width: 100%;
}

strong {
  font-weight: 700;
}

.l-inner {
  max-width: 960px;
  margin: 0 auto;
  padding: 0 20px;
}

.l-page {
  overflow: hidden;
}

.l-header {
  position: fixed;
  top: 0;
  left: 0;
  right: 0;
  z-index: 1000;
  background: rgba(255, 255, 255, 0.97);
  transition: box-shadow 0.4s ease;
}
.l-header.is-scrolled {
  box-shadow: 0 4px 16px rgba(0, 0, 0, 0.08);
}

.l-header__inner {
  display: flex;
  align-items: center;
  justify-content: space-between;
  max-width: 960px;
  margin: 0 auto;
  padding: 0 20px;
  height: 70px;
}
@media (max-width: 568px) {
  .l-header__inner {
    height: 56px;
  }
}

.l-header__logo a {
  display: flex;
  align-items: center;
}

.l-header__logo-img {
  height: 56px;
  width: auto;
}
@media (max-width: 568px) {
  .l-header__logo-img {
    height: 44px;
  }
}

@media (max-width: 768px) {
  .l-header__nav {
    position: fixed;
    top: 0;
    right: -100%;
    width: 80%;
    max-width: 340px;
    height: 100vh;
    background: #333333;
    padding: 80px 32px 40px;
    transition: right 0.4s ease;
    z-index: 998;
  }
  .l-header__nav.is-open {
    right: 0;
  }
}

.l-header__nav-list {
  display: flex;
  gap: 20px;
}
@media (max-width: 768px) {
  .l-header__nav-list {
    flex-direction: column;
    gap: 0;
  }
}

.l-header__nav-item a {
  font-size: 16px;
  font-weight: 500;
  color: #444444;
  transition: color 0.4s ease;
  white-space: nowrap;
}
.l-header__nav-item a:hover {
  color: #e1743c;
}
@media (max-width: 768px) {
  .l-header__nav-item a {
    display: block;
    padding: 14px 0;
    color: #fff;
    border-bottom: 1px solid rgba(255, 255, 255, 0.12);
    font-size: 1rem;
  }
}

.l-header__hamburger {
  display: none;
  background: none;
  border: none;
  width: 28px;
  height: 22px;
  position: relative;
  cursor: pointer;
  z-index: 1001;
}
@media (max-width: 768px) {
  .l-header__hamburger {
    display: block;
  }
}
.l-header__hamburger span {
  display: block;
  width: 100%;
  height: 2px;
  background: #333333;
  position: absolute;
  left: 0;
  transition: 0.4s ease;
}
.l-header__hamburger span:nth-child(1) {
  top: 0;
}
.l-header__hamburger span:nth-child(2) {
  top: 50%;
  transform: translateY(-50%);
}
.l-header__hamburger span:nth-child(3) {
  bottom: 0;
}
.l-header__hamburger.is-active span:nth-child(1) {
  top: 50%;
  transform: translateY(-50%) rotate(45deg);
}
.l-header__hamburger.is-active span:nth-child(2) {
  opacity: 0;
}
.l-header__hamburger.is-active span:nth-child(3) {
  bottom: 50%;
  transform: translateY(50%) rotate(-45deg);
}

.l-fixed-cta {
  display: none;
  position: fixed;
  bottom: 0;
  left: 0;
  right: 0;
  padding: 10px 16px;
  background: rgba(255, 255, 255, 0.96);
  box-shadow: 0 -2px 10px rgba(0, 0, 0, 0.1);
  z-index: 999;
}
@media (max-width: 568px) {
  .l-fixed-cta {
    display: block;
  }
}

.c-btn {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  gap: 8px;
  font-family: "Noto Sans JP", Roboto, "Hiragino Kaku Gothic Pro", "Yu Gothic", YuGothic, sans-serif;
  font-weight: 700;
  border: none;
  cursor: pointer;
  transition: all 0.4s ease;
  text-align: center;
  white-space: nowrap;
}

.c-btn--header {
  background: linear-gradient(92deg, #ea9163 4.01%, #e1743c 50.34%, #c9561c 96.67%);
  color: #fff;
  border-radius: 40px;
  font-weight: bold;
  transition: opacity 0.4s ease, transform 0.4s ease;
}
.c-btn--header:hover {
  opacity: 0.88;
  transform: translateY(-2px);
}
.c-btn--header {
  padding: 8px 24px;
  font-size: 16px;
}
@media (max-width: 768px) {
  .c-btn--header {
    display: none;
  }
}

.c-btn--primary {
  background: linear-gradient(92deg, #ea9163 4.01%, #e1743c 50.34%, #c9561c 96.67%);
  color: #fff;
  border-radius: 40px;
  font-weight: bold;
  transition: opacity 0.4s ease, transform 0.4s ease;
}
.c-btn--primary:hover {
  opacity: 0.88;
  transform: translateY(-2px);
}
.c-btn--primary {
  padding: 20px 56px 20px 56px;
  font-size: 24px;
  min-width: 300px;
  position: relative;
  box-shadow: 0 2px 20px rgba(0, 18, 32, 0.2);
}
@media (max-width: 768px) {
  .c-btn--primary {
    font-size: 18px;
    padding: 16px 32px;
    min-width: auto;
    width: 100%;
  }
}
.c-btn--primary::after {
  content: "";
  display: inline-block;
  width: 20px;
  height: 20px;
  border-top: 3px solid #fff;
  border-right: 3px solid #fff;
  transform: rotate(45deg);
  margin-left: 8px;
  transition: transform 0.3s;
}
.c-btn--primary:hover::after {
  transform: rotate(45deg) translateX(4px);
}

.c-btn--fixed {
  background: linear-gradient(92deg, #ea9163 4.01%, #e1743c 50.34%, #c9561c 96.67%);
  color: #fff;
  border-radius: 40px;
  font-weight: bold;
  transition: opacity 0.4s ease, transform 0.4s ease;
}
.c-btn--fixed:hover {
  opacity: 0.88;
  transform: translateY(-2px);
}
.c-btn--fixed {
  display: block;
  width: 100%;
  padding: 12px;
  font-size: 1rem;
  text-align: center;
}

.c-badge {
  display: inline-block;
  background: #ffffff;
  color: #e1743c;
  font-size: 20px;
  font-weight: 700;
  padding: 2px 16px 4px;
  border-radius: 40px;
}
@media (max-width: 768px) {
  .c-badge {
    font-size: 16px;
  }
}

.c-section-title {
  text-align: center;
  font-size: 46px;
  font-weight: 900;
  letter-spacing: 0.02em;
  color: #333333;
  margin-bottom: 40px;
  line-height: 1.4;
}
@media (max-width: 768px) {
  .c-section-title {
    font-size: 28px;
    margin-bottom: 24px;
  }
}
@media (max-width: 568px) {
  .c-section-title {
    font-size: 22px;
  }
}

