:root {
  --navy: #102f3e;
  --navy-deep: #092531;
  --navy-soft: #1c4553;
  --gold: #b48b45;
  --gold-light: #d7ba80;
  --cream: #f4f1e9;
  --cream-deep: #e8e1d4;
  --ink: #17313d;
  --muted: #687980;
  --white: #ffffff;
  --line: #d9dfdc;
}

* {
  box-sizing: border-box;
}

html {
  scroll-behavior: smooth;
  scroll-padding-top: 88px;
}

body {
  margin: 0;
  background: var(--white);
  color: var(--ink);
  font-family: "Hiragino Kaku Gothic ProN", "Yu Gothic", "YuGothic", "Noto Sans JP", sans-serif;
  line-height: 1.8;
  letter-spacing: 0.035em;
}

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

button,
input,
textarea {
  font: inherit;
}

button,
a {
  -webkit-tap-highlight-color: transparent;
}

.demo-notice {
  padding: 7px 18px;
  background: #292929;
  color: rgba(255, 255, 255, 0.76);
  font-size: 10px;
  letter-spacing: 0.06em;
  line-height: 1.6;
  text-align: center;
}

.demo-notice a {
  border-bottom: 1px solid rgba(255, 255, 255, 0.42);
  color: var(--white);
}

.demo-notice a:hover,
.demo-notice a:focus-visible {
  border-bottom-color: var(--gold-light);
  color: var(--gold-light);
}

.site-header {
  position: sticky;
  z-index: 30;
  top: 0;
  border-bottom: 1px solid rgba(16, 47, 62, 0.11);
  background: rgba(255, 255, 255, 0.94);
  backdrop-filter: blur(14px);
}

.header-inner {
  display: flex;
  width: min(1440px, 100%);
  height: 86px;
  margin: 0 auto;
  padding-left: clamp(22px, 4vw, 64px);
  align-items: center;
}

.brand {
  display: inline-flex;
  flex-shrink: 0;
  align-items: center;
  gap: 13px;
}

.brand-mark {
  display: block;
  width: 42px;
  height: 42px;
  overflow: hidden;
  border: 1px solid var(--gold);
  background: var(--cream);
}

.brand-mark img {
  width: 100%;
  height: 100%;
  object-fit: cover;
}

.brand-name {
  display: flex;
  flex-direction: column;
  gap: 1px;
}

.brand-name strong {
  font-family: "Yu Mincho", "YuMincho", "Hiragino Mincho ProN", serif;
  font-size: 17px;
  font-weight: 600;
  letter-spacing: 0.12em;
  line-height: 1.4;
}

.brand-name small {
  color: #8b989d;
  font-family: Arial, sans-serif;
  font-size: 8px;
  letter-spacing: 0.2em;
}

.desktop-nav {
  display: flex;
  margin-left: auto;
  align-items: center;
  gap: clamp(20px, 2.4vw, 39px);
}

.desktop-nav a {
  position: relative;
  font-size: 13px;
  font-weight: 600;
  letter-spacing: 0.06em;
}

.desktop-nav a::after {
  position: absolute;
  right: 0;
  bottom: -7px;
  left: 0;
  height: 1px;
  background: var(--gold);
  content: "";
  transform: scaleX(0);
  transform-origin: right;
  transition: transform 180ms ease;
}

.desktop-nav a:hover::after,
.desktop-nav a:focus-visible::after {
  transform: scaleX(1);
  transform-origin: left;
}

.header-cta {
  display: flex;
  height: 86px;
  margin-left: clamp(22px, 3vw, 48px);
  padding: 0 clamp(24px, 3vw, 45px);
  background: var(--navy);
  color: var(--white);
  align-items: center;
  gap: 24px;
  font-size: 13px;
  font-weight: 700;
  transition: background 180ms ease;
}

