@import url('https://fonts.googleapis.com/css2?family=Public+Sans:wght@400;500;600;700;800&display=swap');

:root {
  --text: oklch(22% 0.025 255);
  --text-light: oklch(42% 0.02 255);
  --muted: oklch(48% 0.02 255);
  --accent: oklch(26% 0.08 258);
  --accent-light: oklch(45% 0.1 255);
  --bg: #fff;
  --bg-alt: oklch(98% 0.004 95);
  --border: oklch(90% 0.008 255);
  --dark: oklch(20% 0.05 258);
  --darker: oklch(16% 0.05 258);
  --darkest: oklch(14% 0.03 258);
  --danger: oklch(50% 0.15 25);
  --success-bg: oklch(92% 0.05 150);
  --success-fg: oklch(35% 0.1 150);
  /* Site-wide content width — every section/header/footer container caps
     here so the page reads as one consistent width, not a patchwork of
     different max-widths. Change once, applies everywhere. */
  --content-max: 1320px;
}

* { box-sizing: border-box; }
html { scroll-behavior: smooth; }
body { margin: 0; font-family: 'Public Sans', system-ui, sans-serif; background: var(--bg); color: var(--text); }
a { color: var(--accent-light); text-decoration: none; }
a:hover { color: oklch(30% 0.1 250); }
img { max-width: 100%; }
h1, h2, h3, p { margin: 0; }

.page-alt-bg { background: var(--bg-alt); }

.wrap { max-width: var(--content-max); margin: 0 auto; padding-left: clamp(20px, 4vw, 56px); padding-right: clamp(20px, 4vw, 56px); }
.wrap-narrow { max-width: 900px; margin: 0 auto; padding-left: clamp(20px, 4vw, 56px); padding-right: clamp(20px, 4vw, 56px); }
.wrap-form { max-width: 680px; margin: 0 auto; padding-left: clamp(20px, 4vw, 56px); padding-right: clamp(20px, 4vw, 56px); }

.section { padding: clamp(48px, 6vw, 80px) 0; }
.section-lg { padding: clamp(56px, 7vw, 96px) 0; }
.section-sm { padding: clamp(44px, 5vw, 64px) 0; }
.border-top { border-top: 1px solid var(--border); }
.border-bottom { border-top: 1px solid var(--border); }

.eyebrow { font-size: 13px; font-weight: 700; color: var(--accent-light); letter-spacing: 0.04em; margin-bottom: 10px; text-transform: uppercase; }

.btn { display: inline-block; font-weight: 700; font-size: 14.5px; padding: 13px 24px; border-radius: 8px; border: none; cursor: pointer; white-space: nowrap; text-align: center; font-family: inherit; }
.btn-primary { background: var(--accent); color: #fff; }
.btn-primary:hover { background: oklch(22% 0.08 258); color: #fff; }
.btn-outline { background: transparent; color: var(--text); border: 1.5px solid oklch(87% 0.01 255); }
.btn-outline:hover { color: var(--text); border-color: oklch(75% 0.01 255); background: var(--bg-alt); }
.btn-white { background: #fff; color: var(--darkest); }
.btn-white:hover { background: oklch(94% 0.006 255); color: var(--darkest); }
.btn-block { display: block; width: 100%; }

.grid-auto { display: grid; grid-template-columns: repeat(auto-fit, minmax(240px, 1fr)); gap: 20px; }
.grid-auto-wide { display: grid; grid-template-columns: repeat(auto-fit, minmax(280px, 1fr)); gap: 48px; align-items: center; }
.grid-2 { display: grid; grid-template-columns: repeat(auto-fit, minmax(320px, 1fr)); gap: 56px; align-items: start; }

.card { background: #fff; border: 1px solid var(--border); border-radius: 14px; padding: 26px; }
.card-alt { background: var(--bg-alt); border: 1px solid var(--border); border-radius: 12px; padding: 20px; }

