@charset "UTF-8";
/* ============================================================
   税理士法人プライムパートナーズ — News・コラム（一覧・記事）
   PPC の News・コラム（prime-partners.co.jp/news-column/）の構成を、
   TAX のトップ（tax.css）の言語へ置き換えたもの:
   生成り × 深緑 #157968 × 墨 / 角丸ゼロ / 影なし / 1px ヘアライン / 控えめモーション

   罫線の作法（2026-09-17 指示）:
   囲みは 1px の四辺で作る。左だけ・上だけを太くするアクセント罫線は使わない。
   写真はサービスページのイメージ写真を使わず、事務所の実写か各LPのヒーローのスクリーンショット。

   トークン（--green 等）・ヘッダー・フッター・.t-sec-* ・.btn-* ・.t-crumb は tax.css / tax-page.css が持つ。
   ============================================================ */

:root {
  --col-side-w: 312px;
  --col-dur: 0.3s;
}

/* 固定ヘッダーの分だけ下げる（写真ヒーローが無いので最初から紙色の帯として見せる） */
.tax-column .col-main { padding-top: 78px; }
.tax-column .t-header { background: rgba(247, 244, 236, 0.92); -webkit-backdrop-filter: blur(10px); backdrop-filter: blur(10px); }
.tax-column .t-header.is-scrolled { border-bottom-color: var(--line); }
/* 親テーマの section { padding-block } はコラムでは使わない。
   ただし自前セクション（.col-*）の余白まで消さないよう、打ち消しは .t-cv 以外の素の section に限る。 */
.tax-column .col-main > section:not([class*="col-"]):not(.t-cv) { padding-block: 0; }

/* 見出しは文節で折り返す（「法人／へ」のような1文字の泣き別れを防ぐ） */
.col-article-title, .col-hero-title, .col-card-title, .col-cta-title,
.col-body h2, .col-body h3, .col-related-title, .col-office-title, .col-end-cta-label {
  word-break: auto-phrase;
  text-wrap: balance;
}
.screen-reader-text { position: absolute !important; width: 1px; height: 1px; overflow: hidden; clip: rect(0 0 0 0); white-space: nowrap; }

/* ---------- カテゴリチップ・日付 ---------- */
.col-cat {
  display: inline-block;
  padding: 2px 9px;
  border: 1px solid rgba(21, 121, 104, 0.35);
  font-size: 10.5px;
  font-weight: 500;
  letter-spacing: 0.06em;
  line-height: 1.7;
  color: var(--green);
  white-space: nowrap;
  transition: border-color var(--col-dur), background-color var(--col-dur);
}
a.col-cat:hover { border-color: var(--green); background: var(--surface); }
.col-date { font-family: var(--en); font-size: 12px; letter-spacing: 0.08em; color: var(--mute); font-variant-numeric: tabular-nums; }

/* ============================================================
   一覧
   ============================================================ */
.tax-column .col-hero { padding: clamp(32px, 4vw, 48px) 0 clamp(24px, 3vw, 32px); }
.col-hero-grid { display: grid; grid-template-columns: minmax(0, 1fr) minmax(280px, 380px); gap: 24px 32px; align-items: end; }
.col-hero-title {
  margin-top: 4px;
  font-family: var(--serif);
  font-size: clamp(26px, 3.2vw, 34px);
  font-weight: 600;
  line-height: 1.45;
  letter-spacing: 0.06em;
  color: var(--ink);
}
.col-hero-lead { margin-top: 16px; max-width: 42em; font-size: 14px; line-height: 1.95; color: var(--mute); }
.col-hero .t-crumb { margin-top: 20px; }
.t-crumb li[aria-current] { display: block; max-width: 60vw; overflow: hidden; text-overflow: ellipsis; white-space: nowrap; }

.col-search { display: flex; border: 1px solid var(--line-strong); background: var(--surface); }
.col-search:focus-within { border-color: var(--green); }
.col-search-input {
  flex: 1 1 auto;
  min-width: 0;
  padding: 13px 16px;
  border: 0;
  background: transparent;
  font-size: 14px;
  color: var(--ink);
  outline: none;
}
.col-search-input::placeholder { color: var(--mute); }
.col-search-btn {
  flex: 0 0 52px;
  display: inline-flex;
  align-items: center;
  justify-content: center;
  border: 0;
  border-left: 1px solid var(--line);
  background: transparent;
  color: var(--ink);
  cursor: pointer;
  transition: background-color var(--col-dur), color var(--col-dur);
}
.col-search-btn svg { width: 18px; height: 18px; }
.col-search-btn:hover { background: var(--green); color: #fff; }

