:root{--bg:#FBFBFA;--ink:#172B43;--sub:#3F4A57;--mute:#6B7280;--line:#E4E6E3;--tile:#F3F4F1;--accent:#0A6BB3;--teal:#0B9E8C;--tealText:#0A7F70;--glow1:rgba(124,192,245,.55);--glow2:rgba(95,224,204,.35)}
*{box-sizing:border-box}html{scroll-behavior:smooth;color-scheme:light}
body{margin:0;background:var(--bg);color:var(--ink);font-family:"Inter Tight","Noto Sans SC","PingFang SC","Microsoft YaHei",sans-serif;font-size:17px;line-height:1.65;-webkit-font-smoothing:antialiased}
a{color:inherit;text-decoration:none}img{max-width:100%}
.wrap{max-width:1200px;margin:0 auto;padding-inline:28px}
.serif{font-family:"Fraunces","Noto Serif SC","Songti SC",serif;font-weight:400;letter-spacing:-.01em}
.nav{position:sticky;top:0;z-index:20;background:color-mix(in srgb,var(--bg) 85%,transparent);backdrop-filter:blur(12px);border-bottom:1px solid var(--line)}
.nav .wrap{display:flex;align-items:center;height:68px;gap:32px}.nav img{height:28px}
.nav ul{display:flex;gap:26px;list-style:none;margin:0 0 0 auto;padding:0;font-size:14px;color:var(--sub)}.nav ul a:hover,.nav ul a.on{color:var(--ink)}
.nav .menu{display:none;margin-left:auto;background:none;border:1px solid var(--line);border-radius:8px;padding:8px 10px;font:inherit;font-size:13px;color:var(--ink)}
.btn{display:inline-flex;align-items:center;padding:11px 18px;border-radius:999px;font-size:14px;font-weight:500;border:1px solid var(--ink);transition:.2s;cursor:pointer;font-family:inherit}
.btn-p{background:var(--ink);color:var(--bg)}.btn-p:hover{opacity:.85}.btn-o{color:var(--ink);border-color:var(--line);background:var(--bg)}.btn-o:hover{border-color:var(--ink)}
.hero{position:relative;overflow:hidden;padding-block:96px 72px}
.hero.sub{padding-block:88px 64px}
.orb{position:absolute;inset:auto -10% -40% auto;width:70vw;max-width:900px;aspect-ratio:1;border-radius:50%;background:radial-gradient(circle at 35% 35%,var(--glow1),var(--glow2) 40%,transparent 68%);filter:blur(48px);pointer-events:none}
.hero .wrap{position:relative}
h1{font-size:clamp(36px,5.2vw,64px);line-height:1.18;letter-spacing:-.02em;margin:0 0 24px;max-width:15em;text-wrap:balance;font-weight:500}
.hero.sub h1{font-size:clamp(32px,4.4vw,56px)}
.slogan{font-family:"Fraunces","Noto Serif SC",serif;font-weight:400;color:var(--accent);font-size:20px;margin:0 0 14px}
.lead{font-size:20px;color:var(--sub);max-width:32em;margin:0 0 32px}
.cta{display:flex;gap:10px;flex-wrap:wrap}
.meta{display:flex;gap:40px;margin-top:64px;flex-wrap:wrap}.meta b{display:block;font-size:30px;font-weight:400;letter-spacing:-.02em;font-variant-numeric:tabular-nums}.meta span{font-size:13px;color:var(--mute)}
.partners{padding-block:28px;border-block:1px solid var(--line)}.partners .wrap{display:flex;gap:36px;align-items:center;flex-wrap:wrap}
.partners small{font-size:12px;color:var(--mute);letter-spacing:.1em}.partners .grp{display:flex;gap:12px;align-items:center;flex-wrap:wrap}.partners .sep{width:1px;height:28px;background:var(--line)}.partners .chip{background:#fff;border:1px solid var(--line);border-radius:8px;padding:7px 12px;display:inline-flex}.partners img{height:24px}
section{padding-block:84px;border-top:1px solid var(--line)}section.first{border-top:0}
.k{font-size:13px;color:var(--mute);display:block;margin-bottom:22px}
h2{font-size:clamp(28px,3.2vw,40px);line-height:1.22;letter-spacing:-.015em;font-weight:500;margin:0 0 18px;max-width:18em;text-wrap:balance}
h2.serif{font-weight:400}
h3.serif{font-weight:400}
