/*
 * 宮伸一税理士事務所 下層ページ。
 * Figma 120:494 / frame 125:511 (1920 × 4576) trace.
 */

.miya-service-page .miya-subpage-main,
.miya-service-page .miya-subpage-main * {
	box-sizing: border-box;
}

.miya-service-page .miya-subpage-main {
	overflow: clip;
	background: #fff;
	color: #222;
	font-family: "Noto Sans JP", "Yu Gothic", "Hiragino Kaku Gothic ProN", sans-serif;
}

.miya-service-page .miya-sub-inner {
	width: min(calc(100% - 48px), 1200px);
	margin-inline: auto;
	position: relative;
	z-index: 2;
}

.miya-service-page .miya-sub-hero {
	height: 476px;
	position: relative;
	overflow: hidden;
	background: #dff3fb url("../media/hero-poster.webp") center / cover no-repeat;
}

.miya-service-page .miya-sub-hero-visual {
	position: absolute;
	inset: 0;
	z-index: 0;
	overflow: hidden;
	background: #dff3fb url("../media/hero-poster.webp") center / cover no-repeat;
}

.miya-service-page .miya-sub-hero-video {
	width: 100%;
	height: 100%;
	display: block;
	object-fit: cover;
	object-position: center;
	filter: brightness(0.96) contrast(1.08) saturate(1.06);
}

.miya-service-page .miya-sub-hero::before,
.miya-service-page .miya-sub-hero::after {
	content: "";
	position: absolute;
	inset: 0;
	pointer-events: none;
}

.miya-service-page .miya-sub-hero::before {
	z-index: 1;
	background: linear-gradient(103deg, #fff 0%, rgba(255, 255, 255, 0.98) 43%, rgba(255, 255, 255, 0.58) 73%, rgba(255, 255, 255, 0.04) 100%);
	opacity: 0.82;
}

.miya-service-page .miya-sub-hero::after {
	z-index: 1;
	background: rgba(0, 145, 213, 0.05);
}

.miya-service-page .miya-sub-hero-inner {
	width: min(calc(100% - 48px), 1402px);
	height: 100%;
	margin-inline: auto;
	padding-top: 75px;
	position: relative;
	z-index: 2;
}

.miya-service-page .miya-sub-script {
	width: 514px;
	margin: 0;
	color: #0091d5;
	font-family: var(--miya-script);
	font-size: 34px;
	font-weight: 400;
	line-height: 1.367;
	letter-spacing: 0;
}

.miya-service-page .miya-sub-hero h1 {
	margin: 2px 0 0;
	color: #191e6d;
	font-size: 52px;
	font-weight: 400;
	line-height: 1.2;
	letter-spacing: 0.1em;
}

.miya-service-page .miya-sub-hero-lead {
	max-width: 974px;
	margin: 18px 0 0 0;
	color: #222;
	font-size: 16px;
	font-weight: 400;
	line-height: 30px;
	letter-spacing: 0.1em;
	border-left: 3px solid #0091d5;
	padding-left: 1rem;
}

.miya-service-page .miya-sub-breadcrumb {
	margin: 30px 0 0;
	display: flex;
	align-items: center;
	gap: 15px;
	color: #0091d5;
	font-size: 14px;
	line-height: 30px;
	letter-spacing: 0.1em;
}

.miya-service-page .miya-sub-breadcrumb a {
	color: #0091d5;
	text-decoration: none;
}

.miya-service-page .miya-sub-breadcrumb a:hover,
.miya-service-page .miya-sub-breadcrumb a:focus-visible {
	text-decoration: underline;
	text-underline-offset: 4px;
}

.miya-service-page .miya-sub-services {
	height: 2443px;
	padding-top: 90px;
	position: relative;
	background: #fff;
}

.miya-service-page .miya-sub-services::after {
	content: "";
	width: max(0px, calc((100vw - 1720px) / 2));
	min-width: 0;
	position: absolute;
	top: 0;
	right: 0;
	bottom: 0;
	background: #eff8f9;
	pointer-events: none;
}

