.isg-startup{--isg-pale:#edf7fb;--isg-line:#e5eaed;--isg-muted:#70787d;--isg-blue:#327fa4;--isg-deep:#23668a;--font-signature:'Caveat',cursive;--container-width:1196px;margin:0;background:#fff;color:#202427;font:400 14px/1.9 'Noto Sans JP',sans-serif}.isg-startup *{box-sizing:border-box}.isg-startup a{color:inherit;text-decoration:none}.isg-startup a:hover{color:#327fa4}.isg-startup :focus-visible{outline:2px solid #23668a;outline-offset:4px}.isg-startup .skip{position:absolute;top:-80px;background:white;padding:12px;z-index:9}.isg-startup .skip:focus{top:8px}.isg-startup main{max-width:1196px;margin:auto;padding:24px 24px 64px}.isg-startup .crumb{font-size:11px;color:#70787d;margin-bottom:32px}.isg-startup .hero{background:#edf7fb;border-radius:6px;padding:28px 32px;margin-bottom:48px}.isg-startup .eyebrow{font-size:12px;color:#327fa4;font-weight:500}.isg-startup h1{font-size:30px;line-height:1.6;margin:8px 0 16px;font-weight:700;overflow-wrap:anywhere}.isg-startup .intro{color:#70787d;margin:0;max-width:740px}.isg-startup .layout{display:grid;grid-template-columns:minmax(0,1fr) 260px;gap:32px;align-items:start}.isg-startup .layout>section{min-width:0}.isg-startup .sample{background:#f5f8f9;border:1px solid #e5eaed;border-radius:6px;padding:12px 16px;font-size:12px;color:#70787d;margin-bottom:24px}.isg-startup .toolbar{display:flex;flex-wrap:wrap;gap:12px;background:#f5f8f9;border-radius:6px;padding:20px;margin-bottom:32px}.isg-startup input,.isg-startup select{font:inherit;color:#202427;background:white;border:1px solid #d1dce1;padding:10px 12px;border-radius:6px;min-width:0}.isg-startup input{flex:1 1 100%;scroll-margin-top:20px}.isg-startup select{flex:1;width:45%}.isg-startup .month-group{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:20px;margin-bottom:48px}.isg-startup .month{grid-column:1/-1;display:flex;align-items:center;justify-content:space-between;border-bottom:1px solid #e5eaed;padding-bottom:12px}.isg-startup .month h2{font-size:22px;margin:0}.isg-startup .count{font-size:12px;color:#70787d}.isg-startup .entry{border:1px solid #e5eaed;border-radius:6px;overflow:hidden;box-shadow:0 1px 3px #1f333d12;display:flex;flex-direction:column}.isg-startup .thumb{height:148px;background:#edf7fb;display:flex;flex-direction:column;align-items:center;justify-content:center;color:#327fa4;gap:4px}.isg-startup .thumb>span{font-size:11px;letter-spacing:.08em}.isg-startup .thumb strong{font-size:25px;font-weight:500}.isg-startup .thumb small{font-size:10px;color:#70787d}.isg-startup .entry-body{padding:16px;display:flex;flex-direction:column;flex:1}.isg-startup .meta{display:flex;align-items:center;flex-wrap:wrap;gap:12px;color:#70787d;font-size:11px}.isg-startup .tag{background:#f5f8f9;color:#536b78;padding:2px 8px;border-radius:4px}.isg-startup .entry h3{font-size:17px;line-height:1.7;margin:12px 0 16px;flex:1;font-weight:700}.isg-startup .entry-cta{border-top:1px solid #e5eaed;padding-top:14px;display:flex;justify-content:center;gap:18px;font-size:13px;color:#327fa4}.isg-startup .panel{border:1px solid #e5eaed;border-radius:6px;padding:20px;margin-bottom:24px}.isg-startup .panel h2{font-size:15px;margin:0 0 16px;border-bottom:1px solid #e5eaed;padding-bottom:12px}.isg-startup .panel p,.isg-startup .panel li{font-size:12px;color:#70787d}.isg-startup .panel ul{padding-left:18px}.isg-startup .archive{display:flex;justify-content:space-between;padding:12px 0;border-bottom:1px solid #e5eaed;font-size:12px}.isg-startup .archive:last-child{border:0;padding-bottom:0}.isg-startup .note,.isg-startup .muted{font-size:13px;line-height:2;color:#70787d}.isg-startup .reset{border:0;background:none;padding:0;color:#327fa4;font:inherit;font-size:12px;cursor:pointer}.isg-startup .article{min-width:0}.isg-startup .article>p:first-child{font-size:16px;margin-top:0}.isg-startup .article h2{font-size:21px;border-left:3px solid #327fa4;background:#f5f8f9;padding:12px 16px;margin:48px 0 24px}.isg-startup dl{margin:0}.isg-startup