html{scroll-behavior:smooth;scroll-padding-top:24px}h3,h4,ul,ol{margin:0}h3{font:500 27px/1.6 ToyoSerif,serif}h4{font-weight:500}ul,ol{padding:0;list-style:none}button{font:inherit;color:inherit;cursor:pointer;background:white;border:1px solid #bac7cf}button:focus-visible{outline:3px solid #c47a12;outline-offset:4px}.skip{position:absolute;left:10px;top:-100px;z-index:20;background:white;padding:12px}.skip:focus{top:10px}.hero-content{max-width:1200px}.label{color:#c47a12;font-size:14px}.menu-toggle{display:none}.overview{padding:80px 0 0;display:grid;grid-template-columns:1fr 1fr;gap:40px 80px}.overview h2{font-size:34px}.overview>p{padding-top:12px}.service-index{grid-column:1/-1;display:grid;grid-template-columns:repeat(3,1fr);border-top:1px solid #bccbd4;border-bottom:1px solid #bccbd4;margin-top:18px}.service-index a{display:flex;align-items:center;gap:18px;padding:23px 20px;font-size:15px}.service-index a:first-child{padding-left:0}.service-index b{margin-left:auto;font-weight:400;color:#c47a12}.index-no{font:24px ToyoSerif;color:#c47a12}.business-section{padding:90px 0}.tinted{background:#f2f5f6}.service-intro{display:grid;grid-template-columns:1fr 1.12fr;gap:22px 70px;align-items:start}.service-title{grid-column:1;grid-row:1}.service-title h2{font-size:42px;line-height:1.6}.service-photo{grid-column:2;grid-row:1/3;align-self:center;position:relative}.service-photo img{display:block;width:100%;aspect-ratio:1.3;object-fit:cover}.service-photo figcaption{position:absolute;right:12px;bottom:10px;background:#ffffffd9;color:#566b7a;padding:1px 8px;font-size:10px}.service-body{grid-column:1;grid-row:2}.service-body p+p{margin-top:20px}.service-lead{font:500 22px/1.9 ToyoSerif,serif;margin:24px 0}.service-body .service-lead{margin:0}.subhead{margin:58px 0 24px}.scope-list{border-top:1px solid #b4c4cf}.scope-list article{display:grid;grid-template-columns:38% 62%;border-bottom:1px solid #d7e0e5;padding:24px 0;gap:26px}.scope-list h3{font:500 18px/1.8 ToyoSans,sans-serif;max-width:350px}.scope-list article>div{columns:2;column-gap:32px;padding-right:26px}.scope-list h4{color:#627789;font-size:13px}.scope-list ul{break-inside:avoid;margin:4px 0 12px}.scope-list li{font-size:15px;line-height:2;position:relative;padding-left:14px}.scope-list li:before{content:'・';position:absolute;left:0;color:#9a804d}.finance-intro{display:grid;grid-template-columns:1fr 1.12fr;gap:70px}.finance-intro h2{font-size:42px}.finance-intro>div:last-child{padding-top:40px}.finance-scope{display:grid;grid-template-columns:1fr 1fr;border-top:1px solid #b9c8d0;margin-top:24px;padding-top:16px;font-size:14px;gap:8px 16px}.route-note{display:block;font:11px/1.8 ToyoSans;color:#667988;margin-top:3px}.consulting{display:grid;grid-template-columns:38% 62%;margin-top:50px;padding:38px 42px;background:#19354e;color:white}.consulting h3{font-size:25px}.consulting ol{display:grid;grid-template-columns:1fr 1fr;gap:22px 32px}.consulting li{display:flex;gap:18px;align-items:baseline;font-size:15px}.consulting li span{color:#dbac63;font:24px ToyoSerif}.management-scope{display:grid;grid-template-columns:repeat(3,1fr);gap:0 42px;margin-top:45px}.management-scope li{padding:14px 0;border-bottom:1px solid #c3ced5;font-size:16px}.process-section{background:#f2f5f6;padding:85px 0 80px}.section-heading{margin-bottom:48px}.section-heading h2,.financial-section>div>h2{font-size:42px}.section-heading>p:last-child{margin-top:22px}.process-head,.process-row{display:grid;grid-template-columns:28% 40% 32%}.process-head{font-size:13px;color:#657b88;border-bottom:2px solid #19354e;padding:15px 0}.process-row{padding:30px 0;border-bottom:1px solid #cbd6dd;position:relative;gap:0}.stage-title{display:flex;gap:20px;align-items:flex-start;padding-right:24px}.stage-title>span{font:40px/1.1 ToyoSerif;color:#b58231;min-width:53px}.stage-title h3{font-size:22px;line-height:1.7}.stage-title:after{content:'↓';position:absolute;left:20px;bottom:-17px;font-size:22px;background:#f2f5f6;padding:0 