/* ヒラカワ会計事務所 共通・記事・一覧（第1段） */
:root {
  --navy: #1b3a6e; --navy-deep: #122b55; --blue-pale: #e8eef7; --blue-line: #9fc0f0;
  --text: #252a33; --muted: #647083; --line: #d9e0ea; --surface: #f6f8fb; --warning: #fff9db;
  --content: 760px; --wide: 1120px;
  --sans: -apple-system, BlinkMacSystemFont, "Hiragino Sans", "Hiragino Kaku Gothic ProN", "Noto Sans JP", Meiryo, sans-serif;
  --mincho: "Shippori Mincho", "Hiragino Mincho ProN", "Yu Mincho", serif;
  --icon-clock: url("/assets/icons/hk-clock.svg"); --icon-phone: url("/assets/icons/hk-phone.svg");
  --icon-mail: url("/assets/icons/hk-mail.svg"); --icon-message: url("/assets/icons/hk-message.svg");
}
* { box-sizing: border-box; }
html { scroll-behavior: smooth; }
body { margin: 0; min-width: 320px; color: var(--text); background: #fff; font-family: var(--sans); font-size: 16px; line-height: 1.9; overflow-wrap: anywhere; }
img { max-width: 100%; height: auto; vertical-align: middle; }
a { color: var(--navy); text-decoration-color: var(--blue-line); text-decoration-thickness: 1px; text-underline-offset: .2em; }
a:hover { color: var(--navy-deep); text-decoration-color: currentColor; }
a:focus-visible, button:focus-visible { outline: 3px solid #e2a600; outline-offset: 3px; }
button { font: inherit; }
.skip-link { position: fixed; z-index: 100; top: 8px; left: 8px; padding: .45em .85em; color: #fff; background: var(--navy); transform: translateY(-160%); }
.skip-link:focus { transform: translateY(0); }

/* Header */
.site-header { position: relative; z-index: 10; background: #fff; box-shadow: 0 2px 7px rgba(16,37,72,.14); }
.header-contact { color: #536176; background: #f7f9fc; border-bottom: 1px solid #e6ebf2; font-size: 12px; font-weight: 600; line-height: 1.2; }
.header-contact-inner { display: flex; align-items: center; justify-content: flex-end; max-width: var(--wide); min-height: 29px; margin: 0 auto; padding: 0 24px; }
.contact-message { --mask-icon: var(--icon-clock); margin: 0 auto 0 0; }
.contact-tel { --mask-icon: var(--icon-phone); }.contact-line { --mask-icon: var(--icon-message); }.contact-mail { --mask-icon: var(--icon-mail); }
.contact-message::before, .contact-tel::before, .contact-line::before, .contact-mail::before, .mobile-contact a::before { display: inline-block; width: 1em; height: 1em; margin-right: .32em; background: currentColor; content: ""; vertical-align: -.16em; -webkit-mask: var(--mask-icon) center / contain no-repeat; mask: var(--mask-icon) center / contain no-repeat; }
.header-contact a { display: inline-flex; align-items: center; min-height: 29px; padding-left: 20px; color: var(--navy); font-weight: 700; text-decoration: none; }
.header-main { display: flex; align-items: center; max-width: var(--wide); min-height: 76px; margin: 0 auto; padding: 10px 24px; }
.site-name { flex: 0 0 auto; max-width: 300px; margin: 0 30px 0 0; line-height: 1; }.site-name a { display: block; }.site-name img { width: 262px; height: auto; }
.nav-toggle { display: none; }.site-nav { margin-left: auto; }
.site-nav ul, .footer-nav ul { display: flex; flex-wrap: wrap; align-items: center; gap: 0; margin: 0; padding: 0; list-style: none; }.site-nav > ul { justify-content: flex-end; }.site-nav li { position: relative; }
.site-nav a { display: block; padding: .7em .65em; color: var(--text); font-size: 13px; font-weight: 700; line-height: 1.35; text-align: center; text-decoration: none; white-space: nowrap; }
.site-nav > ul > li > a::before { display: block; width: 1.05em; height: 1.05em; margin: 0 auto .3em; background: currentColor; content: ""; -webkit-mask: var(--menu-icon) center / contain no-repeat; mask: var(--menu-icon) center / contain no-repeat; }
