/* ===========================================================================
 * /service/startup/ ページ専用 CSS
 * 2026-05-20 改修: /service/cloudaccounting/・/service/advisory/ と同等の質・トンマナへ刷新。
 *   kt-cloudaccounting.css の共通コンポーネント（青hover対策blanket scope・FV・answer-first・
 *   choice・compare・facts・inline-form・正しいCTA hover）をベースに、startup固有
 *   （checklist・price-block）を追記。
 * 共通デザイントークンは theme-files/working/assets/css/kt-home.css の :root 参照
 * ロード: functions.php の wp_enqueue_style ('kt-startup-css') で is_page('startup') 条件付き
 * ===========================================================================
 */

/* ベイジ XD準拠 - kt-bg(BAIGIEの略) スコープでテーマ干渉防止 */
.kt-bg{font-family:var(--kt-font-base);color:var(--kt-c-text-strong);line-height:1.8;margin:0 calc(50% - 50vw)}
.kt-bg *,.kt-bg *::before,.kt-bg *::after{box-sizing:border-box}
.kt-bg h1,.kt-bg h2,.kt-bg h3{border:0;padding-top:0;padding-bottom:0}
.kt-bg .kt-container{max-width:1080px;margin:0 auto;padding:0 24px}

/* ============ 全リンクの青hover対策 blanket scope（Lightning親テーマ青hover伝播事故防止） ============
   memory: feedback_kanitax_no_blue_ever.md / feedback_no_hover_color_change.md 準拠
   ボタン系（.kt-bg-btn-main / .kt-bg-btn-outline / .kt-bg-fv-tel-link）は除外して個別ルール尊重 */
.kt-bg a:not(.kt-bg-btn-main):not(.kt-bg-btn-outline):not(.kt-bg-fv-tel-link),
.kt-bg a:not(.kt-bg-btn-main):not(.kt-bg-btn-outline):not(.kt-bg-fv-tel-link):link,
.kt-bg a:not(.kt-bg-btn-main):not(.kt-bg-btn-outline):not(.kt-bg-fv-tel-link):visited,
.kt-bg a:not(.kt-bg-btn-main):not(.kt-bg-btn-outline):not(.kt-bg-fv-tel-link):hover,
.kt-bg a:not(.kt-bg-btn-main):not(.kt-bg-btn-outline):not(.kt-bg-fv-tel-link):focus,
.kt-bg a:not(.kt-bg-btn-main):not(.kt-bg-btn-outline):not(.kt-bg-fv-tel-link):active{color:var(--kt-c-text-strong) !important;transition:opacity .18s ease,text-decoration-thickness .18s ease}
.kt-bg a:not(.kt-bg-btn-main):not(.kt-bg-btn-outline):not(.kt-bg-fv-tel-link):hover,
.kt-bg a:not(.kt-bg-btn-main):not(.kt-bg-btn-outline):not(.kt-bg-fv-tel-link):focus{opacity:.65}

/* ボタン系 .kt-bg-btn-main は文字色を強制白固定（blanket scopeに上書きされないように） */
html body .kt-bg a.kt-bg-btn-main,
html body .kt-bg a.kt-bg-btn-main:link,
html body .kt-bg a.kt-bg-btn-main:visited,
html body .kt-bg a.kt-bg-btn-main:hover,
html body .kt-bg a.kt-bg-btn-main:focus,
html body .kt-bg a.kt-bg-btn-main:active{color:#fff !important;background:#1a1a1a !important;background-color:#1a1a1a !important}
html body .kt-bg a.kt-bg-btn-main:hover,
html body .kt-bg a.kt-bg-btn-main:focus{opacity:.88 !important;transform:translateY(-2px) !important;box-shadow:0 6px 20px rgba(0,0,0,0.25) !important}

/* 「ます。」孤児行・不自然改行の防止 */
.kt-bg p,.kt-bg li,.kt-bg dd,.kt-bg .kt-bg-faq-body,.kt-bg .kt-bg-fv-sub,.kt-bg .kt-bg-section-lead,.kt-bg .kt-bg-answer-first{text-wrap:pretty;line-break:strict}
.kt-bg h1,.kt-bg h2,.kt-bg h3,.kt-bg .kt-bg-section-title,.kt-bg .kt-bg-fv-h1{text-wrap:balance;line-break:strict}

