@charset "UTF-8";

/* ── HEADER ── */
.header { position: fixed; top: 0; left: 0; right: 0; z-index: 1000; background: rgba(10, 22, 40, 0.95); backdrop-filter: blur(12px); border-bottom: 1px solid rgba(201, 168, 76, 0.15); transition: all 0.4s ease;}
.header-inner { display: flex; align-items: center; justify-content: space-between; padding: 0 2%; height: 80px; }
.header-logo { display: flex; align-items: center; gap: 14px; text-decoration: none; }
.logo-mark { width: 50px; height: 50px; background: linear-gradient(135deg, var(--gold-400), var(--gold-200)); border-radius: 6px; display: flex; align-items: center; justify-content: center; flex-direction: column; font-family: var(--font-accent); font-size: 16px; font-weight: 700; color: var(--navy-900); letter-spacing: -0.5px; line-height: 1.0; }
.logo-mark img { display: block; width: 15px; }
.logo-text { color: var(--white); font-family: var(--font-display); font-size: 1.5em; font-weight: 700; line-height: 1.4; }
.logo-text span { display: block; font-size: 10px; color: var(--gold-300); font-family: var(--font-accent); letter-spacing: 2px; text-transform: uppercase; font-weight: 400; }
.header-nav { display: flex; align-items: center; gap: 32px; }
.header-nav a { color: var(--slate-200); text-decoration: none; font-size: 0.9em; font-weight: 400; letter-spacing: 0.5px; transition: color 0.3s; position: relative; }
.header-nav a::after { content: ''; position: absolute; bottom: -4px; left: 0; width: 0; height: 1px; background: var(--gold-400); transition: width 0.3s; }
.header-nav a:hover { color: var(--gold-300); }
.header-nav a:hover::after { width: 100%; }
.header-cta { background: linear-gradient(135deg, #9d7a17, #d3af44); color: #fff !important; padding:8px 24px; border-radius: 4px; font-weight: 600; font-size: 0.8em !important; letter-spacing: 1px;}
.header-cta::after { display: none !important; }
.header-cta:hover { opacity: 0.9; color: var(--navy-900) !important; }
@media screen and (max-width: 599px) {
	.header-inner { height: 60px; }
	.logo-mark { width: 40px; height: 40px; font-size: 12px; }
	.logo-text { font-size: 1.15em; }
	.logo-text span { font-size: 8px; }
	.header-cta { padding: 8px 16px; }
}
@media screen and (min-width: 600px) and (max-width: 899px) {
	.logo-text { font-size: 1.2em; }
	.header-nav { gap:12px; }
	.logo-mark { width: 45px; height: 45px; font-size: 14px; }
}
@media screen and (min-width: 900px) and (max-width: 1089px) {
	.logo-text { font-size: 1.25em; }
	.header-nav { gap:14px; }
}
@media screen and (min-width: 1090px) and (max-width: 1189px) {
	.logo-text { font-size: 1.4em; }
	.header-nav { gap:18px; }
}
/* ── HERO ── */
.hero { position: relative; min-height: 100vh; display: flex; align-items: center; background-size: cover; overflow: hidden;}
.hero-bg { position: absolute; inset: 0; background:url("../img/common/mv_bg.png") var(--navy-900) center right no-repeat; background-size: cover; }
.hero-grid {
  position: absolute; inset: 0;
  background-image:
    linear-gradient(rgba(201, 168, 76, 0.03) 1px, transparent 1px),
    linear-gradient(90deg, rgba(201, 168, 76, 0.03) 1px, transparent 1px);
  background-size: 60px 60px;
}
.hero-accent {
  position: absolute;
  right: -100px; top: 50%;
  transform: translateY(-50%);
  width: 600px; height: 600px;
  border: 1px solid rgba(201, 168, 76, 0.08);
  border-radius: 50%;
}
.hero-accent::before {
  content: ''; position: absolute;
  inset: 40px;
  border: 1px solid rgba(201, 168, 76, 0.05);
  border-radius: 50%;
}
.hero-content { position: relative; z-index: 2; margin: 0 auto; padding: 4%; width: 100%; }
.hero-label { display: inline-flex; align-items: center; gap: 10px; font-family: var(--font-accent); font-size: 13px; letter-spacing: 3px; color: var(--gold-400); text-transform: uppercase; margin-bottom: 10px; opacity: 0; animation: fadeUp 0.8s 0.3s forwards; }
.hero-label::before {
  content: '';
  width: 40px; height: 1px;
  background: var(--gold-400);
}
.hero-title {
  font-family: var(--font-display);
  font-size: clamp(32px, 5vw, 56px);
  font-weight: 700;
  color: var(--white);
  line-height: 1.5;
  margin-bottom: 28px;
  opacity: 0; animation: fadeUp 0.8s 0.5s forwards;