.miya-service-page .miya-sub-pale-band {
	position: absolute;
	right: 0;
	width: calc(50% + 298px);
	background: #eff8f9;
	pointer-events: none;
}

.miya-service-page .miya-sub-pale-band--first {
	top: 250px;
	height: 575px;
}

.miya-service-page .miya-sub-pale-band--second {
	top: 1369px;
	height: 527px;
}

.miya-service-page .miya-sub-intro,
.miya-service-page .miya-sub-price-grid {
	display: grid;
	grid-template-columns: 455px 664px;
	column-gap: 81px;
	align-items: start;
}

.miya-service-page .miya-sub-intro {
	height: 90px;
}

.miya-service-page .miya-sub-heading {
	min-width: 0;
}

.miya-service-page .miya-sub-en {
	margin: 0;
	color: #0091d5;
	font-family: "Lato", sans-serif;
	font-size: 14px;
	font-weight: 400;
	line-height: 30px;
	letter-spacing: 0.1em;
}

.miya-service-page .miya-sub-heading h2 {
	margin: 3px 0 0;
	color: #222;
	font-size: 26px;
	font-weight: 400;
	line-height: 30px;
	letter-spacing: 0.1em;
}

.miya-service-page .miya-sub-intro > p,
.miya-service-page .miya-sub-price-copy > p {
	margin: 0;
	color: #222;
	font-size: 16px;
	font-weight: 400;
	line-height: 30px;
	letter-spacing: 0.1em;
}

.miya-service-page .miya-sub-service-list {
	margin-top: 140px;
	display: grid;
	row-gap: 140px;
}

.miya-service-page .miya-sub-service-row {
	display: grid;
	grid-template-columns: 580px 570px;
	column-gap: 50px;
	align-items: start;
}

.miya-service-page .miya-sub-service-row:nth-child(1) {
	height: 434px;
}

.miya-service-page .miya-sub-service-row:nth-child(2) {
	height: 404px;
}

.miya-service-page .miya-sub-service-row:nth-child(3) {
	height: 387px;
}

.miya-service-page .miya-sub-service-row:nth-child(4) {
	height: 464px;
}

.miya-service-page .miya-sub-service-row--copy-first {
	grid-template-columns: 570px 580px;
}

.miya-service-page .miya-sub-service-row--copy-first .miya-sub-service-photo {
	grid-column: 2;
	grid-row: 1;
}

.miya-service-page .miya-sub-service-row--copy-first .miya-sub-service-copy {
	grid-column: 1;
	grid-row: 1;
}

.miya-service-page .miya-sub-service-photo {
	width: 580px;
	height: 387px;
	margin: 0;
	overflow: hidden;
	background: #eff8f9;
}

.miya-service-page .miya-sub-service-photo img {
	width: 100%;
	height: 100%;
	display: block;
	object-fit: cover;
}

.miya-service-page .miya-sub-service-photo--bright img {
	filter: brightness(1.08);
}

.miya-service-page .miya-sub-service-copy {
	width: 570px;
	display: flex;
	align-items: flex-start;
	flex-direction: column;
}

.miya-service-page .miya-sub-service-copy--inheritance {
	height: 434px;
}

.miya-service-page .miya-sub-service-copy--simulation {
	height: 404px;
}

.miya-service-page .miya-sub-service-copy--advisory {
	height: 314px;
}

.miya-service-page .miya-sub-service-copy--seasonal {
	height: 464px;
}

.miya-service-page .miya-sub-service-icon {
	height: 43px;
	width: auto;
	display: block;
	object-fit: contain;
}

.miya-service-page .miya-sub-service-copy h3 {
	width: 100%;
	margin: 15px 0 0;
	color: #1b1464;
	font-size: 24px;
	font-weight: 400;
	line-height: 30px;
	letter-spacing: 0.1em;
}

.miya-service-page .miya-sub-service-note {
	width: 240px;
	margin: 7px 0 0;
	color: #c19c4d;
	font-size: 13px;
	font-weight: 400;
	line-height: 20px;
	letter-spacing: 0.1em;
}

