:root {
  --subsidy-dark: #28312b;
  --subsidy-green: #2f6248;
  --subsidy-beige: #eee7da;
  --subsidy-cream: #f8f6f1;
  --subsidy-gold: #7f5c2b;
}

.subsidy-page { overflow: clip; background: #fff; }
.subsidy-container { width: min(1160px, calc(100% - 64px)); margin-inline: auto; }
.subsidy-section { padding: 96px 0; }
.subsidy-section.is-ivory { background: var(--subsidy-cream); }
.subsidy-heading { max-width: 830px; margin: 0 auto 48px; text-align: center; }
.subsidy-heading.is-left { margin-inline: 0; text-align: left; }
.subsidy-eyebrow { margin: 0 0 11px; color: var(--subsidy-gold); font-family: Georgia, serif; font-size: 12px; font-weight: 700; letter-spacing: .23em; }
.subsidy-heading h2 { margin: 0; font-family: var(--serif); font-size: clamp(31px, 3.4vw, 45px); font-weight: 600; line-height: 1.55; letter-spacing: .045em; }
.subsidy-heading p { margin: 20px 0 0; color: #555b54; font-size: 16px; line-height: 2; }
.subsidy-button { min-height: 64px; display: inline-flex; align-items: center; justify-content: center; gap: 10px; padding: 15px 28px; border: 1px solid var(--subsidy-green); border-radius: 7px; color: #fff; background: var(--subsidy-green); box-shadow: 0 10px 24px rgba(47,98,72,.18); font-size: 16px; font-weight: 700; line-height: 1.35; transition: color .25s ease, background-color .25s ease, border-color .25s ease, box-shadow .25s ease, transform .25s ease; }
.subsidy-button:hover { background: #27543d; border-color: #27543d; box-shadow: 0 13px 28px rgba(47,98,72,.24); transform: translateY(-2px); }
.subsidy-button.is-line { color: var(--subsidy-green); background: #fff; }
.subsidy-button.is-line:hover { color: #fff; background: var(--subsidy-green); }
.subsidy-button-arrow { font-family: Georgia, serif; font-size: 20px; }
.subsidy-cta-row { display: flex; flex-wrap: wrap; gap: 13px; }

.subsidy-hero { position: relative; overflow: hidden; background: #f4f0e8; border-bottom: 1px solid #ded7ca; }
.subsidy-hero-inner { min-height: 650px; display: grid; grid-template-columns: minmax(0, 1.04fr) minmax(420px, .96fr); align-items: center; gap: 54px; padding-block: 72px; }
.subsidy-hero-copy { position: relative; z-index: 2; }
.subsidy-breadcrumb { margin: 0 0 36px; color: #565c56; font-size: 13px; font-weight: 600; }
.subsidy-breadcrumb a:hover { color: var(--subsidy-gold); }
.subsidy-hero h1 { margin: 0; font-family: var(--serif); font-size: clamp(45px, 4.7vw, 64px); font-weight: 500; line-height: 1.4; letter-spacing: .025em; }
.subsidy-hero-lead { max-width: 680px; margin: 24px 0 0; color: #3f463f; font-size: 17px; font-weight: 600; line-height: 2; }
.subsidy-hero-facts { display: grid; grid-template-columns: repeat(3, 1fr); margin: 31px 0 28px; padding: 19px 0; border-top: 1px solid #d6ccbb; border-bottom: 1px solid #d6ccbb; }
.subsidy-hero-facts > div { min-width: 0; padding: 0 17px; border-right: 1px solid #d6ccbb; }
.subsidy-hero-facts > div:first-child { padding-left: 0; }
.subsidy-hero-facts > div:last-child { padding-right: 0; border-right: 0; }
.subsidy-hero-facts span { display: block; color: #515750; font-size: 12px; font-weight: 700; letter-spacing: .06em; }
.subsidy-hero-facts strong { display: block; margin-top: 4px; color: var(--subsidy-gold); font-family: var(--serif); font-size: clamp(20px, 2vw, 26px); line-height: 1.45; }
.subsidy-hero-visual { position: relative; margin: 0; }
.subsidy-hero-visual::before { content: ""; position: absolute; inset: -18px 22px 18px -18px; border: 1px solid rgba(155,118,64,.32); }
.subsidy-hero-visual img { position: relative; z-index: 1; width: 100%; aspect-ratio: 4 / 4.45; display: block; object-fit: cover; object-position: 84% center; box-shadow: 0 20px 48px rgba(52,47,38,.13); }
.subsidy-visual-note { position: absolute; z-index: 2; right: -18px; bottom: 28px; width: 250px; padding: 19px 21px; color: #fff; background: rgba(40,49,43,.95); box-shadow: 0 10px 28px rgba(34,39,35,.2); }
.subsidy-visual-note span { display: block; color: #ead4aa; font-family: Georgia, serif; font-size: 11px; letter-spacing: .16em; }
.subsidy-visual-note strong { display: block; margin-top: 5px; font-family: var(--serif); font-size: 16px; line-height: 1.65; }