}
.hero-title .gold { color: var(--gold-300); }
.hero-title .thin {
  font-weight: 300;
  font-size: clamp(20px, 3vw, 32px);
  display: block;
  margin-top: 8px;
  color: #fff;
}
.hero-subtitle {
  font-size: 16px; line-height: 2;
  color: #FFFFFF;
  max-width: 640px;
  margin-bottom: 48px;
  opacity: 0; animation: fadeUp 0.8s 0.7s forwards;
}
.hero-badges {
  display: flex; flex-wrap: wrap; gap: 12px;
  margin-bottom: 48px;
  opacity: 0; animation: fadeUp 0.8s 0.9s forwards;
}
.hero-badge {
  display: inline-flex; align-items: center; gap: 8px;
  padding: 10px 20px;
  background: rgba(11,24,42,1.0);
  border: 1px solid rgba(255, 255, 255, 0.2);
  border-radius: 4px;
  font-size: 13px;
  color: var(--gold-200);
  font-weight: 500;
}
.hero-badge .badge-icon { font-size: 1.2em; color: #fff; }
.hero-cta-group {
  display: flex; gap: 16px; flex-wrap: wrap;
  opacity: 0; animation: fadeUp 0.8s 1.1s forwards;
}
.btn-primary { display: inline-flex; align-items: center; gap: 10px; padding: 16px 36px; background: linear-gradient(135deg, #9d7a17, #d3af44);
  color: var(--navy-900);
  font-family: var(--font-body);
  font-size: 15px; font-weight: 700;
  text-decoration: none;
  border-radius: 4px;
  letter-spacing: 1px;
  transition: all 0.3s;
}
.btn-primary:hover { transform: translateY(-2px); box-shadow: 0 8px 30px rgba(201, 168, 76, 0.3); }
.btn-secondary {
  display: inline-flex; align-items: center; gap: 10px;
  padding: 16px 36px;
  border: 1px solid rgba(201, 168, 76, 0.3);
  color: var(--gold-300);
  font-family: var(--font-body);
  font-size: 15px; font-weight: 500;
  text-decoration: none;
  border-radius: 4px;
  letter-spacing: 1px;
  transition: all 0.3s;
}
.btn-secondary:hover { background: rgba(201, 168, 76, 0.08); border-color: var(--gold-400); color: #fff; }
@media screen and (max-width: 599px) {
	.hero-title { font-size: 1.6em; }
	.btn-primary { display: block; }
}
/* ── NUMBERS BAR ── */
.numbers-bar {
  background:url("../img/common/asc_bg.png") var(--navy-800) center center no-repeat;
  border-top: 1px solid rgba(201, 168, 76, 0.1);
  border-bottom: 1px solid rgba(201, 168, 76, 0.1);
  padding: 40px 0;
}
.asc-mark { width: 30px; margin: 0 auto; }
.numbers-bar .section-label { text-align: center; }
.numbers-bar .section-title { text-align: center; color: #fff; }
.numbers-inner { max-width: 1280px; margin: 0 auto; display: grid; grid-template-columns: repeat(4, 1fr); gap: 32px; padding: 0 40px;}
.number-item { text-align: center; }
.number-icon { width: 50px; margin: 0 auto 20px; }
.number-value {
  font-family: var(--font-accent);
  font-size: 42px; font-weight: 600;
  color: var(--gold-400);
  line-height: 1;
}
.number-value span { font-size: 18px; font-weight: 400; }
.number-label { font-size: 0.9em; color: #fff; margin-top: 10px; letter-spacing: 1px; }
.number-sub {
  display: inline-block;
  margin-top: 10px;
  padding: 4px 12px;
  background: linear-gradient(135deg, #9d7a17, #d3af44);
  /*border: 1px solid #E91E63;*/
  border-radius: 3px;
  font-size: 11px;
  color: #fff;
  font-weight: 500;
  letter-spacing: 0.5px;
}
.numbers-bar p { color: #fff;}
@media screen and (max-width: 599px) {
	.numbers-bar { padding: 6%; }
	.numbers-inner { padding: 0;}
	.number-value { font-size: 30px; }
}
/* ── SECTION COMMON ── */
.section {
  padding: 100px 0;
}
.section-inner {
  max-width: 1280px; margin: 0 auto;
  padding: 0 40px;
}
.section-label {
  font-family: var(--font-accent);
  font-size: 13px; letter-spacing: 3px;
  color: var(--gold-400);
  text-transform: uppercase;
  margin-bottom: 12px;
}
.section-title {
  font-family: var(--font-display);
  font-size: 2.0em;
  font-weight: 700;
  color: var(--text-dark);
  line-height: 1.5;
  margin-bottom: 20px;
}
.section-desc {
  font-size: 15px; color: var(--text-body);
  /*max-width: 680px;*/ line-height: 2;
  margin-bottom: 48px;
}
@media screen and (max-width: 599px) {
	.section-title { font-size: 1.6em; }
}
/* ── DARK SECTION ── */
.section-dark {
  background: var(--navy-900);
  position: relative;
}
.section-dark .section-title { color: var(--white); }
.section-dark .section-desc { color: var(--slate-300); }

