:root{--color-brand-primary: #0F1B3D;--color-brand-primary-dark: #080F26;--color-brand-primary-mid: #1B2E5F;--color-brand-accent: #B81B2C;--color-brand-soft: #E6E2D6;--color-brand-gold: #C8A24A;--color-brand-gold-hi: #D9B868;--color-brand-gold-dark: #9C7E2E;--color-text-primary: #1A1D29;--color-text-secondary: #4A5163;--color-text-muted: #7B8194;--color-text-on-dark: #FFFFFF;--color-text-on-gold: #0F1B3D;--color-bg-base: #FFFFFF;--color-bg-subtle: #F7F8FA;--color-bg-warm: #F5F0E6;--color-bg-warm-soft: #FAF6EC;--color-bg-card: #FFFFFF;--color-bg-card-dark: #0F1B3D;--color-border: #E5E7EB;--color-border-strong: #CBD0DA;--color-border-gold: #C8A24A;--color-cat-account-bg: #0F4C81;--color-cat-account-fg: #FFFFFF;--color-cat-account-grad-from: #0F4C81;--color-cat-account-grad-to: #1E6BA8;--color-cat-basics-bg: #2B6CB0;--color-cat-basics-fg: #FFFFFF;--color-cat-basics-grad-from: #2B6CB0;--color-cat-basics-grad-to: #4A90D9;--color-cat-market-bg: #2F855A;--color-cat-market-fg: #FFFFFF;--color-cat-market-grad-from: #2F855A;--color-cat-market-grad-to: #48BB78;--color-cat-fees-bg: #B7791F;--color-cat-fees-fg: #FFFFFF;--color-cat-fees-grad-from: #B7791F;--color-cat-fees-grad-to: #D69E2E;--color-cat-tax-bg: #9B2C2C;--color-cat-tax-fg: #FFFFFF;--color-cat-tax-grad-from: #9B2C2C;--color-cat-tax-grad-to: #C53030;--color-cat-practice-bg: #6B46C1;--color-cat-practice-fg: #FFFFFF;--color-cat-practice-grad-from: #6B46C1;--color-cat-practice-grad-to: #8B5CF6;--color-info: #3182CE;--color-warning: #D69E2E;--color-danger: #C53030;--color-success: #2F855A;--font-heading-serif: "Noto Serif JP", "Yu Mincho", "Hiragino Mincho ProN", "Georgia", "Times New Roman", serif;--font-heading: "Noto Sans JP", "Yu Gothic UI", "Hiragino Sans", -apple-system, BlinkMacSystemFont, "Segoe UI", sans-serif;--font-body: "Noto Serif JP", "Yu Mincho", "Hiragino Mincho ProN", "Georgia", serif;--font-ui: "Noto Sans JP", "Yu Gothic UI", "Hiragino Sans", -apple-system, BlinkMacSystemFont, "Segoe UI", sans-serif;--font-mono: "JetBrains Mono", "Consolas", "Menlo", monospace;--text-display: 3.25rem;--text-display-tablet: 2.5rem;--text-display-mobile: 1.875rem;--text-h1: 2rem;--text-h1-mobile: 1.625rem;--text-h2: 1.5rem;--text-h2-mobile: 1.25rem;--text-h2-top: 2rem;--text-h2-top-mobile: 1.5rem;--text-h3: 1.25rem;--text-h4: 1.125rem;--text-body: 1rem;--text-body-lg: 1.125rem;--text-small: .875rem;--text-xs: .75rem;--leading-tight: 1.3;--leading-heading: 1.35;--leading-snug: 1.45;--leading-normal: 1.6;--leading-relaxed: 1.7;--leading-loose: 1.85;--space-1: 4px;--space-2: 8px;--space-3: 12px;--space-4: 16px;--space-5: 24px;--space-6: 32px;--space-7: 48px;--space-8: 64px;--space-9: 96px;--container-narrow: 720px;--container-default: 1080px;--container-wide: 1280px;--bp-sm: 640px;--bp-md: 768px;--bp-lg: 1024px;--bp-xl: 1280px;--radius-sm: 4px;--radius-md: 8px;--radius-lg: 12px;--radius-pill: 999px;--shadow-card: 0 1px 2px rgba(26, 29, 41, .04);--shadow-card-hover: 0 6px 18px rgba(26, 29, 41, .08);--header-height: 80px;--header-height-mobile: 60px;--transition-base: .16s