/* kakutei.css — /kakutei-shinkoku/（2027年の確定申告・2026年分）専用。services-editorial.css の上に重ねる。
   2026-10-14 簡素化: 1画面目に料金・早期依頼割引と条件・見積ボタン・実績。本文は短いブロックだけで、細部は折りたたみ（.ks-fold）。 */

/* ── 1画面目 ───────────────────────────── */
.ks-hero{padding-bottom:52px}
.ks-hero .sr-crumbs{margin-bottom:24px}
.ks-hero h1{margin-bottom:14px}
.ks-hero__h1-sub{font-size:.62em;letter-spacing:.04em;color:#d4c09a}
.ks-hero__catch{font-size:17px;line-height:1.9;color:#e5ecf2;margin:0 0 12px;max-width:820px}
.ks-hero__price{margin:0;font-size:15px;color:#d0dbe6;line-height:1.6}
.ks-hero__price strong{font-family:var(--sr-serif);font-size:clamp(30px,3vw,40px);font-weight:500;color:#f6f4ed;margin:0 4px;font-variant-numeric:tabular-nums}
.ks-hero__price small{display:block;font-size:13px;color:#9fb2c6;line-height:1.8;margin-top:2px}
.ks-discount-anchor{scroll-margin-top:90px}
.ks-discount{margin:18px 0 0;max-width:820px;padding:14px 18px;border:1px solid #d0bf99;background:#16304a;color:#f6f4ed}
.ks-discount__main{margin:0;display:flex;flex-wrap:wrap;align-items:center;gap:6px 12px;font-size:16px;line-height:1.7}
.ks-discount__main strong{font-weight:600;order:2;flex-basis:100%}
.ks-discount__main .ks-countdown{order:1}
.ks-discount__tag{flex:none;font-size:12px;font-weight:600;letter-spacing:.06em;background:#8a6f42;color:#fff;padding:2px 10px}
.ks-discount__terms{margin:6px 0 0;font-size:14px;line-height:1.8;color:#d6e0ea}
.ks-discount__more{margin-top:6px;font-size:13px;line-height:1.85;color:#c2cedb}
.ks-discount__more summary{cursor:pointer;color:#e6d3a8;text-decoration:underline;text-underline-offset:3px;width:fit-content}
.ks-discount__more ul{margin:6px 0 0;padding-left:1.2em}
.ks-countdown{display:inline-block;padding:1px 10px;background:#8a6f42;color:#fff;font-size:13px;font-weight:600;line-height:1.7}
.ks-countdown:empty{display:none}
.ks-fv{margin-top:20px}
.ks-fv__note{margin:10px 0 0;font-size:13px;line-height:1.8;color:#c2cedb;max-width:780px}
.ks-fv__status{margin:8px 0 0;font-size:14px;line-height:1.8;color:#e5ecf2;display:flex;flex-wrap:wrap;align-items:center;gap:4px 8px}
.ks-fv__status a{color:#e6d3a8;text-decoration:underline;text-underline-offset:3px}
.ks-fv__label{font-size:12px;font-weight:600;border:1px solid #8ca3b8;color:#d0dbe6;padding:0 8px}
.ks-trust{list-style:none;padding:0;margin:20px 0 0;display:flex;flex-wrap:wrap;gap:8px;max-width:960px}
.ks-trust li{font-size:12.5px;line-height:1.6;border:1px solid #33506d;background:#10233b;color:#d0dbe6;padding:5px 12px}

/* ── 本文 ─────────────────────────────── */
.ks-body{padding-top:16px!important}
.ks-checks{list-style:none;padding:0;margin:0;display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:10px 14px;max-width:900px}
.ks-checks li{position:relative;background:#fff;border:1px solid #deded5;padding:13px 16px 13px 46px;font-size:16px;font-weight:600;line-height:1.6;color:#162c43;min-width:0}
.ks-checks li:before{content:'';position:absolute;left:18px;top:50%;width:15px;height:8px;border-left:2px solid #a58b5c;border-bottom:2px solid #a58b5c;transform:translateY(-75%) rotate(-45deg)}
