/*
Theme Name: 久保田会計士税理士事務所
Theme URI: https://kubota-tax.example.com
Author: 久保田会計士税理士事務所
Description: 久保田会計士税理士事務所のコーポレートサイト用WordPressテーマ。
Version: 1.2
License: GNU General Public License v2 or later
License URI: https://www.gnu.org/licenses/gpl-2.0.html
Text Domain: kubota-accounting
*/

:root{
  --main-color:#1c4e80;
  --main-dark:#123a61;
  --sub-color:#c9a227;
  --bg-cream:#f7f6f0;
  --bg-warm:#edf1f5;
  --text-dark:#1b2733;
  --text-sub:#5c6b78;
  --white:#ffffff;
}
*{margin:0;padding:0;box-sizing:border-box;}
body{
  font-family:"M PLUS Rounded 1c","Hiragino Maru Gothic ProN","Hiragino Sans","Yu Gothic",Meiryo,sans-serif;
  color:var(--text-dark);
  background:var(--bg-cream);
  line-height:1.8;
}
a{text-decoration:none;color:inherit;}
ul{list-style:none;}
img{max-width:100%;display:block;}

/* Header */
header{
  position:sticky;top:0;z-index:100;
  background:rgba(253,248,242,0.95);
  backdrop-filter:blur(6px);
  border-bottom:1px solid #dbe3ea;
}
.header-inner{
  max-width:1100px;margin:0 auto;
  display:flex;align-items:center;justify-content:space-between;
  padding:16px 24px;
  gap:16px;
}
.logo{
  font-size:1.15rem;font-weight:700;color:var(--main-dark);
  display:flex;align-items:center;gap:8px;
}
.logo-mark{
  width:36px;height:36px;border-radius:50%;
  background:var(--main-color);
  color:#fff;display:flex;align-items:center;justify-content:center;
  font-size:0.9rem;font-weight:700;flex-shrink:0;
}
nav ul{display:flex;gap:22px;}
nav a{
  font-size:0.92rem;font-weight:600;color:var(--text-sub);
  padding:6px 2px;border-bottom:2px solid transparent;
  transition:all .2s;
  white-space:nowrap;
}
nav a:hover{color:var(--main-dark);border-bottom-color:var(--main-color);}
.nav-toggle{display:none;font-size:1.6rem;background:none;border:none;color:var(--main-dark);cursor:pointer;}

/* Language switcher */
.lang-switch{
  display:flex;align-items:center;gap:4px;flex-shrink:0;
}
.lang-switch a{
  font-size:0.78rem;font-weight:700;color:var(--text-sub);
  padding:5px 10px;border-radius:14px;
  border:1px solid #dbe3ea;
  transition:all .2s;
}
.lang-switch a:hover{color:var(--main-dark);border-color:var(--main-color);}
.lang-switch a.active{background:var(--main-color);color:#fff;border-color:var(--main-color);}

/* Hero */
.hero{
  background:linear-gradient(135deg,var(--bg-warm) 0%,var(--bg-cream) 100%);
  padding:90px 24px 80px;
  text-align:center;
}
.hero-eyebrow{
  display:inline-block;
  background:var(--sub-color);
  color:#fff;font-size:0.78rem;font-weight:700;
  padding:5px 16px;border-radius:20px;letter-spacing:.05em;
  margin-bottom:20px;
}
.hero h1{
  font-size:2.3rem;font-weight:700;color:var(--text-dark);
  margin-bottom:18px;line-height:1.5;
}
.hero h1 span{color:var(--main-color);}
.hero p{
  max-width:600px;margin:0 auto 32px;
  color:var(--text-sub);font-size:1rem;
}
.btn{
  display:inline-block;
  background:var(--main-color);color:#fff;
  padding:14px 36px;border-radius:30px;
  font-weight:700;font-size:0.95rem;
  box-shadow:0 8px 20px rgba(28,78,128,0.3);
  transition:transform .2s, box-shadow .2s;
}
.btn:hover{transform:translateY(-2px);box-shadow:0 10px 24px rgba(28,78,128,0.4);}
.btn-outline{
  background:transparent;border:2px solid var(--main-color);color:var(--main-dark);
  box-shadow:none;margin-left:12px;
}
.btn-outline:hover{background:var(--main-color);color:#fff;}

