/* ===== Reset ===== */
*, *::before, *::after { box-sizing: border-box; margin: 0; padding: 0; }
html { scroll-behavior: smooth; }
body { font-family: "Noto Sans JP","Hiragino Kaku Gothic ProN","Meiryo",sans-serif; color: #333; line-height: 1.9; background: #fff; font-size: 16px; }
img { max-width: 100%; height: auto; display: block; }
.req-content a { color: #0060B0; transition: color .18s ease; }

/* ===== Variables ===== */
:root {
  --pri:    #003F8F;
  --pri-dk: #002266;
  --sec:    #0070C0;
  --acc:    #E05800;
  --gold:   #FFD700;
  --grn:    #28A745;
  --red:    #C00000;
  --lblue:  #EBF4FF;
  --bggray: #F4F6FA;
  --bdr:    #C8D8EC;
  --tsub:   #555;
}

/* ===== Layout ===== */
.container { max-width: 1000px; margin: 0 auto; padding: 0 40px; text-align: left; }

/* ===== Image placeholder ===== */
.ph {
  background: #D5E3EF;
  border: 2px dashed #8AAAC8;
  border-radius: 6px;
  display: flex; align-items: center; justify-content: center;
  color: #6080A0; font-size: 13px; font-weight: 700; text-align: center;
  line-height: 1.5; padding: 12px;
}

/* ===== Header ===== */
.site-header {
  background: #fff;
  border-bottom: 3px solid var(--pri);
  position: sticky; top: 0; z-index: 100;
  box-shadow: 0 2px 8px rgba(0,40,100,.08);
}
.hd-inner { display: flex; align-items: center; justify-content: space-between; padding: 10px 24px; max-width: 1100px; margin: 0 auto; }
.logo-ph { width: 140px; height: 36px; border-radius: 3px; font-size: 11px; }
.hd-nav a { color: var(--pri); font-size: 12px; text-decoration: none; margin-left: 18px; font-weight: 600; position: relative; transition: color .18s ease; }
.hd-nav a::after { content: ""; position: absolute; left: 0; bottom: -2px; width: 0; height: 2px; background: var(--acc); transition: width .22s ease; }
.hd-nav a:hover { color: var(--acc); }
.hd-nav a:hover::after { width: 100%; }
.hd-cta { background: var(--acc); color: #fff; font-size: 12px; font-weight: 700; padding: 8px 18px; border-radius: 3px; text-decoration: none; margin-left: 18px; transition: background .18s ease, transform .15s ease, box-shadow .18s ease; }
.hd-cta:hover { background: #C04A00; color: #fff; transform: translateY(-1px); box-shadow: 0 4px 12px rgba(224,88,0,.35); }

/* ===== Breadcrumb ===== */
.breadcrumb { background: #EEF2F8; font-size: 12px; color: #777; padding: 8px 24px; border-bottom: 1px solid var(--bdr); }
.breadcrumb a { color: var(--sec); text-decoration: none; }
.breadcrumb span { margin: 0 6px; color: #aaa; }

/* ===== Hero ===== */
.hero {
  background: linear-gradient(130deg, #002266 0%, #003F8F 50%, #0068B8 100%);
  color: #fff; padding: 56px 0 48px; position: relative; overflow: hidden;
}
.hero::before { content: ""; position: absolute; right: -80px; top: -80px; width: 400px; height: 400px; background: rgba(255,255,255,.04); border-radius: 50%; }
.hero-inner { display: grid; grid-template-columns: 1fr 280px; gap: 40px; align-items: center; }
.hero-tag { display: inline-block; background: var(--acc); color: #fff; font-size: 11px; font-weight: 700; padding: 4px 12px; border-radius: 2px; letter-spacing: .06em; margin-bottom: 14px; }
.hero h1 { font-size: 30px; font-weight: 900; line-height: 1.4; margin-bottom: 20px; text-align: left; }
.hero h1 em { font-style: normal; color: var(--gold); border-bottom: 2px solid var(--gold); padding-bottom: 1px; }
.hero-lead { font-size: 14px; color: #D0E8FF; line-height: 1.9; margin-bottom: 14px; }
.hero-lead p { margin-bottom: 12px; }
.hero-lead p:last-child { margin-bottom: 0; }
.hero-targets { display: flex; gap: 8px; flex-wrap: wrap; margin-bottom: 16px; }
.hero-target { background: rgba(255,255,255,.12); border: 1px solid rgba(255,255,255,.25); color: #D0E8FF; font-size: 12px; font-weight: 700; padding: 4px 12px; border-radius: 20px; }
.hero-date { display: inline-block; font-size: 11px; color: #90AACE; background: rgba(255,255,255,.1); padding: 4px 12px; border-radius: 3px; }