.miya-service-page .miya-sub-service-description {
	width: 100%;
	margin: 1rem 0 1rem;
	color: #222;
	font-size: 16px;
	font-weight: 400;
	line-height: 30px;
	letter-spacing: 0.1em;
}

.miya-service-page .miya-sub-price-pill {
	width: 280px;
	min-height: 36px;
	margin: 10px 0 0;
	padding: 2px 16px;
	display: inline-flex;
	align-items: center;
	justify-content: center;
	border: 1px solid #0091d5;
	border-radius: 50px;
	color: #0091d5;
	font-size: 14px;
	font-weight: 400;
	line-height: 30px;
	letter-spacing: 0.1em;
	white-space: nowrap;
}

.miya-service-page .miya-sub-price-pill--wide {
	width: 510px;
}

.miya-service-page .miya-sub-text-link {
	min-height: 30px;
	margin-top: auto;
	padding-right: 30px;
	display: inline-flex;
	align-items: center;
	position: relative;
	color: #0091d5;
	font-size: 16px;
	font-weight: 400;
	line-height: 30px;
	letter-spacing: 0.1em;
	text-decoration: none;
}

.miya-service-page .miya-sub-text-link::before,
.miya-service-page .miya-sub-text-link::after,
.miya-service-page .miya-sub-filled-link::before,
.miya-service-page .miya-sub-filled-link::after {
	content: "";
	position: absolute;
	right: 0;
	height: 1px;
	background: currentColor;
	transform-origin: right center;
}

.miya-service-page .miya-sub-text-link::before {
	top: 17px;
	width: 21px;
}

.miya-service-page .miya-sub-text-link::after {
	top: 17px;
	width: 8px;
	transform: rotate(30deg);
}

.miya-service-page .miya-sub-text-link:hover,
.miya-service-page .miya-sub-text-link:focus-visible {
	color: #191e6d;
}

.miya-service-page .miya-sub-text-link:focus-visible,
.miya-service-page .miya-sub-filled-link:focus-visible {
	outline: 2px solid currentColor;
	outline-offset: 5px;
}

.miya-service-page .miya-sub-price {
	height: 448px;
	padding-top: 90px;
	position: relative;
	background: #fff url("../images/miya-tax/subpage/service-price-bg.jpg") center 52% / cover no-repeat;
}

.miya-service-page .miya-sub-price::before {
	content: "";
	position: absolute;
	inset: 0;
	background: rgba(255, 255, 255, 0.4);
}

.miya-service-page .miya-sub-price-grid {
	height: 268px;
}

.miya-service-page .miya-sub-price-copy {
	height: 268px;
	display: flex;
	align-items: flex-end;
	flex-direction: column;
}

.miya-service-page .miya-sub-price-copy > p {
	width: 100%;
}

.miya-service-page .miya-sub-filled-link {
	width: 236px;
	min-height: 58px;
	margin-top: 30px;
	padding: 13px 28px;
	display: inline-flex;
	align-items: center;
	justify-content: center;
	position: relative;
	border: 1px solid #0091d5;
	background: transparent;
	color: #0091d5 !important;
	font-size: 16px;
	font-weight: 400;
	line-height: 30px;
	letter-spacing: 0.1em;
	text-decoration: none;
	white-space: nowrap;
	transition: border-color 180ms ease, color 180ms ease;
}

.miya-service-page .miya-sub-filled-link::before {
	top: 29px;
	right: -15px;
	width: 31px;
}

.miya-service-page .miya-sub-filled-link::after {
	top: 29px;
	right: -15px;
	width: 8px;
	transform: rotate(30deg);
}

.miya-service-page .miya-sub-filled-link:hover,
.miya-service-page .miya-sub-filled-link:focus-visible {
	border-color: #191e6d;
	background: transparent;
	color: #191e6d !important;
}

.miya-service-page .miya-sub-flow {
	height: 611px;
	padding-top: 90px;
	background: #f5fbff url("../images/miya-tax/subpage/service-flow-bg.jpg") center / cover no-repeat;
}