6px;z-index:1;color:#8ea0ac}.process-row:last-child .stage-title:after{display:none}.stage-main{padding-right:28px;font-size:15px}.stage-main>p{font-weight:600;margin-bottom:7px}.stage-main li{line-height:1.9}.stage-support{font-size:13px;border-left:1px solid #c6d1d9;padding:3px 0 3px 28px;line-height:1.9}.stage-support:empty{border:0}.stage-support h4{display:none}.stage-support p:first-of-type{color:#496477;margin-bottom:8px}.sp-caption{display:none}.note{font-size:12px;color:#617787;line-height:1.9;margin-top:28px}.diagram-open{border:0;border-bottom:1px solid #9cacb8;background:transparent;padding:12px 0;margin-top:20px;font-size:13px;display:inline-flex;gap:30px;align-items:center;min-height:44px}.diagram-open span{font-size:24px}.financial-section{padding:90px 0}.financial-block{margin-top:55px;border-top:1px solid #b5c6d1;padding-top:35px}.financial-heading{display:flex;gap:28px;align-items:start;margin-bottom:35px}.financial-heading>span{font:44px/1.5 ToyoSerif;color:#c47a12}.financial-heading h3{font-size:30px}.financial-heading p{margin-top:12px}.balance-flow{background:#f4f6f7;padding:40px;display:grid;grid-template-columns:1fr 230px 1fr;align-items:end;gap:28px}.balance-state h4{font:24px ToyoSerif;text-align:center;margin-bottom:28px}.balance-columns{display:grid;grid-template-columns:1fr 1fr;gap:12px;height:270px;text-align:center;line-height:1.6}.asset-col,.debt-col{display:flex;flex-direction:column;min-width:0}.assets{background:#2c668a;color:white;display:grid;place-items:center;flex:1}.debt{background:#728797;color:white;display:grid;place-items:center;flex:1}.capital{background:#e3d7be;height:64px;display:grid;place-items:center}.remove-zone{height:108px;background:repeating-linear-gradient(135deg,#dde6eb 0,#dde6eb 5px,#eef2f4 5px,#eef2f4 7px);color:#29495e;display:grid;place-items:center;font-size:14px;border-bottom:1px dashed #688296}.after .balance-columns{height:162px}.after{padding-top:108px}.balance-direction{align-self:center;display:flex;flex-direction:column;align-items:center;text-align:center;font-size:14px;line-height:1.8}.balance-direction b{font:56px ToyoSans;color:#ba872e;margin:8px 0}.balance-direction strong{font-weight:500}.network-overview img{display:block;width:100%;height:auto}.network-reading{margin-top:30px;display:grid;grid-template-columns:1fr 1fr;gap:30px;background:#f2f5f6;padding:32px}.spc>div{display:grid;grid-template-columns:1fr 1fr;background:#dde8ec;text-align:center;align-items:stretch}.spc strong{display:grid;place-items:center;font-weight:500}.spc ul{background:white;line-height:2.5}.spc li+li{border-top:1px solid #d1dce3}.spc .label{margin-bottom:14px}.market{padding-top:3px}.market h4{font-weight:500;margin-bottom:22px}.relation-list{grid-column:1/-1}.relation-list>h4{font-size:13px;color:#5d7687;margin-bottom:12px}.relation{display:grid;grid-template-columns:1fr 220px 1fr;align-items:center;gap:24px;padding:14px 0;border-top:1px solid #cedae1;font-size:15px}.relation>span:last-child{text-align:right}.relation-arrow{display:flex;flex-direction:column;align-items:center}.relation-arrow small{font-size:12px}.relation-arrow b{font-size:24px;line-height:1.1;font-weight:400;color:#a88242}.next-section{padding-top:50px;padding-bottom:80px;border-top:1px solid #cbd7df}.next-section h2{font-size:32px}.next-links{display:grid;grid-template-columns:1fr 1fr;gap:90px;margin-top:35px}.next-links>div{border-top:1px solid #c5d1d9;padding-top:24px}.next-links p{font-size:13px;color:#647b8c}.next-links .text-link{font:32px ToyoSerif;margin:5px 0}.menu-toggle{width:42px;height:42px;padding:9px;border:0}.menu-toggle span{display:block;height:1px;background:#19354e;margin:7px 0}#mobile-nav{padding:10px 24px 24px;border-bottom:1px solid #cbd6dd}#mobile-nav a{display:block;padding:10px 0}#mobile-nav[hidden]{display:none}dialog{border:0;padding:24px;width:min(1400px,96vw);max-width:96vw;color:#19354e}dialog::backdrop{background:#102b40bb}.dialog-toolbar{display:flex;align-items:center;justify-content:space-between;gap:20px}.dialog-toolbar h2{font-size:23px}.dialog-toolbar button{padding:8px 14px}.zoom-controls{display:flex;gap:15px;align-items:center;margin:14px 0}.zoom-controls button{width:44px;height:44px}.diagram-scroll{overflow:auto;max-height:70vh;background:#f4f6f7}.diagram-scroll img{display:block;max-width:none;width:100%;min-width:900px}body:has(dialog[open]){overflow:hidden}
