.ipo-guide-page {
  --ipo-guide-navy: #071a33;
  --ipo-guide-navy-2: #08244d;
  --ipo-guide-text: #0f172a;
  --ipo-guide-muted: #334155;
  --ipo-guide-sub: #475569;
  --ipo-guide-soft: #f8fbff;
  --ipo-guide-blue-soft: #eff6ff;
  --ipo-guide-border: #dbeafe;
  --ipo-guide-line: #e2e8f0;
  --ipo-guide-yellow: #facc15;
  --ipo-guide-yellow-2: #fde68a;
  --ipo-guide-yellow-soft: #fef3c7;
  --ipo-guide-blue: #1d4ed8;
  --ipo-guide-red-soft: #fff7f7;
  --ipo-guide-shadow: 0 16px 36px rgba(15, 23, 42, .08);
  --ipo-guide-section-shadow: 0 12px 30px rgba(15, 23, 42, .06);
  max-width: 1080px;
  margin: 0 auto 48px;
  padding: 0 16px;
  color: var(--ipo-guide-text);
  box-sizing: border-box;
}

.ipo-guide-page *,
.ipo-guide-page *::before,
.ipo-guide-page *::after {
  box-sizing: border-box;
}

.ipo-guide-page p {
  margin: 0 0 16px;
  color: var(--ipo-guide-muted);
  font-size: 15px;
  line-height: 1.9;
  font-weight: 600;
}

.ipo-guide-page p:last-child {
  margin-bottom: 0;
}

.ipo-guide-page h2 {
  margin: 0 0 16px;
  padding: 0 0 10px;
  border-bottom: 1px solid var(--ipo-guide-line);
  color: var(--ipo-guide-text);
  font-size: clamp(21px, 2.5vw, 27px);
  font-weight: 900;
  line-height: 1.45;
}

.ipo-guide-page h3 {
  margin: 0 0 8px;
  color: var(--ipo-guide-text);
  font-size: 16px;
  font-weight: 900;
  line-height: 1.5;
}

.ipo-guide-hero {
  display: grid;
  grid-template-columns: 1fr;
  gap: 18px;
  align-items: stretch;
  margin: 26px 0 28px;
}

.ipo-guide-hero-text,
.ipo-guide-card,
.ipo-guide-section {
  background: linear-gradient(180deg, #ffffff 0%, var(--ipo-guide-soft) 100%);
  border: 1px solid var(--ipo-guide-border);
  border-radius: 22px;
  box-shadow: var(--ipo-guide-section-shadow);
}

.ipo-guide-hero-text {
  min-width: 0;
  padding: 30px;
}

.ipo-guide-hero-text h2 {
  margin: 0 0 16px;
  padding: 0 0 10px;
  border-bottom: 1px solid var(--ipo-guide-line);
  color: var(--ipo-guide-text);
  font-size: clamp(28px, 4vw, 42px);
  font-weight: 900;
  line-height: 1.25;
  letter-spacing: -0.03em;
}

.ipo-guide-hero-text p {
  color: var(--ipo-guide-muted);
  font-size: 16px;
  font-weight: 700;
  line-height: 1.95;
}

.ipo-guide-hero-card {
  padding: 24px;
}

.ipo-guide-hero-card .ipo-guide-check-list {
  grid-template-columns: repeat(2, minmax(0, 1fr));
}

.ipo-guide-label {
  display: inline-flex;
  align-items: center;
  width: fit-content;
  max-width: 100%;
  margin: 0 0 12px;
  padding: 5px 12px;
  border-radius: 999px;
  background: var(--ipo-guide-yellow-soft);
  color: #92400e;
  font-size: 12px;
  font-weight: 900;
  line-height: 1.4;
  letter-spacing: 0.08em;
  white-space: nowrap;
}

.ipo-guide-icon {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  width: auto;
  min-width: 68px;
  height: 34px;
  margin-bottom: 18px;
  padding: 0 14px;
  border-radius: 999px;
  background: var(--ipo-guide-yellow-soft);
  color: #92400e;
  font-size: 13px;
  font-weight: 900;
  letter-spacing: 0.08em;
}

.ipo-guide-section {
  margin: 24px 0;
  padding: 28px;
}

.ipo-guide-summary {
  background: linear-gradient(180deg, #ffffff 0%, var(--ipo-guide-soft) 100%);
  border-color: var(--ipo-guide-border);
}

.ipo-guide-message {
  margin: 18px 0 0;
  padding: 16px 18px;
  border-left: 5px solid var(--ipo-guide-yellow);
  border-radius: 14px;
  background: #fffbeb;
  color: #78350f;
}

