:root{--navy-900:#0b2545;--navy-800:#12325c;--navy-700:#1b4172;--gold-500:#b8912f;--gold-400:#c9a544;--ink:#1c2733;--ink-soft:#45525f;--line:#e2e6ea;--bg:#fff;--bg-alt:#f6f8fa;--bg-navy:var(--navy-900);--maxw:1120px;--gap:clamp(1rem, 3vw, 2rem);--radius:10px;--shadow:0 1px 2px #0b25450f, 0 8px 24px #0b25450f;--font-sans:"Helvetica Neue", Arial, "Segoe UI", system-ui, -apple-system, sans-serif}*{box-sizing:border-box}html{-webkit-text-size-adjust:100%;scroll-behavior:smooth}body{font-family:var(--font-sans);color:var(--ink);background:var(--bg);-webkit-font-smoothing:antialiased;margin:0;font-size:17px;line-height:1.65}h1,h2,h3{color:var(--navy-900);letter-spacing:-.01em;font-weight:700;line-height:1.2}h1{margin:0 0 .5em;font-size:clamp(1.9rem,5vw,3rem)}h2{margin:0 0 .6em;font-size:clamp(1.45rem,3.5vw,2.1rem)}h3{margin:0 0 .4em;font-size:1.2rem}p{margin:0 0 1em}a{color:var(--navy-700)}.container{width:100%;max-width:var(--maxw);padding:0 var(--gap);margin:0 auto}.section{padding:clamp(2.75rem,7vw,5rem) 0}.section--alt{background:var(--bg-alt)}.section--navy{background:var(--bg-navy);color:#eef2f6}.section--navy h2,.section--navy h3{color:#fff}.section__lead{max-width:60ch;color:var(--ink-soft);font-size:1.05rem}.section--navy .section__lead{color:#cdd7e2}.btn{border-radius:var(--radius);cursor:pointer;border:1.5px solid #0000;padding:.85rem 1.5rem;font-size:1rem;font-weight:600;text-decoration:none;transition:background .15s,color .15s,border-color .15s;display:inline-block}.btn--primary{background:var(--gold-500);color:#1c1400;border-color:var(--gold-500)}.btn--primary:hover{background:var(--gold-400);border-color:var(--gold-400)}.btn--ghost{color:var(--navy-900);border-color:var(--line);background:0 0}.btn--ghost:hover{border-color:var(--navy-700)}.section--navy .btn--ghost{color:#fff;border-color:#fff6}.section--navy .btn--ghost:hover{border-color:#fff}.site-header{z-index:50;backdrop-filter:saturate(180%)blur(8px);border-bottom:1px solid var(--line);background:#fffffff2;position:sticky;top:0}.site-header__inner{justify-content:space-between;align-items:center;gap:1rem;min-height:68px;display:flex}.brand{color:var(--navy-900);letter-spacing:.02em;align-items:baseline;gap:.5rem;font-size:1.15rem;font-weight:700;text-decoration:none;display:flex}.brand__mark{color:var(--gold-500)}@media (width<=640px){.brand__mark{display:none}}.brand__sub{letter-spacing:.14em;text-transform:uppercase;color:var(--ink-soft);font-size:.7rem;font-weight:600}.nav{align-items:center;gap:clamp(.9rem,2.5vw,2rem);display:flex}.nav__links{flex-wrap:wrap;align-items:center;gap:clamp(.7rem,2vw,1.5rem);margin:0;padding:0;list-style:none;display:flex}.nav__links>li>a{color:var(--ink);font-size:.95rem;font-weight:500;text-decoration:none}.nav__links>li>a:hover{color:var(--navy-700)}.nav .btn{padding:.6rem 1.1rem;font-size:.95rem}@media (width<=640px){.nav .btn{display:none}.site-header__inner{flex-wrap:wrap;row-gap:.35rem;min-height:0;padding-top:.5rem;padding-bottom:.5rem}.nav{width:100%}.nav__links{justify-content:flex-start;gap:.55rem 1.1rem;width:100%}}@media (width<=400px){.brand__sub{display:none}.nav__links{gap:.65rem}}.nav__item{position:relative}.nav__item--mobile{display:none}@media (width<=640px){.nav__item--mobile{display:block}}.ext-ind:after{content:" ↗";opacity:.7;font-size:.8em}.dropdown{display:none}.dropdown__item{border-radius:8px;padding:.65rem .8rem;text-decoration:none;display:block}.dropdown__item:hover,.dropdown__item:focus-visible{background:var(--bg-alt)}.dropdown__title{color:var(--navy-900);font-size:.95rem;font-weight:700;display:block}.dropdown__desc{color:var(--ink-soft);margin-top:.15rem;font-size:.84rem;line-height:1.45;display:block}.dropdown__all{border-top:1px solid var(--line);color:var(--navy-700);margin-top:.25rem;padding:.6rem .8rem;font-size:.9rem;font-weight:600;text-decoration:none;display:block}.dropdown__all:hover{color:var(--gold-500)}@media (width>=860px){.dropdown{z-index:60;border:1px solid var(--line);border-radius:var(--radius);min-width:330px;box-shadow:var(--shadow);background:#fff;padding:.5rem;position:absolute;top:calc(100% + 6px);left:0}.has-dropdown:hover>.dropdown,.has-dropdown:focus-within>.dropdown{display:block}}.hero{background:linear-gradient(180deg, #fff 0%, var(--bg-alt) 100%);padding:clamp(2.75rem,8vw,5.5rem) 0}.hero__inner{align-items:center;gap:clamp(1.5rem,4vw,3rem);display:grid}.hero h1{max-width:16ch}.hero__copy{max-width:60ch;color:var(--ink-soft);margin-bottom:1.75rem;font-size:1.15rem}.hero__cta{flex-wrap:wrap;gap:.75rem;display:flex}.hero__art{justify-content:center;display:flex}.hero-art-svg{filter:drop-shadow(0 18px 40px #0b25451a);width:100%;max-width:460px;height:auto}@media (width>=900px){.hero__inner{grid-template-columns:1.05fr .95fr}.hero__art{justify-content:flex-end}}@media (width<=700px){.split>.hero__art{display:none}}.hero--bg{isolation:isolate;padding:clamp(3.25rem,10vw,7rem) 0;position:relative;overflow:hidden}.hero--bg .hero__bg{z-index:0;position:absolute;inset:0}.hero-bg-svg{width:100%;height:100%;display:block}.hero__photo{z-index:1;background:url(/images/HOME_TOP2.png) 100%/cover no-repeat,url(/images/HOME_TOP1.png) 100%/cover no-repeat;position:absolute;inset:0}.hero--bg:before{content:"";z-index:2;background:linear-gradient(100deg,#ffffff9e 0%,#ffffff73 34%,#ffffff1f 60%,#fff0 80%);position:absolute;inset:0}.hero--bg .container{z-index:3;position:relative}.hero--bg .hero__content{max-width:40rem}.hero--bg h1,.hero--bg .hero__copy{text-shadow:0 1px 10px #ffffff8c}@media (width<=700px){.hero--bg:before{background:linear-gradient(#ffffffe6 48%,#ffffff80 100%)}}.card__icon{background:color-mix(in srgb, var(--gold-500) 12%, #fff);width:100px;height:100px;color:var(--gold-500);border-radius:16px;justify-content:center;align-items:center;margin-bottom:1rem;display:inline-flex;position:relative;overflow:hidden}.card__icon svg{width:44px;height:44px}.page-header__icon{border:1px solid var(--line);width:112px;height:112px;color:var(--gold-500);box-shadow:var(--shadow);background:#fff;border-radius:18px;justify-content:center;align-items:center;margin-bottom:1.1rem;display:inline-flex;position:relative;overflow:hidden}.page-header__icon svg{width:52px;height:52px}.card__icon:after,.page-header__icon:after{content:"";background-position:50%;background-repeat:no-repeat;background-size:128%;position:absolute;inset:0}.card__icon--accounting-outsourcing:after,.page-header__icon--accounting-outsourcing:after{background-image:url(/images/Service1.png?v=2)}.card__icon--tax-compliance:after,.page-header__icon--tax-compliance:after{background-image:url(/images/Service2.png?v=2)}.card__icon--japan-entry:after,.page-header__icon--japan-entry:after{background-image:url(/images/Service3.png?v=2)}.soon-badge{letter-spacing:.06em;text-transform:uppercase;color:var(--gold-500);background:color-mix(in