@media(max-width:1279px){.overview{gap:30px 50px}.service-intro,.finance-intro{column-gap:45px}.service-title h2,.finance-intro h2{font-size:36px}.service-index a{font-size:13px;gap:12px}.balance-flow{padding:28px;gap:20px;grid-template-columns:1fr 170px 1fr}.process-head,.process-row{grid-template-columns:27% 40% 33%}.stage-title{gap:12px}.stage-title h3{font-size:20px}.stage-title>span{font-size:34px;min-width:44px}.consulting{padding:30px}.consulting ol{gap:20px}}
@media(max-width:980px){.overview{gap:30px}.overview h2{font-size:29px}.service-intro{gap:24px 30px}.service-title h2,.finance-intro h2{font-size:31px}.service-body{grid-column:1/-1}.service-photo{grid-row:1}.service-photo img{aspect-ratio:1.5}.finance-intro{display:block}.finance-intro>div:last-child{padding-top:0}.consulting{grid-template-columns:1fr;gap:25px}.process-head{display:none}.process-row{grid-template-columns:1fr 1fr;gap:18px}.stage-title{grid-column:1/-1}.stage-main{padding-left:56px;padding-right:10px}.stage-support h4{display:block;font-size:11px;color:#617786;margin-bottom:8px}.balance-flow{grid-template-columns:1fr 145px 1fr;padding:25px 20px;gap:16px}.balance-columns{font-size:14px}.remove-zone{font-size:12px}.network-reading{padding:25px}.relation{grid-template-columns:1fr 150px 1fr;gap:18px}.menu-toggle{display:block}.contact{margin-left:auto}.service-index{grid-template-columns:1fr}.service-index a,.service-index a:first-child{padding:15px 0;font-size:16px;border-bottom:1px solid #dce4e9}.service-index a:last-child{border:0}.business-section{padding:65px 0}.next-links{gap:40px}}
@media(max-width:600px){header{padding:0 16px;gap:8px}header img{width:165px}.contact{font-size:10px;padding:8px}.menu-toggle{width:32px;padding:4px;flex-shrink:0}.overview{display:block;padding:42px 0 0}.overview h2{font-size:27px}.overview>p{padding:0;margin-top:25px}.service-index{margin-top:30px}.business-section{padding:52px 0}.service-intro{display:flex;flex-direction:column;gap:0}.service-title{order:0}.service-photo{order:1;width:calc(100% + 48px);margin:28px -24px}.service-body{order:2}.service-title h2,.finance-intro h2{font-size:33px}.service-lead{font-size:21px}.service-photo img{aspect-ratio:1.5}.label{font-size:12px}.subhead{font-size:24px;margin:38px 0 22px}.scope-list article{display:block;padding:24px 0}.scope-list h3{font-size:17px;max-width:none;margin-bottom:14px}.scope-list article>div{columns:auto;padding:0}.scope-list h4{margin-top:16px}.scope-list li{font-size:15px}.finance-intro>div:last-child{margin-top:22px}.finance-scope{font-size:13px;gap:10px}.consulting{margin:30px -24px 0;padding:32px 24px}.consulting h3{font-size:25px}.consulting h3 br{display:none}.consulting ol{grid-template-columns:1fr;gap:16px}.consulting li{font-size:15px}.text-link{font-size:13px;gap:18px;margin-top:20px}.management-scope{grid-template-columns:1fr 1fr;gap:0 20px;margin-top:28px}.management-scope li{font-size:14px}.process-section{padding:52px 0}.section-heading{margin-bottom:28px}.section-heading h2,.financial-section>div>h2{font-size:31px;line-height:1.6}.section-heading>p:last-child{margin-top:20px}.process-row{display:block;padding:28px 0 35px}.stage-title{padding:0;gap:16px}.stage-title h3{font-size:23px}.stage-title>span{font-size:36px;min-width:47px}.stage-main{padding:0 0 0 0;margin-top:22px;font-size:15px}.sp-caption{display:block;font-size:11px;font-weight:400;color:#5e7889;margin-bottom:8px}.stage-main li{line-height:2}.stage-support{border-left:2px