/* Hero card */
.hero-card { background: rgba(255,255,255,.1); border: 1px solid rgba(255,255,255,.2); border-radius: 12px; padding: 24px 20px; text-align: center; }
.hc-sm { font-size: 12px; color: #90AACE; margin-bottom: 4px; }
.hc-old { font-size: 22px; color: #90AACE; text-decoration: line-through; }
.hc-arr { font-size: 26px; color: var(--gold); margin: 6px 0; }
.hc-new { font-size: 60px; font-weight: 900; color: var(--gold); line-height: 1; }
.hc-unit { font-size: 20px; color: var(--gold); }
.hc-lbl { font-size: 13px; color: #B0CCEE; margin-top: 8px; }
.hc-div { border-top: 1px solid rgba(255,255,255,.2); margin: 14px 0; }
.hc-note { font-size: 12px; color: #B0CCEE; line-height: 1.65; }
.hc-note strong { color: var(--gold); font-size: 16px; }

/* ===== Section common ===== */
section { padding: 72px 0; }
section.sec-first { padding-top: 0; }
section.bg-gray2 { background: var(--bggray); }

.sec-tag { display: inline-block; font-size: 12px; font-weight: 700; color: var(--acc); letter-spacing: .08em; margin-bottom: 8px; }
.sec-title { font-size: 22px; font-weight: 900; color: var(--pri-dk); background: #EBF4FF; border-left: 5px solid var(--pri); padding: 14px 20px; margin-bottom: 20px; line-height: 1.45; }
.sec-intro { font-size: 16px; color: var(--tsub); margin-bottom: 28px; line-height: 1.9; }

/* ===== Warn / Note / Info boxes ===== */
.warn-box { background: #FFF8E1; border-left: 4px solid #F0A800; border-radius: 0 6px 6px 0; padding: 16px 20px; font-size: 16px; display: flex; gap: 10px; align-items: flex-start; }
.warn-icon { color: #E09000; font-size: 18px; flex-shrink: 0; margin-top: 2px; }
.info-box { background: var(--lblue); border: 1px solid #B0D0F0; border-radius: 6px; padding: 16px 20px; font-size: 16px; margin-top: 16px; line-height: 1.85; }
.info-box strong { color: var(--pri); }
.consult-box { background: #E8F0FC; border: 1px solid #A0C0E8; border-radius: 8px; padding: 24px 28px; margin-top: 28px; display: flex; align-items: center; gap: 24px; }
.consult-box .cb-text { font-size: 16px; color: var(--pri); line-height: 1.85; flex: 1; }
.consult-box .cb-text strong { display: block; font-size: 17px; font-weight: 900; margin-bottom: 6px; }
.consult-btn { display: inline-block; background: var(--acc); color: #fff; font-size: 13px; font-weight: 700; padding: 12px 24px; border-radius: 4px; text-decoration: none; white-space: nowrap; transition: background .18s ease, transform .15s ease, box-shadow .18s ease; }
.consult-btn:hover { background: #C04A00; color: #fff; transform: translateY(-2px); box-shadow: 0 6px 16px rgba(224,88,0,.3); }

/* ===== Section 1: 改正概要 ===== */
.reform-table { width: 100%; border-collapse: collapse; font-size: 16px; }
.reform-table th, .reform-table td { border: 1px solid var(--bdr); padding: 14px 18px; vertical-align: middle; font-size: 16px; }
.reform-table thead tr { background: var(--pri); color: #fff; }
.reform-table thead th { text-align: center; font-size: 15px; }
.reform-table tbody tr:nth-child(odd) { background: #F8FBFF; }
.reform-table .row-new { background: #FFFBEA !important; }
.val-new { font-size: 20px; font-weight: 900; color: var(--acc); }
.val-dash { color: #aaa; }
.val-cut { color: var(--red); font-weight: 700; }
.badge-new { display: inline-block; background: var(--acc); color: #fff; font-size: 10px; font-weight: 700; padding: 1px 6px; border-radius: 2px; margin-left: 6px; vertical-align: middle; }
.badge-zero { display: inline-block; background: var(--red); color: #fff; font-size: 10px; font-weight: 700; padding: 1px 6px; border-radius: 2px; margin-left: 4px; vertical-align: middle; }
.reform-note { font-size: 13px; color: #888; margin-top: 12px; }