/* FV(グレー背景センター) */
.kt-bg-fv{background:#f4f5f6;padding:64px 24px 80px;text-align:center}
.kt-bg-fv-h1{font-size:var(--kt-fs-h1);font-weight:700;letter-spacing:.04em;margin:0 0 24px;color:var(--kt-c-text-strong);line-height:1.5}
.kt-bg-fv-h1 strong{color:var(--kt-c-text-strong)}
.kt-bg-fv-sub{font-size:var(--kt-fs-xs);color:var(--kt-c-text-sub);margin:0 auto 36px;line-height:1.95;max-width:920px;word-break:keep-all;overflow-wrap:break-word}
.kt-bg-fv-cta-row{display:flex;flex-wrap:wrap;justify-content:center;gap:16px;margin:0 0 28px}
.kt-bg-btn-main{display:inline-block;background:var(--kt-c-bg-dark);color:#fff!important;border:1.5px solid var(--kt-c-text-strong);padding:14px 36px;font-weight:700;font-size:var(--kt-fs-body) !important;border-radius:2px;text-decoration:none!important;letter-spacing:.05em;transition:background .15s}
.kt-bg-btn-main:hover{opacity:.82}
.kt-bg .kt-bg-btn-outline,
.kt-bg .kt-bg-btn-outline:link,
.kt-bg .kt-bg-btn-outline:visited{display:inline-block;background:#fff !important;color:var(--kt-c-text-strong) !important;border:1.5px solid var(--kt-c-text-strong);padding:14px 36px;font-weight:700;font-size:var(--kt-fs-body) !important;border-radius:2px;text-decoration:none!important;transition:background-color .18s ease,color .18s ease;letter-spacing:.05em;opacity:1 !important}
html body .kt-bg .kt-bg-btn-outline:hover,
html body .kt-bg .kt-bg-btn-outline:focus{background:#fff !important;background-color:#fff !important;color:#1a1a1a !important;opacity:1 !important;border-color:#1a1a1a !important;transform:translateY(-2px) !important;box-shadow:0 6px 20px rgba(0,0,0,0.15) !important}
.kt-bg-fv-tel{font-size:var(--kt-fs-body) !important;color:var(--kt-c-text);margin:0 0 12px}
.kt-bg-fv-tel .kt-bg-fv-tel-link,
.kt-bg-fv-tel .kt-bg-fv-tel-link:link,
.kt-bg-fv-tel .kt-bg-fv-tel-link:visited,
.kt-bg-fv-tel .kt-bg-fv-tel-link:hover,
.kt-bg-fv-tel .kt-bg-fv-tel-link:focus,
.kt-bg-fv-tel .kt-bg-fv-tel-link:active{color:var(--kt-c-text-strong) !important;text-decoration:underline !important;text-decoration-thickness:1.5px !important;text-underline-offset:4px !important;cursor:pointer;transition:text-decoration-thickness .18s ease,text-underline-offset .18s ease,background-color .18s ease}
.kt-bg-fv-tel .kt-bg-fv-tel-link:hover,
.kt-bg-fv-tel .kt-bg-fv-tel-link:focus{text-decoration-thickness:3px !important;text-underline-offset:6px !important;background:rgba(26,26,26,0.06);opacity:1 !important}
.kt-bg-fv-tel strong{font-size:var(--kt-fs-h3);color:var(--kt-c-text-strong);font-weight:700;margin:0 6px;letter-spacing:.04em}

/* 末尾CTA共通ブロック2493 はこのページでは非表示（CF7フォーム埋め込みに一本化） */
body.kt-startup-fullwidth .l-cta-contact{display:none !important}

/* ページ専用 末尾ミニフォーム（CF7埋め込み） */
.kt-bg-inline-form{padding:56px 24px 64px;background:#fff}
.kt-bg-inline-form-wrap{max-width:720px;margin:0 auto}
.kt-bg-inline-form h2{font-size:var(--kt-fs-h2) !important;font-weight:700;text-align:center;margin:0 0 14px;color:var(--kt-c-text-strong);letter-spacing:.04em;line-height:1.5}
.kt-bg-inline-form-lead{font-size:var(--kt-fs-body) !important;color:var(--kt-c-text);text-align:center;margin:0 auto 28px;line-height:1.85;max-width:720px}
.kt-bg-inline-form .wpcf7{max-width:720px;margin:0 auto}
.kt-bg-inline-form .wpcf7-form{margin:0}
.kt-bg-inline-form .wpcf7-form > p{margin:0 0 12px;font-size:var(--kt-fs-body) !important;line-height:1.6}
.kt-bg-inline-form .wpcf7-form > p:not(:has(input)):not(:has(textarea)):not(:has(button)){font-weight:700;margin:0 0 4px}
.kt-bg-inline-form .wpcf7-form input[type="text"],
.kt-bg-inline-form .wpcf7-form input[type="email"],
.kt-bg-inline-form .wpcf7-form input[type="tel"],
.kt-bg-inline-form .wpcf7-form textarea{width:100%;padding:10px 14px;border:1px solid #d9dde3;border-radius:3px;font-size:16px !important;font-family:inherit;background:#fff;transition:border-color .15s;box-sizing:border-box}
.kt-bg-inline-form .wpcf7-form input:focus,
.kt-bg-inline-form .wpcf7-form textarea:focus{outline:none;border-color:#1a1a1a}
.kt-bg-inline-form .wpcf7-form textarea{min-height:64px;height:96px;line-height:1.7;resize:vertical}
.kt-bg-inline-form .wpcf7-form .wpcf7-form-control-wrap{display:block;width:100%}
.kt-bg-inline-form .wpcf7-form .l-form-row-2{display:flex !important;gap:20px;width:100%}
.kt-bg-inline-form .wpcf7-form .l-form-row-2 > *{flex:1;min-width:0;width:auto !important}
.kt-bg-inline-form .wpcf7-form .l-form > dl,
.kt-bg-inline-form .wpcf7-form .l-form-row-2 > dl{margin:0 0 14px;display:block}
.kt-bg-inline-form .wpcf7-form .l-form dt{display:block;font-weight:700;margin:0 0 4px;font-size:var(--kt-fs-body) !important}
.kt-bg-inline-form .wpcf7-form .l-form dd{display:block;margin:0}
.kt-bg-inline-form .wpcf7-form .l-form_app{text-align:center !important;margin:8px 0 0;display:block}
.kt-bg-inline-form .wpcf7-form .kt-contact-privacy-note{text-align:center !important;font-size:13px !important;color:var(--kt-c-text-muted) !important;margin:12px 0 0 !important}
.kt-bg-inline-form .wpcf7-form > p:has(textarea){margin-bottom:18px}
.kt-bg-inline-form .wpcf7-form > p:has(input[type="submit"]){text-align:center !important;margin:0}
.kt-bg-inline-form .wpcf7-form input[type="submit"]{display:inline-block;background:#1a1a1a !important;color:#fff !important;border:none !important;padding:16px 80px;font-size:18px !important;font-weight:700;border-radius:3px;cursor:pointer;letter-spacing:.05em;transition:opacity .15s,transform .15s,box-shadow .15s;-webkit-appearance:none;appearance:none;width:auto !important;min-width:280px}
.kt-bg-inline-form .wpcf7-form input[type="submit"]:hover{opacity:.88;transform:translateY(-2px);box-shadow:0 6px 20px rgba(0,0,0,0.25)}
.kt-bg-inline-form .wpcf7-form > p:last-child{text-align:center;font-size:13px !important;color:var(--kt-c-text-muted);margin-top:12px}

