@font-face {
	font-family: "Signatura Monoline Script";
	src: url("../fonts/signatura-monoline.ttf") format("truetype");
	font-display: swap;
	font-style: normal;
	font-weight: 400;
}

:root {
	--crevia-primary: #0091d5;
	--crevia-secondary: #191e6d;
	--crevia-accent: #e39c03;
	--miya-blue: #0091d5;
	--miya-gold: #e39c03;
	--miya-navy: #191e6d;
	--miya-pale: #c4e7f7;
	--miya-mist: #ebf9ff;
	--miya-accent-gold: #c19c4d;
	--miya-text: #222222;
	--miya-white: #ffffff;
	--miya-line: rgba(25, 30, 109, 0.14);
	--miya-shadow: 0 18px 50px rgba(25, 30, 109, 0.09);
	--miya-script: "Signatura Monoline Script", "Segoe Script", cursive;
	--miya-width: 1120px;
}

html {
	scroll-behavior: smooth;
	scroll-padding-top: 92px;
}

body.miya-tax-site {
	background: var(--miya-white);
	color: var(--miya-text);
	font-family: "Noto Sans JP", "Yu Gothic", "Hiragino Kaku Gothic ProN", sans-serif;
	font-size: 16px;
	line-height: 1.9;
}

.miya-tax-site #container,
.miya-tax-site #content,
.miya-tax-site #main {
	width: 100%;
	max-width: none;
	margin: 0;
	padding: 0;
}

.miya-tax-site a {
	color: inherit;
}

.miya-tax-site .miya-header {
	position: sticky;
	top: 0;
	z-index: 900;
	height: 88px;
	background: rgba(255, 255, 255, 0.96);
	border-bottom: 1px solid rgba(25, 30, 109, 0.08);
	backdrop-filter: blur(14px);
}

.miya-header-inner {
	width: min(100%, 1480px);
	height: 100%;
	margin: 0 auto;
	display: grid;
	grid-template-columns: minmax(190px, 260px) 1fr auto;
	align-items: center;
	gap: clamp(18px, 2vw, 42px);
	padding-left: clamp(20px, 3vw, 56px);
}

.miya-logo {
	display: inline-flex;
	align-items: center;
}

.miya-logo img {
	width: min(100%, 246px);
	height: auto;
}

.miya-desktop-nav ul {
	display: flex;
	align-items: center;
	justify-content: flex-end;
	gap: clamp(12px, 1.45vw, 27px);
}

.miya-desktop-nav a {
	display: block;
	position: relative;
	padding: 8px 0;
	color: var(--miya-navy);
	font-size: clamp(12px, 0.85vw, 14px);
	font-weight: 500;
	letter-spacing: 0.04em;
	white-space: nowrap;
}

.miya-desktop-nav a::after {
	content: "";
	position: absolute;
	right: 0;
	bottom: 2px;
	left: 0;
	height: 1px;
	background: var(--miya-blue);
	transform: scaleX(0);
	transform-origin: right;
	transition: transform 220ms ease;
}

.miya-desktop-nav a:hover::after,
.miya-desktop-nav a:focus-visible::after {
	transform: scaleX(1);
	transform-origin: left;
}

.miya-contact-link {
	min-height: 88px;
	padding: 12px clamp(22px, 2.4vw, 42px);
	display: flex;
	align-items: center;
	justify-content: center;
	gap: 12px;
	background: var(--miya-blue);
	color: var(--miya-white) !important;
	font-size: 14px;
	font-weight: 600;
	letter-spacing: 0.06em;
	transition: background 180ms ease;
}

.miya-contact-link:hover,
.miya-contact-link:focus-visible {
	background: var(--miya-navy);
}

.miya-contact-link img {
	width: 24px;
	height: auto;
}

.miya-tax-site #spnav,
.miya-tax-site #spnavbtn {
	display: none;
}

.miya-hero {
	min-height: clamp(660px, calc(100svh - 88px), 900px);
	position: relative;
	display: grid;
	place-items: center;
	overflow: hidden;
	background: #dff3fb url("../media/hero-poster.webp") center / cover no-repeat;
}

.miya-hero-video,
.miya-hero-overlay {
	position: absolute;
	inset: 0;
	width: 100%;
	height: 100%;
}

.miya-hero-video {
	object-fit: cover;
}

.miya-hero-overlay {
	background: linear-gradient(90deg, rgba(255, 255, 255, 0.86) 0%, rgba(255, 255, 255, 0.54) 46%, rgba(235, 249, 255, 0.18) 100%);
}

.miya-hero-content {
	width: min(100% - 48px, var(--miya-width));
	position: relative;
	z-index: 2;
	margin: 0 auto;
	padding: 72px 0 80px;
}

.miya-hero-script,
.miya-script {
	color: var(--miya-blue);
	font-family: var(--miya-script);
	font-size: clamp(22px, 2.2vw, 38px);
	line-height: 1.25;
}

.miya-hero-location {
	margin-top: 18px;
	color: var(--miya-navy);
	font-size: 14px;
	font-weight: 600;
	letter-spacing: 0.14em;
}

.miya-hero h1 {
	margin-top: 22px;
	color: var(--miya-navy);
	font-size: clamp(40px, 5.25vw, 76px);
	font-weight: 600;
	line-height: 1.36;
	letter-spacing: 0.06em;
}

.miya-hero-copy {
	margin-top: 26px;
	color: #323955;
	font-size: clamp(15px, 1.25vw, 18px);
	line-height: 2;
}

.miya-button {
	box-sizing: border-box;
	min-width: 250px;
	min-height: 58px;
	margin-top: 34px;
	padding: 14px 34px;
	display: inline-flex;
	align-items: center;
	justify-content: center;
	position: relative;
	overflow: hidden;
	border: 1px solid var(--miya-blue);
	background: var(--miya-blue);
	color: var(--miya-white) !important;
	font-size: 15px;
	font-weight: 600;
	letter-spacing: 0.08em;
	transition: color 220ms ease, background 220ms ease, border-color 220ms ease;
}

.miya-button::after {
	content: "→";
	margin-left: 18px;
	font-size: 18px;
	transition: transform 220ms ease;
}

.miya-button:hover,
.miya-button:focus-visible {
	border-color: var(--miya-navy);
	background: var(--miya-navy);
}

.miya-button:hover::after,
.miya-button:focus-visible::after {
	transform: translateX(5px);
}

.miya-button--white {
	border-color: var(--miya-white);
	background: var(--miya-white);
	color: var(--miya-navy) !important;
}

.miya-button--white:hover,
.miya-button--white:focus-visible {
	border-color: var(--miya-blue);
	background: var(--miya-blue);
	color: var(--miya-white) !important;
}

.miya-scroll {
	position: absolute;
	z-index: 3;
	right: clamp(18px, 3vw, 52px);
	bottom: 0;
	display: flex;
	align-items: center;
	gap: 10px;
	color: var(--miya-navy);
	font-size: 10px;
	letter-spacing: 0.2em;
	writing-mode: vertical-rl;
}

.miya-scroll img {
	width: 14px;
	height: 62px;
	object-fit: contain;
}

.miya-section {
	padding: clamp(82px, 8vw, 132px) 24px;
	position: relative;
	overflow: hidden;
}

.miya-section-inner {
	width: min(100%, var(--miya-width));
	margin: 0 auto;
	position: relative;
	z-index: 1;
}

.miya-section-heading {
	margin-bottom: clamp(42px, 5vw, 72px);
	text-align: center;
}

.miya-en {
	color: var(--miya-blue);
	font-size: 13px;
	font-weight: 600;
	letter-spacing: 0.34em;
	line-height: 1.4;
}

.miya-section-heading h2,
.miya-footer-cta h2 {
	margin-top: 14px;
	color: var(--miya-navy);
	font-size: clamp(28px, 3.3vw, 44px);
	font-weight: 500;
	line-height: 1.5;
	letter-spacing: 0.07em;
}

.miya-section-heading > p:last-child:not(.miya-en) {
	margin-top: 18px;
	color: #5b6176;
}

.miya-center {
	text-align: center;
}

.miya-consultation {
	background: var(--miya-mist) url("../images/miya-tax/consult-bg.webp") center / cover no-repeat;
}

.miya-consultation .miya-section-heading {
	padding-inline: 180px;
}

.miya-consultation .miya-center {
	position: absolute;
	top: 0;
	right: 0;
}

.miya-consultation .miya-center .miya-button {
	min-width: 158px;
	min-height: 46px;
	margin-top: 0;
	padding: 9px 18px;
	border-color: var(--miya-blue);
	background: transparent;
	color: var(--miya-blue) !important;
	font-size: 13px;
}

.miya-consultation .miya-center .miya-button:hover,
.miya-consultation .miya-center .miya-button:focus-visible {
	background: var(--miya-blue);
	color: var(--miya-white) !important;
}

.miya-consult-grid {
	display: grid;
	grid-template-columns: repeat(3, 1fr);
	gap: 24px;
}

.miya-consult-card {
	min-height: 260px;
	padding: 44px 36px;
	background: rgba(255, 255, 255, 0.95);
	border-top: 3px solid var(--miya-blue);
	box-shadow: var(--miya-shadow);
	text-align: center;
}

.miya-consult-card img {
	width: auto;
	height: 34px;
	margin: 0 auto 24px;
	object-fit: contain;
}

.miya-consult-card h3 {
	color: var(--miya-navy);
	font-size: 19px;
	font-weight: 600;
}

.miya-consult-card p {
	margin-top: 15px;
	color: #545b6e;
	font-size: 14px;
	text-align: left;
}

.miya-strength {
	background: var(--miya-navy) url("../images/miya-tax/strength-bg.webp") center / cover no-repeat;
	color: var(--miya-white);
}

.miya-section-heading--light .miya-en,
.miya-section-heading--light h2 {
	color: var(--miya-white);
}