.ks-lead{font-size:15.5px;line-height:1.9;margin:16px 0 0!important;max-width:900px}
.ks-advisor{display:grid;grid-template-columns:88px minmax(0,1fr);gap:16px;align-items:center;margin-top:22px;background:#fff;border:1px solid #deded5;padding:16px 18px;max-width:760px}
.ks-advisor img{width:88px;height:88px;border-radius:50%;object-fit:cover;object-position:center 20%}
.ks-advisor__name{font-weight:600;font-size:16px;line-height:1.6;margin:0!important;color:#162c43}
.ks-advisor__meta{font-size:13.5px;line-height:1.8;margin:2px 0 0!important;color:#3d4f63}
.ks-advisor__meta a{margin-left:4px}
.ks-price-main{font-size:16px;margin:0 0 10px!important}
.ks-price-main strong{font-family:var(--sr-serif);font-size:30px;font-weight:500;color:#183a56;margin:0 4px;font-variant-numeric:tabular-nums}
.ks-list{margin:0;padding-left:1.2em;font-size:15px;line-height:1.95;max-width:900px}
.ks-list li{margin-bottom:6px}
.ks-steps{list-style:none;padding:0;margin:14px 0 0;display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:14px}
.ks-steps li{display:flex;gap:14px;background:#fff;border:1px solid #deded5;padding:18px;min-width:0}
.ks-steps__num{flex:none;width:32px;height:32px;border-radius:50%;border:1px solid #8ca3b8;display:grid;place-items:center;font-size:15px;line-height:1;color:#162c43}
.ks-steps__t{font-weight:600;font-size:16px;line-height:1.7;margin:0!important;color:#162c43}
.ks-steps__d{font-size:14px;line-height:1.85;margin:4px 0 0!important}
.ks-deadlines{background:#fff;border:1px solid #d0bf99;padding:20px 22px 8px;margin:22px 0 0;scroll-margin-top:100px}
.ks-deadlines h3{font-family:var(--f-jp-body);font-size:17px!important;margin:0 0 12px!important;padding:0!important;border:0!important}
.ks-deadlines h3:before{display:none}
.ks-deadlines dl{margin:0;display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:12px}
.ks-deadlines dl div{background:#fbf8f1;padding:12px 14px;min-width:0}
.ks-deadlines dt{font-weight:600;font-size:14px;color:#162c43}
.ks-deadlines dd{margin:2px 0 0;font-size:14.5px;line-height:1.8}
.ks-fold{margin-top:12px;border-top:1px solid #ecece6}
.ks-fold>summary{cursor:pointer;list-style:none;display:flex;align-items:center;gap:12px;padding:14px 0;font-weight:600;font-size:15px;line-height:1.7;color:#162c43}
.ks-fold>summary::-webkit-details-marker{display:none}
.ks-fold>summary:after{content:'+';margin-left:auto;font-size:18px;color:#426584}
.ks-fold[open]>summary:after{content:'−'}
.ks-fold__body{padding:2px 0 12px}
.ks-cta-row{margin-top:22px}
.ks-cta-row .sr-button{background:#10233b;color:#f6f4ed;border-color:#10233b}
.service-refresh .prose .ks-cta-row a.sr-button{color:#f6f4ed;text-decoration:none}
.ks-cta-row .sr-button:hover{background:#1c3655}
.ks-cta-slot.is-current{display:contents}
.ks-note{font-size:14px;line-height:1.95;background:#e9eff3;padding:16px 18px;margin:20px 0 0}
.ks-note--closed{background:#fbf8f1;border:1px solid #e3d6b8;margin:0 0 16px}
.ks-reviewed{font-size:12.5px!important;color:#5b6b7b;margin:14px 0 0!important}
.ks-text-link{font-size:14px;font-weight:600;color:#426584;text-decoration:underline;text-underline-offset:4px}