.menu-item-2117 > a { --menu-icon: url("/assets/icons/hk-calculator.svg"); }.menu-item-2038 > a { --menu-icon: url("/assets/icons/hk-property.svg"); }.menu-item-2039 > a { --menu-icon: url("/assets/icons/hk-shop.svg"); }.menu-item-4623 > a { --menu-icon: url("/assets/icons/hk-construction.svg"); }.menu-item-2629 > a { --menu-icon: url("/assets/icons/hk-salaryman.svg"); }.menu-item-2118 > a { --menu-icon: url("/assets/icons/hk-inheritance.svg"); }.menu-item-2041 > a { --menu-icon: url("/assets/icons/hk-spot.svg"); }.menu-item-2430 > a { --menu-icon: url("/assets/icons/hk-housing-loan.svg"); }.menu-item-4557 > a { --menu-icon: url("/assets/icons/hk-simulator.svg"); }.menu-item-2040 > a { --menu-icon: url("/assets/icons/hk-user.svg"); }.menu-item-2043 > a { --menu-icon: url("/assets/icons/hk-book.svg"); }.menu-item-2042 > a { --menu-icon: url("/assets/icons/hk-mail.svg"); }.menu-item-3778 > a { --menu-icon: url("/assets/icons/hk-lock.svg"); }
.site-nav > ul > li:last-child > a { color: #fff; background: var(--navy); border-radius: 2px; }.site-nav > ul > li:last-child > a::before { color: currentColor; }
.site-nav a:hover, .site-nav a[aria-current="page"] { color: var(--navy); background: var(--blue-pale); }.site-nav > ul > li:last-child > a:hover, .site-nav > ul > li:last-child > a[aria-current="page"] { color: #fff; background: var(--navy-deep); }
.site-nav .has-children > a::after { margin-left: .35em; font-size: .7em; content: "▼"; vertical-align: .1em; }
.site-nav .sub-menu { position: absolute; top: 100%; left: 0; display: none; z-index: 20; min-width: 17em; padding: 6px 0; background: #fff; box-shadow: 0 5px 16px rgba(16,37,72,.2); }.site-nav .sub-menu a { padding: .75em 1em; font-size: 13px; text-align: left; white-space: normal; }
.site-nav .has-children:hover > .sub-menu, .site-nav .has-children:focus-within > .sub-menu { display: block; }

/* Shared page shell */
.breadcrumb { max-width: var(--wide); margin: 0 auto; padding: 14px 24px 0; color: var(--muted); font-size: 12px; }.breadcrumb ol { display: flex; flex-wrap: wrap; gap: .15em; margin: 0; padding: 0; list-style: none; }.breadcrumb li + li::before { margin: 0 .55em; color: #8a98a9; content: ">"; }.breadcrumb a { color: inherit; }
main { max-width: var(--wide); min-height: 44vh; margin: 0 auto; padding: 36px 24px 72px; }

/* Posts */
.post { max-width: var(--content); margin: 0 auto; }.post-header { margin-bottom: 30px; }.post-cat { display: inline-block; margin-bottom: 12px; padding: .22em .8em; color: var(--navy); background: var(--blue-pale); font-size: 13px; font-weight: 700; line-height: 1.5; text-decoration: none; }
.post-title, .archive-title, .post-body h2, .post-body h3 { font-family: var(--mincho); font-weight: 600; letter-spacing: .04em; line-height: 1.55; }.post-title { margin: 0; color: var(--navy-deep); font-size: clamp(25px,4vw,37px); }
.post-dates { display: flex; gap: 1em; margin: 14px 0 0; color: var(--muted); font-size: 13px; }.post-dates time + time::before { margin-right: .45em; content: "更新"; }.post-hero { margin: 0 0 34px; }.post-hero img { display: block; width: 100%; aspect-ratio: 1200 / 630; object-fit: cover; }
.post-body { font-size: 16px; }.post-body > :first-child { margin-top: 0; }.post-body p, .post-body ul, .post-body ol, .post-body blockquote, .post-body figure, .post-body table, .post-body .enclose, .post-body .surround, .post-body .lnvoice, .post-body .blog-card { margin-top: 0; margin-bottom: 1.65em; }.post-body p:empty, .post-body .article-meta { display: none; }
