/* Only the accounting service body and controls; public header/footer retain root inheritance. */
body.service-accounting{padding-top:88px}.zsa-main{background:#fbfaf6;color:#071b33;overflow:clip}.zsa-main *{box-sizing:border-box}.zsa-main [id]{scroll-margin-top:110px}.zsa-main h1,.zsa-main h2,.zsa-main h3,.zsa-main p,.zsa-main figure{margin:0}.zsa-main h1,.zsa-main h2,.zsa-main h3{font-weight:800}.zsa-main h2{font-size:clamp(32px,3.8vw,48px);line-height:1.17;letter-spacing:-.04em}.zsa-main h3{line-height:1.3}.zsa-main p{line-height:1.9}.zsa-main a{color:inherit}.zsa-main a:focus-visible,.zsa-main summary:focus-visible,.zsa-main input:focus-visible,.ss-top:focus-visible{outline:3px solid #eb674a;outline-offset:5px}.zsa-wrap{width:min(1200px,calc(100% - 64px));margin-inline:auto}.zsa-kicker{font-size:11px!important;letter-spacing:.15em;font-weight:800;color:#0876df;margin-bottom:20px!important}.zsa-sr{position:absolute;width:1px;height:1px;padding:0;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap}.ss-skip{position:fixed;z-index:1200;top:5px;left:16px;transform:translateY(-200%);padding:9px 15px;background:#071b33;color:#fff}.ss-skip:focus{transform:none}.ss-top{position:fixed;right:20px;bottom:22px;z-index:80;width:46px;height:46px;border:1px solid #c4d2de;background:#071b33;color:white;font-size:23px;cursor:pointer;opacity:0;visibility:hidden;pointer-events:none;transition:opacity .2s}.ss-top.is-visible{opacity:1;visibility:visible;pointer-events:auto}
.zsa-cover{padding-top:28px}.zsa-crumb{display:flex;gap:12px;align-items:center;font-size:12px;color:#637284;margin-bottom:42px}.zsa-crumb a{text-decoration:none}.zsa-cover-head{display:grid;grid-template-columns:minmax(0,1.6fr) minmax(240px,.7fr);gap:65px;align-items:end;padding-bottom:46px}.zsa-cover h1{font-size:clamp(38px,4.4vw,62px);line-height:1.15;letter-spacing:-.05em}.zsa-cover h1 span{color:#0876df}.zsa-small-break{display:none}.zsa-cover-note{border-top:3px solid #eb674a;padding-top:16px}.zsa-cover-note b{font-size:14px;letter-spacing:.06em}.zsa-cover-note p{font-size:14px;color:#5a6d80;margin:14px 0 20px}.zsa-cover-note a{display:inline-flex;gap:20px;text-decoration:none;font-weight:700;font-size:13px}.zsa-cover-image{position:relative}.zsa-cover-image:before{position:absolute;content:"";z-index:2;left:0;top:0;width:24%;height:5px;background:#20b9d5}.zsa-main .ss-photo{position:relative;overflow:hidden;background:#d8e2e8}.zsa-main .ss-photo img{display:block;width:100%;height:auto}.zsa-main .ss-photo figcaption{position:absolute;right:0;bottom:0;padding:6px 12px;background:#071b33e8;color:#fff;font-size:10px;letter-spacing:.06em}.zsa-cover-image .ss-photo img{height:380px;object-fit:cover;object-position:50% 62%;transition:transform 1.2s}.zsa-cover-image:hover .ss-photo img{transform:scale(1.025)}.zsa-cover-index{display:grid;grid-template-columns:repeat(3,1fr);background:#071b33;color:white}.zsa-cover-index a{display:flex;align-items:center;gap:22px;padding:23px 26px;border-right:1px solid #496075;text-decoration:none;font-size:14px;font-weight:700;transition:background .2s}.zsa-cover-index a:last-child{border:0}.zsa-cover-index a:hover{background:#103551}.zsa-cover-index span{color:#68d7e8;font-size:11px}