.c-section-title__en {
  display: block;
  font-family: "Montserrat", "Inter", Arial, sans-serif;
  font-size: 16px;
  font-weight: 600;
  letter-spacing: 0.15em;
  margin-bottom: 8px;
  background: linear-gradient(95deg, #78b8df 5.48%, #e79367 99.01%);
  -webkit-background-clip: text;
  -webkit-text-fill-color: transparent;
  background-clip: text;
  text-transform: uppercase;
}

.c-section-title__highlight {
  background: linear-gradient(95deg, #78b8df 5.48%, #e79367 99.01%);
  -webkit-background-clip: text;
  -webkit-text-fill-color: transparent;
  background-clip: text;
}

.c-section-lead {
  text-align: center;
  color: #666666;
  font-size: 16px;
  margin-bottom: 48px;
}
@media (max-width: 768px) {
  .c-section-lead {
    margin-bottom: 28px;
    font-size: 16px;
  }
}

.c-num {
  font-family: "Montserrat", "Inter", Arial, sans-serif;
  font-weight: 700;
  font-size: 100px;
  line-height: 1;
  color: rgba(225, 116, 60, 0.08);
  position: absolute;
  top: -20px;
  right: 20px;
}
@media (max-width: 768px) {
  .c-num {
    font-size: 60px;
  }
}

.p-hero {
  position: relative;
  overflow: hidden;
  min-height: 100vh;
  display: flex;
  align-items: center;
  padding-top: 70px;
  background-size: cover;
  background-position: center;
  background-repeat: no-repeat;
}
@media (max-width: 768px) {
  .p-hero {
    min-height: auto;
    padding-top: 56px;
    background-position: 70% center;
    background-size: cover;
  }
}

.p-hero__overlay {
  position: absolute;
  inset: 0;
  background: linear-gradient(90deg, rgba(255, 255, 255, 0.88) 0%, rgba(255, 255, 255, 0.55) 50%, rgba(255, 255, 255, 0) 100%);
  z-index: 1;
}

.p-hero__inner {
  position: relative;
  z-index: 2;
  width: 100%;
  padding: 80px 20px 120px;
}
@media (max-width: 768px) {
  .p-hero__inner {
    padding: 40px 16px 60px;
  }
}

.p-hero__content {
  max-width: 640px;
}

.p-hero__catch {
  display: inline-block;
  font-size: 16px;
  font-weight: 700;
  color: #333333;
  background: rgba(120, 184, 223, 0.12);
  padding: 6px 20px;
  border-radius: 40px;
  margin-bottom: 20px;
}
@media (max-width: 768px) {
  .p-hero__catch {
    font-size: 13px;
    padding: 4px 14px;
  }
}

.p-hero__title {
  font-size: 48px;
  font-weight: 900;
  color: #333333;
  line-height: 1.35;
  margin-bottom: 20px;
}
@media (max-width: 768px) {
  .p-hero__title {
    font-size: 30px;
  }
}
@media (max-width: 568px) {
  .p-hero__title {
    font-size: 24px;
  }
}

.p-hero__title-accent {
  background: linear-gradient(95deg, #78b8df 5.48%, #e79367 99.01%);
  -webkit-background-clip: text;
  -webkit-text-fill-color: transparent;
  background-clip: text;
}

.p-hero__subtitle {
  font-size: 16px;
  color: #666666;
  line-height: 1.9;
  margin-bottom: 32px;
}
@media (max-width: 768px) {
  .p-hero__subtitle {
    font-size: 16px;
  }
}

.p-hero__subtitle-highlight {
  display: inline;
  background: linear-gradient(92deg, #ea9163 4.01%, #e1743c 50.34%, #c9561c 96.67%);
  color: #fff;
  padding: 2px 8px;
  border-radius: 4px;
  font-weight: 700;
  font-size: 16px;
}

.p-hero__cta-note {
  font-size: 16px;
  color: #999999;
  margin-top: 12px;
}

.p-hero__wave {
  position: absolute;
  bottom: 0;
  left: 0;
  right: 0;
  z-index: 3;
}
.p-hero__wave svg {
  display: block;
  width: 100%;
  height: 100px;
}

.c-badge--sm {
  font-size: 16px;
  padding: 2px 10px;
  border: 2px solid #fff;
  border-radius: 40px;
  margin-right: 4px;
}

.p-stats {
  background: #ffffff;
  padding: 32px 0;
  border-bottom: 1px solid #eeeeee;
}

.p-stats__items {
  display: flex;
  justify-content: center;
  gap: 48px;
}
@media (max-width: 768px) {
  .p-stats__items {
    gap: 16px;
    flex-wrap: wrap;
  }
}

.p-stats__item {
  display: flex;
  align-items: center;
  gap: 12px;
}
@media (max-width: 568px) {
  .p-stats__item {
    flex-direction: column;
    text-align: center;
    flex: 1;
    gap: 4px;
  }
}

.p-stats__item-icon {
  width: 36px;
  height: 36px;
  flex-shrink: 0;
}
.p-stats__item-icon img {
  width: 100%;
  height: 100%;
}
@media (max-width: 568px) {
  .p-stats__item-icon {
    margin: 0 auto;
  }
}

.p-stats__item-body {
  display: flex;
  align-items: baseline;
  gap: 2px;
}

.p-stats__item-num {
  font-family: "Montserrat", "Inter", Arial, sans-serif;
  font-weight: 700;
  color: #e1743c;
  font-size: 36px;
  line-height: 1;
}
@media (max-width: 568px) {
  .p-stats__item-num {
    font-size: 28px;
  }
}

.p-stats__item-unit {
  font-size: 16px;
  color: #666666;
  font-weight: 600;
}

.p-stats__item-label {
  font-size: 16px;
  color: #999999;
}
@media (max-width: 568px) {
  .p-stats__item-label {
    display: block;
  }
}

.p-problem {
  padding: 80px 0;
}
@media (max-width: 768px) {
  .p-problem {
    padding: 48px 0;
  }
}
@media (max-width: 568px) {
  .p-problem {
    padding: 30px 0;
  }
}
.p-problem {
  background: #fefaf8;
}

.p-problem__cards {
  display: grid;
  grid-template-columns: repeat(3, 1fr);
  gap: 21px;
  margin-bottom: 40px;
}
@media (max-width: 768px) {
  .p-problem__cards {
    grid-template-columns: 1fr;
    gap: 16px;
  }
}

.p-problem__card {
  background: #ffffff;
  border-radius: 8px;
  box-shadow: 5px 10px 20px rgba(152, 152, 152, 0.1);
  padding: 28px 20px;
  text-align: center;
  transition: transform 0.4s ease, box-shadow 0.4s ease;
}
.p-problem__card:hover {
  transform: translateY(-4px);
  box-shadow: 0 2px 20px rgba(0, 18, 32, 0.2);
}