.miya-service-page .miya-sub-flow .miya-sub-heading {
	height: 60px;
}

.miya-service-page .miya-sub-flow-list {
	margin: 53px 0 0;
	padding: 0;
	display: grid;
	grid-template-columns: repeat(5, 208px);
	column-gap: 40px;
	position: relative;
	list-style: none;
}

.miya-service-page .miya-sub-flow-list::before {
	content: "";
	width: 1140px;
	height: 1px;
	position: absolute;
	top: 103px;
	left: 0;
	background: #0091d5;
}

.miya-service-page .miya-sub-flow-list li {
	min-width: 0;
	position: relative;
	z-index: 1;
	text-align: center;
}

.miya-service-page .miya-sub-flow-circle {
	width: 208px;
	height: 208px;
	display: grid;
	place-items: center;
	position: relative;
	border: 1px solid #0091d5;
	border-radius: 50%;
	background: #fff;
}

.miya-service-page .miya-sub-flow-circle img {
	width: auto;
	max-width: 151px;
	height: 127px;
	display: block;
}

.miya-service-page .miya-sub-flow-label {
	min-height: 30px;
	margin-top: 20px;
	display: block;
	color: #222;
	font-size: 20px;
	font-weight: 400;
	line-height: 30px;
	letter-spacing: 0.1em;
}

@media (max-width: 1280px) {
	.miya-service-page .miya-sub-hero-inner,
	.miya-service-page .miya-sub-inner {
		width: min(calc(100% - 64px), 1000px);
	}

	.miya-service-page .miya-sub-hero-inner {
		padding-top: 80px;
	}

	.miya-service-page .miya-sub-services,
	.miya-service-page .miya-sub-price,
	.miya-service-page .miya-sub-flow {
		height: auto;
	}

	.miya-service-page .miya-sub-services {
		padding-block: 84px 100px;
	}

	.miya-service-page .miya-sub-pale-band,
	.miya-service-page .miya-sub-services::after {
		display: none;
	}

	.miya-service-page .miya-sub-intro,
	.miya-service-page .miya-sub-price-grid {
		height: auto;
		grid-template-columns: minmax(280px, 0.8fr) minmax(0, 1.2fr);
		column-gap: clamp(40px, 6vw, 70px);
	}

	.miya-service-page .miya-sub-service-list {
		margin-top: 100px;
		row-gap: 100px;
	}

	.miya-service-page .miya-sub-service-row,
	.miya-service-page .miya-sub-service-row--copy-first {
		height: auto;
		grid-template-columns: minmax(0, 1fr) minmax(0, 1fr);
		column-gap: 42px;
	}

	.miya-service-page .miya-sub-service-row:nth-child(n) {
		height: auto;
	}

	.miya-service-page .miya-sub-service-photo,
	.miya-service-page .miya-sub-service-copy {
		width: 100%;
	}

	.miya-service-page .miya-sub-service-photo {
		height: auto;
		aspect-ratio: 580 / 387;
	}

	.miya-service-page .miya-sub-service-copy--inheritance,
	.miya-service-page .miya-sub-service-copy--simulation,
	.miya-service-page .miya-sub-service-copy--advisory,
	.miya-service-page .miya-sub-service-copy--seasonal {
		height: auto;
	}

	.miya-service-page .miya-sub-text-link {
		margin-top: 30px;
	}

	.miya-service-page .miya-sub-price {
		padding-block: 84px;
	}

	.miya-service-page .miya-sub-price-grid,
	.miya-service-page .miya-sub-price-copy {
		height: auto;
	}

	.miya-service-page .miya-sub-flow {
		padding-block: 84px 96px;
	}

	.miya-service-page .miya-sub-flow-list {
		grid-template-columns: repeat(5, minmax(0, 1fr));
		column-gap: 24px;
	}

	.miya-service-page .miya-sub-flow-list::before {
		width: calc(100% - 40px);
	}

	.miya-service-page .miya-sub-flow-circle {
		width: 100%;
		height: auto;
		aspect-ratio: 1;
	}

	.miya-service-page .miya-sub-flow-circle img {
		max-width: 72%;
		height: auto;
	}

	.miya-service-page .miya-sub-flow-label {
		font-size: 16px;
		line-height: 1.7;
	}
}

