.first-guide-cra-support__visual figcaption {
  position: absolute;
  right: 18px;
  bottom: 18px;
  padding: 8px 12px;
  color: var(--navy);
  background: rgba(255, 255, 255, 0.9);
  font-size: var(--font-size-caption);
  font-weight: 600;
}

.lower-hero--first-guide {
  background: linear-gradient(
    110deg,
    #ffffff 0 50%,
    var(--brand-pale) 50% 100%
  );
}

.first-guide-purpose-list {
  display: flex;
  align-items: stretch;
  gap: 22px;
}

.first-guide-purpose-card {
  width: calc((100% - 44px) / 3);
  min-height: 350px;
  padding: 28px;
  position: relative;
  border: 1px solid var(--border);
  background: #ffffff;
}

.first-guide-purpose-card__number {
  position: absolute;
  top: 22px;
  right: 22px;
  color: #d7c9c0;
  font-size: var(--font-size-label);
  font-weight: 700;
}

.first-guide-purpose-card__icon {
  width: 68px;
  height: 68px;
  margin-bottom: 30px;
  border: 1px solid #e8b48d;
  border-radius: 50%;
  display: flex;
  align-items: center;
  justify-content: center;
  color: var(--brand);
  background: var(--brand-pale);
}

.first-guide-purpose-card__icon svg {
  width: 38px;
  height: 38px;
}

.first-guide-purpose-card h3 {
  margin: 0 0 14px;
  font-size: var(--font-size-card-title);
  line-height: 1.65;
}

.first-guide-purpose-card p {
  margin: 0;
  color: var(--ink-soft);
  font-size: var(--font-size-body-small);
}

.first-guide-eligibility-layout {
  display: flex;
  align-items: flex-start;
  gap: 78px;
}

.first-guide-eligibility-main {
  width: calc(65% - 39px);
}

.check-card-list {
  margin: 0;
  padding: 0;
  display: flex;
  flex-wrap: wrap;
  gap: 14px;
  list-style: none;
}

.check-card-list li {
  width: calc((100% - 14px) / 2);
  min-height: 170px;
  padding: 26px 24px 24px 54px;
  position: relative;
  border: 1px solid var(--border);
  background: #ffffff;
}

.check-card-list li::before {
  content: "✓";
  position: absolute;
  top: 25px;
  left: 23px;
  width: 22px;
  height: 22px;
  border-radius: 50%;
  display: flex;
  align-items: center;
  justify-content: center;
  color: #ffffff;
  background: var(--brand);
  font-size: var(--font-size-small);
  font-weight: 700;
}

.check-card-list strong, .check-card-list span {
  display: block;
}

.check-card-list strong {
  margin-bottom: 8px;
  font-size: var(--font-size-ui);
}

.check-card-list span {
  color: var(--ink-soft);
  font-size: var(--font-size-label);
  line-height: 1.75;
}

.first-guide-consult-card {
  width: calc(35% - 39px);
  padding: 36px;
  color: #ffffff;
  background: var(--navy);
  box-shadow: 18px 18px 0 var(--brand-soft);
}

.first-guide-consult-card .section-label {
  color: #ffc69b;
}

.first-guide-consult-card h3 {
  margin: 0 0 16px;
  font-size: var(--font-size-heading-xs);
  line-height: 1.6;
}

.first-guide-consult-card > p {
  margin: 0;
  color: rgba(255, 255, 255, 0.76);
  font-size: var(--font-size-body-small);
}

.first-guide-consult-card ul {
  margin: 24px 0;
  padding: 18px 0;
  border-top: 1px solid rgba(255, 255, 255, 0.18);
  border-bottom: 1px solid rgba(255, 255, 255, 0.18);
  list-style: none;
}

.first-guide-consult-card li {
  padding: 5px 0 5px 20px;
  position: relative;
  font-size: var(--font-size-small);
}

.first-guide-consult-card li::before {
  content: "−";
  position: absolute;
  left: 0;
  color: #ffc69b;
}

.first-guide-consult-card .first-guide-consult-card__note {
  margin-bottom: 22px;
  font-size: var(--font-size-label);
}

.first-guide-consult-card .button {
  width: 100%;
}

.comparison-scroll {
  overflow-x: auto;
  border: 1px solid var(--border);
  background: #ffffff;
}

.service-comparison {
  width: 100%;
  min-width: 830px;
  border-collapse: collapse;
  table-layout: fixed;
}

.service-comparison th, .service-comparison td {
  padding: 22px 20px;
  border-right: 1px solid var(--border);
  border-bottom: 1px solid var(--border);
  text-align: left;
  vertical-align: top;
  font-size: var(--font-size-small);
  line-height: 1.7;
}

.service-comparison tr:last-child th, .service-comparison tr:last-child td {
  border-bottom: 0;
}