/* 共通answer-first */
.kt-bg-answer-first{font-size:var(--kt-fs-body);color:var(--kt-c-text-strong);line-height:1.9;margin:-8px auto 32px;padding:18px 24px;background:var(--kt-c-bg-soft);border-left:4px solid var(--kt-c-text-strong);font-weight:700;max-width:980px;letter-spacing:.02em}
.kt-bg-answer-first strong{color:var(--kt-c-text-strong)}
.kt-bg-section-title{font-size:var(--kt-fs-h2);font-weight:700;text-align:center;margin:0 0 24px;color:var(--kt-c-text-strong);line-height:1.5;letter-spacing:.04em}

/* 悩み枠 */
.kt-bg-worry{padding:80px 24px 120px;background:#fff}
.kt-bg-worry-box{max-width:980px;margin:0 auto;background:#fff;border:1px solid #d9dde3;padding:48px 56px;border-radius:2px}
.kt-bg-worry-box h2{font-size:var(--kt-fs-h2) !important;font-weight:700 !important;margin:0 0 28px;color:var(--kt-c-text-strong);line-height:1.5;letter-spacing:.04em;text-align:center}
.kt-bg-worry-box h2::before,.kt-bg-worry-box h2::after{content:none !important;display:none !important;border:none !important;border-bottom:none !important;background:none !important;width:0 !important;height:0 !important}
.kt-bg-worry-box h3{font-size:var(--kt-fs-lead);font-weight:700;margin:0 0 24px;color:var(--kt-c-text-strong)}
.kt-bg-worry-box ul{list-style:none;padding:0;margin:0 0 24px}
.kt-bg-worry-box li{font-size:var(--kt-fs-body) !important;color:var(--kt-c-text);padding:8px 0;line-height:1.9}
.kt-bg-worry-conclusion{font-size:var(--kt-fs-body) !important;color:var(--kt-c-text-strong);line-height:1.9;margin:24px 0 0;padding:18px 24px;background:var(--kt-c-bg-soft);border-left:4px solid var(--kt-c-text-strong);border-radius:2px}
.kt-bg-worry-conclusion strong{color:var(--kt-c-text-strong);font-weight:700}

/* 概要 */
.kt-bg-overview{padding:80px 24px 120px;background:#f4f5f6}
.kt-bg-overview h2{font-size:var(--kt-fs-h2);font-weight:700;text-align:center;margin:0 0 24px;color:var(--kt-c-text-strong);letter-spacing:.04em;line-height:1.5}
.kt-bg-overview-img{max-width:880px;margin:0 auto 40px;background:transparent;display:block;text-align:center}
.kt-bg-overview-img img{max-width:100%;height:auto;display:block;margin:0 auto}
.kt-bg-overview-img figcaption{font-size:var(--kt-fs-btn-secondary) !important;color:var(--kt-c-text-muted);margin-top:8px;text-align:right}
.kt-bg-overview-h3{font-size:var(--kt-fs-h3);font-weight:700;text-align:center;margin:88px 0 36px;color:var(--kt-c-text-strong);line-height:1.5;position:relative;padding-top:32px}
.kt-bg-overview-h3::before{content:"";display:block;width:48px;height:3px;background:var(--kt-c-text-strong);position:absolute;top:0;left:50%;transform:translateX(-50%)}
.kt-bg-overview-h3::after{content:none !important;display:none !important;border:none !important;border-bottom:none !important;background:none !important;width:0 !important;height:0 !important}
.kt-bg-overview-badge{max-width:1080px;margin:24px auto 0;padding:14px 20px;background:var(--kt-c-bg-soft);border-left:4px solid var(--kt-c-text-strong);font-size:var(--kt-fs-body) !important;color:var(--kt-c-text-strong);line-height:1.7;border-radius:2px}
.kt-bg-overview-badge a,.kt-bg-overview-badge a:link,.kt-bg-overview-badge a:visited,.kt-bg-overview-badge a:hover,.kt-bg-overview-badge a:focus,.kt-bg-overview-badge a:active{color:#1a1a1a !important;text-decoration:underline;text-underline-offset:3px;text-decoration-thickness:1px;transition:opacity .18s ease}
.kt-bg-overview-badge a:hover,.kt-bg-overview-badge a:focus{opacity:.65}
/* 画像+テキスト 2カラム feature ブロック */
.kt-bg-overview-feature{display:grid;grid-template-columns:1.1fr 1fr;gap:48px;align-items:center;max-width:1080px;margin:48px auto 0;padding:0}
.kt-bg-overview-feature.reverse{grid-template-columns:1fr 1.1fr}
.kt-bg-overview-feature.reverse .kt-bg-overview-feature-img{order:2}
.kt-bg-overview-feature.reverse .kt-bg-overview-feature-text{order:1}
.kt-bg-overview-feature-textonly{grid-template-columns:1fr;max-width:880px;background:var(--kt-c-bg-soft);border-left:4px solid var(--kt-c-text-strong);padding:28px 36px;border-radius:2px}
.kt-bg-overview-feature-img{margin:0;background:#fff;border:1px solid #d9dde3;border-radius:6px;padding:16px;display:block}
.kt-bg-overview-feature-img img{max-width:100%;height:auto;display:block;margin:0 auto;border-radius:2px}
.kt-bg-overview-feature-img figcaption{font-size:var(--kt-fs-btn-secondary) !important;color:var(--kt-c-text-muted);line-height:1.6;margin-top:10px;text-align:right}
.kt-bg-overview-feature-img figcaption a,.kt-bg-overview-feature-img figcaption a:link,.kt-bg-overview-feature-img figcaption a:visited,.kt-bg-overview-feature-img figcaption a:hover,.kt-bg-overview-feature-img figcaption a:focus,.kt-bg-overview-feature-img figcaption a:active{color:var(--kt-c-text-muted) !important;text-decoration:underline;text-underline-offset:2px;text-decoration-thickness:1px;transition:opacity .18s ease}
.kt-bg-overview-feature-img figcaption a:hover,.kt-bg-overview-feature-img figcaption a:focus{opacity:.65}
.kt-bg-overview-feature-text h4{font-size:var(--kt-fs-h3);font-weight:700;margin:0 0 18px;color:var(--kt-c-text-strong);line-height:1.5;letter-spacing:.02em}
.kt-bg-overview-feature-text h4::before,.kt-bg-overview-feature-text h4::after{content:none !important;display:none !important;border:none !important;border-bottom:none !important;background:none !important;width:0 !important;height:0 !important}
.kt-bg-overview-feature-text p{font-size:var(--kt-fs-body) !important;color:var(--kt-c-text);line-height:2;margin:0}

