/* 公的融資！事業計画書パック（jigyokeikaku.net）2026-11-07 書き直し・同日 仕上げ */
:root{--ink:#1f2a36;--ink2:#4f5a68;--navy:#1c3149;--navy2:#2b4766;--gold:#a8742f;--gold2:#c9a063;--gold3:#efe2cb;--buy:#9c4a23;--buy2:#b8582b;--bg:#fbfaf7;--cream:#f4efe6;--line:#e3ddd1;--white:#fff;--serif:"Noto Serif JP","Hiragino Mincho ProN",serif;--sans:"Noto Sans JP","Hiragino Kaku Gothic ProN",sans-serif;--it:"Cormorant Garamond",serif}
*{box-sizing:border-box}
html{-webkit-text-size-adjust:100%;scroll-behavior:smooth;scroll-padding-top:72px}
body{margin:0;background:var(--bg);color:var(--ink);font-family:var(--sans);font-size:16px;line-height:1.95;letter-spacing:.03em}
img{max-width:100%;height:auto;display:block}
a{color:var(--navy2)}
p,li,td,dd{text-align:justify;text-justify:inter-character}
.jk-skip{position:absolute;left:-999px}.jk-skip:focus{left:8px;top:8px;background:#fff;padding:8px;z-index:99}
h1,h2,h3{font-family:var(--serif);font-weight:600;line-height:1.5;color:var(--navy);margin:0}
/* 頭 */
.jk-header{background:rgba(255,255,255,.96);backdrop-filter:blur(6px);border-bottom:1px solid var(--line);position:sticky;top:0;z-index:20}
.jk-header__in{max-width:1160px;margin:0 auto;padding:10px 24px;display:flex;align-items:center;gap:24px}
.jk-logo{display:flex;align-items:center;gap:10px;text-decoration:none;color:var(--navy);min-width:0;margin-right:auto}
.jk-logo__mark{flex:none;width:36px;height:36px;display:grid;place-items:center;background:var(--navy);color:#fff;font-family:var(--it);font-style:italic;font-size:23px;border-bottom:3px solid var(--gold)}
.jk-logo__text{font-family:var(--serif);font-weight:700;font-size:16px;line-height:1.3;white-space:nowrap}
.jk-logo__text small{display:block;font-family:var(--sans);font-weight:500;font-size:11px;color:var(--ink2);letter-spacing:.04em}
.jk-gnav{display:flex;gap:22px;font-size:14px;font-weight:500}
.jk-gnav a{color:var(--ink);text-decoration:none;padding:6px 0;border-bottom:1px solid transparent;white-space:nowrap}
.jk-gnav a:hover{border-bottom-color:var(--gold)}
.jk-btn{display:inline-flex;align-items:center;justify-content:center;gap:10px;text-decoration:none;font-weight:700;border-radius:3px;white-space:nowrap;letter-spacing:.06em}
.jk-btn--head{flex:none;background:var(--buy);color:#fff;padding:9px 18px;font-size:14px}
.jk-btn--buy{background:linear-gradient(180deg,var(--buy2),var(--buy));color:#fff;padding:17px 28px;font-size:18px;width:100%;box-shadow:0 3px 0 #6e3216}
.jk-btn--buy span{transition:transform .2s}
.jk-btn--buy:hover span{transform:translateX(4px)}
.jk-btn--buy:hover,.jk-btn--head:hover{filter:brightness(1.07)}
/* 最初の画面 */
.jk-hero{position:relative;overflow:hidden;background:linear-gradient(180deg,#fff,var(--bg));border-bottom:1px solid var(--line)}
.jk-hero::before{content:"";position:absolute;inset:0;background-image:radial-gradient(rgba(28,49,73,.07) 1px,transparent 1px);background-size:18px 18px;mask-image:linear-gradient(90deg,transparent 40%,#000 75%);-webkit-mask-image:linear-gradient(90deg,transparent 40%,#000 75%);pointer-events:none}
.jk-hero__in{position:relative;max-width:1160px;margin:0 auto;padding:56px 24px 52px;display:grid;grid-template-columns:minmax(0,1.12fr) minmax(0,.88fr);gap:56px;align-items:center}