dl>div{display:grid;grid-template-columns:145px minmax(0,1fr);border-bottom:1px solid #e5eaed;padding:16px 12px;gap:16px}.isg-startup dt{font-size:13px;color:#70787d}.isg-startup dd{font-size:14px;margin:0;overflow-wrap:anywhere}.isg-startup .source{border:1px solid #e5eaed;border-radius:6px;padding:20px;font-size:14px}.isg-startup .source small{display:block;color:#70787d;font-size:12px;margin-top:8px}.isg-startup .back{display:block;color:#327fa4;border-top:1px solid #e5eaed;padding-top:24px;margin-top:48px;font-size:13px}.isg-startup .empty{color:#70787d;padding:32px 0}.isg-startup .isg-top-footer p{margin:0}.isg-startup .isg-header-inner{max-width:1960px}
@media(max-width:899px){.isg-startup .layout{grid-template-columns:minmax(0,1fr)}.isg-startup aside{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:20px}.isg-startup .panel{margin:0}.isg-startup .layout{gap:32px}}
@media(max-width:600px){.isg-startup main{padding:20px 16px 48px}.isg-startup .crumb{font-size:10px;margin-bottom:24px}.isg-startup .hero{padding:24px 20px;margin-bottom:32px}.isg-startup h1{font-size:24px}.isg-startup h1 br{display:none}.isg-startup .intro{font-size:13px}.isg-startup .toolbar{padding:16px;gap:12px}.isg-startup select{font-size:12px;padding:10px 8px}.isg-startup .month-group{grid-template-columns:minmax(0,1fr);margin-bottom:32px}.isg-startup .month h2{font-size:20px}.isg-startup .thumb{height:150px}.isg-startup aside{grid-template-columns:1fr}.isg-startup .article h2{margin-top:32px;font-size:18px}.isg-startup dl>div{grid-template-columns:94px minmax(0,1fr);padding:16px 0;gap:12px}.isg-startup dd{font-size:13px}.isg-startup .isg-footer-copy{flex-basis:220px}}

/* Shared photo thumbnail: one image and headline for all entries. */
.isg-startup .thumb{height:auto;aspect-ratio:16/9;position:relative;isolation:isolate;background:url('../images/bankruptcy/shiga-biwa.jpg') center 54%/cover;color:#fff;gap:6px}
.isg-startup .thumb:before{content:'';position:absolute;inset:0;background:rgba(15,43,57,.48);z-index:-1}
.isg-startup .thumb>span{font-size:20px;letter-spacing:.16em;font-weight:500;text-shadow:0 1px 3px #0005}
.isg-startup .thumb strong{font-size:34px;font-weight:700;letter-spacing:.14em;text-shadow:0 1px 3px #0005}
.isg-startup .photo-credit{font-size:10px;line-height:1.9;color:#70787d;margin:24px 0 0}
.isg-startup .photo-credit a{text-decoration:underline}
@media(max-width:600px){.isg-startup .thumb>span{font-size:20px}.isg-startup .thumb strong{font-size:34px}}

.isg-top-footer{border-top:14px solid var(--isg-pale)}.isg-top-footer-inner{max-width:var(--container-width);margin:auto;display:flex;align-items:center;gap:24px;padding:20px 24px 12px}.isg-footer-symbol{width:90px;height:42px;flex-shrink:0}.isg-footer-copy{flex:1;color:var(--isg-muted);min-width:0}.isg-footer-copy p{font-size:10px;line-height:18px}.isg-footer-copy p:first-child{font-size:12px;line-height:20px;margin-bottom:4px}.isg-footer-copy small{font-size:9px;line-height:16px}.isg-footer-skyline{position:relative;width:355px;height:60px;flex-shrink:0}.isg-footer-skyline img{width:100%;height:100%}.isg-footer-skyline span{position:absolute;right:0;top:0;color:var(--isg-blue);font:400 16px/17px var(--font-signature)}
@media(max-width:899px){.isg-top-footer-inner{flex-wrap:wrap}.isg-footer-skyline{margin-left:auto}}@media(max-width:600px){.isg-top-footer-inner{padding:20px 16px;gap:16px}.isg-footer-symbol{width:64px}.isg-footer-skyline{width:100%;max-width:355px}.isg-footer-copy{flex-basis:230px}}
.isg-startup .filter-submit{border:0;border-radius:6px;background:#327fa4;color:#fff;padding:10px 20px;font:inherit;cursor:pointer}.isg-startup .contact-link{color:#327fa4;font-size:13px}.isg-startup .record-body{margin-top:48px}.isg-startup .source+.source{margin-top:12px}.isg-startup .pagination{margin:24px 0}.isg-startup .page-numbers{display:inline-block;padding:8px 12px}.isg-startup .page-numbers.current{background:#edf7fb}.isg-startup .source{display:block;color:#327fa4}