.tax-salary-guide{padding:20px 0 68px}.tax-salary-guide a{text-underline-offset:3px}.tax-hero{display:grid;grid-template-columns:minmax(0,1fr) minmax(360px,.9fr);gap:clamp(28px,5vw,70px);align-items:center;padding:28px 0 48px}.tax-hero h1{margin:10px 0 16px;font-size:clamp(2.2rem,5vw,4.05rem);line-height:1.03;letter-spacing:-.05em}.tax-deck{margin:0;color:var(--muted);font-size:clamp(1.03rem,1.8vw,1.2rem);line-height:1.7}.tax-meta{display:flex;flex-wrap:wrap;gap:9px 17px;margin-top:18px;color:var(--muted);font-size:.9rem}.tax-actions{display:flex;flex-wrap:wrap;gap:11px;margin-top:22px}.tax-note{margin:18px 0 0;padding:15px 17px;border:1px solid #cfe1f2;border-radius:15px;background:#f4f9fd;color:var(--muted);font-size:.9rem;line-height:1.58}.tax-hero figure{margin:0}.tax-hero img{display:block;width:100%;aspect-ratio:3/2;object-fit:cover;border:1px solid var(--line);border-radius:25px;box-shadow:0 20px 46px rgba(11,40,70,.14)}.tax-section{padding:44px 0;border-top:1px solid var(--line);scroll-margin-top:88px}.tax-section>h2,.tax-section-head h2{margin:8px 0 16px;font-size:clamp(1.65rem,3vw,2.35rem);line-height:1.16;letter-spacing:-.03em}.tax-section>h3{margin:30px 0 10px;font-size:1.25rem}.tax-section>p,.tax-section>ul,.tax-section>ol{max-width:960px;color:var(--muted);line-height:1.76}.tax-eyebrow{margin:0;color:var(--brand2);font-size:.78rem;font-weight:850;letter-spacing:.09em;text-transform:uppercase}.tax-quick-grid,.salary-component-grid,.tax-mistakes,.tax-tools,.tax-topic-grid{display:grid;gap:14px;margin-top:20px}.tax-quick-grid{grid-template-columns:repeat(4,minmax(0,1fr))}.salary-component-grid,.tax-mistakes{grid-template-columns:repeat(4,minmax(0,1fr))}.tax-quick-grid article,.salary-component-grid article,.tax-mistakes article{padding:21px;border:1px solid var(--line);border-radius:18px;background:linear-gradient(180deg,#fff,#f7fbff)}.tax-quick-grid b,.tax-mistakes b{display:inline-grid;width:34px;height:34px;place-items:center;border-radius:10px;background:#e5f2fc;color:var(--brand);font-size:.78rem}.tax-quick-grid h3,.salary-component-grid h3,.tax-mistakes h3{margin:13px 0 7px;font-size:1.02rem}.tax-quick-grid p,.salary-component-grid p,.tax-mistakes p{margin:0;color:var(--muted);font-size:.91rem;line-height:1.58}.tax-toc{margin:8px 0;padding:20px 22px;border:1px solid #cfe1f2;border-radius:18px;background:#f7fbff}.tax-toc summary{cursor:pointer;font-weight:850}.tax-toc ol{columns:2;gap:40px;margin:16px 0 0;padding-left:1.2rem}.tax-toc li{break-inside:avoid;margin:8px 0}.tax-flow{display:grid;grid-template-columns:repeat(5,minmax(0,1fr));gap:10px;margin:22px 0}.tax-flow article{position:relative;padding:19px 16px;border:1px solid var(--line);border-radius:16px;background:#fff}.tax-flow article:not(:last-child):after{content:'→';position:absolute;right:-10px;top:50%;z-index:1;display:grid;width:20px;height:20px;place-items:center;border-radius:50%;background:#e5f2fc;color:var(--brand);font-weight:900}.tax-flow b{color:var(--brand);font-size:.78rem}.tax-flow h3{margin:8px 0 5px;font-size:.95rem}.tax-flow p{margin:0;color:var(--muted);font-size:.84rem;line-height:1.48}.tax-split{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:17px;margin:22px 0}.tax-panel,.tax-example{padding:24px;border:1px solid #cfe1f2;border-radius:19px;background:#f7fbff}.tax-panel.caution{border-color:#efd8a8;background:#fffaf0}.tax-panel h3,.tax-example h3{margin-top:0}.tax-panel p,.tax-panel li,.tax-example p,.tax-example