:root {
  color-scheme: light;
  --paper: #f6f7f3;
  --white: #ffffff;
  --ink: #172c2b;
  --muted: #566561;
  --green: #165e4e;
  --green-dark: #104b3e;
  --line: #d7dfd7;
  --soft: #e8eee7;
  font-family: -apple-system, BlinkMacSystemFont, "Segoe UI", "PingFang SC",
    "Hiragino Sans GB", "Microsoft YaHei", "Noto Sans CJK SC", sans-serif;
  font-synthesis: none;
  text-rendering: optimizeLegibility;
  -webkit-font-smoothing: antialiased;
}

* {
  box-sizing: border-box;
}

html {
  scroll-behavior: smooth;
  scroll-padding-top: 1.5rem;
}

body {
  margin: 0;
  background: var(--paper);
  color: var(--ink);
  font-size: 1rem;
  line-height: 1.75;
}

::selection {
  background: #c8e6b0;
  color: var(--ink);
}

a {
  color: inherit;
  text-underline-offset: 0.22em;
}

a,
summary {
  -webkit-tap-highlight-color: transparent;
}

a:focus-visible,
summary:focus-visible {
  outline: 3px solid #9b5405;
  outline-offset: 5px;
  border-radius: 3px;
}

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

h1,
h2,
h3,
p {
  margin: 0;
}

h1,
h2,
h3 {
  font-weight: 650;
}

.container {
  width: min(100% - 3rem, 1160px);
  margin-inline: auto;
}

.section-pad {
  padding-block: 5.5rem;
}

.skip-link {
  position: fixed;
  z-index: 10;
  top: 1rem;
  left: 1rem;
  padding: 0.7rem 1.1rem;
  transform: translateY(-200%);
  background: var(--ink);
  color: var(--white);
}

.skip-link:focus {
  transform: translateY(0);
}

.site-header {
  border-bottom: 1px solid var(--line);
}

.header-inner {
  min-height: 100px;
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 2rem;
}

.brand {
  display: flex;
  align-items: center;
  gap: 0.8rem;
  flex-shrink: 0;
  text-decoration: none;
  font-size: 1.45rem;
  font-weight: 650;
  letter-spacing: 0.08em;
  line-height: 1.3;
}

.brand-note {
  display: block;
  margin-top: 0.3rem;
  color: var(--muted);
  font-size: 0.67rem;
  font-weight: 400;
  letter-spacing: 0.13em;
}

.brand-mark {
  width: 40px;
  height: 40px;
  border: 2px solid var(--green);
  border-radius: 10px 3px 10px 3px;
  display: grid;
  place-items: center;
}

.brand-mark span {
  width: 16px;
  height: 16px;
  border: 2px solid var(--green);
  border-radius: 4px 1px 4px 1px;
}

.main-nav {
  display: flex;
  flex-wrap: wrap;
  gap: 0.25rem 2rem;
  font-size: 0.9rem;
}

.main-nav a {
  display: inline-flex;
  min-height: 44px;
  align-items: center;
  text-decoration: none;
}

.main-nav a:hover,
.text-link:hover,
.footer-top:hover,
.filing-links a:hover {
  color: var(--green);
  text-decoration: underline;
}

.hero {
  display: grid;
  grid-template-columns: 1.15fr 1fr;
  gap: clamp(2rem, 5vw, 5rem);
  align-items: center;
  padding-block: 6rem 6.5rem;
}

.hero-copy,
.hero-visual,
.help-intro,
.help-list,
.about-copy {
  min-width: 0;
}

.eyebrow {
  color: var(--green);
  font-size: 0.83rem;
  font-weight: 600;
  letter-spacing: 0.12em;
}

.hero .eyebrow {
  display: flex;
  align-items: center;
  gap: 0.6rem;
}

.hero .eyebrow > span {
  width: 1.4rem;
  height: 2px;
  background: var(--green);
}

h1 {
  margin-top: 1.2rem;
  font-size: clamp(2.1rem, 4vw, 3.25rem);
  line-height: 1.32;
  letter-spacing: -0.035em;
}

.hero-description {
  max-width: 32rem;
  margin-top: 1.4rem;
  color: var(--muted);
  font-size: 1.02rem;
  line-height: 1.9;
}

.hero-actions {
  display: flex;
  flex-wrap: wrap;
  align-items: center;
  gap: 1rem 1.6rem;
  margin-top: 2rem;
}

.button {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  gap: 1.4rem;
  min-height: 50px;
  padding: 0.7rem 1.2rem;
  border: 1px solid transparent;
  border-radius: 5px;
  font-size: 0.9rem;
  font-weight: 600;
  text-decoration: none;
  transition: background-color 160ms ease;
}

.button-primary {
  background: var(--green);
  color: var(--white);
}

.button-primary:hover {
  background: var(--green-dark);
}

.text-link {
  display: inline-flex;
  min-height: 44px;
  align-items: center;
  gap: 0.75rem;
  font-size: 0.88rem;
  font-weight: 600;
  text-decoration: none;
}

