@charset "UTF-8";
:root{--navy:#102b49;--deep:#091d33;--blue:#254c71;--gold:#c69d62;--amber:#f5ad00;--ink:#202d3a;--muted:#667686;--paper:#fff;--pale:#f4f6f8;--line:#dce3e9;--serif:"Yu Mincho","Hiragino Mincho ProN","Noto Serif JP",serif;--sans:"Yu Gothic","Hiragino Kaku Gothic ProN","Meiryo",sans-serif}
*{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:86px}body{margin:0;color:var(--ink);background:var(--paper);font:15px/1.9 var(--sans);-webkit-font-smoothing:antialiased}a{color:inherit;text-decoration:none}.container{width:min(1120px,calc(100% - 48px));margin-inline:auto}.skip-link{position:absolute;left:-9999px;top:0;z-index:20;background:#fff;padding:10px}.skip-link:focus{left:10px}.site-header{position:relative;z-index:3;background:#fff;border-bottom:1px solid #102b4914}.header-inner{min-height:82px;display:flex;align-items:center;justify-content:space-between;gap:24px}.brand{display:flex;align-items:center;gap:12px;color:var(--navy)}.brand-mark{display:grid;place-items:center;width:43px;height:43px;background:var(--navy);color:#fff;font:23px var(--serif)}.brand-copy strong{display:block;font-size:14px;letter-spacing:.04em}.brand-copy small{display:block;margin-top:3px;color:#8190a0;font:8px Arial,sans-serif;letter-spacing:.18em}.main-nav{display:flex;align-items:center;gap:27px;color:#394b5d;font-size:12px}.main-nav a:hover,.text-link:hover,.profile-link:hover{color:#a4783f}.nav-cta{padding:10px 15px;background:var(--navy);color:#fff!important}.nav-cta span{margin-left:8px;color:#d8bd94}.hero{position:relative;overflow:hidden;background:var(--navy);color:#fff}.hero-grid{position:absolute;inset:0 0 0 48%;opacity:.2;background-image:linear-gradient(#fff2 1px,transparent 1px),linear-gradient(90deg,#fff2 1px,transparent 1px);background-size:54px 54px;mask-image:linear-gradient(90deg,transparent,#000 18%)}.hero-inner{position:relative;min-height:570px;display:grid;grid-template-columns:1.15fr .65fr;align-items:center;gap:70px;padding-block:55px}.hero-copy{padding-block:15px}.eyebrow{margin:0 0 18px;color:#d8bd94;font:10px Arial,sans-serif;letter-spacing:.23em}.eyebrow span{display:inline-block;width:23px;height:1px;margin-right:9px;vertical-align:middle;background:#c69d62}.eyebrow-dark{color:#a4783f}.hero h1{margin:0;font:500 clamp(39px,5.2vw,62px)/1.55 var(--serif);letter-spacing:.08em}.hero h1 em{color:#e0c394;font-style:normal}.hero-lead{margin:20px 0 27px;color:#dce5ed;font-size:14px;line-height:2.1}.button{display:inline-flex;align-items:center;gap:35px;padding:11px 17px;font-size:12px;letter-spacing:.05em}.button-light{background:#fff;color:var(--navy)}.button-light span{color:#a4783f;font-size:18px}.mf-card{max-width:330px;margin-left:auto;padding:28px 30px;border:1px solid #d8bd9466;background:#fff0}.mf-card-title{margin:0;color:#fff;font:500 23px/1.6 var(--serif);letter-spacing:.08em}.mf-card-copy{margin:14px 0 20px;color:#d2dce5;font-size:12px}.mf-card>a{display:flex;justify-content:space-between;border-top:1px solid #ffffff38;padding-top:13px;color:#e0c394;font-size:12px}.hero-location{position:absolute;right:0;bottom:22px;margin:0;color:#bdc9d4;font:9px Arial,sans-serif;letter-spacing:.2em}.section{padding:96px 0}.intro-grid{display:grid;grid-template-columns:1fr 1fr;gap:80px}.section h2{margin:0;color:var(--navy);font:500 34px/1.65 var(--serif);letter-spacing:.07em}.intro-copy{padding-top:24px;color:#5d6c7b;font-size:14px}.intro-copy p{margin:0 0 14px}.text-link{display:inline-flex;gap:28px;margin-top:10px;padding-bottom:5px;border-bottom:1px solid #aeb8c2;color:var(--navy);font-size:12px}.text-link span{color:#a4783f}.feature-grid{display:grid;grid-template-columns:repeat(3,1fr);margin-top:65px;border-block:1px solid var(--line)}.feature{padding:26px 