/* pref.nodokaya.jp / style.css
 * PJ0011 全国都道府県税事務所 管轄ガイド
 * PJ0010 nta.nodokaya.jp/css/style.css 踏襲（カラーのみ変更）
 *   navy #0f2747 → 深緑 #1b4d3a  （県＝土地・自治）
 *   vermilion #b53634 → 孔雀色 #2c6f7f （cool tone・PJ10 と明確に差別化）
 */

:root {
  --font-serif: "游明朝", "Yu Mincho", "YuMincho", "ヒラギノ明朝 ProN", "Hiragino Mincho ProN", "MS P明朝", serif;
  --font-sans: -apple-system, BlinkMacSystemFont, "Hiragino Sans", "ヒラギノ角ゴ ProN", "Yu Gothic Medium", "游ゴシック Medium", YuGothic, "Yu Gothic", "Meiryo", system-ui, sans-serif;
  --font-mono: ui-monospace, "SFMono-Regular", Menlo, Consolas, "Courier New", monospace;

  --ink: #1a1a1a;
  --ink-soft: #4a4a4a;
  --ink-mute: #8a8a8a;
  --paper: #fbfaf7;
  --paper-deep: #f5f0e8;
  --rule: #d8d3c8;
  --rule-soft: #ece8de;

  --navy: #1b4d3a;
  --navy-soft: #3d6b58;
  --navy-pale: #e7eee9;

  --vermilion: #2c6f7f;
  --vermilion-soft: #4a8a9c;
  --vermilion-pale: #e8f2f4;

  --gold: #b08e3c;

  --maxw: 760px;
  --gutter: 1.5rem;
  --radius-s: 2px;
  --radius-m: 4px;
}

* { box-sizing: border-box; }

html {
  -webkit-text-size-adjust: 100%;
  scroll-behavior: smooth;
  font-feature-settings: "palt" 1;
}

body {
  margin: 0;
  font-family: var(--font-sans);
  font-size: 16px;
  line-height: 1.9;
  color: var(--ink);
  background: var(--paper);
  letter-spacing: 0.02em;
  counter-reset: section;
  -webkit-font-smoothing: antialiased;
  -moz-osx-font-smoothing: grayscale;
}

img { max-width: 100%; height: auto; display: block; }
a { color: var(--navy); text-decoration: none; border-bottom: 1px solid currentColor; transition: color 0.15s, border-color 0.15s; }
a:hover { color: var(--vermilion); border-color: var(--vermilion); }

/* === Header === */
.site-header {
  background: var(--paper);
  border-bottom: 1px solid var(--rule);
  padding: 1.5rem 0 1rem;
}
.site-header__inner {
  max-width: 64rem;
  margin: 0 auto;
  padding: 0 1.25rem;
  display: flex;
  align-items: baseline;
  justify-content: space-between;
  gap: 1rem;
}
.site-header__logo {
  font-family: var(--font-serif);
  font-weight: 700;
  font-size: 1.25rem;
  letter-spacing: 0.08em;
  color: var(--navy);
  border: none;
}
.site-header__logo:hover { color: var(--vermilion); border: none; }
.site-header__logo::before {
  content: "\25A0";
  color: var(--vermilion);
  margin-right: 0.5em;
  font-size: 0.7em;
  vertical-align: 0.2em;
}
.site-header__tagline {
  font-size: 0.78rem;
  letter-spacing: 0.15em;
  color: var(--ink-mute);
  font-family: var(--font-serif);
}

/* === Breadcrumb === */
.breadcrumb {
  max-width: 64rem;
  margin: 0 auto;
  padding: 0.75rem 1.25rem 0.5rem;
  font-size: 0.78rem;
  color: var(--ink-mute);
  letter-spacing: 0.05em;
}
.breadcrumb__list { display: flex; flex-wrap: wrap; gap: 0.4em; list-style: none; margin: 0; padding: 0; }
.breadcrumb__item:not(:last-child)::after { content: "／"; margin-left: 0.4em; color: var(--rule); }
.breadcrumb__item a { border: none; color: var(--ink-soft); }
.breadcrumb__item a:hover { color: var(--vermilion); border: none; }

/* === Container === */
.container {
  max-width: 44rem;
  margin: 0 auto;
  padding: 2.5rem 1.25rem 4rem;
}

/* === Article kicker === */
.article__kicker {
  display: flex;
  align-items: center;
  gap: 0.8rem;
  margin-bottom: 1.25rem;
  font-family: var(--font-serif);
  font-size: 0.78rem;
  letter-spacing: 0.2em;
  color: var(--navy-soft);
}
.article__kicker::before,
.article__kicker::after {
  content: "";
  flex: 1;
  height: 1px;
  background: var(--rule);
}
.article__kicker__main { white-space: nowrap; }

/* === H1 === */
.article__title {
  font-family: var(--font-serif);
  font-weight: 700;
  font-size: clamp(1.7rem, 4.5vw, 2.4rem);
  line-height: 1.45;
  letter-spacing: 0.02em;
  color: var(--navy);
  margin: 0 0 1.5rem;
  text-align: center;
}
.article__title__small { display: block; font-size: 0.7em; color: var(--ink-soft); margin-top: 0.3em; font-weight: 500; }