/* 選び方 */
.kt-bg-choice-badge{background:#1a1a1a;color:#fff;border-radius:2px;padding:4px 12px;font-size:13px;font-weight:700;letter-spacing:.08em;display:inline-block;margin-bottom:14px}
.kt-bg-choice{padding:80px 24px 120px;background:#fff}
.kt-bg-choice-wrap{max-width:1080px;margin:0 auto}
.kt-bg-choice h2{font-size:var(--kt-fs-h2);font-weight:700;text-align:center;margin:0 0 24px;color:var(--kt-c-text-strong);letter-spacing:.04em;line-height:1.5}
.kt-bg-choice-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:24px;margin-top:32px}
.kt-bg-choice-card{background:#fff;border:1px solid #d9dde3;border-radius:2px;padding:28px 30px}
.kt-bg-choice-card h3{font-size:var(--kt-fs-h4);font-weight:700;color:var(--kt-c-text-strong);line-height:1.55;margin:0 0 14px}
.kt-bg-choice-card h3::before,.kt-bg-choice-card h3::after{content:none!important;display:none!important;border:none!important;border-bottom:none!important;background:none!important;width:0!important;height:0!important}
.kt-bg-choice-card p,.kt-bg-choice-link,.kt-bg-compare-link,.kt-bg-cases-link{font-size:var(--kt-fs-body) !important;color:var(--kt-c-text);line-height:1.9;margin:0}
.kt-bg-choice-link,.kt-bg-compare-link,.kt-bg-cases-link{max-width:980px;margin:24px auto 0}
.kt-bg-choice a,.kt-bg-choice a:link,.kt-bg-choice a:visited,.kt-bg-choice a:hover,.kt-bg-choice a:focus,.kt-bg-choice a:active,.kt-bg-compare-link a,.kt-bg-compare-link a:link,.kt-bg-compare-link a:visited,.kt-bg-compare-link a:hover,.kt-bg-compare-link a:focus,.kt-bg-compare-link a:active,.kt-bg-cases-link a,.kt-bg-cases-link a:link,.kt-bg-cases-link a:visited,.kt-bg-cases-link a:hover,.kt-bg-cases-link a:focus,.kt-bg-cases-link a:active{color:#1a1a1a!important;text-decoration:underline;text-underline-offset:3px;text-decoration-thickness:1px;transition:opacity .18s ease}
.kt-bg-choice a:hover,.kt-bg-choice a:focus,.kt-bg-compare-link a:hover,.kt-bg-compare-link a:focus,.kt-bg-cases-link a:hover,.kt-bg-cases-link a:focus{opacity:.65;text-decoration:underline}

/* 比較表 (2026-05-20: セクション背景を白に。当事務所列 #f4f5f6 が灰背景に溶けて強調が効かない問題の解消) */
.kt-bg-compare{padding:80px 24px 120px;background:#fff}
.kt-bg-compare-wrap{max-width:1080px;margin:0 auto}
.kt-bg-compare h2{font-size:var(--kt-fs-h2);font-weight:700;margin:0 0 24px;color:var(--kt-c-text-strong);text-align:center;letter-spacing:.04em;line-height:1.5}
.kt-bg-compare-table{width:100%;border-collapse:collapse;background:#fff;border:1px solid #c4c9d1;box-shadow:0 6px 24px rgba(0,0,0,0.10);margin:24px 0 0}
.kt-bg-compare-table th,.kt-bg-compare-table td{padding:16px 18px;text-align:center;font-size:var(--kt-fs-body) !important;border:1px solid #e8eaed;line-height:1.7;vertical-align:middle;word-break:keep-all;overflow-wrap:break-word;line-break:strict}
.kt-bg-compare-table thead th{background:#f4f5f6;font-weight:700;color:var(--kt-c-text-strong)}
.kt-bg-compare-table thead th.kt-bg-compare-recommend{background:var(--kt-c-bg-dark);color:#fff}
.kt-bg-compare-table tbody td:first-child{background:#fafbfc;font-weight:600;color:var(--kt-c-text);text-align:left}
.kt-bg-compare-table tbody td.kt-bg-compare-recommend-col{background:var(--kt-c-bg-soft);font-weight:700;color:var(--kt-c-text-strong)}
/* 当事務所のスタンス（freee会社設立も司法書士依頼も応援）callout・2026-05-20 */
.kt-bg-stance{max-width:1080px;margin:32px auto 0;background:#fff;border:1px solid var(--kt-c-border);border-left:4px solid var(--kt-c-text-strong);border-radius:6px;padding:32px 40px}
.kt-bg-stance h3{font-size:var(--kt-fs-h4);font-weight:700;color:var(--kt-c-text-strong);line-height:1.5;margin:0 0 16px}
.kt-bg-stance h3::before,.kt-bg-stance h3::after{content:none !important;display:none !important;border:none !important;border-bottom:none !important;background:none !important;width:0 !important;height:0 !important}
.kt-bg-stance p{font-size:var(--kt-fs-body) !important;color:var(--kt-c-text);line-height:1.95;margin:0 0 14px}
.kt-bg-stance p:last-child{margin-bottom:0}
.kt-bg-stance strong{color:var(--kt-c-text-strong);font-weight:700}