.p-problem__card-img {
  width: 80px;
  height: 80px;
  margin: 0 auto 16px;
}
.p-problem__card-img img {
  width: 100%;
  height: 100%;
  object-fit: contain;
}

.p-problem__card-title {
  font-size: 16px;
  font-weight: 700;
  color: #333333;
  margin-bottom: 10px;
  line-height: 1.5;
}

.p-problem__card-text {
  font-size: 16px;
  color: #666666;
  line-height: 1.8;
}

.p-problem__solution {
  display: flex;
  align-items: center;
  gap: 20px;
  background: #ffffff;
  border-radius: 8px;
  padding: 28px;
  box-shadow: 5px 10px 20px rgba(152, 152, 152, 0.1);
  border-left: 5px solid #108b96;
}
@media (max-width: 568px) {
  .p-problem__solution {
    flex-direction: column;
    text-align: center;
    padding: 20px;
  }
}

.p-problem__solution-img {
  width: 60px;
  height: 60px;
  flex-shrink: 0;
}
.p-problem__solution-img img {
  width: 100%;
  height: 100%;
}

.p-problem__solution-text {
  font-size: 16px;
  line-height: 1.8;
}
.p-problem__solution-text strong {
  color: #108b96;
}

.p-about {
  padding: 80px 0;
}
@media (max-width: 768px) {
  .p-about {
    padding: 48px 0;
  }
}
@media (max-width: 568px) {
  .p-about {
    padding: 30px 0;
  }
}
.p-about {
  background: #f7fcff;
}

.p-about__cards {
  display: grid;
  grid-template-columns: repeat(3, 1fr);
  gap: 21px;
}
@media (max-width: 768px) {
  .p-about__cards {
    grid-template-columns: 1fr;
  }
}

.p-about__card {
  background: #ffffff;
  border-radius: 8px;
  box-shadow: 5px 10px 20px rgba(152, 152, 152, 0.1);
  padding: 20px;
  text-align: center;
  position: relative;
  overflow: hidden;
  transition: transform 0.4s ease, box-shadow 0.4s ease;
}
.p-about__card:hover {
  transform: translateY(-4px);
  box-shadow: 0 2px 20px rgba(0, 18, 32, 0.2);
}

.p-about__card-num {
  font-family: "Montserrat", "Inter", Arial, sans-serif;
  font-weight: 700;
  color: #e1743c;
  font-size: 80px;
  line-height: 1;
  color: rgba(120, 184, 223, 0.12);
  position: absolute;
  top: -10px;
  right: 12px;
}
@media (max-width: 768px) {
  .p-about__card-num {
    font-size: 50px;
  }
}

.p-about__card-icon {
  width: 64px;
  height: 64px;
  margin: 0 auto 16px;
}
.p-about__card-icon img {
  width: 100%;
  height: 100%;
  object-fit: contain;
}

.p-about__card-title {
  font-size: 18px;
  font-weight: 700;
  color: #333333;
  margin-bottom: 10px;
}

.p-about__card-text {
  font-size: 16px;
  color: #666666;
  line-height: 1.8;
  margin-bottom: 12px;
  text-align: left;
}

.p-about__card-list {
  text-align: left;
}
.p-about__card-list li {
  font-size: 16px;
  color: #666666;
  padding: 4px 0 4px 22px;
  position: relative;
}
.p-about__card-list li::before {
  content: "";
  position: absolute;
  left: 0;
  top: 10px;
  width: 14px;
  height: 14px;
  background: url("../img/icon-check.svg") no-repeat center/contain;
}

.p-difference {
  padding: 80px 0;
}
@media (max-width: 768px) {
  .p-difference {
    padding: 48px 0;
  }
}
@media (max-width: 568px) {
  .p-difference {
    padding: 30px 0;
  }
}
.p-difference {
  background: #ffffff;
}

.p-difference__lead {
  text-align: center;
  font-size: 18px;
  color: #666666;
  margin-bottom: 40px;
  line-height: 2;
}
@media (max-width: 768px) {
  .p-difference__lead {
    font-size: 16px;
    text-align: left;
  }
}

.p-difference__table-wrap {
  overflow-x: auto;
  margin-bottom: 32px;
  -webkit-overflow-scrolling: touch;
}

.p-difference__table {
  min-width: 600px;
  border-radius: 8px;
  overflow: hidden;
  box-shadow: 5px 10px 20px rgba(152, 152, 152, 0.1);
}
.p-difference__table thead tr {
  background: #333333;
}
.p-difference__table th, .p-difference__table td {
  padding: 16px 20px;
  font-size: 16px;
  text-align: left;
  border-bottom: 1px solid #eeeeee;
}
.p-difference__table th {
  color: #fff;
  font-weight: 700;
}
.p-difference__table tbody tr {
  transition: background 0.4s ease;
}
.p-difference__table tbody tr:nth-child(even) {
  background: #f9f9f9;
}
.p-difference__table tbody tr:hover {
  background: #eef6ff;
}

.p-difference__table-th--tax {
  background: #888 !important;
}

.p-difference__table-th--us {
  background: #e1743c !important;
}

.p-difference__highlight {
  text-align: center;
  background: linear-gradient(104deg, #cfedff 0%, #ffe8dc 100%);
  border-radius: 8px;
  padding: 24px;
  margin-bottom: 48px;
  font-size: 16px;
  box-shadow: 5px 10px 20px rgba(152, 152, 152, 0.1);
}
.p-difference__highlight strong {
  color: #e1743c;
}
@media (max-width: 568px) {
  .p-difference__highlight {
    text-align: left;
  }
}

.p-difference__subtitle {
  text-align: center;
  font-size: 22px;
  font-weight: 700;
  color: #333333;
  margin-bottom: 24px;
}

.p-difference__recommend {
  display: grid;
  grid-template-columns: repeat(3, 1fr);
  gap: 21px;
}
@media (max-width: 768px) {
  .p-difference__recommend {
    grid-template-columns: 1fr;
  }
}

.p-difference__recommend-item {
  background: #ffffff;
  border-radius: 8px;
  box-shadow: 5px 10px 20px rgba(152, 152, 152, 0.1);
  padding: 20px;
  text-align: center;
  position: relative;
  overflow: hidden;
}

.p-difference__recommend-label {
  display: block;
  font-weight: 700;
  font-size: 16px;
  margin-bottom: 10px;
  color: #333333;
}

.p-difference__recommend-badge {
  display: inline-block;
  padding: 5px 20px;
  border-radius: 40px;
  font-size: 16px;
  font-weight: 700;
  margin-bottom: 10px;
}

.p-difference__recommend-badge--no {
  background: #ffebee;
  color: #d32f2f;
}

.p-difference__recommend-badge--yes {
  background: #f7fcff;
  color: #78b8df;
}

.p-difference__recommend-badge--best {
  background: linear-gradient(92deg, #ea9163 4.01%, #e1743c 50.34%, #c9561c 96.67%);
  color: #fff;
}

