:root{--ink:#17222d;--muted:#5d6973;--line:#dfe6ea;--soft:#f5f8f8;--accent:#0f6b62;--accent2:#d6eee9;--gold:#b68a3a;--white:#fff;--max:1180px}*{box-sizing:border-box}body{margin:0;color:var(--ink);background:#fff;font-family:-apple-system,BlinkMacSystemFont,"Segoe UI","Noto Sans JP","Noto Sans SC",sans-serif;line-height:1.7}a{color:inherit;text-decoration:none}a:hover{opacity:.8}.container{width:min(calc(100% - 40px),var(--max));margin:0 auto}.narrow{max-width:860px}.site-header{position:sticky;top:0;z-index:50;background:rgba(255,255,255,.96);border-bottom:1px solid var(--line);backdrop-filter:blur(12px)}.header-inner{height:76px;display:flex;align-items:center;gap:28px}.brand{display:flex;align-items:center;gap:10px;margin-right:auto}.brand-mark{display:grid;place-items:center;width:44px;height:44px;border-radius:50%;background:var(--accent);color:#fff;font-weight:800}.brand-text{font-size:13px;font-weight:700;letter-spacing:.12em}.main-nav{display:flex;gap:22px;font-size:14px}.lang-switch{display:flex;gap:6px;font-size:13px}.lang-switch .active{font-weight:800;color:var(--accent)}.hero{padding:100px 0 76px;background:linear-gradient(120deg,#eef7f5 0%,#fff 58%,#f7f2e8 100%)}.eyebrow{display:inline-block;font-size:12px;font-weight:800;letter-spacing:.12em;color:var(--accent);margin-bottom:10px}.hero h1{font-size:clamp(34px,6vw,68px);line-height:1.15;margin:0 0 22px}.lead{font-size:18px;max-width:780px;color:var(--muted)}.hero-actions{display:grid;grid-template-columns:repeat(4,1fr);gap:14px;margin-top:36px}.case-button{padding:18px 20px;background:#fff;border:1px solid var(--line);border-radius:14px;font-weight:700;box-shadow:0 8px 24px rgba(15,35,42,.05)}.section{padding:72px 0}.soft{background:var(--soft)}.section h2{font-size:32px;margin:0 0 28px}.choice-grid,.rate-grid,.post-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:20px}.choice-card,.rate-card,.post-card{border:1px solid var(--line);border-radius:18px;background:#fff}.choice-card,.rate-card{padding:26px}.choice-card strong{font-size:20px}.choice-card p,.rate-card p,.post-card p{color:var(--muted);margin-bottom:0}.rate-card span{font-size:42px;color:var(--accent);font-weight:800}.rate-card h3{margin:4px 0}.post-grid{grid-template-columns:repeat(3,1fr)}.post-card-body{padding:24px}.post-card h2,.post-card h3{line-height:1.45;margin:8px 0}.post-type{font-size:11px;font-weight:800;color:var(--gold);letter-spacing:.12em}.cta-section{padding-top:20px}.cta-box{display:flex;align-items:center;justify-content:space-between;gap:30px;padding:38px;border-radius:24px;background:var(--ink);color:#fff}.cta-box p{max-width:760px;color:#d9e0e3}.primary-button{display:inline-block;padding:14px 22px;border-radius:12px;background:#fff;color:var(--ink);font-weight:800}.archive-head{margin-bottom:30px}.single-article{padding:70px 0}.article-header h1{font-size:clamp(34px,5vw,56px);line-height:1.25;margin:4px 0 18px}.checked-date{color:var(--muted)}.article-body{font-size:17px}.article-body h2{margin-top:2em}.source-box,.disclaimer{margin-top:40px;padding:22px;border-radius:14px;background:var(--soft);border:1px solid var(--line);word-break:break-word}.disclaimer{font-size:14px;color:var(--muted)}.site-footer{margin-top:60px;padding:42px 0;background:#111b24;color:#e9eff1}.footer-grid{display:grid;grid-template-columns:1fr 1fr;gap:30px}.pagination{margin-top:34px}@media(max-width:900px){.main-nav{display:none}.hero-actions,.choice-grid,.rate-grid,.post-grid{grid-template-columns:1fr 1fr}.cta-box{align-items:flex-start;flex-direction:column}}@media(max-width:620px){.container{width:min(calc(100% - 26px),var(--max))}.header-inner{height:66px}.brand-text{display:none}.hero{padding:72px 0 54px}.hero-actions,.choice-grid,.rate-grid,.post-grid,.footer-grid{grid-template-columns:1fr}.section{padding:54px 0}.section h2{font-size:28px}.lang-switch{font-size:12px}}
.hero-tools{display:flex;gap:12px;margin-top:18px}.hero-tools a{font-size:13px;font-weight:800;color:var(--accent);text-decoration:underline;text-underline-offset:4px}@media(max-width:620px){.hero-tools{flex-direction:column;gap:5px}}

