/* くらべる消費税 — 信頼感と読みやすさを優先したデザイン */
:root {
  --ink: #1b2330;
  --ink-soft: #4a5463;
  --ink-mute: #6b7381;
  --navy: #1d3557;
  --navy-dark: #132640;
  --navy-tint: #e9eef5;
  --paper: #f6f3ec;
  --paper-deep: #ede7db;
  --white: #ffffff;
  --line: #d9d1c2;
  --line-soft: #e8e2d6;
  --shu: #b4432a;          /* 朱色：締め切り・ロゴ */
  --shu-tint: #fbefe9;
  --good: #2c6a4c;
  --good-tint: #e8f2ec;
  --focus: #d08a1f;
  --base: 18px;
  --radius: 10px;
  --maxw: 1120px;
  --shadow: 0 1px 2px rgba(27,35,48,.06), 0 8px 24px rgba(27,35,48,.06);
  --mincho: "BIZ UDPMincho", "Hiragino Mincho ProN", "Yu Mincho", serif;
  --gothic: "BIZ UDPGothic", "Hiragino Kaku Gothic ProN", "Yu Gothic", Meiryo, sans-serif;
}
html.large { --base: 21px; }

* { box-sizing: border-box; }
html { font-size: var(--base); -webkit-text-size-adjust: 100%; scroll-behavior: smooth; }
body { margin: 0; background: var(--paper); color: var(--ink); font-family: var(--gothic); line-height: 1.85; letter-spacing: .02em; }
img { max-width: 100%; height: auto; display: block; }
a { color: var(--navy); text-underline-offset: 3px; }
a:hover { color: var(--navy-dark); }
:focus-visible { outline: 3px solid var(--focus); outline-offset: 2px; }

.wrap { max-width: var(--maxw); margin: 0 auto; padding: 0 24px; }
.sr { position: absolute; width: 1px; height: 1px; overflow: hidden; clip: rect(0 0 0 0); white-space: nowrap; }
.skip { position: absolute; left: -9999px; }
.skip:focus { left: 16px; top: 8px; background: var(--white); padding: 8px 12px; z-index: 20; }
.nb { display: inline-block; }

/* ---------- 注意帯 ---------- */
.notice-bar { background: var(--navy-dark); color: #e9edf3; font-size: .8rem; line-height: 1.6; padding: 8px 0; }
.notice-bar .wrap { display: flex; flex-wrap: wrap; gap: 4px 16px; justify-content: space-between; align-items: center; }
.size-toggle { display: inline-flex; align-items: center; gap: 6px; }
.size-toggle button { font: inherit; font-size: .8rem; cursor: pointer; background: transparent; color: #e9edf3; border: 1px solid #6f809a; border-radius: 999px; padding: 1px 12px; }
.size-toggle button[aria-pressed="true"] { background: #e9edf3; color: var(--navy-dark); border-color: #e9edf3; }

/* ---------- ヘッダー ---------- */
.site-header { background: rgba(255,255,255,.96); border-bottom: 1px solid var(--line-soft); position: sticky; top: 0; z-index: 10; backdrop-filter: saturate(1.2) blur(6px); }
.site-header .wrap { display: flex; flex-wrap: wrap; align-items: center; justify-content: space-between; gap: 8px 24px; padding-top: 12px; padding-bottom: 12px; }
.brand { display: flex; align-items: center; gap: 12px; text-decoration: none; color: var(--ink); }
.seal { width: 42px; height: 42px; flex: none; border-radius: 6px; background: var(--shu); color: #fff; display: grid; place-items: center; font-family: var(--mincho); font-weight: 700; font-size: 1.15rem; line-height: 1; box-shadow: inset 0 0 0 2px rgba(255,255,255,.35), inset 0 0 0 4px var(--shu); }
.brand-name { font-family: var(--mincho); font-weight: 700; font-size: 1.2rem; line-height: 1.25; letter-spacing: .06em; }
.brand-sub { display: block; font-family: var(--gothic); font-size: .72rem; color: var(--ink-mute); font-weight: 400; letter-spacing: .02em; }
.site-nav ul { list-style: none; margin: 0; padding: 0; display: flex; flex-wrap: wrap; gap: 4px 24px; }
.site-nav a { text-decoration: none; font-size: .88rem; color: var(--ink-soft); padding: 4px 0; border-bottom: 2px solid transparent; }
.site-nav a:hover { color: var(--navy); border-bottom-color: var(--shu); }

/* ---------- ヒーロー ---------- */
.hero { position: relative; background: var(--paper-deep); overflow: hidden; }
.hero-photo { position: absolute; inset: 0; }
.hero-photo img { width: 100%; height: 100%; object-fit: cover; object-position: 70% 50%; }
.hero-photo::after { content: ""; position: absolute; inset: 0; background: linear-gradient(90deg, rgba(246,243,236,.97) 0%, rgba(246,243,236,.95) 40%, rgba(246,243,236,.75) 52%, rgba(246,243,236,0) 74%); }
.hero-inner { position: relative; padding-top: 72px; padding-bottom: 120px; }
.hero-text { max-width: 560px; }
.eyebrow { display: inline-flex; align-items: center; gap: 10px; font-size: .82rem; font-weight: 700; color: var(--shu); margin: 0 0 14px; letter-spacing: .08em; }
.eyebrow::before { content: ""; width: 24px; height: 2px; background: var(--shu); }
h1 { font-family: var(--mincho); font-size: 2.3rem; line-height: 1.45; margin: 0 0 18px; letter-spacing: .04em; font-weight: 700; }
.hero p.desc { margin: 0 0 24px; color: var(--ink-soft); }
.hero-actions { display: flex; flex-wrap: wrap; gap: 12px; }
.meta { margin: 22px 0 0; font-size: .76rem; color: var(--ink-mute); line-height: 1.7; }