/* ── ISSUES ── */
.issues-grid {
  display: grid;
  grid-template-columns: repeat(3, 1fr);
  gap: 24px;
}
.issue-card {
  background: var(--white);
  border-radius: 8px;
  padding: 36px 32px;
  border: 1px solid #e0dcd4;
  transition: all 0.4s;
  position: relative;
  overflow: hidden;
}
.issue-card::before {
  content: ''; position: absolute;
  top: 0; left: 0; right: 0; height: 3px;
  background: linear-gradient(90deg, var(--gold-400), var(--navy-600));
  opacity: 0; transition: opacity 0.3s;
}
.issue-card:hover { transform: translateY(-4px); box-shadow: 0 12px 40px rgba(0,0,0,0.08); }
.issue-card:hover::before { opacity: 1; }
.issue-number {
  font-family: var(--font-accent);
  font-size: 36px; font-weight: 600;
  color: var(--gold-400);
  opacity: 0.4;
  margin-bottom: 16px;
}
.issue-title {
  font-family: var(--font-display);
  font-size: 18px; font-weight: 700;
  color: var(--text-dark);
  margin-bottom: 12px;
  line-height: 1.6;
}
.issue-text {
  font-size: 14px; color: var(--text-body);
  line-height: 1.9;
}
.ttlFlex { display: flex; justify-content: space-between; align-items: center; }
.ttlFlexL { width: 60%; }
.ttlFlexR { width: 36%; }