.miya-strength-list {
	display: grid;
	gap: 24px;
}

.miya-strength-item {
	padding: clamp(36px, 4vw, 56px);
	display: grid;
	grid-template-columns: 150px 1fr;
	gap: clamp(28px, 5vw, 72px);
	background: var(--miya-white);
	border: 1px solid rgba(196, 231, 247, 0.75);
	border-radius: 18px;
	box-shadow: 0 18px 40px rgba(7, 11, 55, 0.24);
	color: var(--miya-text);
}

.miya-strength-mark img {
	width: 116px;
	height: auto;
}

.miya-strength .miya-script {
	color: var(--miya-blue);
}

.miya-strength h3 {
	margin-top: 6px;
	color: var(--miya-navy);
	font-size: clamp(26px, 3vw, 38px);
	font-weight: 500;
	letter-spacing: 0.08em;
}

.miya-strength h4 {
	margin-top: 18px;
	color: var(--miya-blue);
	font-size: 18px;
	font-weight: 500;
}

.miya-strength-item p:not(.miya-script) {
	margin-top: 18px;
	color: #535a6d;
}

.miya-quality {
	background: #f7fcff url("../images/miya-tax/quality-bg.webp") center / cover no-repeat;
}

.miya-quality-grid {
	display: grid;
	grid-template-columns: minmax(0, 0.9fr) minmax(0, 1.1fr);
	gap: clamp(48px, 8vw, 110px);
	align-items: center;
}

.miya-quality-title h2 {
	margin-top: 14px;
	color: var(--miya-navy);
	font-size: clamp(28px, 3.2vw, 43px);
	font-weight: 500;
	line-height: 1.6;
}

.miya-quality-copy {
	padding: clamp(34px, 5vw, 58px);
	background: rgba(255, 255, 255, 0.9);
	border-left: 3px solid var(--miya-blue);
	box-shadow: var(--miya-shadow);
}

.miya-quality-copy h3 {
	margin-top: 8px;
	color: var(--miya-navy);
	font-size: 27px;
	font-weight: 500;
}

.miya-quality-copy p:not(.miya-script) {
	margin-top: 18px;
	color: #4e556a;
}

.miya-text-link {
	margin-top: 28px;
	display: inline-flex;
	align-items: center;
	gap: 16px;
	padding-bottom: 7px;
	border-bottom: 1px solid var(--miya-blue);
	color: var(--miya-blue) !important;
	font-weight: 600;
}

.miya-text-link::after {
	content: "→";
}

.miya-situations {
	background: var(--miya-white) url("../images/miya-tax/situation-bg.webp") center / cover no-repeat;
}

.miya-situation-grid {
	display: grid;
	grid-template-columns: repeat(3, 1fr);
	gap: 1px;
	background: var(--miya-line);
	border: 1px solid var(--miya-line);
}

.miya-situation-card {
	min-height: 310px;
	padding: 40px 34px;
	display: flex;
	flex-direction: column;
	background: rgba(255, 255, 255, 0.96);
}

.miya-situation-card > span {
	color: var(--miya-blue);
	font-family: Georgia, serif;
	font-size: 26px;
}

.miya-situation-card h3 {
	margin-top: 20px;
	color: var(--miya-navy);
	font-size: 20px;
	font-weight: 600;
}

.miya-situation-card p {
	margin-top: 15px;
	color: #5b6172;
	font-size: 14px;
}

.miya-situation-card a,
.miya-service-card a {
	margin-top: 1rem;
	padding-top: 22px;
	color: var(--miya-blue);
	font-size: 13px;
	font-weight: 600;
}

.miya-services {
	background: var(--miya-mist) url("../images/miya-tax/services-bg.webp") center / cover no-repeat;
}

.miya-service-grid {
	display: grid;
	grid-template-columns: repeat(4, 1fr);
	gap: 18px;
}

.miya-service-card {
	min-height: 430px;
	padding: 42px 28px 32px;
	display: flex;
	flex-direction: column;
	background: var(--miya-white);
	border-bottom: 4px solid var(--miya-blue);
	box-shadow: 0 10px 30px rgba(25, 30, 109, 0.06);
}

.miya-service-card img {
	width: auto;
	height: 43px;
	margin-bottom: 26px;
	object-fit: contain;
	object-position: left center;
}

.miya-service-card h3 {
	min-height: 66px;
	color: var(--miya-navy);
	font-size: 20px;
	font-weight: 600;
	line-height: 1.55;
}

.miya-service-card h3 small {
	display: block;
	font-size: 11px;
	font-weight: 500;
}

.miya-service-card p {
	margin-top: 18px;
	color: #5b6172;
	font-size: 14px;
}

.miya-service-card strong {
	margin-top: 20px;
	color: var(--miya-gold);
	font-size: 13px;
}

.miya-about {
	background: #f8fcfe url("../images/miya-tax/about-bg.webp") center / cover no-repeat;
}

.miya-about-grid {
	display: grid;
	grid-template-columns: minmax(260px, 351px) 1fr;
	gap: clamp(44px, 8vw, 105px);
	align-items: start;
}

.miya-about-grid figure {
	position: sticky;
	top: 120px;
}

.miya-about-grid figure img {
	width: 100%;
	height: auto;
}

.miya-about-list article {
	padding: 30px 32px;
	position: relative;
	background: rgba(255, 255, 255, 0.94);
	border: 1px solid rgba(0, 145, 213, 0.14);
	border-radius: 14px;
	box-shadow: 0 12px 30px rgba(25, 30, 109, 0.07);
}

.miya-about-list article:not(:last-child) {
	margin-bottom: 20px;
}

.miya-about-list article::before {
	content: none;
}

.miya-about-list h3 {
	margin-top: 6px;
	color: var(--miya-navy);
	font-size: clamp(20px, 2.1vw, 28px);
	font-weight: 500;
}

.miya-about-list p:not(.miya-script) {
	margin-top: 14px;
	color: #535a6d;
}

.miya-voice {
	background: var(--miya-white) url("../images/miya-tax/voice-bg.webp") center / cover no-repeat;
}

.miya-voice-grid {
	display: grid;
	grid-template-columns: 1fr 1fr;
	gap: 28px;
}

.miya-voice-grid article {
	padding: clamp(32px, 4vw, 50px);
	background: var(--miya-mist);
	border: 1px solid rgba(0, 145, 213, 0.12);
}

.miya-voice-grid img {
	width: 74px;
	height: 74px;
	margin-bottom: 24px;
	border-radius: 50%;
}

.miya-voice-grid blockquote {
	color: var(--miya-navy);
	font-size: 16px;
	font-weight: 500;
	line-height: 2;
}

.miya-voice-grid article > p {
	margin-top: 20px;
	color: #687082;
	font-size: 13px;
	text-align: right;
}

.miya-faq {
	background: #f8fbfd url("../images/miya-tax/faq-bg.webp") center / cover no-repeat;
}

.miya-faq-list {
	max-width: 900px;
	margin: 0 auto;
	border-top: 1px solid var(--miya-line);
}

.miya-faq details {
	border-bottom: 1px solid var(--miya-line);
	background: rgba(255, 255, 255, 0.86);
}

.miya-faq summary {
	min-height: 78px;
	padding: 22px 62px 22px 26px;
	display: flex;
	align-items: center;
	gap: 20px;
	position: relative;
	color: var(--miya-navy);
	font-size: 16px;
	font-weight: 500;
	cursor: pointer;
	list-style: none;
}

.miya-faq summary::-webkit-details-marker {
	display: none;
}

.miya-faq summary span {
	color: var(--miya-blue);
	font-family: Georgia, serif;
	font-size: 24px;
}

.miya-faq summary::after {
	content: "+";
	position: absolute;
	right: 26px;
	color: var(--miya-blue);
	font-size: 26px;
	font-weight: 300;
}

.miya-faq details[open] summary::after {
	content: "−";
}

.miya-faq details > div {
	padding: 0 62px 28px 70px;
	color: #51596b;
}

.miya-area {
	min-height: 500px;
	display: grid;
	align-items: center;
	background: #dff4fd url("../images/miya-tax/service-area.webp") center / cover no-repeat;
}

.miya-area-lead {
	max-width: 760px;
	margin: 0 auto;
	color: var(--miya-navy);
	font-size: 18px;
	line-height: 2.1;
	text-align: center;
}

.miya-area-list {
	margin-top: 36px;
	display: flex;
	flex-wrap: wrap;
	justify-content: center;
	gap: 12px;
}

.miya-area-list li {
	min-width: 120px;
	padding: 10px 18px;
	background: rgba(255, 255, 255, 0.9);
	border: 1px solid rgba(0, 145, 213, 0.2);
	color: var(--miya-navy);
	text-align: center;
}

.miya-office {
	background: var(--miya-white) url("../images/miya-tax/office-bg.webp") center / cover no-repeat;
}

.miya-office-grid {
	display: grid;
	grid-template-columns: 1.08fr 0.92fr;
	gap: clamp(40px, 6vw, 80px);
	align-items: center;
}

.miya-office-grid figure img {
	width: 100%;
	height: auto;
}

.miya-office-grid dl {
	display: grid;
	grid-template-columns: 120px 1fr;
	border-top: 1px solid var(--miya-line);
}

.miya-office-grid dt,
.miya-office-grid dd {
	padding: 15px 0;
	border-bottom: 1px solid var(--miya-line);
}

.miya-office-grid dt {
	color: var(--miya-navy);
	font-weight: 600;
}

.miya-office-grid dd {
	color: #51596b;
}

.miya-tax-site #top_news {
	padding: clamp(82px, 8vw, 122px) 24px;
	background: var(--miya-white);
}

.miya-tax-site #top_news h2 {
	color: var(--miya-navy);
	font-size: clamp(32px, 3.4vw, 46px);
	font-weight: 500;
	letter-spacing: 0.22em;
}

