:root {
  --ok-bg: #f5f4f0;
  --ok-white: #ffffff;
  --ok-text: #202625;
  --ok-muted: #727875;
  --ok-line: #d9dad5;
  --ok-brand: #183a36;
  --ok-accent: #a99772;
  --ok-max: 1220px;
  --ok-copy: 780px;
  --ok-serif-ja: "Noto Serif JP", "Noto Serif SC", "Yu Mincho", serif;
  --ok-sans: "Inter", "Noto Sans JP", "Noto Sans SC", system-ui, sans-serif;
}

html {
  scroll-behavior: smooth;
}

body.okucpa-site {
  background: var(--ok-bg);
  color: var(--ok-text);
  font-family: var(--ok-sans);
  letter-spacing: 0;
}

.okucpa-site a {
  color: inherit;
  text-decoration-thickness: 1px;
  text-underline-offset: 0.18em;
}

.okucpa-site .container,
.okucpa-site .wrap,
.okucpa-site .content,
.okucpa-site main,
.okucpa-site .entry-content {
  max-width: var(--ok-max);
}

.okucpa-site .entry-content {
  margin-inline: auto;
  padding-inline: clamp(20px, 4vw, 64px);
}

.okucpa-site .article,
.okucpa-site .entry-content,
.okucpa-site .main {
  background: transparent;
  box-shadow: none;
}

.okucpa-site .header-container {
  position: sticky;
  top: 0;
  z-index: 50;
  background: rgba(245, 244, 240, 0.9);
  border-bottom: 1px solid rgba(217, 218, 213, 0.86);
  box-shadow: none;
  backdrop-filter: blur(14px);
}

.okucpa-site .navi,
.okucpa-site .navi-in > ul,
.okucpa-site .menu-drawer {
  background: transparent;
}

.okucpa-site .navi-in a {
  color: var(--ok-text);
  font-size: 13px;
  font-weight: 500;
  letter-spacing: 0;
}

.okucpa-site .site-name-text,
.okucpa-site .site-name-text-link {
  color: var(--ok-brand);
  font-family: var(--ok-serif-ja);
  font-weight: 700;
}

.okucpa-hero,
.okucpa-page-hero {
  min-height: min(760px, calc(100vh - 92px));
  display: grid;
  align-content: center;
  gap: 26px;
  padding-block: clamp(88px, 12vw, 154px);
  border-bottom: 1px solid var(--ok-line);
  position: relative;
}

.okucpa-hero::after,
.okucpa-page-hero::after {
  content: "";
  position: absolute;
  right: clamp(0px, 5vw, 64px);
  bottom: clamp(32px, 8vw, 96px);
  width: min(42vw, 520px);
  aspect-ratio: 4 / 3;
  background:
    linear-gradient(rgba(24, 58, 54, 0.08), rgba(24, 58, 54, 0.08)),
    url("https://okucpa-tax.com/wp-content/uploads/2025/08/image-scaled.png") center / cover;
  opacity: 0.24;
  z-index: -1;
}

.okucpa-hero h1,
.okucpa-page-hero h1,
.okucpa-section-head h2,
.okucpa-language-band h2,
.okucpa-contact-panel h2 {
  max-width: 900px;
  margin: 0;
  color: var(--ok-text);
  font-family: var(--ok-serif-ja);
  font-weight: 600;
  line-height: 1.14;
  letter-spacing: 0;
}

.okucpa-hero h1 {
  font-size: clamp(38px, 5.2vw, 70px);
}

.okucpa-page-hero h1 {
  font-size: clamp(34px, 4.6vw, 62px);
}

.okucpa-hero p:not(.okucpa-eyebrow),
.okucpa-page-hero p:not(.okucpa-eyebrow),
.okucpa-lead {
  max-width: var(--ok-copy);
  color: var(--ok-muted);
  font-size: clamp(15px, 1.3vw, 17px);
  line-height: 1.9;
}

.okucpa-eyebrow {
  margin: 0 0 16px;
  color: var(--ok-accent);
  font-size: 12px;
  font-weight: 600;
  letter-spacing: 0.08em;
  text-transform: uppercase;
}

.okucpa-section-head {
  display: grid;
  grid-template-columns: minmax(180px, 0.8fr) minmax(0, 2fr);
  gap: clamp(28px, 6vw, 96px);
  align-items: start;
  margin-block: clamp(88px, 13vw, 156px) clamp(36px, 5vw, 64px);
  padding-top: 28px;
  border-top: 1px solid var(--ok-line);
}