.subsidy-problem-grid { display: grid; grid-template-columns: repeat(4, 1fr); gap: 16px; }
.subsidy-problem-card { min-height: 266px; padding: 29px 25px; background: #fff; border: 1px solid #ddd7cc; border-radius: 12px; box-shadow: 0 8px 24px rgba(54,47,36,.04); }
.subsidy-card-icon { width: 45px; height: 45px; display: grid; place-items: center; margin-bottom: 23px; color: var(--subsidy-gold); background: #f3eee4; border-radius: 50%; font-family: Georgia, serif; font-size: 17px; }
.subsidy-problem-card h3 { margin: 0 0 13px; font-family: var(--serif); font-size: 20px; line-height: 1.65; }
.subsidy-problem-card p { margin: 0; color: #454c45; font-size: 15px; line-height: 1.95; }

.subsidy-consult { padding: 84px 0; color: #fff; background: var(--subsidy-dark); }
.subsidy-consult-inner { display: grid; grid-template-columns: minmax(0, 1fr) minmax(340px, .7fr); gap: 58px; align-items: center; }
.subsidy-consult h2 { margin: 0 0 18px; font-family: var(--serif); font-size: clamp(31px, 3.5vw, 45px); font-weight: 500; line-height: 1.55; }
.subsidy-consult p { margin: 0; color: #f0f3f0; font-size: 16px; line-height: 2; }
.subsidy-consult .subsidy-eyebrow, .subsidy-diagnosis .subsidy-eyebrow, .subsidy-final-cta .subsidy-eyebrow { color: #efd7aa; }
.subsidy-consult-examples { display: grid; gap: 9px; margin: 25px 0 0; }
.subsidy-consult-examples span { padding: 11px 15px; color: #303a33; background: #fff; border-left: 3px solid #c09b5f; font-weight: 700; }
.subsidy-consult-message { padding: 31px; border: 1px solid rgba(255,255,255,.22); background: rgba(255,255,255,.045); }
.subsidy-consult-message p { margin: 0 0 24px; color: #fff; font-family: var(--serif); font-size: 22px; font-weight: 600; line-height: 1.8; }
.subsidy-consult-message .subsidy-button { width: 100%; }

.subsidy-point-grid { display: grid; grid-template-columns: repeat(3, 1fr); gap: 18px; }
.subsidy-point-card { min-height: 330px; padding: 34px 29px; border: 1px solid #ddd7cc; border-radius: 12px; background: #fff; }
.subsidy-point-number { color: var(--subsidy-gold); font-family: Georgia, serif; font-size: 12px; font-weight: 700; letter-spacing: .18em; }
.subsidy-point-card h3 { margin: 17px 0 14px; font-family: var(--serif); font-size: 23px; }
.subsidy-point-card p, .subsidy-point-card li { color: #444b44; font-size: 15px; line-height: 1.95; }
.subsidy-point-card p { margin: 0 0 12px; }
.subsidy-point-card ul { margin: 0; padding-left: 20px; }
.subsidy-afterpay { display: grid; grid-template-columns: 58px 1fr; gap: 22px; margin-top: 25px; padding: 28px 31px; color: #493a22; background: #f1e8d8; border-left: 3px solid var(--subsidy-gold); }
.subsidy-afterpay-mark { width: 50px; height: 50px; display: grid; place-items: center; border: 1px solid var(--subsidy-gold); border-radius: 50%; font: 21px/1 Georgia, serif; }
.subsidy-afterpay h3 { margin: 0 0 6px; font-family: var(--serif); font-size: 21px; }
.subsidy-afterpay p { margin: 0; color: #4d4436; font-size: 15px; line-height: 1.9; }

