:root {
  --bg: #f5f8ff;
  --surface: #ffffff;
  --surface-alt: #eff4ff;
  --text: #17223b;
  --text-soft: #45526f;
  --primary: #0f6fff;
  --primary-deep: #0a50bc;
  --accent: #f5a524;
  --success: #0b9b69;
  --danger: #d34a3f;
  --border: #d8e3fb;
  --shadow: 0 18px 42px -28px rgba(18, 50, 106, 0.45);
  --radius-lg: 22px;
  --radius-md: 16px;
  --radius-sm: 12px;
  --ease: cubic-bezier(0.25, 0.46, 0.45, 0.94);
}

*,
*::before,
*::after {
  box-sizing: border-box;
}

html,
body {
  margin: 0;
  padding: 0;
}

body {
  background:
    radial-gradient(circle at 82% -10%, #dfe9ff 0, transparent 45%),
    radial-gradient(circle at -8% 11%, #d2ffe9 0, transparent 35%),
    var(--bg);
  color: var(--text);
  font-family: "Public Sans", "Segoe UI", "Helvetica Neue", sans-serif;
  line-height: 1.6;
}

a {
  color: inherit;
}

.itv2-main {
  max-width: 1120px;
  margin: 0 auto;
  padding: 1rem 1rem 3rem;
}

.itv2-hero {
  border: 1px solid var(--border);
  background: linear-gradient(125deg, #fdfefe, #edf3ff 50%, #e5f8ff);
  border-radius: 22px;
  box-shadow: var(--shadow);
  padding: 2rem;
}

.itv2-kicker {
  margin: 0;
  display: inline-block;
  padding: 0.35rem 0.75rem;
  border-radius: 999px;
  background: #e6edff;
  color: #163f93;
  font-weight: 700;
  font-size: 0.78rem;
  letter-spacing: 0.04em;
  text-transform: uppercase;
}

.itv2-hero h1 {
  margin: 0.9rem 0 0.5rem;
  font-family: "Sora", "Segoe UI", sans-serif;
  font-size: clamp(1.7rem, 4.4vw, 2.8rem);
  line-height: 1.14;
  max-width: 20ch;
}

.itv2-hero p {
  margin: 0;
  color: var(--text-soft);
  max-width: 72ch;
}

.itv2-pill-row {
  margin-top: 1rem;
  display: flex;
  flex-wrap: wrap;
  gap: 0.6rem;
}

.itv2-pill-row span {
  background: #f0f5ff;
  border: 1px solid var(--border);
  color: #134491;
  border-radius: 999px;
  padding: 0.42rem 0.75rem;
  font-size: 0.86rem;
  font-weight: 600;
}

.itv2-hero-grid {
  margin-top: 1rem;
  display: grid;
  gap: 0.75rem;
  grid-template-columns: repeat(3, minmax(0, 1fr));
}

.itv2-mini-stat {
  border: 1px solid #d7e6ff;
  border-radius: 14px;
  padding: 0.72rem 0.8rem;
  background: rgba(255, 255, 255, 0.75);
}

.itv2-mini-stat p {
  margin: 0;
  font-size: 0.84rem;
  color: #3f5f96;
}

.itv2-mini-stat h3 {
  margin: 0.24rem 0 0;
  font-size: 1rem;
  color: #153f8b;
}

.itv2-card {
  margin-top: 1.2rem;
  background: var(--surface);
  border: 1px solid var(--border);
  border-radius: 18px;
  box-shadow: var(--shadow);
  padding: 1.2rem;
}

.itv2-card h2 {
  margin: 0;
  font-family: "Sora", "Segoe UI", sans-serif;
  font-size: clamp(1.2rem, 2.8vw, 1.75rem);
}

.itv2-card-head p,
.itv2-result-head p {
  margin: 0.4rem 0 0;
  color: var(--text-soft);
}

.itv2-helper {
  margin-top: 1rem;
  border: 1px solid #dbe6fd;
  border-left: 4px solid #1f63de;
  border-radius: 12px;
  background: #f7faff;
  padding: 0.78rem 0.9rem;
}

.itv2-helper h3 {
  margin: 0;
  font-size: 0.95rem;
  color: #17438f;
}

.itv2-helper ul {
  margin: 0.45rem 0 0;
  padding-left: 1.1rem;
}

.itv2-helper li + li {
  margin-top: 0.3rem;
}

.itv2-form {
  margin-top: 1rem;
}

.itv2-section {
  padding: 0.9rem;
  border-radius: 14px;
  border: 1px solid var(--border);
}