/* ===== Section 2: 節税効果 ===== */
.tax-grid { display: grid; grid-template-columns: 1fr 300px; gap: 40px; align-items: start; }
.tax-table { width: 100%; border-collapse: collapse; font-size: 16px; }
.tax-table th, .tax-table td { border: 1px solid var(--bdr); padding: 14px 18px; text-align: center; }
.tax-table thead tr { background: var(--pri); color: #fff; }
.tax-table thead th { font-size: 15px; }
.tax-table .row-top { background: #FFFBEA; font-weight: 700; }
.tax-table td:first-child { text-align: left; }
.tax-callout { background: var(--lblue); border: 2px solid var(--pri); border-radius: 12px; padding: 28px 20px; text-align: center; }
.tc-lbl { font-size: 13px; color: var(--pri); font-weight: 700; margin-bottom: 6px; }
.tc-num { font-size: 56px; font-weight: 900; color: var(--pri-dk); line-height: 1; }
.tc-unit { font-size: 20px; color: var(--pri-dk); font-weight: 700; }
.tc-sub { font-size: 13px; color: var(--tsub); margin-top: 12px; line-height: 1.6; }
.tax-note { font-size: 13px; color: #888; margin-top: 12px; }
.impact-box { background: #FFF3E0; border: 1px solid #F0B060; border-radius: 8px; padding: 18px 22px; margin-top: 20px; font-size: 15px; line-height: 1.9; }
.impact-box strong { color: var(--acc); }

/* ===== Section 3: 適用要件 ===== */
.steps-wrap { display: flex; flex-direction: column; gap: 0; margin-top: 8px; }
.steps-row1 { display: grid; grid-template-columns: 1fr 36px 1fr; align-items: stretch; }
.steps-down { text-align: center; padding: 12px 0; font-size: 28px; font-weight: 900; color: var(--pri); line-height: 1; }
.step-card { background: #fff; border: 1px solid #D0E0F0; border-radius: 16px; padding: 28px 24px; box-shadow: 0 3px 16px rgba(0,63,143,.08); }
.step-card.s3 { border-color: var(--sec); background: var(--lblue); text-align: center; box-shadow: none; }
.step-num { display: inline-block; background: var(--pri); color: #fff; font-size: 12px; font-weight: 700; padding: 4px 14px; border-radius: 20px; margin-bottom: 14px; letter-spacing: .05em; }
.step-title { font-size: 24px; font-weight: 900; color: var(--pri); margin-bottom: 10px; line-height: 1.4; }
.step-body { font-size: 16px; color: var(--tsub); line-height: 1.8; }
.step-or { display: flex; align-items: center; justify-content: center; font-size: 24px; font-weight: 900; color: var(--bdr); padding-top: 0; }
.step-img-wrap { width: 200px; height: 200px; background: #EBF4FF; border-radius: 50%; display: flex; align-items: center; justify-content: center; margin: 0 auto 18px; overflow: hidden; }
.step-img-wrap img { width: 160px; height: 160px; object-fit: contain; }
.s3-or-text { color: var(--acc); }
.step3-options-grid { display: grid; grid-template-columns: 1fr 44px 1fr; gap: 16px; align-items: center; margin-top: 22px; text-align: left; }
.step3-option-card { background: #fff; border-radius: 12px; padding: 24px 20px; border: 1px solid #C8D8EC; height: 100%; }
.step3-option-icon { width: 124px; height: 124px; background: #EBF4FF; border-radius: 50%; display: flex; align-items: center; justify-content: center; margin: 0 auto 14px; overflow: hidden; }
.step3-option-icon img { width: 80px; height: 80px; object-fit: contain; }
.step3-or-badge { width: 40px; height: 40px; background: var(--acc); color: #fff; border-radius: 50%; font-size: 12px; font-weight: 700; display: flex; align-items: center; justify-content: center; margin: 0 auto; }
.step3-opt-title { display: block; font-size: 22px; font-weight: 700; color: var(--pri); margin-bottom: 10px; }
.step3-checklist { list-style: none; padding: 0; margin: 0; }
.step3-checklist li { font-size: 15px; color: var(--tsub); padding: 4px 0; display: flex; align-items: flex-start; gap: 7px; line-height: 1.6; }
.step3-checklist li::before { content: "✓"; color: var(--sec); font-weight: 700; flex-shrink: 0; }
.step3-opt-desc { font-size: 15px; color: var(--tsub); line-height: 1.8; margin: 0; }

