:root{--navy:#1f2a44;--gold:#b89b5e;--ivory:#f7f3ec;--line:#dfdbd3;--muted:#626b77}*{box-sizing:border-box}html{scroll-padding-top:24px}body{margin:0;color:var(--navy);background:#fff;font:16px/1.8 'Yu Gothic',Meiryo,sans-serif;overflow-wrap:anywhere}a{color:inherit;text-decoration:none}img{display:block;max-width:100%;height:auto}button,input,textarea,select{font:inherit}button,a.su-button,summary{min-height:48px}button{cursor:pointer}h1,h2,h3{font-family:'Yu Mincho',serif;font-weight:500;line-height:1.6}p{margin:0 0 22px}[hidden]{display:none!important}a:focus-visible,button:focus-visible,input:focus-visible,summary:focus-visible{outline:3px solid var(--gold);outline-offset:4px}.su-wrap{width:min(1160px,86%);margin:auto;min-width:0}.su-header{min-height:96px;padding:18px 4vw;display:flex;align-items:center;gap:25px;border-bottom:1px solid var(--line);position:relative;z-index:15;background:#fff}.su-brand{width:170px;flex-shrink:0}.su-header-label{font-size:13px;line-height:1.5;border-left:1px solid var(--line);padding-left:20px;white-space:nowrap}.su-nav{display:flex;gap:20px;align-items:center;margin-left:auto}.su-nav a{font-size:14px;min-height:48px;display:flex;align-items:center;white-space:nowrap}.su-button{min-height:54px;max-width:100%;display:inline-flex;align-items:center;justify-content:space-between;gap:28px;padding:14px 23px;background:var(--navy);border:1px solid var(--navy);color:#fff;font-size:15px;line-height:1.6}.su-button:after{content:'↗';flex-shrink:0}.su-button.light{background:transparent;color:var(--navy)}.su-header-cta{font-size:13px;padding:12px 16px;gap:15px;white-space:nowrap}.su-actions{display:flex;gap:14px;flex-wrap:wrap;margin-top:27px}.su-menu{display:none;margin-left:auto}.su-menu summary{min-height:48px;display:flex;align-items:center;cursor:pointer;font-size:13px;list-style:none}.su-menu-panel{position:absolute;right:22px;top:80px;width:min(355px,calc(100vw - 44px));padding:15px 22px;background:#fff;border:1px solid var(--line);box-shadow:0 10px 30px #1f2a4418}.su-menu-panel a{display:flex;align-items:center;min-height:48px;font-size:14px;border-bottom:1px solid var(--line)}.su-hero{display:grid;grid-template-columns:1.08fr 1fr;background:var(--ivory)}.su-hero-copy{padding:66px 45px 60px max(7vw,25px)}.su-hero h1{font-size:clamp(36px,3.5vw,54px);margin:0 0 28px;letter-spacing:.025em}.su-kicker{font-size:12px;color:#887144;letter-spacing:.1em;margin-bottom:20px}.su-hero-media{margin:0;min-height:535px;position:relative}.su-hero-media img{width:100%;height:100%;object-fit:cover}.su-hero-media figcaption{position:absolute;bottom:12px;right:16px;color:white;background:#1f2a44a8;padding:4px 8px;font-size:11px}.su-note,.su-source,.su-doc-hint{font-size:12px!important;line-height:1.8;color:var(--muted);margin:16px 0}.su-source a{text-decoration:underline;text-underline-offset:4px}.su-badge{display:inline-block;font-size:11px;padding:2px 8px;line-height:1.6;border:1px solid #c9b385;color:#826b3d;background:#fff9ec;vertical-align:middle}.su-condition{background:#fff;border-left:3px solid var(--gold);padding:18px 22px;margin:25px 0;font-size:14px;line-height:1.85}.su-condition p:last-child{margin:0}.su-section{padding:75px 0}.su-section.soft{background:var(--ivory)}.su-section h2{font-size:33px;margin:0 0 30px;letter-spacing:.025em}.su-section h3{font-size:24px;margin:0 0 16px}.su-section p{font-size:16px}.su-three{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:24px}.su-two,.su-roles{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:26px}.su-card,.su-role{border:1px solid var(--line);background:#fff;padding:29px;min-width:0}.su-card p:last-child{margin:0}.su-card-link{display:block}.su-card-link:hover{background:#fbf9f5}.su-number{font:28px/1.4 