:root{--bg: #0b0f19;--card: #121a2b;--text: #e8eefc;--muted: #94a3b8;--line: rgba(255, 255, 255, .12);--accent: #2dd4bf;--accent2: #14b8a6;--accent-soft: rgba(45, 212, 191, .15)}*{box-sizing:border-box}body{margin:0;font-family:ui-sans-serif,system-ui,-apple-system,Hiragino Kaku Gothic ProN,Noto Sans JP,Segoe UI,sans-serif;background:radial-gradient(1200px 600px at 20% 10%,rgba(45,212,191,.08),transparent 55%),var(--bg);color:var(--text);line-height:1.6}a{color:inherit;text-decoration:none}a:hover{text-decoration:underline}.wrap{max-width:1080px;margin:0 auto;padding:28px 18px}.nav{display:flex;justify-content:space-between;align-items:center;gap:16px;padding:0 0 18px;flex-wrap:wrap}.logo{display:inline-block}.logo picture,.logo img{display:block;height:36px;width:auto}.nav-cta{display:flex;align-items:center;gap:10px;flex-wrap:wrap}.btn{display:inline-flex;justify-content:center;align-items:center;padding:12px 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0;color:var(--muted);line-height:1.7}label{display:block;font-size:13px;color:var(--muted);margin:10px 0 6px}input[type=text],input[type=email],input[name],textarea,select{width:100%;padding:12px;border-radius:12px;border:1px solid var(--line);background:#00000040;color:var(--text);box-sizing:border-box;font:inherit}textarea{resize:vertical;min-height:120px}select{cursor:pointer}.form-note{margin-bottom:12px;padding:14px 16px;background:#ffffff0a;border-radius:12px;border-left:4px solid var(--accent)}.form-note-title{margin:0 0 8px;font-size:13px;font-weight:700;color:var(--text)}.form-note-list{margin:0;padding-left:1.2em;color:var(--muted);font-size:13px;line-height:1.85}.input-file{padding:10px 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24px}.modal-close{position:absolute;top:12px;right:12px;width:36px;height:36px;border:none;border-radius:50%;background:#ffffff1a;color:var(--text);font-size:24px;line-height:1;cursor:pointer;display:flex;align-items:center;justify-content:center;padding:0}.modal-accountant-img{width:100%;aspect-ratio:1;object-fit:cover;border-radius:12px;background:#ffffff0a}.modal-profile{white-space:pre-wrap;word-break:break-word}.footer{padding:24px 0;margin-top:32px;color:var(--muted);font-size:13px;border-top:1px solid var(--line)}.footer a{color:inherit}.footer a:hover{text-decoration:underline}.footer-copy{margin-top:10px}.footer-guide{margin-top:16px;padding-top:16px;border-top:1px solid var(--line)}.footer-guide-title{font-size:12px;color:var(--muted);margin-bottom:8px}.footer-guide a{display:block;margin:4px 0}@media(max-width:860px){.hero,.grid,.steps{grid-template-columns:1fr}.accountants-grid{display:flex;flex-wrap:nowrap;overflow-x:auto;gap:14px;padding-bottom:8px;margin:0 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