.intro{font-size:19px;color:var(--sub);max-width:36em;margin:0 0 48px}
.duo{display:grid;grid-template-columns:1fr 1fr;gap:12px}
.duo article{border-radius:18px;padding:36px;background:var(--tile);border:1px solid var(--line);position:relative;overflow:hidden;min-height:340px;display:flex;flex-direction:column}
.duo article::after{content:"";position:absolute;width:420px;height:420px;border-radius:50%;right:-160px;bottom:-220px;background:radial-gradient(circle,var(--glow1),transparent 65%);filter:blur(24px);opacity:.7}
.duo article.t::after{background:radial-gradient(circle,var(--glow2),transparent 65%)}
.duo .k{margin-bottom:auto}.duo h3{font-size:30px;font-weight:400;letter-spacing:-.02em;margin:20px 0 8px;position:relative}.duo p{margin:0 0 14px;color:var(--sub);position:relative}
.duo ul{margin:0;padding:0;list-style:none;display:flex;flex-wrap:wrap;gap:8px;position:relative}.duo li{font-size:13px;padding:6px 12px;border-radius:999px;border:1px solid var(--line);background:var(--bg)}
.duo .more{position:relative;margin-top:18px;font-size:14px;color:var(--accent)}
.svcs{border-top:1px solid var(--line)}
.svc{display:grid;grid-template-columns:60px 280px 1fr auto;gap:28px;padding:32px 0;border-bottom:1px solid var(--line);align-items:baseline}
.svc .n{font-family:"Fraunces",serif;font-size:30px;color:var(--accent);font-variant-numeric:tabular-nums}.svc h3{margin:0;font-size:22px;font-weight:500}.svc p{margin:0;color:var(--sub);font-size:16px}
.svc .tags{margin-top:10px;display:flex;gap:8px;flex-wrap:wrap}.tag{font-size:12px;color:var(--sub);border:1px solid var(--line);padding:3px 10px;border-radius:999px}
.svc .go{font-size:14px;color:var(--accent);white-space:nowrap}
.grid2{display:grid;grid-template-columns:1fr 1fr;gap:12px}
.panel{border-radius:18px;background:var(--tile);border:1px solid var(--line);padding:36px}
.steps{counter-reset:s;display:grid}.step{display:grid;grid-template-columns:40px 1fr;gap:12px;padding:16px 0;border-top:1px solid var(--line)}
.step::before{counter-increment:s;content:counter(s,decimal-leading-zero);color:var(--tealText);font-size:13px;padding-top:4px}
.step b{display:block;font-weight:500}.step span{color:var(--sub);font-size:15px}
.wb img{height:40px;background:#fff;padding:6px 10px;border-radius:8px;border:1px solid var(--line);margin-bottom:18px}.wb h3{font-size:26px;font-weight:400;margin:0 0 10px}.wb p{color:var(--sub);margin:0 0 12px}
.why{display:grid;grid-template-columns:repeat(2,1fr);gap:12px}
.why div{padding:30px;border-radius:18px;background:var(--tile);border:1px solid var(--line)}.why b{display:block;font-size:20px;font-weight:500;margin-bottom:8px}.why p{margin:0;color:var(--sub);font-size:15px}
.tl{list-style:none;margin:0;padding:0}.tl li{display:grid;grid-template-columns:64px 1fr;gap:14px;padding:12px 0;border-top:1px solid var(--line);font-size:15.5px}.tl b{font-weight:400;color:var(--accent);font-family:"Fraunces",serif;font-size:17px}
.bars{display:grid;gap:12px}.bar{display:grid;grid-template-columns:80px 1fr 44px;gap:12px;align-items:center;font-size:15px}.bar i{display:block;height:6px;border-radius:3px;background:linear-gradient(90deg,var(--accent),var(--teal))}.bar em{font-style:normal;text-align:right;color:var(--sub);font-variant-numeric:tabular-nums}
.contact .wrap{display:grid;grid-template-columns:1fr auto;gap:48px;align-items:center}.contact p{margin:0 0 6px;color:var(--sub)}