.service-status {
  display: flex;
  align-items: flex-start;
  gap: 0.5rem;
  margin-top: 1.5rem;
  color: var(--muted);
  font-size: 0.78rem;
}

.status-dot {
  width: 6px;
  height: 6px;
  margin-top: 0.5rem;
  flex-shrink: 0;
  border-radius: 50%;
  background: #78845a;
}

.hero-visual {
  overflow: hidden;
  border: 1px solid #d3ddd0;
  border-radius: 12px;
  background: #e8eee4;
}

.visual-heading,
.visual-caption {
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 1rem;
  padding: 1.3rem 1.5rem;
  color: #4b5e50;
  font-size: 0.75rem;
}

.visual-heading {
  letter-spacing: 0.12em;
}

.visual-dots {
  display: flex;
  gap: 5px;
}

.visual-dots i {
  width: 4px;
  height: 4px;
  border-radius: 50%;
  background: #84957d;
}

.hero-visual img {
  width: 100%;
}

.visual-caption {
  border-top: 1px solid #d3ddd0;
  letter-spacing: 0.01em;
}

.services {
  border-block: 1px solid var(--line);
  background: var(--white);
}

.section-heading {
  display: flex;
  justify-content: space-between;
  align-items: flex-end;
  gap: 2rem;
  margin-bottom: 3.2rem;
}

h2 {
  margin-top: 0.8rem;
  font-size: clamp(1.6rem, 2.5vw, 2rem);
  line-height: 1.5;
  letter-spacing: -0.025em;
}

.section-heading > p {
  max-width: 17rem;
  color: var(--muted);
  font-size: 0.9rem;
}

.service-grid {
  display: grid;
  grid-template-columns: repeat(3, minmax(0, 1fr));
}

.service-item {
  padding-right: 2rem;
}

.service-item + .service-item {
  padding-left: 2rem;
  border-left: 1px solid var(--line);
}

.service-item:last-child {
  padding-right: 0;
}

.item-number {
  color: var(--green);
  font-size: 0.8rem;
  font-variant-numeric: tabular-nums;
}

.service-item h3 {
  margin-top: 1rem;
  font-size: 1.2rem;
}

.service-item p {
  margin-top: 0.8rem;
  color: var(--muted);
  font-size: 0.9rem;
  line-height: 1.9;
}

.help-section {
  display: grid;
  grid-template-columns: 0.8fr 1.3fr;
  gap: clamp(2.5rem, 6vw, 6rem);
}

.help-intro > p:not(.eyebrow) {
  margin-top: 1.3rem;
  color: var(--muted);
  font-size: 0.9rem;
  line-height: 1.9;
}

.help-note {
  display: flex;
  gap: 0.75rem;
  margin-top: 1.8rem;
  padding: 1rem;
  border-left: 2px solid #8eaa83;
  background: var(--soft);
  font-size: 0.8rem;
  line-height: 1.8;
  color: #425346;
}

.note-mark {
  display: inline-grid;
  flex-shrink: 0;
  place-items: center;
  width: 17px;
  height: 17px;
  margin-top: 0.2rem;
  border: 1px solid currentColor;
  border-radius: 50%;
  font-family: Georgia, serif;
  font-size: 0.75rem;
  font-weight: 700;
  line-height: 1;
}

.help-list {
  border-top: 1px solid var(--line);
}

details {
  border-bottom: 1px solid var(--line);
}

summary {
  display: flex;
  align-items: center;
  gap: 1rem;
  min-height: 84px;
  padding: 1.15rem 0;
  cursor: pointer;
  list-style: none;
  font-size: 1rem;
  font-weight: 600;
}

summary::-webkit-details-marker {
  display: none;
}

summary:hover {
  color: var(--green);
}

.help-number {
  flex-shrink: 0;
  color: var(--green);
  font-size: 0.75rem;
  font-weight: 400;
  font-variant-numeric: tabular-nums;
}

.expand-icon {
  position: relative;
  flex-shrink: 0;
  width: 22px;
  height: 22px;
  margin-left: auto;
  border: 1px solid #a4b3a0;
  border-radius: 50%;
}

.expand-icon::before,
.expand-icon::after {
  position: absolute;
  top: 9px;
  left: 5px;
  width: 10px;
  height: 1px;
  background: currentColor;
  content: "";
}

.expand-icon::after {
  transform: rotate(90deg);
}

details[open] .expand-icon::after {
  display: none;
}

.help-content {
  padding: 0 2rem 1.6rem 2.2rem;
  color: var(--muted);
  font-size: 0.88rem;
  line-height: 1.9;
}

.help-content ol {
  margin: 0;
  padding-left: 1.2rem;
}

.help-content li + li {
  margin-top: 0.6rem;
}

.help-content p {
  margin-top: 1rem;
  padding-top: 0.8rem;
  border-top: 1px solid var(--line);
  font-size: 0.82rem;
}

.about-section {
  background: #e8eee7;
  border-block: 1px solid var(--line);
}

.about-grid {
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: 4rem;
  align-items: center;
}