.itv2-section + .itv2-section {
  margin-top: 0.8rem;
}

.itv2-section h3 {
  margin: 0;
  font-size: 1.02rem;
}

.itv2-section-basic {
  background: #f8faff;
}

.itv2-section-basic h3 {
  color: #12418d;
}

.itv2-section-income {
  background: #f4fff9;
}

.itv2-section-income h3 {
  color: #0f7654;
}

.itv2-section-deduction {
  background: #fff7f6;
}

.itv2-section-deduction h3 {
  color: #a33b32;
}

.itv2-grid-2 {
  margin-top: 0.75rem;
  display: grid;
  grid-template-columns: repeat(2, minmax(0, 1fr));
  gap: 0.78rem;
}

.itv2-field label {
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 0.5rem;
  margin-bottom: 0.35rem;
  font-size: 0.91rem;
  font-weight: 600;
  color: #243350;
}

.itv2-field label a {
  color: #0f6fff;
  font-size: 0.79rem;
  text-decoration: none;
}

.itv2-field label a:hover {
  text-decoration: underline;
}

.itv2-check-row {
  align-self: end;
}

.itv2-check-input {
  min-height: 42px;
  border: 1px solid #cad8f8;
  border-radius: 10px;
  padding: 0.62rem 0.7rem;
  display: inline-flex;
  align-items: center;
  gap: 0.5rem;
  background: #fff;
}

.itv2-check-input input[type="checkbox"] {
  width: 18px;
  height: 18px;
  margin: 0;
}

.itv2-check-input span {
  color: #22324f;
  font-size: 0.9rem;
}

.itv2-input {
  width: 100%;
  border: 1px solid #cad8f8;
  border-radius: 10px;
  padding: 0.62rem 0.7rem;
  min-height: 42px;
  font-size: 0.95rem;
  color: #1a2a47;
  background: #fff;
}

.itv2-input:focus {
  outline: none;
  border-color: #7ca0ff;
  box-shadow: 0 0 0 4px rgba(15, 111, 255, 0.13);
}

.itv2-error {
  margin: 0.3rem 0 0;
  color: #b3282c;
  font-size: 0.84rem;
  font-weight: 600;
}

.itv2-form-actions {
  margin-top: 1rem;
  display: flex;
  flex-wrap: wrap;
  gap: 0.65rem;
  align-items: center;
}

.itv2-primary-btn,
.itv2-secondary-btn {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  min-height: 46px;
  border-radius: 12px;
  padding: 0.72rem 1.05rem;
  font-size: 0.95rem;
  font-weight: 700;
  text-decoration: none;
}

.itv2-primary-btn {
  border: 0;
  background: var(--primary);
  color: #fff;
  cursor: pointer;
}

.itv2-primary-btn:hover {
  background: var(--primary-deep);
}

.itv2-secondary-btn {
  border: 1px solid #b8cffd;
  color: #17438f;
  background: #f4f8ff;
}

.itv2-secondary-btn:hover {
  background: #e9f1ff;
}

.itv2-result-head {
  display: flex;
  justify-content: space-between;
  gap: 0.8rem;
  align-items: flex-start;
}

.itv2-regime {
  display: inline-block;
  margin-left: 0.35rem;
  padding: 0.2rem 0.55rem;
  border-radius: 999px;
  font-size: 0.82rem;
}

.itv2-regime-new {
  background: #e9fff5;
  color: #0f7b57;
}

.itv2-regime-old {
  background: #fff0ef;
  color: #a23d33;
}

.itv2-metric-grid {
  margin-top: 0.9rem;
  display: grid;
  gap: 0.75rem;
  grid-template-columns: repeat(4, minmax(0, 1fr));
}

.itv2-metric-card {
  border: 1px solid #dce8ff;
  border-radius: 14px;
  padding: 0.7rem;
  background: #f8fbff;
}

.itv2-metric-card p {
  margin: 0;
  color: #48638f;
  font-size: 0.82rem;
}

.itv2-metric-card h3 {
  margin: 0.25rem 0 0;
  font-size: 1.2rem;
  color: #1a4289;
  line-height: 1.25;
}

.itv2-metric-card small {
  display: inline-block;
  margin-top: 0.35rem;
  font-size: 0.78rem;
  color: #5f7090;
}