.p-difference__recommend-text {
  font-size: 16px;
  color: #666666;
}

.p-cta {
  padding: 80px 0;
  position: relative;
  background-size: cover;
  background-position: center;
  background-repeat: no-repeat;
}
@media (max-width: 768px) {
  .p-cta {
    padding: 48px 0;
  }
}

.p-cta__overlay {
  position: absolute;
  inset: 0;
  background: linear-gradient(135deg, rgba(0, 0, 0, 0.6) 0%, rgba(0, 0, 0, 0.4) 100%);
  z-index: 1;
}

.p-cta__inner {
  position: relative;
  z-index: 2;
}

.p-cta__content {
  text-align: center;
}

.p-cta__catch {
  font-size: 30px;
  font-weight: 900;
  color: #fff;
  margin-bottom: 12px;
  text-shadow: 0 2px 8px rgba(0, 0, 0, 0.3);
}
@media (max-width: 768px) {
  .p-cta__catch {
    font-size: 22px;
  }
}
@media (max-width: 568px) {
  .p-cta__catch {
    font-size: 18px;
  }
}

.p-cta__catch-accent {
  color: #ea9163;
  text-decoration: underline;
  text-underline-offset: 4px;
}

.p-cta__desc {
  color: rgba(255, 255, 255, 0.9);
  margin-bottom: 20px;
  font-size: 16px;
}

.p-cta__badges {
  display: flex;
  justify-content: center;
  gap: 10px;
  margin-bottom: 28px;
  flex-wrap: wrap;
}

.p-cta__badge {
  display: inline-block;
  padding: 4px 14px;
  border: 1.5px solid rgba(255, 255, 255, 0.5);
  border-radius: 40px;
  color: #fff;
  font-size: 16px;
  font-weight: 500;
}

.p-cta__btns {
  margin-bottom: 12px;
}

.p-cta__note {
  font-size: 16px;
  color: rgba(255, 255, 255, 0.6);
}

.p-tax {
  padding: 80px 0;
}
@media (max-width: 768px) {
  .p-tax {
    padding: 48px 0;
  }
}
@media (max-width: 568px) {
  .p-tax {
    padding: 30px 0;
  }
}
.p-tax {
  background: #f9f9f9;
}

.p-tax__block {
  margin-bottom: 64px;
}
.p-tax__block:last-child {
  margin-bottom: 0;
}

.p-tax__block-title, .p-subsidy__block-title {
  font-size: 22px;
  font-weight: 700;
  color: #333333;
  text-align: center;
  margin-bottom: 12px;
  line-height: 1.5;
  display: flex;
  align-items: center;
  justify-content: center;
  gap: 12px;
}
.p-tax__block-title::before, .p-subsidy__block-title::before, .p-tax__block-title::after, .p-subsidy__block-title::after {
  content: "";
  display: block;
  width: 40px;
  height: 2px;
  background: #e1743c;
}
@media (max-width: 568px) {
  .p-tax__block-title::before, .p-subsidy__block-title::before, .p-tax__block-title::after, .p-subsidy__block-title::after {
    width: 20px;
  }
}
@media (max-width: 768px) {
  .p-tax__block-title, .p-subsidy__block-title {
    font-size: 18px;
  }
}

.p-tax__block-lead {
  text-align: center;
  color: #666666;
  margin-bottom: 28px;
  font-size: 16px;
}

.p-tax__cards {
  display: grid;
  gap: 21px;
}

.p-tax__cards--3col {
  grid-template-columns: repeat(3, 1fr);
}
@media (max-width: 768px) {
  .p-tax__cards--3col {
    grid-template-columns: 1fr;
  }
}

.p-tax__cards--2col {
  grid-template-columns: repeat(2, 1fr);
}
@media (max-width: 768px) {
  .p-tax__cards--2col {
    grid-template-columns: 1fr;
  }
}

.p-tax__card {
  background: #ffffff;
  border-radius: 8px;
  box-shadow: 5px 10px 20px rgba(152, 152, 152, 0.1);
  padding: 20px;
  position: relative;
  overflow: hidden;
  transition: transform 0.4s ease;
}
.p-tax__card:hover {
  transform: translateY(-3px);
}

.p-tax__card--accent {
  border-top: 3px solid #e1743c;
}

.p-tax__card--teal {
  border-top: 3px solid #108b96;
}

.p-tax__card--warning {
  border-top: 3px solid #e1743c;
}

.p-tax__card-icon {
  width: 48px;
  height: 48px;
  margin-bottom: 12px;
}
.p-tax__card-icon img {
  width: 100%;
  height: 100%;
  object-fit: contain;
}

.p-tax__card-title {
  font-size: 16px;
  font-weight: 700;
  color: #333333;
  margin-bottom: 8px;
}

.p-tax__card-text {
  font-size: 16px;
  color: #666666;
  line-height: 1.8;
}

.p-tax__card-list li {
  font-size: 16px;
  color: #666666;
  padding: 5px 0 5px 22px;
  position: relative;
}
.p-tax__card-list li::before {
  content: "";
  position: absolute;
  left: 0;
  top: 9px;
  width: 14px;
  height: 14px;
  background: url("../img/icon-check.svg") no-repeat center/contain;
}

.p-tax__truths {
  display: flex;
  flex-direction: column;
  gap: 16px;
}

.p-tax__truth {
  display: flex;
  gap: 16px;
  background: #ffffff;
  border-radius: 8px;
  box-shadow: 5px 10px 20px rgba(152, 152, 152, 0.1);
  padding: 20px;
}
@media (max-width: 568px) {
  .p-tax__truth {
    flex-direction: column;
    gap: 10px;
  }
}

.p-tax__truth-icon {
  width: 48px;
  height: 48px;
  flex-shrink: 0;
}
.p-tax__truth-icon img {
  width: 100%;
  height: 100%;
}

.p-tax__truth-body h4 {
  font-size: 16px;
  font-weight: 700;
  color: #333333;
  margin-bottom: 4px;
}

.p-tax__truth-body p {
  font-size: 16px;
  color: #666666;
}

.p-tax__steps {
  display: grid;
  grid-template-columns: repeat(3, 1fr);
  gap: 21px;
}
@media (max-width: 768px) {
  .p-tax__steps {
    grid-template-columns: 1fr;
  }
}

.p-tax__step {
  background: #ffffff;
  border-radius: 8px;
  box-shadow: 5px 10px 20px rgba(152, 152, 152, 0.1);
  padding: 20px;
  position: relative;
  padding-top: 28px;
}