.about-grid h2 {
  font-size: clamp(1.45rem, 2.4vw, 1.9rem);
}

.about-copy {
  color: #425346;
  font-size: 0.95rem;
  line-height: 1.95;
}

.about-copy p + p {
  margin-top: 1rem;
}

.privacy-section {
  display: grid;
  grid-template-columns: 10rem 1fr;
  gap: 2rem;
  padding-block: 2.5rem;
}

.privacy-section h2 {
  margin: 0;
  font-size: 0.9rem;
  line-height: 1.9;
}

.privacy-section p {
  color: var(--muted);
  font-size: 0.8rem;
  line-height: 1.9;
}

.site-footer {
  border-top: 1px solid var(--line);
}

.footer-inner {
  display: grid;
  grid-template-columns: 1fr auto auto;
  gap: 2.5rem;
  align-items: center;
  padding-block: 2.3rem;
}

.footer-company {
  font-size: 0.84rem;
  font-weight: 600;
}

.footer-description {
  margin-top: 0.25rem;
  color: var(--muted);
  font-size: 0.75rem;
}

.filing-links {
  display: flex;
  flex-direction: column;
  gap: 0.25rem;
  color: var(--muted);
  font-size: 0.72rem;
}

.filing-links a {
  display: flex;
  flex-wrap: wrap;
  align-items: center;
  gap: 0.15rem 0.8rem;
  min-height: 32px;
  text-decoration: none;
}

.filing-links a > span {
  overflow-wrap: anywhere;
}

.filing-links a > span:first-child {
  min-width: 6.1rem;
}

.external-mark {
  padding-left: 0.2rem;
}

.footer-top {
  display: inline-flex;
  align-items: center;
  gap: 0.5rem;
  min-height: 44px;
  font-size: 0.8rem;
  text-decoration: none;
}

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

@media (max-width: 960px) {
  .hero {
    gap: 2rem;
    padding-block: 4.5rem;
  }

  .hero-actions {
    gap: 0.6rem 1.1rem;
  }

  .service-item {
    padding-right: 1.5rem;
  }

  .service-item + .service-item {
    padding-left: 1.5rem;
  }

  .footer-inner {
    grid-template-columns: 1fr auto;
    gap: 1.5rem;
  }

  .footer-top {
    justify-self: start;
  }
}

@media (max-width: 720px) {
  .container {
    width: calc(100% - 2.5rem);
  }

  .section-pad {
    padding-block: 3.5rem;
  }

  .header-inner {
    min-height: 0;
    padding-block: 1.2rem 0.6rem;
    flex-direction: column;
    align-items: flex-start;
    gap: 0.65rem;
  }

  .brand {
    font-size: 1.3rem;
  }

  .brand-note {
    font-size: 0.63rem;
  }

  .brand-mark {
    width: 36px;
    height: 36px;
  }

  .main-nav {
    width: 100%;
    justify-content: space-between;
    gap: 0.25rem 1rem;
    font-size: 0.83rem;
  }

  .hero {
    grid-template-columns: 1fr;
    gap: 2.5rem;
    padding-block: 3rem 3.5rem;
  }

  h1 {
    font-size: clamp(1.9rem, 7vw, 2.8rem);
  }

  .hero-description {
    font-size: 0.95rem;
  }

  .hero-visual {
    max-width: 520px;
    width: 100%;
  }

  .hero-visual img {
    max-height: 280px;
    object-fit: contain;
  }

  .visual-heading,
  .visual-caption {
    padding: 1rem 1.2rem;
  }

  .section-heading {
    flex-direction: column;
    align-items: flex-start;
    gap: 1rem;
    margin-bottom: 2rem;
  }

  .section-heading > p {
    max-width: none;
  }

  .service-grid {
    grid-template-columns: 1fr;
  }

  .service-item,
  .service-item + .service-item {
    padding: 1.4rem 0;
    border-left: 0;
  }

  .service-item:first-child {
    padding-top: 0;
  }

  .service-item:last-child {
    padding-bottom: 0;
  }

  .service-item + .service-item {
    border-top: 1px solid var(--line);
  }

  .service-item h3 {
    margin-top: 0.5rem;
  }

  .service-item p {
    margin-top: 0.5rem;
  }

  .help-section {
    grid-template-columns: 1fr;
    gap: 2rem;
  }

  .help-intro h2 br {
    display: none;
  }

  summary {
    gap: 0.7rem;
    min-height: 76px;
    font-size: 0.95rem;
  }

  .help-content {
    padding-right: 0.5rem;
    padding-left: 1.8rem;
  }

  .about-grid {
    grid-template-columns: 1fr;
    gap: 1.5rem;
  }

  .desktop-break {
    display: none;
  }

  .privacy-section {
    grid-template-columns: 1fr;
    gap: 0.75rem;
    padding-block: 2rem;
  }

  .footer-inner {
    grid-template-columns: 1fr;
    gap: 1.2rem;
    padding-block: 2rem;
  }

  .filing-links a {
    min-height: 44px;
  }
}

@media (prefers-reduced-motion: reduce) {
  html {
    scroll-behavior: auto;
  }

  .button {
    transition: none;
  }
}