.jk-eyebrow{display:flex;align-items:center;flex-wrap:wrap;gap:10px;margin:0 0 16px;font-size:14px;font-weight:700;color:var(--gold);letter-spacing:.1em}
.jk-eyebrow__line{width:32px;height:1px;background:var(--gold)}
.jk-eyebrow__ver{padding:1px 12px;border:1px solid var(--gold);border-radius:20px;font-size:12px;letter-spacing:.05em}
.jk-hero__title{font-size:clamp(30px,4.3vw,48px);letter-spacing:.05em;line-height:1.42;margin-bottom:20px}
.jk-hero__title em{font-style:normal;background:linear-gradient(transparent 68%,var(--gold3) 68%)}
.jk-hero__lead{margin:0 0 18px;color:var(--ink2)}
.jk-checks{list-style:none;margin:0 0 24px;padding:0;display:grid;gap:6px}
.jk-checks li{position:relative;padding-left:28px;font-size:15px;line-height:1.7;text-align:left}
.jk-checks li::before{content:"";position:absolute;left:2px;top:.42em;width:14px;height:8px;border-left:2px solid var(--gold);border-bottom:2px solid var(--gold);transform:rotate(-45deg)}
.jk-checks b{color:var(--navy)}
.jk-price{background:var(--white);border:1px solid var(--line);border-top:3px solid var(--navy);padding:22px 24px;border-radius:3px;box-shadow:0 10px 24px rgba(28,49,73,.06)}
.jk-price__num{margin:0 0 14px;font-family:var(--serif);color:var(--navy);display:flex;align-items:baseline;gap:6px;flex-wrap:wrap}
.jk-price__num span{font-family:var(--sans);font-size:13px;color:var(--ink2);margin-right:6px;padding:1px 8px;border:1px solid var(--line)}
.jk-price__num b{font-size:42px;line-height:1;letter-spacing:.02em}
.jk-price__num small{font-size:13px;color:var(--ink2);font-family:var(--sans)}
.jk-price__pay{margin:12px 0 0;font-size:13px;color:var(--ink2);line-height:1.75}
.jk-stack{position:relative;padding:18px 18px 26px 0}
.jk-sheet{position:absolute;background:#fff;border:1px solid var(--line)}
.jk-sheet--back{inset:0 0 8px 40px;transform:rotate(4deg);background:var(--cream)}
.jk-sheet--mid{inset:8px 8px 14px 20px;transform:rotate(1.6deg)}
.jk-doc{position:relative;background:#fff;border:1px solid var(--line);box-shadow:0 14px 34px rgba(28,49,73,.13);padding:28px 26px 32px;transform:rotate(-1.4deg)}
.jk-doc__tag{position:absolute;top:-12px;left:18px;margin:0;background:var(--navy);color:#fff;font-size:12px;padding:2px 12px;letter-spacing:.08em}
.jk-doc__t{margin:4px 0 16px;text-align:center;font-family:var(--serif);font-size:22px;letter-spacing:.45em;color:var(--navy);border-bottom:2px solid var(--navy);padding-bottom:8px}
.jk-doc dl{margin:0;border-top:1px solid var(--line)}
.jk-doc dl div{display:grid;grid-template-columns:7.6em 1fr;border-bottom:1px solid var(--line);font-size:13px;line-height:1.6}
.jk-doc dt{background:var(--cream);padding:9px 10px;font-weight:700;color:var(--navy);display:flex;align-items:center;gap:6px}
.jk-doc dt i{font-family:var(--it);font-size:17px;color:var(--gold);font-weight:600}
.jk-doc dd{margin:0;padding:9px 10px;text-align:left}
.jk-doc dd span{color:#b8b0a2}
.jk-doc__sticker{position:absolute;right:-16px;bottom:-22px;margin:0;width:100px;height:100px;border-radius:50%;background:var(--gold);color:#fff;display:grid;place-items:center;text-align:center;font-family:var(--serif);font-weight:700;font-size:14px;line-height:1.45;transform:rotate(8deg);box-shadow:0 0 0 4px #fff,0 6px 14px rgba(0,0,0,.16)}
/* 数字の帯 */
.jk-facts{list-style:none;margin:0;padding:0;background:var(--navy);display:grid;grid-template-columns:repeat(4,1fr)}
