:root {
  --navy: #071d34;
  --navy-light: #123b5b;
  --ink: #152633;
  --muted: #53616b;
  --blue: #367b9c;
  --green: #246b5d;
  --mist: #edf2f4;
  --paper: #f7f8f8;
  --line: #d8e0e4;
}

* { box-sizing: border-box; }
html { scroll-behavior: smooth; scroll-padding-top: 92px; }
body { margin: 0; color: var(--ink); background: #fff; font: 16px/2 -apple-system, BlinkMacSystemFont, "Hiragino Kaku Gothic ProN", "Yu Gothic", Meiryo, sans-serif; letter-spacing: 0; -webkit-font-smoothing: antialiased; }
img { display: block; max-width: 100%; height: auto; }
a { color: inherit; }
button, input, select, textarea { font: inherit; }
figure, p { margin: 0; }
h1, h2, h3 { margin: 0; font-weight: 700; }
.container { width: min(1180px, calc(100% - 128px)); margin-inline: auto; }
.skip-link { position: fixed; top: 8px; left: 8px; z-index: 50; padding: 10px 18px; background: #fff; transform: translateY(-160%); }
.skip-link:focus { transform: none; }
:focus-visible { outline: 3px solid #3e98bd; outline-offset: 5px; }

.site-header { position: sticky; top: 0; z-index: 30; background: rgba(255,255,255,.97); border-bottom: 1px solid rgba(7,29,52,.09); }
.site-header__inner { display: flex; align-items: center; justify-content: space-between; min-height: 78px; gap: 34px; }
.brand { display: flex; align-items: center; gap: 13px; text-decoration: none; }
.brand__mark { display: grid; place-items: center; width: 38px; height: 38px; color: #fff; background: var(--navy); font-size: 17px; }
.brand__text { font-size: 13px; font-weight: 700; line-height: 1.55; }
.brand__text small { display: block; color: var(--muted); font-size: 10px; font-weight: 500; }
.header-nav { display: flex; align-items: center; gap: 34px; font-size: 12px; font-weight: 700; }
.header-nav a { position: relative; text-decoration: none; }
.header-nav a::after { content: ''; position: absolute; right: 100%; bottom: -7px; left: 0; height: 1px; background: var(--navy); transition: right .25s ease; }
.header-nav a:hover::after { right: 0; }

.hero { position: relative; isolation: isolate; min-height: calc(100svh - 78px); overflow: hidden; background: #e5eef3; }
.hero__inner { min-height: calc(100svh - 78px); display: flex; align-items: center; }
.hero__photo { position: absolute; inset: 0; z-index: -1; overflow: hidden; }
.hero__photo img { width: 100%; height: 100%; object-fit: cover; object-position: 50% 44%; }
.hero__content { width: 50%; padding: 70px 0 112px; }
.eyebrow { margin-bottom: 18px; font-size: 15px; font-weight: 700; }
.hero h1 { font-size: 66px; line-height: 1.12; }
.hero h1 small { display: block; margin-bottom: 14px; font-size: 17px; line-height: 1.6; }
.hero__message { margin-top: 30px; font-size: 29px; font-weight: 700; line-height: 1.65; }
.hero__lead { max-width: 420px; margin-top: 24px; color: #2f3f49; font-size: 14px; line-height: 1.95; }
.hero__actions { display: flex; flex-wrap: wrap; align-items: center; gap: 22px; margin-top: 30px; }
.btn { display: inline-flex; align-items: center; justify-content: center; min-height: 56px; padding: 14px 30px; border: 0; border-radius: 0; background: var(--navy); color: #fff; text-align: center; text-decoration: none; font-size: 14px; font-weight: 700; line-height: 1.6; transition: background .25s ease, color .25s ease; }
.btn:hover { background: var(--navy-light); }
.btn--light { background: #fff; color: var(--navy); }
.btn--light:hover { background: var(--mist); }
.hero .btn--light { min-height: auto; padding: 8px 0; background: transparent; color: var(--navy); font-size: 12px; text-decoration: underline; text-underline-offset: 7px; }