.header-cta:hover,
.header-cta:focus-visible {
  background: var(--gold);
}

.hero {
  position: relative;
  overflow: hidden;
  background:
    linear-gradient(
      90deg,
      rgba(248, 246, 240, 0.98) 0%,
      rgba(248, 246, 240, 0.95) 32%,
      rgba(248, 246, 240, 0.78) 49%,
      rgba(248, 246, 240, 0.16) 76%,
      rgba(248, 246, 240, 0.06) 100%
    ),
    url("fv-tax-office-background.jpg") center / cover no-repeat;
}

.hero::before {
  position: absolute;
  width: 1px;
  height: 68%;
  background: linear-gradient(transparent, rgba(180, 139, 69, 0.52), transparent);
  content: "";
  left: clamp(24px, 4vw, 70px);
  top: 16%;
}

.hero-grid {
  position: relative;
  display: grid;
  width: min(1280px, calc(100% - 48px));
  min-height: 720px;
  margin: 0 auto;
  align-items: center;
  grid-template-columns: minmax(0, 650px) 1fr;
}

.hero-copy {
  padding: 72px 0 82px;
  text-shadow: 0 1px 20px rgba(248, 246, 240, 0.7);
}

.eyebrow,
.section-kicker {
  color: var(--gold);
  font-family: Arial, sans-serif;
  font-size: 11px;
  font-weight: 700;
  letter-spacing: 0.25em;
  line-height: 1.4;
}

.eyebrow {
  display: flex;
  margin: 0 0 26px;
  color: var(--navy);
  align-items: center;
  gap: 12px;
}

.eyebrow span {
  width: 32px;
  height: 1px;
  background: var(--gold);
}

.hero h1 {
  margin: 0;
  color: var(--navy);
  font-family: "Yu Mincho", "YuMincho", "Hiragino Mincho ProN", serif;
  font-size: clamp(52px, 6vw, 86px);
  font-weight: 500;
  letter-spacing: 0.04em;
  line-height: 1.3;
  word-break: keep-all;
}

.hero h1 em {
  position: relative;
  color: var(--navy);
  font-style: normal;
}

.hero h1 em::after {
  position: absolute;
  right: 0;
  bottom: 2px;
  left: 0;
  height: 9px;
  background: rgba(180, 139, 69, 0.28);
  content: "";
  z-index: -1;
}

.hero-lead {
  margin: 29px 0 0;
  color: #445c66;
  font-size: 16px;
  line-height: 2;
}

.hero-actions {
  display: flex;
  margin-top: 38px;
  align-items: center;
  gap: 31px;
}

.button {
  display: inline-flex;
  min-height: 60px;
  border: 0;
  padding: 0 27px;
  cursor: pointer;
  align-items: center;
  justify-content: center;
  gap: 32px;
  font-size: 14px;
  font-weight: 700;
  letter-spacing: 0.06em;
  transition: background 180ms ease, color 180ms ease, transform 180ms ease;
}

.button:hover,
.button:focus-visible {
  transform: translateY(-2px);
}

.button-primary {
  background: var(--navy);
  color: var(--white);
  box-shadow: 0 13px 30px rgba(16, 47, 62, 0.16);
}

.button-primary:hover,
.button-primary:focus-visible {
  background: var(--gold);
}

.text-link {
  border-bottom: 1px solid rgba(16, 47, 62, 0.25);
  padding-bottom: 3px;
  font-size: 13px;
  font-weight: 700;
}

.text-link span {
  margin-left: 10px;
  color: var(--gold);
}

.hero-assurances {
  display: flex;
  margin: 40px 0 0;
  padding: 20px 0 0;
  border-top: 1px solid rgba(16, 47, 62, 0.13);
  list-style: none;
  gap: 24px;
}

.hero-assurances li {
  font-size: 11px;
  font-weight: 600;
  letter-spacing: 0.02em;
}

.hero-assurances span {
  color: var(--gold);
  margin-right: 5px;
}

.hero-visual {
  position: relative;
  min-height: 540px;
}

.visual-frame {
  position: absolute;
  top: 16px;
  right: 0;
  width: min(410px, 90%);
  height: 510px;
  overflow: hidden;
  padding: 28px;
  background: var(--navy-deep);
  color: var(--white);
  box-shadow: 0 25px 60px rgba(16, 47, 62, 0.2);
}