.post-body h2 { margin: 2.75em 0 1em; padding: .7em .9em; color: #fff; background: var(--navy); font-size: clamp(20px,3vw,26px); }.post-body h3 { margin: 2.15em 0 .85em; padding: 0 0 .38em .75em; color: var(--navy); border-bottom: 1px solid var(--blue-line); border-left: 4px solid var(--navy); font-size: clamp(18px,2.6vw,22px); }.post-body h4 { margin: 1.8em 0 .7em; color: var(--navy); font-size: 1.05em; }
.post-body ul, .post-body ol { padding-left: 1.45em; }.post-body li + li { margin-top: .35em; }.post-body .aligncenter, .post-body .wp-caption { max-width: 100% !important; margin-right: auto; margin-left: auto; text-align: center; }.post-body .wp-caption-text { margin-top: .5em; color: var(--muted); font-size: 13px; text-align: center; }.post-body .more-link { display: inline-block; margin-bottom: 1.5em; font-weight: 700; }

/* Contents, quotes, and historical article blocks */
.toc { margin: 0 0 2.5em; padding: 0 22px 17px; background: var(--surface); border: 1px solid var(--line); }.toc-title { margin: 0 -22px 14px; padding: .72em 22px; color: #fff; background: var(--navy); font-weight: 700; }.toc ol { margin: 0; padding-left: 1.35em; }.toc li { padding: .2em 0; line-height: 1.65; }.toc ol ol { margin-top: .15em; }.toc a { color: var(--navy); text-decoration: none; }.toc a:hover { text-decoration: underline; }
.post-body blockquote { position: relative; margin-right: 0; margin-left: 0; padding: 1.25em 1.45em 1.1em; background: #f8fafc; border: 1px solid var(--line); border-left: 4px solid var(--navy); }.post-body blockquote::before { position: absolute; top: -.33em; left: .15em; color: var(--blue-line); font-family: Georgia,serif; font-size: 4em; line-height: 1; content: "“"; }.post-body blockquote p:last-child { margin-bottom: 0; }.post-body .answer-first { background: #f2f6fc; border-color: #c7d6ea; }
.post-body .enclose, .post-body .surround { padding: 1.1em 1.25em; border: 1px solid #e6d995; border-radius: 2px; background: var(--warning); }.post-body .surround { border-color: #b8cae5; background: #f4f8fe; }.post-body .enclose > :last-child, .post-body .surround > :last-child { margin-bottom: 0; }
.lnvoice { display: flex; align-items: flex-start; gap: 12px; max-width: 92%; clear: both; }.lnvoice.r { flex-direction: row-reverse; margin-left: auto; }.lnvoice-box { position: relative; flex: 1; padding: 13px 16px; background: #fff; border: 1px solid #cbd6e5; border-radius: 12px; }.lnvoice.l .lnvoice-box::before, .lnvoice.r .lnvoice-box::before { position: absolute; top: 22px; width: 10px; height: 10px; background: #fff; border-top: 1px solid #cbd6e5; border-left: 1px solid #cbd6e5; content: ""; }.lnvoice.l .lnvoice-box::before { left: -6px; transform: rotate(-45deg); }.lnvoice.r .lnvoice-box::before { right: -6px; transform: rotate(135deg); }.lnvoice-box p { margin: 0; }.lnvoice .img { flex: 0 0 56px; order: -1; margin: 0; color: var(--muted); font-size: 11px; line-height: 1.35; text-align: center; }.lnvoice.r .img { order: 2; }.lnvoice .img img { display: block; width: 48px; height: 48px; margin: 0 auto 3px; object-fit: cover; border-radius: 50%; }
.post-body figure.wp-block-table { max-width: 100%; overflow-x: auto; }.post-body table { display: table; width: 100%; border-collapse: collapse; font-size: 14px; line-height: 1.65; }.post-body th, .post-body td { padding: .6em .72em; border: 1px solid #b9c4d1; vertical-align: top; }.post-body th { background: #eef3f9; font-weight: 700; }.post-body caption { margin-bottom: .5em; font-weight: 700; text-align: left; }