/* ===== Section 4: 優良帳簿 ===== */
.ledger-grid { display: grid; grid-template-columns: 1fr 1fr; gap: 28px; align-items: start; }
.req-cards { display: flex; flex-direction: column; gap: 14px; margin-bottom: 20px; }
.req-card { background: #fff; border: 1px solid var(--bdr); border-radius: 8px; padding: 18px 20px; display: flex; gap: 16px; align-items: flex-start; }
.req-num { width: 34px; height: 34px; background: var(--pri); color: #fff; font-size: 15px; font-weight: 900; border-radius: 50%; display: flex; align-items: center; justify-content: center; flex-shrink: 0; }
.req-content strong { display: block; font-size: 17px; color: var(--pri); margin-bottom: 6px; }
.req-content span { font-size: 16px; color: var(--tsub); line-height: 1.8; }
.caution-box { background: #FFF8F0; border: 1px solid #F0C090; border-radius: 8px; padding: 18px 20px; }
.caution-box h4 { color: #A05000; font-size: 15px; font-weight: 700; margin-bottom: 12px; }
.caution-list { list-style: none; }
.caution-list li { font-size: 16px; color: #555; padding: 8px 0; border-bottom: 1px dashed #F0D0A0; line-height: 1.8; display: flex; gap: 8px; }
.caution-list li:last-child { border-bottom: none; }
.caution-list li::before { content: "▶"; color: var(--acc); font-size: 10px; flex-shrink: 0; margin-top: 4px; }

/* ===== Section 5: 事前申請 ===== */
.reg-steps { display: flex; gap: 0; margin: 24px 0; }
.reg-step { flex: 1; text-align: center; position: relative; }
.reg-step::after { content: "›"; position: absolute; right: -14px; top: 18px; font-size: 28px; color: var(--bdr); font-weight: 900; }
.reg-step:last-child::after { display: none; }
.reg-circle { width: 56px; height: 56px; background: var(--pri); border-radius: 50%; display: flex; align-items: center; justify-content: center; margin: 0 auto 10px; color: #fff; font-size: 22px; }
.reg-label strong { display: block; font-size: 14px; color: var(--pri); margin-bottom: 3px; }
.reg-label span { font-size: 13px; color: var(--tsub); line-height: 1.6; display: block; }
.doc-box { background: var(--lblue); border: 1px solid #B0D0F0; border-radius: 6px; padding: 14px 18px; font-size: 15px; margin: 16px 0; line-height: 1.85; }
.doc-box strong { color: var(--pri); display: block; margin-bottom: 4px; font-size: 12px; }