solid #b9cbd5;margin-top:22px;padding:4px 0 4px 16px;font-size:13px}.stage-support:empty{display:none}.stage-title:after{left:10px;bottom:-18px}.note{font-size:12px;margin-top:24px}.financial-section{padding:54px 0}.financial-block{margin-top:35px;padding-top:25px}.financial-heading{gap:16px;margin-bottom:24px}.financial-heading>span{font-size:34px}.financial-heading h3{font-size:25px}.financial-heading p{font-size:15px}.balance-flow{display:flex;flex-direction:column;align-items:stretch;padding:26px 22px;gap:28px;margin:0 -6px}.balance-columns{height:240px;font-size:16px}.balance-state h4{font-size:22px;margin-bottom:18px}.remove-zone{height:96px;font-size:14px}.after{padding:0}.after .balance-columns{height:144px}.balance-direction{font-size:15px;line-height:1.8}.balance-direction b{transform:rotate(90deg);font-size:45px;margin:0}.network-overview{display:none}.network-reading{display:block;padding:24px 20px;margin:0 -6px}.spc .label{font-size:14px}.spc ul{font-size:15px}.market{margin:26px 0}.market h4{font-size:14px;margin-bottom:8px}.market p{font-size:14px}.relation-list>h4{font-size:14px;line-height:1.9}.relation{display:flex;flex-direction:column;gap:8px;padding:20px 0;font-size:15px;text-align:center}.relation>span:last-child{text-align:center}.relation-arrow{gap:6px}.relation-arrow b{transform:rotate(90deg)}.relation-arrow small{font-size:13px}.next-section{padding-top:38px;padding-bottom:50px}.next-section h2{font-size:26px}.next-links{display:block;margin-top:25px}.next-links>div+div{margin-top:25px}.next-links .text-link{font-size:27px}.dialog-toolbar h2{font-size:18px}.dialog-toolbar button{white-space:nowrap;font-size:13px}.review-bar{font-size:9px;padding:5px 16px}.hero h1{font-size:46px}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}}
/* Desktop retains the full spatial diagram; mobile reflows the same relations.
   Keep the HTML relation description available to assistive technology on PC. */
@media(min-width:601px){.network-reading{position:absolute;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip-path:inset(50%);white-space:nowrap}}

/* C54: three photographic service introductions and one shared diagram. */
.finance-details{margin-top:30px;max-width:100%;display:grid;grid-template-columns:1.1fr 1fr;gap:16px 70px}.finance-details>p{grid-column:1;grid-row:1/4}.finance-details .finance-scope{margin:0}.finance-details .text-link{margin:0}.finance-details .route-note{margin:0}.finance-photo-intro .service-photo img{aspect-ratio:1.3}.network-pan{overflow-x:auto;overscroll-behavior-x:contain;scrollbar-color:#8fa7b6 #eef3f5;scrollbar-width:thin}.network-shared{display:block;width:100%;min-width:1100px;height:auto}.network-pan-hint{display:none}.network-pan:focus-visible{outline:2px solid #b98228;outline-offset:5px}
@media(max-width:980px){.finance-details{display:block;margin-top:24px}.finance-details .finance-scope{margin-top:24px}.finance-details .text-link{margin-top:24px}.network-pan-hint{display:block;font-size:12px;color:#607887;margin-bottom:12px}.finance-photo-intro .service-photo img{aspect-ratio:1.5}}
@media(max-width:600px){.finance-details{margin-top:20px}.network-pan{margin:0 -24px;padding:0 16px 14px}.network-shared{width:1100px;min-width:1100px}.finance-photo-intro h2{font-size:33px}.finance-photo-intro .service-photo{margin:28px -24px}}

/* C55: deliberate line breaks; finance copy is one left-hand reading column. */
.scope-parenthesis{display:block}.pc-break{display:block}.support-role{color:#496477}
.finance-photo-intro{display:grid;grid-template-columns:1fr 1fr;gap:64px;align-items:stretch}
.finance-copy .service-title h2{font-size:40px;letter-spacing:0}
.finance-copy-body .service-lead{margin:24px 0}.finance-copy-body>p:not(.service-lead){font-size:15px;line-height:2}
.finance-copy-body .finance-scope{margin-top:24px;padding-top:18px;line-height:1.9;gap:8px 16px}
.finance-photo-intro>.service-photo{grid-column:auto;grid-row:auto;align-self:stretch;position:relative;min-height:480px;margin:0}