/* ---------- 税率カード ---------- */
.rates { position: relative; margin-top: -72px; z-index: 2; }
.rate-grid { display: grid; grid-template-columns: repeat(3, 1fr); background: var(--white); border-radius: var(--radius); box-shadow: var(--shadow); border: 1px solid var(--line-soft); }
.rate { padding: 22px 24px; display: flex; gap: 16px; align-items: flex-start; border-right: 1px solid var(--line-soft); }
.rate:nth-child(3), .rate:last-child { border-right: none; }
.rate-wide { grid-column: 1 / -1; border-top: 1px solid var(--line-soft); background: #fbfaf7; border-radius: 0 0 var(--radius) var(--radius); align-items: center; padding: 16px 24px; }
.rate-wide svg { width: 36px; height: 36px; }
.rate-wide > div { display: flex; flex-wrap: wrap; align-items: baseline; gap: 4px 18px; }
.rate-wide .value { font-size: 1.3rem; }
.rate-wide .note { font-size: .85rem; color: var(--ink-soft); margin: 0; }
.rate svg { flex: none; width: 44px; height: 44px; color: var(--navy); }
.rate .label { font-size: .85rem; color: var(--ink-soft); margin: 0 0 2px; line-height: 1.5; }
.rate .value { font-family: var(--mincho); font-weight: 700; font-size: 1.6rem; line-height: 1.3; margin: 0; font-variant-numeric: tabular-nums; }
.rate .value .from { color: var(--ink-mute); font-size: 1.05rem; }
.rate .value .arrow { color: var(--ink-mute); font-size: 1rem; margin: 0 4px; }
.rate .value.down .to { color: var(--shu); }
.rate .note { font-size: .78rem; color: var(--ink-mute); margin: 2px 0 0; line-height: 1.5; }

/* ---------- セクション共通 ---------- */
section.block { padding: 64px 0 8px; }
.sec-head { margin-bottom: 28px; max-width: 760px; }
.sec-kicker { font-size: .8rem; font-weight: 700; color: var(--shu); letter-spacing: .1em; margin: 0 0 6px; }
h2 { font-family: var(--mincho); font-size: 1.65rem; line-height: 1.5; margin: 0 0 12px; letter-spacing: .03em; }
.sec-head p { margin: 0; color: var(--ink-soft); }
h3 { font-size: 1.1rem; line-height: 1.5; margin: 0 0 10px; }

/* ---------- 注意 ---------- */
.caution { background: var(--white); border: 1px solid var(--line); border-left: 5px solid var(--shu); border-radius: var(--radius); padding: 18px 22px; margin: 40px 0 0; }
.caution .title { font-weight: 700; margin: 0 0 4px; color: var(--shu); }
.caution p { margin: 0 0 4px; }
.caution p:last-child { margin: 0; }

/* ---------- 締め切りタイムライン ---------- */
.timeline { list-style: none; margin: 0; padding: 0; display: grid; gap: 14px; position: relative; max-width: 920px; }
.timeline::before { content: ""; position: absolute; top: 20px; bottom: 20px; left: 9px; width: 2px; background: var(--line); }
.tl { position: relative; padding-left: 40px; display: grid; grid-template-columns: 170px 1fr; gap: 24px; align-items: start; }
.tl::before { content: ""; position: absolute; top: 24px; left: 0; width: 20px; height: 20px; border-radius: 50%; background: var(--white); border: 3px solid var(--navy); }
.tl.urgent::before { border-color: var(--shu); background: var(--shu); box-shadow: 0 0 0 5px rgba(180,67,42,.15); }
.tl.done { opacity: .55; }
.tl-when { padding-top: 18px; }
.tl .date { font-weight: 700; font-size: 1rem; margin: 6px 0 0; line-height: 1.4; color: var(--ink-soft, #444); }
.tl-body { background: var(--white); border: 1px solid var(--line-soft); border-radius: var(--radius); padding: 18px 22px 16px; }
.tl.urgent .tl-body { border-color: var(--shu); border-left: 5px solid var(--shu); }
.tl-key .tl-body { background: var(--navy-tint); border-color: transparent; }
.tl .who { display: inline-block; font-size: .82rem; font-weight: 700; color: var(--navy); background: var(--paper); border-radius: 4px; padding: 2px 10px; margin: 0 0 8px; line-height: 1.5; }
.tl-key .who { background: var(--white); }
.tl .what { font-family: var(--mincho); font-size: 1.22rem; font-weight: 700; line-height: 1.5; margin: 0 0 8px; }
.tl .what strong { color: var(--shu); }
.tl .desc { font-size: .95rem; line-height: 1.8; margin: 0; }
.countdown { display: inline-block; font-size: .85rem; font-weight: 700; border-radius: 999px; padding: 2px 12px; background: var(--navy-tint); color: var(--navy); }
.tl.urgent .countdown { background: var(--shu); color: #fff; }