.okucpa-section-head h2,
.okucpa-language-band h2,
.okucpa-contact-panel h2 {
  font-size: clamp(30px, 3.4vw, 46px);
}

.okucpa-editor-list,
.okucpa-number-list {
  margin: 0 0 48px;
  padding: 0;
  list-style: none;
  border-top: 1px solid var(--ok-line);
}

.okucpa-editor-list li,
.okucpa-number-list li {
  padding: 22px 0;
  border-bottom: 1px solid var(--ok-line);
  color: var(--ok-text);
  line-height: 1.75;
}

.okucpa-number-list {
  counter-reset: oknum;
}

.okucpa-number-list li {
  display: grid;
  grid-template-columns: 74px 1fr;
  gap: 22px;
}

.okucpa-number-list li::before {
  counter-increment: oknum;
  content: counter(oknum, decimal-leading-zero);
  color: var(--ok-accent);
  font-family: var(--ok-serif-ja);
  font-size: 28px;
  line-height: 1;
}

.okucpa-service-list {
  border-top: 1px solid var(--ok-line);
}

.okucpa-service-row {
  display: grid;
  grid-template-columns: 74px minmax(0, 1fr) 36px;
  gap: 24px;
  align-items: center;
  min-height: 112px;
  padding: 28px 0;
  border-bottom: 1px solid var(--ok-line);
  text-decoration: none;
  transition: color 220ms ease, padding-left 220ms ease;
}

.okucpa-service-row:hover,
.okucpa-service-row:focus-visible {
  color: var(--ok-brand);
  padding-left: 10px;
}

.okucpa-index {
  color: var(--ok-accent);
  font-family: var(--ok-serif-ja);
  font-size: 27px;
}

.okucpa-service-row strong {
  display: block;
  font-family: var(--ok-serif-ja);
  font-size: clamp(20px, 2vw, 27px);
  font-weight: 600;
}

.okucpa-service-row em,
.okucpa-service-row small {
  display: block;
  margin-top: 7px;
  color: var(--ok-muted);
  font-style: normal;
  line-height: 1.65;
}

.okucpa-arrow {
  color: var(--ok-accent);
  font-size: 24px;
}

.okucpa-scenario-grid {
  display: grid;
  grid-template-columns: 1.15fr 0.85fr;
  gap: 1px;
  background: var(--ok-line);
  border: 1px solid var(--ok-line);
}

.okucpa-scenario {
  background: var(--ok-bg);
  padding: clamp(28px, 4vw, 48px);
}

.okucpa-scenario:first-child {
  grid-row: span 2;
}

.okucpa-scenario h3,
.okucpa-insight h3 {
  margin: 0 0 22px;
  font-family: var(--ok-serif-ja);
  font-size: clamp(22px, 2.3vw, 32px);
  font-weight: 600;
  line-height: 1.35;
}

.okucpa-scenario dl {
  display: grid;
  grid-template-columns: 110px 1fr;
  gap: 12px 18px;
  margin: 0;
}

.okucpa-scenario dt {
  color: var(--ok-muted);
  font-size: 12px;
}

.okucpa-scenario dd {
  margin: 0;
  line-height: 1.7;
}

.okucpa-insight-list {
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: 1px;
  background: var(--ok-line);
  border: 1px solid var(--ok-line);
}

.okucpa-insight {
  background: var(--ok-bg);
  padding: clamp(26px, 4vw, 44px);
}

.okucpa-insight:first-child {
  grid-row: span 2;
}

.okucpa-insight time,
.okucpa-insight span {
  display: inline-block;
  margin: 0 14px 18px 0;
  color: var(--ok-muted);
  font-size: 12px;
}

.okucpa-insight p {
  color: var(--ok-muted);
  line-height: 1.8;
}

.okucpa-text-link {
  color: var(--ok-brand);
  font-weight: 600;
  text-decoration: none;
}

.okucpa-language-band {
  margin-block: clamp(88px, 12vw, 144px);
  padding-block: clamp(44px, 7vw, 84px);
  border-top: 1px solid var(--ok-line);
  border-bottom: 1px solid var(--ok-line);
}

.okucpa-language-band p {
  margin-top: 22px;
  color: var(--ok-accent);
  font-family: var(--ok-serif-ja);
  font-size: clamp(22px, 3vw, 36px);
}

