.col-links[data-astro-cid-doodmi7o]{list-style:none;padding:0;margin:14px 0 0}.col-links[data-astro-cid-doodmi7o] .col-link[data-astro-cid-doodmi7o]{margin:0;padding-left:1.3em;text-indent:-1.3em}.col-links[data-astro-cid-doodmi7o] .col-link[data-astro-cid-doodmi7o]+.col-link[data-astro-cid-doodmi7o]{margin-top:6px}.intro[data-astro-cid-wrcto6oe]{--paper: #FFFFFF;--paper-tint: var(--tint-gray);--ink: var(--navy);--ink-soft: var(--muted);--stamp: #C24A3F;width:100%;max-width:520px;cursor:default}@media(prefers-color-scheme:dark){:root:not([data-theme=light]) .intro[data-astro-cid-wrcto6oe]{--paper: #26365E;--paper-tint: #33467A;--ink: #C3CBDD;--ink-soft: #A9B2C8;--stamp: #FF8F85}}:root[data-theme=dark] .intro[data-astro-cid-wrcto6oe]{--paper: #26365E;--paper-tint: #33467A;--ink: #C3CBDD;--ink-soft: #A9B2C8;--stamp: #FF8F85}.scene[data-astro-cid-wrcto6oe]{display:none;width:100%;height:auto;overflow:hidden}.scene-a[data-astro-cid-wrcto6oe]{display:block}.scene[data-astro-cid-wrcto6oe] path[data-astro-cid-wrcto6oe],.scene[data-astro-cid-wrcto6oe] rect[data-astro-cid-wrcto6oe],.scene[data-astro-cid-wrcto6oe] circle[data-astro-cid-wrcto6oe]{stroke-linecap:round;stroke-linejoin:round}.edge[data-astro-cid-wrcto6oe]{stroke:var(--rail-edge);stroke-width:4.6}.core[data-astro-cid-wrcto6oe]{stroke-width:2.8}.c-pink[data-astro-cid-wrcto6oe]{stroke:var(--brand-pink)}.c-yellow[data-astro-cid-wrcto6oe]{stroke:var(--brand-yellow)}.c-blue[data-astro-cid-wrcto6oe]{stroke:var(--brand-blue)}.f-pink[data-astro-cid-wrcto6oe]{fill:var(--brand-pink)}.f-yellow[data-astro-cid-wrcto6oe]{fill:var(--brand-yellow)}.f-blue[data-astro-cid-wrcto6oe]{fill:var(--brand-blue)}.paper[data-astro-cid-wrcto6oe]{fill:var(--paper);stroke:var(--ink);stroke-width:1.6}.ink-line[data-astro-cid-wrcto6oe]{stroke:var(--ink-soft);stroke-width:1.4}.doc[data-astro-cid-wrcto6oe] rect[data-astro-cid-wrcto6oe].f-blue,.doc[data-astro-cid-wrcto6oe] rect[data-astro-cid-wrcto6oe].f-yellow,.chip[data-astro-cid-wrcto6oe],.ribbon[data-astro-cid-wrcto6oe]{stroke:var(--ink);stroke-width:.9}.scene[data-astro-cid-wrcto6oe] text[data-astro-cid-wrcto6oe]{font-family:var(--font-num);fill:var(--ink)}.t-head[data-astro-cid-wrcto6oe]{font-family:var(--font-jp)!important;font-size:11px;font-weight:700;letter-spacing:.08em}.t-label[data-astro-cid-wrcto6oe]{font-family:var(--font-jp)!important;font-size:9px;fill:var(--ink-soft)!important}.t-num[data-astro-cid-wrcto6oe]{font-size:10px;font-weight:500;text-anchor:end}.t-total[data-astro-cid-wrcto6oe]{font-size:11px;font-weight:600}.t-yen[data-astro-cid-wrcto6oe]{font-size:13px;font-weight:600;text-anchor:middle}.rule[data-astro-cid-wrcto6oe]{stroke:var(--ink-soft);stroke-width:.8}.stub[data-astro-cid-wrcto6oe]{stroke:var(--ink-soft);stroke-width:2;opacity:.55}.stub[data-astro-cid-wrcto6oe].light{opacity:.3}.a-dbl[data-astro-cid-wrcto6oe]{stroke:var(--ink);stroke-width:1}.stamp[data-astro-cid-wrcto6oe] circle[data-astro-cid-wrcto6oe]{stroke:var(--stamp);stroke-width:2.2;fill:none}.stamp[data-astro-cid-wrcto6oe] text[data-astro-cid-wrcto6oe]{fill:var(--stamp);font-family:var(--font-jp);font-size:16px;font-weight:700;text-anchor:middle}.stamp-in[data-astro-cid-wrcto6oe]{transform-box:fill-box;transform-origin:center}.pk-edge[data-astro-cid-wrcto6oe],.pk-core[data-astro-cid-wrcto6oe]{opacity:0}.pk-edge[data-astro-cid-wrcto6oe]{stroke:var(--rail-edge);stroke-width:9;stroke-dasharray:.05 2}.pk-core[data-astro-cid-wrcto6oe]{stroke-width:6;stroke-dasharray:.05 2}@media(prefers-reduced-motion:no-preference){.is-intro .scene[data-astro-cid-wrcto6oe] [data-astro-cid-wrcto6oe]:is(.edge,.core,.a-dbl){stroke-dasharray:1 1}.is-intro .doc[data-astro-cid-wrcto6oe],.is-intro .a-row[data-astro-cid-wrcto6oe],.is-intro .a-total[data-astro-cid-wrcto6oe],.is-intro .stamp-in[data-astro-cid-wrcto6oe],.is-intro .a-form[data-astro-cid-wrcto6oe]{transform-box:fill-box;transform-origin:center}.is-intro .scene-a[data-astro-cid-wrcto6oe] .a-lanes[data-astro-cid-wrcto6oe] path[data-astro-cid-wrcto6oe]{animation:draw .8s cubic-bezier(.3,.6,.3,1) both}.is-intro .scene-a[data-astro-cid-wrcto6oe] .a-lanes[data-astro-cid-wrcto6oe] .l-y[data-astro-cid-wrcto6oe]{animation-delay:.1s}.is-intro .scene-a[data-astro-cid-wrcto6oe] .a-lanes[data-astro-cid-wrcto6oe] .l-b[data-astro-cid-wrcto6oe]{animation-delay:.2s}.is-intro .scene-a[data-astro-cid-wrcto6oe] .a-form[data-astro-cid-wrcto6oe]{animation:pop .5s .25s cubic-bezier(.2,.9,.3,1.2) both}.is-intro .scene-a[data-astro-cid-wrcto6oe] .d-b[data-astro-cid-wrcto6oe]{animation:slide-in .7s .35s cubic-bezier(.2,.8,.3,1) both}.is-intro .scene-a[data-astro-cid-wrcto6oe] .d-y[data-astro-cid-wrcto6oe]{animation:slide-in .7s .55s cubic-bezier(.2,.8,.3,1) both}.is-intro .scene-a[data-astro-cid-wrcto6oe] .d-p[data-astro-cid-wrcto6oe]{animation:slide-in .7s .75s cubic-bezier(.2,.8,.3,1) both}.is-intro .scene-a[data-astro-cid-wrcto6oe] .pk-b[data-astro-cid-wrcto6oe]{--from: -.47;animation:packet .55s 1s ease-in both}.is-intro .scene-a[data-astro-cid-wrcto6oe] .pk-y[data-astro-cid-wrcto6oe]{--from: -.6;animation:packet .5s 1.2s ease-in both}.is-intro .scene-a[data-astro-cid-wrcto6oe] .pk-p[data-astro-cid-wrcto6oe]{--from: -.76;animation:packet .4s 1.45s ease-in both}.is-intro .scene-a[data-astro-cid-wrcto6oe] .r1[data-astro-cid-wrcto6oe]{animation:row-in .35s 1.5s ease-out both}.is-intro .scene-a[data-astro-cid-wrcto6oe] .r2[data-astro-cid-wrcto6oe]{animation:row-in .35s 1.68s ease-out both}.is-intro .scene-a[data-astro-cid-wrcto6oe] .r3[data-astro-cid-wrcto6oe]{animation:row-in .35s 1.84s ease-out both}.is-intro .scene-a[data-astro-cid-wrcto6oe] .a-dbl[data-astro-cid-wrcto6oe]{animation:draw .35s 2s ease-out both}.is-intro .scene-a[data-astro-cid-wrcto6oe] .a-total[data-astro-cid-wrcto6oe]{animation:fade .3s 2s ease-out both}.is-intro .scene-a[data-astro-cid-wrcto6oe] .stamp-in[data-astro-cid-wrcto6oe]{animation:stamp .42s 2.75s cubic-bezier(.3,.7,.4,1.4) both}}@keyframes draw{0%{stroke-dashoffset:1}to{stroke-dashoffset:0}}@keyframes fade{0%{opacity:0}to{opacity:1}}@keyframes pop{0%{opacity:0;transform:scale(.88) translateY(6px)}to{opacity:1;transform:none}}@keyframes slide-in{0%{opacity:0;transform:translate(-180px) rotate(-6deg)}30%{opacity:1}to{opacity:1;transform:none}}@keyframes packet{0%{opacity:0;stroke-dashoffset:var(--from)}4%,92%{opacity:1}to{opacity:0;stroke-dashoffset:-.96}}@keyframes row-in{0%{opacity:0;transform:translate(-8px)}to{opacity:1;transform:none}}@keyframes stamp{0%{opacity:0;transform:scale(2.4) rotate(14deg)}60%{opacity:1;transform:scale(.9) rotate(0)}to{opacity:1;transform:none}}.art[data-astro-cid-cvwf3x2l]{--paper: #FFFFFF;--paper-tint: var(--tint-gray);--ink: var(--navy);--ink-soft: var(--muted);--stamp: #C24A3F;margin:0;width:100%;max-width:280px;cursor:pointer;-webkit-tap-highlight-color:transparent}.art-form[data-astro-cid-cvwf3x2l]{max-width:340px}.art-consult[data-astro-cid-cvwf3x2l]{max-width:340px;margin:36px 0 0}.art-tax-audit[data-astro-cid-cvwf3x2l],.art-fee[data-astro-cid-cvwf3x2l]{max-width:380px}@media(prefers-color-scheme:dark){:root:not([data-theme=light]) .art[data-astro-cid-cvwf3x2l]{--paper: #26365E;--paper-tint: #33467A;--ink: #C3CBDD;--ink-soft: #A9B2C8;--stamp: #FF8F85}}:root[data-theme=dark] .art[data-astro-cid-cvwf3x2l]{--paper: #26365E;--paper-tint: #33467A;--ink: #C3CBDD;--ink-soft: #A9B2C8;--stamp: #FF8F85}svg[data-astro-cid-cvwf3x2l]{display:block;width:100%;height:auto;overflow:visible}path[data-astro-cid-cvwf3x2l],rect[data-astro-cid-cvwf3x2l],circle[data-astro-cid-cvwf3x2l]{stroke-linecap:round;stroke-linejoin:round}.edge[data-astro-cid-cvwf3x2l]{stroke:var(--rail-edge);stroke-width:4.6}.core[data-astro-cid-cvwf3x2l]{stroke-width:2.8}.c-pink[data-astro-cid-cvwf3x2l]{stroke:var(--brand-pink)}.c-yellow[data-astro-cid-cvwf3x2l]{stroke:var(--brand-yellow)}.c-blue[data-astro-cid-cvwf3x2l]{stroke:var(--brand-blue)}.f-pink[data-astro-cid-cvwf3x2l]{fill:var(--brand-pink)}.f-yellow[data-astro-cid-cvwf3x2l]{fill:var(--brand-yellow)}.f-blue[data-astro-cid-cvwf3x2l]{fill:var(--brand-blue)}.chip[data-astro-cid-cvwf3x2l],.tick[data-astro-cid-cvwf3x2l]{stroke:var(--ink);stroke-width:.9}.paper[data-astro-cid-cvwf3x2l]{fill:var(--paper);stroke:var(--ink);stroke-width:1.6}.ink-line[data-astro-cid-cvwf3x2l]{stroke:var(--ink-soft);stroke-width:1.5}.stub[data-astro-cid-cvwf3x2l]{stroke:var(--ink-soft);stroke-width:2;opacity:.55}.rule[data-astro-cid-cvwf3x2l]{stroke:var(--ink-soft);stroke-width:.8}.dbl[data-astro-cid-cvwf3x2l],.dbl-s[data-astro-cid-cvwf3x2l]{stroke:var(--ink);stroke-width:1.1}text[data-astro-cid-cvwf3x2l]{font-family:var(--font-num);fill:var(--ink)}.t-head[data-astro-cid-cvwf3x2l]{font-family:var(--font-jp);font-size:13px;font-weight:700;letter-spacing:.08em}.t-head[data-astro-cid-cvwf3x2l].sm{font-size:10px}.t-label[data-astro-cid-cvwf3x2l]{font-family:var(--font-jp);font-size:10px;fill:var(--ink-soft);letter-spacing:.04em}.t-label[data-astro-cid-cvwf3x2l].dark{fill:var(--ink);font-weight:700}.t-num[data-astro-cid-cvwf3x2l]{font-size:12px;font-weight:500;text-anchor:end}.t-big[data-astro-cid-cvwf3x2l]{font-size:15px;font-weight:600}.t-yen[data-astro-cid-cvwf3x2l]{font-size:12px;font-weight:600;text-anchor:middle}.sign[data-astro-cid-cvwf3x2l]{font-size:9.5px}.stamp[data-astro-cid-cvwf3x2l] circle[data-astro-cid-cvwf3x2l],.st-c[data-astro-cid-cvwf3x2l]{stroke:var(--stamp);stroke-width:2.2;fill:none}.stamp[data-astro-cid-cvwf3x2l] text[data-astro-cid-cvwf3x2l],.st-t[data-astro-cid-cvwf3x2l]{fill:var(--stamp);font-family:var(--font-jp);font-size:17px;font-weight:700;text-anchor:middle}.st-t[data-astro-cid-cvwf3x2l]{font-size:11px}.stamp[data-astro-cid-cvwf3x2l]{transform-box:fill-box;transform-origin:center}.hl[data-astro-cid-cvwf3x2l]{fill:transparent;transition:fill .3s ease}.f-row[data-astro-cid-cvwf3x2l]{cursor:pointer}[data-rail-focus=blue] .h-blue[data-astro-cid-cvwf3x2l]{fill:var(--tint-blue)}[data-rail-focus=yellow] .h-yellow[data-astro-cid-cvwf3x2l]{fill:var(--tint-yellow)}[data-rail-focus=pink] .h-pink[data-astro-cid-cvwf3x2l]{fill:var(--tint-pink)}.pk-edge[data-astro-cid-cvwf3x2l],.pk-core[data-astro-cid-cvwf3x2l]{opacity:0;stroke-dasharray:.07 2}.pk-edge[data-astro-cid-cvwf3x2l]{stroke:var(--rail-edge);stroke-width:9}.pk-core[data-astro-cid-cvwf3x2l]{stroke-width:6}.clip[data-astro-cid-cvwf3x2l]{stroke:var(--ink);stroke-width:1.8}.lens-g[data-astro-cid-cvwf3x2l]{fill:var(--paper-tint);fill-opacity:.55;stroke:var(--ink);stroke-width:2.2}.lens-h[data-astro-cid-cvwf3x2l]{stroke:var(--ink);stroke-width:4}.bub[data-astro-cid-cvwf3x2l]{fill:var(--paper-tint);stroke:var(--ink);stroke-width:1.3}.t-bub[data-astro-cid-cvwf3x2l]{font-family:var(--font-jp);font-size:10px;font-weight:700;text-anchor:middle}.face[data-astro-cid-cvwf3x2l]{fill:var(--paper-tint);stroke:var(--ink);stroke-width:1.2}.arrow[data-astro-cid-cvwf3x2l]{stroke:var(--ink-soft);stroke-width:2}.mid[data-astro-cid-cvwf3x2l]{text-anchor:middle}.t-row[data-astro-cid-cvwf3x2l]{font-family:var(--font-jp);font-size:13px;font-weight:700;fill:var(--ink-soft);letter-spacing:.04em}.t-row[data-astro-cid-cvwf3x2l].strong{fill:var(--ink)}.t-who[data-astro-cid-cvwf3x2l]{font-family:var(--font-jp);font-size:12px;font-weight:700;text-anchor:middle}.t-arrow[data-astro-cid-cvwf3x2l]{font-family:var(--font-jp);font-size:12px;text-anchor:middle;fill:var(--ink)}.t-note[data-astro-cid-cvwf3x2l]{font-family:var(--font-jp);font-size:12px;font-weight:700;text-anchor:middle;fill:var(--fg-strong)}.flap[data-astro-cid-cvwf3x2l]{stroke:var(--ink);stroke-width:1.2}.bang-c[data-astro-cid-cvwf3x2l]{fill:var(--stamp)}.t-bang[data-astro-cid-cvwf3x2l]{font-size:13px;font-weight:700;text-anchor:middle;fill:#fff}.cmp-a[data-astro-cid-cvwf3x2l] .who[data-astro-cid-cvwf3x2l] [data-astro-cid-cvwf3x2l]:is(.paper,.face){stroke:var(--ink-soft)}.dot[data-astro-cid-cvwf3x2l]{fill:var(--ink)}.globe[data-astro-cid-cvwf3x2l]{stroke:var(--ink-soft);stroke-width:1.4}.field[data-astro-cid-cvwf3x2l]{fill:var(--paper-tint);stroke:var(--line);stroke-width:1}.fill[data-astro-cid-cvwf3x2l]{transform-box:fill-box;transform-origin:0 50%;transform:scaleX(clamp(0,calc(var(--p, 1) * 13 - var(--k)),1))}.adv[data-astro-cid-cvwf3x2l]{transform:translateY(calc(clamp(0,calc(var(--p, 1) * 13 - .5),5)*18px))}.box[data-astro-cid-cvwf3x2l]{fill:var(--paper);stroke:var(--ink);stroke-width:1.4}.tick-m[data-astro-cid-cvwf3x2l]{stroke:var(--brand-blue);stroke-width:2.4;filter:drop-shadow(0 0 .6px var(--rail-edge))}.seg[data-astro-cid-cvwf3x2l]{stroke:var(--ink);stroke-width:.9;transform-box:fill-box;transform-origin:50% 