/* ---------- 計算 ---------- */
.calc-layout { display: grid; grid-template-columns: minmax(0, 1.15fr) minmax(0, .85fr); gap: 28px; align-items: start; }
.calc { background: var(--white); border: 1px solid var(--line-soft); border-radius: var(--radius); box-shadow: var(--shadow); }
.step { padding: 28px 28px 8px; border-bottom: 1px solid var(--line-soft); }
.step:last-of-type { border-bottom: none; }
.step-head { display: flex; align-items: center; gap: 12px; margin-bottom: 18px; }
.step-no { flex: none; width: 34px; height: 34px; border-radius: 50%; background: var(--navy); color: #fff; display: grid; place-items: center; font-weight: 700; font-size: .9rem; }
.step-head h3 { margin: 0; font-family: var(--mincho); font-size: 1.2rem; }

fieldset { border: none; margin: 0 0 22px; padding: 0; min-width: 0; }
legend { font-weight: 700; margin-bottom: 10px; padding: 0; }
.hint { font-size: .85rem; color: var(--ink-mute); margin: -4px 0 10px; line-height: 1.65; }

/* 写真つきの選択肢 */
.shop-choices { display: grid; grid-template-columns: repeat(2, 1fr); gap: 12px; }
.shop img { aspect-ratio: 16 / 9; }
.shop { position: relative; }
.shop input { position: absolute; opacity: 0; }
.shop label { display: block; cursor: pointer; border: 2px solid var(--line); border-radius: var(--radius); overflow: hidden; background: var(--white); height: 100%; transition: border-color .15s, box-shadow .15s; }
.shop img { width: 100%; object-fit: cover; }
.shop .txt { display: block; padding: 10px 12px 12px; line-height: 1.5; }
.shop .name { display: block; font-weight: 700; }
.shop .sub { display: block; font-size: .78rem; color: var(--ink-mute); margin-top: 2px; }
.shop input:checked + label { border-color: var(--navy); box-shadow: 0 0 0 3px rgba(29,53,87,.15); }
.shop input:checked + label .name::before { content: "✓ "; color: var(--navy); }
.shop input:focus-visible + label { outline: 3px solid var(--focus); outline-offset: 2px; }

/* ボタン型の選択肢 */
.seg { display: flex; flex-wrap: wrap; gap: 8px; }
.seg .opt { position: relative; }
.seg input { position: absolute; opacity: 0; }
.seg label { display: inline-flex; flex-direction: column; justify-content: center; align-items: flex-start; min-height: 52px; padding: 8px 18px; border: 2px solid var(--line); border-radius: 999px; cursor: pointer; background: var(--white); line-height: 1.4; }
.seg label small { display: block; font-size: .72rem; color: var(--ink-mute); }
.seg input:checked + label { border-color: var(--navy); background: var(--navy); color: #fff; }
.seg input:checked + label small { color: #cfd8e6; }
.seg input:focus-visible + label { outline: 3px solid var(--focus); outline-offset: 2px; }

.field { margin-bottom: 22px; }
.field label.lbl { display: block; font-weight: 700; margin-bottom: 2px; }
.input-row { display: flex; align-items: center; gap: 10px; }
.input-row input { font: inherit; font-size: 1.25rem; font-variant-numeric: tabular-nums; width: 100%; max-width: 240px; height: 58px; padding: 0 16px; border: 2px solid var(--line); border-radius: var(--radius); background: #fffdf9; color: var(--ink); text-align: right; }
.input-row input:focus { border-color: var(--navy); outline: none; box-shadow: 0 0 0 4px rgba(208,138,31,.3); background: #fff; }
.input-row .unit { font-weight: 700; }
.helper { font-size: .85rem; background: var(--paper); border-radius: var(--radius); padding: 12px 16px; margin: 0 0 22px; line-height: 1.7; color: var(--ink-soft); }

.actions { padding: 4px 28px 28px; display: flex; flex-wrap: wrap; gap: 12px; align-items: center; }
.btn { font: inherit; font-weight: 700; cursor: pointer; display: inline-flex; align-items: center; justify-content: center; gap: 8px; min-height: 58px; padding: 0 30px; border-radius: 999px; border: 2px solid var(--navy); background: var(--navy); color: #fff; font-size: 1.05rem; text-decoration: none; transition: background .15s; }
.btn:hover { background: var(--navy-dark); border-color: var(--navy-dark); color: #fff; }
.btn.ghost { background: transparent; color: var(--navy); }
.btn.ghost:hover { background: var(--navy-tint); color: var(--navy-dark); }
.btn.small { min-height: 46px; padding: 0 20px; font-size: .9rem; }
.form-error { color: var(--shu); font-weight: 700; margin: 0; width: 100%; }

/* 結果パネル */
.panel { position: sticky; top: 92px; background: var(--white); border: 1px solid var(--line-soft); border-radius: var(--radius); box-shadow: var(--shadow); overflow: hidden; }
.panel-head { background: var(--navy); color: #fff; padding: 18px 24px 20px; }
.panel-head .label { font-size: .8rem; margin: 0; color: #c9d4e4; }
.panel-head .answer { font-family: var(--mincho); font-size: 1.45rem; font-weight: 700; margin: 4px 0 0; line-height: 1.45; }
.panel-head .amount { margin: 6px 0 0; font-size: .95rem; color: #e3e9f2; }
.panel-head .amount strong { font-family: var(--mincho); font-size: 1.6rem; color: #fff; font-variant-numeric: tabular-nums; margin-right: 4px; }
.panel-body { padding: 20px 24px 24px; }
.panel-body p { margin: 0 0 14px; }
.empty { text-align: center; color: var(--ink-mute); padding: 36px 24px; }
.empty svg { width: 56px; height: 56px; color: var(--line); margin: 0 auto 10px; }

