rt { display: inline; font: inherit; }
rtc::before { content: "("; } rtc::after { content: ")"; }
rb + rt::before, rtc + rt::before { content: "("; }
rb ~ rt:last-child::after, rt + rb::before { content: ")"; }
rt + rtc::before { content: ")("; }
<p lang="ja"><ruby><rb>水</rb><rb>芝</rb><rb>居</rb><rt>みず</rt><rt>ばい</rt><rt>し</rt></ruby></p>
<p lang="ja" id="vertical"><ruby><rb>水</rb><rb>芝</rb><rb>居</rb><rt>みず</rt><rt>ばい</rt><rt>し</rt></ruby></p>