.itv2-table-wrap {
  margin-top: 0.9rem;
  overflow-x: auto;
}

.itv2-table-wrap table,
.itv2-slab-wrap table {
  width: 100%;
  border-collapse: collapse;
  min-width: 620px;
}

.itv2-table-wrap caption {
  text-align: left;
  font-weight: 600;
  color: #345889;
  margin-bottom: 0.45rem;
}

.itv2-table-wrap th,
.itv2-table-wrap td,
.itv2-slab-wrap th,
.itv2-slab-wrap td {
  border-bottom: 1px solid #e5ecfb;
  padding: 0.7rem 0.65rem;
  text-align: left;
}

.itv2-table-wrap th,
.itv2-slab-wrap th {
  background: #f0f5ff;
  color: #214782;
  font-size: 0.84rem;
  letter-spacing: 0.02em;
  text-transform: uppercase;
}

.itv2-table-wrap td:last-child,
.itv2-table-wrap th:last-child {
  text-align: right;
}

.itv2-compare-table th:first-child,
.itv2-compare-table td:first-child {
  text-align: left;
  width: 34%;
}

.itv2-compare-table th:not(:first-child),
.itv2-compare-table td:not(:first-child) {
  text-align: right;
}

.itv2-compare-table tbody th {
  font-size: 0.92rem;
  font-weight: 600;
  color: #27467b;
  background: #fcfdff;
}

.itv2-compare-table tfoot td {
  background: #eef5ff;
  color: #1b467f;
  font-weight: 600;
}

.itv2-pill-tax {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  padding: 0.2rem 0.5rem;
  border-radius: 999px;
  font-weight: 700;
  font-size: 0.86rem;
  border: 1px solid transparent;
}

.itv2-pill-tax.is-better {
  background: #ecfff5;
  color: #0b7b53;
  border-color: #b8eccf;
}

.itv2-pill-tax.is-worse {
  background: #fff1ef;
  color: #a23a2f;
  border-color: #f5c8c2;
}

.itv2-tax-row.is-better {
  background: #ecfff5;
}

.itv2-email-form {
  margin-top: 1rem;
  border: 1px solid #97bbff;
  background:
    radial-gradient(circle at 100% 0, rgba(15, 111, 255, 0.25) 0, transparent 46%),
    linear-gradient(145deg, #f7fbff, #edf5ff 52%, #e8f7ff);
  border-radius: 16px;
  padding: 1rem;
  box-shadow: 0 20px 36px -24px rgba(16, 67, 153, 0.65);
  position: relative;
  overflow: hidden;
}

.itv2-email-form::before {
  content: "";
  position: absolute;
  inset: 0 auto 0 0;
  width: 5px;
  background: linear-gradient(180deg, #0f6fff, #0fb389);
}

.itv2-email-form h3 {
  margin: 0;
  font-size: 1.18rem;
  color: #143d86;
}

.itv2-email-row {
  margin-top: 0.75rem;
  display: grid;
  grid-template-columns: 1fr auto;
  gap: 0.55rem;
}

.itv2-email-row button {
  border: 0;
  border-radius: 11px;
  background: linear-gradient(135deg, #0f6fff, #0f5ccf);
  color: #fff;
  padding: 0 1.15rem;
  min-height: 42px;
  font-weight: 700;
  cursor: pointer;
  box-shadow: 0 10px 20px -14px rgba(15, 92, 207, 0.8);
}

.itv2-email-row button:hover {
  filter: brightness(1.05);
}

.itv2-success {
  margin: 0.6rem 0 0;
  background: #eafff2;
  border: 1px solid #b9eecf;
  color: #136b4a;
  border-radius: 10px;
  padding: 0.5rem 0.65rem;
  font-size: 0.9rem;
}

.itv2-chart-grid {
  margin-top: 1rem;
  display: grid;
  grid-template-columns: repeat(2, minmax(0, 1fr));
  gap: 0.8rem;
}

.itv2-chart-grid article {
  border: 1px solid #deebff;
  border-radius: 14px;
  padding: 0.8rem;
  background: #fff;
}

.itv2-chart-grid h3 {
  margin: 0 0 0.5rem;
  font-size: 0.95rem;
  color: #1d447f;
}

.itv2-chart-grid canvas {
  width: 80% !important;
  max-width: 280px;
  margin: 0 auto;
}

.itv2-slab-grid {
  margin-top: 0.9rem;
  display: grid;
  gap: 0.9rem;
  grid-template-columns: repeat(2, minmax(0, 1fr));
}