.service-comparison th:last-child, .service-comparison td:last-child {
  border-right: 0;
}

.service-comparison thead th {
  color: #ffffff;
  background: var(--navy);
  font-size: var(--font-size-body-small);
}

.service-comparison thead th:first-child {
  width: 18%;
}

.service-comparison tbody th {
  background: var(--surface-alt);
  font-weight: 700;
}

.service-comparison .service-comparison__featured {
  background: var(--brand-pale);
}

.service-comparison thead .service-comparison__featured {
  color: #ffffff;
  background: var(--brand);
}

.table-caption {
  margin: 14px 0 0;
  color: var(--ink-soft);
  font-size: var(--font-size-caption);
}

.fee-card-list {
  display: flex;
  align-items: stretch;
  gap: 18px;
}

.fee-card {
  width: calc((100% - 36px) / 3);
  min-height: 340px;
  padding: 34px 30px;
  border: 1px solid rgba(255, 255, 255, 0.2);
  display: flex;
  flex-direction: column;
  background: rgba(255, 255, 255, 0.05);
}

.fee-card--featured {
  color: var(--ink);
  border-color: #ffffff;
  background: #ffffff;
}

.fee-card__label {
  margin: 0 0 26px;
  color: #ffc69b;
  font-size: var(--font-size-label);
  font-weight: 700;
  letter-spacing: 0.15em;
}

.fee-card--featured .fee-card__label {
  color: var(--brand-dark);
}

.fee-card h3 {
  margin: 0 0 16px;
  font-size: var(--font-size-card-title);
  line-height: 1.65;
}

.fee-card > p:not(.fee-card__label) {
  margin: 0 0 24px;
  color: rgba(255, 255, 255, 0.72);
  font-size: var(--font-size-small);
}

.fee-card--featured > p:not(.fee-card__label) {
  color: var(--ink-soft);
}

.fee-card > span {
  margin-top: auto;
  padding-top: 16px;
  border-top: 1px solid rgba(255, 255, 255, 0.18);
  color: #ffffff;
  font-size: var(--font-size-label);
  font-weight: 600;
}

.fee-card--featured > span {
  border-top-color: var(--border);
  color: var(--brand-dark);
}

.guide-process-list {
  margin: 0;
  padding: 0;
  display: flex;
  align-items: stretch;
  list-style: none;
}

.guide-process-item {
  width: 20%;
  min-height: 295px;
  padding: 34px 22px 28px;
  position: relative;
  border-top: 1px solid var(--border);
  border-bottom: 1px solid var(--border);
  border-left: 1px solid var(--border);
  text-align: center;
  background: #ffffff;
}

.guide-process-item:last-child {
  border-right: 1px solid var(--border);
}

.guide-process-item + .guide-process-item::before {
  content: "";
  position: absolute;
  z-index: 2;
  top: 50%;
  left: -7px;
  width: 13px;
  height: 13px;
  border-top: 1px solid var(--brand);
  border-right: 1px solid var(--brand);
  background: #ffffff;
  transform: translateY(-50%) rotate(45deg);
}

.guide-process-item__number {
  position: absolute;
  top: 14px;
  right: 15px;
  color: #d4c8c0;
  font-size: var(--font-size-caption);
  font-weight: 700;
}

.guide-process-item__icon {
  width: 58px;
  height: 58px;
  margin: 8px auto 22px;
  border-radius: 50%;
  display: flex;
  align-items: center;
  justify-content: center;
  color: #ffffff;
  background: var(--brand);
  font-size: var(--font-size-body-large);
  font-weight: 700;
}

.guide-process-item h3 {
  margin: 0 0 11px;
  font-size: var(--font-size-ui);
}

.guide-process-item p {
  margin: 0;
  color: var(--ink-soft);
  font-size: var(--font-size-label);
  line-height: 1.75;
}

.first-guide-cra-support__layout {
  display: flex;
  align-items: center;
  gap: 78px;
}

.first-guide-cra-support__visual {
  width: calc(50% - 39px);
  margin: 0;
  position: relative;
}

.first-guide-cra-support__visual img {
  width: 100%;
  aspect-ratio: 4 / 3;
  object-fit: cover;
}

.first-guide-cra-support__content {
  width: calc(50% - 39px);
}

.first-guide-cra-support__content h2 {
  margin: 0 0 20px;
  font-size: var(--font-size-content-heading-compact);
  font-weight: 600;
  line-height: 1.5;
  letter-spacing: 0.07em;
}

.first-guide-cra-support__content > p:not(.section-label) {
  margin: 0;
  color: var(--ink-soft);
}

.first-guide-misunderstanding-layout {
  display: flex;
  align-items: flex-start;
  gap: 80px;
}