Georgia,serif;color:var(--gold);display:block;margin-bottom:20px}.su-text-link{display:flex;justify-content:space-between;align-items:center;min-height:48px;border-top:1px solid var(--line);padding-top:12px;font-size:14px;margin-top:20px}.su-text-link:after{content:'↗'}.su-subhero{padding:32px 0 50px;background:var(--ivory)}.su-subhero h1{font-size:clamp(32px,3.2vw,46px);max-width:960px;margin:20px 0 24px}.su-subhero p{max-width:850px}.su-crumb{font-size:12px;color:var(--muted);margin:20px 0 27px}.su-crumb a{text-decoration:underline;text-underline-offset:4px}.su-table{width:100%;table-layout:fixed;border-collapse:collapse;font-size:15px}.su-table caption{text-align:left;font-size:12px;color:var(--muted);margin-bottom:17px}.su-table th,.su-table td{border:1px solid var(--line);padding:18px 20px;vertical-align:top;text-align:left;overflow-wrap:anywhere}.su-table thead th{color:white;background:var(--navy);font-weight:500}.su-table tbody th{font-weight:500;background:#f8f6f1;width:24%}.su-table td{background:#fff}.su-table .su-emph{background:#f8f3e9}.su-role h3{border-bottom:1px solid var(--line);padding-bottom:18px}.su-list,.su-role ul{padding-left:1.3em}.su-list li,.su-role li{padding:8px 0}.su-diagram{margin:30px 0}.su-diagram img{width:100%;object-fit:contain;border:1px solid var(--line);background:var(--ivory)}.su-diagram figcaption{font-size:12px;line-height:1.8;color:var(--muted);margin-top:10px}.su-steps{list-style:none;counter-reset:step;margin:0;padding:0}.su-steps li{display:grid;grid-template-columns:70px 1fr;gap:24px;border-top:1px solid var(--line);padding:27px 0}.su-steps li:before{counter-increment:step;content:'0' counter(step);font:34px/1.5 Georgia,serif;color:var(--gold)}.su-steps h3{margin-bottom:12px;font-size:25px}.su-steps p{margin:0}.su-faq{border-top:1px solid var(--line)}.su-faq details{border-bottom:1px solid var(--line);padding:8px 0}.su-faq summary{list-style:none;cursor:pointer;display:flex;align-items:center;justify-content:space-between;gap:20px;padding:17px 0;font-size:18px;font-weight:500}.su-faq summary:after{content:'＋';font-weight:400}.su-faq details[open] summary:after{content:'−'}.su-faq details p{padding:0 25px 18px 0;margin:0;color:var(--muted)}.su-banner{background:var(--navy);color:white;padding:40px}.su-banner h2{font-size:30px;margin-bottom:17px}.su-banner .su-button{color:var(--navy);background:white;border-color:white}.su-column-card{height:100%;display:block;border:1px solid var(--line);background:white;overflow:hidden}.su-column-card img{width:100%;aspect-ratio:16/10;object-fit:cover}.su-card-copy{padding:25px}.su-column-card h3{font-size:23px;line-height:1.65;margin:14px 0 16px}.su-column-card p{font-size:15px;color:var(--muted)}.su-card-meta{font-size:12px;color:var(--muted)}.su-column-card:hover h3{text-decoration:underline;text-underline-offset:5px}.su-article-grid{display:grid;grid-template-columns:minmax(0,740px) minmax(220px,1fr);gap:60px;align-items:start}.su-article h1{font-size:clamp(31px,3vw,44px);margin:15px 0 22px;line-height:1.6}.su-article p,.su-article li{font-size:16px;line-height:1.9}.su-article h2{font-size:28px;line-height:1.65;margin:45px 0 24px;padding-bottom:14px;border-bottom:1px solid var(--line)}.su-article h3{font-size:22px;margin:28px 0 18px}.su-article-meta{font-size:12px;color:var(--muted);display:flex;gap:10px 25px;flex-wrap:wrap;margin-bottom:25px}.su-article-cover{margin:28px 0}.su-article-cover img{aspect-ratio:16/10;object-fit:cover;width:100%}.su-article-cover figcaption{font-size:11px;color:var(--muted);margin-top:10px}.su-toc{background:var(--ivory);padding:25px 28px;margin:32px 0}.su-toc