.jk-facts li{padding:22px 12px 20px;text-align:center;color:#d6dee8;border-right:1px solid rgba(255,255,255,.12);font-size:13px;line-height:1.5}
.jk-facts li:last-child{border-right:0}
.jk-facts b{display:block;font-family:var(--serif);font-size:32px;color:#fff;line-height:1.2;margin-bottom:4px}
.jk-facts small{font-size:14px;margin-left:2px;color:var(--gold2)}
/* 節 */
.jk-body{max-width:980px;margin:0 auto;padding:0 24px}
.jk-band{padding:64px 0 60px;background:#fff;border-bottom:1px solid var(--line)}
.jk-band--cream{background:var(--cream);border-top:1px solid var(--line)}
.jk-sec{padding:72px 0 8px}
.jk-body>.jk-sec:last-child{padding-bottom:72px}
.jk-head{display:flex;align-items:flex-end;gap:18px;margin:0 0 26px;padding-bottom:16px;border-bottom:1px solid var(--line);position:relative}
.jk-head::after{content:"";position:absolute;left:0;bottom:-1px;width:64px;height:2px;background:var(--gold)}
.jk-head__no{flex:none;font-family:var(--it);font-style:italic;font-weight:600;font-size:56px;line-height:.85;color:var(--gold2)}
.jk-en{margin:0 0 2px;font-family:var(--it);font-style:italic;font-size:18px;color:var(--gold);line-height:1.2;letter-spacing:.04em}
.jk-head h2{font-size:clamp(22px,3vw,30px);letter-spacing:.04em}
.jk-h3{font-size:19px;margin:34px 0 10px;padding-left:14px;border-left:3px solid var(--gold)}
.jk-sec p,.jk-band p{margin:0 0 16px}
.jk-small{font-size:13px;color:var(--ink2);line-height:1.8}
/* こんな方に */
.jk-for{list-style:none;margin:0;padding:0;display:grid;grid-template-columns:repeat(3,1fr);gap:14px}
.jk-for li{position:relative;background:var(--bg);border:1px solid var(--line);padding:18px 18px 18px 50px;font-size:15px;line-height:1.75;text-align:left}
.jk-for li::before{content:"";position:absolute;left:18px;top:50%;width:18px;height:18px;margin-top:-9px;border-radius:50%;background:var(--navy)}
.jk-for li::after{content:"";position:absolute;left:23px;top:50%;width:8px;height:4px;margin-top:-4px;border-left:2px solid #fff;border-bottom:2px solid #fff;transform:rotate(-45deg)}
.jk-for b{color:var(--navy)}
/* 表 */
.jk-table-wrap{overflow-x:auto;margin:0 0 18px}
.jk-table{width:100%;border-collapse:collapse;background:#fff;border:1px solid var(--line)}
.jk-table th,.jk-table td{border-bottom:1px solid var(--line);padding:14px 18px;vertical-align:top;line-height:1.75}
.jk-table th{width:10em;background:var(--cream);text-align:left;color:var(--navy);font-weight:700;font-family:var(--serif)}
.jk-change,.jk-vs{border:1px solid var(--line);background:#fff;margin:0 0 20px}
.jk-change__row,.jk-vs__row{display:grid;grid-template-columns:8.5em 1fr 1fr;border-bottom:1px solid var(--line)}
.jk-change__row:last-child,.jk-vs__row:last-child{border-bottom:0}
.jk-change__row>span,.jk-vs__row>span{padding:13px 16px;line-height:1.7;font-size:15px}
.jk-change__row>span:first-child,.jk-vs__row>span:first-child{background:var(--cream);font-weight:700;color:var(--navy);font-family:var(--serif)}
.jk-change__row>span:nth-child(2),.jk-vs__row>span:nth-child(2){color:var(--ink2)}
.jk-change__row>span:nth-child(3),.jk-vs__row>span:nth-child(3){background:#fbf7ef;border-left:1px solid var(--line)}
.jk-change__row b{color:var(--buy)}