.visual-frame::before {
  position: absolute;
  background: linear-gradient(180deg, rgba(7, 30, 43, 0.02), rgba(7, 30, 43, 0.72));
  content: "";
  inset: 0;
}

.visual-frame::after {
  position: absolute;
  width: 100%;
  height: 100%;
  background: linear-gradient(90deg, rgba(9, 35, 49, 0.28), transparent 55%);
  content: "";
  left: 0;
  top: 0;
}

.hero-portrait {
  position: absolute;
  width: 100%;
  height: 100%;
  object-fit: cover;
  object-position: 50% 28%;
  inset: 0;
}

.visual-topline {
  position: relative;
  z-index: 1;
  display: flex;
  color: var(--gold-light);
  font-family: Arial, sans-serif;
  font-size: 8px;
  letter-spacing: 0.27em;
  justify-content: space-between;
}

.visual-statement {
  position: absolute;
  z-index: 2;
  bottom: 46px;
  left: 37px;
}

.visual-statement span {
  display: block;
  margin-bottom: 8px;
  color: var(--gold-light);
  font-family: "Yu Mincho", "YuMincho", serif;
  font-size: 16px;
}

.visual-statement strong {
  font-family: "Yu Mincho", "YuMincho", serif;
  font-size: 28px;
  font-weight: 500;
  letter-spacing: 0.09em;
  line-height: 1.55;
}

.visual-seal {
  position: absolute;
  z-index: 2;
  display: grid;
  width: 52px;
  height: 52px;
  border: 1px solid var(--gold-light);
  color: var(--gold-light);
  right: 28px;
  bottom: 31px;
  font-family: "Yu Mincho", serif;
  font-size: 12px;
  line-height: 1.25;
  place-items: center;
  text-align: center;
}

.experience-card {
  position: absolute;
  z-index: 3;
  display: flex;
  width: 250px;
  min-height: 92px;
  padding: 18px 22px;
  background: var(--white);
  bottom: 0;
  left: 0;
  box-shadow: 0 18px 45px rgba(16, 47, 62, 0.16);
  align-items: center;
  gap: 14px;
}

.experience-icon {
  display: grid;
  width: 45px;
  height: 45px;
  border-radius: 50%;
  background: var(--cream);
  color: var(--gold);
  flex-shrink: 0;
  font-family: "Yu Mincho", serif;
  place-items: center;
}

.experience-card p {
  margin: 0;
  font-size: 11px;
  line-height: 1.7;
}

.experience-card strong {
  color: var(--navy);
  font-size: 13px;
}

.section {
  padding: 112px 0;
}

.section-inner {
  width: min(1160px, calc(100% - 48px));
  margin: 0 auto;
}

.section-kicker {
  margin: 0 0 18px;
}

.section h2 {
  margin: 0;
  color: var(--navy);
  font-family: "Yu Mincho", "YuMincho", "Hiragino Mincho ProN", serif;
  font-size: clamp(35px, 4vw, 52px);
  font-weight: 500;
  letter-spacing: 0.06em;
  line-height: 1.55;
}

.section-intro {
  max-width: 410px;
  margin: 26px 0 0;
  color: var(--muted);
  font-size: 14px;
}

.concerns {
  background: var(--white);
}

.concerns-grid {
  display: grid;
  grid-template-columns: 0.8fr 1.2fr;
  gap: 100px;
}

.concern-list {
  margin: 0;
  padding: 0;
  border-top: 1px solid var(--line);
  list-style: none;
}

.concern-list li {
  display: grid;
  min-height: 87px;
  padding: 0 5px;
  border-bottom: 1px solid var(--line);
  align-items: center;
  grid-template-columns: 54px 1fr 28px;
}

.concern-number {
  color: var(--gold);
  font-family: Georgia, serif;
  font-size: 13px;
}