.article__verified {
  text-align: right;
  color: var(--ink-mute);
  font-size: 0.8rem;
  margin: 0 0 2.5rem;
  letter-spacing: 0.06em;
}
.article__verified::before { content: "\25C6 "; color: var(--navy-soft); }

.article__eyecatch { margin: 0 0 2.5rem; position: relative; }
.article__eyecatch img {
  width: 100%;
  border-radius: var(--radius-s);
  box-shadow: 0 1px 0 var(--rule), 0 20px 40px -20px rgba(15,39,71,0.15);
}
.article__eyecatch figcaption {
  margin-top: 0.5rem;
  font-size: 0.78rem;
  color: var(--ink-mute);
  text-align: center;
  letter-spacing: 0.04em;
}

.article__lead {
  font-size: 1.02rem;
  line-height: 2;
  letter-spacing: 0.04em;
  margin: 0 0 2rem;
  padding: 1.25rem 0;
  border-top: 1px solid var(--ink);
  border-bottom: 3px double var(--rule);
  text-align: justify;
  text-justify: inter-ideograph;
}

/* === Table of Contents === */
.toc {
  margin: 1rem 0 2.5rem;
  padding: 1.1rem 1.5rem 1.25rem;
  background: var(--paper-deep);
  border: 1px solid var(--rule);
}
.toc__heading {
  font-family: var(--font-serif);
  font-size: 0.85rem;
  font-weight: 700;
  letter-spacing: 0.2em;
  color: var(--navy);
  margin: 0 0 0.65rem;
}
.toc__heading::before {
  content: "\25A0";
  color: var(--navy);
  margin-right: 0.5em;
  font-size: 0.7em;
  vertical-align: 0.15em;
}
.toc__list {
  margin: 0;
  padding-left: 0;
  list-style: none;
  counter-reset: toc;
}
.toc__list li {
  counter-increment: toc;
  margin: 0.35rem 0;
  padding-left: 2.4rem;
  position: relative;
  font-size: 0.93rem;
  line-height: 1.7;
}
.toc__list li::before {
  content: counter(toc, decimal-leading-zero);
  position: absolute;
  left: 0;
  top: 0.1rem;
  font-family: var(--font-serif);
  font-size: 0.78rem;
  color: var(--navy-soft);
  letter-spacing: 0.1em;
  padding: 0.05rem 0.4rem;
  border: 1px solid var(--rule);
  background: var(--paper);
}
.toc__list a {
  color: var(--navy);
  border-bottom: none;
}
.toc__list a:hover {
  color: var(--vermilion);
  border-bottom: 1px solid currentColor;
}

@media (max-width: 640px) {
  .toc { padding: 0.9rem 1rem 1rem; }
  .toc__list li { padding-left: 2.2rem; font-size: 0.88rem; }
}

/* === Section（章番号付きH2） === */
.article__section { margin: 3.5rem 0; counter-increment: section; }
.article__section h2 {
  font-family: var(--font-serif);
  font-weight: 700;
  font-size: 1.45rem;
  line-height: 1.5;
  color: var(--navy);
  margin: 0 0 1.25rem;
  padding: 0.6rem 0 0.6rem 3.5rem;
  position: relative;
  border-bottom: 1px solid var(--rule);
  letter-spacing: 0.04em;
}
.article__section h2::before {
  content: counter(section, decimal-leading-zero);
  position: absolute;
  left: 0;
  top: 50%;
  transform: translateY(-50%);
  font-family: var(--font-serif);
  font-size: 1.05rem;
  font-weight: 500;
  color: var(--gold);
  letter-spacing: 0.1em;
  padding: 0.15rem 0.55rem;
  border: 1px solid var(--gold);
  border-radius: var(--radius-s);
  background: var(--paper);
}
.article__section h3 {
  font-family: var(--font-serif);
  font-weight: 700;
  font-size: 1.12rem;
  color: var(--navy-soft);
  margin: 2rem 0 0.75rem;
  padding-left: 0.75rem;
  border-left: 4px solid var(--navy);
  letter-spacing: 0.04em;
}
.article__section h4 {
  font-family: var(--font-sans);
  font-weight: 700;
  font-size: 1rem;
  color: var(--navy);
  margin: 1.25rem 0 0.5rem;
  letter-spacing: 0.04em;
}
.article__section h4::before { content: "\25A0"; color: var(--navy); margin-right: 0.4em; }
.article__section p { margin: 1rem 0; text-align: justify; text-justify: inter-ideograph; }

.section-illust { margin: 0 -0.5rem 1.5rem; display: block; }
.section-illust img {
  width: 100%;
  border-radius: var(--radius-s);
  box-shadow: 0 1px 0 var(--rule), 0 10px 30px -15px rgba(15,39,71,0.12);
}