.p-tax__step-num {
  display: inline-block;
  font-family: "Montserrat", "Inter", Arial, sans-serif;
  font-size: 16px;
  font-weight: 700;
  color: #fff;
  background: linear-gradient(92deg, #ea9163 4.01%, #e1743c 50.34%, #c9561c 96.67%);
  padding: 3px 14px;
  border-radius: 40px;
  margin-bottom: 14px;
  letter-spacing: 0.1em;
}

.p-tax__step-title {
  font-size: 16px;
  font-weight: 700;
  color: #333333;
  margin-bottom: 6px;
}

.p-tax__step-text {
  font-size: 16px;
  color: #666666;
}

.p-tax__approach {
  display: flex;
  flex-direction: column;
  gap: 16px;
}

.p-tax__approach-item {
  display: flex;
  gap: 16px;
  background: #fefaf8;
  border-radius: 8px;
  padding: 20px;
  border-left: 4px solid #e1743c;
}
@media (max-width: 568px) {
  .p-tax__approach-item {
    flex-direction: column;
    gap: 10px;
  }
}

.p-tax__approach-icon {
  width: 48px;
  height: 48px;
  flex-shrink: 0;
}
.p-tax__approach-icon img {
  width: 100%;
  height: 100%;
}

.p-tax__approach-body h4 {
  font-size: 16px;
  font-weight: 700;
  color: #333333;
  margin-bottom: 4px;
}

.p-tax__approach-body p {
  font-size: 16px;
  color: #666666;
}

.p-loan {
  padding: 80px 0;
}
@media (max-width: 768px) {
  .p-loan {
    padding: 48px 0;
  }
}
@media (max-width: 568px) {
  .p-loan {
    padding: 30px 0;
  }
}
.p-loan {
  background: #ffffff;
}

.p-loan__zigzag {
  display: flex;
  align-items: center;
  gap: 48px;
  margin-bottom: 64px;
}
@media (max-width: 768px) {
  .p-loan__zigzag {
    flex-direction: column;
    gap: 24px;
    margin-bottom: 40px;
  }
}
.p-loan__zigzag--reverse {
  flex-direction: row-reverse;
}
@media (max-width: 768px) {
  .p-loan__zigzag--reverse {
    flex-direction: column;
  }
}

.p-loan__zigzag-text {
  flex: 1;
  position: relative;
}

.p-loan__zigzag-num {
  display: block;
  font-family: "Montserrat", "Inter", Arial, sans-serif;
  font-weight: 700;
  font-size: 80px;
  line-height: 1;
  color: rgba(225, 116, 60, 0.1);
  margin-bottom: -16px;
}
@media (max-width: 768px) {
  .p-loan__zigzag-num {
    font-size: 56px;
    margin-bottom: -10px;
  }
}

.p-loan__zigzag-title {
  font-size: 22px;
  font-weight: 700;
  color: #333333;
  line-height: 1.5;
  margin-bottom: 16px;
}
@media (max-width: 768px) {
  .p-loan__zigzag-title {
    font-size: 18px;
  }
}

.p-loan__zigzag-desc {
  font-size: 16px;
  color: #666666;
  line-height: 1.9;
}
@media (max-width: 768px) {
  .p-loan__zigzag-desc {
    font-size: 16px;
  }
}

.p-loan__zigzag-img {
  flex: 1;
  border-radius: 8px;
  overflow: hidden;
  box-shadow: 5px 10px 20px rgba(152, 152, 152, 0.1);
}
.p-loan__zigzag-img img {
  width: 100%;
  height: auto;
  display: block;
  aspect-ratio: 3/2;
  object-fit: cover;
}

.p-loan__alert {
  text-align: center;
  background: linear-gradient(104deg, #cfedff 0%, #ffe8dc 100%);
  border-radius: 8px;
  padding: 32px;
  margin-top: 16px;
  box-shadow: 5px 10px 20px rgba(152, 152, 152, 0.1);
  border-left: 5px solid #e1743c;
}
.p-loan__alert p {
  font-size: 16px;
  color: #333333;
  line-height: 1.9;
}
.p-loan__alert strong {
  color: #333333;
}

.p-subsidy {
  padding: 80px 0;
}
@media (max-width: 768px) {
  .p-subsidy {
    padding: 48px 0;
  }
}
@media (max-width: 568px) {
  .p-subsidy {
    padding: 30px 0;
  }
}
.p-subsidy {
  background: #f7fcff;
}

.p-subsidy__block {
  margin-bottom: 64px;
}
.p-subsidy__block:last-child {
  margin-bottom: 0;
}

.p-subsidy__compare {
  display: grid;
  grid-template-columns: repeat(2, 1fr);
  gap: 21px;
}
@media (max-width: 568px) {
  .p-subsidy__compare {
    grid-template-columns: 1fr;
  }
}

.p-subsidy__compare-item {
  background: #ffffff;
  border-radius: 8px;
  box-shadow: 5px 10px 20px rgba(152, 152, 152, 0.1);
  padding: 20px;
}

.p-subsidy__compare-item--grant {
  border-top: 4px solid #e1743c;
}

.p-subsidy__compare-item--subsidy {
  border-top: 4px solid #108b96;
}

.p-subsidy__compare-label {
  font-size: 18px;
  font-weight: 700;
  color: #333333;
  margin-bottom: 6px;
}

.p-subsidy__compare-usage {
  display: inline-block;
  font-size: 16px;
  color: #fff;
  padding: 3px 12px;
  border-radius: 40px;
  margin-bottom: 14px;
}
.p-subsidy__compare-item--grant .p-subsidy__compare-usage {
  background: #e1743c;
}
.p-subsidy__compare-item--subsidy .p-subsidy__compare-usage {
  background: #108b96;
}

.p-subsidy__compare-list {
  margin-bottom: 14px;
}
.p-subsidy__compare-list li {
  font-size: 16px;
  color: #666666;
  padding: 4px 0 4px 22px;
  position: relative;
}
.p-subsidy__compare-list li::before {
  content: "";
  position: absolute;
  left: 0;
  top: 9px;
  width: 14px;
  height: 14px;
  background: url("../img/icon-check.svg") no-repeat center/contain;
}

.p-subsidy__compare-amount {
  font-size: 16px;
  padding-top: 12px;
  border-top: 1px solid #eeeeee;
}
.p-subsidy__compare-amount strong {
  color: #e1743c;
  font-size: 18px;
}

.p-subsidy__barriers {
  display: grid;
  grid-template-columns: repeat(3, 1fr);
  gap: 21px;
}
@media (max-width: 768px) {
  .p-subsidy__barriers {
    grid-template-columns: 1fr;
  }
}

.p-subsidy__barrier {
  background: #ffffff;
  border-radius: 8px;
  box-shadow: 5px 10px 20px rgba(152, 152, 152, 0.1);
  padding: 20px;
  text-align: center;
  border-top: 3px solid #e1743c;
}
.p-subsidy__barrier h4 {
  font-size: 16px;
  font-weight: 700;
  color: #333333;
  margin-bottom: 6px;
}
.p-subsidy__barrier p {
  font-size: 16px;
  color: #666666;
}