/* 流れ */
.kt-bg-flow{padding:80px 24px 120px;background:#f4f5f6}
.kt-bg-flow-wrap{max-width:880px;margin:0 auto}
.kt-bg-flow h2{font-size:var(--kt-fs-h2) !important;font-weight:700;margin:0 0 24px;color:var(--kt-c-text-strong);letter-spacing:.04em;text-align:center}
.kt-bg-flow-step{background:#fff;border:1px solid #d9dde3;display:grid;grid-template-columns:200px 1fr;align-items:center;border-radius:2px;margin-bottom:24px}
.kt-bg-flow-step:last-child{margin-bottom:0}
.kt-bg-flow-step-label{padding:24px 24px 24px 32px;font-weight:700;font-size:var(--kt-fs-body) !important;color:var(--kt-c-text-strong);border-right:1px solid #e0e3e8}
.kt-bg-flow-step-desc{padding:24px 32px;font-size:var(--kt-fs-body) !important;color:var(--kt-c-text);line-height:1.9}
.kt-bg-flow-arrow{text-align:center;font-size:var(--kt-fs-h4);color:var(--kt-c-text-muted);margin:-12px 0 12px}

/* 事例 */
.kt-bg-cases{padding:80px 24px 120px;background:#fff}
.kt-bg-cases-wrap{max-width:1080px;margin:0 auto}
.kt-bg-cases h2{font-size:var(--kt-fs-h2) !important;font-weight:700;margin:0 0 12px;color:var(--kt-c-text-strong);text-align:center}
.kt-bg-cases-note{font-size:var(--kt-fs-btn-secondary) !important;color:var(--kt-c-text-muted);margin:0 0 24px}
.kt-bg-case{background:#fff;border:1px solid #d9dde3;padding:36px 40px;margin-bottom:24px;border-radius:2px}
.kt-bg-case h3{font-size:var(--kt-fs-body);font-weight:700;margin:0 0 16px;color:var(--kt-c-text-strong);line-height:1.6}
.kt-bg-case-row{display:grid;grid-template-columns:80px 1fr;gap:16px;margin-bottom:8px;font-size:var(--kt-fs-body) !important;line-height:1.9}
.kt-bg-case-row dt{color:var(--kt-c-text-muted);font-weight:600}
.kt-bg-case-row dd{margin:0;color:var(--kt-c-text)}

/* お客様の声カード（ベイジ式3カラム・カード全体クリック可・2026-05-20） */
.kt-bg-vcards{display:grid;grid-template-columns:repeat(3,1fr);gap:28px;margin-top:32px}
.kt-bg-vcard{display:flex;flex-direction:column;background:#fff;border:1px solid var(--kt-c-border);border-radius:6px;overflow:hidden;text-decoration:none !important;transition:transform .18s ease,box-shadow .18s ease,border-color .18s ease}
.kt-bg-vcard-img{margin:0;aspect-ratio:16/10;background:#fff;display:flex;align-items:center;justify-content:center;padding:24px;border-bottom:1px solid var(--kt-c-border-soft)}
.kt-bg-vcard-img img{max-width:100%;max-height:100%;width:auto;height:auto;object-fit:contain;display:block}
.kt-bg-vcard-body{padding:20px 24px 24px;display:flex;flex-direction:column;flex:1}
.kt-bg-vcard-company{font-size:13px !important;color:var(--kt-c-text-sub);margin:0 0 6px}
.kt-bg-vcard-title{font-size:var(--kt-fs-h4) !important;font-weight:700;color:var(--kt-c-text-strong);line-height:1.5;margin:0 0 16px;letter-spacing:.01em}
.kt-bg-vcard-title::before,.kt-bg-vcard-title::after{content:none !important;display:none !important;border:none !important;border-bottom:none !important;background:none !important;width:0 !important;height:0 !important}
.kt-bg-vcard-meta{margin:auto 0 0;border-top:1px solid var(--kt-c-border-soft);padding-top:14px;display:flex;flex-direction:column;gap:9px}
.kt-bg-vcard-meta > div{display:grid;grid-template-columns:46px 1fr;gap:10px;align-items:start}
.kt-bg-vcard-meta dt{font-size:13px !important;color:var(--kt-c-text-muted);font-weight:600;letter-spacing:.08em;margin:0}
.kt-bg-vcard-meta dd{font-size:14px !important;color:var(--kt-c-text);line-height:1.6;margin:0;font-weight:600}
/* カードhover：色変化なし・浮き上がり＋影のみ（blanket scopeのopacity .65を打ち消す・focus-visible使用） */
html body .kt-bg a.kt-bg-vcard,html body .kt-bg a.kt-bg-vcard:link,html body .kt-bg a.kt-bg-vcard:visited,html body .kt-bg a.kt-bg-vcard:hover,html body .kt-bg a.kt-bg-vcard:focus,html body .kt-bg a.kt-bg-vcard:focus-visible,html body .kt-bg a.kt-bg-vcard:active{opacity:1 !important;color:var(--kt-c-text-strong) !important}
html body .kt-bg a.kt-bg-vcard:hover,html body .kt-bg a.kt-bg-vcard:focus-visible{transform:translateY(-4px) !important;box-shadow:0 10px 28px rgba(0,0,0,.12) !important;border-color:var(--kt-c-text-muted) !important}