/* === Tables（双線罫の編集風） === */
.basic-info, .kaijo-info {
  width: 100%;
  border-collapse: collapse;
  margin: 1.25rem 0;
  font-size: 0.92rem;
  border-top: 3px double var(--navy);
  border-bottom: 3px double var(--navy);
}
.basic-info th, .basic-info td,
.kaijo-info th, .kaijo-info td {
  border-bottom: 1px solid var(--rule);
  padding: 0.85rem 0.9rem;
  text-align: left;
  vertical-align: top;
  line-height: 1.7;
}
.basic-info th, .kaijo-info th {
  background: transparent;
  color: var(--navy);
  font-family: var(--font-serif);
  font-weight: 700;
  width: 8em;
  white-space: nowrap;
  letter-spacing: 0.06em;
  border-right: 1px solid var(--rule);
}
.basic-info tr:last-child th, .basic-info tr:last-child td,
.kaijo-info tr:last-child th, .kaijo-info tr:last-child td { border-bottom: none; }

/* === Jurisdiction card（jur ごとの視覚グループ）=== */
.jurisdiction-card {
  margin: 2rem 0;
  padding: 1.4rem 1.5rem 1.5rem;
  background: #fff;
  border: 1px solid var(--rule);
  border-left: 4px solid var(--navy);
  border-radius: var(--radius-m);
  box-shadow: 0 1px 0 var(--rule), 0 12px 28px -18px rgba(15,39,71,0.18);
  position: relative;
}
.jurisdiction-card + .jurisdiction-card {
  margin-top: 2.5rem;
}
.jurisdiction-card + .jurisdiction-card::before {
  content: "";
  position: absolute;
  top: -1.35rem;
  left: 50%;
  transform: translateX(-50%);
  width: 60%;
  height: 1px;
  background: linear-gradient(to right, transparent 0, var(--rule) 30%, var(--rule) 70%, transparent 100%);
}
.jurisdiction-card--pref-wide { border-left-color: var(--navy); }
.jurisdiction-card--regional { border-left-color: var(--gold); }
.jurisdiction-card .tax-types-block { margin: 0 0 0.5rem; }
.jurisdiction-note {
  margin: 0.6rem 0 0;
  padding: 0.55rem 0.85rem;
  background: var(--paper-deep);
  border-left: 2px solid var(--navy-soft);
  font-size: 0.86rem;
  color: var(--ink-soft);
  line-height: 1.75;
}
.jurisdiction-areas-label {
  margin: 1.1rem 0 0.5rem;
  font-family: var(--font-serif);
  font-weight: 700;
  font-size: 0.92rem;
  color: var(--navy);
  letter-spacing: 0.06em;
}
.jurisdiction-areas-label::before {
  content: "\25A0";
  color: var(--navy);
  margin-right: 0.45em;
  font-size: 0.7em;
  vertical-align: 0.15em;
}
/* Inside jurisdiction-card, the areas list is flush (no own background box) */
.jurisdiction-card .jurisdiction-list {
  background: transparent;
  border-left: none;
  padding: 0 0 0 1.4rem;
  margin: 0;
  list-style: disc;
}
.jurisdiction-card .jurisdiction-list li { margin: 0.25rem 0; line-height: 1.8; }
.jurisdiction-card .jurisdiction-list li::marker { color: var(--navy-soft); }

/* === Tax types display（チップ式・コンパクト）=== */
.tax-types-block {
  margin: -0.5rem 0 0.5rem;
  padding: 0.5rem 1rem 1.5rem;
  background: var(--paper-deep);
  border: 1px solid var(--rule);
  border-radius: var(--radius-m);
}
.tax-types-label {
  margin: 0 0 0.05rem;
  font-family: var(--font-serif);
  font-size: 0.85rem;
  font-weight: 700;
  line-height: 1.2;
  color: var(--navy);
  letter-spacing: 0.08em;
  display: flex;
  align-items: center;
  gap: 0.55rem;
}
.tax-types-scope {
  display: inline-block;
  background: var(--navy);
  color: #fff;
  font-size: 0.7rem;
  font-weight: 600;
  letter-spacing: 0.1em;
  padding: 0.15rem 0.55rem;
  border-radius: var(--radius-s);
}
.tax-types-chips {
  list-style: none;
  margin: 0;
  padding: 0;
  line-height: 1;
  display: flex;
  flex-wrap: wrap;
  gap: 0.35rem 0.4rem;
}
.tax-types-chips li {
  display: inline-block;
  background: var(--paper);
  border: 1px solid var(--rule);
  color: var(--ink-soft);
  font-size: 0.8rem;
  line-height: 1.4;
  padding: 0.22rem 0.6rem;
  border-radius: 999px;
  letter-spacing: 0.02em;
  white-space: nowrap;
}