.concern-list p {
  margin: 0;
  font-family: "Yu Mincho", "YuMincho", serif;
  font-size: 16px;
  font-weight: 600;
}

.concern-arrow {
  color: var(--gold);
  text-align: right;
}

.services {
  background: var(--cream);
}

.section-heading {
  display: flex;
  margin-bottom: 52px;
  align-items: flex-end;
  justify-content: space-between;
  gap: 50px;
}

.section-heading > p {
  max-width: 390px;
  margin: 0 0 10px;
  color: var(--muted);
  font-size: 14px;
}

.service-grid {
  display: grid;
  grid-template-columns: repeat(3, 1fr);
  gap: 16px;
}

.service-card {
  position: relative;
  min-height: 470px;
  padding: 35px 32px 30px;
  border-top: 3px solid var(--navy);
  background: var(--white);
  transition: transform 180ms ease, box-shadow 180ms ease;
}

.service-card:hover {
  box-shadow: 0 20px 50px rgba(16, 47, 62, 0.1);
  transform: translateY(-5px);
}

.service-number {
  color: var(--gold);
  font-family: Georgia, serif;
  font-size: 13px;
}

.service-symbol {
  width: 116px;
  height: 116px;
  margin: 28px 0 25px;
  border: 1px solid var(--cream-deep);
  border-radius: 2px;
  background: var(--cream);
  overflow: hidden;
}

.service-symbol img {
  width: 100%;
  height: 100%;
  object-fit: cover;
}

.service-card h3 {
  margin: 0 0 17px;
  color: var(--navy);
  font-family: "Yu Mincho", "YuMincho", serif;
  font-size: 21px;
}

.service-card > p {
  min-height: 80px;
  margin: 0 0 19px;
  color: var(--muted);
  font-size: 13px;
}

.service-card ul {
  display: flex;
  margin: 0 0 25px;
  padding: 0;
  flex-wrap: wrap;
  gap: 7px;
  list-style: none;
}

.service-card li {
  padding: 4px 9px;
  background: var(--cream);
  color: #63737a;
  font-size: 10px;
}

.service-card > a {
  display: flex;
  padding-top: 17px;
  border-top: 1px solid var(--line);
  color: var(--navy);
  font-size: 12px;
  font-weight: 700;
  justify-content: space-between;
}

.service-card > a span {
  color: var(--gold);
}

.strengths {
  background: var(--navy);
  color: rgba(255, 255, 255, 0.74);
}

.section-heading.light h2 {
  color: var(--white);
}

.section-heading.light > p {
  color: rgba(255, 255, 255, 0.63);
}

.reason-grid {
  display: grid;
  margin-bottom: 100px;
  grid-template-columns: repeat(3, 1fr);
  gap: 0;
}

.reason-grid article {
  padding: 9px 38px 32px;
  border-left: 1px solid rgba(255, 255, 255, 0.16);
}

.reason-grid article:last-child {
  border-right: 1px solid rgba(255, 255, 255, 0.16);
}

.reason-grid article > span {
  color: var(--gold-light);
  font-family: Georgia, serif;
  font-size: 13px;
}

.reason-grid h3 {
  margin: 27px 0 14px;
  color: var(--white);
  font-family: "Yu Mincho", "YuMincho", serif;
  font-size: 20px;
  font-weight: 500;
}

.reason-grid p {
  margin: 0;
  font-size: 13px;
}

.profile {
  display: grid;
  min-height: 500px;
  background: #f3f0e7;
  color: var(--ink);
  grid-template-columns: 0.85fr 1.15fr;
}

.profile-portrait {
  position: relative;
  display: flex;
  overflow: hidden;
  min-height: 500px;
  background: #d8d2c5;
  align-items: center;
  justify-content: center;
}

.profile-portrait::before {
  position: absolute;
  z-index: 1;
  width: 100%;
  height: 100%;
  background: linear-gradient(180deg, transparent 62%, rgba(7, 30, 43, 0.58));
  content: "";
  inset: 0;
}