/* 詳しい日程（折りたたみの中） */
.ks-schedule{border:1px solid #deded5;background:#fff;margin:6px 0 16px}
.ks-schedule__row{display:grid;grid-template-columns:minmax(150px,220px) minmax(0,1fr) 88px;gap:16px;padding:12px 16px;border-top:1px solid #ecece6;font-size:14px;line-height:1.85;align-items:baseline}
.ks-schedule__row--head{border-top:0;background:#f1f3f4;font-size:12px;letter-spacing:.06em;color:#5b6b7b;padding:10px 16px}
.ks-schedule__date{font-weight:600;color:#162c43;font-variant-numeric:tabular-nums}
.ks-schedule__kind{font-size:12px;color:#5b6b7b;text-align:right}
.ks-schedule__row--nat .ks-schedule__kind{color:#426584}
.ks-schedule__row.is-now{background:#fbf6ea;box-shadow:inset 3px 0 0 #a58b5c}
.ks-schedule__row.is-now .ks-schedule__date:after{content:'次の日付';margin-left:8px;font-size:11px;font-weight:600;color:#fff;background:#8a6f42;padding:1px 6px;vertical-align:1px}

/* ── 最後の帯 ─────────────────────────── */
.ks-next h2{font-size:clamp(22px,2.3vw,32px)}
.sr-next.ks-next .ks-discount{margin:14px 0 0}
.sr-next.ks-next p.ks-discount__main{font-size:15px;line-height:1.7;color:#f6f4ed}
.sr-next.ks-next p.ks-discount__terms{font-size:13.5px;line-height:1.8;color:#d6e0ea}
.ks-next__line{margin-top:14px}
.ks-next__line a{color:#f1e8d4;text-decoration:underline;text-underline-offset:4px;margin-left:6px}

/* ── 折りたたみ（税金のルール・解説記事） ───── */
.ks-more{padding-top:36px!important}
.ks-more .ks-fold{background:#fff;border:1px solid #deded5;padding:0 20px;margin:0 0 12px}
.ks-tax{display:grid;grid-template-columns:minmax(0,1.15fr) minmax(0,1fr);gap:20px}
.ks-tax__col{background:#fff;border:1px solid #deded5;padding:22px 20px;min-width:0}
.ks-tax__col--pending{background:#fbf8f1;border-color:#e3d6b8}
.ks-tax__col h3{font-family:var(--f-jp-body);font-size:17px!important;margin:0 0 12px!important;padding:0!important;border:0!important}
.ks-tax__col h3:before{display:none}
.ks-tax__col ul{margin:0;padding-left:1.2em}
.ks-tax__col li{font-size:14.5px;line-height:1.95;margin:0 0 10px}
.ks-tax__col--pending p{font-size:14.5px;line-height:1.95;margin:0 0 10px}
.ks-tax__table-wrap{margin:14px 0 0}
.ks-tax__table{width:100%;border-collapse:collapse;font-size:14px}
.ks-tax__table caption{text-align:left;font-weight:600;font-size:14px;padding-bottom:6px}
.ks-tax__table th,.ks-tax__table td{border:1px solid #deded5;padding:8px 12px;text-align:left}
.ks-tax__table th{background:#f1f3f4;font-weight:600}
.ks-tax__small{font-size:12.5px;line-height:1.85;color:#5b6b7b;margin:8px 0 0}
.ks-guide{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:16px}
.ks-guide__group{background:#fbfbf8;border:1px solid #e6e6de;padding:20px 18px;min-width:0}
.ks-guide__group h3{font-family:var(--f-jp-body);font-size:16px!important;margin:0 0 6px!important;padding:0!important;border:0!important}
.ks-guide__group h3:before{display:none}
.ks-guide__group p{font-size:13px;line-height:1.85;color:#5b6b7b;margin:0 0 10px}
.ks-guide__group ul{margin:0;padding-left:1.2em;font-size:14px;line-height:2}