28px 30px;border-right:1px solid var(--line)}.feature:first-child{padding-left:0}.feature:last-child{border:0}.feature-number{display:block;color:#a4783f;font:11px Arial,sans-serif;letter-spacing:.12em}.feature-mark{display:grid;place-items:center;width:44px;height:44px;margin:16px 0 12px;border:1px solid #d8c4a6;color:var(--navy);font:20px var(--serif)}.feature h3{margin:0 0 7px;color:var(--navy);font-size:15px}.feature p{margin:0;color:var(--muted);font-size:12px}.greeting{background:var(--pale)}.greeting-grid{display:grid;grid-template-columns:.9fr 1fr;align-items:center;gap:80px}.greeting-visual{position:relative;display:grid;place-items:center;min-height:330px;border:1px solid #c7d0d9;background:linear-gradient(145deg,#173c60,#0c2340);color:#e0c394}.greeting-visual:before,.greeting-visual:after{position:absolute;content:"";width:210px;height:210px;border:1px solid #e0c39455;border-radius:50%}.greeting-visual:after{width:270px;height:270px}.greeting-visual span{z-index:1;font:110px var(--serif)}.greeting-visual small{position:absolute;bottom:17px;left:20px;color:#e0c394;font:9px Arial,sans-serif;letter-spacing:.2em}.greeting-grid h2{font-size:30px}.body-copy{margin:18px 0;color:#5d6c7b;font-size:13px}.signature{margin:24px 0 0;color:var(--navy);font:22px var(--serif)}.signature small{margin-left:12px;color:var(--muted);font:12px var(--sans)}.services{background:#fff}.section-heading-row{display:flex;align-items:end;justify-content:space-between;margin-bottom:38px}.section-heading-row>p{margin:0 0 5px;color:var(--muted);font-size:12px}.service-list{border-top:1px solid #ccd5dd}.service-item{display:grid;grid-template-columns:55px 1fr 24px;gap:20px;align-items:start;padding:25px 12px;border-bottom:1px solid #ccd5dd}.service-number{padding-top:4px;color:#a4783f;font:12px Arial,sans-serif;letter-spacing:.1em}.service-item h3{margin:0 0 7px;color:var(--navy);font:500 21px var(--serif)}.service-item p{margin:0 0 12px;color:var(--muted);font-size:12px}.service-tag{display:inline-block;padding:3px 10px;border:1px solid #d9e0e6;color:#6f7c89;font-size:10px}.service-arrow{color:#a4783f;font-size:20px}.price-note{display:flex;gap:20px;align-items:baseline;margin-top:23px;color:#667686;font-size:12px}.price-note span{flex:none;color:#9a713d;font-weight:700}.price-note p{margin:0}.profile{background:var(--navy);color:#fff}.profile-grid{display:grid;grid-template-columns:.9fr 1fr;align-items:center;gap:75px}.profile-emblem{position:relative;display:grid;place-items:center;min-height:350px;border:1px solid #d8bd9455;background:linear-gradient(145deg,#173c60,#0b2038);color:#e0c394}.profile-emblem:before,.profile-emblem:after{position:absolute;content:"";width:190px;height:190px;border:1px solid #d8bd9440;border-radius:50%}.profile-emblem:after{width:250px;height:250px}.profile-emblem span{z-index:1;font:115px var(--serif)}.profile-emblem small{position:absolute;bottom:17px;left:20px;font:9px Arial,sans-serif;letter-spacing:.2em}.profile-copy h2{color:#fff}.profile-name{margin:24px 0 9px;font:24px var(--serif)}.profile-copy>p:not(.eyebrow):not(.profile-name){color:#d7e0e8;font-size:13px}.profile-facts{margin:20px 0 0;border-top:1px solid #ffffff38}.profile-facts div{display:grid;grid-template-columns:120px 1fr;padding:10px 0;border-bottom:1px solid #ffffff38;font-size:12px}.profile-facts dt{color:#d8bd94}.profile-facts dd{margin:0;color:#e6ebef}.profile-link{display:inline-flex;gap:24px;margin-top:20px;padding-bottom:5px;border-bottom:1px solid #ffffff70;color:#e0c394;font-size:12px}.contact{background:var(--pale)}.contact-grid{display:grid;grid-template-columns:.82fr 1fr;align-items:start;gap:70px}.contact-intro{padding-top:18px}.contact-intro