.ipo-guide-message strong {
  display: block;
  margin-bottom: 6px;
  color: #78350f;
  font-size: 14px;
  font-weight: 900;
  line-height: 1.6;
}

.ipo-guide-message p {
  color: #78350f;
  font-weight: 800;
}

.ipo-guide-check-list,
.ipo-guide-warning-list {
  display: grid;
  gap: 8px;
  margin: 0;
  padding-left: 0;
  list-style: none;
}

.ipo-guide-check-list li,
.ipo-guide-warning-list li {
  position: relative;
  margin: 0;
  padding: 12px 14px 12px 40px;
  background: #ffffff;
  border: 1px solid var(--ipo-guide-line);
  border-radius: 14px;
  color: var(--ipo-guide-text);
  font-size: 14px;
  font-weight: 800;
  line-height: 1.7;
}

.ipo-guide-check-list li::before,
.ipo-guide-warning-list li::before {
  content: "✓";
  position: absolute;
  left: 14px;
  top: 12px;
  display: inline-flex;
  align-items: center;
  justify-content: center;
  width: 18px;
  height: 18px;
  background: var(--ipo-guide-yellow);
  border-radius: 999px;
  color: var(--ipo-guide-navy);
  font-size: 12px;
  font-weight: 900;
}

.ipo-guide-mini-grid {
  display: grid;
  grid-template-columns: repeat(3, minmax(0, 1fr));
  gap: 14px;
  margin: 20px 0 0;
}

.ipo-guide-mini-card,
.ipo-guide-step-card,
.ipo-guide-info-card {
  min-width: 0;
  background: #ffffff;
  border: 1px solid var(--ipo-guide-line);
  border-radius: 18px;
}

.ipo-guide-mini-card {
  padding: 17px;
}

.ipo-guide-mini-card span,
.ipo-guide-step-card span {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  width: fit-content;
  max-width: 100%;
  margin: 0 0 10px;
  padding: 5px 11px;
  background: var(--ipo-guide-yellow-soft);
  border-radius: 999px;
  color: #92400e;
  font-size: 12px;
  font-weight: 900;
  line-height: 1.4;
  white-space: nowrap;
}

.ipo-guide-mini-card strong {
  display: block;
  margin: 0 0 8px;
  color: var(--ipo-guide-text);
  font-size: 15px;
  font-weight: 900;
  line-height: 1.5;
}

.ipo-guide-mini-card p,
.ipo-guide-step-card p,
.ipo-guide-info-card p,
.ipo-guide-policy-list p {
  margin: 0;
  color: var(--ipo-guide-muted);
  font-size: 14px;
  font-weight: 600;
  line-height: 1.75;
}

.ipo-guide-step-list {
  display: grid;
  grid-template-columns: 1fr;
  gap: 14px;
  width: 100%;
  margin: 20px 0 0;
  padding: 0;
}

.ipo-guide-step-card {
  position: relative;
  display: block;
  width: 100%;
  margin: 0;
  padding: 18px;
  box-shadow: none;
}

.ipo-guide-step-card::before {
  content: "";
  display: block;
  width: 36px;
  height: 4px;
  margin-bottom: 12px;
  background: var(--ipo-guide-yellow);
  border-radius: 999px;
}

.ipo-guide-step-card span {
  background: #eff6ff;
  color: var(--ipo-guide-blue);
}

.ipo-guide-grid {
  display: grid;
  grid-template-columns: repeat(3, minmax(0, 1fr));
  gap: 14px;
  margin: 20px 0 22px;
}

.ipo-guide-info-card {
  padding: 18px;
}

.ipo-guide-policy-list {
  display: grid;
  grid-template-columns: repeat(2, minmax(0, 1fr));
  gap: 14px;
  width: 100%;
  margin: 20px auto 22px;
}

.ipo-guide-policy-list > div {
  display: flex;
  gap: 12px;
  align-items: flex-start;
  padding: 16px 17px;
  border: 1px solid var(--ipo-guide-line);
  border-radius: 16px;
  background: #ffffff;
}

.ipo-guide-policy-list span {
  flex: 0 0 auto;
  display: inline-flex;
  align-items: center;
  justify-content: center;
  width: 34px;
  height: 34px;
  border-radius: 999px;
  background: #eff6ff;
  color: var(--ipo-guide-blue);
  font-size: 12px;
  font-weight: 900;
}

.ipo-guide-policy-list strong {
  color: var(--ipo-guide-text);
  font-weight: 900;
}