.p-subsidy__barrier-icon {
  width: 48px;
  height: 48px;
  margin: 0 auto 10px;
}
.p-subsidy__barrier-icon img {
  width: 100%;
  height: 100%;
}

.p-subsidy__note {
  text-align: center;
  margin-top: 28px;
  font-size: 16px;
  font-weight: 700;
  color: #108b96;
  background: #ffffff;
  padding: 20px;
  border-radius: 8px;
  box-shadow: 5px 10px 20px rgba(152, 152, 152, 0.1);
}

.l-page-content {
  padding-top: 70px;
}

.l-page-content__header {
  background: linear-gradient(104deg, #cfedff 0%, #ffe8dc 100%);
  padding: 48px 0;
  text-align: center;
  border-bottom: 1px solid #eeeeee;
}

.l-page-content__title {
  font-size: 36px;
  font-weight: 700;
  color: #333333;
}
@media (max-width: 768px) {
  .l-page-content__title {
    font-size: 24px;
  }
}

.l-page-content__body {
  padding: 48px 0 80px;
  max-width: 800px;
}

.l-page-content__article {
  font-size: 16px;
  color: #444444;
  line-height: 2;
}
.l-page-content__article h2 {
  font-size: 22px;
  font-weight: 700;
  color: #333333;
  margin: 40px 0 16px;
  padding-bottom: 10px;
  border-bottom: 2px solid #e1743c;
}
.l-page-content__article h3 {
  font-size: 18px;
  font-weight: 700;
  color: #333333;
  margin: 28px 0 12px;
}
.l-page-content__article p {
  margin-bottom: 16px;
}
.l-page-content__article ul, .l-page-content__article ol {
  margin: 8px 0 16px 24px;
}
.l-page-content__article ul li, .l-page-content__article ol li {
  margin-bottom: 6px;
  list-style: disc;
}
.l-page-content__article ol li {
  list-style: decimal;
}
.l-page-content__article table {
  margin: 16px 0;
  border: 1px solid #dadada;
}
.l-page-content__article table th, .l-page-content__article table td {
  padding: 10px 16px;
  border: 1px solid #dadada;
  font-size: 16px;
}
.l-page-content__article table th {
  background: #f9f9f9;
  font-weight: 700;
}

.l-footer {
  background: #333333;
  color: rgba(255, 255, 255, 0.7);
  padding: 60px 0 0;
}

.l-footer__top {
  display: flex;
  justify-content: space-between;
  align-items: flex-start;
  padding-bottom: 40px;
  border-bottom: 1px solid rgba(255, 255, 255, 0.1);
}
@media (max-width: 768px) {
  .l-footer__top {
    flex-direction: column;
    gap: 32px;
  }
}

.l-footer__logo-img {
  height: 64px;
  width: auto;
  background: #fff;
  border-radius: 8px;
  padding: 8px 12px;
}
@media (max-width: 568px) {
  .l-footer__logo-img {
    height: 52px;
  }
}

.l-footer__nav-list {
  display: flex;
  gap: 24px;
  flex-wrap: wrap;
}
@media (max-width: 768px) {
  .l-footer__nav-list {
    gap: 16px;
  }
}
.l-footer__nav-list li a {
  font-size: 16px;
  color: rgba(255, 255, 255, 0.7);
  transition: color 0.4s ease;
}
.l-footer__nav-list li a:hover {
  color: #fff;
}

.l-footer__bottom {
  display: flex;
  justify-content: space-between;
  align-items: center;
  padding: 20px 0;
  border-top: 1px solid rgba(255, 255, 255, 0.1);
}
@media (max-width: 768px) {
  .l-footer__bottom {
    flex-direction: column;
    gap: 12px;
    text-align: center;
  }
}

.l-footer__links {
  display: flex;
  gap: 20px;
}
.l-footer__links li a {
  font-size: 16px;
  color: rgba(255, 255, 255, 0.5);
  transition: color 0.4s ease;
}
.l-footer__links li a:hover {
  color: #fff;
}

.l-footer__copy {
  font-size: 16px;
  color: rgba(255, 255, 255, 0.4);
}

.fadein {
  opacity: 0;
  transform: translateY(40px);
  transition: opacity 1s ease, transform 1s ease;
}

.fadein.is-visible {
  opacity: 1;
  transform: translateY(0);
}

.p-problem__card:nth-child(1),
.p-about__card:nth-child(1),
.p-difference__recommend-item:nth-child(1),
.p-subsidy__barrier:nth-child(1),
.p-loan__advantage:nth-child(1) {
  transition-delay: 0ms;
}
.p-problem__card:nth-child(2),
.p-about__card:nth-child(2),
.p-difference__recommend-item:nth-child(2),
.p-subsidy__barrier:nth-child(2),
.p-loan__advantage:nth-child(2) {
  transition-delay: 150ms;
}
.p-problem__card:nth-child(3),
.p-about__card:nth-child(3),
.p-difference__recommend-item:nth-child(3),
.p-subsidy__barrier:nth-child(3),
.p-loan__advantage:nth-child(3) {
  transition-delay: 300ms;
}
.p-problem__card:nth-child(4),
.p-about__card:nth-child(4),
.p-difference__recommend-item:nth-child(4),
.p-subsidy__barrier:nth-child(4),
.p-loan__advantage:nth-child(4) {
  transition-delay: 450ms;
}

.fadein-scale {
  opacity: 0;
  transform: scale(0.92);
  transition: opacity 1s ease, transform 1s ease;
}
.fadein-scale.is-visible {
  opacity: 1;
  transform: scale(1);
}

.fadein-left {
  opacity: 0;
  transform: translateX(-40px);
  transition: opacity 1s ease, transform 1s ease;
}
.fadein-left.is-visible {
  opacity: 1;
  transform: translateX(0);
}

.fadein-right {
  opacity: 0;
  transform: translateX(40px);
  transition: opacity 1s ease, transform 1s ease;
}
.fadein-right.is-visible {
  opacity: 1;
  transform: translateX(0);
}

.c-wave {
  position: absolute;
  bottom: 0;
  left: 0;
  right: 0;
  z-index: 2;
}
.c-wave svg {
  display: block;
  width: 100%;
  height: 60px;
}

.c-wave--blue svg path {
  fill: #f7fcff;
}

.c-wave--white svg path {
  fill: #ffffff;
}

.c-wave--warm svg path {
  fill: #fefaf8;
}

.c-wave--light svg path {
  fill: #f9f9f9;
}

.p-problem, .p-about, .p-difference, .p-tax, .p-loan, .p-subsidy {
  position: relative;
}

.u-zoom-hover {
  overflow: hidden;
}
.u-zoom-hover img {
  transition: transform 0.6s ease;
}
.u-zoom-hover:hover img {
  transform: scale(1.05);
}

