:root{--color-white:#fff;--color-navy:#001f3f;--color-slate:#8e8e8e;--color-silver:#f0f0f0;--color-off-white:#f8f9fa;--color-text-main:#1a1a1a;--color-text-muted:#4a4a4a;--color-accent:#036;--font-serif:"Playfair Display","Shippori Mincho","Noto Serif JP",serif;--font-sans:"Inter","Helvetica Neue",Arial,"Noto Sans JP",sans-serif;--space-unit:1rem;--space-xs:calc(var(--space-unit) * 0.5);--space-sm:var(--space-unit);--space-md:calc(var(--space-unit) * 2);--space-lg:calc(var(--space-unit) * 4);--space-xl:calc(var(--space-unit) * 8);--border-color:#e0e0e0;--shadow-subtle:0 4px 20px rgba(0,0,0,.05);--transition-smooth:all .4s cubic-bezier(.25,.8,.25,1)}*{margin:0;padding:0;box-sizing:border-box}body{font-family:var(--font-sans);color:var(--color-text-main);background-color:var(--color-white);line-height:1.8;-webkit-font-smoothing:antialiased;-moz-osx-font-smoothing:grayscale}h1,h2,h3,h4,h5,h6{font-family:var(--font-serif);font-weight:400;line-height:1.2;color:var(--color-navy)}a{text-decoration:none;color:inherit;transition:var(--transition-smooth)}ul{list-style:none}img{max-width:100%;height:auto;display:block}header{position:fixed;top:0;left:0;width:100%;padding:3.5rem 0 2.5rem;background-color:rgba(255,255,255,.95);backdrop-filter:blur(10px);z-index:1000;border-bottom:1px solid rgba(0,0,0,.05);transition:all .3s ease}header nav{display:flex;justify-content:space-between;align-items:center}.logo{font-family:var(--font-serif);font-size:clamp(0.8rem, 4vw, 1.2rem);font-weight:700;letter-spacing:.1em;color:var(--color-navy);line-height:1.2;white-space:nowrap}.nav-links{display:flex;gap:var(--space-lg);align-items:center}.nav-links a{font-size:.85rem;letter-spacing:.05em;color:var(--color-text-muted)}.nav-links a:hover{color:var(--color-navy)}.btn-nav{padding:.7rem 2rem;border:1px solid var(--color-navy);color:var(--color-navy) !important;font-weight:600;transition:all .3s ease}.btn-nav:hover{background-color:var(--color-navy);color:var(--color-white) !important;transform:translateY(-2px);box-shadow:0 4px 12px rgba(0,31,63,.15)}.hamburger{display:none;background:0 0;border:none;cursor:pointer;padding:10px;z-index:2000;position:relative}.hamburger span{display:block;width:25px;height:2px;background-color:var(--color-navy);margin:5px 0;transition:var(--transition-smooth)}.hamburger.open span:nth-child(1){transform:translateY(7px) rotate(45deg)}.hamburger.open span:nth-child(2){opacity:0}.hamburger.open span:nth-child(3){transform:translateY(-7px) rotate(-45deg)}@media (max-width:992px){.hamburger{display:block}.nav-links{display:none}}.mobile-menu-overlay{position:fixed;top:0;left:0;width:100%;height:100%;background-color:var(--color-white);z-index:1500;opacity:0;visibility:hidden;transition:var(--transition-smooth);display:flex;justify-content:center;align-items:center}.mobile-menu-overlay.open{opacity:1;visibility:visible}.mobile-menu-inner{width:100%;padding:2rem}.mobile-menu-links{text-align:center}.mobile-menu-links li{margin-bottom:2rem}.mobile-menu-links a{font-family:var(--font-serif);font-size:1.8rem;color:var(--color-navy);letter-spacing:.1em}.btn-mobile-contact{display:inline-block;background-color:var(--color-navy);color:var(--color-white) !important;padding:1rem 3rem;font-family:var(--font-sans) !important;font-size:1rem !important;letter-spacing:.1em;margin-top:1rem}.hero{min-height:100vh;display:flex;align-items:center;background:radial-gradient(circle at 10% 20%,rgba(0,31,63,.03) 0%,rgba(255,255,255,0) 100%),var(--color-white);padding-top:200px;position:relative;overflow:hidden}@media (max-width:768px){.hero{padding-top:160px;height:auto;min-height:100vh}}.hero:after{content:"";position:absolute;bottom:0;right:0;width:40%;height:80%;background:linear-gradient(135deg,rgba(0,31,63,.02) 0%,rgba(0,31,63,.05) 100%);clip-path:polygon(100% 0,0% 100%,100% 100%);z-index:0}.hero-content{position:relative;z-index:1;max-width:800px}.eyebrow{display:block;font-size:.8rem;letter-spacing:.3em;text-transform:uppercase;color:var(--color-slate);margin-bottom:var(--space-md)}.hero h1{font-size:4.5rem;margin-bottom:var(--space-md)}.hero-subtext{font-size:1.25rem;color:var(--color-text-muted);max-width:600px;margin-bottom:var(--space-lg)}.bg-light{background-color:var(--color-off-white)}.lead{font-size:1.1rem;max-width:700px;margin:0 auto;color:var(--color-text-muted)}.section-header h2{font-size:2.5rem}.grid-services{display:grid;grid-template-columns:repeat(3,1fr);gap:var(--space-lg);margin-top:var(--space-lg)}.grid-services.grid-2col{grid-template-columns:repeat(2,1fr)}.service-card{padding:var(--space-lg);background:var(--color-white);border:1px solid var(--border-color);transition:var(--transition-smooth);display:flex;flex-direction:column}.service-card:hover{transform:translateY(-10px);box-shadow:var(--shadow-subtle);border-color:var(--color-navy)}.service-icon{font-family:var(--font-serif);font-size:2rem;color:rgba(0,31,63,.1);margin-bottom:var(--space-sm)}.service-card h3{font-size:1.4rem;margin-bottom:var(--space-sm);border-bottom:1px solid var(--border-color);padding-bottom:var(--space-sm)}.service-desc{font-size:.95rem;color:var(--color-text-muted);margin-bottom:var(--space-md)}.service-list{margin-top:auto}.read-more{margin-top:auto;font-size:.8rem;letter-spacing:.1em;text-transform:uppercase;color:var(--color-navy);font-weight:600;display:inline-block;padding-top:var(--space-sm);transition:var(--transition-smooth)}.read-more:hover{letter-spacing:.15em;color:var(--color-slate)}.service-list li{font-size:.85rem;margin-bottom:.5rem;padding-left:1.2rem;position:relative}.service-list li:before{content:"—";position:absolute;left:0;color:var(--color-slate)}footer{padding:var(--space-xl) 0 var(--space-lg);background-color:var(--color-navy);color:var(--color-white)}.footer-content{display:flex;justify-content:space-between;align-items:flex-start;border-bottom:1px solid rgba(255,255,255,.1);padding-bottom:var(--space-lg);margin-bottom:var(--space-lg)}.footer-info{flex:1}.footer-info .logo{color:var(--color-white);margin-bottom:var(--space-sm);white-space:nowrap;max-width:none;font-size:clamp(0.8rem, 4vw, 1.2rem);letter-spacing:.1em}.footer-info p{font-size:.85rem;opacity:.6;line-height:1.5}.footer-links ul{display:flex;gap:var(--space-lg)}.footer-links a{font-size:.9rem;opacity:.8}.footer-links a:hover{opacity:1}@media (max-width:768px){.footer-content{flex-direction:column;text-align:center;gap:var(--space-md)}.footer-links{display:none}.footer-info .logo{margin:0 auto var(--space-sm);white-space:normal}}.footer-bottom{text-align:center;font-size:.75rem;opacity:.5;letter-spacing:.05em}.profile-grid{display:grid;grid-template-columns:1.2fr .8fr;gap:var(--space-xl);align-items:center}.profession{font-size:1.1rem;color:var(--color-slate);letter-spacing:.1em;margin-bottom:var(--space-lg)}.align-left{margin-left:0}.profile-bio{font-size:1.05rem;margin-bottom:var(--space-lg)}.history-dots{margin-top:var(--space-lg);position:relative;padding-left:20px}.history-dots:before{content:"";position:absolute;left:0;top:10px;bottom:10px;width:1px;background-color:var(--color-silver)}.history-dots