.ipo-guide-warning {
  background: linear-gradient(180deg, #ffffff 0%, #fff7f7 100%);
  border-color: #fecaca;
}

.ipo-guide-warning-list li {
  color: #7f1d1d;
}

.ipo-guide-warning-list li::before {
  content: "!";
  background: #ef4444;
  color: #ffffff;
  font-size: 11px;
}

.ipo-guide-faq {
  display: grid;
  gap: 12px;
  margin-top: 16px;
}

.ipo-guide-faq details {
  padding: 16px 18px;
  background: #ffffff;
  border: 1px solid var(--ipo-guide-line);
  border-radius: 16px;
}

.ipo-guide-faq summary {
  cursor: pointer;
  color: var(--ipo-guide-text);
  font-size: 15px;
  font-weight: 900;
  line-height: 1.6;
}

.ipo-guide-faq p {
  margin: 12px 0 0;
  color: var(--ipo-guide-muted);
  font-size: 14px;
  font-weight: 600;
  line-height: 1.8;
}

.ipo-guide-actions {
  display: flex;
  flex-wrap: wrap;
  gap: 12px;
  margin-top: 22px;
}

.ipo-guide-actions-center {
  justify-content: center;
}

.ipo-guide-button {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  min-height: 48px;
  min-width: 190px;
  padding: 12px 20px;
  border: 1px solid var(--ipo-guide-navy);
  border-radius: 999px;
  background: #ffffff;
  color: var(--ipo-guide-navy) !important;
  font-size: 15px;
  font-weight: 900;
  line-height: 1.5;
  text-decoration: none !important;
  box-shadow: 0 8px 22px rgba(15, 23, 42, .08);
  transition: transform .18s ease, box-shadow .18s ease, filter .18s ease;
}

.ipo-guide-button:hover {
  transform: translateY(-2px);
  filter: brightness(.98);
  box-shadow: 0 12px 26px rgba(15, 23, 42, .14);
}

.ipo-guide-button-primary {
  background: var(--ipo-guide-yellow);
  border-color: transparent;
  color: var(--ipo-guide-navy) !important;
  box-shadow: 0 10px 24px rgba(250, 204, 21, .22);
}

.ipo-guide-contact {
  display: flex;
  gap: 20px;
  align-items: center;
  justify-content: space-between;
  margin: 28px 0 0;
  padding: 26px 28px;
  background: var(--ipo-guide-text);
  border: 1px solid var(--ipo-guide-text);
  border-radius: 22px;
  box-shadow: var(--ipo-guide-section-shadow);
  color: #ffffff;
}

.ipo-guide-contact .ipo-guide-label {
  margin-bottom: 10px;
  background: rgba(250, 204, 21, .12);
  color: var(--ipo-guide-yellow);
}

.ipo-guide-contact h2 {
  margin: 0 0 8px;
  padding: 0;
  border-bottom: none;
  color: #ffffff;
  font-size: 21px;
  font-weight: 900;
  line-height: 1.45;
}

.ipo-guide-contact p {
  margin: 0;
  color: #cbd5e1;
  font-weight: 700;
  line-height: 1.8;
}

.ipo-guide-contact-buttons {
  display: flex;
  flex-direction: column;
  gap: 10px;
  flex: 0 0 260px;
}

.ipo-guide-contact-button {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  min-height: 48px;
  width: 100%;
  padding: 12px 18px;
  border-radius: 999px;
  background: var(--ipo-guide-yellow);
  color: var(--ipo-guide-text) !important;
  border: 0;
  font-size: 15px;
  font-weight: 900;
  line-height: 1.5;
  text-decoration: none !important;
  box-shadow: 0 10px 24px rgba(250, 204, 21, .22);
  transition: transform .18s ease, box-shadow .18s ease, filter .18s ease;
}

.ipo-guide-contact-button:hover {
  transform: translateY(-2px);
  filter: brightness(.98);
  box-shadow: 0 14px 30px rgba(250, 204, 21, .30);
}

.ipo-guide-contact-button-sub {
  background: #ffffff;
  color: var(--ipo-guide-text) !important;
  box-shadow: none;
}

@media (max-width: 900px) {
  .ipo-guide-hero,
  .ipo-guide-grid,
  .ipo-guide-mini-grid {
    grid-template-columns: 1fr;
  }

