.ftax-editorial{background:#f7f6f2;color:#143b4e;padding:90px 0 30px}.ftax-editorial p{font-size:16px;line-height:1.95;color:#465e6b;margin:0 0 20px}.ftax-editorial h2{font-size:clamp(26px,2.6vw,35px);line-height:1.3;letter-spacing:-.025em;margin:0 0 25px}.ftax-intro,.ftax-attendance-grid,.ftax-change,.ftax-start{display:grid;grid-template-columns:.9fr 1.1fr;gap:75px;align-items:start}.ftax-intro{padding-bottom:65px}.ftax-intro h2,.ftax-attendance h2,.ftax-start h2{font-family:system-ui,-apple-system,"Segoe UI",Roboto,Arial,sans-serif;font-weight:600;font-size:clamp(32px,3.5vw,46px);line-height:1.22}.ftax-patterns{display:grid;grid-template-columns:1.05fr 1fr;gap:28px;align-items:start}.ftax-pattern{padding:44px;background:#eee7da;border-radius:65px 18px 18px 18px}.ftax-pattern-1{background:#e5edf1;margin-top:45px;border-radius:18px 18px 65px 18px}.ftax-editorial section p:last-child{margin-bottom:0}.ftax-break{margin-top:65px;margin-bottom:75px;padding:50px 55px;background:#e3ece8;border-radius:18px 18px 65px 18px;display:grid;grid-template-columns:.7fr 1.3fr;gap:55px;align-items:center}.ftax-break-art{min-width:0}.ftax-break-art svg,.ftax-salary-art{width:100%;height:auto;display:block}.ftax-attendance{background:#10394e;padding:75px 0}.ftax-attendance h2{color:#edc58c}.ftax-attendance p{color:#e2ebee}.ftax-change{padding-top:75px;padding-bottom:75px}.ftax-change h2{padding:32px;background:#eee9df;border-left:3px solid #bc955f;border-radius:0 40px 16px 0}.ftax-start{padding:50px 0;border-top:1px solid #cbd9db;border-bottom:1px solid #cbd9db}.ftax-faq{padding-top:80px;padding-bottom:65px}
@media(max-width:900px){.ftax-editorial{padding-top:55px}.ftax-intro,.ftax-attendance-grid,.ftax-change,.ftax-start,.ftax-patterns,.ftax-break{grid-template-columns:1fr;gap:25px}.ftax-intro{padding-bottom:35px}.ftax-pattern{padding:30px}.ftax-pattern-1{margin-top:0}.ftax-attendance{padding:50px 0}.ftax-break{padding:30px;margin-top:35px;margin-bottom:45px}.ftax-break-art{width:min(290px,100%);margin:auto}.ftax-change{padding-top:45px;padding-bottom:40px}.ftax-change h2{padding:25px;margin-bottom:0}.ftax-start{padding:35px 0}.ftax-faq{padding-top:45px;padding-bottom:40px}}
.ftax-pattern-0{background:#e5edf1;border-radius:18px 65px 18px 18px}.ftax-pattern-1{background:#eee7da;border-radius:18px 18px 65px 18px}.ftax-break{border-radius:65px 18px 18px 18px}.ftax-pattern-0{background:#e5ede9;border-radius:58px 18px 18px 18px}.ftax-pattern-1{background:#eee7da;border-radius:18px 18px 58px 18px}.ftax-break{background:#e5edf1;border-radius:18px 58px 18px 18px}.ftax-break-art svg{width:100%;height:auto}.ftax-pattern-0{background:#eee7da;border-radius:18px 65px 18px 18px}.ftax-pattern-1{background:#e3ece8;border-radius:18px 18px 18px 65px}.ftax-break{background:#e5edf1;border-radius:65px 18px 18px 18px}.ftax-attendance{background:linear-gradient(125deg,#10394e,#1d5364)}
.ftax-pattern-0{background:#e4eeeb;border-radius:60px 18px 18px 18px}.ftax-pattern-1{background:#eee6db;border-radius:18px 18px 60px 18px}.ftax-break{background:#e4ecf1;border-radius:18px 65px 18px 18px}.ftax-break-art svg{max-width:330px;margin:auto}.ftax-attendance{background:linear-gradient(125deg,#10394e,#1d5364)}