.jk-change__row--head>span,.jk-vs__row--head>span{font-size:13px!important;font-weight:700;padding:10px 16px!important;background:var(--navy)!important;color:#fff!important;font-family:var(--sans)!important;letter-spacing:.08em}
.jk-change__row--head>span:nth-child(3),.jk-vs__row--head>span:nth-child(3){background:var(--gold)!important}
.jk-note{background:#fff;border:1px solid var(--line);border-left:4px solid var(--gold);padding:16px 20px}
.jk-note p{margin:0 0 8px}.jk-note p:last-child{margin:0}
.jk-note__src{font-size:13px;color:var(--ink2)}
/* 9つの項目 */
.jk-items{list-style:none;margin:0;padding:0;border-top:1px solid var(--line)}
.jk-items>li{display:grid;grid-template-columns:64px 1fr;gap:18px;padding:20px 0;border-bottom:1px solid var(--line)}
.jk-items__no{font-family:var(--it);font-style:italic;font-weight:600;font-size:40px;line-height:1;color:var(--gold);text-align:center;padding-top:2px}
.jk-items h3{font-size:18px;margin-bottom:4px}
.jk-items__what{margin:0 0 6px!important;color:var(--ink2);font-size:15px}
.jk-items__ex{margin:0!important;background:#fff;border:1px solid var(--line);padding:10px 14px;font-size:15px;line-height:1.85}
.jk-items__ex b{display:inline-block;margin-right:10px;padding:0 8px;background:var(--navy);color:#fff;font-size:12px;letter-spacing:.08em;vertical-align:1px}
/* 実例 */
.jk-cats{display:grid;grid-template-columns:repeat(3,1fr);gap:18px;margin:6px 0 16px}
.jk-cat{background:#fff;border:1px solid var(--line);border-top:3px solid var(--navy);padding:18px 20px;display:flex;flex-direction:column}
.jk-cat h3{font-size:18px;display:flex;align-items:baseline;justify-content:space-between;gap:8px}
.jk-cat h3 small{font-family:var(--it);font-style:italic;font-size:17px;color:var(--gold);font-weight:600}
.jk-cat__pt{margin:4px 0 10px!important;font-size:13px;line-height:1.7;color:var(--ink2);padding-bottom:10px;border-bottom:1px solid var(--line);text-align:left!important}
.jk-cat ul{list-style:none;margin:0;padding:0}
.jk-cat li{display:flex;justify-content:space-between;gap:10px;border-bottom:1px dotted var(--line);padding:7px 0;font-size:14px;line-height:1.6;text-align:left}
.jk-cat li:last-child{border-bottom:0}
.jk-cat li b{flex:none;color:var(--gold);font-family:var(--serif);font-weight:600}
/* 書式 */
.jk-forms{display:grid;grid-template-columns:repeat(2,1fr);gap:16px;margin-bottom:14px}
.jk-form{background:#fff;border:1px solid var(--line);padding:20px 22px}
.jk-form--main{grid-column:1/-1;border:2px solid var(--navy);position:relative}
.jk-form--main::after{content:"いちばん最初に";position:absolute;top:-1px;right:-1px;background:var(--navy);color:#fff;font-size:12px;padding:3px 12px;letter-spacing:.08em}
.jk-form--wide{grid-column:1/-1}
.jk-form h3{margin:8px 0 6px;font-size:18px}
.jk-form p{margin:0!important;font-size:15px}
.jk-ft{display:inline-block;background:#2b5797;color:#fff;font-size:12px;font-weight:700;padding:1px 10px;border-radius:2px;letter-spacing:.05em}
.jk-ft--ppt{background:#c4511f}.jk-ft--xls{background:#1f7244}
.jk-tags{list-style:none;margin:12px 0 0;padding:0;display:flex;flex-wrap:wrap;gap:8px}
.jk-tags li{font-size:13px;padding:3px 12px;background:var(--cream);border:1px solid var(--line);border-radius:20px;line-height:1.6}
/* 準備 */
.jk-prep{list-style:none;margin:0;padding:0;display:grid;grid-template-columns:repeat(3,1fr);gap:16px;counter-reset:prep}