.miya-tax-site #top_news ul {
	width: min(100%, 900px);
	max-width: 100%;
	margin: 0 auto;
}

.miya-tax-site #top_news dd span {
	color: var(--miya-blue);
}

.miya-footer {
	background: var(--miya-navy);
	color: var(--miya-white);
}

.miya-footer-cta {
	padding: clamp(82px, 8vw, 120px) 24px;
	background: linear-gradient(90deg, rgba(25, 30, 109, 0.78) 0%, rgba(25, 30, 109, 0.56) 55%, rgba(25, 30, 109, 0.38) 100%), url("../images/miya-tax/footer-bg.webp") right center / cover no-repeat;
	text-align: center;
}

.miya-footer-cta .miya-en,
.miya-footer-cta h2 {
	color: var(--miya-white);
}

.miya-footer-cta .miya-section-inner > p:not(.miya-en) {
	max-width: 800px;
	margin: 22px auto 0;
	color: rgba(255, 255, 255, 0.83);
}

.miya-footer-actions {
	margin-top: 38px;
	display: flex;
	flex-wrap: wrap;
	justify-content: center;
	align-items: center;
	gap: 22px;
}

.miya-footer-actions .miya-button {
	margin-top: 0;
}

.miya-line-pending {
	padding: 12px 20px;
	border: 1px solid rgba(255, 255, 255, 0.35);
	color: rgba(255, 255, 255, 0.72);
	font-size: 13px;
}

.miya-footer-bottom {
	width: min(100%, calc(var(--miya-width) + 48px));
	margin: 0 auto;
	padding: 52px 24px 0;
	display: grid;
	grid-template-columns: 250px 1fr;
	align-items: center;
	gap: 30px 48px;
}

.miya-footer-logo {
	width: 250px;
	margin: 0;
	display: block;
}

.miya-footer-logo img {
	width: 100%;
	height: auto;
	filter: brightness(0) invert(1);
}

.miya-footer .footer-nav ul {
	margin: 0;
	display: flex;
	flex-wrap: wrap;
	justify-content: flex-end;
	gap: 12px 26px;
}

.miya-footer .footer-nav a {
	color: rgba(255, 255, 255, 0.82);
	font-size: 13px;
}

.miya-footer #cop {
	grid-column: 1 / -1;
	padding: 18px;
	background: transparent;
	border-top: 1px solid rgba(255, 255, 255, 0.14);
	color: rgba(255, 255, 255, 0.62);
}

.has-js .j-scroll-switch {
	opacity: 0;
	transform: translateY(24px);
	transition: opacity 700ms ease, transform 700ms ease;
}

.has-js .j-scroll-switch.is-visible {
	opacity: 1;
	transform: none;
}

@media (max-width: 1240px) {
	.miya-header-inner {
		grid-template-columns: 210px 1fr auto;
		gap: 14px;
		padding-left: 22px;
	}

	.miya-desktop-nav ul {
		gap: 13px;
	}

	.miya-contact-link {
		padding-inline: 22px;
	}
}

@media (max-width: 1100px) {
	html {
		scroll-padding-top: 70px;
	}

	.miya-tax-site .miya-header {
		height: 70px;
	}

	.miya-header-inner {
		display: flex;
		padding: 0 76px 0 20px;
	}

	.miya-header-inner .miya-logo img {
		width: 218px;
	}

	.miya-desktop-nav,
	.miya-header-inner > .miya-contact-link {
		display: none;
	}

	.miya-tax-site #spnav {
		display: block;
		position: relative;
		z-index: 998;
	}

	.miya-tax-site #spnavbtn {
		width: 48px;
		height: 48px;
		top: 11px;
		right: 14px;
		padding: 15px 11px;
		display: block;
		background: var(--miya-navy);
	}

	.miya-tax-site #spnav .trigger {
		width: min(360px, 88vw);
		left: min(-360px, -88vw);
		right: auto;
		padding: 26px 24px;
		background: var(--miya-white);
		color: var(--miya-text);
		transition: left 260ms ease;
	}

	.miya-tax-site #spnav .trigger.open {
		width: min(360px, 88vw);
		left: 0;
		right: auto;
	}

	/* Override legacy positioning: mobile panel slides from left to right. */
	#spnav .trigger {
		left: min(-360px, -88vw);
		right: auto;
	}

	#spnav .trigger.open {
		left: 0;
		right: auto;
	}

	.miya-mobile-panel .miya-logo {
		padding: 6px 10px 24px;
	}

	.miya-mobile-panel .miya-mobile-menu li {
		border-top: 1px solid var(--miya-line);
		line-height: 1.5;
	}

	.miya-mobile-panel .miya-mobile-menu li:last-child {
		border-bottom: 1px solid var(--miya-line);
	}

	.miya-mobile-panel .miya-mobile-menu a {
		height: auto;
		padding: 13px 10px;
		color: var(--miya-navy);
		font-size: 14px;
		text-align: left;
	}

	.miya-mobile-panel .miya-contact-link {
		min-height: 58px;
		margin-top: 24px;
	}

	.miya-hero {
		min-height: calc(100svh - 70px);
	}

	.miya-service-grid {
		grid-template-columns: repeat(2, 1fr);
	}

	.miya-service-card {
		min-height: 360px;
	}
}

@media (max-width: 820px) {
	.miya-consultation .miya-section-heading {
		padding-inline: 0;
	}

	.miya-consultation .miya-center {
		margin-top: 34px;
		position: static;
		text-align: center;
	}

	.miya-hero-overlay {
		background: linear-gradient(90deg, rgba(255, 255, 255, 0.9), rgba(255, 255, 255, 0.48));
	}

	.miya-consult-grid,
	.miya-situation-grid {
		grid-template-columns: 1fr;
	}

	.miya-situation-grid {
		border-left: 0;
	}

	.miya-consult-card,
	.miya-situation-card {
		min-height: 0;
	}

	.miya-strength-item {
		grid-template-columns: 100px 1fr;
	}

	.miya-strength-mark img {
		width: 88px;
	}

	.miya-quality-grid,
	.miya-about-grid,
	.miya-office-grid {
		grid-template-columns: 1fr;
	}

	.miya-about-grid figure {
		width: min(100%, 300px);
		margin: 0 auto;
		position: static;
	}

	.miya-office-grid figure {
		display: none;
	}

	.miya-office-grid > div {
		grid-column: 1;
	}

	.miya-voice-grid {
		grid-template-columns: 1fr;
	}

	.miya-office-grid figure {
		max-width: 640px;
		margin: 0 auto;
	}
}

@media (max-width: 640px) {
	body.miya-tax-site {
		font-size: 15px;
		line-height: 1.85;
	}

	.miya-header-inner .miya-logo img {
		width: 190px;
	}

	.miya-hero {
		min-height: 680px;
		align-items: center;
	}

	.miya-hero-video {
		object-position: 57% center;
	}

	.miya-hero-overlay {
		background: rgba(255, 255, 255, 0.72);
	}

	.miya-hero-content {
		width: min(100% - 40px, var(--miya-width));
		padding: 72px 0 92px;
	}

	.miya-hero-script {
		max-width: 320px;
		font-size: 24px;
	}

	.miya-hero h1 {
		font-size: clamp(34px, 10.5vw, 47px);
		letter-spacing: 0.03em;
	}

	.miya-hero-copy br {
		display: none;
	}

	.miya-scroll {
		right: 9px;
	}

	.miya-section {
		padding-inline: 20px;
	}

	.miya-section-heading h2,
	.miya-footer-cta h2 {
		font-size: clamp(26px, 8vw, 34px);
		letter-spacing: 0.04em;
	}

	.miya-consult-card {
		padding: 36px 28px;
	}

	.miya-strength-item {
		grid-template-columns: 1fr;
		gap: 18px;
	}

	.miya-strength-mark img {
		width: 74px;
	}

	.miya-strength h4 {
		font-size: 16px;
	}

	.miya-quality-title h2 br {
		display: none;
	}

	.miya-quality-copy {
		padding: 30px 24px;
	}

	.miya-service-grid {
		grid-template-columns: 1fr;
	}

	.miya-service-card {
		min-height: 0;
	}

	.miya-service-card h3 {
		min-height: 0;
	}

	.miya-about-list article {
		padding: 26px 24px;
	}

	.miya-voice-grid article {
		padding: 30px 24px;
	}

	.miya-faq summary {
		min-height: 70px;
		padding: 18px 48px 18px 16px;
		gap: 12px;
		font-size: 14px;
	}

	.miya-faq summary::after {
		right: 17px;
	}

	.miya-faq details > div {
		padding: 0 18px 24px 48px;
		font-size: 14px;
	}

	.miya-area-lead {
		font-size: 16px;
		text-align: left;
	}

	.miya-area-list {
		display: grid;
		grid-template-columns: 1fr 1fr;
	}

	.miya-office-grid dl {
		grid-template-columns: 90px 1fr;
		font-size: 13px;
	}

	.miya-tax-site #top_news dt {
		width: 25%;
	}

	.miya-tax-site #top_news dd:nth-of-type(1) {
		width: 30%;
	}

	.miya-tax-site #top_news dd:nth-of-type(2) {
		width: 45%;
	}

	.miya-tax-site #top_news dd:nth-of-type(3) {
		width: 75%;
	}

	.miya-footer-cta {
		padding-inline: 20px;
	}

	.miya-footer-actions {
		align-items: stretch;
		flex-direction: column;
	}

	.miya-footer-actions .miya-button {
		width: 100%;
	}

	.miya-footer .footer-nav ul {
		display: grid;
		grid-template-columns: 1fr 1fr;
		gap: 12px 20px;
		text-align: center;
	}

	.miya-footer-bottom {
		display: block;
	}

	.miya-footer-logo {
		margin: 0 auto;
	}

	.miya-footer .footer-nav ul {
		margin: 34px auto 28px;
	}
}

/* TOPページ.png trace alignment (1920px source of truth). */
:root {
	--miya-width: 1200px;
}