/* ---------- Header ---------- */
.site-header { position: sticky; top: 0; z-index: 50; background: oklch(99% 0.003 95 / 0.92); backdrop-filter: blur(10px); border-bottom: 1px solid var(--border); }
.site-header-inner { max-width: var(--content-max); margin: 0 auto; display: flex; align-items: center; justify-content: space-between; padding: 14px clamp(20px, 4vw, 56px); gap: 16px; }
.brand { display: flex; align-items: center; gap: 10px; min-width: 0; }
.brand img { width: 64px; height: 64px; object-fit: contain; flex: none; }
.brand-name { font-weight: 700; font-size: 16px; letter-spacing: -0.01em; color: var(--text); white-space: nowrap; }
.brand-tagline { font-size: 11px; color: var(--muted); font-weight: 500; white-space: nowrap; overflow: hidden; text-overflow: ellipsis; }
.nav-desktop { display: flex; gap: clamp(8px, 1.6vw, 24px); }
.nav-desktop a { font-size: 14px; font-weight: 600; color: oklch(30% 0.02 255); white-space: nowrap; }
.nav-desktop a.active { color: var(--accent); }
.nav-cta { background: var(--accent); color: #fff; font-size: 13.5px; font-weight: 700; padding: 10px 20px; border-radius: 6px; flex: none; }
.nav-cta:hover { background: oklch(22% 0.08 258); color: #fff; }
.nav-burger { display: none; align-items: center; justify-content: center; background: none; border: none; color: var(--text); padding: 6px; cursor: pointer; flex: none; }
.nav-mobile { display: none; flex-direction: column; padding: 8px clamp(20px, 4vw, 56px) 18px; border-top: 1px solid var(--border); }
.nav-mobile a { font-size: 15px; font-weight: 600; color: oklch(30% 0.02 255); padding: 12px 0; border-bottom: 1px solid oklch(94% 0.006 255); }
.nav-mobile a.active { color: var(--accent); }

@media (max-width: 860px) {
  .brand img { width: 48px; height: 48px; }
  .nav-desktop, .nav-cta { display: none; }
  .nav-burger { display: flex; }
  body.menu-open .nav-mobile { display: flex; }
}

/* ---------- Footer ---------- */
.site-footer { background: var(--darkest); color: oklch(75% 0.02 255); }
.footer-grid { max-width: var(--content-max); margin: 0 auto; padding: 56px clamp(20px, 4vw, 56px) 32px; display: grid; grid-template-columns: repeat(auto-fit, minmax(200px, 1fr)); gap: 40px; }
.footer-brand { display: flex; align-items: center; gap: 10px; margin-bottom: 16px; }
.footer-brand img { width: 40px; height: 40px; object-fit: contain; }
.footer-brand span { font-weight: 700; font-size: 16px; color: #fff; }
.footer-blurb { font-size: 13.5px; line-height: 1.7; color: oklch(70% 0.02 255); max-width: 280px; }
.footer-heading { font-size: 13px; font-weight: 700; color: #fff; letter-spacing: 0.03em; margin-bottom: 16px; }
.footer-links { display: flex; flex-direction: column; gap: 11px; font-size: 13.5px; }
.footer-links a { color: oklch(75% 0.02 255); }
.footer-bottom { border-top: 1px solid oklch(28% 0.02 255); }
.footer-bottom-inner { max-width: var(--content-max); margin: 0 auto; padding: 20px clamp(20px, 4vw, 56px); display: flex; justify-content: space-between; flex-wrap: wrap; gap: 12px; align-items: center; font-size: 12.5px; color: oklch(60% 0.02 255); }

/* ---------- Home ---------- */
.hero { padding: clamp(48px, 7vw, 96px) 0 clamp(56px, 6vw, 88px); }
.hero-inner { display: grid; grid-template-columns: repeat(auto-fit, minmax(320px, 1fr)); gap: 48px; align-items: center; }
.hero-copy { max-width: 620px; }
.hero-eyebrow { font-size: 12.5px; font-weight: 700; color: var(--accent-light); letter-spacing: 0.06em; margin-bottom: 16px; }
.hero-title { font-size: clamp(34px, 4.2vw, 52px); line-height: 1.08; letter-spacing: -0.02em; margin: 0 0 20px; font-weight: 800; }
.hero-subtitle { font-size: 17px; line-height: 1.6; color: var(--text-light); margin: 0 0 28px; }
.hero-actions { display: flex; gap: 14px; flex-wrap: wrap; margin-bottom: 36px; }
.hero-stats { display: flex; gap: clamp(24px, 4vw, 48px); flex-wrap: wrap; border-top: 1px solid var(--border); padding-top: 24px; }
.hero-stat-value { font-size: 24px; font-weight: 800; color: var(--accent); }
.hero-stat-label { font-size: 12.5px; color: var(--muted); font-weight: 600; }
.hero-photo-wrap { position: relative; }
.hero-photo { position: relative; width: 100%; aspect-ratio: 4/5; border-radius: 12px; overflow: hidden; background: oklch(94% 0.01 255); }
.hero-photo img { width: 100%; height: 100%; object-fit: cover; object-position: center top; display: block; }
.hero-photo-caption { position: absolute; bottom: 18px; left: 18px; background: #fff; border-radius: 8px; padding: 14px 18px; max-width: 220px; }