.issue-icon { position: absolute; top: 4%; right: 4%; width: 20%; }
@media screen and (max-width: 599px) {
	.ttlFlex { display: flex; justify-content: space-between; align-items: center; flex-direction: column; margin-bottom: 20px; }
	.ttlFlexL { width: 100%; margin-bottom: 0px; }
	.ttlFlexR { width: 100%; }
}
/* ── SERVICES ── */
.services-grid {
  display: grid;
  grid-template-columns: repeat(3, 1fr);
  gap: 28px;
}
.service-card {
  background: rgba(255, 255, 255, 0.04);
  border: 1px solid rgba(201, 168, 76, 0.12);
  border-radius: 8px;
  padding: 44px 36px;
  transition: all 0.4s;
  position: relative;
}
.service-card:hover {
  background: rgba(201, 168, 76, 0.06);
  border-color: rgba(201, 168, 76, 0.25);
  transform: translateY(-4px);
}
.service-icon {
  width: 56px; height: 56px;
  background: linear-gradient(135deg, rgba(201, 168, 76, 0.15), rgba(201, 168, 76, 0.05));
  border-radius: 12px;
  display: flex; align-items: center; justify-content: center;
  font-size: 24px;
  margin-bottom: 24px;
  border: 1px solid rgba(201, 168, 76, 0.15);
}
.service-title {
  font-family: var(--font-display);
  font-size: 20px; font-weight: 700;
  color: var(--white);
  margin-bottom: 16px;
  line-height: 1.5;
}
.service-text {
  font-size: 14px; color: var(--slate-300);
  line-height: 2;
  margin-bottom: 20px;
}
.service-features {
  list-style: none;
}
.service-features li {
  font-size: 13px; color: var(--gold-200);
  padding: 6px 0;
  border-bottom: 1px solid rgba(201, 168, 76, 0.06);
  display: flex; align-items: center; gap: 8px;
}
.service-features li::before {
  content: '◇';
  font-size: 8px;
  color: var(--gold-400);
}
.service-track-record {
  margin: 16px 0 8px;
  padding: 12px 16px;
  background: linear-gradient(135deg, #9d7a17, #d3af44);
  /*border: 1px solid #fff/*rgba(201, 168, 76, 0.25);*/
  border-radius: 6px;
  font-size: 14px;
  color: #fff;
  font-weight: 500;
  line-height: 1.7;
}
.service-track-num {
  font-family: var(--font-accent);
  font-size: 22px;
  font-weight: 700;
  color: #fff;
}
.service-track-detail {
  font-size: 12px;
  color: var(--slate-300);
  line-height: 1.8;
  margin-bottom: 16px;
  padding: 0 4px;
}
.btn-sub-text {
  display: block;
  font-size: 11px;
  font-weight: 400;
  margin-top: 4px;
  opacity: 0.85;
}
.service-img { margin-bottom: 20px; }
/* ── TAX INCENTIVE HIGHLIGHT ── */
.tax-highlight {
  background: linear-gradient(135deg, var(--navy-800), var(--navy-700));
  border: 1px solid rgba(201, 168, 76, 0.15);
  border-radius: 12px;
  padding: 60px;
  margin-top: 48px;
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: 48px;
  align-items: center;
}
.tax-highlight-content h3 {
  font-family: var(--font-display);
  font-size: 26px; font-weight: 700;
  color: var(--white);
  margin-bottom: 20px;
  line-height: 1.5;
}
.tax-highlight-content p {
  font-size: 15px; color: var(--slate-300);
  line-height: 2;
  margin-bottom: 16px;
}
.tax-metrics {
  display: grid; grid-template-columns: 1fr 1fr; gap: 20px;
}
.tax-metric {
  background: rgba(201, 168, 76, 0.06);
  border: 1px solid rgba(201, 168, 76, 0.15);
  border-radius: 8px;
  padding: 28px 24px;
  text-align: center;
}
.tax-metric-value {
  font-family: var(--font-accent);
  font-size: 36px; font-weight: 600;
  color: var(--gold-400);
}
.tax-metric-value small { font-size: 16px; font-weight: 400; }
.tax-metric-label {
  font-size: 12px; color: var(--slate-300);
  margin-top: 6px;
  letter-spacing: 0.5px;
}
.tax-metric-sub {
  font-size: 11px; color: var(--slate-300);
  margin-top: 4px; opacity: 0.7;
}

.tax-highlight-img { margin-bottom: 20px; }

@media screen and (max-width: 599px) {
	.tax-highlight-content h3 { font-size: 18px; }
	.tax-metrics-cover { display: flex; justify-content: space-between; flex-wrap: wrap; }
	.tax-metrics-child { width: 46%; margin-bottom: 20px; gap:0; }
}
/* ── NOTICE BOX ── */
.tax-notice {
  margin-top: 24px;
  padding: 20px 24px;
  background: rgba(201, 168, 76, 0.12);
  border: 2px solid rgba(201, 168, 76, 0.4);
  border-radius: 8px;
  display: flex;
  align-items: flex-start;
  gap: 14px;
}
.tax-notice-icon {
  flex-shrink: 0;
  width: 28px; height: 28px;
  background: var(--gold-400);
  border-radius: 50%;
  display: flex; align-items: center; justify-content: center;
  font-size: 15px; font-weight: 700;
  color: var(--navy-900);
  margin-top: 2px;
}
.tax-notice-text {
  font-size: 14px;
  color: var(--gold-100);
  line-height: 1.9;
  font-weight: 500;
}
.tax-notice-text strong {
  color: var(--gold-300);
  font-weight: 700;
}