.miya-tax-site .miya-header {
	height: 70px;
}

.miya-header-inner {
	width: 100%;
	max-width: none;
	grid-template-columns: clamp(480px, 37.5vw, 720px) minmax(0, 1fr) 230px;
	gap: 0;
	padding-left: 20px;
}

.miya-header-inner .miya-logo img {
	width: 328px;
}

.miya-desktop-nav ul {
	gap: clamp(18px, 3.23vw, 62px);
}

.miya-desktop-nav a {
	font-size: clamp(12px, 0.833vw, 16px);
}

.miya-header-inner > .miya-contact-link {
	min-height: 70px;
	padding-inline: 20px;
	font-size: 16px;
}

.miya-hero {
	height: clamp(700px, 45vw, 864px);
	min-height: 0;
	display: block;
	background:
		radial-gradient(circle at 16% 18%, rgba(255, 255, 255, 0.5), transparent 33%),
		linear-gradient(135deg, #c4e7f7 0%, #e1f1fa 62%, #d5eaf4 100%);
}

.miya-hero-visual {
	position: absolute;
	z-index: 0;
	inset: 0;
	width: 100%;
	overflow: hidden;
	background: #dff3fb url("../media/hero-poster.webp") center / cover no-repeat;
}

.miya-hero-visual .miya-hero-video,
.miya-hero-visual .miya-hero-overlay {
	position: absolute;
	inset: 0;
	width: 100%;
	height: 100%;
}

.miya-hero-visual .miya-hero-video {
	object-fit: cover;
	object-position: center;
}

.miya-hero-visual .miya-hero-overlay {
	background: linear-gradient(90deg, rgba(20, 0, 160, 0.1) 0%, rgba(20, 0, 160, 0.08) 43%, rgba(20, 0, 160, 0.07) 100%);
}

.miya-hero-content {
	width: min(calc(100% - 48px), var(--miya-width));
	height: 100%;
	margin: 0 auto;
	padding: clamp(92px, 6.25vw, 120px) 0 44px;
}

.miya-hero-script {
	max-width: 100%;
	margin: 0 0 14px;
	color: var(--miya-blue);
	font-family: var(--miya-script);
	font-size: 25px;
	line-height: 1.25;
	transform: rotate(-4deg) translate(-8%, -80%);
}

.miya-hero h1 {
	max-width: 1100px;
	margin: 0;
	font-size: clamp(44px, 3.02vw, 58px);
	font-weight: 500;
	line-height: 1.35;
	letter-spacing: 0.08em;
}

.miya-hero-subtitle {
	margin-top: 8px;
	color: var(--miya-navy);
	font-size: clamp(25px, 1.67vw, 32px);
	font-weight: 400;
	letter-spacing: 0.08em;
}

.miya-hero-contact-intro {
	margin-top: clamp(42px, 3.25vw, 62px);
	display: flex;
	align-items: center;
	gap: 22px;
}

.miya-hero-lead {
	margin: 0;
	color: var(--miya-navy);
	font-size: clamp(18px, 1.25vw, 24px);
	font-weight: 500;
	letter-spacing: 0.08em;
}

.miya-hero-copy {
	max-width: 960px;
	margin-top: clamp(34px, 2.55vw, 49px);
	color: #333b55;
	font-size: clamp(13px, 0.84vw, 16px);
	line-height: 1.9;
	border-left: 3px solid #0091D5;
	padding-left: 0.5rem;
}

.miya-hero-actions {
	margin-top: clamp(44px, 3.3vw, 64px);
	display: flex;
	align-items: center;
	gap: clamp(20px, 2.6vw, 50px);
}

.miya-hero-actions .miya-button {
	min-height: 58px;
	margin: 0;
	border-color: #0091D5;
	background: rgba(255, 255, 255, 0.94);
	color: #0091D5 !important;
}

.miya-hero-actions .miya-button:hover,
.miya-hero-actions .miya-button:focus-visible {
	background: #0091D5;
	color: var(--miya-white) !important;
}

.miya-hero-primary {
	min-width: min(540px, 42vw);
}

.miya-hero-badge {
	position: static;
	flex: 0 0 auto;
	padding: 7px 18px;
	border-radius: 999px;
	background: var(--miya-gold);
	color: var(--miya-white);
	font-size: 12px;
	font-weight: 600;
	letter-spacing: 0.08em;
}

.miya-hero-secondary {
	min-width: 250px;
}

.miya-hero-line {
	margin-top: 28px;
	color: #4f5870;
	font-size: 13px;
	letter-spacing: 0.08em;
}

.miya-scroll {
	right: auto;
	left: clamp(20px, 2.2vw, 42px);
	top: 50%;
	bottom: auto;
	transform: translateY(-50%);
}

.miya-section {
	padding: clamp(72px, 5.208vw, 100px) 24px;
}

.miya-section-inner {
	width: min(calc(100% - 48px), var(--miya-width));
}

.miya-section-heading {
	margin-bottom: clamp(48px, 3.65vw, 70px);
	text-align: left;
}

.miya-section-heading h2,
.miya-footer-cta h2 {
	margin-top: 6px;
	font-size: clamp(26px, 1.67vw, 32px);
	font-weight: 500;
	line-height: 1.5;
	letter-spacing: 0.06em;
}

.miya-consultation {
	min-height: clamp(500px, 28.44vw, 546px);
	padding-bottom: 92px;
}

.miya-consultation .miya-section-heading {
	padding-inline: 0;
	margin-bottom: 24px;
}

.miya-consult-grid {
	gap: 0;
}

.miya-consult-card {
	min-height: 258px;
	padding: 40px 30px 28px;
	background: rgba(255, 255, 255, 0.86);
	border: 0;
	border-left: 1px solid rgba(25, 30, 109, 0.12);
	box-shadow: none;
}

.miya-consult-card:first-child {
	border-left: 0;
}

.miya-consult-card img {
	margin-bottom: 14px;
}

.miya-consult-card h3 {
	font-size: 18px;
}

.miya-consultation .miya-center {
	top: 0;
}

.miya-strength {
	min-height: clamp(1100px, 76.15vw, 1462px);
}

.miya-strength .miya-section-heading {
	margin-bottom: 26px;
}

.miya-strength .miya-center {
	position: absolute;
	top: 0;
	right: 0;
}

.miya-strength .miya-center .miya-button {
	min-width: 300px;
	min-height: 46px;
	margin: 0;
	padding: 10px 20px;
	border-color: rgba(255, 255, 255, 0.78);
	background: transparent;
	color: var(--miya-white) !important;
	font-size: 13px;
}

.miya-strength-list {
	gap: 0;
	padding: 0 clamp(46px, 3.75vw, 72px);
	background: var(--miya-white);
}

.miya-strength-item {
	padding: clamp(34px, 2.2vw, 42px) 0;
	grid-template-columns: 150px 1fr;
	gap: clamp(36px, 2.9vw, 56px);
	background: transparent;
	border: 0;
	border-bottom: 1px solid var(--miya-line);
	border-radius: 0;
	box-shadow: none;
}

.miya-strength-item:last-child {
	border-bottom: 0;
}

.miya-strength-mark img {
	width: 133px;
}

.miya-strength h3 {
	margin-top: 0;
	font-size: 16px;
	font-weight: 500;
	letter-spacing: 0.05em;
}

.miya-strength h4 {
	margin-top: 6px;
	color: var(--miya-navy);
	font-size: clamp(21px, 1.35vw, 26px);
	font-weight: 500;
	line-height: 1.55;
}

.miya-strength-item p:not(.miya-script) {
	margin-top: 16px;
	font-size: 15px;
	line-height: 1.9;
}

.miya-strength-item .miya-strength-note {
	padding: 5px 18px;
	border-left: 3px solid var(--miya-blue);
	background: var(--miya-mist);
	font-size: 14px;
	line-height: 1.9;
}

.miya-quality {
	min-height: clamp(500px, 28.54vw, 548px);
}

.miya-quality-grid {
	grid-template-columns: 470px 1fr;
	gap: clamp(54px, 3.65vw, 70px);
}

.miya-quality-title h2 {
	font-size: clamp(26px, 1.67vw, 32px);
	line-height: 1.55;
}

.miya-quality-copy {
	padding: 0 0 0 clamp(42px, 2.65vw, 51px);
	background: transparent;
	border-left: 1px solid rgba(25, 30, 109, 0.25);
	box-shadow: none;
}

.miya-quality-copy h3 {
	font-size: 24px;
}

.miya-quality-copy p:not(.miya-script) {
	margin-top: 14px;
	font-size: 14px;
	line-height: 1.9;
}

.miya-situations {
	min-height: clamp(720px, 43.75vw, 840px);
	padding-top: clamp(68px, 4.38vw, 84px);
	padding-bottom: 84px;
}

.miya-situations .miya-section-heading {
	margin-bottom: 20px;
}

.miya-situation-grid {
	gap: 0;
	background: transparent;
	border: 0;
	border-top: 1px solid var(--miya-line);
	border-left: 1px solid var(--miya-line);
}

.miya-situation-card {
	min-height: 249px;
	padding: 28px 40px 30px;
	background: rgba(255, 255, 255, 0.9);
	border-right: 1px solid var(--miya-line);
	border-bottom: 1px solid var(--miya-line);
}

.miya-situation-card > span {
	font-size: 14px;
	letter-spacing: 0.12em;
}

.miya-situation-card h3 {
	margin-top: 20px;
	font-size: 19px;
}

.miya-services {
	min-height: clamp(650px, 39.79vw, 764px);
}

.miya-service-grid {
	gap: 0;
	border-left: 1px solid var(--miya-line);
}

.miya-service-card {
	min-height: 420px;
	padding: 12px 30px 28px;
	background: rgba(255, 255, 255, 0.94);
	border: 0;
	border-right: 1px solid var(--miya-line);
	box-shadow: none;
}