.period-toggle { display: grid; grid-template-columns: 1fr 1fr; gap: 0; border: 2px solid var(--navy); border-radius: 999px; overflow: hidden; margin: 0 0 16px; }
.period-toggle[hidden] { display: none; }
.period-toggle button { font: inherit; font-size: .8rem; line-height: 1.4; padding: 8px 10px; border: 0; background: var(--white); color: var(--navy); cursor: pointer; }
.period-toggle button[aria-pressed="true"] { background: var(--navy); color: #fff; font-weight: 700; }
.choose-note { font-size: .85rem; background: var(--paper); border-radius: var(--radius); padding: 10px 14px; line-height: 1.7; }
.choose-note strong { display: block; color: var(--ink); }
.exempt-box { background: var(--paper); border-radius: var(--radius); padding: 16px 18px; font-size: .92rem; }
.exempt-box p { margin: 0 0 10px; }
.exempt-box p:last-child { margin: 0; }
.methods { list-style: none; margin: 0 0 16px; padding: 0; }
.method { padding: 14px 0; border-top: 1px solid var(--line-soft); }
.method:first-child { border-top: none; padding-top: 4px; }
.method .row { display: flex; justify-content: space-between; align-items: baseline; gap: 12px; }
.method .mname { font-weight: 700; line-height: 1.5; }
.method .mval { font-family: var(--mincho); font-weight: 700; font-size: 1.2rem; font-variant-numeric: tabular-nums; white-space: nowrap; }
.method .mval.refund { color: var(--good); }
.method .mval.na { font-family: var(--gothic); font-weight: 400; font-size: .85rem; color: var(--ink-mute); }
.method .before { font-size: .8rem; color: var(--ink-mute); margin-top: 2px; }
.track { height: 10px; background: var(--paper); border-radius: 999px; margin-top: 8px; overflow: hidden; }
.track span { display: block; height: 100%; background: #9aa7ba; border-radius: 999px; }
.method.best .mname::after { content: "いちばん少ない"; display: inline-block; white-space: nowrap; margin-left: 8px; font-size: .7rem; color: #fff; background: var(--good); border-radius: 999px; padding: 2px 9px; vertical-align: 2px; }
.method.best .track span { background: var(--good); }
.footnote { font-size: .78rem; color: var(--ink-mute); line-height: 1.7; }

.deadline { border-radius: var(--radius); padding: 16px 18px; margin: 16px 0 0; background: var(--shu-tint); border: 1px solid #efcfc2; }
.deadline .title { font-weight: 700; margin: 0 0 6px; color: var(--shu); }
.deadline ul { margin: 0; padding-left: 1.15em; font-size: .92rem; }
.deadline li { margin-bottom: 6px; }
.verify { margin-top: 16px; padding: 14px 18px; border-radius: var(--radius); background: var(--navy-tint); font-size: .9rem; }
.verify strong { color: var(--navy); }
.panel-actions { display: flex; flex-wrap: wrap; gap: 10px; margin-top: 16px; }

/* ---------- しくみ ---------- */
.how-grid { display: grid; grid-template-columns: minmax(0, .9fr) minmax(0, 1.1fr); gap: 36px; align-items: start; }
.how-photo { border-radius: var(--radius); overflow: hidden; box-shadow: var(--shadow); position: sticky; top: 100px; }
.how-photo img { aspect-ratio: 4 / 5; object-fit: cover; width: 100%; }
.cards3 { display: grid; gap: 12px; margin-bottom: 28px; }
.mcard { background: var(--white); border: 1px solid var(--line-soft); border-radius: var(--radius); padding: 18px 20px; }
.mcard .tag { display: inline-block; font-size: .72rem; font-weight: 700; color: var(--navy); background: var(--navy-tint); border-radius: 4px; padding: 0 8px; margin-bottom: 6px; }
.mcard .formula { font-family: var(--mincho); font-weight: 700; font-size: 1.05rem; margin: 0 0 6px; }
.mcard p { margin: 0; font-size: .9rem; color: var(--ink-soft); }
.niwari-box { background: var(--white); border: 1px solid var(--line-soft); border-top: 4px solid var(--navy); border-radius: var(--radius); padding: 20px 22px 14px; margin: 0 0 28px; }
.niwari-box .title { font-family: var(--mincho); font-weight: 700; font-size: 1.15rem; margin: 0 0 10px; color: var(--navy); }
.niwari-box ol { margin: 0 0 10px; padding-left: 1.3em; }
.niwari-box li { margin-bottom: 10px; line-height: 1.75; }
.niwari-box li strong { display: block; }
.changes { list-style: none; padding: 0; margin: 0 0 24px; }
.changes li { padding: 14px 0 14px 18px; border-left: 3px solid var(--line); margin-bottom: 10px; background: linear-gradient(90deg, var(--white), transparent); border-radius: 0 var(--radius) var(--radius) 0; }
.changes li strong { display: block; }
table.simple { width: 100%; border-collapse: collapse; background: var(--white); font-size: .9rem; border-radius: var(--radius); overflow: hidden; }
table.simple th, table.simple td { border-bottom: 1px solid var(--line-soft); padding: 10px 14px; text-align: left; }
table.simple thead th { background: var(--paper-deep); font-size: .82rem; }
table.simple td:last-child { font-variant-numeric: tabular-nums; font-weight: 700; }