h2{font-size:34px}.contact-intro>p:not(.eyebrow){color:var(--muted);font-size:13px}.contact-warning{margin-top:28px;padding:14px;background:#e9edf1;font-size:11px!important}.contact-card{overflow:hidden;border:1px solid var(--line);background:#fff}.contact-card-title{display:flex;align-items:center;gap:10px;margin:0;padding:15px 25px;background:var(--amber);color:var(--navy);font-size:15px;font-weight:700}.contact-card-title span{font:23px Arial,sans-serif}.contact-card form{padding:20px 25px 25px}.form-field{display:block;margin:0 0 14px;color:var(--navy);font-size:12px}.required,.optional{margin-left:7px;padding:2px 6px;border:1px solid #d8bd94;color:#8b6e47;font-size:9px}.optional{border-color:#dfe5ea;color:#74818e}.form-field input,.form-field select,.form-field textarea{display:block;width:100%;margin-top:6px;padding:10px 11px;border:1px solid #cfd7df;border-radius:0;background:#fff;color:var(--ink);font:13px var(--sans)}.form-field textarea{min-height:110px;resize:vertical}.form-field input:focus,.form-field select:focus,.form-field textarea:focus{outline:2px solid #b9996e;outline-offset:1px}.privacy-note{padding:12px;background:#f4f6f8;color:#687684;font-size:10px;line-height:1.8}.privacy-note a{text-decoration:underline;text-underline-offset:3px}.form-submit{display:flex;justify-content:space-between;align-items:center;width:100%;padding:13px 17px;border:0;background:var(--navy);color:#fff;font:12px var(--sans);letter-spacing:.08em;cursor:pointer}.form-submit span{color:#d8bd94;font-size:18px}.honeypot{position:absolute;width:1px;height:1px;overflow:hidden;clip:rect(0 0 0 0);margin:-1px;padding:0;border:0}.site-footer{background:var(--deep);color:#fff}.footer-main{display:flex;align-items:center;justify-content:space-between;padding:25px 0}.brand-footer{color:#fff}.brand-footer .brand-mark{background:#fff;color:var(--navy)}.brand-footer .brand-copy small{color:#aab7c4}.back-top{color:#d8bd94;font-size:11px}.footer-bottom{display:flex;justify-content:space-between;gap:15px;padding:14px 0;border-top:1px solid #ffffff26;color:#aab7c4;font-size:10px}.footer-bottom a{color:#d8bd94;text-decoration:underline;text-underline-offset:3px}
@media(max-width:850px){.main-nav{gap:14px;font-size:11px}.hero-inner{gap:35px}.intro-grid,.greeting-grid,.profile-grid,.contact-grid{gap:38px}.contact-grid{grid-template-columns:.8fr 1fr}}
@media(max-width:650px){html{scroll-padding-top:68px}.container{width:calc(100% - 36px)}.header-inner{min-height:auto;display:block;padding:12px 0 0}.brand-mark{width:36px;height:36px;font-size:20px}.brand-copy strong{font-size:12px}.brand-copy small{font-size:7px}.main-nav{gap:20px;overflow-x:auto;white-space:nowrap;margin:10px -18px 0;padding:0 18px 10px;font-size:10px}.nav-cta{padding:6px 10px}.hero-inner{min-height:620px;display:flex;flex-direction:column;align-items:stretch;justify-content:center;gap:25px;padding:50px 0 56px}.hero-copy{padding:0}.hero h1{font-size:clamp(35px,9vw,46px)}.hero-lead{font-size:12px}.mf-card{width:100%;max-width:none;margin:0;padding:17px 20px}.mf-card-title{font-size:19px}.mf-card-copy{margin:7px 0 12px}.hero-location{bottom:16px}.section{padding:68px 0}.intro-grid,.greeting-grid,.profile-grid,.contact-grid{grid-template-columns:1fr;gap:24px}.section h2,.contact-intro h2{font-size:28px}.intro-copy{padding:0;font-size:13px}.feature-grid{grid-template-columns:1fr;margin-top:36px}.feature,.feature:first-child{padding:18px 0;border-right:0;border-bottom:1px solid var(--line)}.feature:last-child{border-bottom:0}.feature-mark{margin:10px 0}.greeting-visual{min-height:230px}.greeting-visual:before{width:150px;height:150px}.greeting-visual:after{width:195px;height:195px}.greeting-visual