.miya-service-card img {
	margin-bottom: 24px;
}

.miya-service-card h3 {
	font-size: 18px;
}

.miya-about {
	min-height: clamp(980px, 58.07vw, 1115px);
	padding-bottom: 89px;
}

.miya-about .miya-section-heading {
	margin-bottom: 19px;
}

.miya-about-grid {
	grid-template-columns: 351px 1fr;
	gap: clamp(60px, 4.43vw, 85px);
}

.miya-about-grid figure {
	position: static;
}

.miya-about-list {
	background: var(--miya-white);
}

.miya-about-list article {
	min-height: 202px;
	padding: 22px 34px;
	display: flex;
	flex-direction: column;
	justify-content: center;
	background: transparent;
	border: 0;
	border-bottom: 1px solid var(--miya-line);
	border-radius: 0;
	box-shadow: none;
}

.miya-about-list article:not(:last-child) {
	margin-bottom: 0;
}

.miya-about-list article:last-child {
	border-bottom: 0;
}

.miya-about-list h3 {
	font-size: clamp(20px, 1.3vw, 25px);
}

.miya-about-list p:not(.miya-script) {
	margin-top: 10px;
	font-size: 14px;
}

.miya-voice {
	min-height: clamp(470px, 26.82vw, 515px);
}

.miya-voice .miya-section-heading {
	margin-bottom: clamp(46px, 3.1vw, 60px);
}

.miya-voice-grid {
	gap: clamp(34px, 3.13vw, 60px);
}

.miya-voice-grid article {
	padding: 0;
	display: grid;
	grid-template-columns: 110px 1fr;
	grid-template-rows: auto auto;
	column-gap: 30px;
	background: transparent;
	border: 0;
}

.miya-voice-grid img {
	width: 110px;
	height: 110px;
	margin: 0;
	grid-row: 1 / 3;
}

.miya-voice-grid blockquote {
	font-size: 14px;
	line-height: 1.9;
}

.miya-voice-grid article > p {
	margin-top: 14px;
	text-align: left;
}

.miya-faq {
	min-height: clamp(1180px, 73.18vw, 1405px);
}

.miya-faq .miya-section-heading {
	margin-bottom: 78px;
}

.miya-faq-list {
	max-width: none;
	background: rgba(255, 255, 255, 0.24);
}

.miya-faq details {
	background: transparent;
}

.miya-faq summary {
	min-height: 90px;
	padding: 22px 58px 22px 0;
	gap: 32px;
	font-size: 16px;
}

.miya-faq details > div {
	padding: 0 58px 30px 60px;
	font-size: 14px;
}

.miya-area {
	min-height: clamp(420px, 24.69vw, 474px);
	display: block;
}

.miya-area .miya-section-heading {
	margin-bottom: 44px;
}

.miya-area-lead {
	max-width: 780px;
	margin: 0;
	font-size: 15px;
	line-height: 2;
	text-align: left;
}

.miya-area-list {
	margin-top: 50px;
	justify-content: flex-start;
	gap: 8px;
}

.miya-area-list li {
	min-width: 112px;
	padding: 8px 15px;
}

.miya-office {
	min-height: clamp(650px, 38.02vw, 730px);
	padding-top: clamp(150px, 9.64vw, 185px);
	padding-bottom: clamp(70px, 4.7vw, 90px);
}

.miya-office .miya-section-inner {
	min-height: 455px;
}

.miya-office .miya-section-heading {
	width: 280px;
	margin: 0;
	position: absolute;
	top: 0;
	left: 0;
	z-index: 2;
}

.miya-office-grid {
	min-height: 455px;
	grid-template-columns: 300px 1fr;
	gap: 40px;
	align-items: start;
}

.miya-office-grid figure {
	width: 851px;
	position: absolute;
	top: -85px;
	left: calc((100vw - min(62.5vw, 1200px)) / -2);
	z-index: 0;
}

.miya-office-grid > div {
	grid-column: 2;
	position: relative;
	z-index: 1;
	background: rgba(255, 255, 255, 0.92);
}

.miya-office-grid dl {
	grid-template-columns: 240px 1fr;
}

.miya-office-grid dt,
.miya-office-grid dd {
	padding: 16.5px 0;
}

.miya-footer-cta {
	min-height: 374px;
	padding: 70px 24px 49px;
	text-align: left;
}

.miya-footer-contact-grid {
	display: grid;
	grid-template-columns: 480px 1fr;
	gap: clamp(60px, 4.9vw, 94px);
	align-items: start;
}

.miya-footer-cta .miya-section-inner > p:not(.miya-en) {
	max-width: none;
	margin: 0;
}

.miya-footer-contact-copy {
	padding-top: 0;
	font-size: 14px;
	line-height: 2;
}

.miya-footer-contact-copy p + p {
	margin-top: 30px;
}

.miya-footer-actions {
	margin-top: 28px;
	align-items: flex-start;
	justify-content: flex-start;
	flex-direction: column;
	gap: 18px;
}

.miya-footer-actions .miya-button {
	min-width: 300px;
}

.miya-line-pending {
	padding: 0;
	border: 0;
}

.miya-footer-bottom {
	width: min(100%, 1620px);
	min-height: 154px;
	padding: 34px 0 12px;
	grid-template-columns: 250px 1fr;
	grid-template-rows: auto auto;
	gap: 10px 48px;
}

.miya-footer-logo {
	grid-row: 1 / 3;
}

.miya-footer #cop {
	grid-column: 2;
	padding: 0;
	border: 0;
	text-align: right;
}

@media (max-width: 1100px) {
	.miya-section-inner {
		width: min(calc(100% - 48px), 820px);
	}

	.miya-hero {
		height: 760px;
	}

	.miya-hero-content {
		width: calc(100% - 64px);
		padding-top: 86px;
	}

	.miya-hero h1,
	.miya-hero-subtitle,
	.miya-hero-script,
	.miya-hero-lead,
	.miya-hero-copy {
		max-width: 62%;
	}

	.miya-hero h1 {
		font-size: 43px;
	}

	.miya-hero-subtitle {
		font-size: 26px;
	}

	.miya-hero-actions {
		max-width: 64%;
		flex-wrap: wrap;
		gap: 24px;
	}

	.miya-hero-contact-intro {
		max-width: 64%;
		flex-wrap: wrap;
	}

	.miya-hero-primary,
	.miya-hero-secondary {
		min-width: min(100%, 460px);
	}

	.miya-strength .miya-center {
		position: static;
		margin: 32px 0 0;
		text-align: left;
	}

	.miya-quality-grid {
		grid-template-columns: minmax(0, 0.85fr) minmax(0, 1.15fr);
		gap: 42px;
	}

	.miya-about-grid {
		grid-template-columns: 290px 1fr;
		gap: 48px;
	}

	.miya-about-list article {
		min-height: 0;
	}

	.miya-office .miya-section-heading {
		position: static;
		margin-bottom: 48px;
	}

	.miya-office-grid {
		grid-template-columns: 1fr;
	}

	.miya-office-grid figure {
		width: min(100%, 720px);
		margin: 0 auto;
		position: static;
	}

	.miya-office-grid > div {
		grid-column: auto;
	}

	.miya-footer-bottom {
		width: calc(100% - 48px);
	}
}

@media (min-width: 1101px) and (max-width: 1280px) {
	.miya-header-inner {
		min-width: 0;
		grid-template-columns: 220px minmax(0, 1fr) 160px;
		padding-left: 24px;
	}

	.miya-header-inner .miya-logo img {
		width: 190px;
	}

	.miya-desktop-nav ul {
		gap: 12px;
	}

	.miya-desktop-nav a {
		font-size: 11px;
		letter-spacing: 0.02em;
	}

	.miya-header-inner > .miya-contact-link {
		min-width: 0;
		padding-inline: 12px;
		font-size: 12px;
	}
}

@media (min-width: 1281px) {
	.miya-hero h1 {
		white-space: nowrap;
	}
}

@media (min-width: 1600px) {
	.miya-hero-content {
		width: min(calc(100% - 48px), 1400px);
	}

	.miya-hero h1 {
		font-size: 50px;
		transform: translate(-9px, 38px) scaleX(1.06);
		transform-origin: left center;
	}

	.miya-hero-subtitle {
		font-size: 28px;
		transform: translate(36px, 33px) scaleX(0.987);
		transform-origin: left center;
	}

	.miya-hero-contact-intro {
		margin-top: 84px;
	}

	.miya-consultation { height: 546px; }
	.miya-strength { height: 1462px; }
	.miya-quality { height: 548px; }
	.miya-situations { height: 840px; }
	.miya-services { height: 764px; }
	.miya-about { height: 1115px; }
	.miya-voice { height: 515px; }
	.miya-faq { height: 1405px; }
	.miya-area { height: 474px; }
	.miya-office { height: 730px; }
	.miya-footer-cta { height: 374px; }
	.miya-footer-bottom { height: 154px; }
}

@media (max-width: 820px) {
	.miya-hero {
		height: auto;
		min-height: 0;
	}

	.miya-hero-visual {
		width: 100%;
		height: clamp(260px, 55vw, 420px);
		position: relative;
		-webkit-mask-image: none;
		mask-image: none;
	}

	.miya-hero-content {
		width: min(100%, 640px);
		height: auto;
		padding: 46px 24px 78px;
	}

	.miya-hero h1,
	.miya-hero-subtitle,
	.miya-hero-script,
	.miya-hero-contact-intro,
	.miya-hero-lead,
	.miya-hero-copy,
	.miya-hero-actions {
		max-width: none;
	}

	.miya-hero-script {
		font-size: clamp(14px, 3.6vw, 18px);
		letter-spacing: 0.02em;
		transform: none;
	}