.stats { display: grid; grid-template-columns: repeat(3, 1fr); align-items: center; min-height: 176px; }
.stat { text-align: center; }
.stat + .stat { border-left: 1px solid var(--line); }
.stat__label { display: block; margin-bottom: 4px; color: var(--muted); font-size: 12px; }
.stat__num { display: block; font-size: 48px; font-weight: 600; line-height: 1.3; font-variant-numeric: tabular-nums; }
.stat__num small { margin-left: 6px; font-size: 16px; }

.section { padding-block: 136px; }
.section--soft { background: var(--paper); }
.section--cream { background: #f0f4f3; }
.section__head { max-width: 860px; margin-bottom: 68px; }
.section__kicker { display: block; margin-bottom: 20px; color: var(--green); font-size: 12px; font-weight: 700; }
.section h2 { font-size: 48px; line-height: 1.48; }
.section__lead { max-width: 650px; margin-top: 26px; color: var(--muted); font-size: 15px; }

#income > .container { display: grid; grid-template-columns: .82fr 1.18fr; gap: 84px; align-items: center; }
#income .section__head { margin: 0; }
.section-photo { overflow: hidden; }
.section-photo img { width: 100%; aspect-ratio: 4 / 3; object-fit: cover; transition: transform 1s cubic-bezier(.2,.7,.2,1); }
.section-photo:hover img { transform: scale(1.025); }
.graph-grid { grid-column: 1 / -1; display: grid; gap: 120px; padding-top: 74px; }
.graph-card { display: grid; grid-template-columns: .7fr 1.3fr; grid-template-rows: auto auto 1fr; column-gap: 92px; min-height: 360px; align-items: start; }
.graph-card h3 { grid-column: 1; grid-row: 1; font-size: 25px; line-height: 1.65; }
.graph-card > p { grid-column: 1; grid-row: 2; margin-top: 18px; color: var(--muted); font-size: 14px; }
.graph-card .note { grid-column: 1; grid-row: 3; align-self: end; }
.career-bars, .after-62 { grid-column: 2; grid-row: 1 / 4; display: flex; align-items: flex-end; gap: 18px; min-height: 360px; }
.career-bar, .after-62__item { flex: 1; min-width: 0; text-align: center; }
.career-bar__col, .after-62__body { display: flex; flex-direction: column; align-items: center; justify-content: center; gap: 4px; height: var(--h); padding: 10px 5px; background: #b8cfdb; color: var(--navy); font-size: 11px; line-height: 1.55; }
.career-bar__col strong { font-size: 30px; }
.career-bar--stack .career-bar__col { background: var(--blue); color: #fff; }
.career-bar--stack .career-bar__col strong { font-size: 20px; }
.career-bar__label { padding-top: 13px; font-size: 11px; }
.after-62 { justify-content: center; gap: 54px; }
.after-62__item { max-width: 210px; }
.after-62__body strong { font-size: 25px; }
.after-62__item--plus .after-62__body { background: var(--blue); color: #fff; }
.note { margin-top: 24px; color: var(--muted) !important; font-size: 11px !important; line-height: 1.75; }

#merit .container { display: grid; grid-template-columns: .82fr 1.18fr; gap: 130px; }
#merit .section__head { margin: 0; }
.merits { display: grid; gap: 54px; padding-top: 10px; }
.merit h3 { max-width: 560px; margin-bottom: 15px; font-size: 24px; line-height: 1.6; }
.merit p { color: var(--muted); font-size: 15px; }
.merit:nth-child(2) { margin-left: 70px; }

.cta-band { padding-block: 58px; background: var(--navy); color: #fff; }
.cta-band__inner { display: flex; align-items: center; justify-content: space-between; gap: 56px; }
.cta-band p { font-size: 28px; font-weight: 600; line-height: 1.65; }