srgb, var(--gold-500) 14%, #fff);vertical-align:middle;border-radius:999px;padding:.1rem .4rem;font-size:.62rem;font-weight:700;display:inline-block}.grid{gap:1.25rem;display:grid}@media (width>=720px){.grid--3{grid-template-columns:repeat(3,1fr)}.grid--2{grid-template-columns:repeat(2,1fr)}}.card{background:var(--bg);border:1px solid var(--line);border-radius:var(--radius);box-shadow:var(--shadow);padding:1.5rem}.card h3{color:var(--navy-800)}.card p{color:var(--ink-soft);margin-bottom:0;font-size:.98rem}.card__link{color:var(--navy-700);margin-top:1rem;font-weight:600;text-decoration:none;display:inline-block}.card__link:after{content:" →"}.checklist{gap:.85rem;margin:0;padding:0;list-style:none;display:grid}.checklist li{color:var(--ink-soft);padding-left:1.9rem;position:relative}.checklist li:before{content:"";background:var(--gold-500);border-radius:2px;width:.7rem;height:.7rem;position:absolute;top:.55em;left:0}@media (width>=720px){.checklist--2col{grid-template-columns:1fr 1fr;column-gap:2.5rem}}.steps{counter-reset:step;gap:1.25rem;margin:0;padding:0;list-style:none;display:grid}@media (width>=720px){.steps{grid-template-columns:repeat(4,1fr)}}.steps li{counter-increment:step}.steps li .step__num{background:var(--navy-900);color:#fff;border-radius:50%;justify-content:center;align-items:center;width:2.1rem;height:2.1rem;margin-bottom:.6rem;font-weight:700;display:inline-flex}.steps li .step__num:before{content:counter(step)}.steps li h3{font-size:1.05rem}.steps li p{color:var(--ink-soft);margin:0;font-size:.95rem}.cta-band{text-align:center}.cta-band .section__lead{margin-left:auto;margin-right:auto}.cta-band .btn{margin-top:1.25rem}.site-footer{background:var(--navy-900);color:#c3cedb;padding:2.75rem 0;font-size:.92rem}.site-footer a{color:#e7edf3;text-decoration:none}.site-footer a:hover{text-decoration:underline}.site-footer__grid{flex-wrap:wrap;justify-content:space-between;gap:1.5rem 3rem;display:flex}.site-footer__brand{color:#fff;font-size:1.05rem;font-weight:700}.site-footer__credential{color:var(--gold-500);margin:.3rem 0 0;font-size:.85rem;font-weight:600}.site-footer__tagline{color:#93a3b5;max-width:34ch;margin:.4rem 0 0}.site-footer__nav{flex-wrap:wrap;gap:1rem 1.5rem;margin:.5rem 0 0;padding:0;list-style:none;display:flex}.site-footer__legal{color:#93a3b5;border-top:1px solid #ffffff1f;margin-top:1.5rem;padding-top:1.5rem;font-size:.85rem}.page-header{background:linear-gradient(180deg, #fff 0%, var(--bg-alt) 100%);border-bottom:1px solid var(--line);padding:clamp(2.5rem,6vw,4rem) 0 clamp(2rem,4vw,3rem)}.page-header .eyebrow{color:var(--gold-500);letter-spacing:.12em;text-transform:uppercase;margin:0 0 .6rem;font-size:.8rem;font-weight:700}.page-header h1{max-width:20ch}.page-header__lead{max-width:62ch;color:var(--ink-soft);margin:.5rem 0 0;font-size:1.12rem}.lead{color:var(--ink-soft);max-width:62ch;font-size:1.1rem}.subhead{max-width:62ch;color:var(--ink-soft)}.eyebrow{color:var(--gold-500);letter-spacing:.12em;text-transform:uppercase;font-size:.8rem;font-weight:700}.split{gap:clamp(1.5rem,4vw,3rem);display:grid}@media (width>=820px){.split{grid-template-columns:1fr 1fr;align-items:start}}.callout{background:var(--bg-alt);border:1px solid var(--line);border-left:4px solid var(--gold-500);border-radius:var(--radius);padding:1.25rem 1.5rem}.callout h3{color:var(--navy-800);margin-bottom:.35rem}.callout p{color:var(--ink-soft);margin:0}.callout--prominent{background:#fbf7ec;border-left-width:6px}.callout--prominent h3{color:var(--navy-900)}.available{border-top:1px solid var(--line);padding-top:1.5rem}.available h3{color:var(--ink-soft);font-size:1.05rem}.available ul{gap:.5rem;margin:.5rem 0 0;padding:0;list-style:none;display:grid}.available li{color:var(--ink-soft);padding-left:1.25rem;font-size:.95rem;position:relative}.available li:before{content:"–";color:var(--gold-500);position:absolute;left:0}.feature-block h3{color:var(--navy-800)}.about-grid{gap:clamp(1.5rem,4vw,2.5rem);display:grid}@media (width>=720px){.about-grid{grid-template-columns:220px 1fr;align-items:start}}.avatar-ph{aspect-ratio:1;border-radius:var(--radius);background:linear-gradient(135deg, var(--navy-800), var(--navy-700));color:#ffffffd9;letter-spacing:.05em;justify-content:center;align-items:center;width:100%;max-width:220px;font-family:Georgia,serif;font-size:2.5rem;font-weight:700;display:flex}.about-media{align-items:center;gap:clamp(1.75rem,4vw,3rem);display:grid}@media (width>=900px){.about-media{grid-template-columns:minmax(280px,360px) 1fr}}.about-mission h2{margin:0 0 .5rem}.about-portrait{aspect-ratio:1;border-radius:var(--radius);width:100%;max-width:360px;box-shadow:var(--shadow);background:linear-gradient(135deg, var(--navy-800), var(--navy-700));color:#ffffffe6;letter-spacing:.05em;justify-content:center;align-items:center;font-family:Georgia,serif;font-size:3rem;font-weight:700;display:flex}.titles{flex-wrap:wrap;gap:.5rem;margin:.5rem 0 1rem;padding:0;list-style:none;display:flex}.titles li{background:var(--bg-alt);border:1px solid var(--line);color:var(--navy-800);border-radius:999px;padding:.3rem .85rem;font-size:.85rem;font-weight:600}.form{max-width:640px}.form__row{margin-bottom:1.15rem}.form__label{color:var(--navy-900);margin-bottom:.35rem;font-size:.95rem;font-weight:600;display:block}.form__req{color:var(--gold-500)}.form__control{width:100%;font:inherit;color:var(--ink);border:1.5px solid var(--line);border-radius:var(--radius);background:#fff;padding:.7rem .85rem}.form__control:focus{border-color:var(--navy-700);outline:none;box-shadow:0 0 0 3px #b8912f40}textarea.form__control{resize:vertical;min-height:140px}.form__consent{background:var(--bg-alt);border:1px solid var(--line);border-radius:var(--radius);align-items:flex-start;gap:.65rem;padding:.9rem 1rem;display:flex}.form__consent input{flex:none;width:1.05rem;height:1.05rem;margin-top:.25rem}.form__consent label{color:var(--ink-soft);font-size:.92rem}.form__actions{flex-wrap:wrap;align-items:center;gap:1rem;margin-top:1.25rem;display:flex}.form__actions .privacy-link{color:var(--navy-700);font-size:.9rem}.form .btn{border:none}.faq{max-width:780px}.faq details{border-bottom:1px solid var(--line)}.faq summary{cursor:pointer;color:var(--navy-900);justify-content:space-between;align-items:baseline;gap:1.5rem;padding:1.1rem 