	.miya-hero h1 {
		font-size: clamp(28px, 7.6vw, 40px);
	}

	.miya-hero-subtitle {
		font-size: clamp(18px, 5vw, 24px);
	}

	.miya-hero-contact-intro {
		margin-top: 34px;
		gap: 12px 16px;
	}

	.miya-hero-lead {
		margin: 0;
		font-size: 18px;
	}

	.miya-hero-copy {
		margin-top: 26px;
		font-size: 14px;
	}

	.miya-hero-copy br {
		display: none;
	}

	.miya-hero-actions {
		margin-top: 42px;
		flex-direction: column;
		align-items: stretch;
	}

	.miya-hero-primary,
	.miya-hero-secondary {
		width: 100%;
		min-width: 0;
	}

	.miya-scroll {
		display: none;
	}

	.miya-section {
		min-height: 0;
		padding: 70px 24px;
	}

	.miya-section-inner {
		width: min(100%, 640px);
	}

	.miya-section-heading {
		margin-bottom: 42px;
	}

	.miya-consultation .miya-center {
		position: static;
		margin-top: 30px;
		text-align: left;
	}

	.miya-consult-card {
		border-left: 0;
		border-top: 1px solid var(--miya-line);
	}

	.miya-strength-list {
		padding: 0 28px;
	}

	.miya-strength-item {
		grid-template-columns: 1fr;
		gap: 20px;
	}

	.miya-quality-grid,
	.miya-about-grid,
	.miya-office-grid {
		grid-template-columns: 1fr;
	}

	.miya-quality-copy {
		padding: 34px 0 0;
		border-top: 1px solid rgba(25, 30, 109, 0.25);
		border-left: 0;
	}

	.miya-situation-grid {
		grid-template-columns: 1fr;
	}

	.miya-service-grid {
		grid-template-columns: 1fr 1fr;
	}

	.miya-about-grid figure {
		width: min(100%, 310px);
	}

	.miya-about-list article {
		min-height: 0;
	}

	.miya-voice-grid {
		grid-template-columns: 1fr;
	}

	.miya-voice-grid article {
		grid-template-columns: 86px 1fr;
		height: auto;
		min-width: 0;
	}

	.miya-voice-grid blockquote,
	.miya-voice-grid article > p {
		min-width: 0;
	}

	.miya-voice-grid img {
		width: 86px;
		height: 86px;
	}

	.miya-faq summary {
		min-height: 76px;
		padding-left: 0;
		gap: 18px;
	}

	.miya-faq details > div {
		padding: 0 1rem 30px;
		font-size: 14px;
	}

	.miya-area-lead br {
		display: none;
	}

	.miya-office .miya-section-heading {
		width: auto;
	}

	.miya-office-grid dl {
		grid-template-columns: 110px 1fr;
	}

	.miya-footer-cta {
		min-height: 0;
		padding: 70px 24px;
	}

	.miya-footer-contact-grid {
		grid-template-columns: 1fr;
		gap: 44px;
	}

	.miya-footer-bottom {
		width: calc(100% - 40px);
		min-height: 0;
		padding: 42px 0 24px;
		display: block;
	}

	.miya-footer #cop {
		text-align: center;
	}
}

@media (max-width: 640px) {
	.miya-section {
		padding-inline: 20px;
	}

	.miya-service-grid {
		grid-template-columns: 1fr;
	}

	.miya-service-card {
		min-height: 0;
	}

	.miya-voice-grid article {
		grid-template-columns: 1fr;
		grid-template-rows: auto;
		column-gap: 0;
	}

	.miya-voice-grid img {
		width: 70px;
		height: 70px;
		margin: 0 auto 1rem;
		grid-row: auto;
	}

	.miya-area-list {
		grid-template-columns: 1fr 1fr;
	}

	.miya-office-grid dl {
		grid-template-columns: 88px 1fr;
	}
}

@media (prefers-reduced-motion: reduce) {
	html {
		scroll-behavior: auto;
	}

	*,
	*::before,
	*::after {
		scroll-behavior: auto !important;
		transition-duration: 0.01ms !important;
		animation-duration: 0.01ms !important;
		animation-iteration-count: 1 !important;
	}

	.miya-hero-video {
		display: none;
	}

	.has-js .j-scroll-switch {
		opacity: 1;
		transform: none;
	}
}
/* Fidelity reopen corrections: 2026-07-17 */
.miya-hero-visual .miya-hero-video {
	filter: brightness(0.96) contrast(1.08) saturate(1.06);
}

.miya-strength h3 {
	color: var(--miya-gold);
}

.miya-quality-copy {
	background: var(--miya-white);
}

.miya-footer {
	background: linear-gradient(90deg, #27508e 0%, #0e2a3d 100%);
}

.miya-footer-cta {
	background: url("../images/miya-tax/footer-bg.webp") center / cover no-repeat;
}

.miya-footer-actions .miya-button {
	border-color: var(--miya-blue);
	background: var(--miya-blue);
	color: var(--miya-white) !important;
}

.miya-footer .footer-nav ul {
	padding: 0;
	background: transparent;
}

.miya-footer .footer-nav a {
	color: var(--miya-white);
	opacity: 1;
}


.miya-section-cta {
	position: absolute;
	top: 16px;
	right: 0;
	display: inline-flex;
	align-items: center;
	justify-content: center;
	gap: 14px;
	min-width: 184px;
	padding: 8px 14px;
	border: 1px solid rgba(0, 145, 213, 0.34);
	background: rgba(255, 255, 255, 0.68);
	color: var(--miya-blue) !important;
	font-size: 11px;
	font-weight: 600;
	line-height: 1.4;
	letter-spacing: 0.04em;
}

.miya-section-cta::after {
	content: "→";
}

.miya-situation-card:first-child,
.miya-service-card:first-child {
	box-shadow: inset 0 3px 0 var(--miya-blue);
}

.miya-service-card strong {
	align-self: flex-start;
	display: inline-flex;
	align-items: center;
	min-height: 26px;
	padding: 3px 13px;
	border: 1px solid var(--miya-gold);
	border-radius: 999px;
	line-height: 1.4;
}

.miya-voice-grid article > p {
	color: var(--miya-accent-gold);
	text-decoration: underline;
	text-decoration-color: currentColor;
	text-decoration-thickness: 1px;
	text-underline-offset: 6px;
}

.miya-area {
	background: var(--miya-white) url("../images/miya-tax/service-area.webp") center / cover no-repeat;
}

.miya-area-list li {
	border-color: rgba(0, 145, 213, 0.58);
	border-radius: 999px;
	background: rgba(255, 255, 255, 0.9);
}

@media (max-width: 820px) {
	.miya-section-cta {
		position: static;
		margin: -24px 0 32px;
	}
}
/* Element-level spacing correction: 2026-07-17 */
@media (min-width: 1025px) {
	.miya-desktop-nav {
		padding-right: clamp(28px, 2.708vw, 52px);
	}

	.miya-desktop-nav ul {
		gap: clamp(18px, 2.552vw, 49px);
	}

	.miya-desktop-nav a {
		color: var(--miya-text);
		font-weight: 400;
		letter-spacing: 0.09em;
	}

	.miya-office-grid dl {
		padding-left: 0;
	}
}
@media (min-width: 1600px) {
	.miya-quality-copy {
		padding: 34px 42px;
	}

	.miya-quality-grid {
		grid-template-columns: 480px 1fr;
		gap: 60px;
	}

	.miya-section-heading h2 {
		color: var(--miya-text);
		font-weight: 400;
	}

	.miya-strength .miya-section-heading h2,
	.miya-about .miya-section-heading h2 {
		color: var(--miya-white);
	}

	.miya-consultation .miya-section-heading {
		margin-bottom: 16px;
	}

	.miya-quality-title h2 {
		margin-top: 4px;
		color: var(--miya-text);
		font-size: 28px;
		font-weight: 400;
		line-height: 1.08;
	}

	.miya-quality-title .miya-text-link {
		width: 253px;
		min-height: 58px;
		margin-top: 47px;
		padding: 0 28px;
		justify-content: center;
		position: relative;
		border: 1px solid var(--miya-blue);
		font-size: 16px;
		font-weight: 400;
		letter-spacing: 0.04em;
		white-space: nowrap;
	}

	.miya-quality-title .miya-text-link::after {
		position: absolute;
		right: -18px;
	}

	.miya-situations .miya-section-heading {
		margin-bottom: 13px;
	}

	.miya-situation-grid {
		grid-auto-rows: 255px;
	}

	.miya-situation-card {
		height: 255px;
		min-height: 0;
	}

	.miya-section-cta {
		top: -10px;
		right: 18px;
		min-width: 0;
		min-height: 58px;
		padding: 0 32px;
		border-color: var(--miya-blue);
		background: transparent;
		font-size: 16px;
		font-weight: 400;
		letter-spacing: 0.04em;
		white-space: nowrap;
	}

	.miya-section-cta::after {
		position: absolute;
		right: -18px;
	}

	.miya-services .miya-section-heading {
		margin-bottom: 36px;
	}

	.miya-service-grid,
	.miya-service-card {
		height: 458px;
	}

	.miya-service-card {
		min-height: 458px;
		padding: 40px 30px 28px;
	}

	.miya-service-card h3 {
		font-size: 20px;
	}

	.miya-service-card strong {
		align-self: stretch;
		justify-content: center;
		color: var(--miya-blue);
		border-color: var(--miya-blue);
	}

	.miya-service-card > a {
		margin-top: 1rem;
		padding-top: 22px;
		font-size: 13px;
	}

	.miya-service-card > a::after {
		content: "→";
		margin-left: 18px;
	}

	.miya-about .miya-section-heading {
		margin-bottom: 20px;
	}

	.miya-about-list article {
		height: 205px;
		min-height: 205px;
	}

	.miya-about-list article:last-child {
		height: 195px;
		min-height: 195px;
	}

	.miya-voice .miya-section-heading {
		margin-bottom: 20px;
	}

	.miya-voice-grid {
		gap: 30px;
	}

	.miya-voice-grid article {
		height: 237px;
		padding: 30px;
		background: rgba(255, 255, 255, 0.72);
		border: 1px solid rgba(25, 30, 109, 0.14);
	}