.subsidy-usecase-grid { display: grid; grid-template-columns: repeat(5, 1fr); gap: 13px; }
.subsidy-usecase-card { min-height: 235px; padding: 27px 21px; background: #fff; border: 1px solid #ded9d0; border-radius: 11px; }
.subsidy-usecase-card span { color: var(--subsidy-gold); font: 13px/1 Georgia, serif; letter-spacing: .12em; }
.subsidy-usecase-card h3 { margin: 20px 0 12px; font-family: var(--serif); font-size: 20px; }
.subsidy-usecase-card p { margin: 0; color: #454c45; font-size: 15px; line-height: 1.9; }
.subsidy-section-note { margin: 28px 0 0; padding: 17px 20px; color: #504027; background: #f3ede2; border: 1px solid #d4c2a5; text-align: center; font-size: 14px; font-weight: 700; line-height: 1.85; }

.subsidy-simulation { background: #fff; }
.subsidy-simulation-panel { padding: 46px 50px; background: var(--subsidy-dark); color: #fff; border-radius: 14px; }
.subsidy-simulation-flow { display: grid; grid-template-columns: 1fr 70px 1fr 70px 1fr; align-items: stretch; }
.subsidy-simulation-item { min-height: 172px; display: flex; flex-direction: column; align-items: center; justify-content: center; padding: 22px; text-align: center; border: 1px solid rgba(255,255,255,.2); background: rgba(255,255,255,.055); }
.subsidy-simulation-item span { color: #d9dcd7; font-size: 13px; font-weight: 700; }
.subsidy-simulation-item strong { display: block; margin-top: 7px; color: #fff; font-family: var(--serif); font-size: 38px; line-height: 1.25; }
.subsidy-simulation-item.is-result { background: #fff; }
.subsidy-simulation-item.is-result span { color: #545b54; }
.subsidy-simulation-item.is-result strong { color: var(--subsidy-green); }
.subsidy-simulation-arrow { display: grid; place-items: center; color: #c9a76d; font-family: Georgia, serif; font-size: 31px; }
.subsidy-simulation-caption { margin: 18px 0 0; color: #f1f3f0; text-align: center; font-size: 14px; line-height: 1.85; }

.subsidy-support-grid { display: grid; grid-template-columns: repeat(5, 1fr); gap: 12px; }
.subsidy-support-card { position: relative; min-height: 285px; padding: 29px 23px; overflow: hidden; background: #fff; border: 1px solid #d4ccbf; border-radius: 11px; }
.subsidy-support-card::after { content: attr(data-step); position: absolute; right: 10px; bottom: -20px; color: rgba(155,118,64,.055); font: 86px/1 Georgia, serif; }
.subsidy-support-card h3 { position: relative; z-index: 1; margin: 0 0 14px; padding-top: 36px; font-family: var(--serif); font-size: 20px; }
.subsidy-support-card h3::before { content: attr(data-step); position: absolute; top: 0; left: 0; color: var(--subsidy-gold); font: 11px/1 Georgia, serif; letter-spacing: .15em; }
.subsidy-support-card p { position: relative; z-index: 1; margin: 0; color: #454c45; font-size: 15px; line-height: 1.9; }