@media (max-width: 900px) {
	.miya-service-page .miya-sub-hero {
		height: 430px;
	}

	.miya-service-page .miya-sub-hero::before {
		background: linear-gradient(100deg, rgba(255, 255, 255, 0.98) 0%, rgba(255, 255, 255, 0.9) 56%, rgba(255, 255, 255, 0.48) 100%);
	}

	.miya-service-page .miya-sub-hero-inner,
	.miya-service-page .miya-sub-inner {
		width: min(calc(100% - 48px), 720px);
	}

	.miya-service-page .miya-sub-hero-inner {
		padding-top: 62px;
	}

	.miya-service-page .miya-sub-script {
		font-size: 28px;
	}

	.miya-service-page .miya-sub-hero h1 {
		font-size: clamp(36px, 7vw, 46px);
	}

	.miya-service-page .miya-sub-hero-lead {
		max-width: 650px;
		margin-left: 0;
		font-size: 15px;
		line-height: 1.9;
	}

	.miya-service-page .miya-sub-breadcrumb {
		margin-top: 24px;
	}

	.miya-service-page .miya-sub-intro,
	.miya-service-page .miya-sub-price-grid {
		display: block;
	}

	.miya-service-page .miya-sub-intro > p,
	.miya-service-page .miya-sub-price-copy {
		margin-top: 32px;
	}

	.miya-service-page .miya-sub-service-row,
	.miya-service-page .miya-sub-service-row--copy-first {
		display: flex;
		flex-direction: column;
		gap: 34px;
	}

	.miya-service-page .miya-sub-service-row .miya-sub-service-photo,
	.miya-service-page .miya-sub-service-row--copy-first .miya-sub-service-photo {
		flex: 0 0 auto;
		order: 1;
	}

	.miya-service-page .miya-sub-service-row .miya-sub-service-copy,
	.miya-service-page .miya-sub-service-row--copy-first .miya-sub-service-copy {
		flex: 0 0 auto;
		order: 2;
	}

	.miya-service-page .miya-sub-service-description br {
		display: block;
		content: "";
		margin-top: 8px;
	}

	.miya-service-page .miya-sub-price-pill--wide {
		width: min(100%, 510px);
		min-height: 36px;
		white-space: normal;
		text-align: center;
	}

	.miya-service-page .miya-sub-price-copy {
		align-items: flex-start;
	}

	.miya-service-page .miya-sub-flow-list {
		margin-top: 48px;
		display: grid;
		grid-template-columns: 1fr;
		row-gap: 30px;
	}

	.miya-service-page .miya-sub-flow-list::before {
		width: 1px;
		height: calc(100% - 116px);
		top: 58px;
		left: 58px;
	}

	.miya-service-page .miya-sub-flow-list li {
		display: grid;
		grid-template-columns: 116px minmax(0, 1fr);
		align-items: center;
		column-gap: 26px;
		text-align: left;
	}

	.miya-service-page .miya-sub-flow-circle {
		width: 116px;
		height: 116px;
	}

	.miya-service-page .miya-sub-flow-circle img {
		max-width: 80px;
		max-height: 76px;
	}

	.miya-service-page .miya-sub-flow-label {
		margin-top: 0;
		font-size: 18px;
	}
}

@media (max-width: 600px) {
	.miya-service-page .miya-sub-hero {
		height: auto;
		min-height: 0;
	}

	.miya-service-page .miya-sub-hero-inner,
	.miya-service-page .miya-sub-inner {
		width: calc(100% - 40px);
	}

	.miya-service-page .miya-sub-hero-inner {
		padding-top: 48px;
		height: auto;
		padding-bottom: 48px;
	}

	.miya-service-page .miya-sub-script {
		width: auto;
		font-size: 24px;
	}

	.miya-service-page .miya-sub-hero h1 {
		font-size: clamp(30px, 9vw, 38px);
		line-height: 1.35;
		letter-spacing: 0.08em;
	}

	.miya-service-page .miya-sub-hero-lead {
		margin-top: 16px;
		font-size: 14px;
		line-height: 1.85;
		letter-spacing: 0.06em;
	}