@media(max-width:1000px){.ks-guide{grid-template-columns:repeat(2,minmax(0,1fr))}.ks-tax{grid-template-columns:minmax(0,1fr)}.ks-steps{grid-template-columns:minmax(0,1fr)}}
@media(max-width:760px){
  .ks-hero{padding-top:16px;padding-bottom:36px}
  .ks-hero .sr-crumbs{display:none}
  .ks-hero h1{font-size:24px;margin-bottom:8px}
  .ks-hero__catch{font-size:15px;line-height:1.8;margin-bottom:8px}
  .ks-hero__price{font-size:14px}
  .ks-hero__price strong{font-size:28px}
  .ks-hero__price small{font-size:12px}
  .ks-discount{margin-top:12px;padding:12px 14px}
  .ks-discount__main{font-size:15px;gap:4px 10px}
  .ks-discount__terms{font-size:13px}
  .ks-fv{margin-top:14px}
  .ks-fv__note{font-size:12px}
  .ks-trust{margin-top:14px;gap:6px}
  .ks-trust li{font-size:12px;padding:4px 10px}
  .ks-checks{grid-template-columns:minmax(0,1fr)}
  .ks-checks li{font-size:15px}
  .ks-advisor{grid-template-columns:64px minmax(0,1fr);gap:12px;padding:14px}
  .ks-advisor img{width:64px;height:64px}
  .ks-deadlines{padding:16px 14px 6px}
  .ks-deadlines dl{grid-template-columns:minmax(0,1fr)}
  .ks-guide{grid-template-columns:minmax(0,1fr)}
  .ks-more .ks-fold{padding:0 14px}
  .ks-schedule__row{grid-template-columns:minmax(0,1fr);gap:2px;padding:12px 14px}
  .ks-schedule__row--head{display:none}
  .ks-schedule__kind{text-align:left}
}
/* .prose の ul/ol（padding-left:22px・li の行間）がカード型のリストに掛からないようにする */
.prose ul.ks-checks{padding-left:0;margin:0}
.prose ol.ks-steps{padding-left:0;margin:14px 0 0}
.prose ul.ks-checks li,.prose ol.ks-steps li{margin-bottom:0}
.prose ul.ks-checks li{line-height:1.6;font-size:16px}
.prose ol.ks-steps li{line-height:1.7}
.prose ul.ks-list{margin:0}
@media(max-width:760px){.prose ul.ks-checks li{font-size:15px}}
/* .prose p（16px・行間2・下余白18px）に負けないよう、段落のクラスは .prose を付けて詳細度を上げる（2026-10-14 点検） */
.prose .ks-lead{font-size:15.5px;line-height:1.9;margin:16px 0 0;max-width:900px}
.prose .ks-advisor__name{font-size:16px;line-height:1.6;margin:0}
.prose .ks-advisor__meta{font-size:13.5px;line-height:1.8;margin:2px 0 0}
.prose .ks-price-main{font-size:16px;line-height:1.6;margin:0 0 10px}
.prose .ks-steps__t{font-size:16px;line-height:1.7;margin:0}
.prose .ks-steps__d{font-size:14px;line-height:1.85;margin:4px 0 0}
.prose .ks-note{font-size:14px;line-height:1.95;margin:20px 0 0}
.prose .ks-note--closed{margin:0 0 16px}
.prose .ks-tax__small{font-size:12.5px;line-height:1.85;margin:8px 0 0}
.prose .ks-tax__col li{font-size:14.5px;line-height:1.95;margin:0 0 10px}
.prose .ks-guide__group li{font-size:14px;line-height:2;margin:0}
.prose .ks-reviewed{font-size:12.5px;line-height:1.8;margin:14px 0 0}
.prose .ks-more__h{font-family:var(--f-jp-body);font-size:15px;font-weight:600;color:#5b6b7b;margin:0 0 12px;padding:0;border:0}
.prose .ks-more__h:before{display:none}
@media(max-width:760px){.prose .ks-lead{font-size:15px}}
/* スマホの1画面目（iPhone の Safari でツールバーが出ている 390×664 前後）に見積ボタンを収める詰め（2026-10-14 点検） */
@media(max-width:760px){
  .ks-hero h1{font-size:22px;margin-bottom:6px}
  .ks-hero__catch{margin-bottom:6px}
  .ks-discount{margin-top:10px;padding:10px 12px}
  .ks-discount__main{display:block;font-size:15px;line-height:1.65}
