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

:root {
  --primary: #1e3a5f;
  --primary-dark: #152a45;
  --primary-light: #2d5a8a;
  --secondary: #4a90d9;
  --accent: #3498db;
  --white: #ffffff;
  --gray-light: #f5f5f5;
  --gray: #e0e0e0;
  --gray-dark: #666666;
  --text: #333333;
  --text-light: #777777;
  --success: #27ae60;
  --error: #e74c3c;
  --shadow: 0 2px 10px rgba(0, 0, 0, 0.1);
  --shadow-lg: 0 4px 20px rgba(0, 0, 0, 0.15);
  --transition: all 0.3s ease;
  --max-width: 1200px;
  --header-height: 80px;
}

html {
  scroll-behavior: smooth;
  font-size: 16px;
}

body {
  font-family: "Hiragino Kaku Gothic ProN", "Hiragino Sans", "Yu Gothic", "Meiryo", sans-serif;
  line-height: 1.7;
  color: var(--text);
  background-color: var(--white);
}

a {
  color: var(--primary);
  text-decoration: none;
  transition: var(--transition);
}

a:hover {
  color: var(--secondary);
}

a:focus {
  outline: 2px solid var(--secondary);
  outline-offset: 2px;
}

img {
  max-width: 100%;
  height: auto;
  display: block;
}

ul, ol {
  list-style: none;
}

h1, h2, h3, h4, h5, h6 {
  font-weight: 600;
  line-height: 1.3;
  color: var(--primary);
}

h1 { font-size: 2.5rem; }
h2 { font-size: 2rem; }
h3 { font-size: 1.5rem; }
h4 { font-size: 1.25rem; }

p {
  margin-bottom: 1rem;
}

.container {
  max-width: var(--max-width);
  margin: 0 auto;
  padding: 0 20px;
}

.visually-hidden {
  position: absolute;
  width: 1px;
  height: 1px;
  padding: 0;
  margin: -1px;
  overflow: hidden;
  clip: rect(0, 0, 0, 0);
  white-space: nowrap;
  border: 0;
}

.skip-link {
  position: absolute;
  top: -40px;
  left: 0;
  background: var(--primary);
  color: var(--white);
  padding: 8px 16px;
  z-index: 10000;
  transition: top 0.3s;
}

.skip-link:focus {
  top: 0;
}

header {
  background: var(--white);
  box-shadow: var(--shadow);
  position: fixed;
  top: 0;
  left: 0;
  right: 0;
  z-index: 1000;
  height: var(--header-height);
}

.header-container {
  display: flex;
  justify-content: space-between;
  align-items: center;
  height: 100%;
  max-width: var(--max-width);
  margin: 0 auto;
  padding: 0 20px;
}

.logo {
  display: flex;
  align-items: center;
  gap: 10px;
}

.logo-text {
  font-size: 1.5rem;
  font-weight: 700;
  color: var(--primary);
}

.logo-subtitle {
  font-size: 0.75rem;
  color: var(--gray-dark);
  display: block;
}

nav {
  display: flex;
  align-items: center;
}

.nav-menu {
  display: flex;
  gap: 30px;
}

.nav-menu a {
  font-weight: 500;
  padding: 8px 0;
  position: relative;
  color: var(--text);
}

.nav-menu a::after {
  content: '';
  position: absolute;
  bottom: 0;
  left: 0;
  width: 0;
  height: 2px;
  background: var(--secondary);
  transition: width 0.3s ease;
}

.nav-menu a:hover::after,
.nav-menu a.active::after {
  width: 100%;
}

.nav-menu a:hover {
  color: var(--primary);
}

.mobile-menu-toggle {
  display: none;
  flex-direction: column;
  gap: 5px;
  background: none;
  border: none;
  cursor: pointer;
  padding: 10px;
}

.mobile-menu-toggle span {
  display: block;
  width: 25px;
  height: 3px;
  background: var(--primary);
  transition: var(--transition);
}

main {
  margin-top: var(--header-height);
}

.hero {
  background: linear-gradient(135deg, var(--primary) 0%, var(--primary-dark) 100%);
  color: var(--white);
  padding: 100px 0;
  position: relative;
  overflow: hidden;
}

.hero::before {
  content: '';
  position: absolute;
  top: 0;
  left: 0;
  right: 0;
  bottom: 0;
  background: url('../assets/accounting-services.jpeg') center/cover no-repeat;
  opacity: 0.1;
}