100%}.th[data-astro-cid-cvwf3x2l]{fill:var(--paper-tint)}.axis[data-astro-cid-cvwf3x2l]{stroke:var(--ink-soft);stroke-width:1.4}.cur[data-astro-cid-cvwf3x2l]{fill:var(--paper);stroke:var(--ink);stroke-width:1.4}.cal-h[data-astro-cid-cvwf3x2l]{fill:var(--ink)}.cell[data-astro-cid-cvwf3x2l]{stroke:var(--line);stroke-width:1;fill:none}.mark[data-astro-cid-cvwf3x2l] .edge[data-astro-cid-cvwf3x2l]{stroke-width:4.6}.mark[data-astro-cid-cvwf3x2l] .core[data-astro-cid-cvwf3x2l]{stroke-width:2.8}.t-n[data-astro-cid-cvwf3x2l]{font-size:11px;font-weight:600;text-anchor:middle}.tag-r[data-astro-cid-cvwf3x2l]{fill:var(--paper);stroke:var(--ink);stroke-width:1.2}.t-tag[data-astro-cid-cvwf3x2l]{font-family:var(--font-jp);font-size:11px;font-weight:700;text-anchor:middle}.t-cap[data-astro-cid-cvwf3x2l]{font-family:var(--font-jp);font-size:13px;font-weight:700;text-anchor:middle;fill:var(--fg-strong)}@media(prefers-reduced-motion:no-preference){.fx-on .art[data-astro-cid-cvwf3x2l]:not(.is-on) *{animation-play-state:paused!important}.fx-on .art[data-astro-cid-cvwf3x2l] [data-astro-cid-cvwf3x2l]:is(.slip,.ta-sheet,.ta-form,.lens,.tick,.f-row,.tot,.cursor){transform-box:fill-box;transform-origin:center}.fx-on .art-form[data-astro-cid-cvwf3x2l] .ln[data-astro-cid-cvwf3x2l]{stroke-dasharray:1 1;animation:ta-draw .7s cubic-bezier(.3,.6,.3,1) both}.fx-on .art-form[data-astro-cid-cvwf3x2l] [data-astro-cid-cvwf3x2l]:is(.pk-edge,.pk-core){animation:ta-packet .55s calc(.55s + var(--k) * .16s) ease-in both}.fx-on .art-form[data-astro-cid-cvwf3x2l] .f-row[data-astro-cid-cvwf3x2l]{animation:ta-row-in .35s calc(1s + var(--k) * .15s) ease-out both}.fx-on .art-form[data-astro-cid-cvwf3x2l] .dbl[data-astro-cid-cvwf3x2l]{stroke-dasharray:1 1;animation:ta-draw .35s 1.45s ease-out both}.fx-on .art-form[data-astro-cid-cvwf3x2l] .tot[data-astro-cid-cvwf3x2l]{animation:ta-fade .3s 1.45s ease-out both}.fx-on .art-form[data-astro-cid-cvwf3x2l] .stamp[data-astro-cid-cvwf3x2l]{animation:ta-stamp .42s 2.35s cubic-bezier(.3,.7,.4,1.4) both}.fx-on .art-tax-audit[data-astro-cid-cvwf3x2l] .ta-form[data-astro-cid-cvwf3x2l]{animation:ta-pop .45s 0s cubic-bezier(.2,.9,.3,1.2) both}.fx-on .art-tax-audit[data-astro-cid-cvwf3x2l] .ta-sheet[data-astro-cid-cvwf3x2l]{animation:ta-slide-r .6s .35s cubic-bezier(.2,.8,.3,1) both}.fx-on .art-tax-audit[data-astro-cid-cvwf3x2l] .clip[data-astro-cid-cvwf3x2l]{stroke-dasharray:1 1;animation:ta-draw .4s .95s ease-out both}.fx-on .art-tax-audit[data-astro-cid-cvwf3x2l] .lens[data-astro-cid-cvwf3x2l]{animation:ta-lens 1.3s 1.2s ease-in-out both}.fx-on .art-tax-audit[data-astro-cid-cvwf3x2l] [data-astro-cid-cvwf3x2l]:is(.who,.mail,.bang,.ok){transform-box:fill-box;transform-origin:center}.fx-on .art-tax-audit[data-astro-cid-cvwf3x2l] .cmp-a[data-astro-cid-cvwf3x2l]{animation:ta-fade .4s 2.3s both}.fx-on .art-tax-audit[data-astro-cid-cvwf3x2l] .ln3[data-astro-cid-cvwf3x2l]{stroke-dasharray:1 1;animation:ta-draw .6s 2.6s ease-out both}.fx-on .art-tax-audit[data-astro-cid-cvwf3x2l] [data-astro-cid-cvwf3x2l]:is(.a1h,.a1t){animation:ta-fade .3s 3.1s both}.fx-on .art-tax-audit[data-astro-cid-cvwf3x2l] .m1[data-astro-cid-cvwf3x2l]{animation:ta-mail1 .8s 2.6s ease-in-out both}.fx-on .art-tax-audit[data-astro-cid-cvwf3x2l] .bang[data-astro-cid-cvwf3x2l]{animation:ta-pop .35s 3.4s cubic-bezier(.2,.9,.3,1.6) both}.fx-on .art-tax-audit[data-astro-cid-cvwf3x2l] .cmp-b[data-astro-cid-cvwf3x2l]{animation:ta-fade .4s 3.9s both}.fx-on .art-tax-audit[data-astro-cid-cvwf3x2l] .b1[data-astro-cid-cvwf3x2l]{stroke-dasharray:1 1;animation:ta-draw .45s 4.2s ease-out both}.fx-on .art-tax-audit[data-astro-cid-cvwf3x2l] .b1t[data-astro-cid-cvwf3x2l]{animation:ta-fade .3s 4.2s both}.fx-on .art-tax-audit[data-astro-cid-cvwf3x2l] .m2[data-astro-cid-cvwf3x2l]{animation:ta-mail2 .6s 4.2s ease-in-out both}.fx-on .art-tax-audit[data-astro-cid-cvwf3x2l] .who-t[data-astro-cid-cvwf3x2l]{animation:ta-nod .45s 4.75s ease-in-out both}.fx-on .art-tax-audit[data-astro-cid-cvwf3x2l] .b2[data-astro-cid-cvwf3x2l]{stroke-dasharray:1 1;animation:ta-draw .45s 5.1s ease-out both}.fx-on .art-tax-audit[data-astro-cid-cvwf3x2l] .b2t[data-astro-cid-cvwf3x2l]{animation:ta-fade .3s 5.1s both}.fx-on .art-tax-audit[data-astro-cid-cvwf3x2l] .ok[data-astro-cid-cvwf3x2l]{animation:ta-pop .4s 5.55s cubic-bezier(.2,.9,.3,1.6) both}.fx-on .art-tax-audit[data-astro-cid-cvwf3x2l] .t-note[data-astro-cid-cvwf3x2l]{animation:ta-fade .5s 5.8s both}.fx-on .art-payroll[data-astro-cid-cvwf3x2l] .slip[data-astro-cid-cvwf3x2l]{animation:ta-deal .45s calc(.1s + var(--k) * .2s) cubic-bezier(.2,.8,.3,1.1) both}.fx-on .art-payroll[data-astro-cid-cvwf3x2l] .tick[data-astro-cid-cvwf3x2l]{animation:ta-pop .3s calc(.4s + var(--k) * .2s) cubic-bezier(.2,.9,.3,1.5) both}.fx-on .art-ai-dx[data-astro-cid-cvwf3x2l] [data-astro-cid-cvwf3x2l]:is(.src,.rep,.chat){transform-box:fill-box;transform-origin:center}.fx-on .art-ai-dx[data-astro-cid-cvwf3x2l] .src[data-astro-cid-cvwf3x2l]{animation:ta-pop .4s calc(var(--k) * .18s) cubic-bezier(.2,.9,.3,1.3) both}.fx-on .art-ai-dx[data-astro-cid-cvwf3x2l] .rep[data-astro-cid-cvwf3x2l]{animation:ta-pop .4s .3s cubic-bezier(.2,.9,.3,1.2) both}.fx-on .art-ai-dx[data-astro-cid-cvwf3x2l] .ln[data-astro-cid-cvwf3x2l]{stroke-dasharray:1 1;animation:ta-draw .6s .55s cubic-bezier(.3,.6,.3,1) both}.fx-on .art-ai-dx[data-astro-cid-cvwf3x2l] [data-astro-cid-cvwf3x2l]:is(.pk-edge,.pk-core){animation:ta-packet .6s calc(1s + var(--k) * .2s) ease-in both}.fx-on .art-ai-dx[data-astro-cid-cvwf3x2l] .chat[data-astro-cid-cvwf3x2l]{animation:ta-pop .4s .7s cubic-bezier(.2,.9,.3,1.4) both}.fx-on .art-ai-dx[data-astro-cid-cvwf3x2l] .blink[data-astro-cid-cvwf3x2l]{animation:ta-blink 1s calc(.9s + var(--k) * .18s) ease-in-out 3}.fx-on .art-ai-dx[data-astro-cid-cvwf3x2l] .rep-line[data-astro-cid-cvwf3x2l]{animation:ta-grow .3s calc(1.5s + var(--k) * .12s) ease-out both;transform-box:fill-box;transform-origin:0 50%}.fx-on .art-ai-dx[data-astro-cid-cvwf3x2l] .rep-ok[data-astro-cid-cvwf3x2l]{stroke-dasharray:1 1;animation:ta-draw .35s 2.35s ease-out both}.fx-on .art-fee[data-astro-cid-cvwf3x2l] .cursor[data-astro-cid-cvwf3x2l]{animation:ta-cursor 2.2s .2s ease-in-out both}.fx-on .art-fee[data-astro-cid-cvwf3x2l] .tick-m[data-astro-cid-cvwf3x2l]{stroke-dasharray:1 1;animation:ta-draw .25s calc(.55s + var(--k) * .65s) ease-out both}.fx-on .art-fee[data-astro-cid-cvwf3x2l] .seg[data-astro-cid-cvwf3x2l]{animation:ta-grow-y .45s calc(.65s + var(--k) * .65s) cubic-bezier(.2,.8,.3,1.2) both}.fx-on .art-fee[data-astro-cid-cvwf3x2l] .tbl[data-astro-cid-cvwf3x2l]{animation:ta-fade .4s 2.4s both}.fx-on .art-consult[data-astro-cid-cvwf3x2l] .tag[data-astro-cid-cvwf3x2l]{transform-box:fill-box;transform-origin:0 50%}.fx-on .art-consult[data-astro-cid-cvwf3x2l] .mark[data-astro-cid-cvwf3x2l] circle[data-astro-cid-cvwf3x2l]{stroke-dasharray:1 1;animation:ta-draw .45s calc(.3s + var(--k) * .55s) ease-out both}.fx-on .art-consult[data-astro-cid-cvwf3x2l] .t-n[data-astro-cid-cvwf3x2l]{animation:ta-fade .3s calc(.55s + var(--k) * .55s) both}.fx-on .art-consult[data-astro-cid-cvwf3x2l] .tag[data-astro-cid-cvwf3x2l]{animation:ta-pop .35s calc(.6s + var(--k) * .55s) cubic-bezier(.2,.9,.3,1.4) both}.fx-on .art-consult[data-astro-cid-cvwf3x2l] .t-cap[data-astro-cid-cvwf3x2l]{animation:ta-fade .4s 2.1s both}}@keyframes ta-draw{0%{stroke-dashoffset:1}to{stroke-dashoffset:0}}@keyframes ta-fade{0%{opacity:0}to{opacity:1}}@keyframes ta-pop{0%{opacity:0;transform:scale(.7)}to{opacity:1;transform:none}}@keyframes ta-row-in{0%{opacity:0;transform:translate(-10px)}to{opacity:1;transform:none}}@keyframes ta-packet{0%{opacity:0;stroke-dashoffset:0}6%,90%{opacity:1}to{opacity:0;stroke-dashoffset:-.95}}@keyframes ta-stamp{0%{opacity:0;transform:scale(2.4) rotate(14deg)}60%{opacity:1;transform:scale(.9)}to{opacity:1;transform:none}}@keyframes ta-slide-r{0%{opacity:0;transform:translate(70px) rotate(8deg)}to{opacity:1;transform:none}}@keyframes ta-lens{0%{opacity:0;transform:translate(70px,-40px)}30%{opacity:1;transform:translate(-40px,-10px)}65%{transform:translate(-10px,14px)}to{opacity:1;transform:none}}@keyframes ta-deal{0%{opacity:0;transform:translate(-80px,30px) rotate(-14deg)}to{opacity:1;transform:none}}@keyframes ta-mail1{0%{opacity:0;transform:translate(-150px)}15%{opacity:1}to{opacity:1;transform:none}}@keyframes ta-mail2{0%{opacity:0;transform:translate(-46px)}20%{opacity:1}to{opacity:1;transform:none}}@keyframes ta-nod{0%,to{transform:none}40%{transform:translateY(-4px)}}@keyframes