.quote-block { max-width: 820px; margin: 0 auto; text-align: center; }
.quote-text { font-size: 22px; line-height: 1.5; font-weight: 600; color: oklch(28% 0.02 255); }
.quote-author { margin-top: 18px; font-size: 14px; font-weight: 700; color: var(--muted); }

.section-header { display: flex; justify-content: space-between; align-items: baseline; flex-wrap: wrap; gap: 12px; margin-bottom: 36px; }
.section-title { font-size: clamp(24px, 2.6vw, 30px); font-weight: 800; letter-spacing: -0.02em; }
.section-link { font-weight: 700; font-size: 14px; }

.service-strip { display: grid; grid-template-columns: repeat(auto-fit, minmax(240px, 1fr)); gap: 0; }
.service-strip-item { padding: 28px 24px 28px 0; border-top: 1.5px solid var(--text); }
.service-strip-icon { color: var(--accent); margin-bottom: 16px; }
.service-strip-title { font-weight: 700; font-size: 16px; margin-bottom: 8px; }
.service-strip-desc { font-size: 14px; line-height: 1.6; color: var(--text-light); }

.split-media { display: grid; grid-template-columns: repeat(auto-fit, minmax(280px, 1fr)); gap: 56px; align-items: center; }
.split-media img { width: 100%; aspect-ratio: 4/5; object-fit: cover; border-radius: 28px; display: block; }

.video-frame { position: relative; width: 100%; aspect-ratio: 16/9; border-radius: 20px; overflow: hidden; background: var(--accent); }
.video-frame iframe { position: absolute; inset: 0; width: 100%; height: 100%; border: 0; display: block; }

.highlight-list { display: flex; flex-direction: column; }
.highlight-item { padding: 16px 0; border-top: 1px solid oklch(90% 0.008 255); font-size: 14.5px; line-height: 1.5; color: oklch(28% 0.02 255); }

.banner-photo { padding: 0; position: relative; background: var(--dark); }
.banner-photo img { width: 100%; height: clamp(240px, 32vw, 380px); object-fit: cover; display: block; opacity: 0.85; }
.banner-photo-overlay { position: absolute; inset: 0; display: flex; align-items: center; padding: 0 clamp(20px, 4vw, 56px); background: linear-gradient(90deg, oklch(15% 0.05 258 / 0.55), transparent 60%); }
.banner-photo-overlay-title { font-size: 20px; font-weight: 800; line-height: 1.3; color: #fff; }
.banner-photo-overlay-body { font-size: 14.5px; margin-top: 8px; color: oklch(90% 0.02 255); }

.office-grid { display: grid; grid-template-columns: repeat(auto-fit, minmax(180px, 1fr)); gap: 16px; }
.office-card { padding: 20px; border: 1px solid var(--border); border-radius: 8px; }
.office-tab-btn { background: #fff; cursor: pointer; text-align: left; font: inherit; transition: border-color 0.15s ease, background 0.15s ease; }
.office-tab-btn:hover { border-color: var(--accent); }
.office-tab-btn.active { border-color: var(--accent); background: oklch(96% 0.03 255); }
.office-card-name { font-weight: 700; font-size: 15px; }
.office-tab-btn.active .office-card-name { color: var(--accent); }
.office-panel { margin-top: 20px; padding: 24px; border: 1px solid var(--border); border-radius: 8px; background: oklch(97% 0.006 255); }
.office-panel-item { display: none; }
.office-panel-item.active { display: block; }
.office-card-note { font-size: 13.5px; color: var(--muted); margin-top: 4px; }
.office-card-address { font-size: 13.5px; color: oklch(30% 0.02 255); margin-top: 4px; line-height: 1.5; }
.office-card-phone { font-size: 13.5px; color: oklch(30% 0.02 255); margin-top: 4px; font-weight: 600; }