.finance-photo-intro>.service-photo img{position:absolute;inset:0;height:100%;width:100%;object-fit:cover;aspect-ratio:auto}
.finance-copy-body .scheme-link{display:flex;justify-content:space-between;gap:16px;padding:21px 22px;margin-top:26px;background:#19354e;color:white;font-size:15px;border:1px solid #19354e;min-height:64px}
.scheme-link .link-arrow{width:52px;flex:0 0 52px}.scheme-link .link-arrow path{stroke:currentColor}.scheme-link:hover{background:#2c526d}.finance-copy-body .route-note{margin-top:8px}
.consulting h3 br{display:block}
@media(max-width:1279px){.network-pan-hint{display:block;font-size:12px;color:#607887;margin-bottom:12px}}
@media(max-width:980px){.finance-photo-intro{gap:30px}.finance-copy .service-title h2{font-size:31px}.finance-copy-body .finance-scope{grid-template-columns:1fr}.finance-copy-body .scheme-link{font-size:14px;padding:18px 16px}.pc-break{display:none}.scope-parenthesis{display:inline}}
@media(max-width:600px){.finance-photo-intro{display:flex;flex-direction:column;gap:0}.finance-copy{display:contents}.finance-copy>.service-title{order:0}.finance-copy-body{order:2}.finance-copy .service-title h2{font-size:33px}.finance-photo-intro>.service-photo{order:1;min-height:0;width:calc(100% + 48px);margin:28px -24px}.finance-photo-intro>.service-photo img{position:static;height:auto;aspect-ratio:1.5}.finance-copy-body .service-lead{margin:0 0 24px}.finance-copy-body .finance-scope{grid-template-columns:1fr;font-size:13px}.finance-copy-body .scheme-link{font-size:13px;padding:18px 15px}.scheme-link .link-arrow{width:36px;flex-basis:36px}.consulting h3{font-size:24px}.consulting h3 br{display:block}}

/* C56: quiet, connected consulting block and explicit management-list context. */
.consulting{background:transparent;color:#19354e;padding:32px 0;margin-top:46px;border-top:1px solid #b9c8d0;border-bottom:1px solid #b9c8d0;column-gap:36px;grid-template-columns:34% 1fr}
.consulting h3{font-size:25px;grid-column:1;grid-row:1/3}.consulting ol{grid-column:2;line-height:1.8}.consulting li span{color:#a07836;font-size:22px}.consulting>.text-link{grid-column:2;margin-top:26px;font-size:13px;justify-self:start}
.management-details{margin-top:42px;padding-top:30px;border-top:1px solid #b9c8d0}.management-details h3{font-size:25px}.management-details .management-scope{margin-top:16px}
.balance-flow{align-items:start}.balance-state.after{padding-top:0}.balance-state.after h4{margin-bottom:136px}
@media(max-width:980px){.consulting{grid-template-columns:1fr;gap:22px}.consulting h3{grid-row:auto;grid-column:1}.consulting ol,.consulting>.text-link{grid-column:1}.consulting>.text-link{margin-top:0}}
@media(max-width:600px){.balance-state.after h4{margin-bottom:18px}.consulting{margin:32px 0 0;padding:27px 0}.consulting h3,.management-details h3{font-size:23px}.consulting ol{gap:16px}.consulting>.text-link{font-size:13px}.management-details{margin-top:32px;padding-top:25px}.management-details .management-scope{margin-top:15px}}

/* C57: heading before financial services; consulting link aligns with its heading. */
.finance-scope-heading{font-size:23px;margin-top:28px;padding-top:24px;border-top:1px solid #b9c8d0}.finance-copy-body .finance-scope{margin-top:13px;padding-top:0;border-top:0}
.consulting h3{grid-row:1}.consulting>.text-link{grid-column:1/-1;grid-row:2;margin-top:26px}
@media(max-width:980px){.consulting h3{grid-row:auto}.consulting>.text-link{grid-row:auto;margin-top:4px}}
@media(max-width:600px){.finance-scope-heading{font-size:22px}.consulting>.text-link{margin-top:8px}}

/* C59: match management-list type; enlarge only the two finance links slightly. */
.finance-copy-body .finance-scope{font-size:16px}
.finance-copy-body>.text-link,.consulting>.text-link{font-size:15px}
@media(max-width:600px){.finance-copy-body .finance-scope{font-size:14px}.finance-copy-body>.text-link,.consulting>.text-link{font-size:14px}}