.hero-content {
  position: relative;
  z-index: 1;
  max-width: 800px;
}

.hero h1 {
  color: var(--white);
  font-size: 3rem;
  margin-bottom: 20px;
}

.hero-subtitle {
  font-size: 1.25rem;
  margin-bottom: 30px;
  opacity: 0.95;
  line-height: 1.8;
}

.hero-cta {
  display: flex;
  gap: 15px;
  flex-wrap: wrap;
}

.btn {
  display: inline-block;
  padding: 14px 32px;
  border-radius: 5px;
  font-weight: 600;
  font-size: 1rem;
  cursor: pointer;
  transition: var(--transition);
  border: none;
  text-align: center;
}

.btn:focus {
  outline: 2px solid var(--secondary);
  outline-offset: 2px;
}

.btn-primary {
  background: var(--secondary);
  color: var(--white);
}

.btn-primary:hover {
  background: var(--accent);
  color: var(--white);
  transform: translateY(-2px);
}

.btn-secondary {
  background: transparent;
  color: var(--white);
  border: 2px solid var(--white);
}

.btn-secondary:hover {
  background: var(--white);
  color: var(--primary);
}

.btn-outline {
  background: transparent;
  color: var(--primary);
  border: 2px solid var(--primary);
}

.btn-outline:hover {
  background: var(--primary);
  color: var(--white);
}

section {
  padding: 80px 0;
}

.section-title {
  text-align: center;
  margin-bottom: 50px;
}

.section-title h2 {
  position: relative;
  display: inline-block;
  padding-bottom: 15px;
}

.section-title h2::after {
  content: '';
  position: absolute;
  bottom: 0;
  left: 50%;
  transform: translateX(-50%);
  width: 60px;
  height: 3px;
  background: var(--secondary);
}

.section-title p {
  color: var(--text-light);
  margin-top: 15px;
  max-width: 600px;
  margin-left: auto;
  margin-right: auto;
}

.features {
  background: var(--gray-light);
}

.features-grid {
  display: grid;
  grid-template-columns: repeat(auto-fit, minmax(280px, 1fr));
  gap: 30px;
}

.feature-card {
  background: var(--white);
  padding: 40px 30px;
  border-radius: 10px;
  box-shadow: var(--shadow);
  transition: var(--transition);
  text-align: center;
}

.feature-card:hover {
  transform: translateY(-5px);
  box-shadow: var(--shadow-lg);
}

.feature-icon {
  width: 70px;
  height: 70px;
  background: var(--gray-light);
  border-radius: 50%;
  display: flex;
  align-items: center;
  justify-content: center;
  margin: 0 auto 20px;
  font-size: 1.75rem;
}

.feature-card h3 {
  margin-bottom: 15px;
}

.feature-card p {
  color: var(--text-light);
  margin-bottom: 0;
}

.services-grid {
  display: grid;
  grid-template-columns: repeat(auto-fit, minmax(350px, 1fr));
  gap: 30px;
}

.service-card {
  background: var(--white);
  border-radius: 10px;
  overflow: hidden;
  box-shadow: var(--shadow);
  transition: var(--transition);
}

.service-card:hover {
  transform: translateY(-5px);
  box-shadow: var(--shadow-lg);
}

.service-image {
  height: 200px;
  background: var(--gray-light);
  overflow: hidden;
}

.service-image img {
  width: 100%;
  height: 100%;
  object-fit: cover;
  transition: transform 0.5s ease;
}

.service-card:hover .service-image img {
  transform: scale(1.05);
}

.service-content {
  padding: 25px;
}

.service-content h3 {
  margin-bottom: 10px;
}

.service-content p {
  color: var(--text-light);
  margin-bottom: 15px;
}

.about-intro {
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: 50px;
  align-items: center;
}

.about-intro.reverse {
  direction: rtl;
}

.about-intro.reverse > * {
  direction: ltr;
}

.about-image {
  border-radius: 10px;
  overflow: hidden;
  box-shadow: var(--shadow-lg);
}

.about-text h2 {
  margin-bottom: 20px;
}

.about-text p {
  color: var(--text-light);
}

.values-list {
  display: grid;
  grid-template-columns: repeat(auto-fit, minmax(250px, 1fr));
  gap: 20px;
  margin-top: 30px;
}