  .ks-discount__tag{display:inline-block;margin-right:8px;vertical-align:1px}
  .ks-discount__main strong{display:inline}
  .ks-discount__main .ks-countdown{margin-left:6px;vertical-align:1px}
  .ks-discount__terms{line-height:1.7}
  .ks-discount__more{margin-top:4px}
  .ks-fv{margin-top:10px}
}
/* 2026-10-14 Argon レビューの反映 */
.ks-hero__proof{margin:0 0 12px;font-size:14px;font-weight:600;line-height:1.6;color:#e6d3a8}
.ks-cta-note{display:block;margin:8px 0 0;font-size:13px;line-height:1.8;color:#3d4f63}
.ks-examples__d{display:block;font-size:13px;line-height:1.7;color:#5b6b7b}
.ks-examples strong{font-variant-numeric:tabular-nums}
.prose .ks-examples__lead{font-size:14px;line-height:1.8;margin:0 0 6px}
/* スマホ固定バー（季節版・このページ専用）: 電話25%＋見積ボタン75% */
.ks-page .sticky-bar{align-items:stretch}
.ks-page .sticky-bar>.sticky-bar__tel{flex:0 0 25%;padding:8px 0}
.ks-page .sticky-bar .sticky-bar__season>.sticky-bar__main{flex:1 1 0;min-width:0;flex-direction:column;gap:1px;margin:6px 8px 6px 0;padding:5px 10px;border-left:0;background:#10233b;color:#fff;line-height:1.3;text-align:center}
.ks-page .sticky-bar__main-label{font-size:15px;font-weight:700;letter-spacing:.02em;white-space:nowrap}
.ks-page .sticky-bar__main-label>span{margin-left:8px}
.ks-page .sticky-bar__main-sub{font-size:11px;color:#e6d3a8;white-space:nowrap}
@media(max-width:760px){
  .ks-hero__catch{margin-bottom:2px}
  .ks-hero__proof{font-size:12px;margin:0 0 6px}
  .ks-hero .ks-fv__btn,.ks-cta-row .sr-button{display:flex;width:100%}
  .sr-next.ks-next .sr-button{justify-self:stretch}
}
/* 2026-10-29 パック方式: プランのカード（パックは割引期間中、料金表の金額に打ち消し線＋割引後の金額） */
.ks-plan-cards{list-style:none;margin:0 0 10px;padding:0;display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:12px;max-width:none}
.prose ul.ks-plan-cards{margin:0 0 10px;padding:0}
.ks-plan-cards>li{background:#fff;border:1px solid #d7dde2;padding:16px;margin:0}
.ks-plan__name{font-weight:600;font-size:15px;line-height:1.5;margin:0 0 8px;color:#17354b}
.ks-plan__price{display:flex;flex-wrap:wrap;align-items:baseline;gap:4px 10px}
.ks-plan__price s{color:#6b7480;font-size:14px}
.ks-plan__price strong{font-size:24px;color:#17354b}
.ks-plan__badge{display:inline-block;background:#9b2c2c;color:#fff;font-size:12px;font-weight:600;padding:2px 8px;line-height:1.6}
.ks-plan__note{font-size:13px;color:#4c5663;line-height:1.7;margin:8px 0 0}
.ks-plan__after{font-size:12px;color:#596474;margin:0 0 14px}
@media(max-width:1000px){.ks-plan-cards{grid-template-columns:repeat(2,minmax(0,1fr))}}
@media(max-width:560px){.ks-plan-cards{grid-template-columns:1fr;gap:8px}.ks-plan-cards>li{padding:12px 14px}}
/* 2026-10-29 外部レビュー反映（LP と同じ）: 1画面目の早見表／依頼する理由／カードの計算の年・申告の年／過去の申告書・追加料金の例・値引きの一文・精算 */
.ks-hero__pricing{max-width:460px}.ks-hero__price small{display:block}
.ks-hero__plans{list-style:none;margin:8px 0 0;padding:8px 0 0;border-top:1px dashed #c9cfd6;display:grid;gap:3px}.prose .ks-hero__plans,.ks-hero ul.ks-hero__plans{padding-left:0}.ks-hero__plans li{display:flex;justify-content:space-between;gap:12px;font-size:14px;margin:0}.ks-hero__plans li::before{content:none}.ks-hero__plans b{white-space:nowrap}