p{font-size:16px;font-weight:600;margin-bottom:12px}.su-toc ol{padding-left:22px;margin:0}.su-toc a{text-decoration:underline;text-underline-offset:4px}.su-toc li{padding:5px 0;font-size:15px}.su-article-cta{background:var(--ivory);padding:27px;margin:32px 0}.su-article-cta p{font-size:15px}.su-article-cta .su-button{font-size:14px;gap:18px}.su-sidebar{padding:28px;background:var(--ivory)}.su-sidebar h2{font-size:23px;margin:0 0 18px}.su-sidebar a{display:flex;align-items:center;min-height:48px;padding:12px 0;border-bottom:1px solid var(--line);font-size:14px}.su-reviewer{border:1px solid var(--line);padding:27px;margin:35px 0}.su-reviewer h2{font-size:22px;margin:0 0 16px;padding:0;border:0}.su-reviewer p{margin:0}.su-request-grid{display:grid;grid-template-columns:1fr 1fr;gap:30px}.su-video{aspect-ratio:16/9;background:var(--navy);color:white;display:flex;align-items:center;justify-content:center;flex-direction:column;padding:30px;text-align:center;gap:15px}.su-video p{font-size:20px;margin:0}.su-video span{font-size:12px;color:#e4d2a9}.su-form{padding:32px;border:1px solid var(--line);background:white}.su-field{margin-bottom:24px}.su-field label{display:block;font-size:15px;margin-bottom:9px}.su-field input,.su-field select,.su-field textarea{width:100%;max-width:100%;border:1px solid #b8bec7;border-radius:0;background:white;min-height:50px;padding:12px;color:var(--navy)}.su-field textarea{min-height:110px;resize:vertical}.su-check{display:flex;gap:12px;align-items:flex-start;margin:20px 0}.su-check input{width:20px;height:20px;flex-shrink:0;margin-top:5px}.su-check span{font-size:14px}.su-stage{font-size:12px;color:#8a7143;border-bottom:1px solid var(--line);padding-bottom:12px;margin-bottom:25px}.su-confirm-list{display:grid;grid-template-columns:140px 1fr;gap:18px 20px;margin:28px 0}.su-confirm-list dt{font-size:14px;color:var(--muted)}.su-confirm-list dd{margin:0}.su-success{background:var(--ivory);padding:32px;border-left:3px solid var(--gold)}.su-footer{padding:55px 0 30px;border-top:1px solid var(--line);background:white}.su-footer-grid{display:grid;grid-template-columns:1fr 1.5fr;gap:65px}.su-footer-brand img{width:180px;margin-bottom:22px}.su-footer address{font-style:normal;font-size:14px;line-height:2}.su-footer address a{text-decoration:underline;text-underline-offset:4px}.su-footer-menu{display:grid;grid-template-columns:1fr 1fr;gap:8px 30px}.su-footer-menu a{display:flex;align-items:center;min-height:48px;border-bottom:1px solid var(--line);padding:8px 0;font-size:14px}.su-legal{font-size:12px;color:var(--muted);border-top:1px solid var(--line);margin-top:35px;padding-top:20px;display:flex;gap:15px 25px;flex-wrap:wrap}.su-legal a{display:inline-flex;align-items:center;min-height:48px}.su-legal span{margin-left:auto;padding:13px 0}.su-draft{font-size:11px;color:var(--muted);margin-top:20px}.su-dock{display:none}
@media(max-width:1180px){.su-nav{display:none}.su-menu{display:block}.su-header-label{margin-right:auto}.su-header{gap:20px}.su-hero-copy{padding:50px 32px}.su-article-grid{gap:30px;grid-template-columns:minmax(0,1fr) 230px}}
@media(max-width:760px){.su-wrap{width:calc(100% - 44px)}.su-header{padding:14px 22px;min-height:78px;gap:17px}.su-brand{width:145px}.su-header-label,.su-header-cta{display:none}.su-menu{margin-left:auto}.su-hero{display:flex;flex-direction:column}.su-hero-copy{padding:38px 22px 36px}.su-hero h1{font-size:34px}.su-hero-media{height:255px;min-height:0}.su-hero-media img{height:255px}.su-actions{flex-direction:column}.su-actions .su-button{width:100%}.su-section{padding:50px 0}.su-section h2{font-size:28px}.su-three,.su-two,.su-roles,.su-request-grid,.su-footer-grid,.su-article-grid{display:block}.su-card,.su-role,.su-column-card{margin-bottom:22px}.su-card{padding:25px}.su-section