/* ── SCHEME ── */
.scheme-section {
  background: var(--white);
}
.scheme-flow {
  display: flex;
  align-items: stretch;
  gap: 0;
  margin-top: 48px;
  position: relative;
}
.scheme-step {
  flex: 1;
  padding: 36px 28px;
  background: var(--off-white);
  border: 1px solid #e0dcd4;
  position: relative;
  text-align: center;
}
.scheme-step:first-child { border-radius: 8px 0 0 8px; }
.scheme-step:last-child { border-radius: 0 8px 8px 0; }
.scheme-step-num {
  font-family: var(--font-accent);
  font-size: 12px; letter-spacing: 2px;
  color: var(--gold-400);
  text-transform: uppercase;
  margin-bottom: 12px;
}
.scheme-step-title {
  font-family: var(--font-display);
  font-size: 16px; font-weight: 700;
  color: var(--text-dark);
  margin-bottom: 10px;
}
.scheme-step-text {
  font-size: 13px; color: var(--text-body);
  line-height: 1.8;
}
.scheme-arrow {
  display: flex; align-items: center;
  color: var(--gold-400);
  font-size: 24px;
  padding: 0 4px;
  flex-shrink: 0;
}
.flowIcon { width: 30%; margin: 0 auto 10px; }
/* ── WHY ASC ── */
.why-grid {
  display: grid;
  grid-template-columns: repeat(2, 1fr);
  gap: 28px;
}
.why-card {
  display: flex; gap: 24px;
  padding: 36px;
  background: var(--white);
  border-radius: 8px;
  border: 1px solid #e0dcd4;
  transition: all 0.3s;
}
.why-card:hover { box-shadow: 0 8px 30px rgba(0,0,0,0.06); }
.why-icon {
  flex-shrink: 0;
  width: 52px; height: 52px;
  background: linear-gradient(135deg, var(--navy-800), var(--navy-700));
  border-radius: 10px;
  display: flex; align-items: center; justify-content: center;
  font-size: 22px;
}
.why-title {
  font-family: var(--font-display);
  font-size: 17px; font-weight: 700;
  color: var(--text-dark);
  margin-bottom: 8px;
}
.why-text {
  font-size: 14px; color: var(--text-body);
  line-height: 1.9;
}

/* ── TARGET ── */
.target-section { background: var(--white); }
.target-list {
  display: grid; grid-template-columns: repeat(2, 1fr);
  gap: 20px; margin-top: 40px;
}
.target-item {
  display: flex; align-items: flex-start; gap: 16px;
  padding: 24px 28px;
  background: var(--off-white);
  border-radius: 8px;
  border-left: 3px solid var(--gold-400);
}
.target-item-icon {
  flex-shrink: 0;
  width: 36px; height: 36px;
  /*background: linear-gradient(135deg, var(--gold-400), var(--gold-300));
  border-radius: 50%;*/
  display: flex; align-items: center; justify-content: center;
  font-size: 14px;
  color: var(--navy-900);
}
.target-item-text {
  font-size: 15px; font-weight: 500;
  color: var(--text-dark);
  line-height: 1.7;
}

/* ── FAQ ── */
.faq-section { background: var(--off-white); }

/* ── GREETING ── */
.greeting-section {
  background: var(--white);
  border-top: 1px solid #e0dcd4;
}
.greeting-inner {
  display: grid;
  grid-template-columns: 280px 1fr;
  gap: 56px;
  align-items: start;
}
.greeting-photo {
  position: relative;
}
.greeting-photo img {
  width: 100%;
  border-radius: 8px;
  box-shadow: 0 8px 30px rgba(0,0,0,0.1);
}
.greeting-photo-caption {
  margin-top: 20px;
  text-align: center;
}
.greeting-photo-role {
  font-size: 12px;
  color: var(--gold-400);
  font-family: var(--font-accent);
  letter-spacing: 1px;
  margin-bottom: 6px;
}
.greeting-photo-name {
  font-family: var(--font-display);
  font-size: 20px;
  font-weight: 700;
  color: var(--text-dark);
}
.greeting-photo-title {
  font-size: 12px;
  color: var(--text-body);
  margin-top: 4px;
}
.greeting-content h3 {
  font-family: var(--font-display);
  font-size: 24px;
  font-weight: 700;
  color: var(--text-dark);
  line-height: 1.6;
  margin-bottom: 24px;
}
.greeting-content p {
  font-size: 15px;
  color: var(--text-body);
  line-height: 2.1;
  margin-bottom: 16px;
}
.greeting-qualifications {
  display: flex;
  flex-wrap: wrap;
  gap: 10px;
  margin-top: 24px;
}
.greeting-qual {
  display: inline-flex;
  align-items: center;
  gap: 6px;
  padding: 6px 14px;
  background: var(--off-white);
  border: 1px solid #e0dcd4;
  border-radius: 4px;
  font-size: 12px;
  color: var(--text-body);
  font-weight: 500;
}
.greeting-qual::before {
  content: '◇';
  font-size: 8px;
  color: var(--gold-400);
}