/* ===== Section 6: JIIMA ===== */
.jiima-grid { display: grid; grid-template-columns: 1fr 260px; gap: 40px; align-items: start; }
.jiima-card { background: var(--pri); color: #fff; border-radius: 10px; padding: 22px 18px; text-align: center; }
.jiima-card .jc-title { font-size: 13px; font-weight: 700; margin-bottom: 10px; color: #C8E0FF; }
.jiima-card .jc-logo { margin: 0 auto 14px; display: flex; align-items: center; justify-content: center; background: #fff; border-radius: 8px; padding: 10px; }
.jiima-card .jc-logo img { max-width: 160px; height: auto; display: block; }
.jiima-intro { font-size: 16px; color: var(--tsub); line-height: 1.9; margin-bottom: 18px; }
.mjs-appeal { background: #fff; border-left: 5px solid var(--acc); border-radius: 0 8px 8px 0; padding: 20px 24px; margin-top: 28px; font-size: 16px; line-height: 1.95; color: #333; }
.product-panels { display: grid; grid-template-columns: 1fr; gap: 20px; margin-top: 24px; }
.product-panel { background: #fff; border: 1px solid var(--bdr); border-radius: 10px; padding: 24px 28px; display: flex; align-items: flex-start; gap: 24px; }
.pp-badge { display: inline-block; font-size: 11px; font-weight: 700; color: var(--pri); background: var(--lblue); border: 1px solid #A0C0E8; border-radius: 3px; padding: 2px 10px; margin-bottom: 8px; white-space: nowrap; }
.pp-body { flex: 1; }
.pp-name { font-size: 18px; font-weight: 900; color: var(--pri-dk); margin-bottom: 8px; }
.pp-desc { font-size: 13px; color: var(--tsub); line-height: 1.8; margin-bottom: 14px; }
.pp-btn { display: inline-block; background: var(--acc); color: #fff; font-size: 13px; font-weight: 700; padding: 9px 22px; border-radius: 4px; text-decoration: none; transition: background .18s ease, transform .15s ease; }
.pp-btn:hover { background: #C04A00; transform: translateY(-1px); }
.pp-btn.btn-outline { background: #fff; color: var(--pri); border: 2px solid var(--pri); }
.pp-btn.btn-outline:hover { background: var(--lblue); transform: translateY(-1px); }
.jiima-detail { background: #F8FBFF; border: 1px solid var(--bdr); border-radius: 8px; padding: 22px 24px; font-size: 16px; color: var(--tsub); line-height: 1.9; margin-bottom: 18px; }
.jiima-detail strong { color: var(--pri); display: block; font-size: 18px; margin-bottom: 10px; }

/* ===== Section 7: MJSシステム ===== */
.pattern-list { list-style: none; margin: 20px 0; display: flex; flex-direction: column; gap: 12px; }
.pattern-item { background: #fff; border: 1px solid var(--bdr); border-radius: 8px; padding: 16px 20px; display: flex; gap: 16px; align-items: flex-start; font-size: 14px; }
.pat-icon { width: 36px; height: 36px; background: var(--pri); color: #fff; border-radius: 50%; display: flex; align-items: center; justify-content: center; font-size: 14px; font-weight: 900; flex-shrink: 0; }
.pat-text strong { display: block; color: var(--pri); font-size: 17px; font-weight: 700; margin-bottom: 5px; }
.pat-text span { font-size: 16px; color: var(--tsub); line-height: 1.85; }
.di-box { background: var(--lblue); border-left: 5px solid var(--sec); border-radius: 0 8px 8px 0; padding: 20px 24px; font-size: 15px; line-height: 1.9; margin-top: 8px; }
.di-box strong { color: var(--pri); display: block; margin-bottom: 8px; font-size: 17px; }

/* ===== Section 8: FAQ ===== */
.faq-source { background: #FFF8E1; border: 1px solid #F0D070; border-radius: 6px; padding: 12px 18px; font-size: 13px; color: #806000; margin-bottom: 24px; }
.faq-list { list-style: none; }
.faq-item { border: 1px solid var(--bdr); border-radius: 8px; margin-bottom: 12px; overflow: hidden; }
.faq-q { background: var(--lblue); padding: 16px 20px; font-size: 16px; font-weight: 700; color: var(--pri); display: flex; gap: 14px; align-items: flex-start; }
.fq-b { background: var(--pri); color: #fff; font-size: 13px; font-weight: 700; width: 26px; height: 26px; border-radius: 50%; display: flex; align-items: center; justify-content: center; flex-shrink: 0; margin-top: 2px; }
.faq-a { background: #fff; padding: 16px 20px; font-size: 16px; color: var(--tsub); display: flex; gap: 14px; align-items: flex-start; line-height: 1.9; }
.fa-b { background: var(--acc); color: #fff; font-size: 13px; font-weight: 700; width: 26px; height: 26px; border-radius: 50%; display: flex; align-items: center; justify-content: center; flex-shrink: 0; margin-top: 2px; }