  .ipo-guide-policy-list {
    grid-template-columns: 1fr;
  }
}

@media (max-width: 800px) {
  .ipo-guide-contact {
    display: block;
  }

  .ipo-guide-contact-buttons {
    flex: none;
    margin-top: 18px;
  }
}

@media (max-width: 640px) {
  .ipo-guide-page {
    padding: 0 12px;
  }

  .ipo-guide-hero-card .ipo-guide-check-list {
    grid-template-columns: 1fr;
  }

  .ipo-guide-hero-text,
  .ipo-guide-hero-card,
  .ipo-guide-section,
  .ipo-guide-contact {
    padding: 22px;
    border-radius: 20px;
  }

  .ipo-guide-page h2,
  .ipo-guide-contact h2 {
    font-size: 21px;
  }

  .ipo-guide-hero-text h2 {
    font-size: 28px;
  }

  .ipo-guide-hero-text p {
    font-size: 15px;
  }

  .ipo-guide-step-card,
  .ipo-guide-info-card,
  .ipo-guide-mini-card,
  .ipo-guide-policy-list > div {
    padding: 16px;
    border-radius: 16px;
  }

  .ipo-guide-button {
    width: 100%;
    min-width: 0;
  }
}

@media (max-width: 420px) {
  .ipo-guide-hero-text,
  .ipo-guide-hero-card,
  .ipo-guide-section,
  .ipo-guide-contact {
    padding: 18px;
  }
}

.ipo-guide-date-box {
  display: grid;
  gap: 10px;
  margin: 20px 0 0;
}

.ipo-guide-date-box > div {
  display: grid;
  grid-template-columns: 170px minmax(0, 1fr);
  gap: 12px;
  align-items: center;
  padding: 14px 16px;
  background: #ffffff;
  border: 1px solid var(--ipo-guide-line);
  border-radius: 16px;
}

.ipo-guide-date-box span {
  display: inline-flex;
  align-items: center;
  width: fit-content;
  max-width: 100%;
  padding: 5px 11px;
  border-radius: 999px;
  background: var(--ipo-guide-yellow-soft);
  color: #92400e;
  font-size: 12px;
  font-weight: 900;
  line-height: 1.4;
  white-space: nowrap;
}

.ipo-guide-date-box strong {
  color: var(--ipo-guide-text);
  font-size: 15px;
  font-weight: 900;
  line-height: 1.6;
}

@media (max-width: 640px) {
  .ipo-guide-date-box > div {
    grid-template-columns: 1fr;
    gap: 8px;
    padding: 14px;
  }
}

.ipo-guide-hero-text {
  background: linear-gradient(135deg, var(--ipo-guide-navy) 0%, var(--ipo-guide-navy-2) 62%, #0f3b73 100%);
  border-color: rgba(15, 23, 42, .12);
  box-shadow: 0 18px 42px rgba(7, 26, 51, .16);
  color: #ffffff;
}

.ipo-guide-hero-text h2 {
  border-bottom-color: rgba(255, 255, 255, .18);
  color: #ffffff;
}

.ipo-guide-hero-text p {
  color: #eaf2ff;
}

.ipo-guide-hero-text .ipo-guide-label {
  background: var(--ipo-guide-yellow);
  color: var(--ipo-guide-navy);
}

.ipo-guide-hero-text .ipo-guide-button {
  border-color: rgba(255, 255, 255, .72);
  background: #ffffff;
  color: var(--ipo-guide-navy) !important;
}

.ipo-guide-hero-text .ipo-guide-button-primary {
  border-color: transparent;
  background: var(--ipo-guide-yellow);
  color: var(--ipo-guide-navy) !important;
}

.ipo-guide-pros-cons {
  display: grid;
  grid-template-columns: repeat(2, minmax(0, 1fr));
  gap: 14px;
  margin: 20px 0 0;
}

.ipo-guide-list-box {
  min-width: 0;
  padding: 20px 22px;
  border-radius: 18px;
  background: #ffffff;
  border: 1px solid var(--ipo-guide-line);
}

.ipo-guide-list-box-positive {
  background: linear-gradient(180deg, #ffffff 0%, #f0fdf4 100%);
  border-color: #86efac;
}

.ipo-guide-list-box-negative {
  background: linear-gradient(180deg, #ffffff 0%, #fff7f7 100%);
  border-color: #fecaca;
}

.ipo-guide-list-box h3 {
  margin: 0 0 14px;
  padding: 0;
  border-bottom: none;
  font-size: 17px;
  font-weight: 900;
  line-height: 1.5;
}

.ipo-guide-list-box-positive h3 {
  color: #166534;
}

.ipo-guide-list-box-negative h3 {
  color: #b91c1c;
}

.ipo-guide-list-box ul {
  display: grid;
  gap: 10px;
  margin: 0;
  padding: 0;
  list-style: none;
}