.zsa-section-head{display:grid;grid-template-columns:150px minmax(0,1.35fr) minmax(240px,.8fr);gap:32px;align-items:start;margin-bottom:40px}.zsa-section-head .zsa-kicker{padding-top:8px;line-height:1.8}.zsa-section-head>p:last-child{font-size:14px;color:#607183}.zsa-compare{padding:102px 0 95px}.zsa-selector{display:flex;align-items:center;gap:12px;padding:0;margin:0 0 22px;border:0}.zsa-selector legend{float:left;margin-right:20px;padding:10px 0;font-size:14px;font-weight:700}.zsa-selector label{display:flex;align-items:center;gap:9px;border:1px solid #c4d3df;padding:10px 16px;font-size:13px;cursor:pointer;background:#fff}.zsa-selector input{accent-color:#0876df;width:16px;height:16px}.zsa-selector label:has(input:checked){background:#e6f6fa;border-color:#20b9d5}.zsa-matrix table{width:100%;border-collapse:collapse;table-layout:fixed;border-top:3px solid #071b33}.zsa-matrix th,.zsa-matrix td{text-align:left;padding:26px 22px;border-bottom:1px solid #c7d6df;border-right:1px solid #d5e0e8;vertical-align:top}.zsa-matrix thead th{background:#edf1f3;font-size:12px;letter-spacing:.06em;color:#566b7d}.zsa-matrix th:first-child{width:19%}.zsa-matrix th:last-child,.zsa-matrix td:last-child{border-right:0}.zsa-matrix tbody th{font-size:17px}.zsa-matrix tbody th span{display:block;font-size:10px;letter-spacing:.1em;color:#0876df;margin-bottom:16px}.zsa-matrix td{font-size:14px;line-height:1.9;color:#596c7d}.zsa-matrix tbody tr{transition:background .3s}.zsa-matrix tr.is-current{background:#e2f3f7}.zsa-matrix tr.is-current th{box-shadow:inset 4px 0 #20b9d5}.zsa-mobile-label{display:none}.zsa-selection-note{padding:19px 22px;background:#071b33;color:#dcecf5;font-size:13px;min-height:64px}.zsa-selection-note:before{content:"核对提示";color:#6dd9e8;margin-right:20px;font-size:11px}
.zsa-promo{margin:0;padding:24px 0;background:#eaf0f4}.zsa-promo>a{display:block;width:min(1200px,calc(100% - 64px));margin:auto}.zsa-promo picture,.zsa-promo img{display:block;width:100%}.zsa-promo img{height:auto;aspect-ratio:3/1;object-fit:contain}
.zsa-industries{padding:100px 0}.zsa-context-columns{display:grid;grid-template-columns:1.1fr 1fr;gap:72px;align-items:start}.zsa-context-goods .ss-photo img{aspect-ratio:4/3;object-fit:cover}.zsa-context-project{padding-top:44px}.zsa-context-project .ss-photo{margin-top:30px}.zsa-context-project .ss-photo img{aspect-ratio:3/2;object-fit:cover}.zsa-context-copy{padding:30px 0 0;border-top:1px solid #cfdbe6}.zsa-context-goods .zsa-context-copy{margin-top:26px}.zsa-number{font-size:11px;font-weight:800;letter-spacing:.12em;color:#0876df}.zsa-context-copy h3{font-size:32px;letter-spacing:-.03em;margin:17px 0 22px}.zsa-context-copy p{font-size:14px;color:#617283}.zsa-context-copy ul{padding:0;list-style:none;margin:25px 0 0}.zsa-context-copy li{position:relative;padding:13px 0 13px 19px;border-top:1px solid #d7e0e5;font-size:13px}.zsa-context-copy li:before{content:"";position:absolute;left:0;top:22px;width:5px;height:5px;background:#eb674a}
.zsa-handover{background:#071b33;color:#fff;padding:96px 0 76px}.zsa-handover .zsa-kicker{color:#68d7e8}.zsa-handover .zsa-section-head>p:last-child{color:#a8bfce}.zsa-handover-layout{display:grid;grid-template-columns:minmax(0,1.2fr) minmax(0,1fr);gap:40px;align-items:start}.zsa-handover .ss-photo img{aspect-ratio:5/4;object-fit:cover}.zsa-handover-files{border-top:1px solid #506277}.zsa-handover details{border-bottom:1px solid #506277}.zsa-handover summary{display:flex;align-items:center;gap:18px;padding:23px 0;cursor:pointer;list-style:none;font-size:17px;font-weight:700}.zsa-handover summary::-webkit-details-marker{display:none}.zsa-handover summary span{color:#6cdae8;font-size:11px}.zsa-handover summary b{font-size:21px;margin-left:auto;font-weight:400;transition:transform .2s}.zsa-handover details[open] summary b{transform:rotate(45deg)}.zsa-handover details p{padding:0 12px 24px 32px;color:#a9bfce;font-size:13px}.zsa-handover-note{border-top:1px solid #425569;padding-top:24px;margin-top:38px!important;color:#a8bfce;font-size:13px}