.itv2-slab-wrap {
  border: 1px solid #e0eafd;
  border-radius: 14px;
  padding: 0.85rem;
  overflow-x: auto;
}

.itv2-slab-wrap h3 {
  margin: 0 0 0.6rem;
  color: #20447f;
  font-size: 1rem;
}

.itv2-note {
  margin-top: 1.3rem;
  padding: 1rem 1.1rem;
  border-left: 4px solid #f5a524;
  border-radius: 12px;
  background: #fffaf0;
}

.itv2-note h2 {
  margin: 0;
  font-size: 1.15rem;
}

.itv2-note p {
  margin: 0.45rem 0 0;
  color: var(--text-soft);
}

.itv2-guide-grid {
  margin-top: 0.85rem;
  display: grid;
  grid-template-columns: repeat(3, minmax(0, 1fr));
  gap: 0.7rem;
}

.itv2-guide-grid article {
  border: 1px solid #f5dfaa;
  border-radius: 12px;
  background: #fffef9;
  padding: 0.7rem;
}

.itv2-guide-grid h3 {
  margin: 0;
  font-size: 0.95rem;
  color: #7a5b10;
}

.itv2-guide-grid p {
  margin: 0.35rem 0 0;
  font-size: 0.88rem;
}

.itv2-faq-list {
  margin-top: 0.8rem;
  display: grid;
  gap: 0.5rem;
}

.itv2-faq-list details {
  background: #fffef8;
  border: 1px solid #f3e0b4;
  border-radius: 10px;
  padding: 0.55rem 0.65rem;
}

.itv2-faq-list summary {
  cursor: pointer;
  font-weight: 700;
  color: #6b5113;
}

.itv2-faq-list p {
  margin: 0.4rem 0 0;
  font-size: 0.88rem;
}

.itv2-note a {
  display: inline-block;
  margin-top: 0.55rem;
  color: #035ba7;
  text-decoration: none;
  font-weight: 700;
}

.itv2-note a:hover {
  text-decoration: underline;
}

.itv2-seo-block {
  margin-top: 1.1rem;
}

.itv2-seo-block h2 {
  margin: 0;
  font-size: clamp(1.08rem, 2.2vw, 1.35rem);
  color: #183d7b;
}

.itv2-seo-block p {
  margin: 0.55rem 0 0;
  color: var(--text-soft);
}

.itv2-seo-grid {
  margin-top: 0.9rem;
  display: grid;
  gap: 0.7rem;
  grid-template-columns: repeat(2, minmax(0, 1fr));
}

.itv2-seo-grid article {
  border: 1px solid #d8e5ff;
  border-radius: 12px;
  background: #f8fbff;
  padding: 0.75rem;
}

.itv2-seo-grid h3 {
  margin: 0;
  font-size: 0.95rem;
  color: #1f4584;
}

.itv2-seo-grid p {
  margin: 0.4rem 0 0;
  font-size: 0.9rem;
}

.itv2-related-links {
  margin-top: 0.75rem;
  display: flex;
  flex-wrap: wrap;
  gap: 0.45rem;
}

.itv2-related-links a {
  text-decoration: none;
  padding: 0.38rem 0.6rem;
  border: 1px solid #cfe0ff;
  border-radius: 999px;
  background: #f4f8ff;
  color: #1f4a90;
  font-size: 0.85rem;
  font-weight: 600;
}

.itv2-related-links a:hover {
  background: #eaf2ff;
}

.itv2-ad-card {
  margin-top: 1.1rem;
  border: 1px dashed #b9ccf4;
  background: linear-gradient(140deg, #fcfdff, #f2f7ff);
}

.itv2-ad-label {
  margin: 0;
  text-transform: uppercase;
  letter-spacing: 0.06em;
  font-size: 0.72rem;
  color: #45659c;
  font-weight: 700;
}

.itv2-ad-slot {
  margin-top: 0.6rem;
  min-height: 120px;
  border: 1px solid #d3e1ff;
  border-radius: 10px;
  background: #fff;
  overflow: hidden;
}

.itv2-ad-note {
  margin: 0.45rem 0 0;
  font-size: 0.8rem;
  color: #617395;
}

/* ================================================================
   V3 FAQ STYLES
   ================================================================ */
.itv2-faq-list .faq-item {
  background: #fff;
  border: 1px solid var(--border);
  border-radius: 10px;
  padding: 0.85rem 1rem;
}