ease-out}*,*:before,*:after{box-sizing:border-box}*{margin:0}html{-webkit-text-size-adjust:100%;-webkit-font-smoothing:antialiased;-moz-osx-font-smoothing:grayscale;scroll-behavior:smooth}body{font-family:var(--font-body);font-size:var(--text-body);line-height:var(--leading-loose);color:var(--color-text-primary);background-color:var(--color-bg-base);font-feature-settings:"palt"}img,picture,video,canvas,svg{display:block;max-width:100%;height:auto}input,button,textarea,select{font:inherit;color:inherit}button{background:none;border:0;padding:0;cursor:pointer}ul,ol{padding-left:0;list-style-position:inside}h1,h2,h3,h4,h5,h6{font-family:var(--font-heading);font-weight:700;color:var(--color-text-primary);line-height:var(--leading-heading);letter-spacing:.005em}p{line-height:var(--leading-loose)}a{color:var(--color-brand-primary);text-decoration:underline;text-decoration-thickness:1px;text-underline-offset:.18em;transition:color var(--transition-base)}a:hover{color:var(--color-brand-primary-dark)}a:focus-visible,button:focus-visible,[tabindex]:focus-visible{outline:2px solid var(--color-brand-primary);outline-offset:2px;border-radius:2px}::selection{background-color:var(--color-brand-soft);color:var(--color-text-primary)}.container-narrow{width:100%;max-width:var(--container-narrow);margin-inline:auto;padding-inline:var(--space-4)}.container-default{width:100%;max-width:var(--container-default);margin-inline:auto;padding-inline:var(--space-4)}.container-wide{width:100%;max-width:var(--container-wide);margin-inline:auto;padding-inline:var(--space-4)}@media(min-width:768px){.container-narrow,.container-default,.container-wide{padding-inline:var(--space-5)}}.sr-only{position:absolute;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap;border:0}.prose{font-family:var(--font-body);font-size:var(--text-body);line-height:var(--leading-loose);color:var(--color-text-primary)}.prose>*+*{margin-top:var(--space-4)}.prose h2{font-size:var(--text-h2-mobile);line-height:var(--leading-snug);margin-top:var(--space-7);margin-bottom:var(--space-4);padding-left:var(--space-4);border-left:4px solid var(--color-brand-primary)}@media(min-width:768px){.prose h2{font-size:var(--text-h2)}}.prose h3{font-size:var(--text-h3);line-height:var(--leading-snug);margin-top:var(--space-6);margin-bottom:var(--space-3);color:var(--color-text-primary)}.prose h4{font-size:var(--text-h4);margin-top:var(--space-5);margin-bottom:var(--space-3);color:var(--color-text-secondary)}.prose p{font-family:var(--font-body)}.prose a{color:var(--color-brand-primary);text-decoration:underline;text-decoration-thickness:1px;text-underline-offset:.2em}.prose a:hover{color:var(--color-brand-primary-dark);text-decoration-thickness:2px}.prose ul,.prose ol{padding-left:var(--space-5);margin-left:0;list-style-position:outside}.prose li+li{margin-top:var(--space-2)}.prose blockquote{margin:var(--space-5) 0;padding:var(--space-4);background-color:var(--color-brand-soft);border-left:4px solid var(--color-brand-primary);border-radius:0 var(--radius-md) var(--radius-md) 0;color:var(--color-text-primary)}.prose blockquote p{margin:0}.prose code{font-family:var(--font-mono);font-size:var(--text-small);background-color:var(--color-bg-subtle);padding:2px 6px;border-radius:var(--radius-sm)}.prose pre{font-family:var(--font-mono);background-color:var(--color-bg-subtle);border:1px solid var(--color-border);border-radius:var(--radius-md);padding:var(--space-4);overflow-x:auto;font-size:var(--text-small);line-height:var(--leading-normal)}.prose pre code{background:none;padding:0;border-radius:0}.prose .table-wrapper{overflow-x:auto;margin:var(--space-5) 0}.prose table{width:100%;border-collapse:collapse;font-size:var(--text-small);line-height:var(--leading-normal)}.prose th,.prose td{padding:var(--space-3) var(--space-4);text-align:left;border-bottom:1px solid var(--color-border);vertical-align:top}.prose th{background-color:var(--color-brand-soft);font-family:var(--font-heading);font-weight:700;border-bottom:2px