.jk-prep li{background:#fff;border:1px solid var(--line);padding:18px 20px;counter-increment:prep;position:relative}
.jk-prep li::before{content:counter(prep,decimal-leading-zero);position:absolute;top:12px;right:16px;font-family:var(--it);font-style:italic;font-size:26px;color:var(--gold3);font-weight:600;line-height:1}
.jk-prep h3{font-size:17px;margin-bottom:6px}
.jk-prep p{margin:0!important;font-size:14px;line-height:1.85}
/* 注意・Q&A・流れ */
.jk-list{margin:0;padding:0;list-style:none;border-top:1px solid var(--line)}
.jk-list li{padding:14px 0 14px 26px;border-bottom:1px solid var(--line);position:relative}
.jk-list li::before{content:"";position:absolute;left:4px;top:1.35em;width:8px;height:8px;background:var(--gold);transform:rotate(45deg)}
.jk-list strong{color:var(--navy)}
.jk-faq{background:#fff;border:1px solid var(--line);margin-bottom:10px}
.jk-faq summary{cursor:pointer;padding:15px 46px 15px 20px;font-weight:700;color:var(--navy);position:relative;list-style:none;line-height:1.7}
.jk-faq summary::-webkit-details-marker{display:none}
.jk-faq summary::before{content:"Q";font-family:var(--it);font-style:italic;color:var(--gold);font-size:22px;margin-right:12px;line-height:1}
.jk-faq summary::after{content:"+";position:absolute;right:20px;top:13px;font-size:20px;color:var(--gold)}
.jk-faq[open] summary::after{content:"−"}
.jk-faq div{padding:0 20px 16px 50px}
.jk-faq p{margin:0!important}
.jk-flow{list-style:none;margin:0;padding:0;display:grid;grid-template-columns:repeat(3,1fr);gap:16px}
.jk-flow li{background:#fff;border:1px solid var(--line);padding:20px 22px;position:relative}
.jk-flow li>b{display:block;font-family:var(--it);font-style:italic;font-size:40px;color:var(--gold);line-height:1;margin-bottom:8px}
.jk-flow li:not(:last-child)::after{content:"";position:absolute;right:-12px;top:50%;width:8px;height:8px;border-top:2px solid var(--gold);border-right:2px solid var(--gold);transform:translateY(-50%) rotate(45deg)}
.jk-flow h3{font-size:18px;margin-bottom:6px}
.jk-flow p{margin:0!important;font-size:14px;line-height:1.85}
/* 制作・監修（名刺の札） */
.jk-people{display:grid;grid-template-columns:repeat(2,1fr);gap:18px}
.jk-person{display:grid;grid-template-columns:104px 1fr;gap:18px;background:#fff;border:1px solid var(--line);padding:20px;position:relative}
.jk-person::before{content:"";position:absolute;left:0;top:0;bottom:0;width:3px;background:var(--gold)}
.jk-person figure{margin:0;padding:4px;border:1px solid var(--line);background:var(--cream);align-self:start}
.jk-person img{width:100%;height:auto;aspect-ratio:3/4;object-fit:cover}
.jk-person p{margin:0;font-size:14px;line-height:1.85}
.jk-person__role{font-family:var(--it);font-style:italic;color:var(--gold);font-size:16px!important;line-height:1.3!important}
.jk-person__name{font-family:var(--serif);font-weight:700;font-size:18px!important;color:var(--navy);margin:2px 0 8px!important;padding-bottom:8px;border-bottom:1px solid var(--line);text-align:left!important;line-height:1.5!important}
.jk-person__name small{display:block;font-family:var(--sans);font-weight:500;font-size:12px;color:var(--ink2)}
/* 最後 */
.jk-final{position:relative;background:var(--navy);color:#fff;text-align:center;padding:60px 24px 68px;overflow:hidden}