/* カテゴリタブ（文字＋件数。現在地は深緑の下線） */
.col-filter { position: relative; z-index: 20; background: var(--paper); }
.col-filter-nav { display: flex; align-items: flex-start; gap: 28px; border-bottom: 1px solid var(--line); }
.col-filter-label { flex: 0 0 auto; padding-top: 19px; font-family: var(--en); font-size: 10.5px; font-weight: 500; letter-spacing: 0.26em; text-transform: uppercase; color: var(--mute); }
.col-filter-scroll { position: relative; flex: 1 1 auto; min-width: 0; }
.col-filter-list { display: flex; flex-wrap: wrap; gap: 0 26px; }
.col-filter-list a {
  position: relative;
  display: inline-flex;
  align-items: baseline;
  gap: 6px;
  padding: 16px 0 15px;
  font-size: 13.5px;
  letter-spacing: 0.06em;
  color: var(--body-c);
  white-space: nowrap;
  transition: color var(--col-dur);
}
.col-filter-list a::after {
  content: "";
  position: absolute;
  left: 0; right: 0; bottom: -1px;
  height: 1px;
  background: var(--green);
  transform: scaleX(0);
  transform-origin: left center;
  transition: transform var(--col-dur) var(--ease);
}
.col-filter-list a:hover { color: var(--ink); }
.col-filter-list a:hover::after { transform: scaleX(1); background: var(--line-strong); }
.col-filter-list a[aria-current] { color: var(--ink); font-weight: 500; }
.col-filter-list a[aria-current]::after { transform: scaleX(1); background: var(--green); }
.col-filter-count { font-family: var(--en); font-size: 11px; color: var(--mute); font-variant-numeric: tabular-nums; }
.col-filter-list a[aria-current] .col-filter-count { color: var(--green); }

/* カードグリッド（右に縦長の写真、左にカテゴリ・タイトル・日付） */
.tax-column .col-list { padding: clamp(28px, 3.5vw, 44px) 0 clamp(64px, 8vw, 96px); }
.col-grid { display: grid; grid-template-columns: repeat(3, minmax(0, 1fr)); gap: clamp(16px, 2vw, 24px); }
.col-grid-4 { grid-template-columns: repeat(4, minmax(0, 1fr)); gap: 16px; }
.col-card { min-width: 0; }
.col-card-link {
  display: grid;
  grid-template-columns: minmax(0, 1fr) 92px;
  height: 100%;
  min-height: 176px;
  background: var(--surface);
  border: 1px solid var(--line);
  transition: border-color var(--col-dur), background-color var(--col-dur);
}
.col-card-link:hover { border-color: var(--green); }
.col-card-thumb { order: 2; display: block; overflow: hidden; background: var(--paper-2); }
.col-card-thumb img { width: 100%; height: 100%; object-fit: cover; transition: transform 0.6s var(--ease); }
.col-card-link:hover .col-card-thumb img { transform: scale(1.04); }
.col-card-body { order: 1; min-width: 0; display: flex; flex-direction: column; align-items: flex-start; gap: 10px; padding: 20px 18px 18px 20px; }
.col-card-title {
  align-self: stretch;
  font-size: 15px;
  font-weight: 500;
  line-height: 1.7;
  letter-spacing: 0.04em;
  color: var(--ink);
  display: -webkit-box;
  -webkit-line-clamp: 3;
  -webkit-box-orient: vertical;
  overflow: hidden;
  transition: color var(--col-dur);
}
.col-card-link:hover .col-card-title { color: var(--green); }
.col-card .col-date { margin-top: auto; }
.col-grid-4 .col-card-link { grid-template-columns: 1fr; min-height: 0; }
.col-grid-4 .col-card-thumb { order: 0; }
.col-grid-4 .col-card-thumb img { height: auto; aspect-ratio: 16 / 9; }
.col-grid-4 .col-card-title { font-size: 14px; }