/* ---------- 公式サイト ---------- */
.official-lead { background: var(--navy); color: #fff; border-radius: var(--radius); padding: 28px 30px; display: grid; grid-template-columns: 1fr auto; gap: 16px 28px; align-items: center; margin-bottom: 16px; }
.official-lead .title { font-family: var(--mincho); font-size: 1.3rem; font-weight: 700; margin: 0 0 6px; }
.official-lead p { margin: 0; color: #dbe3ee; }
.official-lead .btn { background: #fff; color: var(--navy); border-color: #fff; }
.official-lead .btn:hover { background: var(--navy-tint); }
.links { display: grid; grid-template-columns: repeat(2, 1fr); gap: 12px; }
.link-card { display: block; background: var(--white); border: 1px solid var(--line-soft); border-radius: var(--radius); padding: 16px 20px; text-decoration: none; color: var(--ink); transition: border-color .15s; }
.link-card:hover { border-color: var(--navy); color: var(--ink); }
.link-card .t { font-weight: 700; color: var(--navy); display: block; }
.link-card .d { font-size: .85rem; color: var(--ink-soft); display: block; margin-top: 2px; }
.link-card .src { font-size: .72rem; color: var(--ink-mute); display: block; margin-top: 6px; }

/* ---------- よくある質問 ---------- */
.faq details { background: var(--white); border: 1px solid var(--line-soft); border-radius: var(--radius); margin-bottom: 10px; }
.faq summary { cursor: pointer; font-weight: 700; padding: 18px 56px 18px 22px; position: relative; list-style: none; line-height: 1.6; }
.faq summary::-webkit-details-marker { display: none; }
.faq summary::before { content: "Q"; font-family: var(--mincho); color: var(--shu); margin-right: 10px; }
.faq summary::after { content: ""; position: absolute; right: 24px; top: 26px; width: 10px; height: 10px; border-right: 2px solid var(--navy); border-bottom: 2px solid var(--navy); transform: rotate(45deg); transition: transform .2s; }
.faq details[open] summary::after { transform: rotate(-135deg); top: 30px; }
.faq .ans { padding: 0 22px 18px; }
.faq .ans p { margin: 0 0 8px; }

/* ---------- フッター ---------- */
.site-footer { background: var(--navy-dark); color: #d7dee8; margin-top: 72px; padding: 40px 0 44px; font-size: .84rem; line-height: 1.85; }
.site-footer a { color: #fff; }
.site-footer .disclaimer { border: 1px solid #3c5170; border-radius: var(--radius); padding: 16px 20px; margin-bottom: 22px; }
.site-footer .disclaimer strong { color: #fff; display: block; margin-bottom: 4px; }
.site-footer ul { list-style: none; padding: 0; margin: 0 0 12px; display: flex; flex-wrap: wrap; gap: 4px 22px; }
.foot-brand { display: flex; align-items: center; gap: 10px; margin-bottom: 18px; color: #fff; font-family: var(--mincho); font-weight: 700; font-size: 1.05rem; }
.foot-brand .seal { width: 32px; height: 32px; font-size: .9rem; }

/* ---------- 文章ページ ---------- */
.doc { background: var(--white); border: 1px solid var(--line-soft); border-radius: var(--radius); box-shadow: var(--shadow); padding: 36px 40px 28px; margin: 40px auto; max-width: 860px; }
.doc h1 { font-size: 1.7rem; }
.doc h2 { font-size: 1.2rem; margin-top: 32px; padding-bottom: 6px; border-bottom: 1px solid var(--line-soft); }
.doc ol, .doc ul { padding-left: 1.4em; }
.doc li { margin-bottom: 6px; }

/* ---------- タブレット・スマホ ---------- */
@media (max-width: 960px) {
  .calc-layout { grid-template-columns: 1fr; }
  .panel { position: static; }
  .how-grid { grid-template-columns: 1fr; }
  .how-photo { position: static; }
  .how-photo img { aspect-ratio: 16 / 9; }
}
@media (max-width: 720px) {
  .wrap { padding: 0 16px; }
  .hero-photo { position: relative; height: 230px; }
  .hero-photo::after { background: linear-gradient(180deg, rgba(246,243,236,0) 55%, rgba(246,243,236,1) 100%); }
  .hero { background: var(--paper); }
  .hero-inner { padding-top: 8px; padding-bottom: 32px; }
  h1 { font-size: 1.6rem; }
  .rates { margin-top: 0; }
  .rate-grid { grid-template-columns: 1fr; }
  .rate { border-right: none; border-bottom: 1px solid var(--line-soft); padding: 16px 18px; }
  .rate:last-child { border-bottom: none; }
  section.block { padding-top: 48px; }
  h2 { font-size: 1.35rem; }
  .shop-choices { grid-template-columns: 1fr; }
  .shop label { display: grid; grid-template-columns: 110px 1fr; align-items: center; }
  .shop img { height: 100%; aspect-ratio: auto; min-height: 84px; }
  .step { padding: 22px 16px 4px; }
  .actions { padding: 4px 16px 22px; }
  .actions .btn { width: 100%; }
  .panel-head, .panel-body { padding-left: 18px; padding-right: 18px; }
  .tl { grid-template-columns: 1fr; gap: 8px; padding-left: 32px; }
  .tl::before { top: 20px; }
  .tl-when { padding-top: 16px; display: flex; align-items: center; gap: 10px; flex-wrap: wrap; }
  .tl .date { margin: 0; font-size: 1.05rem; }
  .tl-body { padding: 16px 16px 14px; }
  .tl .what { font-size: 1.12rem; }
  .official-lead { grid-template-columns: 1fr; padding: 22px 20px; }
  .links { grid-template-columns: 1fr; }
  .doc { padding: 24px 18px 16px; margin: 24px 0; }
  .site-nav ul { gap: 2px 16px; }
  .site-header { position: static; }
}