.profile-portrait img {
  position: absolute;
  width: 100%;
  height: 100%;
  object-fit: cover;
  object-position: 50% 24%;
  inset: 0;
}

.profile-portrait small {
  position: absolute;
  z-index: 2;
  bottom: 25px;
  color: var(--white);
  font-family: Arial, sans-serif;
  font-size: 9px;
  letter-spacing: 0.3em;
}

.profile-copy {
  padding: 62px clamp(35px, 6vw, 78px);
}

.profile-copy blockquote {
  margin: 0 0 25px;
  color: var(--navy);
  font-family: "Yu Mincho", "YuMincho", serif;
  font-size: clamp(20px, 2.3vw, 29px);
  font-weight: 600;
  letter-spacing: 0.08em;
  line-height: 1.8;
}

.profile-copy > p {
  margin: 0;
  color: var(--muted);
  font-size: 13px;
}

.signature {
  display: flex;
  margin-top: 26px;
  align-items: baseline;
  gap: 13px;
}

.signature span {
  font-size: 11px;
}

.signature strong {
  color: var(--navy);
  font-family: "Yu Mincho", serif;
  font-size: 21px;
  letter-spacing: 0.12em;
}

.signature small {
  color: #8b989d;
  font-family: Georgia, serif;
  font-size: 10px;
}

.flow {
  background: var(--white);
}

.center-heading {
  text-align: center;
}

.center-heading > p:last-child {
  margin: 18px 0 0;
  color: var(--muted);
  font-size: 13px;
}

.flow-list {
  display: grid;
  margin: 63px 0 0;
  padding: 0;
  counter-reset: steps;
  grid-template-columns: repeat(3, 1fr);
  list-style: none;
}

.flow-list li {
  position: relative;
  padding: 0 45px;
  text-align: center;
}

.flow-list li + li {
  border-left: 1px solid var(--line);
}

.flow-list li > span {
  color: var(--gold);
  font-family: Arial, sans-serif;
  font-size: 10px;
  font-weight: 700;
  letter-spacing: 0.2em;
}

.flow-icon {
  width: 132px;
  height: 132px;
  margin: 22px auto;
  overflow: hidden;
  border: 1px solid var(--cream-deep);
  border-radius: 2px;
  background: var(--cream);
}

.flow-icon img {
  width: 100%;
  height: 100%;
  object-fit: cover;
}

.flow-list h3 {
  margin: 0 0 12px;
  color: var(--navy);
  font-family: "Yu Mincho", serif;
  font-size: 19px;
}

.flow-list p {
  margin: 0;
  color: var(--muted);
  font-size: 12px;
}

.faq {
  background: var(--cream);
}

.faq-layout {
  display: grid;
  grid-template-columns: 0.6fr 1.4fr;
  gap: 100px;
}

.faq-title {
  position: sticky;
  top: 120px;
  align-self: start;
}

.faq-title > p:not(.section-kicker) {
  margin: 22px 0 25px;
  color: var(--muted);
  font-size: 13px;
}

.faq-list {
  border-top: 1px solid #cdd3cf;
}

.faq-list details {
  border-bottom: 1px solid #cdd3cf;
}

.faq-list summary {
  display: grid;
  min-height: 90px;
  padding: 18px 4px;
  cursor: pointer;
  align-items: center;
  grid-template-columns: 48px 1fr 30px;
  font-family: "Yu Mincho", serif;
  font-size: 15px;
  font-weight: 600;
  list-style: none;
}

.faq-list summary::-webkit-details-marker {
  display: none;
}

.faq-list summary > span,
.faq-answer > span {
  color: var(--gold);
  font-family: Georgia, serif;
  font-size: 19px;
}

.faq-list summary b {
  color: var(--gold);
  font-size: 20px;
  font-weight: 400;
  transition: transform 180ms ease;
}