ta-grow{0%{transform:scaleX(0)}to{transform:none}}@keyframes ta-grow-y{0%{transform:scaleY(0)}to{transform:none}}@keyframes ta-cursor{0%{opacity:0;transform:translate(30px,-40px)}12%{opacity:1;transform:translateY(-48px)}22%{transform:translateY(-48px) scale(.85)}30%{transform:translateY(-48px)}42%{transform:translateY(-24px)}52%{transform:translateY(-24px) scale(.85)}60%{transform:translateY(-24px)}72%{transform:translate(0)}82%{transform:scale(.85)}to{opacity:1;transform:none}}@keyframes ta-blink{0%,to{opacity:1}50%{opacity:.2}}.travelers{position:absolute;left:0;top:0;width:0;height:0;overflow:visible;pointer-events:none;z-index:3}.traveler{position:absolute;left:0;top:0;width:72px;height:52px;opacity:0;will-change:transform;transform-origin:50% 50%}.traveler svg{display:block;width:72px;height:52px}.hero[data-astro-cid-j7pv25f6]{padding-top:48px;padding-bottom:40px;display:grid;grid-template-columns:minmax(0,1fr) 320px;gap:56px;align-items:start}.hero[data-astro-cid-j7pv25f6] h1[data-astro-cid-j7pv25f6]{font-size:3rem;line-height:1.45;letter-spacing:.05em;margin:6px 0 0}.nb[data-astro-cid-j7pv25f6]{display:inline-block}.hero[data-astro-cid-j7pv25f6] .lead[data-astro-cid-j7pv25f6]{margin:28px 0 0;font-size:1.06rem;max-width:30em}.hero[data-astro-cid-j7pv25f6] .cta[data-astro-cid-j7pv25f6]{margin-top:34px}.hero-photo[data-astro-cid-j7pv25f6]{margin:0}.hero-photo[data-astro-cid-j7pv25f6] img[data-astro-cid-j7pv25f6]{display:block;width:100%;height:auto}.hero-photo[data-astro-cid-j7pv25f6] figcaption[data-astro-cid-j7pv25f6]{margin-top:12px;font-size:.875rem;color:var(--fg-muted)}.hero-photo[data-astro-cid-j7pv25f6] figcaption[data-astro-cid-j7pv25f6] b[data-astro-cid-j7pv25f6]{color:var(--fg-strong);margin-right:.6em;font-size:.94rem}.hero-text[data-astro-cid-j7pv25f6]{min-width:0}.hero-text[data-astro-cid-j7pv25f6] .intro{margin:0 0 22px}.hero-name[data-astro-cid-j7pv25f6]{margin:0 0 18px;display:flex;flex-direction:column;gap:2px;line-height:1.5}.hero-name[data-astro-cid-j7pv25f6] .kicker[data-astro-cid-j7pv25f6]{font-size:.82rem;color:var(--fg-muted);letter-spacing:.06em}.hero-name[data-astro-cid-j7pv25f6] b[data-astro-cid-j7pv25f6]{font-size:1.3rem;color:var(--fg-strong);letter-spacing:.08em;text-decoration:underline;text-decoration-color:var(--brand-pink);text-decoration-thickness:5px;text-underline-offset:4px;text-decoration-skip-ink:none}.hero[data-astro-cid-j7pv25f6]{--intro-t: 2.9s}.hero-name[data-astro-cid-j7pv25f6]{--rd: calc(var(--intro-t) - 1s)}.hero-copy[data-astro-cid-j7pv25f6]>h1[data-astro-cid-j7pv25f6]{--rd: var(--intro-t);--ra: hero-fade}.hero-copy[data-astro-cid-j7pv25f6]>.lead[data-astro-cid-j7pv25f6]{--rd: calc(var(--intro-t) + .2s)}.hero-cta-wrap[data-astro-cid-j7pv25f6]{--rd: calc(var(--intro-t) + .35s)}.hero-photo[data-astro-cid-j7pv25f6]{--rd: calc(var(--intro-t) + .2s);--ra: hero-fade}@media(prefers-reduced-motion:no-preference){.hero[data-astro-cid-j7pv25f6].is-intro .hero-copy[data-astro-cid-j7pv25f6]>[data-astro-cid-j7pv25f6],.hero[data-astro-cid-j7pv25f6].is-intro .hero-photo[data-astro-cid-j7pv25f6]{animation:var(--ra, hero-rise) .7s cubic-bezier(.2,.7,.3,1) var(--rd, 0s) both}}@keyframes hero-rise{0%{opacity:0;transform:translateY(14px)}to{opacity:1;transform:none}}@keyframes hero-fade{0%{opacity:0}to{opacity:1}}.way-icon[data-astro-cid-j7pv25f6]{display:block;width:72px;height:52px;margin:0 0 10px}.travel-on .way[data-astro-cid-j7pv25f6]:not(.is-docked) .way-icon[data-astro-cid-j7pv25f6]{opacity:0}.travel-on .way[data-astro-cid-j7pv25f6].is-docked .way-icon[data-astro-cid-j7pv25f6]{animation:dock .45s cubic-bezier(.3,.7,.4,1.5)}@keyframes dock{0%{transform:scale(1.18)}55%{transform:scale(.94)}to{transform:none}}.wi-paper[data-astro-cid-j7pv25f6]{fill:var(--surface);stroke:var(--rail-navy);stroke-width:1.6;stroke-linejoin:round}.wi-line[data-astro-cid-j7pv25f6]{stroke:var(--fg-muted);stroke-width:1.6;stroke-linecap:round}.wi-flap[data-astro-cid-j7pv25f6]{stroke:var(--rail-navy);stroke-width:1.4;stroke-linejoin:round}.wi-blue[data-astro-cid-j7pv25f6]{fill:var(--brand-blue);stroke:var(--rail-navy);stroke-width:1}.wi-yellow[data-astro-cid-j7pv25f6]{fill:var(--brand-yellow);stroke:var(--rail-navy);stroke-width:1}.wi-pink[data-astro-cid-j7pv25f6]{fill:var(--brand-pink);stroke:var(--rail-navy);stroke-width:1;stroke-linejoin:round}.wi-yen[data-astro-cid-j7pv25f6]{font-family:var(--font-num);font-size:12px;font-weight:600;fill:var(--rail-navy);text-anchor:middle}section[data-astro-cid-j7pv25f6]>h2[data-astro-cid-j7pv25f6],.sec-head[data-astro-cid-j7pv25f6] h2[data-astro-cid-j7pv25f6]{margin:0;font-size:1.875rem;line-height:1.5}.sec-head[data-astro-cid-j7pv25f6] .lead[data-astro-cid-j7pv25f6]{margin:16px 