li{color:var(--muted);line-height:1.68}.tax-topic-group{margin-top:30px}.tax-topic-group>h3{margin:0 0 14px}.tax-topic-grid{grid-template-columns:repeat(4,minmax(0,1fr))}.tax-topic-card{display:flex;overflow:hidden;flex-direction:column;border:1px solid var(--line);border-radius:20px;background:#fff;text-decoration:none;transition:transform .18s ease,box-shadow .18s ease}.tax-topic-card:hover{transform:translateY(-2px);box-shadow:0 14px 28px rgba(11,40,70,.1)}.tax-topic-card:focus-visible{outline:3px solid #77b8ee;outline-offset:3px}.tax-topic-card img{display:block;width:100%;aspect-ratio:3/2;object-fit:cover}.tax-topic-card div{display:flex;flex:1;flex-direction:column;padding:19px}.tax-topic-card h4{margin:0 0 8px;color:var(--text);font-size:1.03rem}.tax-topic-card p{margin:0;color:var(--muted);font-size:.9rem;line-height:1.55}.tax-topic-card b{margin-top:auto;padding-top:13px;color:var(--brand);font-size:.86rem}.tax-tools{grid-template-columns:repeat(3,minmax(0,1fr))}.tax-tools a{display:flex;min-height:150px;flex-direction:column;padding:22px;border:1px solid var(--line);border-radius:18px;background:linear-gradient(180deg,#fff,#f7fbff);text-decoration:none}.tax-tools a:focus-visible{outline:3px solid #77b8ee;outline-offset:3px}.tax-tools strong{color:var(--text);font-size:1.05rem}.tax-tools span{margin-top:9px;color:var(--muted);font-size:.91rem;line-height:1.55}.tax-tools b{margin-top:auto;padding-top:13px;color:var(--brand);font-size:.86rem}.tax-checklist{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:11px;margin:20px 0;padding:0!important;list-style:none}.tax-checklist li{position:relative;padding:15px 15px 15px 46px;border:1px solid var(--line);border-radius:15px;background:#fff}.tax-checklist li:before{content:'✓';position:absolute;left:15px;top:13px;display:grid;width:23px;height:23px;place-items:center;border-radius:50%;background:#e5f3ed;color:#1f7257;font-weight:900}.tax-faq details{margin:10px 0;padding:17px 19px;border:1px solid var(--line);border-radius:15px;background:#fff}.tax-faq summary{cursor:pointer;font-weight:800}.tax-faq p{color:var(--muted);line-height:1.65}.tax-end{margin-top:20px;padding:30px;border:1px solid #cfe1f2;border-radius:21px;background:#f7fbff}.tax-end p{color:var(--muted);line-height:1.7}.source-note{font-size:.9rem}.source-note a{font-weight:700}.table-wrap{overflow-x:auto;-webkit-overflow-scrolling:touch}.table-wrap table{min-width:720px;width:100%;border-collapse:collapse}.table-wrap th,.table-wrap td{padding:14px;border:1px solid var(--line);text-align:left;vertical-align:top}.table-wrap th{background:#f2f7fb}@media(max-width:1100px){.tax-quick-grid,.salary-component-grid,.tax-mistakes,.tax-topic-grid{grid-template-columns:repeat(2,minmax(0,1fr))}.tax-flow{grid-template-columns:repeat(3,minmax(0,1fr))}.tax-flow article:after{display:none}}@media(max-width:860px){.tax-hero{grid-template-columns:1fr}.tax-hero figure{order:-1}.tax-tools{grid-template-columns:repeat(2,minmax(0,1fr))}}@media(max-width:560px){.tax-salary-guide{padding-top:6px}.tax-hero{gap:20px;padding-bottom:36px}.tax-hero img{border-radius:18px}.tax-actions .btn{width:100%;justify-content:center}.tax-section{padding:36px 0}.tax-quick-grid,.salary-component-grid,.tax-mistakes,.tax-topic-grid,.tax-flow,.tax-tools,.tax-checklist,.tax-split{grid-template-columns:1fr}.tax-toc ol{columns:1}.tax-end{padding:23px}}
.site-footer .footer-column{display:flex;flex-direction:column;gap:7px}.site-footer .footer-column a{display:block}