.subsidy-price { background: #f4f1ea; }
.subsidy-price-grid { display: grid; grid-template-columns: repeat(4, 1fr); gap: 14px; }
.subsidy-price-card { min-height: 180px; display: flex; flex-direction: column; align-items: center; justify-content: center; padding: 27px 18px; background: #fff; border: 1px solid #d8d0c2; border-radius: 11px; text-align: center; }
.subsidy-price-card span { color: #5f655e; font-size: 13px; font-weight: 700; }
.subsidy-price-card strong { margin-top: 8px; color: var(--subsidy-gold); font-family: var(--serif); font-size: 32px; line-height: 1.35; }
.subsidy-price-note { max-width: 840px; margin: 24px auto 0; color: #474e47; text-align: center; font-size: 14px; line-height: 1.9; }
.subsidy-price .subsidy-cta-row { justify-content: center; margin-top: 29px; }

.subsidy-diagnosis { padding: 96px 0; color: #fff; background: #304c3b; }
.subsidy-diagnosis-inner { display: grid; grid-template-columns: minmax(0, .9fr) minmax(390px, 1.1fr); gap: 70px; align-items: center; }
.subsidy-diagnosis h2 { margin: 0 0 18px; font-family: var(--serif); font-size: clamp(32px, 3.6vw, 46px); font-weight: 500; line-height: 1.55; }
.subsidy-diagnosis p { margin: 0; color: #f2f5f2; font-size: 16px; line-height: 2; }
.subsidy-diagnosis strong { color: #f0d8a9; }
.subsidy-diagnosis-list { display: grid; grid-template-columns: 1fr 1fr; gap: 10px; margin: 25px 0 29px; padding: 0; list-style: none; }
.subsidy-diagnosis-list li { position: relative; padding: 11px 13px 11px 30px; background: rgba(255,255,255,.1); font-size: 14px; line-height: 1.7; }
.subsidy-diagnosis-list li::before { content: "✓"; position: absolute; left: 11px; color: #d8bd87; }
.subsidy-diagnosis .subsidy-button { color: var(--subsidy-green); background: #fff; border-color: #fff; }
.subsidy-diagnosis-summary { padding: 35px; background: rgba(255,255,255,.07); border: 1px solid rgba(255,255,255,.2); }
.subsidy-diagnosis-summary h3 { margin: 0 0 16px; font-family: var(--serif); font-size: 23px; }
.subsidy-diagnosis-summary p + p { margin-top: 15px; }

.subsidy-reason-grid { display: grid; grid-template-columns: 1fr 1fr; gap: 16px; }
.subsidy-reason-card { min-height: 220px; display: grid; grid-template-columns: 58px 1fr; gap: 22px; padding: 31px; background: #fff; border: 1px solid #ddd7cc; border-radius: 11px; }
.subsidy-reason-number { color: var(--subsidy-gold); font: 27px/1 Georgia, serif; }
.subsidy-reason-card h3 { margin: 0 0 12px; font-family: var(--serif); font-size: 21px; line-height: 1.65; }
.subsidy-reason-card p { margin: 0; color: #454c45; font-size: 15px; line-height: 1.95; }

.subsidy-flow-grid { display: grid; grid-template-columns: repeat(4, 1fr); gap: 14px; }
.subsidy-flow-step { position: relative; min-height: 230px; padding: 29px 24px; background: #fff; border: 1px solid #ddd7cc; border-radius: 11px; }
.subsidy-flow-step:not(:last-child)::after { content: "→"; position: absolute; z-index: 2; top: 50%; right: -22px; width: 30px; height: 30px; display: grid; place-items: center; color: var(--subsidy-gold); background: var(--subsidy-cream); border-radius: 50%; transform: translateY(-50%); }
.subsidy-flow-step:nth-child(4)::after { display: none; }
.subsidy-flow-step span { color: var(--subsidy-gold); font: 12px/1 Georgia, serif; letter-spacing: .1em; }
.subsidy-flow-step h3 { margin: 22px 0 12px; font-family: var(--serif); font-size: 20px; }
.subsidy-flow-step p { margin: 0; color: #454c45; font-size: 15px; line-height: 1.9; }