/* 「さらに読み込む」（下までスクロールで自動。JSが無いときはリンクとして機能する） */
.col-more { display: flex; flex-direction: column; align-items: center; gap: 10px; margin-top: clamp(32px, 4vw, 48px); }
.col-more-btn { min-width: 220px; }
.col-more.is-loading .col-more-btn { opacity: 0.5; pointer-events: none; }
.col-more.is-done .col-more-btn { display: none; }
.col-more-status { font-size: 12.5px; letter-spacing: 0.08em; color: var(--mute); min-height: 1.2em; }

.col-empty { text-align: center; padding: clamp(40px, 6vw, 72px) 0; }
.col-empty-title { font-family: var(--serif); font-size: 20px; color: var(--ink); margin-bottom: 12px; }
.col-empty p + p { margin-bottom: 28px; font-size: 14px; color: var(--mute); }

/* ============================================================
   記事
   ============================================================ */
.tax-column .col-article-head { padding: clamp(32px, 4.5vw, 56px) 0 0; }
.col-article-head-inner { max-width: 880px; }
.col-article-meta { display: flex; flex-wrap: wrap; align-items: center; gap: 8px 14px; }
.col-date-mod { color: var(--mute); }
.col-article-title {
  margin: 16px 0 20px;
  font-family: var(--serif);
  font-size: clamp(24px, 3vw, 34px);
  font-weight: 600;
  line-height: 1.6;
  letter-spacing: 0.05em;
  color: var(--ink);
}
.col-article-head .t-crumb { margin-top: 0; }

.col-layout {
  display: grid;
  grid-template-columns: minmax(0, 1fr) var(--col-side-w);
  gap: clamp(40px, 5vw, 72px);
  padding: clamp(28px, 3.5vw, 44px) 0 clamp(56px, 7vw, 96px);
}
.col-body-wrap { min-width: 0; max-width: 780px; }

/* ---------- サイドバー（追従: 系統の CTA 2枚＋採用） ---------- */
.col-side { min-width: 0; }
.col-side-sticky {
  position: sticky;
  top: 84px;
  display: grid;
  gap: 12px;
  align-content: start;
  max-height: calc(100vh - 100px);
  overflow-y: auto;
  scrollbar-width: none;
}
.col-side-sticky::-webkit-scrollbar { display: none; }

/* ---------- CTA: ブロック全体が1つのリンク。囲みは1pxの四辺 ---------- */
.col-cta {
  display: grid;
  align-items: center;
  background: var(--surface);
  border: 1px solid var(--line-strong);
  color: var(--ink);
  transition: background-color var(--col-dur), border-color var(--col-dur);
}
.col-cta:hover { background: var(--mist); border-color: var(--green); }
.col-cta-media { display: block; min-width: 0; }
.col-cta-media img { width: 100%; height: auto; aspect-ratio: 16 / 9; object-fit: contain; outline: 1px solid var(--line); }
.col-cta-text { display: grid; gap: 6px; min-width: 0; text-align: left; }
.col-cta-en { font-family: var(--en); font-size: 10.5px; font-weight: 500; letter-spacing: 0.24em; text-transform: uppercase; color: var(--mute); }
.col-cta-title { font-family: var(--serif); font-weight: 600; line-height: 1.6; letter-spacing: 0.04em; color: var(--ink); }
.col-cta-lead { font-size: 12.5px; line-height: 1.85; color: var(--body-c); }
.col-cta-action {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  gap: 10px;
  padding: 13px 20px;
  background: var(--green);
  border: 1px solid var(--green);
  color: #fff;
  font-size: 13.5px;
  font-weight: 500;
  letter-spacing: 0.08em;
  text-align: center;
  transition: background-color var(--col-dur), border-color var(--col-dur);
}
.col-cta:hover .col-cta-action { background: var(--green-deep); border-color: var(--green-deep); }
.col-cta-arrow { display: inline-block; transition: transform var(--col-dur) var(--ease); }
.col-cta:hover .col-cta-arrow { transform: translateX(5px); }

/* サイド（主）: 写真を上に、文言、横いっぱいのボタン */
.col-cta-side { grid-template-columns: 1fr; gap: 10px; padding: 0 0 14px; align-items: start; }
.col-cta-side .col-cta-text, .col-cta-side .col-cta-action { margin-inline: 14px; }
.col-cta-side .col-cta-text { gap: 4px; }
.col-cta-side .col-cta-title { font-size: 15px; line-height: 1.5; }
.col-cta-side .col-cta-lead { display: none; }
.col-cta-side .col-cta-action { padding: 11px 16px; font-size: 13px; }