.qr{text-align:center;font-size:13px;color:var(--mute)}.qr img{width:160px;display:block;border-radius:12px;margin-bottom:8px;background:#fff;padding:6px;border:1px solid var(--line)}
footer{padding-block:40px;border-top:1px solid var(--line);color:var(--mute);font-size:14px}
footer .wrap{display:grid;grid-template-columns:1.2fr 1fr 1fr 1fr;gap:32px}
footer b{display:block;color:var(--ink);font-weight:500;margin-bottom:10px}footer ul{list-style:none;margin:0;padding:0;display:grid;gap:6px}footer a:hover{color:var(--ink)}
footer .copy{grid-column:1/-1;border-top:1px solid var(--line);padding-top:18px;display:flex;justify-content:space-between;gap:12px;flex-wrap:wrap;font-size:13px}
/* detail (tax page) */
.detail{display:grid;grid-template-columns:1fr 1fr;gap:56px;align-items:start}
.detail .n{font-family:"Fraunces",serif;font-size:56px;line-height:1;color:var(--accent);margin-bottom:12px}
.detail h2{font-size:clamp(30px,3.6vw,46px)}
.pts{list-style:none;margin:0 0 24px;padding:0;display:grid;gap:14px}.pts li{padding-left:18px;position:relative;color:var(--sub);font-size:16px}.pts li::before{content:"";position:absolute;left:0;top:.7em;width:8px;height:8px;border-radius:50%;background:var(--teal)}.pts b{color:var(--ink);font-weight:500}
.shots{display:grid;gap:12px}
.shot{border-radius:14px;overflow:hidden;border:1px solid var(--line);background:#fff;box-shadow:0 20px 50px rgba(0,0,0,.08)}.shot img{display:block;width:100%}
.shot figcaption{font-size:12.5px;color:var(--mute);padding:10px 14px;border-top:1px solid var(--line)}
.shot img.doc{max-height:420px;object-fit:cover;object-position:top}
.shots.two{grid-template-columns:1fr 1fr}
.value{margin-top:28px;padding:20px 24px;border-radius:14px;background:var(--tile);border:1px solid var(--line);font-size:15.5px}.value b{color:var(--accent);font-weight:500;margin-right:8px}
.flow{display:grid;grid-template-columns:repeat(4,1fr);gap:12px;margin:8px 0 24px}
.flow div{background:var(--tile);border:1px solid var(--line);border-radius:14px;padding:18px}.flow small{color:var(--tealText);font-size:12px;letter-spacing:.1em}.flow b{display:block;font-weight:500;margin:6px 0 4px}.flow span{font-size:13.5px;color:var(--sub)}
.laws{display:grid;gap:10px}.law{padding:16px 18px;border-radius:12px;border:1px solid var(--line);background:#fff}.law b{display:block;font-weight:500;font-size:15px}.law span{font-size:13.5px;color:var(--sub)}
.stat3{display:grid;grid-template-columns:auto 1fr auto;gap:28px;margin:16px 0 24px;align-items:start}.stat3 b{display:block;font-size:30px;font-weight:400;font-family:"Fraunces",serif;color:var(--accent)}.stat3 span{font-size:13px;color:var(--mute)}
.list5{display:grid;grid-template-columns:repeat(5,1fr);gap:12px}.list5 div{background:var(--tile);border:1px solid var(--line);border-radius:14px;padding:22px}.list5 b{display:block;font-weight:500;margin-bottom:6px}.list5 span{font-size:13.5px;color:var(--sub)}
.scenes{display:grid;grid-template-columns:repeat(4,1fr);gap:12px}.scenes div{background:var(--tile);border:1px solid var(--line);border-radius:14px;padding:22px}.scenes b{display:block;font-weight:500;margin-bottom:6px}.scenes span{font-size:14px;color:var(--sub)}
.note{font-size:13px;color:var(--mute);margin-top:12px}
form{display:grid;gap:12px;max-width:520px}label{display:grid;gap:6px;font-size:14px;color:var(--sub)}