.first-guide-misunderstanding-layout__intro {
  width: calc(38% - 40px);
  margin-bottom: 0;
  position: sticky;
  top: 24px;
}

.misunderstanding-list {
  width: calc(62% - 40px);
}

.misunderstanding-list details {
  border-top: 1px solid var(--border);
}

.misunderstanding-list details:last-child {
  border-bottom: 1px solid var(--border);
}

.misunderstanding-list summary {
  min-height: 90px;
  padding: 24px 54px 24px 0;
  position: relative;
  display: flex;
  align-items: center;
  gap: 14px;
  cursor: pointer;
  list-style: none;
  font-size: var(--font-size-ui);
  font-weight: 600;
}

.misunderstanding-list summary::-webkit-details-marker {
  display: none;
}

.misunderstanding-list summary span {
  color: var(--brand);
  font-size: var(--font-size-body);
  font-weight: 700;
}

.misunderstanding-list summary::after {
  content: "+";
  position: absolute;
  right: 10px;
  top: 50%;
  width: 30px;
  height: 30px;
  border: 1px solid var(--border);
  border-radius: 50%;
  display: flex;
  align-items: center;
  justify-content: center;
  color: var(--brand-dark);
  transform: translateY(-50%);
}

.misunderstanding-list details[open] summary::after {
  content: "−";
  color: #ffffff;
  border-color: var(--brand);
  background: var(--brand);
}

.misunderstanding-list details > div {
  padding: 0 48px 26px 42px;
}

.misunderstanding-list details p {
  margin: 0;
  color: var(--ink-soft);
  font-size: var(--font-size-body-small);
}

@media (max-width: 1180px) {
  .first-guide-eligibility-layout, .first-guide-cra-support__layout {
    gap: 50px;
  }
  .first-guide-eligibility-main {
    width: calc(64% - 25px);
  }
  .first-guide-consult-card {
    width: calc(36% - 25px);
  }
  .first-guide-cra-support__visual, .first-guide-cra-support__content {
    width: calc(50% - 25px);
  }
  .guide-process-list {
    flex-wrap: wrap;
    gap: 18px;
  }
  .guide-process-item {
    width: calc((100% - 36px) / 3);
    border: 1px solid var(--border);
  }
  .guide-process-item + .guide-process-item::before {
    display: none;
  }
}

@media (max-width: 900px) {
  .lower-hero--first-guide {
    background: var(--brand-pale);
  }
  .first-guide-purpose-list, .fee-card-list {
    flex-wrap: wrap;
  }
  .first-guide-purpose-card, .fee-card {
    width: calc((100% - 22px) / 2);
  }
  .first-guide-eligibility-layout, .first-guide-cra-support__layout, .first-guide-misunderstanding-layout {
    flex-direction: column;
  }
  .first-guide-eligibility-main, .first-guide-consult-card, .first-guide-cra-support__visual, .first-guide-cra-support__content, .first-guide-misunderstanding-layout__intro, .misunderstanding-list {
    width: 100%;
  }
  .first-guide-misunderstanding-layout__intro {
    position: static;
  }
  .first-guide-consult-card {
    max-width: 620px;
  }
  .first-guide-cra-support__layout {
    align-items: stretch;
  }
}

@media (max-width: 640px) {
  .first-guide-purpose-list, .fee-card-list, .guide-process-list {
    flex-direction: column;
  }
  .first-guide-purpose-card, .fee-card, .guide-process-item {
    width: 100%;
  }
  .first-guide-purpose-card {
    min-height: 0;
  }
  .first-guide-eligibility-layout {
    gap: 42px;
  }
  .check-card-list {
    flex-direction: column;
  }
  .check-card-list li {
    width: 100%;
    min-height: 0;
  }
  .first-guide-consult-card {
    padding: 30px 24px;
    box-shadow: 10px 10px 0 var(--brand-soft);
  }
  .comparison-scroll {
    margin-right: -16px;
  }
  .fee-card {
    min-height: 0;
  }
  .guide-process-list {
    gap: 14px;
  }
  .guide-process-item {
    min-height: 0;
    padding: 26px 24px;
    text-align: left;
  }
  .guide-process-item__icon {
    margin: 0 18px 0 0;
    float: left;
  }
  .guide-process-item h3, .guide-process-item p {
    margin-left: 76px;
  }
  .first-guide-cra-support__layout, .first-guide-misunderstanding-layout {
    gap: 42px;
  }
  .first-guide-cra-support__content h2 {
    font-size: var(--font-size-heading-mobile);
  }
  .misunderstanding-list summary {
    min-height: 78px;
    padding-right: 46px;
    font-size: var(--font-size-body-small);
  }
  .misunderstanding-list details > div {
    padding: 0 18px 22px 34px;
  }
}