.subsidy-notice-grid { display: grid; gap: 10px; }
.subsidy-notice-card { display: grid; grid-template-columns: 45px 1fr; gap: 19px; padding: 25px 28px; background: #fff; border: 1px solid #ddd7cc; border-radius: 9px; }
.subsidy-notice-card span { width: 36px; height: 36px; display: grid; place-items: center; color: var(--subsidy-gold); border: 1px solid #c8aa78; border-radius: 50%; font: 15px/1 Georgia, serif; }
.subsidy-notice-card h3 { margin: 0 0 7px; font-family: var(--serif); font-size: 19px; }
.subsidy-notice-card p { margin: 0; color: #454c45; font-size: 15px; line-height: 1.9; }

.subsidy-faq-list { display: grid; gap: 10px; }
.subsidy-faq details { overflow: hidden; background: #fff; border: 1px solid #ddd7cc; border-radius: 10px; }
.subsidy-faq summary { min-height: 74px; display: grid; grid-template-columns: 38px 1fr 24px; align-items: center; gap: 18px; padding: 10px 24px; cursor: pointer; list-style: none; font-size: 16px; font-weight: 700; line-height: 1.65; }
.subsidy-faq summary::-webkit-details-marker { display: none; }
.subsidy-faq summary::after { content: "+"; color: var(--subsidy-gold); font: 24px/1 Georgia, serif; }
.subsidy-faq details[open] summary::after { content: "−"; }
.subsidy-faq-q { width: 36px; height: 36px; display: grid; place-items: center; color: var(--subsidy-gold); border: 1px solid var(--subsidy-gold); border-radius: 50%; font: 18px/1 Georgia, serif; }
.subsidy-faq-answer { margin: 1px 58px 0 80px; color: #414841; font-size: 15px; line-height: 1.95; }
.subsidy-problem-card p, .subsidy-point-card p, .subsidy-point-card li, .subsidy-afterpay p, .subsidy-usecase-card p, .subsidy-support-card p, .subsidy-reason-card p, .subsidy-flow-step p, .subsidy-notice-card p, .subsidy-faq-answer { font-weight: 500; }
.subsidy-faq-answer > div { padding-bottom: 20px; }

.subsidy-final-cta { position: relative; overflow: hidden; padding: 96px 0 110px; color: #fff; background: var(--subsidy-dark); }
.subsidy-final-cta::after { content: ""; position: absolute; right: -160px; bottom: -250px; width: 480px; height: 480px; border: 1px solid rgba(204,177,126,.2); border-radius: 50%; box-shadow: 0 0 0 60px rgba(204,177,126,.035); }
.subsidy-final-cta-inner { position: relative; z-index: 1; max-width: 850px; margin-inline: auto; text-align: center; }
.subsidy-final-cta h2 { margin: 0; font-family: var(--serif); font-size: clamp(35px, 4.2vw, 52px); font-weight: 500; line-height: 1.55; }
.subsidy-final-cta p { margin: 22px 0 0; color: #e0e4e0; font-size: 16px; line-height: 2; }
.subsidy-final-cta .subsidy-final-free { display: inline-flex; margin-top: 19px; padding: 7px 16px; color: #2e352f; background: #e7d1a6; border-radius: 999px; font-weight: 800; }
.subsidy-final-cta .subsidy-cta-row { justify-content: center; margin-top: 29px; }
.subsidy-final-cta .subsidy-button { min-width: 280px; }
.subsidy-contact-card { position: relative; z-index: 1; max-width: 970px; margin: 48px auto 0; padding: 48px 55px 55px; color: #283029; text-align: left; background: #fff; border: 1px solid #dedbd4; box-shadow: 0 24px 56px rgba(15,22,18,.2); }
.subsidy-contact-card .contact-form-intro { margin-bottom: 31px; color: #283029; text-align: center; }
.subsidy-contact-card .contact-form-intro p { margin: 0; color: var(--subsidy-gold); font: 700 11px/1 Georgia, serif; letter-spacing: .18em; }
.subsidy-contact-card .contact-form-intro h3 { margin: 12px 0 8px; color: #283029; font-family: var(--serif); font-size: 31px; font-weight: 600; }
.subsidy-contact-card .contact-form-intro span { margin-top: 0; color: #4f5650; font-size: 13px; }
.subsidy-contact-card .contact-form-intro b,
.subsidy-contact-card .form-field > span b { color: #fff; background: #92644f; }
.subsidy-contact-card .form-field > span { color: #353a35; }
.subsidy-contact-card input:not([type="submit"]):not([type="checkbox"]),
.subsidy-contact-card textarea,
.subsidy-contact-card select { color: #283029; background: #fbfbf8; border-color: #d5d3cc; }
.subsidy-contact-card input:focus,
.subsidy-contact-card textarea:focus,
.subsidy-contact-card select:focus { border-color: var(--subsidy-green); background: #fff; box-shadow: 0 0 0 3px rgba(47,98,72,.09); }
.subsidy-contact-card .privacy-consent { color: #464d47; }
.subsidy-contact-card .privacy-consent input { accent-color: var(--subsidy-green); }
.subsidy-contact-card .privacy-policy-link { color: var(--subsidy-green); }
.subsidy-contact-card .contact-submit,
.subsidy-contact-card .wpcf7-submit { width: min(100%, 460px); color: #fff; background: var(--subsidy-green); }
.subsidy-contact-card .contact-submit:hover,
.subsidy-contact-card .wpcf7-submit:hover { background: #27543d; }