.notice-list { border-top: 1px solid var(--border); }
.notice-row { display: flex; gap: 20px; align-items: center; padding: 16px 0; border-bottom: 1px solid var(--border); color: var(--text); }
.notice-date { font-size: 13px; font-weight: 700; color: var(--muted); flex: none; width: 90px; }
.notice-title-wrap { flex: 1; display: flex; align-items: center; gap: 8px; min-width: 0; }
.notice-title { font-size: 14.5px; font-weight: 600; }
.notice-clip-icon { flex: none; color: var(--muted); display: inline-flex; }
.btn-sm { padding: 8px 16px; font-size: 13px; }

/* Detail page: content on the left, attachment panel pinned on the right. */
.notice-detail-grid { display: grid; grid-template-columns: 1fr 280px; gap: 40px; align-items: start; }
@media (max-width: 760px) { .notice-detail-grid { grid-template-columns: 1fr; } }

.notice-detail-meta { font-size: 13px; font-weight: 700; color: var(--muted); margin-bottom: 8px; }
.notice-detail-body { font-size: 15px; line-height: 1.75; color: var(--text-light); margin-top: 20px; }
.notice-detail-body img { max-width: 100%; border-radius: 8px; margin: 8px 0; }
.notice-detail-body p { margin: 0 0 14px; }
.notice-detail-body ul, .notice-detail-body ol { margin: 0 0 14px; padding-left: 22px; }
.notice-detail-body h3 { font-size: 16px; margin: 18px 0 8px; color: var(--text); }

.training-detail-body { font-size: 15px; line-height: 1.75; color: var(--text-light); margin-top: 20px; }
.training-detail-body img { max-width: 100%; border-radius: 8px; margin: 8px 0; }
.training-detail-body p { margin: 0 0 14px; }
.training-detail-body ul, .training-detail-body ol { margin: 0 0 14px; padding-left: 22px; }
.training-detail-body h3 { font-size: 16px; margin: 18px 0 8px; color: var(--text); }

.notice-attachment-panel { position: sticky; top: 24px; }
.notice-attachment-panel-label { font-size: 11.5px; font-weight: 800; letter-spacing: 0.04em; color: var(--muted); margin-bottom: 10px; }
.notice-attachment-card { border: 1px solid var(--border); border-radius: 12px; padding: 18px; }
.notice-attachment-icon { width: 38px; height: 38px; border-radius: 8px; background: var(--accent-soft, oklch(94% 0.02 255)); display: flex; align-items: center; justify-content: center; color: var(--accent); margin-bottom: 12px; }
.notice-attachment-name { font-size: 14px; font-weight: 700; word-break: break-word; margin-bottom: 14px; }
.notice-attachment-actions { display: flex; flex-direction: column; gap: 8px; }

.cta-band { background: var(--dark); padding: clamp(44px, 5vw, 64px) 0; }
.cta-band-inner { display: flex; justify-content: space-between; align-items: center; flex-wrap: wrap; gap: 24px; }
.cta-band-title { font-size: 20px; font-weight: 800; color: #fff; margin-bottom: 6px; }
.cta-band-subtitle { font-size: 14.5px; color: oklch(85% 0.02 255); }

/* ---------- Generic page hero ---------- */
.page-hero-title { font-size: clamp(28px, 3vw, 38px); font-weight: 800; letter-spacing: -0.02em; margin: 0 0 16px; }
.page-hero-body { font-size: 16px; line-height: 1.7; color: var(--text-light); max-width: 680px; }