.p-contact {
  position: relative;
  padding: 100px 0 80px;
  overflow: hidden;
}
@media (max-width: 768px) {
  .p-contact {
    padding: 60px 0 48px;
  }
}

.p-contact__bg {
  position: absolute;
  inset: 0;
  background-size: cover;
  background-position: center;
  filter: brightness(0.35);
}

.p-contact__overlay {
  position: absolute;
  inset: 0;
  background: linear-gradient(180deg, rgba(26, 26, 46, 0.85) 0%, rgba(26, 26, 46, 0.95) 100%);
}

.p-contact__inner {
  position: relative;
  z-index: 1;
}

.c-section-title--white {
  color: #fff;
}
.c-section-title--white .c-section-title__en {
  color: rgba(255, 255, 255, 0.5);
  background: none;
  -webkit-text-fill-color: rgba(255, 255, 255, 0.5);
}

.p-contact__lead {
  text-align: center;
  color: rgba(255, 255, 255, 0.75);
  font-size: 16px;
  margin-bottom: 24px;
}

.p-contact__badges {
  display: flex;
  justify-content: center;
  gap: 10px;
  margin-bottom: 36px;
  flex-wrap: wrap;
}

.p-contact__badge {
  display: inline-block;
  padding: 5px 16px;
  border: 1.5px solid rgba(255, 255, 255, 0.35);
  border-radius: 40px;
  color: #fff;
  font-size: 16px;
  font-weight: 500;
}

.p-contact__form-wrap {
  max-width: 680px;
  margin: 0 auto;
  background: #ffffff;
  border-radius: 12px;
  padding: 40px 48px;
  box-shadow: 0 2px 20px rgba(0, 18, 32, 0.2);
}
@media (max-width: 768px) {
  .p-contact__form-wrap {
    padding: 28px 20px;
  }
}

.p-contact__form-group {
  margin-bottom: 20px;
}

.p-contact__form-row {
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: 20px;
}
@media (max-width: 568px) {
  .p-contact__form-row {
    grid-template-columns: 1fr;
  }
}

.p-contact__form-label {
  display: block;
  font-size: 16px;
  font-weight: 700;
  color: #333333;
  margin-bottom: 6px;
}

.p-contact__form-required {
  display: inline-block;
  font-size: 16px;
  font-weight: 700;
  color: #fff;
  background: #e1743c;
  padding: 1px 8px;
  border-radius: 4px;
  margin-left: 6px;
  vertical-align: middle;
}

.p-contact__form-input,
.p-contact__form-select,
.p-contact__form-textarea {
  width: 100%;
  padding: 12px 16px;
  border: 1.5px solid #dadada;
  border-radius: 10px;
  font-family: "Zen Kaku Gothic New", "Noto Sans JP", "Hiragino Kaku Gothic Pro", "Yu Gothic", YuGothic, sans-serif;
  font-size: 16px;
  color: #444444;
  background: #f9f9f9;
  transition: border-color 0.4s ease, box-shadow 0.4s ease;
  outline: none;
}
.p-contact__form-input:focus,
.p-contact__form-select:focus,
.p-contact__form-textarea:focus {
  border-color: #e1743c;
  box-shadow: 0 0 0 3px rgba(225, 116, 60, 0.12);
  background: #fff;
}
.p-contact__form-input::placeholder,
.p-contact__form-select::placeholder,
.p-contact__form-textarea::placeholder {
  color: #999999;
  font-size: 16px;
}

.p-contact__form-select {
  appearance: none;
  background-image: url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' width='12' height='8'%3E%3Cpath d='M1 1l5 5 5-5' stroke='%23999' stroke-width='1.5' fill='none'/%3E%3C/svg%3E");
  background-repeat: no-repeat;
  background-position: right 16px center;
  padding-right: 40px;
}

.p-contact__form-textarea {
  resize: vertical;
  min-height: 120px;
}

.p-contact__form-privacy {
  text-align: center;
  margin: 24px 0 20px;
  font-size: 16px;
  color: #666666;
}
.p-contact__form-privacy input {
  margin-right: 6px;
  accent-color: #e1743c;
}
.p-contact__form-privacy a {
  color: #e1743c;
  text-decoration: underline;
}

.p-contact__form-submit {
  text-align: center;
}
.p-contact__form-submit .c-btn--primary {
  min-width: 320px;
}
@media (max-width: 568px) {
  .p-contact__form-submit .c-btn--primary {
    min-width: auto;
    width: 100%;
  }
}


/* =============================================
   Why CFO Biz - 3 column cards
   ============================================= */
.p-subsidy__why-cards {
  display: grid;
  grid-template-columns: repeat(3, 1fr);
  gap: 24px;
  margin-top: 32px;
}
@media (max-width: 768px) {
  .p-subsidy__why-cards {
    grid-template-columns: 1fr;
    gap: 20px;
  }
}

.p-subsidy__why-card {
  background: #fff;
  border-radius: 12px;
  box-shadow: 0 2px 16px rgba(0, 18, 32, 0.07);
  overflow: hidden;
  display: flex;
  flex-direction: column;
  transition: transform 0.4s ease, box-shadow 0.4s ease;
}
.p-subsidy__why-card:hover {
  transform: translateY(-4px);
  box-shadow: 0 8px 28px rgba(0, 18, 32, 0.12);
}

.p-subsidy__why-card-header {
  background: #e8f0f8;
  padding: 20px 20px;
  font-size: 16px;
  font-weight: 700;
  line-height: 1.6;
  text-align: center;
  color: #2c3e50;
  position: relative;
}

.p-subsidy__why-card-num {
  display: inline-block;
  background: #e1743c;
  color: #fff;
  font-size: 16px;
  font-weight: 700;
  padding: 2px 10px;
  border-radius: 20px;
  margin-bottom: 6px;
}

.p-subsidy__why-card-icon {
  text-align: center;
  padding: 20px 0 8px;
}
.p-subsidy__why-card-icon img {
  opacity: 0.7;
}

.p-subsidy__why-card-body {
  padding: 12px 20px 24px;
  font-size: 16px;
  line-height: 1.8;
  flex: 1;
}
.p-subsidy__why-card-body p + p {
  margin-top: 10px;
}

.p-subsidy__why-card-note {
  font-size: 16px;
  color: #666;
  border-left: 3px solid #e1743c;
  padding-left: 10px;
  margin-top: 10px;
}

.p-subsidy__why-card-example {
  font-size: 16px;
  color: #e1743c;
  font-style: italic;
}

.p-subsidy__why-card-result {
  background: #f8f4f0;
  border-radius: 8px;
  padding: 14px;
  margin-top: 12px;
  text-align: center;
}
.p-subsidy__why-card-result p {
  margin: 0;
}

.p-subsidy__why-card-stats {
  font-size: 18px;
  font-weight: 700;
  margin-top: 6px;
}