/* === Branches table（多列構成・縦罫あり）=== */
.basic-info--branches { table-layout: auto; }
.basic-info--branches thead th {
  background: var(--paper-deep);
  color: var(--navy);
  font-family: var(--font-serif);
  font-weight: 700;
  font-size: 0.88rem;
  width: auto;
  white-space: normal;
  text-align: left;
  border-right: 1px solid var(--rule);
  border-bottom: 2px solid var(--navy);
}
.basic-info--branches thead th:last-child { border-right: none; }
.basic-info--branches tbody td {
  width: auto;
  white-space: normal;
  vertical-align: top;
  border-right: 1px solid var(--rule);
}
.basic-info--branches tbody td:last-child { border-right: none; }
/* 名称（1 列目）：游明朝 + navy */
.basic-info--branches tbody td:first-child {
  font-family: var(--font-serif);
  color: var(--navy);
  font-weight: 700;
}
/* 区分（2 列目）：小さめ＋muted の補助テキスト風 */
.basic-info--branches tbody td:nth-child(2) {
  font-size: 0.82rem;
  color: var(--ink-soft);
  letter-spacing: 0.05em;
  white-space: nowrap;
}
/* 所在地・電話（3 列目）：本文よりやや小さく */
.basic-info--branches tbody td:nth-child(3) {
  font-size: 0.88rem;
  line-height: 1.7;
}
@media (max-width: 640px) {
  .basic-info--branches { font-size: 0.85rem; }
  .basic-info--branches tbody td:nth-child(2) { white-space: normal; }
}

/* === Mailing address === */
.mailing-address {
  font-family: var(--font-mono);
  font-size: 0.95rem;
  background: var(--paper-deep);
  padding: 1rem 1.25rem;
  margin: 1rem 0;
  border-left: 3px solid var(--navy);
  letter-spacing: 0.05em;
  line-height: 1.9;
}

/* === Lists === */
.jurisdiction-list, .access-list {
  background: var(--paper-deep);
  border-left: 2px solid var(--gold);
  padding: 1rem 1rem 1rem 2.25rem;
  margin: 1rem 0;
  font-size: 0.95rem;
}
.jurisdiction-list li, .access-list li { margin: 0.3rem 0; line-height: 1.85; }
.jurisdiction-list li::marker, .access-list li::marker { color: var(--gold); }

/* === Map figure === */
.map-figure {
  margin: 1.5rem 0;
  padding: 0.75rem;
  background: #fff;
  border: 1px solid var(--rule);
  box-shadow: 0 1px 0 var(--rule), 0 12px 30px -15px rgba(15,39,71,0.1);
}
.map-figure img { margin: 0 auto; }
.map-figure figcaption {
  margin-top: 0.6rem;
  text-align: center;
  font-size: 0.78rem;
  color: var(--ink-mute);
  letter-spacing: 0.04em;
}
.map-figure--google { padding: 0; background: var(--paper-deep); }
.map-figure--google iframe { display: block; width: 100%; height: 360px; border: 0; }
.map-figure--google figcaption { padding: 0.6rem 0.75rem 0.75rem; }
@media (max-width: 640px) { .map-figure--google iframe { height: 280px; } }

/* === Fiscal year note === */
.kaijo-meta {
  display: inline-block;
  margin: 0 0 0.5rem;
  padding: 0.3rem 0.85rem;
  background: var(--navy-pale);
  color: var(--navy);
  border-left: 3px solid var(--navy);
  font-size: 0.88rem;
  font-family: var(--font-serif);
  letter-spacing: 0.04em;
}
.kaijo-meta strong { color: var(--navy); }

/* === Affiliates === */
.affiliates {
  margin: 3.5rem 0;
  padding: 1.75rem 1.5rem 2rem;
  background: var(--paper-deep);
  border: 1px solid var(--rule);
  border-top: 3px solid var(--navy);
  position: relative;
}
.affiliates::before {
  content: "PR";
  position: absolute;
  top: -0.7rem;
  left: 1.5rem;
  background: var(--navy);
  color: #fff;
  font-family: var(--font-serif);
  font-size: 0.7rem;
  letter-spacing: 0.2em;
  padding: 0.15rem 0.6rem;
  border-radius: var(--radius-s);
}
.affiliates > h2 {
  font-family: var(--font-serif);
  font-weight: 700;
  font-size: 1.45rem;
  line-height: 1.5;
  color: var(--navy);
  margin: 0 0 1.25rem;
  padding: 0.6rem 0 0.6rem 3.5rem;
  position: relative;
  border-bottom: 1px solid var(--rule);
  letter-spacing: 0.04em;
}
.affiliates > h2::before {
  content: counter(section, decimal-leading-zero);
  position: absolute;
  left: 0;
  top: 50%;
  transform: translateY(-50%);
  font-family: var(--font-serif);
  font-size: 1.05rem;
  font-weight: 500;
  color: var(--gold);
  letter-spacing: 0.1em;
  padding: 0.15rem 0.55rem;
  border: 1px solid var(--gold);
  border-radius: var(--radius-s);
  background: var(--paper);
  display: inline-block;
}
.affiliates__lead {
  font-size: 0.95rem;
  margin: 0 0 1.75rem;
  line-height: 1.85;
  padding-bottom: 1.25rem;
  border-bottom: 1px solid var(--rule);
}
.affiliate-group { margin: 2rem 0; }
.affiliate-group__heading {
  font-family: var(--font-serif);
  font-size: 1.08rem;
  color: var(--navy);
  margin: 0 0 0.5rem;
  padding-left: 0;
  border: none;
}
.affiliate-group__heading::before {
  content: none;
}
.affiliate-group__lead { font-size: 0.88rem; color: var(--ink-soft); margin: 0 0 1rem; }
.affiliate-group__cards { display: grid; gap: 1rem; }