.faq-list details[open] summary b {
  transform: rotate(45deg);
}

.faq-answer {
  display: grid;
  padding: 4px 37px 27px 4px;
  grid-template-columns: 48px 1fr;
}

.faq-answer p {
  margin: 0;
  color: var(--muted);
  font-size: 13px;
}

.contact {
  background:
    linear-gradient(rgba(9, 37, 49, 0.93), rgba(9, 37, 49, 0.96)),
    linear-gradient(135deg, var(--navy-soft), var(--navy-deep));
  color: var(--white);
}

.contact-heading {
  margin-bottom: 48px;
  text-align: center;
}

.contact-heading h2 {
  color: var(--white);
}

.contact-heading > p:last-child {
  margin: 14px 0 0;
  color: rgba(255, 255, 255, 0.68);
  font-size: 13px;
}

.contact-panel {
  display: grid;
  background: var(--white);
  color: var(--ink);
  box-shadow: 0 26px 65px rgba(0, 0, 0, 0.17);
  grid-template-columns: 0.66fr 1.34fr;
}

.contact-panel aside {
  padding: 48px 42px;
  background: #ede8dc;
}

.contact-label {
  margin: 0 0 6px;
  color: var(--navy);
  font-family: "Yu Mincho", serif;
  font-size: 14px;
  font-weight: 600;
}

.phone {
  display: block;
  color: var(--navy);
  font-family: Georgia, serif;
  font-size: clamp(26px, 3vw, 37px);
  letter-spacing: 0.03em;
  line-height: 1.5;
}

.contact-panel aside > p:last-of-type {
  margin: 0;
  color: var(--muted);
  font-size: 11px;
}

.contact-panel aside hr {
  margin: 34px 0;
  border: 0;
  border-top: 1px solid #d1c8b8;
}

.contact-panel aside ul {
  margin: 0;
  padding: 0;
  list-style: none;
}

.contact-panel aside li {
  margin: 12px 0;
  color: #556970;
  font-size: 12px;
}

.contact-panel aside li span {
  margin-right: 7px;
  color: var(--gold);
}

.contact-panel form {
  padding: 43px 48px 46px;
}

.form-header {
  display: flex;
  margin-bottom: 28px;
  padding-bottom: 18px;
  border-bottom: 1px solid var(--line);
  align-items: baseline;
  justify-content: space-between;
}

.form-header h3 {
  margin: 0;
  color: var(--navy);
  font-family: "Yu Mincho", serif;
  font-size: 21px;
}

.form-header span {
  color: var(--muted);
  font-size: 10px;
}

form b {
  color: #ad6c50;
}

.contact-panel fieldset {
  margin: 0 0 22px;
  padding: 0;
  border: 0;
}

.contact-panel label,
.contact-panel legend {
  display: block;
  color: #3a5059;
  font-size: 11px;
  font-weight: 700;
}

.radio-grid {
  display: grid;
  margin-top: 8px;
  grid-template-columns: repeat(4, 1fr);
  gap: 6px;
}

.radio-grid label {
  position: relative;
  cursor: pointer;
}

.radio-grid input {
  position: absolute;
  opacity: 0;
}

.radio-grid span {
  display: grid;
  min-height: 42px;
  border: 1px solid var(--line);
  color: var(--muted);
  font-size: 10px;
  place-items: center;
  transition: border 180ms ease, background 180ms ease, color 180ms ease;
}

.radio-grid input:checked + span {
  border-color: var(--navy);
  background: var(--navy);
  color: var(--white);
}

.radio-grid input:focus-visible + span {
  outline: 2px solid var(--gold);
  outline-offset: 2px;
}

.form-row {
  display: grid;
  margin-bottom: 17px;
  grid-template-columns: 1fr 1fr;
  gap: 15px;
}

.contact-panel input:not([type="radio"], [type="checkbox"]),
.contact-panel textarea {
  display: block;
  width: 100%;
  margin-top: 6px;
  border: 1px solid var(--line);
  border-radius: 0;
  padding: 12px 13px;
  background: #fafafa;
  color: var(--ink);
  font-size: 13px;
  font-weight: 400;
  outline: none;
  transition: border 180ms ease, background 180ms ease;
}