/* ---------- 印刷 ---------- */
@media print {
  .notice-bar, .site-nav, .hero-photo, .rates, #deadlines, .calc .actions, .panel-actions, #how, #official, .faq, .site-footer ul, .no-print { display: none !important; }
  body { background: #fff; font-size: 11pt; }
  .site-header { position: static; }
  .calc-layout { display: block; }
  .panel { position: static; box-shadow: none; border: 1px solid #000; margin-top: 16px; }
  .panel-head { background: #fff; color: #000; border-bottom: 2px solid #000; }
  .panel-head .label, .panel-head .amount, .panel-head .amount strong { color: #000; }
}

/* ---------- 計算欄を上に ---------- */
.hero-inner { padding-top: 26px; padding-bottom: 22px; }
.hero .meta { margin-top: 0; }
.hero h1 { font-size: 1.85rem; margin-bottom: 8px; }
.hero .eyebrow { margin-bottom: 8px; }
.hero-text { max-width: 600px; }
.hero p.desc { margin-bottom: 8px; font-size: .95rem; }
#calc { padding-top: 24px; }
#calc .sec-head { margin-bottom: 18px; }
#calc .sec-head h2 { margin-bottom: 4px; }
.rates { margin-top: 0; padding-top: 56px; }
.panel .cond { font-size: .78rem; color: var(--ink-mute); margin: 0 0 6px; line-height: 1.5; }
.panel .cond:empty { display: none; }
@media (max-width: 720px) {
  .hero-photo { height: 96px; }
  .hero p.desc { display: none; }
  .hero-inner { padding-top: 4px; padding-bottom: 20px; }
  .hero h1 { font-size: 1.45rem; }
  .hero .meta { display: none; }
  #calc { padding-top: 16px; }
  .calc .step:first-child { padding-top: 18px; }
}

.sr-only { position: absolute; width: 1px; height: 1px; padding: 0; margin: -1px; overflow: hidden; clip: rect(0,0,0,0); white-space: nowrap; border: 0; }
.h3-sub { display: block; font-family: var(--gothic); font-weight: 400; font-size: .85rem; color: var(--ink-soft); margin-top: 2px; }
.calc .step:first-child { padding-top: 22px; }

/* ---------- 計算欄：①②を横に並べ、結果は下に ---------- */
#calc .wrap { max-width: 1280px; }
.calc-layout { display: block; }
.calc { display: grid; grid-template-columns: 1fr 1fr; align-items: stretch; }
.calc .step { border-bottom: none; }
.calc .step + .step { border-left: 1px solid var(--line-soft); }
.calc .actions { grid-column: 1 / -1; justify-content: center; border-top: 1px solid var(--line-soft); background: #fbfaf7; border-radius: 0 0 var(--radius) var(--radius); padding: 22px 28px; }
.calc .form-error { flex-basis: 100%; text-align: center; margin: 0; }
.btn-calc { font-size: 1.15rem; min-width: 300px; padding-top: 16px; padding-bottom: 16px; justify-content: center; }
.panel { position: static; margin-top: 28px; scroll-margin-top: 90px; }
.panel-head { padding: 20px 28px 22px; }
.panel-body { padding: 22px 28px 26px; }
.period-toggle { max-width: 560px; }
.methods { display: grid; grid-template-columns: repeat(auto-fit, minmax(240px, 1fr)); gap: 14px; }
.method, .method:first-child { border: 1px solid var(--line-soft); border-radius: var(--radius); padding: 16px 18px 14px; }
.method.best { border: 2px solid var(--good); background: #f3f8f5; }
.method .row { flex-direction: column; align-items: flex-start; gap: 2px; }
.method .mval { font-size: 1.55rem; }
.method .mval.na { font-size: .9rem; padding: 8px 0; }
.result-lower { display: grid; grid-template-columns: 1.5fr 1fr; gap: 16px; align-items: start; }
.result-lower .deadline, .result-lower .verify { margin-top: 0; }
#resultFull .methods + .choose-note { margin-top: 4px; }
@media (max-width: 960px) {
  .calc { grid-template-columns: 1fr; }
  .calc .step + .step { border-left: none; border-top: 1px solid var(--line-soft); }
  .result-lower { grid-template-columns: 1fr; }
}
@media (max-width: 720px) {
  .btn-calc { min-width: 0; }
  .panel-head, .panel-body { padding-left: 18px; padding-right: 18px; }
  .methods { grid-template-columns: minmax(0, 1fr); gap: 10px; }
  .method { min-width: 0; }
  /* スマホは名前の下に金額を置く（横に並べると金額が右で切れる） */
  .method .row { flex-direction: column; align-items: flex-start; gap: 2px; }
  .method .mval { font-size: 1.35rem; white-space: normal; word-break: keep-all; overflow-wrap: anywhere; }
}
.panel-head .cond { color: #c9d4e4; font-size: .82rem; }
.deadline .dl-check { margin: 12px 0 0; padding-top: 10px; border-top: 1px solid #efcfc2; font-size: .85rem; line-height: 1.75; }
.deadline .dl-check strong { color: var(--ink); }
.deadline .dl-check a { color: var(--shu); }
.mvalwrap { display: flex; flex-direction: column; }
.mwhen { font-size: .8rem; font-weight: 700; color: var(--ink-soft); line-height: 1.4; margin-top: 4px; }
.method .before { font-size: .85rem; }
@media (max-width: 720px) { .mvalwrap { align-items: flex-start; max-width: 100%; } }
.period-box { margin: 0 0 18px; max-width: 640px; }
.period-q { font-weight: 700; font-size: .95rem; margin: 0 0 8px !important; }
.period-box .period-toggle { max-width: none; margin: 0; border-radius: 12px; }
.period-toggle button { padding: 10px 12px; display: flex; flex-direction: column; align-items: center; gap: 2px; }
.period-toggle button strong { font-size: 1rem; }
.period-toggle button small { font-size: .78rem; font-weight: 400; }
.period-toggle button[aria-pressed="true"] small { color: #d9e1ec; }
.period-toggle button + button { border-left: 2px solid var(--navy); }