/* Section common */
section{padding:80px 24px;}
.section-inner{max-width:1100px;margin:0 auto;}
.section-head{text-align:center;margin-bottom:56px;}
.section-tag{
  color:var(--main-color);font-weight:700;font-size:0.85rem;
  letter-spacing:.08em;margin-bottom:10px;display:block;
}
.section-head h2{font-size:1.8rem;font-weight:700;}
.section-head p{color:var(--text-sub);margin-top:14px;max-width:560px;margin-left:auto;margin-right:auto;}

/* Vision */
.vision{background:var(--white);}
.vision-grid{
  display:grid;grid-template-columns:1fr 1fr;gap:48px;align-items:center;
}
.vision-text h3{font-size:1.4rem;margin-bottom:16px;color:var(--main-dark);}
.vision-text p{color:var(--text-sub);margin-bottom:16px;}
.vision-values{
  display:grid;gap:20px;
}
.value-card{
  background:var(--bg-warm);border-radius:16px;padding:24px 26px;
  border-left:4px solid var(--main-color);
}
.value-card h4{font-size:1.05rem;margin-bottom:8px;color:var(--text-dark);}
.value-card p{font-size:0.9rem;color:var(--text-sub);}

/* Profile */
.profile{background:var(--white);}
.profile-grid{
  display:grid;grid-template-columns:280px 1fr;gap:48px;align-items:start;
}
.profile-photo{
  width:100%;aspect-ratio:1/1;border-radius:20px;
  object-fit:cover;
}
.profile-name-card{margin-top:20px;text-align:center;}
.profile-name-card .nickname{color:var(--main-dark);font-weight:700;font-size:1.05rem;}
.profile-name-card .realname{color:var(--text-sub);font-size:0.88rem;margin-top:4px;}
.profile-name-card .base{color:var(--text-sub);font-size:0.8rem;margin-top:8px;}
.profile-text p{color:var(--text-sub);margin-bottom:16px;}
.profile-block{margin-top:32px;}
.profile-block h4{font-size:1.1rem;margin-bottom:14px;color:var(--main-dark);}
.profile-list{display:grid;gap:12px;}
.profile-list li{
  display:flex;gap:10px;align-items:flex-start;
  background:var(--bg-warm);border-radius:12px;padding:14px 18px;
  font-size:0.9rem;color:var(--text-dark);
}
.profile-list li::before{content:"\2713";color:var(--main-color);font-weight:700;flex-shrink:0;}
.area-strip{
  margin-top:32px;background:var(--bg-warm);border-radius:16px;
  padding:22px 26px;display:flex;gap:16px;align-items:flex-start;
}
.area-strip .info-icon{
  width:36px;height:36px;border-radius:50%;background:var(--main-color);color:#fff;
  display:flex;align-items:center;justify-content:center;flex-shrink:0;font-size:1rem;
}
.area-strip h4{font-size:1rem;margin-bottom:4px;}
.area-strip p{font-size:0.88rem;color:var(--text-sub);}