.is-reveal-ready .reveal { opacity: 0; transform: translateY(18px); transition: opacity .52s ease, transform .52s cubic-bezier(.22,1,.36,1); }
.is-reveal-ready .reveal.is-visible { opacity: 1; transform: translateY(0); }

@media (hover: hover) {
  .subsidy-problem-card, .subsidy-point-card, .subsidy-usecase-card, .subsidy-support-card, .subsidy-reason-card, .subsidy-flow-step { transition: border-color .25s ease, box-shadow .25s ease, transform .25s ease; }
  .subsidy-problem-card:hover, .subsidy-point-card:hover, .subsidy-usecase-card:hover, .subsidy-support-card:hover, .subsidy-reason-card:hover, .subsidy-flow-step:hover { border-color: #c9bda9; box-shadow: 0 13px 30px rgba(54,47,36,.07); transform: translateY(-3px); }
}

@media (max-width: 1024px) {
  .subsidy-hero-inner { grid-template-columns: 1.05fr .95fr; gap: 34px; }
  .subsidy-hero h1 { font-size: clamp(40px, 5vw, 53px); }
  .subsidy-problem-grid, .subsidy-price-grid { grid-template-columns: 1fr 1fr; }
  .subsidy-usecase-grid { grid-template-columns: repeat(3, 1fr); }
  .subsidy-support-grid { grid-template-columns: repeat(3, 1fr); }
  .subsidy-flow-grid { grid-template-columns: repeat(2, 1fr); }
  .subsidy-flow-step:nth-child(2n)::after { display: none; }
}