	.miya-service-page .miya-sub-breadcrumb {
		margin-top: 20px;
		gap: 10px;
		font-size: 12px;
		line-height: 1.8;
	}

	.miya-service-page .miya-sub-services {
		padding-block: 68px 84px;
	}

	.miya-service-page .miya-sub-heading h2 {
		font-size: 23px;
		line-height: 1.55;
	}

	.miya-service-page .miya-sub-intro > p,
	.miya-service-page .miya-sub-price-copy > p,
	.miya-service-page .miya-sub-service-description {
		font-size: 14px;
		line-height: 2;
		letter-spacing: 0.06em;
	}

	.miya-service-page .miya-sub-service-list {
		margin-top: 72px;
		row-gap: 80px;
	}

	.miya-service-page .miya-sub-service-row,
	.miya-service-page .miya-sub-service-row--copy-first {
		gap: 28px;
	}

	.miya-service-page .miya-sub-service-copy h3 {
		font-size: 21px;
		line-height: 1.5;
	}

	.miya-service-page .miya-sub-price-pill {
		max-width: 100%;
		font-size: 12px;
		letter-spacing: 0.05em;
	}

	.miya-service-page .miya-sub-price-pill--wide {
		padding-block: 7px;
		line-height: 1.65;
	}

	.miya-service-page .miya-sub-text-link {
		font-size: 14px;
		letter-spacing: 0.06em;
	}

	.miya-service-page .miya-sub-price {
		padding-block: 68px;
	}

	.miya-service-page .miya-sub-filled-link {
		width: calc(100% - 16px);
		max-width: 300px;
		justify-content: center;
	}

	.miya-service-page .miya-sub-flow {
		padding-block: 68px 84px;
	}

	.miya-service-page .miya-sub-flow-list li {
		grid-template-columns: 96px minmax(0, 1fr);
		column-gap: 20px;
	}

	.miya-service-page .miya-sub-flow-list::before {
		height: calc(100% - 96px);
		top: 48px;
		left: 48px;
	}

	.miya-service-page .miya-sub-flow-circle {
		width: 96px;
		height: 96px;
	}

	.miya-service-page .miya-sub-flow-circle img {
		max-width: 68px;
		max-height: 66px;
	}

	.miya-service-page .miya-sub-flow-label {
		font-size: 15px;
		line-height: 1.7;
		letter-spacing: 0.06em;
	}
}

/* Motion enhancement (2026-07-22): subtle hover feedback for arrow links only.
   .miya-sub-service-row is excluded — the row itself is not a link (聖司 2026-07-22 instruction).
   reduced-motion is already handled globally in style.css and locally above for .j-scroll-switch.
   Bug fix: translate() must come BEFORE rotate() in the ::after transform, otherwise the 6px
   slide gets carried out along the already-rotated (diagonal) axis instead of screen-horizontal,
   visually detaching the arrow head from its line (聖司/Codex 2026-07-22). */
.miya-service-page .miya-sub-text-link::before,
.miya-service-page .miya-sub-text-link::after,
.miya-service-page .miya-sub-filled-link::before,
.miya-service-page .miya-sub-filled-link::after {
	transition: transform 220ms ease;
}

.miya-service-page .miya-sub-text-link:hover::before,
.miya-service-page .miya-sub-text-link:focus-visible::before,
.miya-service-page .miya-sub-filled-link:hover::before,
.miya-service-page .miya-sub-filled-link:focus-visible::before {
	transform: translateX(6px);
}

.miya-service-page .miya-sub-text-link:hover::after,
.miya-service-page .miya-sub-text-link:focus-visible::after,
.miya-service-page .miya-sub-filled-link:hover::after,
.miya-service-page .miya-sub-filled-link:focus-visible::after {
	transform: translateX(6px) rotate(30deg);
}

@media (prefers-reduced-motion: reduce) {
	.miya-service-page .miya-sub-hero-video {
		display: none;
	}

	.miya-service-page .j-scroll-switch {
		opacity: 1 !important;
		transform: none !important;
		transition: none !important;
	}
}