span{font-size:80px}.section-heading-row{display:block;margin-bottom:24px}.section-heading-row>p{margin-top:10px}.service-item{grid-template-columns:34px 1fr 18px;gap:10px;padding:19px 0}.service-item h3{font-size:17px}.price-note{display:block}.price-note p{margin-top:5px}.profile-emblem{min-height:220px}.profile-emblem:before{width:140px;height:140px}.profile-emblem:after{width:180px;height:180px}.profile-emblem span{font-size:78px}.profile-copy h2{font-size:26px}.profile-facts div{grid-template-columns:100px 1fr}.contact-intro{padding:0}.contact-grid{gap:25px}.contact-card-title{padding:14px 18px}.contact-card form{padding:18px 18px 21px}.footer-main{align-items:flex-start;gap:12px}.back-top{white-space:nowrap;margin-top:8px;font-size:10px}.footer-bottom{font-size:9px}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}}

/* Navigation emphasis and Money Forward registration link badge */
.nav-greeting{display:inline-flex;align-items:center;gap:8px;padding:8px 13px;border:1px solid #d9c5a6;color:var(--navy);font-weight:700}
.nav-greeting span{color:#a4783f;font-size:16px}
.nav-greeting:hover,.nav-greeting:focus-visible{background:#f4f6f8;outline:2px solid #c69d62;outline-offset:2px}
.mf-member-badge{display:flex;align-items:center;gap:13px;padding:15px 14px;border:1px solid #d8bd9466;background:#fff;color:#fff}
.mf-badge-mark{display:grid;place-items:center;flex:none;width:42px;height:42px;background:#fff;color:#102b49;font:700 25px Arial,sans-serif;letter-spacing:-.08em}
.mf-badge-copy{display:grid;gap:3px;min-width:0}
.mf-badge-copy strong{font:600 17px/1.2 Arial,sans-serif;letter-spacing:-.04em}
.mf-badge-copy small{color:#e0c394;font:9px/1.5 var(--sans);letter-spacing:.08em}
.mf-badge-arrow{margin-left:auto;color:#e0c394;font-size:19px}
.mf-member-badge:hover,.mf-member-badge:focus-visible{outline:2px solid #e0c394;outline-offset:3px}
.mf-card-banner{padding:14px;}
.mf-card-banner>a{display:block;line-height:0}
.mf-card-banner img{display:block;width:100%;max-width:300px;height:auto;margin:0 auto}
@media(max-width:850px){.nav-greeting{padding:7px 9px}}
@media(max-width:650px){.nav-greeting{padding:6px 9px}.mf-card-banner{padding:10px}.mf-member-badge{padding:11px 12px}.mf-badge-mark{width:36px;height:36px;font-size:22px}.mf-badge-copy strong{font-size:15px}}

/* Quiet, text-led presentation */
.greeting-grid{display:block;max-width:820px}
.greeting-full-copy{margin-top:18px;color:#5d6c7b;font-size:13px;line-height:2.05}
.greeting-full-copy p{margin:0 0 13px}
.profile-grid{display:block;max-width:850px}
.profile-copy{padding-left:22px;border-left:1px solid #d8bd94}
.profile-emblem,.greeting-visual{display:none}
@media(max-width:650px){.profile-copy{padding-left:14px}}

.fees{background:#f4f6f8}.fee-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:18px}.fee-card{padding:22px 24px;border:1px solid var(--line);background:#fff}.fee-card h3{margin:0 0 12px;color:var(--navy);font:500 21px/1.5 var(--serif)}.fee-rates{margin:0}.fee-rates>div{display:flex;align-items:center;justify-content:space-between;gap:16px;padding:12px 0;border-top:1px solid var(--line)}.fee-rates dt{color:#5d6c7b;font-size:13px}.fee-rates dd{margin:0;color:var(--navy);white-space:nowrap}.fee-rates dd strong{font:500 24px/1.2 var(--serif);font-variant-numeric:tabular-nums}.fee-rates dd span{margin-left:4px;color:#a4783f;font-size:13px}.fee-note{margin:18px 0 0;color:var(--muted);font-size:13px;line-height:1.8}@media(max-width:650px){.fee-grid{grid-template-columns:1fr;gap:13px}.fee-card{padding:18px}.fee-rates dd strong{font-size:22px}.fee-note{font-size:12px}}


/* Tax accountant badge image */
.brand-mark-image{display:block;flex:none;width:48px;height:48px;object-fit:contain;background:#fff}
@media(max-width:650px){.brand-mark-image{width:42px;height:42px}}