h3{font-size:23px}.su-banner{padding:28px}.su-banner h2{font-size:27px}.su-subhero{padding:22px 0 35px}.su-subhero h1{font-size:31px}.su-table th,.su-table td{padding:13px 9px;font-size:13px;line-height:1.85}.su-steps li{grid-template-columns:44px 1fr;gap:15px}.su-steps li:before{font-size:28px}.su-steps h3{font-size:23px}.su-faq summary{font-size:17px;min-height:60px}.su-faq details p{padding-right:5px}.su-article h1{font-size:31px}.su-article h2{font-size:25px}.su-article h3{font-size:21px}.su-toc{padding:23px}.su-sidebar{margin-top:35px}.su-article-cta{padding:24px}.su-article-cta .su-button{width:100%}.su-form{padding:24px}.su-confirm-list{display:block}.su-confirm-list dt{margin-top:20px}.su-confirm-list dd{margin-top:6px}.su-footer{padding-top:40px}.su-footer-menu{margin-top:30px;gap:8px 20px}.su-footer-menu a{font-size:13px}.su-legal span{margin-left:0}.su-video{margin-bottom:25px}.su-dock{position:fixed;bottom:0;left:0;right:0;z-index:40;display:grid;grid-template-columns:repeat(4,minmax(0,1fr));background:white;border-top:1px solid var(--line);box-shadow:0 -3px 15px #1f2a4410;padding-bottom:env(safe-area-inset-bottom)}.su-dock a{min-height:64px;display:flex;align-items:center;justify-content:center;text-align:center;font-size:13px;padding:8px 3px;border-right:1px solid var(--line)}.su-dock a.primary{background:var(--navy);color:white}.su-dock a:last-child{border:0}main{padding-bottom:calc(95px + env(safe-area-inset-bottom))}}

/* Revision 8: independent-office pages and current fictional UI screenshots. */
.su-v8-status{padding:18px 22px;border:1px solid #d9c99e;background:#fffdf7;color:#23354c;border-radius:5px;line-height:1.8;margin:0 0 26px}.su-v8-status strong{display:block}.su-v8-screen{margin:28px 0 34px;min-width:0}.su-v8-screen a{display:block}.su-v8-screen img{display:block;width:100%;height:auto;border:1px solid #dfddd5;border-radius:10px;box-shadow:0 12px 32px #142c4410}.su-v8-screen figcaption,.su-v8-article-image figcaption{font-size:13px;line-height:1.8;color:#5c665e;margin-top:10px}.su-v8-screen a:focus-visible{outline:3px solid #b3914e;outline-offset:5px}.su-v8-meta{display:grid;grid-template-columns:140px minmax(0,1fr);gap:10px 22px;padding:22px 0;border-top:1px solid #e6e0d1;border-bottom:1px solid #e6e0d1;margin:24px 0}.su-v8-meta dt{font-weight:700}.su-v8-meta dd{margin:0;overflow-wrap:anywhere}.su-v8-download-card{max-width:900px}.su-v8-contents{background:#f7f4eb;border:1px solid #e5ddcc;padding:25px 30px;margin:30px 0}.su-v8-contents h2{font-size:23px!important;margin-top:0!important}.su-v8-contents a{display:inline-block;padding:8px 0;min-height:44px}.su-v8-article-image{margin:0 0 28px}.su-v8-article-image img{width:100%;height:auto;max-height:360px;object-fit:cover;border-radius:7px}.su-article{max-width:900px}.su-article p{overflow-wrap:anywhere}.su-card,.su-card-copy{display:flex;flex-direction:column;align-items:flex-start;min-width:0}.su-card>.su-text-link,.su-card-copy>.su-text-link{margin-top:auto;width:100%}.su-card>p:last-of-type{margin-bottom:22px}.su-column-card a{display:flex;height:100%;flex-direction:column}.su-card-copy{flex:1}.su-card-link{color:inherit}.su-card ul{padding-left:1.3em;margin-bottom:0}.su-form input:not([type=checkbox]),.su-form select,.su-form textarea{width:100%;max-width:100%;min-height:50px;border:1px solid #b9bebc;border-radius:5px;padding:12px;font:inherit;box-sizing:border-box}.su-form label{display:block;margin:18px 0 8px}.su-form input[type=checkbox]{width:22px;height:22px;vertical-align:middle}.su-form button{cursor:pointer;font:inherit;min-height:50px}.su-confirm-list{display:grid;grid-template-columns:160px minmax(0,1fr);gap:12px 20px}.su-confirm-list dd{margin:0;overflow-wrap:anywhere}.su-confirm-list dt{font-weight:700}[data-request-step][hidden]{display:none!important}.su-v8-download-card h3{overflow-wrap:anywhere}.su-subhero h1{overflow-wrap:anywhere}