@media (max-width: 760px) {
  .subsidy-container { width: min(100% - 32px, 620px); }
  .subsidy-section { padding: 60px 0; }
  .subsidy-heading { margin-bottom: 31px; text-align: left; }
  .subsidy-heading h2 { font-size: 27px; line-height: 1.6; }
  .subsidy-heading h2 br { display: none; }
  .subsidy-heading p { margin-top: 14px; font-size: 15px; line-height: 1.95; }
  .subsidy-button { width: 100%; min-height: 60px; padding-inline: 18px; font-size: 14px; }
  .subsidy-cta-row { display: grid; gap: 9px; }
  .subsidy-hero-inner { min-height: 0; grid-template-columns: 1fr; gap: 38px; padding-block: 48px 60px; }
  .subsidy-breadcrumb { margin-bottom: 27px; }
  .subsidy-hero h1 { font-size: clamp(36px, 10.2vw, 45px); line-height: 1.45; }
  .subsidy-hero-lead { margin-top: 19px; font-size: 15px; line-height: 1.95; }
  .subsidy-hero-facts { margin: 24px 0 22px; }
  .subsidy-hero-facts > div { padding-inline: 9px; }
  .subsidy-hero-facts span { font-size: 11px; }
  .subsidy-hero-facts strong { font-size: 17px; }
  .subsidy-hero-visual { width: calc(100% - 16px); margin-left: 16px; }
  .subsidy-hero-visual img { aspect-ratio: 4 / 3.35; object-position: 80% center; }
  .subsidy-visual-note { right: -8px; bottom: 15px; width: 218px; padding: 15px 17px; }
  .subsidy-visual-note strong { font-size: 14px; }
  .subsidy-problem-grid, .subsidy-point-grid, .subsidy-usecase-grid, .subsidy-support-grid, .subsidy-price-grid, .subsidy-reason-grid, .subsidy-flow-grid { grid-template-columns: 1fr; }
  .subsidy-problem-card, .subsidy-point-card, .subsidy-usecase-card, .subsidy-support-card, .subsidy-price-card, .subsidy-reason-card, .subsidy-flow-step { min-height: 0; }
  .subsidy-consult { padding: 59px 0; }
  .subsidy-consult-inner { grid-template-columns: 1fr; gap: 31px; }
  .subsidy-consult h2 { font-size: 28px; }
  .subsidy-consult p { font-size: 15px; }
  .subsidy-consult-message { padding: 25px 21px; }
  .subsidy-consult-message p { font-size: 19px; }
  .subsidy-afterpay { grid-template-columns: 43px 1fr; gap: 14px; padding: 23px 20px; }
  .subsidy-afterpay-mark { width: 42px; height: 42px; font-size: 17px; }
  .subsidy-afterpay h3 { font-size: 19px; }
  .subsidy-section-note { text-align: left; }
  .subsidy-simulation-panel { padding: 29px 20px; }
  .subsidy-simulation-flow { grid-template-columns: 1fr; gap: 8px; }
  .subsidy-simulation-item { min-height: 125px; }
  .subsidy-simulation-item strong { font-size: 31px; }
  .subsidy-simulation-arrow { min-height: 28px; transform: rotate(90deg); }
  .subsidy-diagnosis { padding: 61px 0; }
  .subsidy-diagnosis-inner { grid-template-columns: 1fr; gap: 31px; }
  .subsidy-diagnosis h2 { font-size: 29px; }
  .subsidy-diagnosis p { font-size: 15px; }
  .subsidy-diagnosis-list { grid-template-columns: 1fr; }
  .subsidy-diagnosis-summary { padding: 26px 21px; }
  .subsidy-reason-card { grid-template-columns: 43px 1fr; gap: 15px; padding: 26px 21px; }
  .subsidy-reason-number { font-size: 22px; }
  .subsidy-flow-step:not(:last-child)::after, .subsidy-flow-step:nth-child(4)::after { content: "↓"; top: auto; right: 50%; bottom: -22px; display: grid; transform: translateX(50%); }
  .subsidy-flow-step:last-child::after { display: none; }
  .subsidy-notice-card { grid-template-columns: 38px 1fr; gap: 13px; padding: 22px 18px; }
  .subsidy-notice-card h3 { font-size: 17px; }
  .subsidy-faq summary { min-height: 72px; grid-template-columns: 34px 1fr 20px; gap: 10px; padding: 12px 14px; font-size: 16px; line-height: 1.65; }
  .subsidy-faq-q { width: 32px; height: 32px; font-size: 16px; }
  .subsidy-faq-answer { margin: 3px 18px 0 58px; font-size: 15px; }
  .subsidy-final-cta { padding: 67px 0 92px; }
  .subsidy-final-cta h2 { font-size: 31px; }
  .subsidy-final-cta p { font-size: 15px; }
  .subsidy-final-cta .subsidy-button { min-width: 0; }
  .subsidy-contact-card { margin-top: 34px; padding: 35px 18px 39px; }
  .subsidy-contact-card .contact-form-intro { text-align: left; }
  .subsidy-contact-card .contact-form-intro h3 { font-size: 25px; }
  .subsidy-page .mobile-contact-bar { grid-template-columns: 1fr; }
}

@media (prefers-reduced-motion: reduce) {
  .is-reveal-ready .reveal { opacity: 1; transform: none; transition: none; }
}