.contact-panel input:not([type="radio"], [type="checkbox"]) {
  height: 46px;
}

.contact-panel input:focus,
.contact-panel textarea:focus {
  border-color: var(--gold);
  background: var(--white);
}

.contact-panel textarea {
  resize: vertical;
}

.privacy-check {
  display: flex !important;
  margin: 19px 0;
  cursor: pointer;
  align-items: center;
  justify-content: center;
  gap: 8px;
}

.privacy-check input {
  width: 16px;
  height: 16px;
  accent-color: var(--navy);
}

.privacy-check a {
  border-bottom: 1px solid;
}

.submit-button {
  width: min(420px, 100%);
  margin: 0 auto;
}

.form-note {
  margin: 10px 0 0;
  color: var(--muted);
  font-size: 9px;
  text-align: center;
}

footer {
  padding: 60px 0 34px;
  background: #071f29;
  color: rgba(255, 255, 255, 0.61);
}

.footer-inner {
  display: grid;
  width: min(1160px, calc(100% - 48px));
  margin: 0 auto;
  grid-template-columns: 1.2fr 1fr 0.8fr;
  gap: 60px;
}

.footer-brand {
  color: var(--white);
}

.footer-inner > div:first-child > p {
  margin: 25px 0 0;
  font-size: 11px;
}

.footer-links {
  display: grid;
  grid-template-columns: 1fr 1fr;
  align-content: start;
  gap: 11px 28px;
}

.footer-links a,
.footer-meta {
  font-size: 11px;
}

.footer-meta {
  text-align: right;
}

.footer-meta a {
  border-bottom: 1px solid rgba(255, 255, 255, 0.3);
}

.footer-meta p {
  margin: 36px 0 0;
  color: rgba(255, 255, 255, 0.35);
  font-family: Arial, sans-serif;
  font-size: 8px;
  letter-spacing: 0.1em;
}

.mobile-contact {
  display: none;
}

@media (max-width: 1050px) {
  .desktop-nav {
    display: none;
  }

  .header-cta {
    margin-left: auto;
  }

  .hero h1 {
    font-size: clamp(48px, 6.4vw, 68px);
  }

  .hero-assurances {
    flex-wrap: wrap;
    gap: 7px 20px;
  }

  .contact-panel {
    grid-template-columns: 0.52fr 1.48fr;
  }

  .radio-grid {
    grid-template-columns: 1fr 1fr;
  }
}

@media (max-width: 800px) {
  html {
    scroll-padding-top: 70px;
  }

  .header-inner {
    height: 70px;
    padding: 0 18px;
  }

  .brand-mark {
    width: 37px;
    height: 37px;
    font-size: 21px;
  }

  .brand-name strong {
    font-size: 14px;
  }

  .header-cta {
    height: 38px;
    margin-left: auto;
    padding: 0 14px;
    gap: 9px;
    font-size: 11px;
  }

  .hero {
    background:
      linear-gradient(
        180deg,
        rgba(248, 246, 240, 0.95) 0%,
        rgba(248, 246, 240, 0.9) 66%,
        rgba(248, 246, 240, 0.7) 100%
      ),
      url("fv-tax-office-background.jpg") 62% center / cover no-repeat;
  }

  .hero::before {
    display: none;
  }

  .hero-grid {
    width: min(100% - 38px, 640px);
    min-height: auto;
    padding-bottom: 48px;
    grid-template-columns: 1fr;
  }

  .hero-copy {
    padding: 60px 0 30px;
  }

  .eyebrow {
    margin-bottom: 20px;
  }

  .hero h1 {
    font-size: clamp(32px, 11.5vw, 61px);
    line-height: 1.35;
  }

  .hero-lead {
    font-size: 14px;
  }

  .desktop-break {
    display: none;
  }

  .hero-actions {
    margin-top: 29px;
    flex-direction: column;
    align-items: stretch;
    gap: 20px;
  }