/* ---------- About ---------- */
.credential-row { display: flex; gap: 12px; align-items: flex-start; }
.credential-dot-wrap { width: 22px; height: 22px; border-radius: 50%; background: oklch(90% 0.03 255); flex: none; margin-top: 2px; display: flex; align-items: center; justify-content: center; }
.credential-dot { width: 8px; height: 8px; border-radius: 50%; background: var(--accent); }
.credential-text { font-size: 14.5px; line-height: 1.5; color: oklch(30% 0.02 255); }
.profile-card { background: oklch(97% 0.006 255); border-radius: 16px; overflow: hidden; }
.profile-card img { width: 100%; aspect-ratio: 4/3; object-fit: cover; object-position: center 15%; display: block; }
.profile-card-body { padding: 28px 32px 32px; }
.profile-card-name { font-weight: 800; font-size: 16px; margin-bottom: 8px; }
.profile-card-cred { font-size: 14px; line-height: 1.6; color: oklch(38% 0.02 255); margin-bottom: 20px; }
.profile-card-hr { height: 1px; background: oklch(88% 0.008 255); margin: 0 0 20px; }
.profile-card-label { font-size: 12.5px; font-weight: 700; color: var(--muted); letter-spacing: 0.03em; margin-bottom: 12px; }
.membership-item { font-size: 13.5px; color: oklch(32% 0.02 255); line-height: 1.5; }
.team-grid { display: grid; grid-template-columns: repeat(auto-fit, minmax(180px, 1fr)); gap: 20px; }
.team-card { background: oklch(97% 0.006 255); border-radius: 12px; padding: 22px 18px; text-align: center; }
.team-avatar { width: 56px; height: 56px; border-radius: 50%; background: var(--accent); color: #fff; display: flex; align-items: center; justify-content: center; font-weight: 700; font-size: 16px; margin: 0 auto 14px; overflow: hidden; }
.team-avatar-photo { background: none; }
.team-avatar-photo img { width: 100%; height: 100%; object-fit: cover; display: block; }
.team-name { font-weight: 700; font-size: 14.5px; }
.team-role { font-size: 12.5px; color: var(--muted); margin-top: 4px; font-weight: 600; }

/* ---------- Income Tax ---------- */
.free-consult-banner { display: flex; align-items: center; gap: 16px; flex-wrap: wrap; background: oklch(92% 0.03 255); border-radius: 14px; padding: 20px 24px; margin-bottom: 48px; }
.free-consult-badge { width: 44px; height: 44px; border-radius: 50%; background: var(--accent); color: #fff; display: flex; align-items: center; justify-content: center; flex: none; font-weight: 800; font-size: 14px; }
.free-consult-title { font-weight: 700; font-size: 15.5px; }
.free-consult-body { font-size: 13.5px; color: oklch(38% 0.02 255); margin-top: 2px; }
.svc-icon-box { width: 42px; height: 42px; border-radius: 10px; background: oklch(92% 0.03 255); margin-bottom: 16px; display: flex; align-items: center; justify-content: center; }
.svc-icon-dot { width: 16px; height: 16px; border-radius: 4px; background: var(--accent); }
.process-band { background: var(--accent); border-radius: 20px; padding: clamp(32px, 5vw, 52px); color: #fff; }
.process-band h2 { font-size: 22px; font-weight: 800; margin: 0 0 8px; }
.process-band-intro { font-size: 15px; color: oklch(88% 0.02 255); margin: 0 0 36px; max-width: 560px; }
.process-grid { display: grid; grid-template-columns: repeat(auto-fit, minmax(180px, 1fr)); gap: 24px; }
.process-step-num { font-size: 13px; font-weight: 800; color: oklch(80% 0.05 255); margin-bottom: 10px; }
.process-step-title { font-weight: 700; font-size: 15px; margin-bottom: 6px; }
.process-step-desc { font-size: 13.5px; line-height: 1.55; color: oklch(85% 0.02 255); }
.benefit-icon { width: 36px; height: 36px; border-radius: 9px; background: oklch(92% 0.03 255); color: var(--accent); display: flex; align-items: center; justify-content: center; margin-bottom: 12px; font-size: 16px; }
.ereturn-steps-card { background: #fff; border: 1px solid var(--border); border-radius: 20px; padding: clamp(28px, 4vw, 44px); }
.ereturn-step { display: flex; gap: 14px; align-items: flex-start; }
.ereturn-step-num { width: 30px; height: 30px; border-radius: 50%; background: var(--accent); color: #fff; font-weight: 800; font-size: 13px; display: flex; align-items: center; justify-content: center; flex: none; }
.ereturn-note { margin-top: 24px; background: oklch(95% 0.02 255); border-radius: 14px; padding: 22px 26px; font-size: 14px; line-height: 1.6; color: oklch(30% 0.02 255); }
.faq-grid { display: grid; grid-template-columns: repeat(auto-fit, minmax(300px, 1fr)); gap: 0 48px; }
.faq-item { padding: 18px 0; border-bottom: 1px solid var(--border); }
.faq-q { font-weight: 700; font-size: 15px; margin-bottom: 8px; }
.faq-a { font-size: 14px; line-height: 1.6; color: var(--text-light); }