.tax-jcbo-related{margin-top:42px;padding:24px;border:1px solid #dfe6ea;border-radius:16px;background:#f7faf9}.tax-jcbo-related h2{margin-top:0;font-size:22px}.tax-jcbo-related ul{margin:0;padding-left:1.2em}.tax-jcbo-related li{margin:9px 0}.tax-jcbo-related a{text-decoration:none;font-weight:700}

/* v1.4 Search / SEO UI */
.breadcrumbs{margin:0 0 24px;font-size:13px;color:#65727f}.breadcrumbs ol{display:flex;flex-wrap:wrap;gap:8px;list-style:none;margin:0;padding:0}.breadcrumbs li:not(:last-child):after{content:"/";margin-left:8px;color:#a0a8b0}.breadcrumbs a{color:inherit;text-decoration:none}.breadcrumbs a:hover{text-decoration:underline}
.quick-search-section{padding:0 0 12px;margin-top:-26px;position:relative;z-index:3}.quick-search{background:#fff;border:1px solid #e2e6e9;border-radius:18px;padding:24px 28px;display:flex;align-items:center;justify-content:space-between;gap:24px;box-shadow:0 18px 45px rgba(27,43,57,.08)}.quick-search h2{margin:3px 0 0;font-size:24px}.quick-search-controls{display:flex;gap:10px;min-width:46%}.quick-search input{width:100%;min-width:280px;border:1px solid #cfd7dd;border-radius:9px;padding:13px 14px;font:inherit}
.tax-filter{background:#f7f9fa;border:1px solid #e1e6e9;border-radius:16px;padding:22px;margin:24px 0 30px}.tax-filter-keyword label,.tax-filter-grid label{display:flex;flex-direction:column;gap:7px;font-size:13px;font-weight:700}.tax-filter input,.tax-filter select{width:100%;background:#fff;border:1px solid #ccd5db;border-radius:8px;padding:11px 12px;font:inherit}.tax-filter-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:12px;margin-top:14px}.tax-filter-actions{display:flex;align-items:center;gap:16px;margin-top:18px}.text-button{font-weight:700;color:inherit}.archive-result-head{display:flex;justify-content:flex-end;margin-bottom:14px;color:#56616a}.post-meta-line{display:flex;justify-content:space-between;gap:8px;font-size:12px;color:#78838c}.term-chips{display:flex;flex-wrap:wrap;gap:6px;margin-top:14px}.term-chips span{font-size:12px;background:#f0f3f5;border-radius:999px;padding:5px 9px}.empty-state{grid-column:1/-1;text-align:center;padding:48px;border:1px dashed #cbd3d9;border-radius:14px}.article-facts{display:flex;flex-wrap:wrap;gap:8px 16px;margin-top:14px;color:#65727f;font-size:13px}.article-facts span{background:#f4f6f7;padding:7px 10px;border-radius:8px}.article-cta{margin-top:28px;border:1px solid #d9e0e4;border-radius:16px;padding:22px;display:flex;justify-content:space-between;gap:20px;align-items:center}.article-cta p{margin:.35em 0 0;color:#64717c}.article-cta .primary-button{white-space:nowrap}
@media(max-width:900px){.quick-search{align-items:stretch;flex-direction:column}.quick-search-controls{min-width:0}.tax-filter-grid{grid-template-columns:repeat(2,minmax(0,1fr))}.article-cta{align-items:flex-start;flex-direction:column}}
@media(max-width:640px){.quick-search-controls{flex-direction:column}.quick-search input{min-width:0}.tax-filter-grid{grid-template-columns:1fr}.tax-filter-actions{align-items:stretch;flex-direction:column}.tax-filter-actions .text-button{text-align:center}.article-facts{flex-direction:column}}