	.miya-faq .miya-section-heading {
		margin-bottom: 64px;
	}

	.miya-faq summary {
		min-height: 89px;
	}

	.miya-faq details > div {
		padding: 0 58px 30px 60px;
		font-size: 14px;
	}

	.miya-footer-cta {
		padding-top: 80px;
	}

	.miya-footer-cta .miya-en {
		color: var(--miya-blue);
	}

	.miya-footer-cta h2 {
		font-size: 26px;
		font-weight: 400;
		line-height: 1.5;
		white-space: nowrap;
	}

	.miya-footer-contact-copy {
		font-size: 16px;
		line-height: 2;
	}

	.miya-line-pending {
		font-size: 16px;
	}

	.miya-footer-actions {
		margin-top: 41px;
	}

	.miya-footer-actions .miya-button {
		width: 244px;
		min-width: 244px;
		padding-inline: 12px;
		letter-spacing: 0.04em;
		white-space: nowrap;
	}

	.miya-footer-actions .miya-button::after {
		margin-left: 12px;
	}

	.miya-footer-bottom {
		width: 100%;
		padding: 34px 50px 12px;
		grid-template-columns: 328px 1fr;
	}

	.miya-footer-logo {
		width: 328px;
		transform: translateY(-8px);
	}

	.miya-footer .footer-nav a {
		font-size: 16px;
		letter-spacing: 0.0625em;
	}

	.miya-footer .footer-nav ul {
		justify-content: flex-end;
		gap: 12px 51px;
	}

	.miya-footer #cop {
		color: rgba(255, 255, 255, 0.76);
		align-self: start;
		letter-spacing: 0.08em;
		transform: translateY(-8px);
	}
}
/* Seiji direct 15-point correction: 2026-07-17 */
.miya-footer-bottom {
	width: 100%;
	padding: 34px clamp(24px, 2.604vw, 50px) 12px;
	box-sizing: border-box;
}

.miya-hero-badge {
	width: 255px;
	min-height: 59px;
	padding: 10px 28px;
	display: inline-flex;
	align-items: center;
	justify-content: center;
	box-sizing: border-box;
	color: var(--miya-white) !important;
	font-size: 20px;
	font-weight: 500;
	white-space: nowrap;
}

.miya-hero-content {
	width: min(calc(100% - 48px), 1200px);
}

.miya-hero-contact-intro {
	gap: 20px;
}

.miya-hero-lead {
	width: 494px;
	min-height: 54px;
	padding: 0 0 6px 5px;
	display: flex;
	align-items: center;
	position: relative;
	box-sizing: border-box;
	border-bottom: 1px solid var(--miya-accent-gold);
}

.miya-hero-lead::before,
.miya-hero-lead::after {
	content: "";
	position: absolute;
	bottom: -5px;
	width: 1px;
	height: 22px;
	background: var(--miya-accent-gold);
	transform-origin: bottom;
	transform: rotate(30deg);
}

.miya-hero-lead::before {
	right: 10px;
}

.miya-hero-lead::after {
	right: 5px;
}

.miya-hero-actions {
	gap: 54px;
}

.miya-hero-actions .miya-button {
	min-height: 82px;
	font-size: 24px;
	font-weight: 400;
	letter-spacing: 0.08em;
}

.miya-hero-primary {
	width: 510px;
	min-width: 510px;
}

.miya-hero-secondary {
	width: 278px;
	min-width: 278px;
}

.miya-consultation .miya-center .miya-button {
	width: 139px;
	min-width: 139px;
	min-height: 58px;
	padding: 9px 12px;
	font-size: 11px;
}

.miya-strength .miya-center .miya-button {
	width: 332px;
	min-width: 332px;
	min-height: 60px;
	padding: 10px 24px;
}

.miya-consult-grid {
	gap: 30px;
}

.miya-consult-card {
	position: relative;
	padding: 40px 30px 28px;
	background: var(--miya-white);
	border: 0;
	border-top: 1px solid var(--miya-line);
	border-bottom: 1px solid var(--miya-line);
	box-shadow: none;
}

.miya-consult-card:first-child {
	border-left: 0;
}

.miya-consult-card::before,
.miya-consult-card::after {
	content: "";
	position: absolute;
	top: 30px;
	bottom: 30px;
	width: 1px;
	background: var(--miya-line);
}

.miya-consult-card::before {
	left: 2px;
}

.miya-consult-card::after {
	right: 1px;
}

.miya-quality-grid {
	grid-template-columns: 482px 1fr;
	gap: 54px;
}

.miya-quality-content {
	min-width: 0;
}

.miya-quality-copy {
	min-height: 218px;
	padding: 12px 30px 20px;
	box-sizing: border-box;
	background: var(--miya-white);
	border-left: 3px solid #0091d5;
	border-top: 0;
	box-shadow: none;
}

.miya-quality-followup {
	margin-top: 38px;
	color: var(--miya-text);
	font-size: 14px;
	line-height: 1.9;
}

.miya-quality-followup p + p {
	margin-top: 10px;
}

.miya-button,
.miya-section-cta,
.miya-quality-title .miya-text-link {
	position: relative;
	overflow: visible;
}

.miya-quality-title .miya-text-link {
	width: 253px;
	min-height: 58px;
	margin-top: 28px;
	padding: 8px 30px;
	display: inline-flex;
	align-items: center;
	justify-content: center;
	box-sizing: border-box;
	border: 1px solid #0091d5;
	background: transparent;
	font-size: 13px;
	font-weight: 600;
	line-height: 1.4;
	letter-spacing: 0.04em;
}

.miya-section-cta {
	top: 16px;
	right: 6px;
	min-height: 58px;
	padding: 8px 30px;
	box-sizing: border-box;
	border-color: #0091d5;
	background: transparent;
	font-size: 13px;
}

@media (min-width: 821px) {
	.miya-situations .miya-section-inner,
	.miya-services .miya-section-inner {
		display: grid;
		grid-template-columns: minmax(0, 1fr) auto;
		column-gap: clamp(24px, 3vw, 58px);
		align-items: start;
	}

	.miya-situations .miya-section-heading,
	.miya-services .miya-section-heading {
		grid-column: 1;
		grid-row: 1;
	}

	.miya-situations .miya-section-cta,
	.miya-services .miya-section-cta {
		grid-column: 2;
		grid-row: 1;
		align-self: start;
		position: relative;
	}

	.miya-situation-grid,
	.miya-service-grid {
		grid-column: 1 / -1;
	}

	.miya-voice-grid article > p {
		height: 40px;
		min-height: 40px;
		box-sizing: border-box;
		line-height: 1.9;
		white-space: nowrap;
	}
}

@media (max-width: 820px) {
	.miya-voice-grid article > p {
		height: 53px;
		min-height: 53px;
		box-sizing: border-box;
		line-height: 1.9;
		white-space: normal;
	}
}

.miya-button::before,
.miya-section-cta::before,
.miya-quality-title .miya-text-link::before {
	content: "";
	position: absolute;
	top: 50%;
	right: -16px;
	width: 31px;
	height: 1px;
	background: currentColor;
	transform: translateY(-50%);
}

.miya-button::after,
.miya-section-cta::after,
.miya-quality-title .miya-text-link::after {
	content: "";
	position: absolute;
	top: 50%;
	right: -16px;
	width: 9px;
	height: 1px;
	margin: 0;
	border: 0;
	background: currentColor;
	font-size: 0;
	transform-origin: right center;
	transform: translateY(-50%) rotate(30deg);
}

.miya-button:hover::after,
.miya-button:focus-visible::after {
	transform: translateY(-50%) rotate(30deg);
}

.miya-hero-actions .miya-button::before {
	right: -25px;
	width: 49px;
}

.miya-hero-actions .miya-button::after {
	right: -25px;
	width: 9px;
}

.miya-situation-card > a,
.miya-service-card > a {
	width: max-content;
	padding-right: 34px;
	position: relative;
}

.miya-situation-card > a::before,
.miya-service-card > a::before {
	content: "";
	position: absolute;
	top: 85%;
	right: 0;
	width: 21px;
	height: 1px;
	background: currentColor;
}

.miya-situation-card > a::after,
.miya-service-card > a::after {
	content: "";
	position: absolute;
	top: 86%;
	right: 0;
	width: 8px;
	height: 1px;
	margin: 0;
	border: 0;
	background: currentColor;
	transform-origin: right center;
	transform: translateY(-50%) rotate(30deg);
}

.miya-service-card {
	min-height: 420px;
	padding: 28px 30px;
	background: rgba(255, 255, 255, 0.94);
	border: 0;
	border-right: 1px solid var(--miya-line);
	box-shadow: none;
}

.miya-service-card:first-child {
	border-top: 3px solid #0091d5;
	box-shadow: none;
}

.miya-service-card strong {
	width: 210px;
	max-width: 100%;
	height: 36px;
	align-self: center;
	justify-content: center;
	min-height: 36px;
	padding: 3px 13px;
	box-sizing: border-box;
	border: 1px solid #0091d5;
	border-radius: 999px;
	background: transparent;
	color: #0091d5;
}

.miya-about .miya-section-heading h2 {
	color: var(--miya-white) !important;
}

.miya-about-grid {
	grid-template-columns: 351px 1fr;
	gap: 50px;
}

.miya-about-list {
	background: transparent;
}

.miya-about-list article,
.miya-about-list article:last-child {
	height: 195px;
	min-height: 195px;
	padding: 22px 30px;
	background: var(--miya-white);
	border: 0;
	border-left: 5px solid #0091d5;
	box-shadow: none;
}

.miya-about-list article:not(:last-child) {
	margin-bottom: 10px;
}

.miya-voice-grid article {
	position: relative;
	height: 225px;
	padding: 30px;
	background: var(--miya-white);
	border: 0;
	border-top: 1px solid var(--miya-line);
}