.ks-hero__plans-note{font-size:12.5px;margin:4px 0 0;color:#4c5663}
.ks-reasons__title{font-size:19px;margin:30px 0 12px}.prose ol.ks-reasons,.ks-reasons{list-style:none;margin:0 0 8px;padding:0;display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:12px}.ks-reasons li{background:#fff;border:1px solid #deded5;padding:16px;margin:0}.ks-reasons li::before{content:none}.ks-reasons__num{font-size:12px;color:#2e3e80;letter-spacing:.05em}.ks-reasons__t{font-weight:700;font-size:16px;margin:4px 0 6px}.ks-reasons__d{font-size:14px;line-height:1.8;margin:0}
@media(max-width:720px){.prose ol.ks-reasons,.ks-reasons{grid-template-columns:1fr;gap:8px}}
.ks-price-who{font-size:15px;margin:0 0 14px}
.ks-plan__scope{margin:10px 0 0;padding:8px 0 0;border-top:1px solid #e3e6ea;display:grid;gap:4px}.ks-plan__scope dt{font-size:12px;color:#4c5663;margin:0}.ks-plan__scope dd{margin:0;font-size:15px;font-weight:600}
.ks-plan__note{font-size:14px}
.ks-scope-note{margin:16px 0 0;padding:12px 16px;border-left:3px solid #2e3e80;background:#fff}.ks-scope-note p{margin:0;font-size:14.5px;line-height:1.8}.ks-scope-note p+p{margin-top:6px;font-size:14px}
.ks-ex__title{font-size:17px;margin:24px 0 10px}.prose ul.ks-ex,.ks-ex{list-style:none;margin:0;padding:0;display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:12px}.ks-ex li{background:#fff;border:1px solid #d7dde2;padding:14px 16px;margin:0}.ks-ex li::before{content:none}.ks-ex__t{font-weight:700;margin:0 0 4px}.ks-ex__d{font-size:13.5px;color:#4c5663;margin:0 0 6px}.ks-ex__total{margin:0}.ks-ex__total strong{font-size:20px;margin:0 4px}.ks-ex__total small{font-size:12px;color:#4c5663}
@media(max-width:720px){.prose ul.ks-ex,.ks-ex{grid-template-columns:1fr}}
.ks-price-lower{margin:18px 0 0;padding:12px 16px;background:#fff;border:1px solid #deded5;font-size:14.5px;line-height:1.8}
.ks-settle{font-size:14px;margin:10px 0 0}
.ks-hero .ks-hero__plans-note{color:#c4d0df}.ks-hero .ks-hero__plans li{color:#e3e8ee}.ks-hero .ks-hero__plans b{color:#f1e6c8}
.ks-hero .ks-hero__plans s{color:#9fb0c3;font-weight:400;font-size:12.5px;margin-right:4px}

/* 2026-11-02 外部レビュー反映: 料金の上の「頼める範囲」・ボタン前の一文 */
.ks-hero__scope{margin:0 0 4px;font-size:17px;font-weight:700;line-height:1.6;color:#fff}
.ks-fv__lead{margin:0 0 12px;font-size:15px;font-weight:700;line-height:1.7;color:#fff;max-width:780px}
@media (max-width:767px){.ks-hero__scope{font-size:15px}.ks-fv__lead{font-size:14px}}

/* 2026-11-02 所長指示: キャッチの「損益計算から申告書の提出まで」を目立たせる／ボタン下の特徴3つを読みやすく */
.ks-hero__catch-em{display:block;margin:0 0 2px;font-size:clamp(22px,2.4vw,30px);font-weight:700;line-height:1.45;color:#f0d9a0;letter-spacing:.02em}
.ks-trust{margin-top:16px;gap:10px}
.ks-trust li{display:flex;align-items:center;gap:8px;font-size:14.5px;font-weight:600;color:#eef3f8;padding:8px 14px}
.ks-trust li::before{content:"✓";color:#f0d9a0;font-weight:700}
@media (max-width:767px){.ks-hero__catch-em{font-size:21px}.ks-trust{flex-direction:column;gap:6px}.ks-trust li{font-size:13.5px;padding:7px 12px}}