/* Services */
.services{background:var(--bg-warm);}
.service-grid{
  display:grid;grid-template-columns:repeat(2,1fr);gap:28px;
}
.service-card{
  background:var(--white);border-radius:18px;padding:32px 28px;
  box-shadow:0 6px 18px rgba(20,45,75,0.07);
  transition:transform .2s, box-shadow .2s;
}
.service-card:hover{transform:translateY(-6px);box-shadow:0 12px 26px rgba(20,45,75,0.12);}
.service-icon{
  width:52px;height:52px;border-radius:14px;
  background:var(--main-color);
  display:flex;align-items:center;justify-content:center;
  font-size:1.4rem;color:#fff;margin-bottom:18px;
}
.service-card h3{font-size:1.15rem;margin-bottom:10px;}
.service-card > p{font-size:0.9rem;color:var(--text-sub);margin-bottom:16px;}
.service-card ul{display:grid;gap:8px;}
.service-card ul li{
  font-size:0.88rem;color:var(--text-sub);padding-left:18px;position:relative;
}
.service-card ul li::before{
  content:"";position:absolute;left:0;top:9px;width:6px;height:6px;border-radius:50%;
  background:var(--main-color);
}
.service-note{
  margin-top:28px;background:var(--white);border-radius:14px;padding:18px 24px;
  font-size:0.88rem;color:var(--text-sub);border-left:4px solid var(--sub-color);
}
.service-sub-title{
  font-size:1.05rem;font-weight:700;color:var(--main-dark);
  margin:44px 0 22px;text-align:center;
}
.service-grid-sub{
  display:grid;grid-template-columns:repeat(3,1fr);gap:20px;
}
.service-card-sm{
  background:var(--white);border-radius:16px;padding:24px 22px;
  box-shadow:0 6px 18px rgba(20,45,75,0.07);
  transition:transform .2s, box-shadow .2s;
}
.service-card-sm:hover{transform:translateY(-4px);box-shadow:0 10px 22px rgba(20,45,75,0.12);}
.service-card-sm .service-icon{
  width:44px;height:44px;border-radius:12px;font-size:1.2rem;margin-bottom:14px;
}
.service-card-sm h3{font-size:1rem;margin-bottom:8px;}
.service-card-sm p{font-size:0.86rem;color:var(--text-sub);}

/* Foreign nationals business-setup section */
.foreign-setup{background:var(--white);}
.foreign-setup .section-inner{
  background:linear-gradient(135deg,var(--main-color),var(--main-dark));
  border-radius:24px;padding:56px 48px;color:#fff;
  display:grid;grid-template-columns:1.3fr 1fr;gap:48px;align-items:center;
}
.foreign-setup .section-tag{color:var(--sub-color);}
.foreign-setup h2{font-size:1.7rem;font-weight:700;margin-bottom:16px;color:#fff;}
.foreign-setup p{color:rgba(255,255,255,0.88);margin-bottom:14px;font-size:0.95rem;}
.foreign-setup .profile-list li{
  background:rgba(255,255,255,0.1);color:#fff;
}
.foreign-setup .profile-list li::before{color:var(--sub-color);}
.foreign-setup-langs{
  background:rgba(255,255,255,0.08);border-radius:18px;padding:28px 26px;
}
.foreign-setup-langs h4{font-size:1rem;margin-bottom:16px;color:#fff;}
.foreign-lang-links{display:grid;gap:12px;}
.foreign-lang-links a{
  display:flex;align-items:center;justify-content:space-between;
  background:#fff;color:var(--main-dark);font-weight:700;font-size:0.92rem;
  padding:13px 18px;border-radius:12px;transition:transform .2s;
}
.foreign-lang-links a:hover{transform:translateX(4px);}
.foreign-lang-links a span.arrow{color:var(--sub-color);}

/* Testimonials */
.testimonials{background:var(--white);}
.testi-grid{
  display:grid;grid-template-columns:repeat(3,1fr);gap:28px;
}
.testi-card{
  background:var(--bg-cream);border-radius:18px;padding:30px 26px;
  position:relative;
}
.testi-quote{font-size:2.2rem;color:var(--main-color);line-height:1;margin-bottom:6px;font-weight:700;}
.testi-stars{color:var(--sub-color);font-size:0.85rem;letter-spacing:2px;margin-bottom:10px;}
.testi-card p{color:var(--text-sub);font-size:0.9rem;margin-bottom:20px;}
.testi-card .testi-tag{
  display:inline-block;background:var(--bg-warm);color:var(--main-dark);
  font-size:0.72rem;font-weight:700;padding:3px 10px;border-radius:10px;margin-top:6px;
}
.testi-person{display:flex;align-items:center;gap:12px;}
.testi-avatar{
  width:42px;height:42px;border-radius:50%;
  background:var(--sub-color);color:#fff;
  display:flex;align-items:center;justify-content:center;font-weight:700;font-size:0.9rem;flex-shrink:0;
}
.testi-person .name{font-weight:700;font-size:0.9rem;}
.testi-person .role{font-size:0.78rem;color:var(--text-sub);}