.affiliate-card {
  background: #fff;
  border: 1px solid var(--rule);
  padding: 1.25rem 1.25rem 1.5rem;
  position: relative;
  transition: transform 0.2s, box-shadow 0.2s;
}
.affiliate-card:hover { transform: translateY(-2px); box-shadow: 0 1px 0 var(--rule), 0 18px 35px -20px rgba(15,39,71,0.25); }
.affiliate-card__service {
  font-family: var(--font-serif);
  font-weight: 700;
  font-size: 1.08rem;
  color: var(--navy);
  margin: 0 0 0.5rem;
  letter-spacing: 0.02em;
}
.affiliate-card__desc { font-size: 0.93rem; margin: 0 0 0.75rem; line-height: 1.85; }
.affiliate-card__audience {
  font-size: 0.85rem;
  color: var(--ink-soft);
  margin: 0 0 1rem;
  padding: 0.6rem 0.85rem;
  background: var(--paper-deep);
  border-left: 2px solid var(--navy-soft);
}
.affiliate-card__audience strong { color: var(--navy); font-family: var(--font-serif); }
.affiliate-card__cta-wrap { margin: 0; text-align: center; }
.affiliate-card__cta {
  display: inline-block;
  background: var(--vermilion);
  color: #fff !important;
  padding: 0.85rem 2rem;
  font-family: var(--font-serif);
  font-weight: 700;
  letter-spacing: 0.1em;
  font-size: 0.95rem;
  border: none;
  border-radius: var(--radius-s);
  transition: background 0.15s, transform 0.15s;
}
.affiliate-card__cta:hover { background: var(--navy); color: #fff; border: none; transform: translateY(-1px); }

/* === Byline === */
.byline {
  margin: 2rem 0 3.5rem;
  padding: 1.25rem 1.5rem;
  background: #fff;
  border: 1px solid var(--rule);
  position: relative;
}
.byline::before {
  content: "";
  position: absolute;
  top: 0;
  left: 0;
  width: 3px;
  height: 100%;
  background: var(--navy);
}
.byline__heading {
  font-family: var(--font-serif);
  font-size: 0.78rem;
  letter-spacing: 0.25em;
  color: var(--ink-mute);
  margin: 0 0 0.85rem;
  font-weight: 500;
}
.byline__inner { display: flex; gap: 1rem; align-items: flex-start; }
.byline__photo {
  width: 64px;
  height: 64px;
  border-radius: 50%;
  object-fit: cover;
  border: 2px solid #fff;
  box-shadow: 0 0 0 1px var(--rule), 0 4px 12px -6px rgba(15,39,71,0.3);
  flex-shrink: 0;
}
.byline__body { flex: 1; margin: 0; font-size: 0.92rem; line-height: 1.85; }
.byline__name { font-family: var(--font-serif); font-size: 1.05rem; color: var(--navy); border-bottom: none; }
.byline__name:hover { color: var(--vermilion); border-bottom: none; }
.byline__intro { color: var(--ink-soft); font-size: 0.88rem; }
@media (max-width: 480px) { .byline__photo { width: 56px; height: 56px; } }

/* === Affiliate disclosure === */
.affiliate-disclosure {
  margin: 2rem 0;
  padding: 0.85rem 1.25rem;
  font-size: 0.8rem;
  color: var(--ink-mute);
  line-height: 1.8;
  background: var(--paper-deep);
  border-top: 1px solid var(--rule);
  border-bottom: 1px solid var(--rule);
}

/* === Internal links === */
.internal-links {
  margin: 3rem 0 0;
  padding: 1.5rem;
  background: var(--navy-pale);
  border-top: 3px solid var(--navy);
}
.internal-links h2 {
  font-family: var(--font-serif);
  font-size: 1.15rem;
  color: var(--navy);
  margin: 0 0 0.85rem;
  padding: 0;
  border: none;
}
.internal-links h2::before { display: none; }
.internal-links__list { margin: 0; padding-left: 1.4rem; }
.internal-links__list li { margin: 0.4rem 0; font-size: 0.93rem; line-height: 1.75; }
.internal-links__list a { color: var(--navy); border-bottom: 1px solid var(--rule); }
.internal-links__list a:hover { color: var(--vermilion); border-bottom-color: var(--vermilion); }