.blog-card { max-width: 560px; border: 1px solid var(--line); border-radius: 3px; background: #fff; box-shadow: 0 2px 8px rgba(16,37,72,.08); }.blog-card a { display: flex; gap: 14px; padding: 12px; color: inherit; text-decoration: none; }.blog-card-thumbnail { flex: 0 0 88px; }.blog-card-thumbnail img { width: 88px; height: 88px; object-fit: cover; }.blog-card-title { color: var(--navy); font-weight: 700; line-height: 1.55; }.blog-card-date { margin-top: .4em; color: var(--muted); font-size: 12px; }

/* Share and consultation */
.share { display: grid; grid-template-columns: repeat(4,1fr); gap: 8px; max-width: var(--content); margin: 38px auto 26px; }.share a { display: grid; min-height: 42px; place-items: center; padding: .45em; color: var(--navy); border: 1px solid var(--navy); font-size: 13px; font-weight: 700; line-height: 1.25; text-align: center; text-decoration: none; }.share a:hover { color: #fff; background: var(--navy); }
.hk-consult { margin: 2.8em 0 1.6em; padding: 30px 28px 25px; color: #fff; background: var(--navy); border-radius: 14px; box-shadow: 0 18px 36px -28px rgba(14,32,51,.9); text-align: center; }.hk-consult p { margin: 0; color: inherit; }.hk-consult-eyebrow { color: var(--blue-line) !important; font-size: 12px; font-weight: 700; letter-spacing: .2em; }.hk-consult-title { margin-top: .4em !important; font-family: var(--mincho); font-size: 22px; font-weight: 600; letter-spacing: .05em; }.hk-consult-text { max-width: 38em; margin: .75em auto 1.35em !important; color: rgba(255,255,255,.88) !important; font-size: 14px; line-height: 1.75; }.hk-consult-actions { display: grid; grid-template-columns: repeat(3,1fr); gap: 9px; max-width: 680px; margin: 0 auto; }.hk-consult-btn { display: flex; align-items: center; justify-content: center; min-height: 48px; padding: .65em .8em; color: #fff !important; border: 1px solid rgba(255,255,255,.75); border-radius: 5px; font-size: 14px; font-weight: 700; line-height: 1.45; text-decoration: none !important; }.hk-consult-btn:hover { color: #fff !important; background: rgba(255,255,255,.14); }.hk-consult-btn.is-primary { color: var(--navy) !important; background: #fff; border-color: #fff; }.hk-consult-btn.is-primary:hover { color: var(--navy-deep) !important; background: var(--blue-pale); }
.hk-sale .tag { display: inline-block; margin-right: .6em; padding: .15em .7em; color: #fff; background: var(--navy); border-radius: 999px; font-size: .72em; font-weight: 700; letter-spacing: .1em; vertical-align: .12em; }.hk-sale b, .hk-sale-inline { color: var(--navy); font-weight: 700; }

/* Archive */
.archive { max-width: var(--wide); margin: 0 auto; }.archive-title { margin: 0 0 1.35em; padding-bottom: .6em; color: var(--navy-deep); border-bottom: 2px solid var(--navy); font-size: clamp(27px,4vw,37px); }.card-list { display: grid; grid-template-columns: repeat(3,minmax(0,1fr)); gap: 24px; margin: 0; padding: 0; list-style: none; }.card { min-width: 0; background: #fff; border: 1px solid var(--line); box-shadow: 0 3px 11px rgba(16,37,72,.07); }.card-thumb { display: block; overflow: hidden; background: var(--surface); }.card-thumb img { display: block; width: 100%; aspect-ratio: 1200 / 630; object-fit: cover; transition: transform .25s ease; }.card:hover .card-thumb img { transform: scale(1.035); }.card-body { padding: 16px 17px 18px; }.card-cat { display: inline-block; margin-bottom: 8px; color: var(--navy); font-size: 12px; font-weight: 700; }.card-body time { display: block; margin-bottom: 7px; color: var(--muted); font-size: 12px; }.card-title { color: var(--text); font-size: 16px; font-weight: 700; line-height: 1.65; text-decoration: none; }.card-title:hover { color: var(--navy); text-decoration: underline; }.pager { display: flex; justify-content: center; gap: 7px; margin: 44px 0 0; }.pager a, .pager span { display: grid; min-width: 38px; min-height: 38px; place-items: center; padding: .3em .6em; border: 1px solid var(--line); font-size: 14px; text-decoration: none; }.pager [aria-current="page"] { color: #fff; background: var(--navy); border-color: var(--navy); }.pager-prev, .pager-next { min-width: 64px !important; }

/* Footer */
.site-footer { padding: 48px 24px 25px; color: rgba(255,255,255,.9); background: var(--navy); }.footer-inner { max-width: var(--wide); margin: 0 auto; }.footer-logo { display: block; width: min(310px,100%); margin-bottom: 23px; }.footer-logo img { display: block; width: 100%; }.footer-details { margin-bottom: 28px; font-size: 13px; }.footer-details p { margin: .25em 0; }.site-footer a { color: #fff; text-decoration-color: rgba(255,255,255,.5); }.footer-nav { padding: 18px 0; border-top: 1px solid rgba(255,255,255,.33); border-bottom: 1px solid rgba(255,255,255,.33); }.footer-nav ul { gap: 0; }.footer-nav li { padding: .1em .9em .1em 0; margin: .3em .9em .3em 0; border-right: 1px solid rgba(255,255,255,.35); font-size: 12px; line-height: 1.4; }.footer-nav .sub-menu { display: none; }.footer-nav a { text-decoration: none; }.footer-links { display: flex; flex-wrap: wrap; gap: 1em 1.5em; margin: 22px 0 0; font-size: 13px; }.copyright { margin: 20px 0 0; color: rgba(255,255,255,.75); font-size: 11px; }.mobile-contact { display: none; }

@media (max-width: 1040px) { .site-name { max-width: 230px; margin-right: 14px; }.site-name img { width: 220px; }.site-nav a { padding-right: .45em; padding-left: .45em; font-size: 11px; } }
@media (max-width: 800px) {
  body { padding-bottom: 61px; font-size: 15px; }.header-contact { display: none; }.header-main { min-height: 62px; padding: 9px 16px; }.site-name { max-width: 228px; margin-right: auto; }.site-name img { width: 210px; }
  .nav-toggle { display: inline-flex; align-items: center; gap: 7px; padding: .58em .25em .58em .75em; color: var(--navy); background: transparent; border: 0; font-size: 12px; font-weight: 700; }.nav-toggle span, .nav-toggle span::before, .nav-toggle span::after { display: block; width: 20px; height: 2px; background: currentColor; content: ""; transition: transform .2s ease; }.nav-toggle span { position: relative; }.nav-toggle span::before { position: absolute; top: -6px; }.nav-toggle span::after { position: absolute; top: 6px; }.nav-toggle[aria-expanded="true"] span { background: transparent; }.nav-toggle[aria-expanded="true"] span::before { top: 0; transform: rotate(45deg); }.nav-toggle[aria-expanded="true"] span::after { top: 0; transform: rotate(-45deg); }
  .site-nav { position: absolute; top: 100%; right: 0; left: 0; display: none; max-height: calc(100vh - 62px); overflow-y: auto; background: #fff; border-top: 1px solid var(--line); box-shadow: 0 10px 18px rgba(16,37,72,.18); }.site-nav.is-open { display: block; }.site-nav > ul { display: block; padding: 8px 16px 16px; }.site-nav li { border-bottom: 1px solid var(--line); }.site-nav a { padding: 1em .35em; font-size: 14px; text-align: left; white-space: normal; }.site-nav > ul > li > a::before { display: none; }.site-nav > ul > li:last-child > a { color: var(--navy); background: transparent; border-radius: 0; }.site-nav > ul > li:last-child > a:hover, .site-nav > ul > li:last-child > a[aria-current="page"] { color: var(--navy); background: var(--blue-pale); }.site-nav .sub-menu { position: static; display: block; min-width: 0; padding: 0 0 7px 13px; box-shadow: none; }.site-nav .sub-menu li:last-child { border-bottom: 0; }.site-nav .sub-menu a { padding: .7em; font-size: 13px; }