.itv2-faq-list .faq-item:hover {
  border-color: #b7c9f0;
}

.itv2-faq-list .faq-item summary {
  cursor: pointer;
  font-weight: 700;
  font-size: 0.97rem;
  color: #16386f;
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 0.6rem;
  list-style: none;
  line-height: 1.4;
}

.itv2-faq-list .faq-item summary::-webkit-details-marker {
  display: none;
}

.itv2-faq-list .faq-item summary::marker {
  display: none;
  content: "";
}

.faq-chevron {
  flex-shrink: 0;
  transition: transform 0.25s ease;
  color: var(--primary);
}

.faq-item[open] .faq-chevron {
  transform: rotate(180deg);
}

.itv2-faq-list .faq-item p {
  margin: 0.6rem 0 0;
  color: var(--text-soft);
  animation: faqReveal 0.25s ease;
}

@keyframes faqReveal {
  from { opacity: 0; transform: translateY(-6px); }
  to { opacity: 1; transform: translateY(0); }
}

/* ================================================================
   V3 FOOTER — Multi-column layout
   ================================================================ */
.site-footer {
  margin-top: 3rem;
  border-top: 1px solid var(--border);
  background: #f0f4ff;
}

.footer-inner {
  max-width: 1120px;
  margin: 0 auto;
  padding: 2rem 1rem 1.2rem;
  display: grid;
  grid-template-columns: 1.8fr repeat(5, 1fr);
  gap: 1.4rem;
}

.footer-brand {
  margin: 0;
  font-family: "Sora", "Segoe UI", sans-serif;
  font-size: 1.15rem;
  font-weight: 700;
  color: #123471;
}

.footer-tagline {
  margin: 0.3rem 0 0.8rem;
  color: var(--text-soft);
  font-size: 0.9rem;
  line-height: 1.5;
}

.footer-col-title {
  margin: 0 0 0.5rem;
  font-weight: 700;
  font-size: 0.85rem;
  text-transform: uppercase;
  letter-spacing: 0.04em;
  color: #45526f;
}

.footer-links {
  list-style: none;
  margin: 0;
  padding: 0;
}

.footer-links li + li {
  margin-top: 0.35rem;
}

.footer-links a {
  text-decoration: none;
  color: #194ca3;
  font-size: 0.88rem;
  line-height: 1.45;
}

.footer-links a:hover {
  text-decoration: underline;
  color: var(--primary);
}

.footer-play-badge {
  display: inline-block;
  margin-top: 0.2rem;
}

.footer-play-badge img {
  height: 42px;
  width: auto;
  display: block;
}

.footer-bottom {
  max-width: 1120px;
  margin: 0 auto;
  padding: 0.8rem 1rem 1.2rem;
  border-top: 1px solid var(--border);
  text-align: center;
}

.footer-bottom p {
  margin: 0;
  color: var(--text-soft);
  font-size: 0.88rem;
}

/* ================================================================
   FADE ANIMATION
   ================================================================ */
.fade-section.fade-ready {
  opacity: 0;
  transform: translateY(24px);
  transition: opacity 0.6s ease, transform 0.6s ease;
}

.fade-section.is-visible {
  opacity: 1;
  transform: translateY(0);
}

@media (max-width: 1024px) {
  .itv2-metric-grid {
    grid-template-columns: repeat(2, minmax(0, 1fr));
  }

  .itv2-guide-grid {
    grid-template-columns: 1fr;
  }
}

@media (max-width: 960px) {
  .itv2-grid-2,
  .itv2-chart-grid,
  .itv2-slab-grid,
  .itv2-hero-grid,
  .itv2-seo-grid {
    grid-template-columns: 1fr;
  }

  .itv2-result-head {
    flex-direction: column;
  }

  .footer-inner {
    grid-template-columns: 1fr 1fr 1fr;
    gap: 1.4rem;
  }
}

@media (max-width: 640px) {
  .itv2-main {
    padding: 0.9rem 0.75rem 2.4rem;
  }

  .itv2-hero,
  .itv2-card {
    padding: 0.9rem;
    border-radius: 14px;
  }

  .itv2-email-row,
  .itv2-form-actions,
  .itv2-metric-grid {
    grid-template-columns: 1fr;
  }

  .itv2-email-row {
    display: grid;
  }

  .itv2-table-wrap table,
  .itv2-slab-wrap table {
    min-width: 540px;
  }

  .itv2-chart-grid canvas {
    width: 88% !important;
    max-width: 250px;
  }

  .footer-inner {
    grid-template-columns: 1fr 1fr;
    gap: 1.2rem;
  }
}