/* チェックリスト(独自) */
.kt-bg-checklist{background:#f4f5f6;padding:80px 24px}
.kt-bg-checklist-wrap{max-width:1080px;margin:0 auto}
.kt-bg-checklist h2{font-size:var(--kt-fs-h2);font-weight:700;margin:0 0 12px;color:var(--kt-c-text-strong);text-align:center}
.kt-bg-checklist-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:24px}
.kt-bg-checklist-group{background:#fff;border:1px solid #d9dde3;border-radius:2px;padding:32px}
.kt-bg-checklist-group h3{font-size:var(--kt-fs-xs);font-weight:700;margin:0 0 20px;color:var(--kt-c-text-strong);padding-bottom:12px;border-bottom:1px solid #e0e3e8}
.kt-bg-checklist-group ul{list-style:none;padding:0;margin:0}
.kt-bg-checklist-group li{font-size:var(--kt-fs-body) !important;color:var(--kt-c-text);padding:8px 0 8px 24px;line-height:1.7;position:relative}
.kt-bg-checklist-group li::before{content:"☐";position:absolute;left:0;top:8px;color:var(--kt-c-text-strong);font-weight:700}
.kt-bg-checklist-cta{margin:40px 0 0;text-align:center;font-size:var(--kt-fs-body) !important;color:var(--kt-c-text)}
.kt-bg-checklist-cta a{color:var(--kt-c-text-strong);font-weight:700;text-decoration:underline}

/* 事務所について(権威性後置・文章型) */
.kt-bg-facts{padding:80px 24px 64px;background:#f4f5f6}
.kt-bg-facts-box{max-width:980px;margin:0 auto;background:#fff;border:1px solid #d9dde3;border-radius:6px;padding:36px 44px}
.kt-bg-facts-title{font-size:var(--kt-fs-h2) !important;font-weight:700;margin:0 0 24px;color:var(--kt-c-text-strong);letter-spacing:.04em;line-height:1.5;text-align:center}
/* freee認定5つ星バッジ（advisory由来） */
.kt-bg-facts-badge{display:flex;align-items:center;justify-content:center;gap:24px;max-width:680px;margin:0 auto 28px;padding:20px 24px;background:var(--kt-c-bg-soft);border-radius:6px;text-align:left}
.kt-bg-facts-badge img{width:96px;height:96px;flex-shrink:0;display:block}
.kt-bg-facts-badge-text{display:flex;flex-direction:column;gap:6px}
.kt-bg-facts-badge-main{font-size:var(--kt-fs-body) !important;font-weight:700;color:var(--kt-c-text-strong);line-height:1.5;letter-spacing:.02em}
.kt-bg-facts-badge-fact{font-size:var(--kt-fs-xs) !important;color:var(--kt-c-text);line-height:1.7}
.kt-bg-facts-badge-fact strong{font-weight:700;color:var(--kt-c-text-strong)}
.kt-bg-facts-prose{font-size:var(--kt-fs-xs);color:var(--kt-c-text);line-height:1.95;margin:0 0 18px}
.kt-bg-facts-prose:last-child{margin-bottom:0}
.kt-bg-facts-prose strong{color:var(--kt-c-text-strong);font-weight:700}
.kt-bg-facts-prose a{color:var(--kt-c-text-strong);text-decoration:underline;text-decoration-color:currentColor;text-underline-offset:3px;transition:opacity .15s}
.kt-bg-facts-prose a:hover{opacity:.65}