0 0;max-width:38em;font-size:1rem}.ways[data-astro-cid-j7pv25f6]{padding-top:110px}.way-list[data-astro-cid-j7pv25f6]{list-style:none;margin:84px 0 0;padding:0;display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:40px}.way[data-astro-cid-j7pv25f6]{padding:4px 18px 10px 26px;transition:background-color .35s ease,opacity .35s ease}.way[data-astro-cid-j7pv25f6] h3[data-astro-cid-j7pv25f6]{margin:0;font-size:1.19rem;line-height:1.5}.way[data-astro-cid-j7pv25f6] h3[data-astro-cid-j7pv25f6] button[data-astro-cid-j7pv25f6]{all:unset;cursor:pointer;display:flex;gap:12px;align-items:baseline;color:var(--fg-strong);font-weight:700;letter-spacing:.04em;line-height:1.5}.way[data-astro-cid-j7pv25f6] h3[data-astro-cid-j7pv25f6] button[data-astro-cid-j7pv25f6]:focus-visible{outline:2px solid var(--link);outline-offset:4px}.way-name[data-astro-cid-j7pv25f6]{text-decoration:underline dotted var(--fg-muted);text-decoration-thickness:1px;text-underline-offset:6px}.way[data-astro-cid-j7pv25f6] h3[data-astro-cid-j7pv25f6] button[data-astro-cid-j7pv25f6][aria-pressed=true] .way-name[data-astro-cid-j7pv25f6]{text-decoration:underline solid var(--fg-strong)}.way[data-astro-cid-j7pv25f6] p[data-astro-cid-j7pv25f6]{margin:12px 0 0;font-size:.94rem}[data-rail-focus] .way[data-astro-cid-j7pv25f6]{opacity:.5}[data-rail-focus] .way[data-astro-cid-j7pv25f6].is-on{opacity:1}.way[data-astro-cid-j7pv25f6].c-blue.is-on{background:var(--tint-blue)}.way[data-astro-cid-j7pv25f6].c-yellow.is-on{background:var(--tint-yellow)}.way[data-astro-cid-j7pv25f6].c-pink.is-on{background:var(--tint-pink)}.merge[data-astro-cid-j7pv25f6]{margin-top:128px;display:grid;grid-template-columns:minmax(0,1fr) 300px;gap:56px;align-items:start}.merge-title[data-astro-cid-j7pv25f6]{margin:0;font-size:1.5rem;line-height:1.55}.merge[data-astro-cid-j7pv25f6] p[data-astro-cid-j7pv25f6]{margin:14px 0 0;max-width:34em}.way[data-astro-cid-j7pv25f6] p[data-astro-cid-j7pv25f6].way-note{margin-top:14px;font-size:.8rem;line-height:1.75;color:var(--fg-muted)}[data-rail-focus] .merge-title[data-astro-cid-j7pv25f6]{text-decoration:underline;text-decoration-color:var(--rail-merge);text-decoration-thickness:6px;text-underline-offset:-1px;text-decoration-skip-ink:none}.services[data-astro-cid-j7pv25f6]{padding-top:130px}.services[data-astro-cid-j7pv25f6] h3[data-astro-cid-j7pv25f6]{margin:0}.svc-main[data-astro-cid-j7pv25f6]{margin-top:44px;display:grid;grid-template-columns:minmax(0,1fr) minmax(0,340px);grid-template-areas:"head art" "body art";gap:18px 48px;align-items:start}.svc-main[data-astro-cid-j7pv25f6]>h3[data-astro-cid-j7pv25f6]{grid-area:head}.svc-main[data-astro-cid-j7pv25f6]>.body[data-astro-cid-j7pv25f6]{grid-area:body}.svc-main[data-astro-cid-j7pv25f6] .svc-art{grid-area:art}.svc-main[data-astro-cid-j7pv25f6] h3[data-astro-cid-j7pv25f6]{font-size:1.625rem;line-height:1.5}.svc-sub[data-astro-cid-j7pv25f6] .art{margin-bottom:14px}.svc-main[data-astro-cid-j7pv25f6] .body[data-astro-cid-j7pv25f6]{max-width:40em}.svc-main[data-astro-cid-j7pv25f6] .body[data-astro-cid-j7pv25f6] p[data-astro-cid-j7pv25f6]{margin:0}.svc-main[data-astro-cid-j7pv25f6] .body[data-astro-cid-j7pv25f6] p[data-astro-cid-j7pv25f6]+p[data-astro-cid-j7pv25f6]{margin-top:14px}.svc-sub[data-astro-cid-j7pv25f6]{list-style:none;margin:64px 0 0;padding:0;display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:44px}.svc-sub[data-astro-cid-j7pv25f6] h3[data-astro-cid-j7pv25f6]{font-size:1.125rem;line-height:1.55}.svc-sub[data-astro-cid-j7pv25f6] p[data-astro-cid-j7pv25f6]{margin:10px 0 0;font-size:.94rem}.not[data-astro-cid-j7pv25f6]{margin-top:64px;padding:2px 0 2px 24px;border-left:1px solid