0;font-size:1.02rem;font-weight:600;list-style:none;display:flex}.faq summary::-webkit-details-marker{display:none}.faq summary:after{content:"+";color:var(--gold-500);flex:none;font-size:1.3rem;font-weight:700;line-height:1}.faq details[open] summary:after{content:"–"}.faq details p{color:var(--ink-soft);max-width:68ch;margin:0 0 1.1rem}.post{max-width:720px;margin:0 auto}.post p{color:var(--ink);margin:1.4rem 0;font-size:1.08rem;line-height:1.8}.post figure{margin:1.9rem 0}.post__hero{border-radius:var(--radius);background:var(--bg-alt);border:1px solid var(--line);overflow:hidden}.post__hero svg{width:100%;height:auto;display:block}.post__img{background:var(--bg-alt);border:1px solid var(--line);border-radius:var(--radius);text-align:center;padding:1.75rem}.post__img svg{width:168px;height:168px}.post figcaption{color:var(--ink-soft);text-align:center;margin-top:.7rem;font-size:.88rem;font-style:italic}.post h2{margin:2.2rem 0 .5rem;font-size:1.4rem}.post__meta{color:var(--ink-soft);letter-spacing:.02em;margin:0 0 1.5rem;font-size:.9rem}.post__photo{aspect-ratio:4/3;border:1px solid var(--line);border-radius:var(--radius);background:var(--bg-alt);justify-content:center;align-items:center;margin:1.9rem 0;display:flex;position:relative;overflow:hidden}.post__photo svg{width:100%;height:100%}.post__photo:after{content:"";background-position:50%;background-repeat:no-repeat;background-size:cover;position:absolute;inset:0}.post__photo--sea:after{background-image:url(/images/blog-sea.jpg)}.post__photo--turtle:after{background-image:url(/images/blog-turtle.jpg)}.post ul{color:var(--ink);gap:.5rem;margin:1rem 0;padding-left:1.3rem;line-height:1.7;display:grid}.post__note{color:var(--ink-soft);border-top:1px solid var(--line);margin-top:2.2rem;padding-top:1.1rem;font-size:.9rem;font-style:italic}.about-tagline{color:var(--navy-700);margin-top:1rem;font-style:italic;font-weight:600}.post-card{color:inherit;border:1px solid var(--line);border-radius:var(--radius);box-shadow:var(--shadow);background:#fff;max-width:380px;text-decoration:none;transition:box-shadow .15s,transform .15s;display:block;overflow:hidden}.post-card:hover{transform:translateY(-2px);box-shadow:0 10px 30px #0b25451f}.post-card__art{background:var(--bg-alt);justify-content:center;align-items:center;padding:2rem;display:flex}.post-card__art svg{width:140px;height:140px}.post-card__art--cover{padding:0}.post-card__art--cover svg{width:100%;height:auto}.post-card__art--photo{aspect-ratio:4/3;background-position:50%;background-repeat:no-repeat;background-size:cover;padding:0}.post-card__art--sea{background-image:url(/images/blog-sea.jpg)}.post-card__body{padding:1.1rem 1.3rem 1.4rem}.post-card__body h3{color:var(--navy-800);margin:.35rem 0 .3rem}.post-card__body p{color:var(--ink-soft);margin:0 0 .5rem;font-size:.95rem}.steps--3{gap:1.25rem}@media (width>=760px){.steps--3{grid-template-columns:repeat(3,1fr)}}.stack>*+*{margin-top:1rem}.stack ul{color:var(--ink-soft);gap:.4rem;margin:.25rem 0 0;padding-left:1.2rem;display:grid}.stack li{line-height:1.6}.hidden{display:none!important}.center{text-align:center}.visually-hidden{clip:rect(0 0 0 0);width:1px;height:1px;position:absolute;overflow:hidden}:focus-visible{outline:3px solid var(--gold-400);outline-offset:2px}