li{position:relative;margin-bottom:2rem;font-size:.95rem;color:var(--color-text-muted)}.history-dots li:last-child{margin-bottom:0}.dot-item:before{content:"";position:absolute;left:-24px;top:8px;width:9px;height:9px;background-color:var(--color-white);border:1px solid var(--color-slate);border-radius:50%;z-index:1}.dot-item.current{color:var(--color-navy)}.dot-item.current:before{background-color:var(--color-navy);border-color:var(--color-navy)}.dot-item:hover{color:var(--color-navy)}.contact-notice{max-width:600px;margin:var(--space-md) auto;padding:var(--space-md);border:1px solid rgba(255,255,255,.2);background:rgba(255,255,255,.05)}.contact-notice p{font-size:.95rem;line-height:1.6}.profile-abstract{display:flex;justify-content:center;align-items:center}.abstract-shape{width:240px;height:320px;background-color:var(--color-off-white);border:1px solid var(--border-color);display:flex;justify-content:center;align-items:center;position:relative}.abstract-shape img{width:100%;height:100%;object-fit:cover;position:relative;z-index:2}.abstract-shape:before{content:"";position:absolute;top:-20px;left:-20px;width:100%;height:100%;border:1px solid var(--color-navy);z-index:1}.bg-navy{background-color:var(--color-navy)}.color-white{color:var(--color-white) !important}.opacity-7{opacity:.7}.cta-box{margin-top:var(--space-lg)}.btn-secondary{display:inline-block;background-color:var(--color-white);color:var(--color-navy);padding:var(--space-md) var(--space-xl);font-size:1rem;letter-spacing:.1em;transition:var(--transition-smooth)}.btn-secondary:hover{background-color:transparent;color:var(--color-white);box-shadow:inset 0 0 0 1px var(--color-white)}@media (max-width:768px){.hero{padding:100px 0 60px}.hero h1{font-size:2.2rem;line-height:1.3;word-break:normal;overflow-wrap:normal}.hero h1 br{display:none}.hero-subtext{font-size:1rem}.section-header h2{font-size:1.8rem}.lead{font-size:1rem}.nav-links{display:none}.grid-services,.grid-services.grid-2col{grid-template-columns:1fr !important;gap:var(--space-md)}.section-padding{padding:var(--space-lg) 0}h1{font-size:2.5rem !important}.pricing-box{margin-top:var(--space-md)}.btn-primary,.btn-secondary{padding:var(--space-sm) var(--space-md) !important;width:100%;max-width:320px;display:inline-block;white-space:nowrap}}@media (max-width:992px){.grid-services{grid-template-columns:1fr}.profile-grid{grid-template-columns:1fr}.profile-abstract{display:none}}.container{max-width:1200px;margin:0 auto;padding:0 var(--space-md)}.section-padding{padding:var(--space-xl) 0}.text-center{text-align:center}.btn-primary{display:inline-block;background-color:var(--color-navy);color:var(--color-white);padding:var(--space-md) var(--space-lg);font-size:.9rem;letter-spacing:.1em;text-transform:uppercase;border:1px solid var(--color-navy);transition:var(--transition-smooth)}.btn-primary:hover{background-color:transparent;color:var(--color-navy)}.divider{width:60px;height:1px;background-color:var(--color-slate);margin:var(--space-md) auto}.wpcf7-form{max-width:600px;margin:0 auto}.wpcf7-form-control-wrap{display:block;margin-bottom:var(--space-md)}.wpcf7-form label{display:block;font-size:.9rem;font-weight:600;margin-bottom:var(--space-xs);color:var(--color-navy)}.wpcf7-text,.wpcf7-textarea,.wpcf7-select{width:100%;padding:1rem;border:1px solid