/* ===== CTA ===== */
.cta-section { position: relative; background: linear-gradient(130deg, #002266 0%, #003F8F 60%, #0068B8 100%); padding: 64px 0; text-align: center; overflow: hidden; }
.cta-section::before { content: ''; position: absolute; inset: 0; background: url(/topics/lp/blue-return/assets/img/cta-bg.png) center / cover no-repeat; opacity: 0.3; pointer-events: none; }
.cta-section .container { position: relative; z-index: 1; }
.cta-section h2 { color: #fff; font-size: 32px; font-weight: 900; margin-bottom: 14px; line-height: 1.5; }
.cta-section .cta-sub { color: #B0CCEE; font-size: 22px; margin-bottom: 22px; line-height: 1.85; max-width: 760px; margin-left: auto; margin-right: auto; }
.cta-targets { display: flex; gap: 10px; justify-content: center; flex-wrap: wrap; margin-bottom: 32px; }
.cta-target { background: rgba(255,255,255,.12); border: 1px solid rgba(255,255,255,.25); color: #D0E8FF; font-size: 13px; font-weight: 700; padding: 6px 18px; border-radius: 20px; }
.cta-btns { display: flex; gap: 16px; justify-content: center; flex-wrap: wrap; }
.btn-pri { display: inline-block; background: var(--acc); color: #fff; font-size: 15px; font-weight: 700; padding: 16px 44px; border-radius: 4px; text-decoration: none; letter-spacing: .04em; transition: background .18s ease, transform .15s ease, box-shadow .18s ease; }
.btn-pri:hover { background: #C04A00; color: #fff; transform: translateY(-3px); box-shadow: 0 8px 24px rgba(224,88,0,.4); }
.btn-sec { display: inline-block; background: transparent; color: #fff; border: 2px solid rgba(255,255,255,.5); font-size: 15px; font-weight: 700; padding: 14px 36px; border-radius: 4px; text-decoration: none; transition: background .18s ease, border-color .18s ease, transform .15s ease; }
.btn-sec:hover { background: rgba(255,255,255,.12); color: #fff; border-color: rgba(255,255,255,.85); transform: translateY(-3px); }
.disclaimer { font-size: 12px; color: #6080A0; margin-top: 28px; line-height: 1.8; max-width: 720px; margin-left: auto; margin-right: auto; }

/* ===== Footer ===== */
.site-footer { background: #101828; color: #6080A0; font-size: 12px; text-align: center; padding: 24px; }

/* ===== Lead section ===== */
.lead-section { padding: 40px 0 0; background: #fff; }
.lead-section p { font-size: 16px; color: #333; line-height: 1.95; margin-bottom: 16px; }
.lead-section p:last-child { margin-bottom: 0; }

/* ===== Scroll fade-in ===== */
.fade-in { opacity: 0; transform: translateY(24px); transition: opacity .55s ease, transform .55s ease; }
.fade-in.visible { opacity: 1; transform: translateY(0); }
.fade-in-delay-1 { transition-delay: .1s; }
.fade-in-delay-2 { transition-delay: .2s; }
.fade-in-delay-3 { transition-delay: .3s; }

/* ===== Illustration ===== */
.tax-illust { text-align: center; margin-bottom: 14px; }
.flow-wrap { background: #F0F6FF; border-radius: 10px; padding: 20px 16px 16px; margin-bottom: 28px; overflow-x: auto; }
.flow-wrap svg { display: block; width: 100%; min-width: 560px; }

/* ===== Focus visible ===== */
a:focus-visible, button:focus-visible { outline: 3px solid var(--acc); outline-offset: 3px; border-radius: 2px; }

/* ===== Responsive ===== */
@media (max-width: 768px) {
  .hero-inner, .tax-grid, .ledger-grid, .jiima-grid { grid-template-columns: 1fr; }
  .hero-card { display: none; }
  .hero h1 { font-size: 20px; }
  .steps-row1 { grid-template-columns: 1fr; }
  .step-or { display: none; }
  .steps-down { font-size: 18px; }
  .step3-options-grid { grid-template-columns: 1fr; }
  .step3-or-badge { width: 32px; height: 32px; margin: 8px auto; }
  .reg-steps { flex-direction: column; }
  .reg-step::after { display: none; }
  .consult-box { flex-direction: column; }
  .product-panels { grid-template-columns: 1fr; }
  .cta-btns { flex-direction: column; align-items: center; }
}
/* ===== Utility: margin-top ===== */
.mt-16 { margin-top: 16px; }
.mt-20 { margin-top: 20px; }
.mt-24 { margin-top: 24px; }
.mt-32 { margin-top: 32px; }