.support-visual { margin-bottom: 70px; overflow: hidden; }
.support-visual img { width: 100%; max-height: 620px; object-fit: cover; object-position: center 47%; transition: transform 1.2s cubic-bezier(.2,.7,.2,1); }
.support-visual:hover img { transform: scale(1.02); }
.support-layout { display: grid; grid-template-columns: .78fr 1.22fr; gap: 110px; }
.support-card h3 { margin-bottom: 24px; font-size: 27px; line-height: 1.65; }
.support-card p { color: var(--muted); font-size: 15px; }
.support-list { display: grid; grid-template-columns: 1fr 1fr; gap: 22px 44px; margin: 0; padding: 0; list-style: none; font-size: 14px; }
.support-list li { position: relative; padding-left: 16px; }
.support-list li::before { content: ''; position: absolute; top: .9em; left: 0; width: 4px; height: 4px; background: var(--green); }

.sim-grid { display: grid; grid-template-columns: 1.08fr .92fr; gap: 110px; align-items: start; }
.sim-panel h3 { margin-bottom: 20px; font-size: 27px; line-height: 1.6; }
.sim-panel > p { color: var(--muted); font-size: 14px; }
.mini-chart { margin-top: 38px; }
.mini-chart__plot { display: flex; align-items: flex-end; gap: 11px; height: 240px; border-bottom: 1px solid #9aaab3; }
.mini-chart__bar { flex: 1; height: var(--h); background: var(--blue); opacity: .28; transform-origin: bottom; }
.mini-chart__bar:nth-child(n+5) { opacity: .5; }
.mini-chart__bar:nth-child(n+9) { opacity: .82; }
.mini-chart__line { display: none; }
.mini-chart__axis { display: flex; justify-content: space-between; padding-top: 10px; color: var(--muted); font-size: 10px; }
.tax-table { width: 100%; margin-top: 34px; border-collapse: collapse; font-size: 14px; font-variant-numeric: tabular-nums; }
.tax-table th, .tax-table td { padding: 14px 8px; border: 0; text-align: right; }
.tax-table th { color: var(--muted); font-weight: 500; }
.tax-table th:first-child, .tax-table td:first-child { padding-left: 0; text-align: left; }
.tax-table .down { color: var(--green); font-size: 17px; font-weight: 700; }

.closing { display: grid; place-items: center; min-height: 460px; background: var(--navy); color: #fff; text-align: center; }
.closing .hero__actions { justify-content: center; }
.closing .btn { background: #fff; color: var(--navy); }
.closing .btn:hover { background: var(--mist); }

#faq .container { display: grid; grid-template-columns: .52fr 1.48fr; gap: 100px; }
#faq .section__head { margin: 0; }
.faq-list { border-top: 1px solid var(--line); }
.faq-item { border-bottom: 1px solid var(--line); }
.faq-item summary { display: flex; align-items: center; gap: 24px; padding: 24px 4px; cursor: pointer; list-style: none; font-size: 15px; font-weight: 600; }
.faq-item summary::-webkit-details-marker { display: none; }
.faq-item summary::after { content: '+'; margin-left: auto; font-size: 22px; font-weight: 400; }
.faq-item[open] summary::after { content: '−'; }
.faq-item__answer { max-width: 720px; padding: 0 44px 27px 4px; color: var(--muted); font-size: 14px; }

.site-footer { padding: 50px 0 132px; background: var(--navy); color: #fff; }
.site-footer__inner { display: flex; justify-content: space-between; gap: 28px; }
.site-footer nav { display: flex; flex-wrap: wrap; gap: 26px; font-size: 12px; }
.site-footer p { font-size: 10px; opacity: .68; }
.fixed-cta { position: fixed; z-index: 40; right: 0; bottom: 0; left: 0; background: rgba(255,255,255,.98); border-top: 1px solid rgba(7,29,52,.1); }
.fixed-cta__inner { display: flex; align-items: center; justify-content: space-between; gap: 28px; min-height: 82px; }
.fixed-cta__text { font-size: 12px; line-height: 1.65; }
.fixed-cta .btn { min-width: 320px; }