/* 料金 */
.kt-bg-price{padding:80px 24px 120px;background:#fff}
.kt-bg-price-wrap{max-width:1080px;margin:0 auto}
.kt-bg-price h2{font-size:var(--kt-fs-h2) !important;font-weight:700;margin:0 0 12px;color:var(--kt-c-text-strong);text-align:center}
.kt-bg-price-incl{max-width:1080px;margin:0 0 32px;padding:20px 28px;background:var(--kt-c-bg-soft);border-left:4px solid var(--kt-c-text-strong);font-size:var(--kt-fs-body) !important;color:var(--kt-c-text);line-height:1.9;border-radius:2px}
.kt-bg-price-incl strong{color:var(--kt-c-text-strong)}
.kt-bg-price-table{width:100%;border-collapse:collapse;background:#fff;border:1px solid #d9dde3}
.kt-bg-price-table th,.kt-bg-price-table td{padding:14px 16px;text-align:center;font-size:var(--kt-fs-body) !important;border:1px solid #e8eaed}
.kt-bg-price-table thead th{background:#f4f5f6;font-weight:700;color:var(--kt-c-text-strong)}
.kt-bg-price-table thead th.kt-bg-recommend{background:var(--kt-c-bg-dark);color:#fff;position:relative}
.kt-bg-price-table thead th.kt-bg-recommend::before{content:"おすすめ";display:block;font-size:var(--kt-fs-btn-secondary) !important;font-weight:600;letter-spacing:.1em;margin-bottom:2px;opacity:.9}
.kt-bg-price-table tbody td.kt-bg-recommend-col{background:var(--kt-c-bg-soft);font-weight:700;color:var(--kt-c-text-strong)}
.kt-bg-price-table tbody td:first-child{background:#fafbfc;font-weight:600;color:var(--kt-c-text);text-align:left}
.kt-bg-price-note{font-size:var(--kt-fs-btn-secondary) !important;color:var(--kt-c-text-sub);margin:16px 0 0;line-height:1.8}
.kt-bg-price-block{background:#fff;border:1px solid #d9dde3;padding:32px 40px;border-radius:2px;margin-top:32px}
.kt-bg-price-block h3{font-size:var(--kt-fs-body);font-weight:700;margin:0 0 16px;color:var(--kt-c-text-strong);line-height:1.6}
.kt-bg-price-block p{font-size:var(--kt-fs-body) !important;color:var(--kt-c-text);line-height:2;margin:0 0 14px}
.kt-bg-price-block p:last-child{margin-bottom:0}
.kt-bg-price-block .kt-bg-price-block-note{font-size:var(--kt-fs-btn-secondary) !important;color:var(--kt-c-text-sub);margin:8px 0 0}
.kt-bg-price-cta-row{text-align:center;margin:32px 0 0}
/* 2プラン並列カード（advisory由来・設立期客の離脱防止で税務プランも並列提示） */
.kt-bg-price-cards{display:grid;grid-template-columns:1fr 1fr;gap:32px;margin:32px 0 0}
.kt-bg-price-card{background:#fff;border:1px solid var(--kt-c-border);border-radius:2px;padding:36px 32px;display:flex;flex-direction:column}
.kt-bg-price-card h3{font-size:var(--kt-fs-h3);font-weight:700;margin:0 0 14px;color:var(--kt-c-text-strong);line-height:1.45;letter-spacing:.02em}
.kt-bg-price-card h3::before,.kt-bg-price-card h3::after{content:none !important;display:none !important;border:none !important;border-bottom:none !important;background:none !important;width:0 !important;height:0 !important}
.kt-bg-price-target{font-size:var(--kt-fs-body) !important;color:var(--kt-c-text-sub);margin:0 0 22px;line-height:1.7;padding:0 0 18px;border-bottom:1px solid var(--kt-c-border-soft)}
.kt-bg-price-range{font-size:var(--kt-fs-body) !important;color:var(--kt-c-text-strong);margin:0 0 6px;line-height:1.5}
.kt-bg-price-range strong{font-size:24px;font-weight:700;color:var(--kt-c-text-strong);letter-spacing:.02em}
.kt-bg-price-range-note{font-size:13px !important;color:var(--kt-c-text-muted);margin:0 0 22px;line-height:1.7}
.kt-bg-price-incl-list{list-style:none;padding:0;margin:0}
.kt-bg-price-incl-list li{font-size:var(--kt-fs-body) !important;color:var(--kt-c-text);line-height:1.7;padding:8px 0 8px 26px;position:relative}
.kt-bg-price-incl-list li::before{content:"";position:absolute;left:2px;top:16px;width:12px;height:6px;border-left:2px solid var(--kt-c-text-strong);border-bottom:2px solid var(--kt-c-text-strong);transform:rotate(-45deg)}
.kt-bg-price-note-bottom{font-size:var(--kt-fs-btn-secondary) !important;color:var(--kt-c-text-sub);margin:32px 0 0;line-height:1.85}
.kt-bg-price-note-bottom a,.kt-bg-price-note-bottom a:link,.kt-bg-price-note-bottom a:visited,.kt-bg-price-note-bottom a:hover,.kt-bg-price-note-bottom a:focus,.kt-bg-price-note-bottom a:active{color:var(--kt-c-text-strong) !important;text-decoration:underline;text-underline-offset:3px;text-decoration-thickness:1px;transition:opacity .18s ease}
.kt-bg-price-note-bottom a:hover,.kt-bg-price-note-bottom a:focus{opacity:.65}

/* FAQ(常時展開・クリック不要) */
.kt-bg-faq{padding:80px 24px 120px;background:#f4f5f6}
.kt-bg-faq-wrap{max-width:880px;margin:0 auto}
.kt-bg-faq h2{font-size:var(--kt-fs-h2) !important;font-weight:700;margin:0 0 24px;color:var(--kt-c-text-strong);text-align:center}
.kt-bg-faq-item{background:#fff;border:1px solid #d9dde3;border-radius:2px;margin-bottom:12px}
.kt-bg-faq-q{padding:20px 24px 12px;font-weight:700;font-size:var(--kt-fs-xs);color:var(--kt-c-text-strong);display:flex;align-items:flex-start;gap:16px;line-height:1.6;margin:0}
.kt-bg-faq-q::before{content:"Q.";flex-shrink:0;color:var(--kt-c-text-strong);font-weight:700;font-size:var(--kt-fs-xs);line-height:1.6}
.kt-bg-faq-body{padding:0 24px 22px 52px;font-size:var(--kt-fs-body) !important;color:var(--kt-c-text);line-height:1.9;display:block;position:relative}
.kt-bg-faq-body::before{content:"A.";position:absolute;left:24px;top:0;color:var(--kt-c-text-muted);font-weight:700;font-size:var(--kt-fs-body) !important;line-height:1.9}
/* FAQ回答内リンクの視認性（下線必須・ホバーで太く＝クリック可能と分かる・色は変えない） */
.kt-bg-faq-body a,.kt-bg-faq-body a:link,.kt-bg-faq-body a:visited,.kt-bg-faq-body a:hover,.kt-bg-faq-body a:focus,.kt-bg-faq-body a:active{color:var(--kt-c-text-strong) !important;text-decoration:underline !important;text-underline-offset:3px;text-decoration-thickness:1.5px;transition:text-decoration-thickness .18s ease,opacity .18s ease}
.kt-bg-faq-body a:hover,.kt-bg-faq-body a:focus-visible{text-decoration-thickness:3px !important;opacity:.75}