/* ---------- 印刷：免責事項は黒くはっきり ---------- */
@media print {
  .site-footer { background: #fff; color: #000; font-size: 10pt; margin-top: 24px; padding: 16px 0 0; }
  .site-footer *, .site-footer a { color: #000 !important; opacity: 1 !important; }
  .site-footer .disclaimer { border: 1.5px solid #000; padding: 12px 16px; line-height: 1.8; }
  .site-footer .disclaimer strong { font-size: 11pt; font-weight: 700; margin-bottom: 6px; }
  .panel-head .cond, .panel-head .answer { color: #000; }
}

/* ---------- 印刷：A4 1枚にまとめる ---------- */
.print-only { display: none; }
@page { size: A4 portrait; margin: 10mm 12mm; }
@media print {
  html, html.large { font-size: 9pt !important; }
  body { font-size: 9pt; line-height: 1.5; background: #fff; }
  * { color: #000 !important; box-shadow: none !important; text-shadow: none !important; }
  .notice-bar, .site-header, .hero, #calcForm, .rates, #deadlines, #how, #official, #faq, .faq,
  .site-footer ul, .foot-brand, .period-box, .track, .panel-actions, .empty, .no-print { display: none !important; }
  main, section.block, #calc { padding: 0 !important; margin: 0 !important; }
  .wrap, #calc .wrap { max-width: none !important; padding: 0 !important; }
  .print-only { display: block !important; }
  .print-title { font-size: 13pt; font-weight: 700; margin: 0; }
  .print-meta { font-size: 8pt; margin: 0 0 6px; }
  .print-inputs { width: 100%; border-collapse: collapse; font-size: 8.5pt; margin: 0 0 8px; }
  .print-inputs th, .print-inputs td { border: 1px solid #000; padding: 3px 6px; text-align: left; vertical-align: top; }
  .print-inputs th { background: #eee !important; width: 20%; -webkit-print-color-adjust: exact; print-color-adjust: exact; }
  .print-inputs td { width: 30%; }
  .panel { border: none !important; margin: 0 !important; overflow: visible; }
  .panel-head { background: #fff !important; padding: 4px 0 6px !important; border-bottom: 1.5px solid #000; }
  .panel-head .label, .panel-head .cond { font-size: 8.5pt; margin: 0; }
  .panel-head .answer { font-size: 13pt; margin: 2px 0 0; }
  .panel-head .amount { font-size: 9pt; margin: 2px 0 0; }
  .panel-head .amount strong { font-size: 13pt; }
  .panel-body { padding: 6px 0 0 !important; }
  .panel-body p { margin: 0 0 6px; }
  .methods { grid-template-columns: repeat(3, 1fr) !important; gap: 6px; margin: 0 0 6px; }
  .method, .method:first-child { padding: 5px 8px !important; border: 1px solid #000 !important; break-inside: avoid; background: #fff !important; }
  .method.best { border-width: 2.5px !important; }
  .method.best .mname::after { background: #fff !important; border: 1px solid #000; }
  .method .mval { font-size: 11.5pt; }
  .mwhen, .method .before { font-size: 7.5pt; }
  .choose-note, .footnote { font-size: 7.5pt; background: none !important; padding: 0 !important; margin: 0 0 4px !important; }
  .result-lower { display: block !important; }
  .deadline { background: #fff !important; border: 1px solid #000 !important; padding: 6px 10px !important; margin: 6px 0 0 !important; break-inside: avoid; }
  .deadline .title { font-size: 9.5pt; margin: 0 0 2px; }
  .deadline ul { font-size: 8.5pt; }
  .deadline li { margin-bottom: 2px; }
  .deadline .dl-check { font-size: 8pt; margin-top: 4px; padding-top: 4px; border-top: 1px solid #000; }
  .site-footer { margin: 8px 0 0 !important; padding: 0 !important; background: #fff !important; font-size: 8pt; line-height: 1.6; }
  .site-footer .disclaimer { margin: 0 0 2px; padding: 6px 10px; border: 1.5px solid #000; }
  .site-footer .disclaimer strong { font-size: 9pt; margin-bottom: 2px; }
  .site-footer p { margin: 0; }
}
@media print {
  .print-top { display: grid; grid-template-columns: 0.9fr 1.6fr; gap: 12px; align-items: start; margin-bottom: 8px; }
  .print-site { font-size: 9pt; font-weight: 700; margin: 0; }
  .print-meta { margin: 4px 0 0; }
  .print-disclaimer { border: 2.5px solid #000; padding: 6px 10px; font-size: 8pt; line-height: 1.55; font-weight: 700; }
  .print-disclaimer strong { display: block; font-size: 11pt; margin-bottom: 2px; }
  .site-footer .disclaimer { display: none !important; }
}
@media print { .method.best .mname::after { color: #000 !important; font-weight: 700; } }