/* v1.5 FAQ accordion */
.faq-accordion{display:grid;gap:12px;margin-top:24px}.faq-item{background:#fff;border:1px solid #e5e7eb;border-radius:14px;overflow:hidden}.faq-question{width:100%;border:0;background:transparent;text-align:left;padding:18px 20px;font:inherit;font-weight:700;cursor:pointer;display:flex;justify-content:space-between;gap:16px}.faq-question:after{content:'＋';font-size:1.2em}.faq-item.is-open .faq-question:after{content:'−'}.faq-answer{padding:0 20px 20px;color:#374151}.faq-answer[hidden]{display:none}.translation-badge{display:inline-flex;align-items:center;gap:6px;padding:5px 9px;border-radius:999px;background:#f3f4f6;font-size:.82rem}

/* v1.6 contact / inquiry */
.contact-page-section{padding-top:48px}.tax-jcbo-contact-wrap{max-width:900px;margin:0 auto}.contact-intro{margin-bottom:24px}.contact-intro h1{margin-bottom:10px}.direct-contact-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(150px,1fr));gap:12px;margin:22px 0}.direct-contact-card{display:flex;flex-direction:column;gap:4px;padding:16px;border:1px solid #d9dee7;border-radius:14px;background:#fff;text-decoration:none;color:inherit}.direct-contact-card strong{font-size:13px;letter-spacing:.04em}.direct-contact-card span{overflow-wrap:anywhere}.tax-jcbo-contact-form{background:#fff;border:1px solid #dfe3eb;border-radius:18px;padding:26px;box-shadow:0 8px 30px rgba(24,39,75,.05)}.contact-form-grid{display:grid;grid-template-columns:1fr 1fr;gap:18px}.contact-form-grid label{display:flex;flex-direction:column;gap:7px;font-weight:600}.contact-form-grid label.full{grid-column:1/-1}.contact-form-grid em{font-style:normal;font-size:11px;background:#f4ece7;padding:2px 6px;border-radius:20px}.contact-form-grid input,.contact-form-grid select,.contact-form-grid textarea{width:100%;border:1px solid #cfd5df;border-radius:10px;padding:11px 12px;background:#fff;color:inherit;font:inherit}.contact-form-grid textarea{resize:vertical}.contact-consent{display:flex;gap:9px;align-items:flex-start;margin:20px 0 8px;font-weight:500}.contact-consent input{margin-top:4px}.contact-note{font-size:13px;opacity:.75}.contact-submit{margin-top:8px;border:0;cursor:pointer}.contact-notice{padding:14px 16px;border-radius:10px;margin:0 0 18px}.contact-notice.success{background:#edf7ef;border:1px solid #b9dec0}.contact-notice.error{background:#fff2f0;border:1px solid #efc0ba}.jcbo-hp{position:absolute!important;left:-9999px!important;width:1px;height:1px;overflow:hidden}@media(max-width:720px){.contact-form-grid{grid-template-columns:1fr}.contact-form-grid label.full{grid-column:auto}.tax-jcbo-contact-form{padding:18px}}

/* v2.0 current-events homepage */
.news-now-section{padding:64px 0;background:linear-gradient(180deg,#f8fbfb 0%,#eef7f5 100%);border-top:1px solid var(--line);border-bottom:1px solid var(--line)}
.news-head{display:flex;justify-content:space-between;gap:30px;align-items:flex-end;margin-bottom:26px}.news-head h2{margin:0 0 8px}.news-head p{margin:0;color:var(--muted);max-width:780px}.text-link{font-weight:800;color:var(--accent);white-space:nowrap}
.news-feature-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:18px}.news-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:18px}.news-card{display:flex;flex-direction:column;padding:22px;border:1px solid var(--line);border-radius:18px;background:#fff;box-shadow:0 9px 28px rgba(15,35,42,.04)}.news-card.featured{border-top:5px solid var(--accent);padding-top:18px}.news-card-top{display:flex;flex-wrap:wrap;gap:7px;align-items:center;margin-bottom:12px}.news-date,.news-region,.news-important{font-size:11px;font-weight:800;border-radius:999px;padding:4px 8px;background:#eef2f4}.news-important{background:#fff1cc;color:#7a4b00}.news-region{background:#e8f3f1;color:#0f6b62}.news-card h3{font-size:20px;line-height:1.45;margin:0 0 10px}.news-summary{color:var(--muted);margin:0 0 14px}.news-impact{padding:13px 14px;border-radius:12px;background:#f6faf9;margin-top:auto}.news-impact strong{font-size:12px;color:var(--accent)}.news-impact p{margin:4px 0 0;font-size:13px;color:#44515b}.news-foot{display:flex;justify-content:space-between;gap:12px;margin-top:14px;font-size:12px;color:#6d7880}.news-foot a{font-weight:800;color:var(--accent)}.home-empty-news{padding:30px;border:1px dashed #b8c5c9;border-radius:16px;background:#fff;color:var(--muted)}.latest-news-section{padding-top:64px}
@media(max-width:900px){.news-feature-grid,.news-grid{grid-template-columns:1fr 1fr}.news-head{align-items:flex-start;flex-direction:column}}
@media(max-width:620px){.news-feature-grid,.news-grid{grid-template-columns:1fr}.news-foot{align-items:flex-start;flex-direction:column}.news-now-section{padding:48px 0}}