.zsa-agreement{padding:94px 0}.zsa-agreement .zsa-section-head{grid-template-columns:150px 1fr}.zsa-agreement-lines{border-top:2px solid #071b33}.zsa-agreement-lines article{display:grid;grid-template-columns:180px 1fr;gap:30px;border-bottom:1px solid #cfdbe6;padding:27px 0}.zsa-agreement-lines b{font-size:17px}.zsa-agreement-lines p{font-size:14px;color:#607183;max-width:780px}.zsa-text-link{display:inline-flex;align-items:center;gap:25px;text-decoration:none;font-size:13px;font-weight:700;padding-bottom:6px;border-bottom:1px solid #0876df}.zsa-agreement>.zsa-text-link{margin-top:27px}.zsa-text-link span{color:#0876df}.zsa-reading{padding:78px 0;background:#edf2f5}.zsa-reading-head{display:flex;align-items:end;justify-content:space-between;gap:35px;margin-bottom:35px}.zsa-reading h2{font-size:34px}.zsa-article-lines{counter-reset:zsa-article;border-top:1px solid #9cb0c1}.zsa-article-lines a{display:grid;grid-template-columns:45px 1fr 90px;gap:20px;align-items:center;padding:24px 0;border-bottom:1px solid #c7d4de;text-decoration:none;transition:background .2s,padding .2s}.zsa-article-lines a:hover{background:#fff;padding-inline:16px}.zsa-article-index:before{counter-increment:zsa-article;content:counter(zsa-article,decimal-leading-zero);font-size:11px;color:#0876df}.zsa-article-lines h3{font-size:18px;font-weight:650}.zsa-read-label{font-size:11px;white-space:nowrap}.zsa-read-label i{font-style:normal;margin-left:8px;color:#0876df}.zsa-reading-note{font-size:12px;color:#607183;margin-top:24px!important}
.zsa-faq{display:grid;grid-template-columns:.7fr 1.3fr;gap:75px;padding:92px 0}.zsa-faq details{border-bottom:1px solid #ccd8e1}.zsa-faq details:first-child{border-top:1px solid #ccd8e1}.zsa-faq summary{display:flex;gap:20px;justify-content:space-between;padding:24px 0;list-style:none;font-size:16px;cursor:pointer}.zsa-faq summary::-webkit-details-marker{display:none}.zsa-faq summary b{font-weight:400;transition:transform .2s}.zsa-faq details[open] summary b{transform:rotate(45deg)}.zsa-faq details p{font-size:14px;color:#607183;padding:0 22px 24px 0}.zsa-ending{padding:72px 0;background:#dceef3}.zsa-ending .zsa-wrap{display:grid;grid-template-columns:1.3fr 1fr;gap:18px 70px}.zsa-ending .zsa-kicker{grid-column:1/-1;margin-bottom:0!important}.zsa-ending h2{font-size:37px;grid-row:2/4}.zsa-ending p:not(.zsa-kicker){font-size:13px;color:#536d7e}.zsa-ending a{font-size:14px;text-decoration:none;font-weight:700}.zsa-ending a span{margin-left:28px;color:#0876df}
@media(max-width:980px){body.service-accounting{padding-top:78px}.zsa-cover-head{gap:35px;grid-template-columns:1.3fr .9fr}.zsa-cover h1{font-size:44px}.zsa-section-head{grid-template-columns:1.2fr 1fr;gap:22px}.zsa-section-head .zsa-kicker{grid-column:1/-1;margin-bottom:0!important}.zsa-context-columns{gap:38px}.zsa-handover-layout{grid-template-columns:1fr 1fr;gap:28px}.zsa-faq{gap:35px}.zsa-agreement .zsa-section-head{grid-template-columns:1fr}.zsa-reading-head{align-items:start;flex-direction:column;gap:22px}}