solid var(--color-border-strong)}.prose tbody tr:nth-child(2n){background-color:var(--color-bg-subtle)}.prose hr{border:0;border-top:1px solid var(--color-border);margin:var(--space-7) 0}.prose img{border-radius:var(--radius-md);margin-block:var(--space-5)}@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}*,*:before,*:after{animation-duration:.01ms!important;animation-iteration-count:1!important;transition-duration:.01ms!important}}.site-header[data-astro-cid-3ef6ksr2]{position:sticky;top:0;z-index:100;background-color:var(--color-brand-primary);border-bottom:1px solid rgba(200,162,74,.18);height:var(--header-height-mobile);display:flex;align-items:center}@media(min-width:768px){.site-header[data-astro-cid-3ef6ksr2]{height:var(--header-height)}}.site-header__inner[data-astro-cid-3ef6ksr2]{display:flex;align-items:center;gap:var(--space-5);width:100%}.site-header__logo[data-astro-cid-3ef6ksr2]{display:inline-flex;align-items:center;gap:var(--space-2);text-decoration:none;color:var(--color-brand-gold);transition:opacity var(--transition-base);flex-shrink:0}.site-header__logo[data-astro-cid-3ef6ksr2]:hover{opacity:.85}.site-header__logo-img[data-astro-cid-3ef6ksr2]{width:36px;height:36px;object-fit:contain;flex-shrink:0}@media(min-width:768px){.site-header__logo-img[data-astro-cid-3ef6ksr2]{width:44px;height:44px}}.site-header__logo-text[data-astro-cid-3ef6ksr2]{display:inline-flex;flex-direction:column;line-height:1.1;gap:4px}.site-header__logo-name[data-astro-cid-3ef6ksr2]{display:inline-flex;align-items:baseline;gap:var(--space-2)}.site-header__logo-mark[data-astro-cid-3ef6ksr2]{font-family:var(--font-heading-serif);font-size:1.125rem;font-weight:900;letter-spacing:.06em;color:var(--color-brand-gold)}@media(min-width:768px){.site-header__logo-mark[data-astro-cid-3ef6ksr2]{font-size:1.375rem}}.site-header__logo-vn[data-astro-cid-3ef6ksr2]{font-family:var(--font-heading-serif);font-size:.875rem;font-weight:400;letter-spacing:.12em;color:var(--color-text-on-dark)}@media(min-width:768px){.site-header__logo-vn[data-astro-cid-3ef6ksr2]{font-size:1rem}}.site-header__logo-sub[data-astro-cid-3ef6ksr2]{font-family:var(--font-ui);font-size:.625rem;font-weight:400;letter-spacing:.04em;color:#ffffffa6;white-space:nowrap;display:none}@media(min-width:1280px){.site-header__logo-sub[data-astro-cid-3ef6ksr2]{display:inline}}.site-header__nav[data-astro-cid-3ef6ksr2]{display:none}@media(min-width:1024px){.site-header__nav[data-astro-cid-3ef6ksr2]{display:block;flex:1}.site-header__nav[data-astro-cid-3ef6ksr2] ul[data-astro-cid-3ef6ksr2]{display:flex;justify-content:center;gap:var(--space-5);list-style:none;padding:0;margin:0}}.site-header__nav-link[data-astro-cid-3ef6ksr2]{font-family:var(--font-ui);font-size:.875rem;font-weight:500;color:#ffffffeb;text-decoration:none;padding:var(--space-2) 0;border-bottom:2px solid transparent;transition:color var(--transition-base),border-color var(--transition-base);white-space:nowrap}.site-header__nav-link[data-astro-cid-3ef6ksr2]:hover,.site-header__nav-link[data-astro-cid-3ef6ksr2].is-active{color:var(--color-brand-gold);border-bottom-color:var(--color-brand-gold)}.site-header__cta[data-astro-cid-3ef6ksr2]{display:none}@media(min-width:1024px){.site-header__cta[data-astro-cid-3ef6ksr2]{display:inline-flex;align-items:center;background-color:var(--color-brand-gold);color:var(--color-text-on-gold);font-family:var(--font-ui);font-size:.875rem;font-weight:700;padding:var(--space-3) var(--space-5);border-radius:var(--radius-sm);text-decoration:none;letter-spacing:.02em;box-shadow:0 