/* 補助（副）: 写真なし。文言＋テキストリンク風のボタン */
/* 補助（副）: 文言＋テキストリンク。写真を持つ種別は右に小さく添える */
.col-cta-sub { grid-template-columns: minmax(0, 1fr) 92px; grid-template-areas: "text media" "action media"; align-items: center; gap: 6px 14px; padding: 0; }
.col-cta-sub .col-cta-text { grid-area: text; padding: 14px 0 0 16px; gap: 4px; }
.col-cta-sub .col-cta-action { grid-area: action; }
.col-cta-sub .col-cta-media { grid-area: media; align-self: stretch; overflow: hidden; }
.col-cta-sub .col-cta-media img { height: 100%; aspect-ratio: auto; object-fit: cover; outline: 0; }
.col-cta-sub.col-cta-noimg { grid-template-columns: 1fr; grid-template-areas: "text" "action"; padding: 0 0 14px; }
.col-cta-sub.col-cta-noimg .col-cta-text { padding: 14px 16px 0; }
.col-cta-sub.col-cta-noimg .col-cta-action { padding: 0 16px 0; }
.col-cta-sub .col-cta-title { font-size: 14.5px; line-height: 1.5; }
.col-side .col-cta-sub .col-cta-lead { display: none; }
.col-cta-sub .col-cta-action {
  justify-content: flex-start;
  padding: 0 0 14px 16px;
  background: transparent;
  border: 0;
  color: var(--green);
  font-size: 13px;
}
.col-cta-sub:hover .col-cta-action { background: transparent; border: 0; color: var(--green-deep); }

/* 記事末尾 */
.col-end-cta { margin-top: clamp(48px, 6vw, 72px); display: grid; gap: 14px; }
.col-end-cta-label { font-family: var(--serif); font-size: 17px; font-weight: 600; letter-spacing: 0.06em; color: var(--ink); }
.col-cta-end {
  grid-template-columns: minmax(0, 40%) minmax(0, 1fr);
  grid-template-areas: "media text" "media action";
  align-items: start;
  align-content: center;
  gap: 14px clamp(20px, 3vw, 32px);
  padding: clamp(18px, 2.5vw, 24px);
}
.col-cta-end .col-cta-media { grid-area: media; align-self: center; }
.col-cta-end .col-cta-text { grid-area: text; gap: 8px; align-self: end; }
.col-cta-end .col-cta-title { font-size: clamp(17px, 2vw, 20px); }
.col-cta-end .col-cta-action { grid-area: action; justify-self: start; align-self: start; min-width: 240px; }
.col-cta-end.col-cta-noimg { grid-template-columns: minmax(0, 1fr) auto; grid-template-areas: "text action"; align-items: center; }
.col-end-cta .col-cta-sub { grid-template-columns: minmax(0, 1fr) auto 108px; grid-template-areas: "text action media"; align-items: center; gap: 8px 24px; padding: 0; }
.col-end-cta .col-cta-sub .col-cta-text { padding: 18px 0 18px 20px; gap: 4px; }
.col-end-cta .col-cta-sub .col-cta-action { padding: 0 0 0 0; }
.col-end-cta .col-cta-sub .col-cta-lead { display: none; }
.col-end-cta .col-cta-sub.col-cta-noimg { grid-template-columns: minmax(0, 1fr) auto; grid-template-areas: "text action"; padding-right: 20px; }
.col-end-cta .col-cta-sub.col-cta-noimg .col-cta-text { padding: 18px 0 18px 20px; }