@media(max-width:650px){.su-v8-meta,.su-confirm-list{grid-template-columns:1fr;gap:5px}.su-v8-meta dd,.su-confirm-list dd{margin-bottom:14px}.su-v8-status{padding:16px}.su-v8-contents{padding:20px}.su-v8-screen{margin:24px 0}.su-v8-screen figcaption{font-size:12px}.su-actions>.su-button,.su-actions>button{width:100%;justify-content:space-between}.su-form{min-width:0}.su-v8-download-card{padding:23px}}
@media(prefers-reduced-motion:reduce){.startup-site *{scroll-behavior:auto!important;animation:none!important;transition:none!important}}

/* 2026-10-24 通話後の会社/開業ページ余白点検。本文・構造・金額は変更しない。
   親がページ別CSSソースへ統合する。対象一覧は会社開業_結果.jsonを参照。 */
/* Flexの中では見出し/段落の上下marginは相殺されない。資料2カードの説明を等間隔に。 */
body[data-page="company-materials"] main .v8-material-choice > h2{margin:14px 0 18px;text-wrap:balance}
body[data-page="company-materials"] main .v8-material-choice > p{margin:0 0 18px;line-height:1.95}
body[data-page="company-materials"] main .v8-material-choice > .v3-btn{margin-top:auto;align-self:flex-start}
/* リンクのない説明カードの末尾に、本文marginとカードpaddingの二重余白を残さない。 */
body[data-page^="startup"] main .su-card > p:last-child{margin-bottom:0}
body[data-page^="startup"] main .su-card > h3{text-wrap:balance}
/* 二分割の見出しが最後の一文字だけ次行にならないよう、行の長さを整える。 */
body[data-page="representative"] main .profile10-section h2{text-wrap:balance}
/* ボタン1個だけの節には本文節と同じ90pxの上下余白を重ねない。 */
body[data-page="case"] main > #consider + section.section{padding-top:32px;padding-bottom:32px}
body[data-page="case"] main > #consider + section.section + section.section{padding-top:42px}
@media(max-width:760px){
/* 見出し末尾の「す」「象」や閉じ括弧だけが次行に残らないようにする。 */
body[data-page="news"] main h2,body[data-page="case"] main h2,body[data-page="case-detail"] main h2{text-wrap:balance}
body[data-page="startup-article"] main h2{text-wrap:balance}
body[data-page="startup-download"] main h2{text-wrap:balance}
body[data-page="startup-system"] main h2{text-wrap:balance}
body[data-page="startup-member-site"] main .ex9-hero h1{text-wrap:balance}
/* 2行の目次リンクをinline-blockの最終行でなく、番号の上端へ揃える。 */
body[data-page="startup-article"] main .su-v8-contents a{vertical-align:top;padding-top:0;padding-bottom:0;min-height:44px}
/* PCの7カード用固定高さを縦並びのスマホへ持ち込まない。 */
body[data-page="index"] main .v6-flow-seven{grid-auto-rows:auto;align-items:start}
body[data-page="index"] main .v6-flow-seven .v4-flow-step{min-height:0;padding:24px}
body[data-page="index"] main .v6-flow-seven .v4-flow-step .v8-card-links{margin-top:20px;width:100%}
body[data-page="company-materials"] main .v8-material-choice > h2{font-size:24px;line-height:1.6;margin-bottom:18px}
body[data-page="company-materials"] main .v8-material-choice > .v3-btn{width:100%;box-sizing:border-box}
body[data-page="case"] main > #consider + section.section{padding-top:26px;padding-bottom:26px}
body[data-page="case"] main > #consider + section.section + section.section{padding-top:28px}
}

/* 実画面ヘッダー1420×178を汎用270px/4:3枠で拡大・切抜きしない。 */
body[data-page="case"] main .actual-screen img[src$="/homepage-header.webp"],
body[data-page="case-detail"] main .v3-screen img[src$="/homepage-header.webp"]{width:100%;height:auto;max-height:none;aspect-ratio:auto;object-fit:contain}
body[data-page="case"] main .actual-screen:has(img[src$="/homepage-header.webp"]),
body[data-page="case-detail"] main .v3-screen:has(img[src$="/homepage-header.webp"]){align-self:start}

/* 同じ事例カードのPC見出し末尾「ぐ。」だけの折返しを整える。 */
body[data-page="case"] main #self-case .self-case h3{text-wrap:balance}