var(--line);max-width:46em}.not[data-astro-cid-j7pv25f6] h3[data-astro-cid-j7pv25f6]{font-size:1rem;color:var(--fg)}.not[data-astro-cid-j7pv25f6] p[data-astro-cid-j7pv25f6]{margin:8px 0 0;font-size:.9rem}.fee-sec[data-astro-cid-j7pv25f6]{padding-top:130px}.fee-grid[data-astro-cid-j7pv25f6]{margin-top:20px;display:grid;grid-template-columns:minmax(0,1fr) minmax(0,380px);gap:24px 48px;align-items:start}.fee-sec[data-astro-cid-j7pv25f6] .body[data-astro-cid-j7pv25f6]{max-width:40em}.fee-cta[data-astro-cid-j7pv25f6]{display:flex;flex-wrap:wrap;align-items:center;gap:10px 24px;margin-top:20px!important}.fee-sec[data-astro-cid-j7pv25f6] .body[data-astro-cid-j7pv25f6] p[data-astro-cid-j7pv25f6]{margin:0}.fee-sec[data-astro-cid-j7pv25f6] .body[data-astro-cid-j7pv25f6] p[data-astro-cid-j7pv25f6]+p[data-astro-cid-j7pv25f6]{margin-top:12px}.top-about[data-astro-cid-j7pv25f6]{padding-top:140px}.about-top[data-astro-cid-j7pv25f6]{display:grid;grid-template-columns:300px minmax(0,1fr);gap:56px;align-items:start}.about-body[data-astro-cid-j7pv25f6] p[data-astro-cid-j7pv25f6]{margin:0;max-width:34em;font-size:1.03rem;line-height:2.05}.about-body[data-astro-cid-j7pv25f6] p[data-astro-cid-j7pv25f6]+p[data-astro-cid-j7pv25f6]{margin-top:18px}.profile-name[data-astro-cid-j7pv25f6]{margin-top:12px;font-size:.875rem;color:var(--fg-muted)}.profile-name[data-astro-cid-j7pv25f6] b[data-astro-cid-j7pv25f6]{color:var(--fg-strong);margin-right:.6em;font-size:1rem}.about-body[data-astro-cid-j7pv25f6] .top-badges{margin-top:32px}.top-about[data-astro-cid-j7pv25f6] .timeline{margin:72px 0 0}.top-about[data-astro-cid-j7pv25f6] .timeline li{grid-template-columns:210px minmax(0,1fr);padding-top:12px;padding-bottom:12px}.more[data-astro-cid-j7pv25f6]{margin:24px 0 0}.top-consult{margin-top:0;padding-top:150px;padding-bottom:40px}@media(max-width:760px){.hero[data-astro-cid-j7pv25f6]{grid-template-columns:minmax(0,1fr);gap:28px;padding-top:20px}.hero-text[data-astro-cid-j7pv25f6] .intro{margin-bottom:16px}.hero-name[data-astro-cid-j7pv25f6] b[data-astro-cid-j7pv25f6]{font-size:1.18rem}.hero[data-astro-cid-j7pv25f6] h1[data-astro-cid-j7pv25f6]{font-size:1.85rem;line-height:1.5;letter-spacing:.03em}.hero[data-astro-cid-j7pv25f6] .lead[data-astro-cid-j7pv25f6]{font-size:1rem;margin-top:18px}.hero-photo[data-astro-cid-j7pv25f6]{max-width:280px}section[data-astro-cid-j7pv25f6]>h2[data-astro-cid-j7pv25f6],.sec-head[data-astro-cid-j7pv25f6] h2[data-astro-cid-j7pv25f6]{font-size:1.42rem;line-height:1.55}.ways[data-astro-cid-j7pv25f6]{padding-top:72px}.way-list[data-astro-cid-j7pv25f6]{grid-template-columns:minmax(0,1fr);gap:18px;margin-top:32px}.way[data-astro-cid-j7pv25f6]{padding:10px 12px 12px 8px}.merge[data-astro-cid-j7pv25f6]{grid-template-columns:minmax(0,1fr);gap:24px;margin-top:56px}.merge-title[data-astro-cid-j7pv25f6]{font-size:1.23rem}.services[data-astro-cid-j7pv25f6],.fee-sec[data-astro-cid-j7pv25f6]{padding-top:84px}.svc-main[data-astro-cid-j7pv25f6]{grid-template-columns:minmax(0,1fr);grid-template-areas:"head" "art" "body";gap:16px;margin-top:28px}.fee-grid[data-astro-cid-j7pv25f6]{grid-template-columns:minmax(0,1fr)}.svc-main[data-astro-cid-j7pv25f6] h3[data-astro-cid-j7pv25f6]{font-size:1.3rem}.svc-sub[data-astro-cid-j7pv25f6]{grid-template-columns:minmax(0,1fr);gap:28px;margin-top:40px}.svc-sub[data-astro-cid-j7pv25f6] li[data-astro-cid-j7pv25f6]{display:flex;flex-direction:column}.svc-sub[data-astro-cid-j7pv25f6] li[data-astro-cid-j7pv25f6]>h3[data-astro-cid-j7pv25f6]{order:-1;margin-bottom:12px}.way[data-astro-cid-j7pv25f6]{display:flex;flex-direction:column}.way[data-astro-cid-j7pv25f6]>h3[data-astro-cid-j7pv25f6]{order:-1;margin-bottom:10px}.svc-sub[data-astro-cid-j7pv25f6] h3[data-astro-cid-j7pv25f6]{font-size:1.1rem}.not[data-astro-cid-j7pv25f6]{margin-top:40px;padding-left:14px}.top-about[data-astro-cid-j7pv25f6]{padding-top:90px}.about-top[data-astro-cid-j7pv25f6]{grid-template-columns:minmax(0,1fr);gap:28px}.about-top[data-astro-cid-j7pv25f6] .profile-photo[data-astro-cid-j7pv25f6] img[data-astro-cid-j7pv25f6]{max-width:240px}.top-about[data-astro-cid-j7pv25f6] .timeline{margin-top:44px}.top-about[data-astro-cid-j7pv25f6] .timeline li{grid-template-columns:minmax(0,1fr);padding-top:10px;padding-bottom:10px}.top-consult{padding-top:90px}}