@media (max-width: 768px) {
  .greeting-inner {
    grid-template-columns: 1fr;
    gap: 32px;
  }
  .greeting-photo {
    max-width: 240px;
    margin: 0 auto;
  }
}
.faq-list {
  max-width: 840px;
  margin: 0 auto;
}
.faq-item {
  background: var(--white);
  border: 1px solid #e0dcd4;
  border-radius: 8px;
  margin-bottom: 16px;
  overflow: hidden;
  transition: all 0.3s;
}
.faq-item:hover { box-shadow: 0 4px 16px rgba(0,0,0,0.05); }
.faq-question {
  display: flex; align-items: flex-start; gap: 16px;
  padding: 24px 28px;
  cursor: pointer;
  user-select: none;
}
.faq-q-mark {
  flex-shrink: 0;
  width: 32px; height: 32px;
  background: linear-gradient(135deg, var(--navy-800), var(--navy-700));
  border-radius: 6px;
  display: flex; align-items: center; justify-content: center;
  font-family: var(--font-accent);
  font-size: 16px; font-weight: 600;
  color: var(--gold-400);
  margin-top: 1px;
}
.faq-q-text {
  font-family: var(--font-display);
  font-size: 16px; font-weight: 600;
  color: var(--text-dark);
  line-height: 1.7;
  flex: 1;
}
.faq-toggle {
  flex-shrink: 0;
  width: 28px; height: 28px;
  display: flex; align-items: center; justify-content: center;
  font-size: 18px;
  color: var(--gold-400);
  transition: transform 0.3s;
  margin-top: 2px;
}
.faq-answer {
  max-height: 0;
  overflow: hidden;
  transition: max-height 0.4s ease, padding 0.3s ease;
}
.faq-answer.open {
  max-height: 400px;
}
.faq-answer-inner {
  padding: 0 28px 24px 76px;
}
.faq-a-mark {
  display: inline-flex; align-items: center; justify-content: center;
  width: 24px; height: 24px;
  background: rgba(201, 168, 76, 0.12);
  border-radius: 4px;
  font-family: var(--font-accent);
  font-size: 13px; font-weight: 600;
  color: var(--gold-400);
  margin-right: 10px;
  vertical-align: middle;
}
.faq-a-text {
  font-size: 14px;
  color: var(--text-body);
  line-height: 2;
}

/* ── CTA SECTION ── */
.cta-section {
  background: linear-gradient(135deg, var(--navy-900) 0%, var(--navy-700) 100%);
  padding: 80px 0;
  text-align: center;
  position: relative;
  overflow: hidden;
}
.cta-section::before {
  content: ''; position: absolute; inset: 0;
  background:
    radial-gradient(ellipse at 50% 50%, rgba(201, 168, 76, 0.06) 0%, transparent 60%);
}
.cta-inner {
  position: relative; z-index: 2;
  max-width: 680px; margin: 0 auto;
  padding: 0 40px;
}
.cta-title {
  font-family: var(--font-display);
  font-size: clamp(24px, 3vw, 32px);
  font-weight: 700;
  color: var(--white);
  margin-bottom: 16px;
  line-height: 1.5;
}
.cta-text {
  font-size: 15px; color: var(--slate-300);
  margin-bottom: 36px;
  line-height: 2;
}
.cta-contact {
  display: flex; align-items: center; justify-content: center;
  gap: 32px; flex-wrap: wrap;
  margin-top: 24px;
}
.cta-phone {
  color: var(--gold-300);
  text-decoration: none;
  font-family: var(--font-accent);
  font-size: 28px; font-weight: 600;
  letter-spacing: 2px;
	background: url("../img/common/fd-wh.png") left center no-repeat;
	background-size: 40px;
	padding-left: 45px;
}
.cta-phone-label {
  display: block;
  font-family: var(--font-body);
  font-size: 11px;
  color: var(--slate-300);
  letter-spacing: 1px;
  margin-top: 2px;
}