.jk-final::before{content:"";position:absolute;inset:0;background-image:radial-gradient(rgba(255,255,255,.06) 1px,transparent 1px);background-size:18px 18px;pointer-events:none}
.jk-final__lead,.jk-final__name{position:relative;text-align:center}
.jk-final__lead{margin:0;color:var(--gold2);font-family:var(--serif);letter-spacing:.08em}
.jk-final__name{margin:8px 0 24px;font-family:var(--serif);font-size:24px;font-weight:700;letter-spacing:.06em}
.jk-final__name small{display:block;font-size:13px;font-weight:500;color:#c7d0dc;margin-top:4px;letter-spacing:.1em}
.jk-price--final{position:relative;max-width:540px;margin:0 auto;text-align:left;color:var(--ink)}
.jk-footer{background:#14243a;color:#c7d0dc;font-size:13px}
.jk-footer__in{max-width:1160px;margin:0 auto;padding:32px 24px 96px}
.jk-footer a{color:#fff}
.jk-footer__name{font-family:var(--serif);font-size:16px;color:#fff;margin:0 0 10px}
.jk-footer ul{list-style:none;margin:0 0 12px;padding:0;display:flex;flex-wrap:wrap;gap:6px 20px}
.jk-footer p{margin:4px 0}
.jk-buybar{position:fixed;left:0;right:0;bottom:0;z-index:30;display:none;align-items:center;gap:10px;background:var(--navy);padding:8px 12px;box-shadow:0 -4px 12px rgba(0,0,0,.15)}
.jk-buybar p{margin:0;color:#fff;font-size:13px;line-height:1.4;flex:1}
.jk-buybar b{display:block;font-family:var(--serif);font-size:17px}
.jk-buybar .jk-btn--buy{width:auto;flex:none;padding:12px 18px;font-size:15px;box-shadow:none}
@media (max-width:1040px){.jk-gnav{display:none}}
@media (max-width:900px){
  .jk-hero__in{grid-template-columns:1fr;gap:40px;padding-top:36px}
  .jk-hero__visual{max-width:440px;width:100%;margin:0 auto 10px}
  .jk-cats,.jk-for,.jk-prep{grid-template-columns:repeat(2,1fr)}
  .jk-flow{grid-template-columns:1fr}
  .jk-flow li:not(:last-child)::after{right:50%;top:auto;bottom:-12px;transform:translateX(50%) rotate(135deg)}
}
@media (max-width:640px){
  body{font-size:15px}
  .jk-header__in{padding:10px 16px}
  .jk-logo__text{font-size:14px}
  .jk-logo__text small{font-size:10px}
  .jk-btn--head{display:none}
  .jk-hero__in{padding:28px 16px 40px}
  .jk-body{padding:0 16px}
  .jk-facts{grid-template-columns:repeat(2,1fr)}
  .jk-facts li:nth-child(2){border-right:0}
  .jk-facts li:nth-child(-n+2){border-bottom:1px solid rgba(255,255,255,.12)}
  .jk-band{padding:48px 0 44px}
  .jk-sec{padding:56px 0 4px}
  .jk-head{gap:12px}
  .jk-head__no{font-size:42px}
  .jk-cats,.jk-forms,.jk-people,.jk-for,.jk-prep{grid-template-columns:1fr}
  .jk-table th{width:7em;padding:11px 12px}.jk-table td{padding:11px 12px}
  .jk-change__row,.jk-vs__row{grid-template-columns:5.2em 1fr 1fr}
  .jk-change__row>span,.jk-vs__row>span{padding:10px 10px;font-size:13px}
  .jk-items>li{grid-template-columns:40px 1fr;gap:12px}
  .jk-items__no{font-size:32px}
  .jk-faq div{padding:0 16px 14px 16px}
  .jk-person{grid-template-columns:84px 1fr;gap:14px;padding:16px}
  .jk-stack{padding:14px 10px 22px 0}
  .jk-doc{padding:24px 14px 28px}
  .jk-doc dl div{grid-template-columns:6.6em 1fr}
  .jk-doc__sticker{right:-4px;width:84px;height:84px;font-size:12px}
  .jk-buybar{display:flex}
}
@media (max-width:400px){.jk-logo__text{white-space:normal}.jk-logo__text small{display:none}}
.jk-change__row>span,.jk-vs__row>span{text-align:left}