/* 末尾CTA(グレー背景・大型ボタン) */
.kt-bg-cta{background:#f4f5f6;padding:80px 24px;text-align:center}
.kt-bg-cta-wrap{max-width:880px;margin:0 auto}
.kt-bg-cta-label{font-size:var(--kt-fs-body) !important;color:var(--kt-c-text-strong);font-weight:700;letter-spacing:.2em;margin:0 0 16px}
.kt-bg-cta h2{font-size:var(--kt-fs-h2);font-weight:700;margin:0 0 32px;color:var(--kt-c-text-strong);line-height:1.6}
.kt-bg-cta-main{display:inline-block;background:var(--kt-c-bg-dark);color:#fff!important;padding:24px 80px;font-weight:700;font-size:var(--kt-fs-body);border-radius:2px;text-decoration:none!important;letter-spacing:.04em;transition:background .15s}
.kt-bg-cta-main:hover{opacity:.82}
.kt-bg-cta-tel{margin:32px 0 0;font-size:var(--kt-fs-body) !important;color:var(--kt-c-text)}
.kt-bg-cta-tel strong{font-size:var(--kt-fs-h2);color:var(--kt-c-text-strong);letter-spacing:.04em;font-weight:700;margin:0 8px}
.kt-bg-cta-tel-note{font-size:var(--kt-fs-btn-secondary) !important;color:var(--kt-c-text-sub)}
.kt-bg-cta-tel-faq{margin-left:24px;color:var(--kt-c-text-strong);text-decoration:none;border-left:1px solid #ccc;padding-left:24px}
.kt-bg-cta-disclaimer{font-size:var(--kt-fs-btn-secondary) !important;color:var(--kt-c-text-muted);margin:24px 0 0;line-height:1.8}

/* レスポンシブ */
@media (max-width:900px){
  .kt-bg-fv{padding:48px 20px 56px}
  .kt-bg-fv-h1{font-size:var(--kt-fs-h2)}
  .kt-bg-fv-cta-row{flex-direction:column;gap:12px}
  .kt-bg-btn-main,.kt-bg-btn-outline{width:100%}
  .kt-bg-facts{padding:0 16px 48px}
  .kt-bg-facts-box{padding:28px 24px}
  .kt-bg-facts-title{font-size:var(--kt-fs-h4);margin-bottom:18px}
  .kt-bg-facts-badge{flex-direction:column;gap:14px;padding:18px 20px;text-align:center}
  .kt-bg-facts-badge img{width:80px;height:80px}
  .kt-bg-facts-badge-text{align-items:center;text-align:center}
  .kt-bg-facts-prose{font-size:var(--kt-fs-body) !important;line-height:1.9}
  .kt-bg-section-title{font-size:var(--kt-fs-h3)}
  .kt-bg-worry,.kt-bg-overview,.kt-bg-flow,.kt-bg-cases,.kt-bg-price,.kt-bg-faq,.kt-bg-compare,.kt-bg-choice,.kt-bg-checklist{padding-bottom:72px}
  .kt-bg-choice-grid{grid-template-columns:1fr;gap:16px}
  .kt-bg-choice-card{padding:24px 22px}
  .kt-bg-overview{padding:48px 16px 72px}
  .kt-bg-overview h2{font-size:var(--kt-fs-h3)}
  .kt-bg-overview-h3{font-size:var(--kt-fs-h4);margin:32px 0 20px}
  .kt-bg-overview-img{margin-bottom:28px}
  .kt-bg-overview-feature{grid-template-columns:1fr;gap:20px;margin-top:32px}
  .kt-bg-overview-feature.reverse{grid-template-columns:1fr}
  .kt-bg-overview-feature.reverse .kt-bg-overview-feature-img{order:1}
  .kt-bg-overview-feature.reverse .kt-bg-overview-feature-text{order:2}
  .kt-bg-overview-feature-textonly{padding:20px 24px}
  .kt-bg-overview-feature-img{padding:12px}
  .kt-bg-overview-feature-text h4{font-size:var(--kt-fs-h4);margin-bottom:14px}
  .kt-bg-worry-box{padding:32px 24px}
  .kt-bg-flow-step{grid-template-columns:1fr;border-bottom:0}
  .kt-bg-flow-step-label{border-right:none;border-bottom:1px solid #e0e3e8;padding:16px 24px}
  .kt-bg-checklist{padding:56px 20px}
  .kt-bg-checklist-grid{grid-template-columns:1fr;gap:16px}
  .kt-bg-price-block{padding:24px 24px}
  .kt-bg-cta{padding:56px 20px}
  .kt-bg-cta h2{font-size:var(--kt-fs-lead)}
  .kt-bg-cta-main{padding:20px 40px;font-size:var(--kt-fs-body) !important;width:100%}
  .kt-bg-price-table,.kt-bg-compare-table{display:block;overflow-x:auto;white-space:nowrap}
  .kt-bg-price-cards{grid-template-columns:1fr;gap:20px;margin-top:24px}
  .kt-bg-vcards{grid-template-columns:1fr;gap:18px;margin-top:24px}
  .kt-bg-stance{padding:24px 22px}
  .kt-bg-price-card{padding:28px 22px}
  .kt-bg-price-range strong{font-size:21px}
  .kt-bg-inline-form{padding:40px 16px 48px}
}