.legal, .contact, .thankyou { padding-block: 96px 120px; }
.legal > .container, .contact > .container, .thankyou > .container { max-width: 900px; }
.legal h1, .contact h1, .thankyou h1 { font-size: 42px; line-height: 1.5; }
.legal .section__kicker, .contact .section__kicker { margin-bottom: 12px; }
.legal-card, .contact-card { margin-top: 56px; }
.legal-card { max-width: 820px; }
.legal-card h2 { margin: 58px 0 15px; font-size: 22px; line-height: 1.7; }
.legal-card p, .legal-card li { color: var(--muted); font-size: 15px; }
.legal-card p + p { margin-top: 14px; }
.legal-card ul { margin: 16px 0 0; padding-left: 1.35em; }
.legal-card a, .contact a { text-underline-offset: 4px; }
.legal-table { width: 100%; border-collapse: collapse; }
.legal-table th, .legal-table td { padding: 19px 0; border-bottom: 1px solid var(--line); vertical-align: top; text-align: left; font-size: 15px; }
.legal-table th { width: 180px; padding-right: 36px; color: var(--muted); font-weight: 500; }
.back-link { display: inline-block; margin-top: 56px; color: var(--navy); font-size: 14px; text-underline-offset: 5px; }
.contact .section__lead { max-width: 700px; }
.contact-card { max-width: 720px; }
.form-grid { display: grid; gap: 28px; }
.field { display: grid; gap: 8px; }
.field label { font-size: 14px; font-weight: 700; }
.req { margin-left: 5px; color: #9d312f; }
.field input, .field select { width: 100%; min-height: 56px; padding: 12px 14px; border: 1px solid #aab6be; border-radius: 0; background: #fff; color: var(--ink); }
.field input:focus, .field select:focus { border-color: var(--navy); }
.agree { display: flex; align-items: flex-start; gap: 12px; font-size: 14px; }
.agree input { width: 20px; height: 20px; margin: 4px 0 0; flex: 0 0 auto; accent-color: var(--navy); }
.form-note, .field-error { margin-top: 10px; color: var(--muted); font-size: 12px; }
.field-error { color: #9d312f; }
.btn--wide { width: 100%; }
.thankyou { min-height: 60vh; }
.thankyou p { margin: 18px 0 28px; color: var(--muted); }

@media (max-width: 1020px) {
  .container { width: calc(100% - 72px); }
  .header-nav { gap: 20px; }
  .hero h1 { font-size: 52px; }
  .hero__content { width: 52%; }
  .section h2 { font-size: 40px; }
  #income > .container, #merit .container { gap: 64px; }
  .graph-card { column-gap: 55px; }
  .support-layout, .sim-grid { gap: 64px; }
}