@media(max-width:780px){body.service-accounting{padding-top:72px}.zsa-main [id]{scroll-margin-top:94px}.zsa-wrap{width:calc(100% - 40px)}.zsa-cover-head{grid-template-columns:1fr;gap:24px}.zsa-cover{padding-top:23px}.zsa-crumb{margin-bottom:28px}.zsa-cover h1{font-size:clamp(35px,7vw,46px)}.zsa-cover-note{max-width:540px}.zsa-cover-index a{padding:18px 14px;gap:10px;font-size:12px}.zsa-cover-image .ss-photo img{height:320px}.zsa-section-head{grid-template-columns:1fr}.zsa-main h2{font-size:34px}.zsa-compare,.zsa-industries,.zsa-handover,.zsa-agreement,.zsa-faq{padding-top:68px;padding-bottom:68px}.zsa-selector{flex-wrap:wrap;gap:8px}.zsa-selector legend{float:none;width:100%;padding:0;margin:0 0 14px}.zsa-selector label{padding:9px 12px}.zsa-matrix th,.zsa-matrix td{padding:19px 12px}.zsa-context-columns{gap:30px}.zsa-context-copy h3{font-size:27px}.zsa-handover-layout{grid-template-columns:1fr}.zsa-handover .ss-photo img{aspect-ratio:3/2}.zsa-handover summary{padding:20px 0}.zsa-agreement-lines article{grid-template-columns:130px 1fr;gap:15px}.zsa-faq{grid-template-columns:1fr}.zsa-ending .zsa-wrap{grid-template-columns:1fr;gap:20px}.zsa-ending h2{grid-row:auto}.zsa-ending{padding:55px 0}.zsa-article-lines h3{font-size:16px}}
@media(max-width:680px){.zsa-promo{padding:16px 0}.zsa-promo>a{width:calc(100% - 40px)}.zsa-promo img{aspect-ratio:750/920}.zsa-context-columns{grid-template-columns:1fr;gap:46px}.zsa-context-project{padding-top:0;display:flex;flex-direction:column}.zsa-context-project .ss-photo{order:-1;margin-top:0;margin-bottom:26px}.zsa-context-copy{padding-top:22px}.zsa-cover-image .ss-photo img{height:auto;aspect-ratio:3/2}.zsa-cover-index{grid-template-columns:1fr}.zsa-cover-index a{border-right:0;border-bottom:1px solid #496075;padding:15px 20px}.zsa-cover-index a span{min-width:24px}.zsa-matrix table,.zsa-matrix tbody{display:block}.zsa-matrix thead{position:absolute;width:1px;height:1px;overflow:hidden;clip:rect(0,0,0,0)}.zsa-matrix tr{display:grid;grid-template-columns:1fr;padding:0 17px;border-bottom:1px solid #b6cad8}.zsa-matrix th:first-child{width:auto}.zsa-matrix th,.zsa-matrix td{display:block;border-right:0}.zsa-matrix tbody th{display:flex;gap:18px;align-items:center;padding:19px 0;border-bottom:1px solid #c7d6df}.zsa-matrix tbody th span{margin:0}.zsa-matrix td{display:grid;grid-template-columns:70px 1fr;gap:15px;font-size:13px;padding:17px 0;border-bottom:1px solid #d7e1e7}.zsa-matrix td:last-child{border-bottom:0}.zsa-mobile-label{display:block;font-size:11px;color:#647e90}.zsa-matrix tr.is-current th{box-shadow:none}.zsa-matrix tr.is-current{box-shadow:inset 4px 0 #20b9d5}.zsa-selection-note{padding:20px 17px;font-size:12px}.zsa-selection-note:before{display:block;margin:0 0 8px}.zsa-section-head{margin-bottom:28px}.zsa-agreement-lines article{grid-template-columns:1fr;gap:10px}.zsa-article-lines a{grid-template-columns:28px 1fr;gap:14px;padding:22px 0}.zsa-read-label{grid-column:2;color:#62788a}.zsa-reading{padding:58px 0}.zsa-reading h2{font-size:30px}.zsa-selector label{font-size:12px;padding:10px}.zsa-small-break{display:block}.zsa-cover h1{font-size:37px}.zsa-cover-head{padding-bottom:28px}.ss-top{right:14px;bottom:15px;width:42px;height:42px}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}.zsa-main *,.zsa-main *:before,.ss-top{transition:none!important;animation:none!important}.zsa-cover-image:hover .ss-photo img{transform:none}}