.grid2>*{min-width:0}form,form label{min-width:0;max-width:100%}.clink{min-width:0}.clink>div{min-width:0;overflow-wrap:anywhere}input,textarea,select{width:100%;max-width:100%;box-sizing:border-box;min-width:0;font:inherit;font-size:15px;padding:12px 14px;border:1px solid var(--line);border-radius:10px;background:#fff;color:var(--ink)}input:focus,textarea:focus,select:focus{outline:2px solid var(--accent);outline-offset:1px}
.plogos{display:grid;grid-template-columns:repeat(6,1fr);gap:12px}.plogos div{background:#fff;border:1px solid var(--line);border-radius:12px;padding:18px;display:grid;place-items:center;min-height:84px}.plogos img{max-height:30px}
.subnav{position:sticky;top:68px;z-index:15;background:color-mix(in srgb,var(--bg) 92%,transparent);backdrop-filter:blur(10px);border-bottom:1px solid var(--line)}
.subnav .wrap{display:flex;gap:6px;overflow-x:auto;padding-block:10px;scrollbar-width:none}.subnav a{font-size:13.5px;padding:7px 12px;border-radius:999px;white-space:nowrap;color:var(--sub)}.subnav a:hover{background:var(--tile);color:var(--ink)}
.kv{display:grid;grid-template-columns:1fr 1fr;gap:10px 24px;margin:20px 0 4px}.kv div{border-top:1px solid var(--line);padding-top:10px}.kv small{display:block;font-size:12px;color:var(--mute);margin-bottom:4px;letter-spacing:.04em}.kv span{font-size:14.5px;color:var(--sub)}
.diff{margin-top:20px;padding:18px 22px;border-radius:14px;background:#EEF4FA;font-size:14.5px;color:var(--sub)}.diff b{color:var(--ink);font-weight:500}
.proc{display:grid;grid-template-columns:repeat(3,1fr);gap:12px}.proc.proc4{grid-template-columns:repeat(4,1fr);margin-top:14px}.proc>div{min-width:0}.proc div{background:var(--tile);border:1px solid var(--line);border-radius:14px;padding:24px}.proc b{display:block;font-weight:500;margin-bottom:8px}.proc ul{margin:0;padding:0;list-style:none;display:grid;gap:6px;font-size:14.5px;color:var(--sub)}.proc li::before{content:"· "}
.clinks{display:grid;gap:10px;margin-top:8px}.clink{display:flex;align-items:center;justify-content:space-between;gap:12px;padding:12px 14px;border:1px solid var(--line);border-radius:12px;background:#fff;font-size:15px}.clink small{color:var(--mute);display:block;font-size:12px}.clink button{font:inherit;font-size:12.5px;border:1px solid var(--line);background:var(--bg);border-radius:999px;padding:6px 12px;cursor:pointer;color:var(--ink)}.clink button:hover{border-color:var(--ink)}
.tag.p{background:#EEF4FA;border-color:transparent;color:var(--accent)}
@media (max-width:960px){.proc{grid-template-columns:1fr}.proc.proc4{grid-template-columns:1fr 1fr}.kv{grid-template-columns:1fr}.subnav{top:60px}.duo,.grid2,.why,.contact .wrap,.detail,.shots.two{grid-template-columns:1fr}.svc{grid-template-columns:52px 1fr;gap:12px 20px}.svc>div,.svc .go{grid-column:2}.nav ul{display:none}.nav ul.open{display:grid;position:absolute;left:0;right:0;top:68px;background:var(--bg);border-bottom:1px solid var(--line);padding:16px 28px;gap:12px}.nav .menu{display:block}.hero{padding-block:72px 56px}.flow,.list5,.scenes,.plogos{grid-template-columns:1fr 1fr}footer .wrap{grid-template-columns:1fr 1fr}}
@media (max-width:560px){.proc.proc4{grid-template-columns:1fr}.flow,.list5,.scenes,.plogos,.stat3,.shots.two{grid-template-columns:1fr}footer .wrap{grid-template-columns:1fr}section{padding-block:52px}.hero{padding-block:56px 44px}.wrap{padding-inline:20px}.nav .wrap{gap:12px;height:60px}.nav img{height:24px}.nav .btn{padding:8px 12px;font-size:13px;white-space:nowrap}.nav .menu{white-space:nowrap;padding:7px 9px}.meta{gap:24px}}
@media (prefers-reduced-motion:reduce){*{transition:none!important}}