.u-text-accent {
  color: #e1743c;
}

/* =============================================
   VS Comparison - Other vs CFO Biz (dark style)
   ============================================= */
.p-subsidy__vs {
  display: grid;
  grid-template-columns: 1fr 160px 1fr;
  gap: 0;
  margin-top: 32px;
  align-items: stretch;
  background: #f0f2f5;
  border-radius: 16px;
  padding: 0;
  overflow: hidden;
  position: relative;
}
@media (max-width: 768px) {
  .p-subsidy__vs {
    grid-template-columns: 1fr;
    gap: 0;
  }
}

.p-subsidy__vs-col {
  padding: 0 28px 32px;
  min-height: 400px;
  position: relative;
}

.p-subsidy__vs-col--other {
  background: #f0f2f5;
  border: none;
  border-radius: 0;
}

.p-subsidy__vs-col--us {
  background: #f0f2f5;
  border: none;
  border-radius: 0;
  position: relative;
}
.p-subsidy__vs-col--us::before {
  display: none;
}

.p-subsidy__vs-label {
  font-size: 16px;
  color: #fff;
  text-align: center;
  margin-bottom: 20px;
  padding: 14px 20px;
  margin-left: -28px;
  margin-right: -28px;
}
.p-subsidy__vs-col--other .p-subsidy__vs-label {
  background: #888;
  color: #fff;
  font-weight: 700;
}
.p-subsidy__vs-col--us .p-subsidy__vs-label {
  background: #3b82c4;
  color: #fff;
  font-weight: 700;
  font-size: 20px;
}

.p-subsidy__vs-heading {
  font-size: 22px;
  font-weight: 900;
  text-align: center;
  line-height: 1.5;
  margin-bottom: 16px;
  color: #333;
}

.p-subsidy__vs-note {
  text-align: center;
  font-size: 16px;
  color: #e1743c;
  font-weight: 700;
  line-height: 1.7;
}

.p-subsidy__vs-alert {
  margin-top: 24px;
  text-align: center;
  position: relative;
}

.p-subsidy__vs-alert-badge {
  display: inline-block;
  background: #fde047;
  color: #b91c1c;
  font-size: 18px;
  font-weight: 900;
  padding: 6px 20px;
  border-radius: 4px;
  transform: rotate(-3deg);
  margin-bottom: 12px;
  box-shadow: 2px 2px 6px rgba(0,0,0,0.3);
}

.p-subsidy__vs-alert p {
  font-size: 20px;
  color: #e1743c;
  font-weight: 900;
  line-height: 1.5;
}

/* Flow (center column) */
.p-subsidy__vs-flow {
  display: flex;
  flex-direction: column;
  align-items: center;
  padding: 60px 8px 20px;
  position: relative;
  background: #f0f2f5;
}
.p-subsidy__vs-flow::before {
  content: "";
  position: absolute;
  top: 60px;
  bottom: 20px;
  left: 50%;
  width: 3px;
  background: #e1743c;
  transform: translateX(-50%);
  z-index: 0;
}
@media (max-width: 768px) {
  .p-subsidy__vs-flow {
    order: -1;
    flex-direction: row;
    flex-wrap: wrap;
    justify-content: center;
    gap: 6px;
    padding: 20px 12px;
  }
  .p-subsidy__vs-flow::before {
    display: none;
  }
}

.p-subsidy__vs-flow-item {
  background: #fff;
  border: 2px solid #999;
  border-radius: 6px;
  padding: 10px 16px;
  font-size: 16px;
  font-weight: 700;
  text-align: center;
  position: relative;
  margin-bottom: 12px;
  min-width: 120px;
  z-index: 1;
}
.p-subsidy__vs-flow-item::after {
  display: none;
}
@media (max-width: 768px) {
  .p-subsidy__vs-flow-item {
    margin-bottom: 0;
  }
}

.p-subsidy__vs-flow-divider {
  width: 200%;
  height: 0;
  border-top: 3px dashed #4ade80;
  margin: 12px -50%;
  z-index: 2;
  position: relative;
}
@media (max-width: 768px) {
  .p-subsidy__vs-flow-divider {
    width: 100%;
    margin: 6px 0;
  }
}

.p-subsidy__vs-flow-item--goal {
  background: #e1743c;
  color: #fff;
  border-color: #e1743c;
  font-weight: 900;
  font-size: 16px;
  padding: 12px 24px;
}

.p-subsidy__vs-highlight {
  background: transparent;
  border: 4px solid #e1743c;
  border-radius: 8px;
  padding: 20px;
  text-align: center;
  margin: 20px 0 16px;
}

.p-subsidy__vs-highlight p:first-child {
  font-size: 16px;
  font-weight: 900;
  color: #333;
}

.p-subsidy__vs-highlight-main {
  font-size: 20px;
  line-height: 1.5;
  margin-top: 6px;
  color: #333;
}

.p-subsidy__vs-small {
  font-size: 16px;
  color: #666;
  line-height: 1.7;
  text-align: center;
}
/* Typography improvements */
h2 {
  font-weight: 900;
  letter-spacing: 0.02em;
}

h3 {
  font-weight: 800;
}

p {
  font-size: max(16px, 1rem);
}

/* === SP Mobile Fixes === */
@media (max-width: 768px) {
  .p-tax__block-title, .p-subsidy__block-title {
    font-size: 15px;
    gap: 8px;
    word-break: keep-all;
  }
  .p-subsidy__vs {
    display: flex;
    flex-direction: column;
  }
  .p-subsidy__vs-flow {
    order: 0;
  }
  .p-subsidy__vs-col {
    min-height: auto;
    padding: 0 20px 24px;
  }
  .p-subsidy__vs-heading {
    font-size: 18px;
  }
  .p-subsidy__vs-alert p {
    font-size: 16px;
  }
}

/* SP only line break */
.sp-br { display: none; }
@media (max-width: 768px) {
  .sp-br { display: block; }
}

/* === CTA note color fix (PC+SP) === */
.p-hero__cta-note {
  color: #555555;
  font-weight: 500;
  background: rgba(255, 255, 255, 0.75);
  display: inline-block;
  padding: 4px 12px;
  border-radius: 4px;
}

/* === SP Footer fixes === */
@media (max-width: 768px) {
  .l-footer__links {
    flex-direction: column;
    gap: 8px;
    align-items: center;
  }
  .l-footer__links li a {
    font-size: 15px;
  }
  .l-footer__copy {
    font-size: 11px;
    white-space: nowrap;
  }
  .l-footer__bottom {
    flex-direction: column;
    gap: 12px;
    align-items: center;
    padding-bottom: 80px;
  }
}

/* === Subpage SP padding === */
@media (max-width: 768px) {
  .l-page-content__header {
    padding: 32px 16px;
  }
  .l-page-content__body {
    padding: 32px 16px 100px;
  }
}