.miya-voice-grid article::before,
.miya-voice-grid article::after {
	content: "";
	position: absolute;
	top: 30px;
	bottom: 19px;
	width: 1px;
	background: var(--miya-line);
}

.miya-voice-grid article::before {
	left: 0;
}

.miya-voice-grid article::after {
	right: -1px;
}

.miya-voice-grid article > p {
	width: 360px;
	max-width: 100%;
	margin-top: 14px;
	padding-bottom: 11px;
	position: relative;
	color: var(--miya-accent-gold);
	text-decoration: none;
	border-bottom: 1px solid currentColor;
}

.miya-voice-grid article > p::before,
.miya-voice-grid article > p::after {
	content: "";
	position: absolute;
	bottom: -5px;
	width: 1px;
	height: 22px;
	background: currentColor;
	transform-origin: bottom;
	transform: rotate(30deg);
}

.miya-voice-grid article > p::before {
	right: 10px;
}

.miya-voice-grid article > p::after {
	right: 5px;
}

.miya-faq-list {
	background: transparent;
}

.miya-area {
	background-color: var(--miya-white);
	background-image: url("../images/miya-tax/service-area.webp");
	background-position: right top;
	background-size: 1920px 474px;
	background-repeat: no-repeat;
}

.miya-office-grid > div {
	background: transparent;
}

.miya-office-grid dl {
	border-top: 0;
}

@media (min-width: 1600px) {
	.miya-strength .miya-section-heading {
		margin-bottom: 52px;
	}

	.miya-strength-list {
		padding-inline: 60px;
	}

	.miya-strength-item {
		gap: 34px;
	}

	.miya-situations .miya-section-cta {
		top: -10px;
		right: 6px;
	}

	.miya-services .miya-section-cta {
		top: -10px;
		right: 18px;
	}

	.miya-quality-title .miya-text-link {
		margin-top: 47px;
		padding: 0 28px;
		font-size: 16px;
		font-weight: 400;
	}

	.miya-section-cta {
		top: -10px;
		right: 6px;
		padding: 0 32px;
		font-size: 16px;
		font-weight: 400;
		letter-spacing: 0.04em;
		white-space: nowrap;
	}
}

@media (max-width: 1100px) {
	.miya-situation-grid {
		border-left: 0;
	}

	.miya-about-grid figure {
		display: none;
	}

	.miya-about-list {
		grid-column: 1;
	}

	.miya-hero-contact-intro,
	.miya-hero-actions {
		max-width: none;
		flex-wrap: nowrap;
	}

	.miya-hero-actions {
		gap: 24px;
	}

	.miya-hero-actions .miya-button {
		font-size: clamp(19px, 2.34vw, 24px);
	}

	.miya-hero-primary {
		width: auto;
		min-width: 0;
		flex: 1 1 510px;
	}

	.miya-hero-secondary {
		width: 278px;
		min-width: 278px;
		flex: 0 0 278px;
	}

	.miya-quality-grid {
		grid-template-columns: 1fr;
		gap: 32px;
	}

	.miya-about-grid {
		grid-template-columns: 1fr;
		gap: 32px;
	}

	.miya-about-list article,
	.miya-about-list article:last-child {
		height: auto;
		min-height: 0;
	}
}

@media (max-width: 820px) {
	.miya-hero-content {
		width: min(100% - 40px, 640px);
	}

	.miya-hero-contact-intro {
		flex-wrap: wrap;
	}

	.miya-hero-badge,
	.miya-hero-lead,
	.miya-hero-primary,
	.miya-hero-secondary {
		width: 100%;
		min-width: 0;
	}

	.miya-hero-primary,
	.miya-hero-secondary {
		flex: none;
	}

	.miya-hero-badge {
		min-height: 46px;
		font-size: 16px;
	}

	.miya-hero-lead {
		min-height: 48px;
		padding-left: 0;
		font-size: clamp(15px, 4.2vw, 18px);
	}

	.miya-hero-actions .miya-button {
		min-height: 62px;
		font-size: clamp(15px, 4.2vw, 18px);
	}

	.miya-hero-actions .miya-button::before {
		right: -16px;
		width: 31px;
	}

	.miya-hero-actions .miya-button::after {
		right: -16px;
	}

	.miya-section-cta {
		right: auto;
		min-height: 52px;
	}

	.miya-quality-title .miya-text-link {
		width: min(253px, calc(100% - 25px));
	}

	.miya-consult-grid {
		gap: 20px;
	}

	.miya-quality-copy {
		min-height: 0;
		padding: 24px;
	}

	.miya-quality-followup {
		margin-top: 24px;
	}

	.miya-voice-grid article {
		height: auto;
		min-height: 225px;
	}

	.miya-voice-grid article > p {
		width: auto;
		max-width: 100%;
	}
}

@media (max-width: 767px) {
	.miya-area {
		background-position: center top;
	}
}

/* Motion enhancement (2026-07-22): subtle hover feedback for arrow links only.
   .miya-consult-card / .miya-strength-item / .miya-situation-card / .miya-service-card container
   divs are excluded — they contain no link themselves (or the link is a separate child), so a
   hover reaction on the whole div would imply clickability that doesn't exist (聖司 2026-07-22
   instruction: リンクじゃない箇所にhover不要、全カード本体に一貫適用).
   reduced-motion is already handled globally in style.css, so no local media query is needed here.

   Bug fix (聖司/Codex 2026-07-22): the arrow head (::after) rotates 30deg, so a trailing
   translateX() in the same transform is carried out AFTER the rotation and ends up sliding along
   the rotated (diagonal) axis instead of the screen's horizontal axis — visually detaching the
   head from the line (::before, which has no rotation and slides straight). Fix: put translate()
   BEFORE rotate() so the slide happens in screen space, then the shape rotates in place. */
.miya-section-cta {
	transition: border-color 220ms ease, background 220ms ease;
}

.miya-section-cta:hover,
.miya-section-cta:focus-visible {
	border-color: var(--miya-blue);
	background: rgba(255, 255, 255, 0.92);
}

.miya-button::before,
.miya-section-cta::before,
.miya-quality-title .miya-text-link::before,
.miya-button::after,
.miya-section-cta::after,
.miya-quality-title .miya-text-link::after,
.miya-situation-card > a::before,
.miya-service-card > a::before,
.miya-situation-card > a::after,
.miya-service-card > a::after {
	transition: transform 220ms ease;
}

.miya-button:hover::before,
.miya-button:focus-visible::before,
.miya-section-cta:hover::before,
.miya-section-cta:focus-visible::before,
.miya-quality-title .miya-text-link:hover::before,
.miya-quality-title .miya-text-link:focus-visible::before {
	transform: translate(6px, -50%);
}

.miya-button:hover::after,
.miya-button:focus-visible::after,
.miya-section-cta:hover::after,
.miya-section-cta:focus-visible::after,
.miya-quality-title .miya-text-link:hover::after,
.miya-quality-title .miya-text-link:focus-visible::after {
	transform: translate(6px, -50%) rotate(30deg);
}

.miya-situation-card > a:hover::before,
.miya-situation-card > a:focus-visible::before,
.miya-service-card > a:hover::before,
.miya-service-card > a:focus-visible::before {
	transform: translateX(6px);
}

.miya-situation-card > a:hover::after,
.miya-situation-card > a:focus-visible::after,
.miya-service-card > a:hover::after,
.miya-service-card > a:focus-visible::after {
	transform: translate(6px, -50%) rotate(30deg);
}

/* Visual defect repair: 2026-07-23 */
/* Keep the 48px tap target while centering the original 26x18px glyph. */
@media (max-width: 1100px) {
	.miya-tax-site #spnavbtn span {
		left: 11px;
		width: 26px;
	}

	.miya-tax-site #spnavbtn span:nth-of-type(1) {
		top: 15px;
		bottom: auto;
	}

	.miya-tax-site #spnavbtn span:nth-of-type(2) {
		top: 23px;
		bottom: auto;
	}

	.miya-tax-site #spnavbtn span:nth-of-type(3) {
		top: 31px;
		bottom: auto;
	}
}

/* Match the desktop Figma outline geometry exactly. */
@media (min-width: 821px) {
	.miya-hero-secondary {
		width: 276px;
		min-width: 276px;
	}

	.miya-strength .miya-center .miya-button {
		height: 58px;
		min-height: 58px;
	}

	.miya-situations .miya-section-cta {
		width: 252px;
		min-width: 252px;
	}

	.miya-services .miya-section-cta {
		width: 260px;
		min-width: 260px;
	}

	.miya-footer-actions .miya-button {
		width: 250px;
		min-width: 243px;
		min-height: 58px;
		white-space: nowrap;
	}
}

/* Prevent the primary mobile FV CTA from wrapping and deforming its frame. */
@media (max-width: 820px) {
	.miya-footer-actions .miya-button--white {
		white-space: nowrap;
	}

	.miya-hero-content {
		width: min(calc(100% - 40px), 640px);
	}

	.miya-hero-actions .miya-button {
		min-height: 62px;
		padding: 10px 14px;
		font-size: clamp(13px, 3.73vw, 15px);
		letter-spacing: 0.04em;
		white-space: nowrap;
	}
}

@media (max-width: 640px) {
	.miya-hero-content {
		position: static;
		padding-top: 28px;
	}

	.miya-hero-heading-group {
		position: absolute;
		z-index: 3;
		top: 32px;
		left: 20px;
		width: calc(100% - 40px);
	}

	.miya-hero-visual .miya-hero-overlay {
		background: linear-gradient(90deg, rgba(255, 255, 255, 0.9) 0%, rgba(255, 255, 255, 0.72) 76%, rgba(255, 255, 255, 0.42) 100%);
	}

	.miya-hero-contact-intro {
		margin-top: 0;
	}
}