.icon-mark { width: 40px; margin: 0 auto 10px; }
/* ── FOOTER ── */
.footer {
  background: var(--navy-900);
  border-top: 1px solid rgba(201, 168, 76, 0.1);
  padding: 60px 0 32px;
}
.footer-inner {
  max-width: 1280px; margin: 0 auto;
  padding: 0 40px;
}
.footer-grid {
  display: grid;
  grid-template-columns: 2fr 1fr 1fr 1fr;
  gap: 48px;
  margin-bottom: 48px;
}
.footer-brand-text {
  font-size: 13px; color: var(--slate-300);
  line-height: 1.9;
  margin-top: 16px;
}
.footer-heading {
  font-family: var(--font-accent);
  font-size: 12px; letter-spacing: 2px;
  color: var(--gold-400);
  text-transform: uppercase;
  margin-bottom: 20px;
}
.footer-links { list-style: none; }
.footer-links li { margin-bottom: 10px; }
.footer-links a {
  color: var(--slate-300);
  text-decoration: none;
  font-size: 13px;
  transition: color 0.3s;
}
.footer-links a:hover { color: var(--gold-300); }
.footer-bottom {
  border-top: 1px solid rgba(201, 168, 76, 0.08);
  padding-top: 24px;
  display: flex; align-items: center; justify-content: space-between;
}
.footer-copy {
  font-size: 12px; color: var(--slate-300); opacity: 0.6;
}
.footer-parent a {
  font-size: 12px; color: var(--gold-400);
  text-decoration: none;
  letter-spacing: 0.5px;
}

/* ── ANIMATIONS ── */
@keyframes fadeUp {
  from { opacity: 0; transform: translateY(24px); }
  to { opacity: 1; transform: translateY(0); }
}

/* ── RESPONSIVE ── */
@media (max-width: 1024px) {
  .numbers-inner { grid-template-columns: repeat(2, 1fr); }
  .services-grid { grid-template-columns: 1fr; }
  .tax-highlight { grid-template-columns: 1fr; padding: 40px; }
  .footer-grid { grid-template-columns: 1fr 1fr; }
}
@media (max-width: 899px) {
	.header-nav .pc_nav { display: none; }
	.header-inner { padding: 0 20px; }
	.hero-content { padding: 120px 20px 60px; }
	.section-inner, .cta-inner { padding: 0 20px; }
	.section { padding: 60px 0; }
	.issues-grid { grid-template-columns: 1fr; }
	.why-grid { grid-template-columns: 1fr; }
	.target-list { grid-template-columns: 1fr; }
	.numbers-inner { grid-template-columns: repeat(2, 1fr); gap: 20px; }
	.tax-metrics { grid-template-columns: 1fr; }
	.scheme-flow { flex-direction: column; }
	.scheme-step:first-child { border-radius: 8px 8px 0 0; }
	.scheme-step:last-child { border-radius: 0 0 8px 8px; }
	.scheme-arrow { transform: rotate(90deg); justify-content: center; padding: 8px 0; }
	.footer-grid { grid-template-columns: 1fr; gap: 32px; }
	.footer-bottom { flex-direction: column; gap: 12px; }
	.tax-highlight { padding: 28px; }
	.hero-cta-group { flex-direction: column; }
	.btn-primary, .btn-secondary { text-align: center; justify-content: center; }
	.numbers-bar { padding: 40px 4%; }
}

/* ── NOTE BANNER (デモ用) ── */
.demo-banner {
  position: fixed; bottom: 0; left: 0; right: 0; z-index: 9999;
  background: linear-gradient(135deg, var(--navy-800), var(--navy-700));
  border-top: 2px solid var(--gold-400);
  padding: 14px 24px;
  text-align: center;
  font-size: 13px;
  color: var(--slate-200);
}
.demo-banner strong { color: var(--gold-300); }