/* ---------- Careers ---------- */
.role-card { border: 1px solid var(--border); border-radius: 12px; padding: 18px 20px; }
.role-card-row { display: flex; justify-content: space-between; align-items: center; gap: 12px; }
.role-title { font-weight: 700; font-size: 15px; }
.role-meta { font-size: 13px; color: var(--muted); margin-top: 3px; }
.apply-card { border: 1px solid var(--border); border-radius: 14px; padding: clamp(24px, 3vw, 36px); }

.role-details { margin-top: 12px; border-top: 1px solid var(--border); padding-top: 12px; }
.role-details summary { cursor: pointer; font-size: 13px; font-weight: 700; color: var(--accent); list-style: none; }
.role-details summary::-webkit-details-marker { display: none; }
.role-details summary::before { content: '+ '; }
.role-details[open] summary::before { content: '\2212 '; }
.role-details-body { margin-top: 12px; font-size: 14px; line-height: 1.7; color: var(--text-light); }
.role-details-body img { max-width: 100%; border-radius: 8px; margin: 8px 0; }
.role-details-body p { margin: 0 0 12px; }
.role-details-body ul, .role-details-body ol { margin: 0 0 12px; padding-left: 22px; }
.role-details-body h3 { font-size: 15px; margin: 16px 0 8px; color: var(--text); }

/* ---------- Training ---------- */
.training-tag { font-size: 12.5px; font-weight: 700; color: var(--accent-light); margin-bottom: 10px; }

/* ---------- Contacts ---------- */
.contact-hero { background: var(--darker); color: #fff; }
.contact-office { border-top: 1px solid oklch(30% 0.03 255); padding-top: 16px; }
.contact-office-city { font-weight: 700; font-size: 15px; }
.contact-office-note { font-size: 13.5px; color: oklch(78% 0.02 255); margin-top: 4px; }
.contact-office-address { font-size: 13.5px; color: oklch(78% 0.02 255); margin-top: 4px; white-space: pre-line; line-height: 1.5; }
.contact-office-phone { font-size: 13.5px; color: oklch(85% 0.02 255); margin-top: 4px; font-weight: 600; }
.contact-form-card { background: oklch(20% 0.05 258); border-radius: 16px; padding: 32px; }

/* ---------- Forms (shared) ---------- */
.field { margin-bottom: 16px; }
.field label { font-size: 13px; font-weight: 700; display: block; margin-bottom: 6px; }
.field input, .field select, .field textarea {
  width: 100%; padding: 12px 14px; border: 1px solid oklch(85% 0.01 255); border-radius: 8px;
  font-size: 14.5px; font-family: inherit; background: #fff;
}
.field textarea { resize: vertical; }
.field-dark label { color: oklch(80% 0.02 255); }
.field-dark input, .field-dark textarea { background: oklch(28% 0.03 255); border: 1px solid oklch(35% 0.03 255); color: #fff; }
.field-row { display: grid; grid-template-columns: repeat(auto-fit, minmax(160px, 1fr)); gap: 16px; }
.form-error { font-size: 13px; color: var(--danger); margin: 8px 0; }
.form-success { text-align: center; padding: 24px 0; }
.form-success-icon { width: 48px; height: 48px; border-radius: 50%; background: var(--success-bg); color: var(--success-fg); display: flex; align-items: center; justify-content: center; margin: 0 auto 16px; }
.form-success-title { font-weight: 800; font-size: 17px; margin-bottom: 6px; }
.form-success-body { font-size: 14px; color: var(--muted); }
.honeypot { position: absolute; left: -9999px; width: 1px; height: 1px; opacity: 0; }