/* 採用バナー（サイドの一番下） */
.col-recruit { display: grid; grid-template-columns: minmax(0, 1fr) 92px; align-items: stretch; background: var(--paper-2); border: 1px solid var(--line); transition: border-color var(--col-dur); }
.col-recruit:hover { border-color: var(--green); }
.col-recruit-body { display: grid; gap: 3px; align-content: center; padding: 14px 16px; min-width: 0; }
.col-recruit-media { overflow: hidden; background: var(--paper-2); }
.col-recruit-media img { width: 100%; height: 100%; object-fit: cover; display: block; transition: transform 0.6s var(--ease); }
.col-recruit:hover .col-recruit-media img { transform: scale(1.04); }
.col-recruit-en { font-family: var(--en); font-size: 10px; letter-spacing: 0.24em; text-transform: uppercase; color: var(--mute); }
.col-recruit-title { font-family: var(--serif); font-size: 15px; font-weight: 600; letter-spacing: 0.05em; color: var(--ink); }
.col-recruit-link { margin-top: 4px; font-size: 12.5px; color: var(--green); }
.col-recruit-link span { margin-left: 6px; }

/* ---------- 目次（初期は畳んだ状態） ---------- */
.col-toc { margin-bottom: 32px; background: var(--surface); border: 1px solid var(--line); }
.col-toc summary {
  display: flex;
  align-items: center;
  justify-content: space-between;
  padding: 14px 18px;
  cursor: pointer;
  list-style: none;
  font-size: 13px;
  font-weight: 600;
  letter-spacing: 0.16em;
  color: var(--ink);
}
.col-toc summary::-webkit-details-marker { display: none; }
.col-toc summary:hover { color: var(--green); }
.col-toc-chevron { width: 8px; height: 8px; border-right: 1px solid var(--ink); border-bottom: 1px solid var(--ink); transform: rotate(45deg) translate(-2px, -2px); transition: transform var(--col-dur) var(--ease); }
.col-toc[open] .col-toc-chevron { transform: rotate(225deg); }
.col-toc-list { padding: 4px 18px 14px; border-top: 1px solid var(--line); }
.col-toc-list a { display: block; padding: 8px 0; font-size: 13px; line-height: 1.65; color: var(--body-c); transition: color var(--col-dur); }
.col-toc-list a:hover { color: var(--green); }
.col-toc-l3 a { padding-left: 18px; font-size: 12.5px; color: var(--mute); }

/* ---------- 本文 ---------- */
.col-body { font-size: 16px; line-height: 2; letter-spacing: 0.03em; color: var(--body-c); overflow-wrap: anywhere; }
.col-body > * + * { margin-top: 1.4em; }
.col-body p { text-align: left; }
.col-body strong { font-weight: 700; color: var(--ink); }
.col-body a:not([class]) { color: var(--green); border-bottom: 1px solid rgba(21, 121, 104, 0.35); transition: border-color var(--col-dur); }
.col-body a:not([class]):hover { border-color: var(--green); }
.col-body img { max-width: 100%; height: auto; margin-inline: auto; }
.col-body figure { margin-inline: 0; }
.col-body figcaption { margin-top: 8px; font-size: 12px; color: var(--mute); text-align: center; }
.col-body blockquote { padding: 16px 20px; border: 1px solid var(--line); background: var(--surface); font-family: var(--serif); color: var(--ink); }
.col-body iframe { max-width: 100%; }
.col-body :where(ul, ol) { list-style: none; }

.col-body h2 {
  margin-top: 2.6em;
  padding-bottom: 12px;
  border-bottom: 1px solid var(--line-strong);
  font-family: var(--serif);
  font-size: clamp(20px, 2.2vw, 25px);
  font-weight: 600;
  line-height: 1.6;
  letter-spacing: 0.05em;
  color: var(--ink);
}
.col-body h3 {
  margin-top: 2.2em;
  font-family: var(--serif);
  font-size: clamp(17px, 1.8vw, 19px);
  font-weight: 600;
  line-height: 1.6;
  letter-spacing: 0.04em;
  color: var(--ink);
}
.col-body h4 { margin-top: 1.8em; font-size: 16px; font-weight: 700; color: var(--ink); }
.col-body :is(h2, h3, h4) + * { margin-top: 1em; }
.col-body h2, .col-body h3 { scroll-margin-top: 90px; }

.col-body ul > li { position: relative; padding-left: 1.3em; text-align: left; }
.col-body ul > li::before { content: "・"; position: absolute; left: 0; color: var(--green); }
.col-body ol { counter-reset: col-ol; }
.col-body ol > li { position: relative; padding-left: 1.8em; counter-increment: col-ol; text-align: left; }
.col-body ol > li::before { content: counter(col-ol) "."; position: absolute; left: 0; font-family: var(--en); color: var(--green); }
.col-body li + li { margin-top: 0.4em; }