@media (max-width: 700px) {
  .container { width: calc(100% - 40px); }
  html { scroll-padding-top: 72px; }
  body { font-size: 15px; line-height: 1.9; }
  .site-header__inner { min-height: 66px; }
  .header-nav { display: none; }
  .brand__mark { width: 31px; height: 31px; font-size: 14px; }
  .brand__text { font-size: 11px; }
  .brand__text small { font-size: 9px; }
  .hero { min-height: 0; background: var(--navy); color: #fff; }
  .hero__inner { display: flex; flex-direction: column; width: 100%; min-height: 0; }
  .hero__photo { position: relative; z-index: 0; order: -1; width: 100%; }
  .hero__photo img { width: 100%; height: auto; aspect-ratio: 3 / 2; object-fit: contain; }
  .hero__content { width: 100%; padding: 30px 24px 38px; }
  .eyebrow { margin-bottom: 9px; font-size: 11px; }
  .hero h1 { font-size: 40px; line-height: 1.2; }
  .hero h1 small { margin-bottom: 9px; font-size: 13px; }
  .hero__message { margin-top: 20px; font-size: 20px; }
  .hero__message br { display: none; }
  .hero__lead { display: none; }
  .hero__actions { gap: 13px; margin-top: 22px; }
  .hero .btn { min-height: 46px; padding: 10px 16px; background: #fff; color: var(--navy); font-size: 12px; }
  .hero .btn--light { min-height: auto; padding-inline: 0; background: transparent; color: #fff; font-size: 10px; }
  .stats { min-height: 142px; padding-block: 24px; gap: 8px; }
  .stat + .stat { border-left: 0; }
  .stat__label { min-height: 32px; font-size: 9px; line-height: 1.5; }
  .stat__num { font-size: 29px; }
  .stat__num small { margin-left: 2px; font-size: 11px; }
  .section { padding-block: 82px; }
  .section__head { margin-bottom: 36px; }
  .section__kicker { margin-bottom: 12px; font-size: 10px; }
  .section h2 { font-size: 29px; line-height: 1.55; }
  .section__lead { margin-top: 18px; font-size: 14px; }
  #income > .container, #merit .container, .support-layout, .sim-grid, #faq .container { display: grid; grid-template-columns: 1fr; gap: 38px; }
  #income .section__head, #merit .section__head { margin: 0; }
  .section-photo img { aspect-ratio: 4 / 3; }
  .graph-grid { grid-template-columns: 1fr; gap: 76px; padding-top: 36px; }
  .graph-card { display: grid; grid-template-columns: 1fr; grid-template-rows: auto; min-height: 0; }
  .graph-card h3, .graph-card > p, .graph-card .note, .career-bars, .after-62 { grid-column: 1; grid-row: auto; }
  .graph-card h3 { font-size: 21px; }
  .graph-card > p { margin-top: 12px; }
  .career-bars, .after-62 { min-height: 290px; margin-top: 25px; gap: 8px; }
  .career-bar__col { font-size: 9px; }
  .career-bar__col strong { font-size: 23px; }
  .career-bar--stack .career-bar__col strong { font-size: 14px; }
  .career-bar__label { font-size: 9px; }
  .after-62 { gap: 32px; }
  .after-62__body strong { font-size: 22px; }
  .note { align-self: auto !important; }
  .merits { gap: 38px; padding-top: 0; }
  .merit:nth-child(2) { margin-left: 0; }
  .merit h3 { font-size: 21px; }
  .cta-band { padding-block: 40px; }
  .cta-band__inner { flex-direction: column; align-items: flex-start; gap: 24px; }
  .cta-band p { font-size: 22px; }
  .cta-band .btn { width: 100%; font-size: 12px; }
  .support-visual { margin-bottom: 38px; }
  .support-visual img { height: auto; object-fit: contain; }
  .support-card h3, .sim-panel h3 { font-size: 23px; }
  .support-list { grid-template-columns: 1fr; gap: 17px; }
  .sim-grid { gap: 70px; }
  .mini-chart__plot { height: 210px; gap: 7px; }
  .tax-table th, .tax-table td { padding: 12px 5px; font-size: 12px; }
  .closing { min-height: 360px; }
  #faq .section__head { margin: 0; }
  .faq-item summary { padding: 20px 2px; font-size: 14px; }
  .faq-item__answer { padding: 0 34px 22px 2px; }
  .site-footer { padding-bottom: 168px; }
  .site-footer__inner { flex-direction: column; }
  .fixed-cta__inner { width: calc(100% - 32px); min-height: 108px; padding: 8px 0 calc(8px + env(safe-area-inset-bottom)); flex-direction: column; gap: 7px; }
  .fixed-cta__text { font-size: 9px; line-height: 1.45; text-align: center; }
  .fixed-cta .btn { width: 100%; min-width: 0; min-height: 43px; padding: 9px; font-size: 12px; }
  .legal, .contact, .thankyou { padding-block: 62px 82px; }
  .legal h1, .contact h1, .thankyou h1 { font-size: 30px; }
  .contact h1 { font-size: 27px; }
  .legal-card, .contact-card { margin-top: 38px; }
  .legal-card h2 { margin-top: 44px; font-size: 20px; }
  .legal-card p, .legal-card li { font-size: 14px; }
  .legal-table, .legal-table tbody, .legal-table tr, .legal-table th, .legal-table td { display: block; width: 100%; }
  .legal-table tr { padding: 17px 0; border-bottom: 1px solid var(--line); }
  .legal-table th, .legal-table td { padding: 0; border: 0; }
  .legal-table th { margin-bottom: 5px; font-size: 11px; }
}

@media (prefers-reduced-motion: reduce) {
  html { scroll-behavior: auto; }
  *, *::before, *::after { animation: none !important; transition: none !important; }
}