.value-item {
  display: flex;
  align-items: flex-start;
  gap: 15px;
  padding: 20px;
  background: var(--gray-light);
  border-radius: 8px;
}

.value-icon {
  width: 40px;
  height: 40px;
  background: var(--primary);
  color: var(--white);
  border-radius: 50%;
  display: flex;
  align-items: center;
  justify-content: center;
  flex-shrink: 0;
}

.contact-wrapper {
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: 50px;
}

.contact-info h2 {
  margin-bottom: 30px;
}

.contact-details {
  margin-bottom: 30px;
}

.contact-item {
  display: flex;
  align-items: flex-start;
  gap: 15px;
  margin-bottom: 20px;
  padding: 15px;
  background: var(--gray-light);
  border-radius: 8px;
}

.contact-item-icon {
  width: 40px;
  height: 40px;
  background: var(--primary);
  color: var(--white);
  border-radius: 50%;
  display: flex;
  align-items: center;
  justify-content: center;
  flex-shrink: 0;
}

.contact-item h4 {
  margin-bottom: 5px;
  font-size: 1rem;
}

.contact-item p {
  margin-bottom: 0;
  color: var(--text-light);
}

.map-container {
  margin-top: 30px;
  border-radius: 10px;
  overflow: hidden;
  box-shadow: var(--shadow);
}

.map-container iframe {
  width: 100%;
  height: 300px;
  border: none;
}

.form-container {
  background: var(--white);
  padding: 40px;
  border-radius: 10px;
  box-shadow: var(--shadow);
}

.form-group {
  margin-bottom: 20px;
}

.form-group label {
  display: block;
  margin-bottom: 8px;
  font-weight: 500;
  color: var(--text);
}

.form-group label .required {
  color: var(--error);
  margin-left: 3px;
}

.form-group input,
.form-group textarea,
.form-group select {
  width: 100%;
  padding: 12px 15px;
  border: 1px solid var(--gray);
  border-radius: 5px;
  font-size: 1rem;
  font-family: inherit;
  transition: var(--transition);
}

.form-group input:focus,
.form-group textarea:focus,
.form-group select:focus {
  outline: none;
  border-color: var(--secondary);
  box-shadow: 0 0 0 3px rgba(74, 144, 217, 0.1);
}

.form-group textarea {
  min-height: 150px;
  resize: vertical;
}

.checkbox-group {
  display: flex;
  align-items: flex-start;
  gap: 10px;
  margin-bottom: 20px;
}

.checkbox-group input[type="checkbox"] {
  width: auto;
  margin-top: 5px;
  flex-shrink: 0;
}

.checkbox-group label {
  margin-bottom: 0;
  font-size: 0.9rem;
  color: var(--text-light);
  line-height: 1.5;
}

.checkbox-group label a {
  color: var(--secondary);
  text-decoration: underline;
}

.form-disclaimer {
  font-size: 0.85rem;
  color: var(--text-light);
  margin-bottom: 20px;
  padding: 10px;
  background: var(--gray-light);
  border-radius: 5px;
}

.form-disclaimer a {
  color: var(--secondary);
  text-decoration: underline;
}

.lead-form-section {
  background: var(--gray-light);
}

.lead-form-container {
  max-width: 600px;
  margin: 0 auto;
  background: var(--white);
  padding: 50px;
  border-radius: 10px;
  box-shadow: var(--shadow);
}

.lead-form-container h2 {
  text-align: center;
  margin-bottom: 10px;
}

.lead-form-container > p {
  text-align: center;
  color: var(--text-light);
  margin-bottom: 30px;
}

.why-choose-us {
  background: var(--primary);
  color: var(--white);
}

.why-choose-us .section-title h2 {
  color: var(--white);
}

.why-choose-us .section-title p {
  color: rgba(255, 255, 255, 0.8);
}

.why-grid {
  display: grid;
  grid-template-columns: repeat(auto-fit, minmax(250px, 1fr));
  gap: 30px;
}

.why-card {
  text-align: center;
  padding: 30px;
}

.why-icon {
  width: 80px;
  height: 80px;
  background: rgba(255, 255, 255, 0.1);
  border-radius: 50%;
  display: flex;
  align-items: center;
  justify-content: center;
  margin: 0 auto 20px;
  font-size: 2rem;
}