1px 2px #0f1b3d1f;transition:background-color var(--transition-base),transform var(--transition-base);white-space:nowrap;flex-shrink:0}.site-header__cta[data-astro-cid-3ef6ksr2]:hover{background-color:var(--color-brand-gold-hi);transform:translateY(-1px)}}.site-header__mobile[data-astro-cid-3ef6ksr2]{position:relative;margin-left:auto}@media(min-width:1024px){.site-header__mobile[data-astro-cid-3ef6ksr2]{display:none}}.site-header__mobile[data-astro-cid-3ef6ksr2]>summary[data-astro-cid-3ef6ksr2]{list-style:none;cursor:pointer;padding:var(--space-2);border-radius:var(--radius-sm)}.site-header__mobile[data-astro-cid-3ef6ksr2]>summary[data-astro-cid-3ef6ksr2]::-webkit-details-marker{display:none}.site-header__hamburger[data-astro-cid-3ef6ksr2]{display:inline-flex;flex-direction:column;justify-content:space-between;width:24px;height:18px}.site-header__hamburger[data-astro-cid-3ef6ksr2] span[data-astro-cid-3ef6ksr2]{display:block;height:2px;background-color:var(--color-brand-gold);border-radius:2px;transition:transform var(--transition-base),opacity var(--transition-base)}.site-header__mobile[data-astro-cid-3ef6ksr2][open] .site-header__hamburger[data-astro-cid-3ef6ksr2] span[data-astro-cid-3ef6ksr2]:nth-child(1){transform:translateY(8px) rotate(45deg)}.site-header__mobile[data-astro-cid-3ef6ksr2][open] .site-header__hamburger[data-astro-cid-3ef6ksr2] span[data-astro-cid-3ef6ksr2]:nth-child(2){opacity:0}.site-header__mobile[data-astro-cid-3ef6ksr2][open] .site-header__hamburger[data-astro-cid-3ef6ksr2] span[data-astro-cid-3ef6ksr2]:nth-child(3){transform:translateY(-8px) rotate(-45deg)}.site-header__mobile-nav[data-astro-cid-3ef6ksr2]{position:absolute;right:0;top:calc(100% + var(--space-3));min-width:240px;background-color:var(--color-bg-card);border:1px solid var(--color-border);border-radius:var(--radius-md);box-shadow:var(--shadow-card-hover);padding:var(--space-3)}.site-header__mobile-nav[data-astro-cid-3ef6ksr2] ul[data-astro-cid-3ef6ksr2]{list-style:none;padding:0;margin:0;display:flex;flex-direction:column;gap:var(--space-1)}.site-header__mobile-link[data-astro-cid-3ef6ksr2]{display:block;padding:var(--space-3) var(--space-4);border-radius:var(--radius-sm);color:var(--color-text-primary);text-decoration:none;font-family:var(--font-ui);font-size:.9375rem;font-weight:500}.site-header__mobile-link[data-astro-cid-3ef6ksr2]:hover,.site-header__mobile-link[data-astro-cid-3ef6ksr2].is-active{background-color:var(--color-brand-soft);color:var(--color-brand-primary)}.site-header__mobile-cta-wrapper[data-astro-cid-3ef6ksr2]{margin-top:var(--space-3);padding-top:var(--space-3);border-top:1px solid var(--color-border)}.site-header__mobile-cta[data-astro-cid-3ef6ksr2]{display:block;text-align:center;background-color:var(--color-brand-gold);color:var(--color-text-on-gold);font-family:var(--font-ui);font-size:.9375rem;font-weight:700;padding:var(--space-3) var(--space-4);border-radius:var(--radius-sm);text-decoration:none}.site-footer[data-astro-cid-sz7xmlte]{background-color:var(--color-brand-primary);color:var(--color-text-on-dark);padding-top:var(--space-8);margin-top:var(--space-9)}.site-footer__grid[data-astro-cid-sz7xmlte]{display:grid;grid-template-columns:1fr;gap:var(--space-7);padding-bottom:var(--space-7)}@media(min-width:768px){.site-footer__grid[data-astro-cid-sz7xmlte]{grid-template-columns:1.4fr 1fr 