.ipo-guide-list-box li {
  position: relative;
  margin: 0;
  padding: 0 0 0 26px;
  color: var(--ipo-guide-text);
  font-size: 14px;
  font-weight: 800;
  line-height: 1.75;
}

.ipo-guide-list-box li::before {
  content: "";
  position: absolute;
  left: 0;
  top: .6em;
  width: 10px;
  height: 10px;
  border-radius: 999px;
  box-shadow: 0 0 0 4px rgba(255, 255, 255, .68) inset;
}

.ipo-guide-list-box-positive li::before {
  background: #22c55e;
}

.ipo-guide-list-box-negative li::before {
  background: #ef4444;
}

@media (max-width: 900px) {
  .ipo-guide-pros-cons {
    grid-template-columns: 1fr;
  }
}

@media (max-width: 640px) {
  .ipo-guide-list-box {
    padding: 18px;
    border-radius: 16px;
  }
}

.ipo-guide-dynamic-block {
  margin: 20px 0 0;
}

.ipo-guide-dynamic-block > *:first-child {
  margin-top: 0;
}

.ipo-guide-dynamic-block > *:last-child {
  margin-bottom: 0;
}




.ipo-guide-loss-example-box {
  margin-bottom: 24px;
}

.ipo-guide-date-box > .ipo-guide-loss-item {
  grid-template-columns: minmax(0, max-content) minmax(0, 1fr);
  align-items: center;
}

.ipo-guide-loss-tags {
  display: flex;
  flex-wrap: wrap;
  gap: 8px;
  min-width: 0;
}

.ipo-guide-loss-tags span {
  margin: 0;
}

@media (max-width: 640px) {
  .ipo-guide-loss-example-box {
    margin-bottom: 26px;
  }

  .ipo-guide-date-box > .ipo-guide-loss-item {
    grid-template-columns: 1fr;
  }

  .ipo-guide-loss-tags {
    gap: 7px;
  }
}

.ipo-guide-glossary-list {
  display: grid;
  grid-template-columns: repeat(2, minmax(0, 1fr));
  gap: 14px;
  margin: 20px 0 0;
}

.ipo-guide-glossary-list > div {
  min-width: 0;
  padding: 17px 18px;
  background: #ffffff;
  border: 1px solid var(--ipo-guide-line);
  border-radius: 16px;
}

.ipo-guide-glossary-list span {
  display: inline-flex;
  align-items: center;
  width: fit-content;
  max-width: 100%;
  margin: 0 0 10px;
  padding: 5px 11px;
  border-radius: 999px;
  background: var(--ipo-guide-yellow-soft);
  color: #92400e;
  font-size: 12px;
  font-weight: 900;
  line-height: 1.4;
  white-space: nowrap;
}

.ipo-guide-glossary-list p {
  margin: 0;
  color: var(--ipo-guide-muted);
  font-size: 14px;
  font-weight: 600;
  line-height: 1.75;
}

@media (max-width: 900px) {
  .ipo-guide-glossary-list {
    grid-template-columns: 1fr;
  }
}

@media (max-width: 640px) {
  .ipo-guide-glossary-list > div {
    padding: 16px;
    border-radius: 16px;
  }
}

.ipo-guide-link-grid {
  align-items: stretch;
}

.ipo-guide-link-card {
  display: flex;
  flex-direction: column;
  min-height: 210px;
  color: inherit !important;
  text-decoration: none !important;
  transition: transform .18s ease, border-color .18s ease, box-shadow .18s ease;
}

.ipo-guide-link-card:hover {
  border-color: var(--ipo-guide-yellow);
  box-shadow: 0 12px 28px rgba(15, 23, 42, .10);
  transform: translateY(-2px);
}

.ipo-guide-link-card span {
  display: inline-flex;
  align-items: center;
  width: fit-content;
  max-width: 100%;
  margin: 0 0 12px;
  padding: 5px 11px;
  background: var(--ipo-guide-yellow-soft);
  border-radius: 999px;
  color: #92400e;
  font-size: 12px;
  font-weight: 900;
  line-height: 1.4;
  white-space: nowrap;
}

.ipo-guide-link-card p {
  flex: 1 1 auto;
}

.ipo-guide-link-card::after {
  content: "詳しく読む →";
  display: inline-flex;
  width: fit-content;
  margin-top: 14px;
  color: var(--ipo-guide-blue);
  font-size: 14px;
  font-weight: 900;
  line-height: 1.5;
}