.why-card h3 {
  color: var(--white);
  margin-bottom: 10px;
}

.why-card p {
  color: rgba(255, 255, 255, 0.8);
  margin-bottom: 0;
}

.cta-section {
  background: linear-gradient(135deg, var(--secondary) 0%, var(--primary) 100%);
  color: var(--white);
  text-align: center;
  padding: 80px 0;
}

.cta-section h2 {
  color: var(--white);
  margin-bottom: 20px;
}

.cta-section p {
  opacity: 0.9;
  margin-bottom: 30px;
  max-width: 600px;
  margin-left: auto;
  margin-right: auto;
}

.breadcrumb {
  background: var(--gray-light);
  padding: 15px 0;
}

.breadcrumb-list {
  display: flex;
  flex-wrap: wrap;
  gap: 10px;
  font-size: 0.9rem;
}

.breadcrumb-list li::after {
  content: '>';
  margin-left: 10px;
  color: var(--text-light);
}

.breadcrumb-list li:last-child::after {
  display: none;
}

.breadcrumb-list a {
  color: var(--text-light);
}

.breadcrumb-list a:hover {
  color: var(--primary);
}

.breadcrumb-list span {
  color: var(--primary);
}

.page-header {
  background: var(--primary);
  color: var(--white);
  padding: 60px 0;
  text-align: center;
}

.page-header h1 {
  color: var(--white);
  margin-bottom: 10px;
}

.page-header p {
  opacity: 0.9;
  max-width: 600px;
  margin: 0 auto;
}

.content-section {
  padding: 60px 0;
}

.content-section h2 {
  margin-bottom: 20px;
  padding-bottom: 10px;
  border-bottom: 2px solid var(--gray-light);
}

.content-section h3 {
  margin: 30px 0 15px;
}

.content-section ul,
.content-section ol {
  margin: 20px 0;
  padding-left: 0;
}

.content-section li {
  margin-bottom: 10px;
  padding-left: 25px;
  position: relative;
}

.content-section li::before {
  content: '•';
  position: absolute;
  left: 0;
  color: var(--secondary);
}

.content-section ol li::before {
  content: counter(list-item) '.';
  font-weight: 600;
}

.content-section ol {
  counter-reset: list-item;
}

.content-section ol li {
  counter-increment: list-item;
}

.business-model-section {
  margin-bottom: 40px;
}

.business-model-section h2 {
  display: flex;
  align-items: center;
  gap: 15px;
  margin-bottom: 20px;
}

.business-model-icon {
  width: 50px;
  height: 50px;
  background: var(--primary);
  color: var(--white);
  border-radius: 50%;
  display: flex;
  align-items: center;
  justify-content: center;
  font-size: 1.5rem;
}

footer {
  background: var(--primary-dark);
  color: var(--white);
  padding-top: 60px;
}

.footer-grid {
  display: grid;
  grid-template-columns: 2fr 1fr 1fr 1fr;
  gap: 40px;
  margin-bottom: 40px;
}

.footer-logo {
  font-size: 1.5rem;
  font-weight: 700;
  margin-bottom: 15px;
}

.footer-about p {
  color: rgba(255, 255, 255, 0.7);
  font-size: 0.9rem;
}

.footer-title {
  font-size: 1.1rem;
  margin-bottom: 20px;
  color: var(--white);
}

.footer-links li {
  margin-bottom: 10px;
}

.footer-links a {
  color: rgba(255, 255, 255, 0.7);
  font-size: 0.9rem;
  transition: var(--transition);
}

.footer-links a:hover {
  color: var(--white);
  padding-left: 5px;
}

.footer-contact p {
  color: rgba(255, 255, 255, 0.7);
  font-size: 0.9rem;
  margin-bottom: 10px;
}

.footer-bottom {
  border-top: 1px solid rgba(255, 255, 255, 0.1);
  padding: 30px 0;
}

.footer-bottom-content {
  display: flex;
  justify-content: space-between;
  align-items: center;
  flex-wrap: wrap;
  gap: 20px;
}

.footer-disclaimer {
  font-size: 0.8rem;
  color: rgba(255, 255, 255, 0.6);
  max-width: 700px;
}

.footer-copyright {
  font-size: 0.85rem;
  color: rgba(255, 255, 255, 0.7);
}

@media (max-width: 1024px) {
  .footer-grid {
    grid-template-columns: 1fr 1fr;
  }
  