/* 表（旧 Elementor カスタムCSSの見出し色つき表を、角なし・1px罫線の体裁へ） */
.col-body table { width: 100% !important; max-width: 100%; height: auto !important; border-collapse: collapse; font-size: 14.5px; line-height: 1.75; background: var(--surface); }
.col-body table th, .col-body table td { height: auto !important; padding: 12px 14px; border: 1px solid var(--line-strong); vertical-align: middle; }
.col-body table th { font-weight: 700; background: var(--green) !important; color: #fff; }
.col-body table thead th { text-align: center; white-space: nowrap; }
.col-body table tbody th { text-align: left; min-width: 7em; }
.col-body .wp-block-table { overflow-x: auto; }
.col-body .wp-block-table table { margin: 0; }
.col-table-scroll { overflow-x: auto; -webkit-overflow-scrolling: touch; }
.col-table-scroll > table { min-width: 560px; }

/* 計算式ブロック（functions.php の tax_formula_style を体裁だけ上書き） */
.col-body .formula { margin: 1.4em 0; padding: 14px 18px; background: var(--surface); border: 1px solid var(--line); font-size: 15px; line-height: 1.9; color: var(--ink); text-align: left; overflow-x: auto; }

/* 出典チップ */
.col-body .ref-chip {
  margin: 0 0.15em;
  padding: 0.05em 0.55em;
  background: var(--mist);
  border: 1px solid rgba(21, 121, 104, 0.2);
  color: var(--green-deep) !important;
  font-size: 0.8em;
  line-height: 1.7;
  text-decoration: none !important;
  -webkit-box-decoration-break: clone;
  box-decoration-break: clone;
  transition: background-color var(--col-dur);
}
.col-body .ref-chip:hover { background: #dde9e2; }

/* 関連コラムのカード（本文中の内部リンク） */
.col-body .colcard {
  display: flex;
  align-items: center;
  gap: 0.75em;
  max-width: 680px;
  margin: 1.6em 0;
  padding: 14px 18px;
  background: var(--surface) !important;
  border: 1px solid var(--line-strong);
  color: var(--ink) !important;
  text-decoration: none !important;
  transition: border-color var(--col-dur), background-color var(--col-dur);
}
.col-body .colcard:hover { border-color: var(--green); background: var(--mist) !important; }
.col-body .colcard__label { flex: 0 0 auto; padding: 2px 8px; border: 1px solid var(--green); font-size: 10.5px; font-weight: 500; letter-spacing: 0.08em; color: var(--green) !important; white-space: nowrap; }
.col-body .colcard__title { flex: 1 1 auto; font-size: 14px; font-weight: 500; line-height: 1.6; color: var(--ink) !important; }
.col-body .colcard__arrow { flex: 0 0 auto; color: var(--green) !important; line-height: 1; }

/* 本文中のCTA（Code Snippets の [tax-cta-01]/[tax-cta-02] と [tax-cta-houjin]）。構造はそのまま、見た目だけ揃える */
.col-body .tax-cta-01 { max-width: 100%; margin: 2.4em 0; background: var(--green); border-radius: 0; box-shadow: none; transform: none; }
.col-body .tax-cta-01:hover { background: var(--green-deep); box-shadow: none; transform: none; }
.col-body .tax-cta-01__media img { margin: 0; }
.col-body .tax-cta-01__lead { font-family: var(--serif); font-weight: 600; letter-spacing: 0.05em; }
.col-body .tax-cta-01__btn { border-radius: 0; font-weight: 500; letter-spacing: 0.08em; }
/* [tax-cta-02]（お問い合わせはこちら）は「この記事を読んだ方へ」に置き換えたので出さない */
.col-body .tax-cta-02 { display: none !important; }
.col-body .tax-cta-houjin {
  border-radius: 0 !important;
  background: var(--surface) !important;
  border: 1px solid var(--line-strong) !important;
}
.col-body .tax-cta-houjin a { border-radius: 0 !important; background: var(--green) !important; }

/* ---------- 免責 ---------- */
.col-disclaimer { margin-top: 24px; padding-top: 16px; border-top: 1px solid var(--line); font-size: 12px; line-height: 1.9; color: var(--mute); }