/* Contact */
.contact{background:var(--bg-warm);}
.contact-grid{
  display:grid;grid-template-columns:1fr 1.2fr;gap:48px;
}
.contact-info{
  background:var(--main-color);color:#fff;border-radius:20px;padding:40px 34px;
}
.contact-info h3{font-size:1.25rem;margin-bottom:24px;}
.info-item{display:flex;gap:14px;margin-bottom:22px;align-items:flex-start;}
.info-icon{
  width:36px;height:36px;border-radius:50%;background:rgba(255,255,255,0.2);
  display:flex;align-items:center;justify-content:center;flex-shrink:0;font-size:1rem;
}
.info-item .label{font-size:0.78rem;opacity:.85;margin-bottom:2px;}
.info-item .value{font-weight:700;font-size:0.95rem;}
.contact-form{
  background:var(--white);border-radius:20px;padding:40px 34px;
  box-shadow:0 6px 18px rgba(20,45,75,0.07);
}
.form-row{display:grid;grid-template-columns:1fr 1fr;gap:16px;margin-bottom:16px;}
.form-group{margin-bottom:16px;}
.form-group label{display:block;font-size:0.85rem;font-weight:700;margin-bottom:6px;color:var(--text-dark);}
.form-group input, .form-group select, .form-group textarea{
  width:100%;padding:12px 14px;border:1px solid #d4dde4;border-radius:10px;
  font-family:inherit;font-size:0.9rem;background:var(--bg-cream);
}
.form-group textarea{resize:vertical;min-height:110px;}
.form-note{font-size:0.78rem;color:var(--text-sub);margin-bottom:18px;}
.submit-btn{
  width:100%;background:var(--main-color);color:#fff;border:none;
  padding:15px;border-radius:30px;font-weight:700;font-size:0.95rem;cursor:pointer;
  transition:background .2s;
}
.submit-btn:hover{background:var(--main-dark);}

/* Google Form embed */
.form-embed{width:100%;min-height:640px;border:none;border-radius:12px;display:block;}
.form-placeholder{
  min-height:500px;border:2px dashed #c3d0da;border-radius:16px;
  display:flex;flex-direction:column;align-items:center;justify-content:center;
  text-align:center;padding:40px 28px;background:var(--bg-warm);gap:14px;
}
.form-placeholder .ph-icon{
  width:56px;height:56px;border-radius:50%;background:var(--main-color);color:#fff;
  display:flex;align-items:center;justify-content:center;font-size:1.5rem;
}
.form-placeholder h4{font-size:1.05rem;color:var(--text-dark);}
.form-placeholder p{font-size:0.85rem;color:var(--text-sub);max-width:360px;}
.form-placeholder code{
  background:var(--white);padding:2px 8px;border-radius:6px;font-size:0.8rem;color:var(--main-dark);
}

/* Footer */
footer{
  background:#0f2438;color:#dbe4ec;padding:44px 24px 26px;text-align:center;
}
footer .logo{color:#fff;justify-content:center;margin-bottom:14px;}
footer p{font-size:0.85rem;color:#8ea3b3;}
footer .foot-links{display:flex;justify-content:center;gap:22px;margin:16px 0;font-size:0.85rem;}

@media (max-width:1180px){
  .header-inner{flex-wrap:wrap;row-gap:10px;}
  nav{position:fixed;top:68px;left:0;right:0;background:var(--bg-cream);
    box-shadow:0 8px 16px rgba(0,0,0,0.08);display:none;}
  nav.open{display:block;}
  nav ul{flex-direction:column;padding:20px;gap:0;}
  nav ul li{border-bottom:1px solid #dbe3ea;}
  nav ul li a{display:block;padding:14px 4px;}
  .nav-toggle{display:block;}
}

@media (max-width:860px){
  .vision-grid, .contact-grid, .profile-grid{grid-template-columns:1fr;}
  .service-grid, .testi-grid, .service-grid-sub{grid-template-columns:1fr;}
  .foreign-setup .section-inner{grid-template-columns:1fr;padding:36px 26px;}
  .profile-photo{max-width:200px;margin:0 auto;}
  .form-row{grid-template-columns:1fr;}
  .hero h1{font-size:1.7rem;}
  section{padding:60px 20px;}
}