/* ---------- 期間の切り替え：選べることが分かる形に ---------- */
.period-q span { font-weight: 400; font-size: .82rem; color: var(--ink-mute); margin-left: 10px; }
.period-box .period-toggle { border: none; border-radius: 0; overflow: visible; gap: 12px; }
.period-toggle button, .period-toggle button + button {
  position: relative; border: 2px solid var(--line); border-radius: 12px; background: var(--white);
  padding: 12px 14px 12px 46px; align-items: flex-start; text-align: left; transition: border-color .15s, background .15s;
}
.period-toggle button::before {
  content: ""; position: absolute; left: 14px; top: 50%; width: 20px; height: 20px; margin-top: -10px;
  border-radius: 50%; border: 2px solid var(--ink-mute); background: var(--white); box-sizing: border-box;
}
.period-toggle button:hover { border-color: var(--navy); background: var(--navy-tint); }
.period-toggle button[aria-pressed="true"] { border-color: var(--navy); background: var(--navy); }
.period-toggle button[aria-pressed="true"]::before { border-color: #fff; background: var(--navy); box-shadow: inset 0 0 0 4px var(--navy), inset 0 0 0 10px #fff; }
.period-toggle button:focus-visible { outline: 3px solid var(--focus); outline-offset: 2px; }
@media (max-width: 720px) {
  .period-box .period-toggle { grid-template-columns: 1fr; gap: 8px; }
  .period-q span { display: block; margin: 2px 0 0; }
}
.period-q span { color: var(--ink-soft); font-size: .88rem; }

/* ---------- 選ぶところはすべて丸い選択マークで統一 ---------- */
.seg label { position: relative; padding-left: 44px; transition: border-color .15s, background .15s; }
.seg label::before, .shop .txt::before {
  content: ""; position: absolute; left: 14px; top: 50%; width: 20px; height: 20px; margin-top: -10px;
  border-radius: 50%; border: 2px solid var(--ink-mute); background: var(--white); box-sizing: border-box;
}
.seg label:hover { border-color: var(--navy); background: var(--navy-tint); }
.seg input:checked + label:hover { background: var(--navy); }
.seg input:checked + label::before { border-color: #fff; background: var(--navy); box-shadow: inset 0 0 0 4px var(--navy), inset 0 0 0 10px #fff; }
.shop .txt { position: relative; padding-left: 44px; }
.shop .txt::before { top: 12px; margin-top: 0; }
.shop label:hover { border-color: var(--navy); }
.shop input:checked + label .name::before { content: none; }
.shop input:checked + label .txt { background: var(--navy); }
.shop input:checked + label .name { color: #fff; }
.shop input:checked + label .sub { color: #d9e1ec; }
.shop input:checked + label .txt::before { border-color: #fff; background: var(--navy); box-shadow: inset 0 0 0 4px var(--navy), inset 0 0 0 10px #fff; }
@media (max-width: 720px) { .shop .txt::before { top: 50%; margin-top: -10px; } }
@media (max-width: 720px) { .shop .txt { align-self: stretch; display: flex; flex-direction: column; justify-content: center; } }
.caution .title { font-size: 1.35rem; font-weight: 900; font-family: var(--mincho); margin: 0 0 10px; letter-spacing: .04em; }
.panel-head .amount strong { margin: 0 6px 0 8px; }
.method .mnote { font-size: .8rem; color: var(--shu); margin-top: 4px; line-height: 1.6; }
/* 会社の決算月 */
.fy-end { margin-top: 14px; }
.fy-end select { font: inherit; font-size: 1.1rem; height: 52px; min-width: 140px; padding: 0 14px; border: 2px solid var(--line); border-radius: var(--radius); background: #fffdf9; color: var(--ink); }
.fy-end select:focus { border-color: var(--navy); outline: none; box-shadow: 0 0 0 4px rgba(208,138,31,.3); }
.fy-end .hint { margin-top: 6px; }
/* 金額が枠からはみ出さないように（どの画面幅でも、入りきらなければ「納税」の前で折り返す） */
.method { min-width: 0; }
.method .mval { white-space: normal; word-break: keep-all; overflow-wrap: anywhere; }
.mvalwrap { max-width: 100%; }
/* 税率の3枚カード：文字「大きく」でも横にはみ出さないように */
.rate-grid { grid-template-columns: repeat(3, minmax(0, 1fr)); }
.rate { min-width: 0; }
.rate .value { white-space: nowrap; }
@media (max-width: 960px) { .large .rate-grid { grid-template-columns: minmax(0, 1fr); } .large .rate { border-right: none; border-bottom: 1px solid var(--line-soft); } }
@media (max-width: 720px) { .rate-grid { grid-template-columns: minmax(0, 1fr); } }