  .breadcrumb { padding: 11px 16px 0; font-size: 11px; }main { padding: 28px 16px 45px; }.post-body { font-size: 15px; }.post-body h2 { margin-top: 2.35em; padding: .75em; }.post-body h3 { padding-left: .6em; }.post-body table { min-width: 540px; font-size: 13px; }.post-body figure.wp-block-table { margin-right: -16px; margin-left: -16px; padding: 0 16px; }.lnvoice { max-width: 100%; gap: 8px; }.lnvoice .img { flex-basis: 44px; font-size: 10px; }.lnvoice .img img { width: 40px; height: 40px; }.lnvoice-box { padding: 11px 13px; }.share { gap: 6px; margin-top: 30px; }.share a { min-height: 40px; padding: .3em; font-size: 11px; }.hk-consult { margin-top: 2.2em; padding: 25px 16px 20px; border-radius: 10px; }.hk-consult-title { font-size: 19px; }.hk-consult-actions { grid-template-columns: 1fr; max-width: 380px; }.card-list { grid-template-columns: repeat(2,minmax(0,1fr)); gap: 14px; }.card-body { padding: 12px; }.card-title { font-size: 14px; }
  .site-footer { padding: 35px 16px 23px; }.footer-nav { display: none; }.mobile-contact { position: fixed; z-index: 20; right: 0; bottom: 0; left: 0; display: grid; grid-template-columns: repeat(3,1fr); box-shadow: 0 -2px 10px rgba(16,37,72,.18); }.mobile-contact a { display: grid; min-height: 61px; place-content: center; color: #fff; background: var(--navy); border-right: 1px solid rgba(255,255,255,.38); font-size: 11px; font-weight: 700; line-height: 1.4; text-align: center; text-decoration: none; }.mobile-contact a:last-child { border-right: 0; }.mobile-contact a::before { width: 18px; height: 18px; margin: 0 auto 3px; }.mobile-contact-mail { --mask-icon: var(--icon-mail); }.mobile-contact-line { --mask-icon: var(--icon-message); }.mobile-contact-tel { --mask-icon: var(--icon-phone); }
}
@media (max-width: 440px) { .site-name img { width: 186px; }.post-title { font-size: 24px; }.toc { padding-right: 15px; padding-left: 15px; }.toc-title { margin-right: -15px; margin-left: -15px; padding-right: 15px; padding-left: 15px; }.card-list { grid-template-columns: 1fr; }.card { display: grid; grid-template-columns: 42% 1fr; }.card-body { padding: 12px 13px; }.card-thumb img { height: 100%; min-height: 132px; aspect-ratio: auto; }.card-cat { margin-bottom: 3px; }.card-body time { margin-bottom: 4px; } }
@media (prefers-reduced-motion: reduce) { html { scroll-behavior: auto; }*,*::before,*::after { transition-duration: .01ms !important; animation-duration: .01ms !important; animation-iteration-count: 1 !important; } }
@media print { body { padding: 0; color: #000; background: #fff; font-size: 10.5pt; line-height: 1.6; }.site-header,.breadcrumb,.site-footer,.mobile-contact,.share,.nav-toggle { display: none !important; }main,.post { max-width: none; margin: 0; padding: 0; }a { color: inherit; text-decoration: none; }.post-title,.post-body h2,.post-body h3 { color: #000; background: transparent; border-color: #000; }.post-body h2 { padding: 0; border-bottom: 1px solid #000; }.toc { break-inside: avoid; } }

/* 固定ページのページ名（build.mjs が本文に h1 の無い固定ページへ足す）。一覧の見出しと同じ見た目 */
.page-title { max-width: var(--wide); margin: 0 auto 1.35em; padding-bottom: .6em; color: var(--navy-deep); border-bottom: 2px solid var(--navy); font-family: var(--mincho); font-size: clamp(27px,4vw,37px); font-weight: 600; line-height: 1.4; }