/* === Footer === */
.site-footer {
  background: var(--navy);
  color: #fff;
  margin-top: 4rem;
  padding: 2.5rem 1.25rem 2rem;
  font-size: 0.85rem;
  line-height: 1.85;
  width: 100%;
  box-sizing: border-box;
}
.site-footer__inner { max-width: 64rem; margin: 0 auto; text-align: center; }
.site-footer p { margin: 0.5rem 0; opacity: 0.85; }
.site-footer a { color: #fff; border-bottom: 1px solid rgba(255,255,255,0.3); }
.site-footer a:hover { border-bottom-color: var(--vermilion); color: #fff; }

/* === Index / Prefecture page === */
.index-block { margin: 2.5rem 0; }
.index-block__heading {
  font-family: var(--font-serif);
  font-weight: 700;
  font-size: 1.3rem;
  color: var(--navy);
  margin: 0 0 1rem;
  padding-bottom: 0.5rem;
  border-bottom: 2px solid var(--navy);
  letter-spacing: 0.04em;
}
.kyoku-group { margin: 1.5rem 0; }
.kyoku-group__heading {
  font-family: var(--font-serif);
  font-size: 1rem;
  font-weight: 700;
  color: var(--navy);
  margin: 0 0 0.5rem;
  padding-left: 0.75rem;
  border-left: 4px solid var(--vermilion);
  letter-spacing: 0.06em;
}
.pref-list { columns: 2; column-gap: 2rem; list-style: none; padding: 0; margin: 0; }
.pref-list li { margin: 0.3rem 0; font-size: 0.95rem; break-inside: avoid; }
.pref-list a { color: var(--navy); border-bottom: 1px solid var(--rule); }
.pref-list a:hover { color: var(--vermilion); border-bottom-color: var(--vermilion); }

/* === Office list（県別 index で県内の事務所を列挙） === */
.office-list { list-style: none; padding: 0; margin: 1rem 0 0; }
.office-list__item {
  margin: 1.2rem 0;
  padding: 1.1rem 1.3rem 1.2rem;
  background: #fff;
  border: 1px solid var(--rule);
  border-left: 3px solid var(--navy);
  border-radius: var(--radius-m);
  box-shadow: 0 1px 0 var(--rule), 0 10px 22px -18px rgba(15,39,71,0.12);
}
.office-list__name {
  margin: 0 0 0.6rem;
  font-family: var(--font-serif);
  font-size: 1.1rem;
  font-weight: 700;
  letter-spacing: 0.02em;
}
.office-list__name a { color: var(--navy); border-bottom: none; }
.office-list__name a:hover { color: var(--vermilion); border-bottom: 1px solid currentColor; }
.office-list__meta {
  margin: 0.2rem 0;
  font-size: 0.85rem;
  color: var(--ink-soft);
  line-height: 1.7;
}

/* basic info（所在地・電話）— dl 二段組 */
.office-list__basic {
  margin: 0 0 0.85rem;
  padding: 0;
  font-size: 0.88rem;
  color: var(--ink-soft);
  line-height: 1.7;
}
.office-list__basic-row {
  display: grid;
  grid-template-columns: 4.5em 1fr;
  gap: 0 0.8rem;
  align-items: baseline;
  padding: 0.15rem 0;
}
.office-list__basic-row dt {
  font-family: var(--font-serif);
  font-weight: 600;
  color: var(--ink-mute);
  letter-spacing: 0.08em;
  font-size: 0.88rem;
}
.office-list__basic-row dd { margin: 0; font-size: 0.88rem; }

/* 税目／管轄ペア（beige 矩形）— 1 jurisdiction = 1 box */
.office-list__jur {
  margin: 0.5rem 0 0;
  padding: 0.7rem 0.95rem;
  background: var(--paper-deep);
  border: 1px solid var(--rule-soft);
  border-radius: var(--radius-m);
  font-size: 0.88rem;
  color: var(--ink-soft);
  line-height: 1.7;
}
.office-list__jur-row {
  display: grid;
  grid-template-columns: 4.5em 1fr;
  gap: 0 0.8rem;
  align-items: baseline;
  padding: 0.1rem 0;
}
.office-list__jur-row dt {
  font-family: var(--font-serif);
  font-weight: 600;
  color: var(--navy);
  letter-spacing: 0.08em;
  font-size: 0.88rem;
}
.office-list__jur-row dd { margin: 0; font-size: 0.88rem; }
.office-list__jur-badge {
  display: inline-block;
  margin-left: 0.3em;
  padding: 0.05rem 0.45rem;
  background: var(--navy);
  color: #fff;
  font-size: 0.68rem;
  letter-spacing: 0.08em;
  border-radius: var(--radius-s);
  vertical-align: 0.1em;
}
.office-list__jur-badge--island {
  background: var(--vermilion);
}
.office-list__jur-badge--license-plate {
  background: var(--gold);
}