/* ---------- 前後の記事 ---------- */
.col-adjacent { display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 16px; margin-top: 32px; }
.col-adjacent-item { display: block; padding: 18px 20px; background: var(--surface); border: 1px solid var(--line); transition: border-color var(--col-dur); }
.col-adjacent-item:hover { border-color: var(--green); }
.col-adjacent-next { text-align: right; }
.col-adjacent-label { display: block; margin-bottom: 6px; font-size: 10.5px; letter-spacing: 0.14em; color: var(--green); }
.col-adjacent-title { display: -webkit-box; -webkit-line-clamp: 2; -webkit-box-orient: vertical; overflow: hidden; font-size: 13px; line-height: 1.7; color: var(--ink); }

/* ---------- 関連記事 ---------- */
.tax-column .col-related { padding: clamp(56px, 7vw, 88px) 0; }
.col-related-head { display: flex; justify-content: space-between; align-items: flex-end; gap: 20px; flex-wrap: wrap; margin-bottom: clamp(24px, 3vw, 36px); }
.col-related-title { font-family: var(--serif); font-size: clamp(22px, 2.6vw, 28px); font-weight: 600; letter-spacing: 0.05em; color: var(--ink); }

/* ---------- 事務所紹介（本文カラムの中。記事末尾CTAの下） ---------- */
.tax-column .col-office { margin-top: clamp(32px, 4vw, 48px); padding: 0; background: none; border: 0; }
.col-office-inner { padding: clamp(20px, 3vw, 28px); background: var(--surface); border: 1px solid var(--line); }
.col-office-head { display: grid; gap: 8px; margin-bottom: 20px; }
.col-office-head .t-sec-label { margin-bottom: 0; }
.col-office-title { font-family: var(--serif); font-size: clamp(19px, 2vw, 22px); font-weight: 600; line-height: 1.5; letter-spacing: 0.05em; color: var(--ink); }
.col-office-lead { font-size: 13.5px; line-height: 1.95; color: var(--body-c); }
.col-office-photos { display: grid; grid-template-columns: repeat(3, minmax(0, 1fr)); gap: 8px; }
.col-office-photos li { overflow: hidden; background: var(--paper-2); aspect-ratio: 4 / 3; }
.col-office-photos img { width: 100%; height: 100%; object-fit: cover; display: block; }
.col-office-grid { display: grid; gap: 20px; margin-top: 20px; }
.col-office-table { border-top: 1px solid var(--line); }
.col-office-table div { display: grid; grid-template-columns: 6.5em minmax(0, 1fr); gap: 12px; padding: 12px 0; border-bottom: 1px solid var(--line); font-size: 13.5px; line-height: 1.8; }
.col-office-table dt { font-size: 12px; font-weight: 500; letter-spacing: 0.1em; color: var(--mute); padding-top: 3px; }
.col-office-table dd { color: var(--ink); }
.col-office-table a { color: var(--green); }
.col-office-hours { font-size: 12px; color: var(--mute); }
.col-office-links { display: flex; flex-wrap: wrap; align-items: center; gap: 12px 24px; margin-top: 18px; }
.col-office-links .btn-line { padding: 12px 24px; font-size: 13px; }
.col-office-links .text-link { font-size: 12.5px; }
.col-office-map { position: relative; height: 200px; background: var(--paper-2); border: 1px solid var(--line); }
.col-office-map iframe { position: absolute; inset: 0; width: 100%; height: 100%; border: 0; display: block; }

/* ---------- スマホ・タブレット下部の追従バー（記事ページ。tax-chrome の t-spcta の代わり） ---------- */
.col-single-page .t-spcta { display: none !important; }
.col-bar {
  position: fixed;
  left: 0; right: 0; bottom: 0;
  z-index: 70;
  display: none;
  grid-template-columns: 1fr 1.4fr;
  border-top: 1px solid var(--line);
  transform: translateY(105%);
  transition: transform 0.35s var(--ease);
}
.col-bar.is-visible { transform: translateY(0); }
.col-bar a { display: flex; flex-direction: column; align-items: center; justify-content: center; padding: 10px 8px calc(12px + env(safe-area-inset-bottom)); line-height: 1.4; text-align: center; }
.col-bar-tel { background: var(--surface); color: var(--green-deep); }
.col-bar-cta { background: var(--green); color: #fff; }
.col-bar-main { font-size: 13.5px; font-weight: 700; letter-spacing: 0.04em; }
.col-bar-sub { font-size: 10px; opacity: 0.8; letter-spacing: 0.03em; }