/* ===== Utility: text-align ===== */
.tc { text-align: center; }
.th-left { text-align: left; }

/* ===== Hero CTA wrapper ===== */
.hero-cta-wrap { margin-top: 24px; }

/* ===== reform-table column widths ===== */
.col-area   { width: 46%; }
.col-before { width: 22%; }
.col-after  { width: 22%; }

/* ===== 節税イメージ ===== */
.setuzei-img {
  width: 100%; max-width: 280px; height: auto;
  display: block; margin: 0 auto 16px; border-radius: 12px;
}

/* ===== icon-or 画像 ===== */
.step3-or-img {
  width: 48px; height: 48px;
  object-fit: contain; background: none; border-radius: 0;
}

/* ===== JIIMA footnote ===== */
.jiima-footnote { font-size: 11px; color: #90AACE; line-height: 1.65; text-align: left; }

/* ===== Placeholder: flow diagrams ===== */
.ph-flow    { min-height: 120px; margin-top: 20px; }
.ph-flow-lg { min-height: 160px; margin-top: 20px; }

/* ===== CTA section ===== */
.cta-heading { text-align: center; }
.cta-sub     { text-align: center; }
.cta-cards-wrap {
  display: flex; gap: 24px; justify-content: center;
  flex-wrap: wrap; margin-bottom: 32px;
}
.cta-card {
  background: #fff; border-radius: 10px; padding: 32px 28px 28px;
  max-width: 380px; text-align: center; flex: 1; min-width: 260px;
  box-shadow: 0 4px 20px rgba(0,0,0,.18);
}
.cta-card-badge {
  font-size: 16px; font-weight: 700; color: #fff;
  background: var(--pri); border-radius: 3px;
  padding: 3px 14px; display: inline-block;
  letter-spacing: .08em; margin-bottom: 14px;
}
.cta-card-desc {
  font-size: 16px; color: #333; line-height: 1.8; margin-bottom: 22px;
}
.btn-pri.btn-block {
  display: block; text-align: center;
  white-space: nowrap; font-size: 15px;
}

/* ===== KV section ===== */
#keyvisual {
  background-image: url(/topics/lp/blue-return/assets/img/hero-bg.jpg);
  background-position: center center;
  background-repeat: no-repeat;
  background-size: auto 100%;
  background-color: #fdfeff;
  padding: 20px 20px 30px 20px;
  position: relative;
  min-height: 300px;
}
.kv-inner {
  max-width: 900px;
  margin: 0 auto;
}
/* CMSが挿入する匿名wrapperにもflexを当てる */
.kv-inner > div {
  display: flex;
  align-items: center;
  gap: 16px;
}
.kv-left {
  flex: 0 0 58%;
  min-width: 0;
}
.kv-left > div {
  width: 100%;
}
.kv-left h1 {
  margin: 0 0 16px;
  padding: 0;
  line-height: 1;
}
.kv-left h1 img {
  width: 100%;
  height: auto;
  display: block;
}
.kv-right {
  flex: 0 0 40%;
  min-width: 0;
}
.kv-right > div,
.kv-right > div > div {
  width: 100%;
}
.kv-right img {
  width: 100%;
  height: auto;
  display: block;
}
#keyvisual .cv {
  text-align: left;
  margin: 0;
}
@media print, screen and (min-width: 768px) {
  #keyvisual .c_button.minimum > div {
    max-width: 360px;
  }
}
@media screen and (max-width: 767px) {
  #keyvisual {
    padding: 16px 16px 24px 16px;
    min-height: auto;
    background-size: cover;
  }
  .kv-inner > div {
    flex-direction: column;
    gap: 8px;
  }
  .kv-left {
    flex: none;
    width: 100%;
  }
  .kv-right {
    flex: none;
    width: 75%;
    margin: 0 auto;
  }
  #keyvisual .cv {
    text-align: center;
  }
  .btn-pri.btn-block {
    font-size: 12px;
  }
}