  .text-link {
    align-self: flex-start;
  }

  .hero-assurances {
    display: grid;
    margin-top: 30px;
    grid-template-columns: 1fr 1fr;
  }

  .section {
    padding: 80px 0;
  }

  .section-inner {
    width: min(100% - 38px, 640px);
  }

  .section h2 {
    font-size: clamp(31px, 8.5vw, 42px);
  }

  .concerns-grid,
  .faq-layout {
    grid-template-columns: 1fr;
    gap: 45px;
  }

  .concern-list li {
    min-height: 78px;
    grid-template-columns: 42px 1fr 24px;
  }

  .concern-list p {
    font-size: 14px;
  }

  .section-heading {
    margin-bottom: 35px;
    align-items: flex-start;
    flex-direction: column;
    gap: 17px;
  }

  .service-grid,
  .reason-grid,
  .flow-list {
    grid-template-columns: 1fr;
  }

  .service-card {
    min-height: 0;
  }

  .service-card > p {
    min-height: 0;
  }

  .reason-grid {
    margin-bottom: 65px;
  }

  .reason-grid article,
  .reason-grid article:last-child {
    padding: 30px 8px;
    border-right: 0;
    border-bottom: 1px solid rgba(255, 255, 255, 0.16);
    border-left: 0;
  }

  .profile {
    grid-template-columns: 1fr;
  }

  .profile-portrait {
    min-height: 360px;
  }

  .profile-copy {
    padding: 43px 27px 49px;
  }

  .profile-copy blockquote {
    font-size: 20px;
  }

  .signature {
    flex-wrap: wrap;
  }

  .flow-list {
    margin-top: 38px;
  }

  .flow-list li {
    padding: 34px 18px;
  }

  .flow-list li + li {
    border-top: 1px solid var(--line);
    border-left: 0;
  }

  .faq-title {
    position: static;
  }

  .faq-list summary {
    grid-template-columns: 40px 1fr 23px;
    font-size: 14px;
  }

  .faq-answer {
    padding-right: 10px;
    grid-template-columns: 40px 1fr;
  }

  .contact-panel {
    grid-template-columns: 1fr;
  }

  .contact-panel aside {
    padding: 34px 28px;
  }

  .contact-panel form {
    padding: 34px 24px 37px;
  }

  .form-header {
    align-items: flex-start;
    flex-direction: column;
    gap: 5px;
  }

  .form-row {
    grid-template-columns: 1fr;
  }

  .footer-inner {
    width: min(100% - 38px, 640px);
    grid-template-columns: 1fr;
    gap: 38px;
  }

  .footer-meta {
    padding-top: 22px;
    border-top: 1px solid rgba(255, 255, 255, 0.12);
    text-align: left;
  }

  .footer-meta p {
    margin-top: 19px;
  }
}

@media (max-width: 520px) {
  body {
    padding-bottom: 64px;
  }

  .brand-name small {
    display: none;
  }

  .header-cta {
    display: none;
  }

  .hero-assurances {
    grid-template-columns: 1fr;
  }

  .radio-grid {
    grid-template-columns: 1fr;
  }

  .mobile-contact {
    position: fixed;
    z-index: 40;
    display: flex;
    right: 0;
    bottom: 0;
    left: 0;
    min-height: 64px;
    padding: 0 24px;
    background: var(--gold);
    color: var(--white);
    box-shadow: 0 -10px 25px rgba(9, 37, 49, 0.14);
    align-items: center;
    justify-content: space-between;
    font-size: 14px;
    font-weight: 700;
  }
}

@media (prefers-reduced-motion: reduce) {
  html {
    scroll-behavior: auto;
  }

  *,
  *::before,
  *::after {
    transition-duration: 0.01ms !important;
  }
}

.honeypot{position:absolute!important;left:-9999px!important;width:1px!important;height:1px!important;overflow:hidden!important}