/* 支所別担当市町村セクション（F.88 NEW・秋田型「単一総合事務所＋N 支所」用） */
.office-list__branches-jur {
  margin: 0.6rem 0 0;
  padding: 0.85rem 1rem;
  background: var(--paper-deep);
  border: 1px solid var(--rule-soft);
  border-radius: var(--radius-m);
  font-size: 0.88rem;
  color: var(--ink-soft);
  line-height: 1.75;
}
.office-list__branches-jur-heading {
  display: block;
  margin-bottom: 0.55rem;
  padding-bottom: 0.45rem;
  border-bottom: 1px solid var(--rule-soft);
}
.office-list__branches-jur-heading dt {
  display: inline;
  font-family: var(--font-serif);
  font-weight: 600;
  color: var(--navy);
  letter-spacing: 0.06em;
  font-size: 0.94rem;
}
.office-list__branches-jur-heading dd {
  display: inline;
  margin: 0 0 0 0.7em;
  font-size: 0.78rem;
  color: var(--ink-mute);
  letter-spacing: 0.04em;
  font-weight: normal;
}
/* 支所行は dt 列を 7em（serif・支所名 4-5 文字を 1 行表示） */
.office-list__jur-row--branch {
  grid-template-columns: 7em 1fr;
  padding: 0.18rem 0;
}
.office-list__jur-row--branch dt {
  font-family: var(--font-serif);
  font-weight: 500;
  color: var(--navy);
  letter-spacing: 0.04em;
  font-size: 0.88rem;
}

/* 詳細リンク（カード末尾） */
.office-list__detail {
  margin: 1rem 0 0;
  padding-top: 0.7rem;
  border-top: 1px dashed var(--rule);
  font-size: 0.8rem;
  color: var(--ink-mute);
  letter-spacing: 0.04em;
}
.office-list__detail a {
  color: var(--navy);
  border-bottom: 1px solid var(--rule);
}
.office-list__detail a:hover {
  color: var(--vermilion);
  border-bottom-color: var(--vermilion);
}

/* === Prefecture list（トップページの 47 都道府県インデックス） === */
.pref-list__count { font-size: 0.78rem; color: var(--ink-mute); }
.pref-list__pending { color: var(--ink-mute); }
.pref-list__pending-tag {
  display: inline-block;
  font-size: 0.7rem;
  letter-spacing: 0.1em;
  padding: 0.05rem 0.45rem;
  margin-left: 0.4rem;
  background: var(--rule-soft);
  color: var(--ink-mute);
  border-radius: var(--radius-s);
  vertical-align: 0.05em;
}

/* === Dial-in table（電話番号の折り返し抑制 + 列幅最適化）=== */
.basic-info--dial-in {
  table-layout: auto;
}
.basic-info--dial-in th {
  width: auto;
  max-width: 30em;
  white-space: normal;
  word-break: break-all;
  font-family: var(--font-sans);
  font-weight: normal;
  color: var(--ink);
  letter-spacing: 0.02em;
  font-size: 0.93rem;
  vertical-align: top;
  border-right: 1px solid var(--rule);
  padding-right: 1rem;
}
.basic-info--dial-in th .dial-in-name {
  display: block;
  font-family: var(--font-serif);
  font-weight: 700;
  color: var(--navy);
  font-size: 1rem;
  margin-bottom: 0.2rem;
}
.basic-info--dial-in th .dial-in-detail {
  display: block;
  font-size: 0.82rem;
  color: var(--ink-soft);
  line-height: 1.65;
}
.basic-info--dial-in td {
  width: 1%;
  min-width: 9em;
  white-space: nowrap !important;
  word-break: keep-all !important;
  overflow-wrap: normal !important;
  font-size: 0.93rem;
  vertical-align: top;
  text-align: right;
  padding-left: 1rem;
}
.basic-info--dial-in td a {
  color: var(--navy);
  white-space: nowrap !important;
  word-break: keep-all !important;
  display: inline-block;
}
.basic-info--dial-in td a:hover {
  border-bottom: 1px solid currentColor;
  color: var(--vermilion);
}
.basic-info--dial-in td small {
  display: block;
  font-family: var(--font-sans);
  font-size: 0.78rem;
  letter-spacing: 0.02em;
  color: var(--ink-mute);
  margin-top: 0.2rem;
}
@media (max-width: 640px) {
  .basic-info--dial-in th { font-size: 0.85rem; }
  .basic-info--dial-in td { font-size: 0.88rem; }
}

/* === @media print：所在地・電話の控え印刷用 === */
@media print {
  body { background: #fff; color: #000; font-size: 11pt; line-height: 1.6; letter-spacing: 0; }
  .site-header, .site-footer, .breadcrumb, .affiliates, .affiliate-disclosure,
  .internal-links, .toc, .map-figure--google, .article__eyecatch, .section-illust { display: none !important; }
  a { color: #000; text-decoration: underline; }
  a[href^="http"]::after { content: " (" attr(href) ")"; font-size: 0.85em; color: #555; }
  .article { max-width: 100%; padding: 0; }
  .article__title { font-size: 18pt; }
  .article__section { page-break-inside: avoid; }
  table { border-collapse: collapse; width: 100%; }
  table th, table td { border: 1px solid #999; padding: 4px 8px; }
  .article__section h2::before { content: counter(section, decimal-leading-zero) ". "; }
}