1.2fr;gap:var(--space-6)}}.site-footer__col--brand[data-astro-cid-sz7xmlte]{display:flex;flex-direction:column;gap:var(--space-4)}.site-footer__logo[data-astro-cid-sz7xmlte]{display:inline-flex;align-items:center;gap:var(--space-3);text-decoration:none;color:var(--color-brand-gold);align-self:flex-start}.site-footer__logo-img[data-astro-cid-sz7xmlte]{width:56px;height:56px;object-fit:contain;flex-shrink:0}.site-footer__logo-text[data-astro-cid-sz7xmlte]{display:inline-flex;flex-direction:column;line-height:1.1;gap:6px}.site-footer__logo-name[data-astro-cid-sz7xmlte]{display:inline-flex;align-items:baseline;gap:var(--space-2)}.site-footer__logo-mark[data-astro-cid-sz7xmlte]{font-family:var(--font-heading-serif);font-size:1.5rem;font-weight:900;letter-spacing:.06em;color:var(--color-brand-gold)}.site-footer__logo-vn[data-astro-cid-sz7xmlte]{font-family:var(--font-heading-serif);font-size:1.125rem;font-weight:400;letter-spacing:.12em;color:var(--color-text-on-dark)}.site-footer__logo-sub[data-astro-cid-sz7xmlte]{font-family:var(--font-ui);font-size:var(--text-xs);font-weight:400;letter-spacing:.04em;color:#ffffffa6}.site-footer__heading[data-astro-cid-sz7xmlte]{font-family:var(--font-ui);font-size:var(--text-small);font-weight:700;letter-spacing:.06em;color:var(--color-brand-gold);margin:0 0 var(--space-4) 0;text-transform:uppercase}.site-footer__heading--social[data-astro-cid-sz7xmlte]{margin-top:var(--space-6)}.site-footer__list[data-astro-cid-sz7xmlte]{list-style:none;padding:0;margin:0;display:flex;flex-direction:column;gap:var(--space-3)}.site-footer__list[data-astro-cid-sz7xmlte] a[data-astro-cid-sz7xmlte]{font-family:var(--font-ui);font-size:var(--text-small);color:#ffffffd9;text-decoration:none;transition:color var(--transition-base)}.site-footer__list[data-astro-cid-sz7xmlte] a[data-astro-cid-sz7xmlte]:hover{color:var(--color-brand-gold)}.site-footer__social[data-astro-cid-sz7xmlte]{list-style:none;padding:0;margin:0;display:flex;gap:var(--space-3)}.site-footer__social[data-astro-cid-sz7xmlte] a[data-astro-cid-sz7xmlte]{display:inline-flex;align-items:center;justify-content:center;width:38px;height:38px;border-radius:var(--radius-pill);background-color:#ffffff14;color:#ffffffd9;transition:background-color var(--transition-base),color var(--transition-base)}.site-footer__social[data-astro-cid-sz7xmlte] a[data-astro-cid-sz7xmlte]:hover{background-color:var(--color-brand-gold);color:var(--color-text-on-gold)}.site-footer__bottom[data-astro-cid-sz7xmlte]{border-top:1px solid rgba(255,255,255,.12);padding-top:var(--space-5);padding-bottom:var(--space-6);display:flex;flex-direction:column;gap:var(--space-3)}@media(min-width:768px){.site-footer__bottom[data-astro-cid-sz7xmlte]{flex-direction:row;justify-content:space-between;align-items:flex-start}}.site-footer__copyright[data-astro-cid-sz7xmlte],.site-footer__notice[data-astro-cid-sz7xmlte]{font-family:var(--font-ui);font-size:var(--text-xs);color:#ffffffa6;line-height:var(--leading-relaxed);margin:0}.site-footer__notice[data-astro-cid-sz7xmlte]{max-width:60ch}.skip-link[data-astro-cid-37fxchfa]{position:absolute;left:var(--space-4);top:var(--space-4);background-color:var(--color-brand-primary);color:var(--color-text-on-dark);padding:var(--space-2) var(--space-4);border-radius:var(--radius-sm);text-decoration:none;transform:translateY(-200%);transition:transform var(--transition-base);z-index:1000}.skip-link[data-astro-cid-37fxchfa]:focus{transform:translateY(0)}main[data-astro-cid-37fxchfa]{min-height:calc(100vh - var(--header-height) - 200px)}