/* v2.2 homepage publication visibility */
.news-visible-count{font-size:13px;font-weight:700;color:var(--accent)!important;margin-top:6px!important}

/* v2.3 JCBO real-estate gateway hero */
.jcbo-hero-v23{padding:54px 0 50px;background:linear-gradient(120deg,#eef8f6 0%,#fff 60%,#eef7fb 100%)}
.jcbo-hero-grid{display:grid;grid-template-columns:minmax(0,.92fr) minmax(520px,1.08fr);gap:38px;align-items:center}
.jcbo-hero-copy h1{font-size:clamp(36px,4.2vw,60px);line-height:1.18;margin:0 0 20px;max-width:700px}
.jcbo-hero-copy .lead{max-width:660px;margin-bottom:28px}
.jcbo-hero-search{display:flex;gap:10px;max-width:700px}
.jcbo-hero-search input{flex:1;min-width:0;border:1px solid #cfd9de;border-radius:12px;padding:15px 16px;background:#fff;font:inherit;box-shadow:0 8px 24px rgba(15,35,42,.04)}
.jcbo-hero-search .primary-button{border:0;background:var(--accent);color:#fff;cursor:pointer;padding:14px 24px;white-space:nowrap}
.jcbo-realestate-card{overflow:hidden;background:#fff;border:1px solid var(--line);border-radius:20px;box-shadow:0 18px 45px rgba(15,35,42,.10)}
.jcbo-realestate-image-link{display:block;background:#dff4ff}
.jcbo-realestate-image-link img{display:block;width:100%;height:auto;aspect-ratio:720/368;object-fit:cover}
.jcbo-realestate-body{display:flex;align-items:center;justify-content:space-between;gap:20px;padding:16px 18px 18px}
.jcbo-realestate-title-wrap{display:flex;flex-direction:column;gap:2px;min-width:170px}
.jcbo-realestate-title-wrap strong{font-size:21px;line-height:1.3}
.jcbo-realestate-title-wrap span{font-size:12px;color:var(--muted)}
.jcbo-realestate-links{display:grid;grid-template-columns:1fr 1fr;gap:10px;min-width:330px}
.jcbo-realestate-link{display:flex;flex-direction:column;justify-content:center;min-height:62px;border-radius:12px;padding:10px 14px;color:#fff!important;font-size:12px;line-height:1.35;box-shadow:0 7px 20px rgba(15,35,42,.08)}
.jcbo-realestate-link.ja{background:#0f766e}.jcbo-realestate-link.zh{background:#1769d2}
.jcbo-realestate-link b{font-size:14px;margin-top:2px;letter-spacing:.01em}
@media(max-width:1080px){.jcbo-hero-grid{grid-template-columns:1fr}.jcbo-realestate-card{max-width:820px}.jcbo-realestate-body{align-items:flex-start}.jcbo-realestate-links{min-width:360px}}
@media(max-width:720px){.jcbo-hero-v23{padding:38px 0 40px}.jcbo-hero-search{flex-direction:column}.jcbo-realestate-body{flex-direction:column}.jcbo-realestate-links{width:100%;min-width:0}.jcbo-realestate-title-wrap strong{font-size:19px}}
@media(max-width:460px){.jcbo-realestate-links{grid-template-columns:1fr}.jcbo-realestate-image-link img{aspect-ratio:auto}.jcbo-hero-copy h1{font-size:34px}}