/* === 統合カード（のどか会計事務所 × 監修者） === */
.integrated-card {
  position: relative;
  background: #fff;
  border: 1px solid var(--rule);
  border-radius: 6px;
  padding: 2.25rem 1.5rem 1.5rem;
  margin: 2rem 0 3.5rem;
  box-shadow: 0 2px 12px -6px rgba(15, 39, 71, 0.18);
}
.integrated-card::after {
  content: "";
  position: absolute;
  top: 0; right: 0;
  width: 22px; height: 22px;
  background: linear-gradient(135deg, transparent 50%, var(--paper-deep) 50%);
  border-top-right-radius: 6px;
  pointer-events: none;
}
.integrated-card__seal-wrap {
  position: absolute;
  top: -14px; left: 20px;
  z-index: 2;
}
.integrated-card__seal {
  display: inline-flex;
  align-items: center; justify-content: center;
  padding: 5px 16px;
  min-height: 28px;
  background: var(--navy);
  color: #fff;
  font-family: var(--font-serif);
  font-weight: 700;
  font-size: 0.82rem;
  letter-spacing: 0.22em;
  border-radius: 2px;
  box-shadow: 0 2px 6px -1px rgba(15, 39, 71, 0.35);
  white-space: nowrap;
}

.integrated-card__nodoka { display: flex; flex-direction: column; gap: 0.75rem; padding-top: 0.5rem; }
.integrated-card__nodoka-header { display: flex; gap: 1rem; align-items: center; }
.integrated-card__mascot { flex-shrink: 0; }
.integrated-card__mascot img {
  width: 80px; height: 80px;
  border-radius: 50%;
  border: 2px solid var(--navy);
  background: var(--paper-deep);
}
.integrated-card__office-eyebrow {
  font-size: 0.78rem;
  letter-spacing: 0.08em;
  color: var(--ink-mute);
  font-weight: 500;
  margin: 0;
}
.integrated-card__office-name {
  font-family: var(--font-serif);
  font-weight: 700;
  font-size: 1.2rem;
  color: var(--navy);
  line-height: 1.35;
  margin: 2px 0;
}
.integrated-card__office-sub {
  font-size: 0.88rem;
  color: var(--ink-soft);
  margin: 0;
}
.integrated-card__office-desc {
  font-size: 0.92rem;
  line-height: 1.85;
  margin: 0.25rem 0 0;
  color: var(--ink);
}
.integrated-card__kaigo-link {
  font-weight: 500;
  color: var(--navy);
  border-bottom: 1px solid rgba(15, 39, 71, 0.35);
  margin-left: 0.25rem;
}
.integrated-card__kaigo-link:hover {
  color: var(--vermilion);
  border-color: var(--vermilion);
}

.integrated-card__price {
  margin: 0.75rem 0 0.25rem;
  padding: 0.6rem 0.9rem;
  background: var(--paper-deep);
  border-radius: 3px;
  border-left: 3px solid var(--gold);
  font-size: 0.92rem;
  line-height: 1.65;
  color: var(--ink);
  text-align: center;
}
.integrated-card__price strong {
  color: var(--navy);
  font-size: 1.02em;
}

.integrated-card__divider {
  height: 1px;
  margin: 1.25rem 0 1rem;
  background: linear-gradient(to right, transparent 0%, rgba(15, 39, 71, 0.18) 20%, rgba(15, 39, 71, 0.18) 80%, transparent 100%);
}

.integrated-card__section-title {
  font-family: var(--font-serif);
  font-size: 0.88rem;
  letter-spacing: 0.18em;
  color: var(--navy);
  margin: 0 0 0.65rem;
  font-weight: 600;
}
.integrated-card__supervisor-body { display: flex; gap: 1.25rem; align-items: flex-start; }
.integrated-card__photo {
  flex-shrink: 0;
  width: 96px; height: 96px;
  border-radius: 50%;
  overflow: hidden;
  border: 2px solid var(--navy);
  background: var(--paper-deep);
  margin: 0;
}
.integrated-card__photo img {
  width: 100%; height: 100%;
  display: block;
  object-fit: cover;
  border-radius: 50%;
}
.integrated-card__name {
  font-size: 1rem;
  margin: 0 0 2px;
  line-height: 1.35;
}
.integrated-card__name strong {
  font-size: 1.12rem;
  color: var(--navy);
  font-family: var(--font-serif);
}
.integrated-card__kana {
  display: inline-block;
  font-size: 0.78rem;
  color: var(--ink-mute);
  margin-left: 0.5rem;
}
.integrated-card__bio {
  font-size: 0.9rem;
  line-height: 1.75;
  color: var(--ink-soft);
  margin: 0;
}

@media (max-width: 480px) {
  .integrated-card { padding: 2rem 1rem 1.25rem; }
  .integrated-card__nodoka-header { gap: 0.75rem; }
  .integrated-card__mascot img { width: 64px; height: 64px; }
  .integrated-card__office-name { font-size: 1.1rem; }
  .integrated-card__supervisor-body { gap: 0.9rem; }
  .integrated-card__photo { width: 72px; height: 72px; }
  .integrated-card__price { text-align: left; }
}