/* ============================================================
   レスポンシブ
   ============================================================ */
@media (max-width: 1100px) {
  :root { --col-side-w: 280px; }
}
@media (max-width: 1024px) {
  .col-layout { grid-template-columns: 1fr; gap: 40px; }
  .col-body-wrap { max-width: none; }
  .col-side-sticky { position: static; max-height: none; overflow: visible; grid-template-columns: repeat(2, minmax(0, 1fr)); align-items: start; }
  .col-side .col-recruit { grid-column: 1 / -1; }
  .col-bar { display: grid; }
  .col-single-page .t-footer { padding-bottom: 88px; }
  .col-filter { position: sticky; top: 60px; }
  .col-filter .wrap { padding-inline: 0; }
  .col-filter-label { display: none; }
  .col-filter-nav { gap: 0; }
  .col-filter-scroll::after { content: ""; position: absolute; top: 0; right: 0; bottom: 1px; width: 36px; pointer-events: none; background: linear-gradient(to right, rgba(247, 244, 236, 0), var(--paper)); }
  .col-filter-list { flex-wrap: nowrap; gap: 0 22px; padding: 0 40px 0 clamp(20px, 4.5vw, 48px); overflow-x: auto; scrollbar-width: none; }
  .col-filter-list::-webkit-scrollbar { display: none; }
  .col-grid, .col-grid-4 { grid-template-columns: repeat(2, minmax(0, 1fr)); }
}
@media (max-width: 900px) {
  .tax-column .col-main { padding-top: 72px; }
}
@media (max-width: 768px) {
  .col-hero-grid { grid-template-columns: 1fr; gap: 18px; align-items: start; }
  .col-side-sticky { grid-template-columns: 1fr; }
  .col-cta-end, .col-cta-end.col-cta-noimg { grid-template-columns: 1fr; grid-template-areas: "media" "text" "action"; gap: 14px; padding: 16px; }
  .col-cta-end .col-cta-action { width: 100%; min-width: 0; white-space: normal; }
  .col-end-cta .col-cta-sub, .col-end-cta .col-cta-sub.col-cta-noimg { grid-template-columns: minmax(0, 1fr) 84px; grid-template-areas: "text media" "action media"; gap: 6px 12px; padding: 0; }
  .col-end-cta .col-cta-sub .col-cta-text { padding: 14px 0 0 16px; }
  .col-end-cta .col-cta-sub .col-cta-action { padding: 0 0 14px 16px; }
  .col-end-cta .col-cta-sub.col-cta-noimg { grid-template-columns: 1fr; grid-template-areas: "text" "action"; padding-bottom: 14px; }
  .col-adjacent { grid-template-columns: 1fr; }
  .col-adjacent-next { text-align: left; }
  .col-office-table div { grid-template-columns: 5.5em minmax(0, 1fr); gap: 10px; font-size: 13px; }
  .col-body { font-size: 15.5px; line-height: 1.95; }
  .col-body table { font-size: 13.5px; }
  .col-body table th, .col-body table td { padding: 9px 10px; }
}
@media (max-width: 600px) {
  .col-grid, .col-grid-4 { grid-template-columns: 1fr; gap: 14px; }
  .col-card-link { grid-template-columns: minmax(0, 1fr) 100px; min-height: 0; }
  .col-card-body { padding: 16px; }
  .col-grid-4 .col-card-link { grid-template-columns: minmax(0, 1fr) 100px; }
  .col-grid-4 .col-card-thumb { order: 2; }
  .col-grid-4 .col-card-thumb img { height: 100%; aspect-ratio: auto; }
  .t-crumb li[aria-current] { max-width: 50vw; }
}
@media (prefers-reduced-motion: reduce) {
  .col-bar { transition: none; }
}
@media print {
  .t-header, .t-menu, .col-side, .col-bar, .col-end-cta, .col-related, .col-filter, .col-adjacent, .col-office, .t-footer, .t-spcta, .t-cv { display: none !important; }
  .tax-column .col-main { padding-top: 0; }
  .col-layout { display: block; }
}