var(--border-color);background:var(--color-off-white);font-family:var(--font-sans);font-size:1rem;transition:var(--transition-smooth)}.wpcf7-text:focus,.wpcf7-textarea:focus{outline:none;border-color:var(--color-navy);background:var(--color-white);box-shadow:var(--shadow-subtle)}.wpcf7-submit{display:block;width:100%;padding:var(--space-md);background-color:var(--color-navy);color:var(--color-white);border:none;font-family:var(--font-sans);font-size:1rem;letter-spacing:.1em;cursor:pointer;transition:var(--transition-smooth)}.wpcf7-submit:hover{background-color:var(--color-accent);transform:translateY(-2px);box-shadow:0 5px 15px rgba(0,31,63,.2)}.wpcf7-response-output{margin:var(--space-md) 0 0 !important;padding:1rem !important;border:1px solid var(--color-navy) !important;font-size:.9rem;text-align:center}.contact-info-block{margin-top:var(--space-xl);padding:var(--space-lg);background:var(--color-off-white);border-top:3px solid var(--color-navy);text-align:center}.contact-info-block p{font-size:.9rem;color:var(--color-text-muted);margin-bottom:.5rem}.fee-notice{font-size:.8rem !important;color:#c00 !important;margin-top:1rem;font-weight:600}.blog-grid{display:grid;grid-template-columns:repeat(auto-fill,minmax(300px, 1fr));gap:2rem;margin-top:var(--space-lg)}.blog-card{background:var(--color-off-white);border-radius:8px;overflow:hidden;transition:var(--transition-smooth);border:1px solid var(--border-color)}.blog-card:hover{transform:translateY(-5px);box-shadow:var(--shadow-subtle);border-color:var(--color-navy)}.post-thumbnail img{width:100%;height:auto;display:block;object-fit:cover}.post-content{padding:1.5rem}.post-date{font-size:.85rem;color:var(--color-slate)}.post-content h3{margin:.5rem 0 1rem;font-size:1.25rem}.post-excerpt{font-size:.95rem;line-height:1.6;color:var(--color-text-muted);margin-bottom:1rem}.pagination{margin-top:3rem;text-align:center}.pagination .page-numbers{padding:.5rem 1rem;border:1px solid var(--border-color);margin:0 .2rem;color:var(--color-navy)}.pagination .current{background-color:var(--color-navy);color:var(--color-white);border-color:var(--color-navy)}.hamburger{display:none;background:0 0;border:none;cursor:pointer;width:30px;height:20px;position:relative;z-index:2000}.hamburger span{display:block;width:100%;height:2px;background-color:var(--color-navy);position:absolute;transition:all .3s ease}.hamburger span:nth-child(1){top:0}.hamburger span:nth-child(2){top:9px}.hamburger span:nth-child(3){top:18px}.hamburger.active span:nth-child(1){transform:translateY(9px) rotate(45deg)}.hamburger.active span:nth-child(2){opacity:0}.hamburger.active span:nth-child(3){transform:translateY(-9px) rotate(-45deg)}.mobile-menu-overlay{position:fixed;top:0;left:0;width:100%;height:100%;background-color:#fff;z-index:1500;opacity:0;visibility:hidden;transition:all .4s ease;display:flex;align-items:center;justify-content:center}.mobile-menu-overlay.active{opacity:1;visibility:visible}.mobile-menu-links{list-style:none;text-align:center;padding:0}.mobile-menu-links li{margin-bottom:2rem}.mobile-menu-links a{font-size:1.5rem;font-weight:700;color:var(--color-navy);text-decoration:none}.btn-mobile-contact{display:inline-block;padding:.8rem 2rem;background-color:var(--color-navy);color:#fff !important;border-radius:4px}@media (max-width:992px){.hamburger{display:block}.nav-links{display:none}.grid-services,.grid-services.grid-2col{grid-template-columns:1fr !important;gap:var(--space-md)}}.btn-primary,.btn-secondary{white-space:normal;text-align:center}.section-tax-advisory{padding-top:var(--space-lg)}@media (max-width:768px){.section-tax-advisory{padding-top:var(--space-md)}}.h1-tax{font-size:clamp(1.8rem, 5vw, 3.5rem);margin-bottom:var(--space-md)}@media (max-width:768px){.footer-links{display:flex;flex-direction:column;gap:var(--space-sm);align-items:center}}