.okucpa-contact-panel {
  display: grid;
  grid-template-columns: 0.95fr 1.05fr;
  gap: clamp(32px, 7vw, 96px);
  margin-block: clamp(80px, 12vw, 150px);
  padding: clamp(34px, 6vw, 76px);
  background: var(--ok-brand);
  color: var(--ok-white);
}

.okucpa-contact-panel h2,
.okucpa-contact-panel p {
  color: var(--ok-white);
}

.okucpa-contact-panel .okucpa-eyebrow {
  color: #d1c2a1;
}

.okucpa-contact-panel input,
.okucpa-contact-panel textarea {
  width: 100%;
  box-sizing: border-box;
  border: 1px solid rgba(255, 255, 255, 0.28);
  background: rgba(255, 255, 255, 0.08);
  color: var(--ok-white);
  border-radius: 0;
  padding: 13px 14px;
}

.okucpa-contact-panel label {
  color: var(--ok-white);
}

.okucpa-contact-panel input[type="submit"],
.wp-block-button__link {
  border-radius: 0 !important;
  background: var(--ok-brand);
  color: var(--ok-white);
  border: 1px solid var(--ok-brand);
  padding: 14px 22px;
  font-weight: 600;
}

.is-style-outline .wp-block-button__link {
  background: transparent;
  color: var(--ok-brand);
}

.okucpa-contact-panel input[type="submit"] {
  background: var(--ok-white);
  color: var(--ok-brand);
  border-color: var(--ok-white);
}

.okucpa-lang-switch {
  display: inline-flex;
  gap: 0;
  border: 1px solid var(--ok-line);
}

.okucpa-lang-switch a {
  padding: 9px 13px;
  border-right: 1px solid var(--ok-line);
  color: var(--ok-muted);
  font-size: 12px;
  text-decoration: none;
}

.okucpa-lang-switch a:last-child {
  border-right: 0;
}

.okucpa-lang-switch .is-active {
  background: var(--ok-brand);
  color: var(--ok-white);
}

.okucpa-site table {
  width: 100%;
  border-collapse: collapse;
  font-size: 14px;
}

.okucpa-site th,
.okucpa-site td {
  border: 1px solid var(--ok-line);
  padding: 13px 14px;
  vertical-align: top;
}

.okucpa-site th {
  background: rgba(24, 58, 54, 0.06);
}

.okucpa-site .entry-content > p,
.okucpa-site .entry-content > ul,
.okucpa-site .entry-content > ol,
.okucpa-site .entry-content > h2,
.okucpa-site .entry-content > h3 {
  max-width: var(--ok-copy);
}

.single .entry-content {
  max-width: var(--ok-copy);
}

.single .entry-content p,
.single .entry-content li {
  line-height: 1.95;
}

.single .entry-content h2 {
  margin-top: 72px;
  padding-top: 24px;
  border-top: 1px solid var(--ok-line);
  font-family: var(--ok-serif-ja);
  font-size: clamp(26px, 3vw, 36px);
}

.single .sidebar,
.okucpa-site .sidebar {
  display: none;
}

.okucpa-site .main,
.okucpa-site .content-in {
  width: 100%;
}

@media (max-width: 900px) {
  .okucpa-section-head,
  .okucpa-contact-panel,
  .okucpa-scenario-grid,
  .okucpa-insight-list {
    grid-template-columns: 1fr;
  }

  .okucpa-scenario:first-child,
  .okucpa-insight:first-child {
    grid-row: auto;
  }

  .okucpa-hero::after,
  .okucpa-page-hero::after {
    width: 72vw;
    opacity: 0.16;
  }
}

@media (max-width: 620px) {
  .okucpa-site .entry-content {
    padding-inline: 22px;
  }

  .okucpa-hero,
  .okucpa-page-hero {
    min-height: auto;
    padding-block: 76px;
  }

  .okucpa-service-row,
  .okucpa-number-list li {
    grid-template-columns: 1fr;
    gap: 10px;
  }

  .okucpa-scenario dl {
    grid-template-columns: 1fr;
  }

  .okucpa-site .wp-block-table {
    overflow-x: auto;
    -webkit-overflow-scrolling: touch;
  }

  .okucpa-site table {
    min-width: 680px;
  }
}

@media (prefers-reduced-motion: reduce) {
  *,
  *::before,
  *::after {
    animation-duration: 0.001ms !important;
    animation-iteration-count: 1 !important;
    scroll-behavior: auto !important;
    transition-duration: 0.001ms !important;
  }
}