  .about-intro {
    grid-template-columns: 1fr;
    gap: 30px;
  }
  
  .about-intro.reverse {
    direction: ltr;
  }
}

@media (max-width: 768px) {
  :root {
    --header-height: 70px;
  }
  
  h1 { font-size: 2rem; }
  h2 { font-size: 1.5rem; }
  h3 { font-size: 1.25rem; }
  
  .hero {
    padding: 60px 0;
  }
  
  .hero h1 {
    font-size: 2rem;
  }
  
  .hero-subtitle {
    font-size: 1rem;
  }
  
  .nav-menu {
    position: fixed;
    top: var(--header-height);
    left: 0;
    right: 0;
    background: var(--white);
    flex-direction: column;
    padding: 20px;
    gap: 0;
    box-shadow: var(--shadow-lg);
    display: none;
  }
  
  .nav-menu.active {
    display: flex;
  }
  
  .nav-menu a {
    padding: 15px 0;
    border-bottom: 1px solid var(--gray-light);
  }
  
  .mobile-menu-toggle {
    display: flex;
  }
  
  .contact-wrapper {
    grid-template-columns: 1fr;
  }
  
  .footer-grid {
    grid-template-columns: 1fr;
    text-align: center;
  }
  
  .footer-bottom-content {
    flex-direction: column;
    text-align: center;
  }
  
  section {
    padding: 50px 0;
  }
  
  .lead-form-container {
    padding: 30px 20px;
  }
  
  .form-container {
    padding: 30px 20px;
  }
  
  .services-grid {
    grid-template-columns: 1fr;
  }
}

@media (max-width: 480px) {
  .hero-cta {
    flex-direction: column;
  }
  
  .btn {
    width: 100%;
  }
  
  .why-grid {
    grid-template-columns: 1fr;
  }
  
  .features-grid {
    grid-template-columns: 1fr;
  }
}

.success-message {
  background: #d4edda;
  color: #155724;
  padding: 15px 20px;
  border-radius: 5px;
  margin-bottom: 20px;
  text-align: center;
}

.error-message {
  background: #f8d7da;
  color: #721c24;
  padding: 15px 20px;
  border-radius: 5px;
  margin-bottom: 20px;
  text-align: center;
}

.loading {
  pointer-events: none;
  opacity: 0.7;
}

.loading::after {
  content: '';
  display: inline-block;
  width: 16px;
  height: 16px;
  border: 2px solid var(--white);
  border-top-color: transparent;
  border-radius: 50%;
  animation: spin 0.8s linear infinite;
  margin-left: 10px;
  vertical-align: middle;
}

@keyframes spin {
  to {
    transform: rotate(360deg);
  }
}

.fade-in {
  opacity: 0;
  transform: translateY(20px);
  animation: fadeIn 0.6s ease forwards;
}

@keyframes fadeIn {
  to {
    opacity: 1;
    transform: translateY(0);
  }
}

.example-work {
  margin-top: 30px;
  padding: 20px;
  background: var(--gray-light);
  border-radius: 8px;
}

.example-work h4 {
  margin-bottom: 15px;
  color: var(--primary);
}

.example-work ul {
  padding-left: 0;
}

.example-work li {
  padding-left: 25px;
  position: relative;
  margin-bottom: 8px;
}

.example-work li::before {
  content: '✓';
  position: absolute;
  left: 0;
  color: var(--success);
}

table {
  width: 100%;
  border-collapse: collapse;
  margin: 20px 0;
}

th, td {
  padding: 12px 15px;
  text-align: left;
  border-bottom: 1px solid var(--gray);
}

th {
  background: var(--gray-light);
  font-weight: 600;
}

tr:hover {
  background: var(--gray-light);
}

.accessibility-section {
  margin-bottom: 40px;
}

.accessibility-section h2 {
  margin-bottom: 20px;
}

.accessibility-features {
  display: grid;
  grid-template-columns: repeat(auto-fit, minmax(250px, 1fr));
  gap: 20px;
  margin-top: 20px;
}

.accessibility-feature {
  padding: 20px;
  background: var(--gray-light);
  border-radius: 8px;
  border-left: 4px solid var(--secondary);
}

.accessibility-feature h4 {
  margin-bottom: 10px;
}

.accessibility-feature p {
  margin-bottom: 0;
  color: var(--text-light);
}