.art[data-astro-cid-k4iecwgu]{background:#fff;padding:clamp(48px,6vw,84px) 0;border-top:1px solid var(--line)}.art__wrap[data-astro-cid-k4iecwgu]{max-width:860px;margin:0 auto;padding:0 clamp(20px,4vw,48px)}.art__head[data-astro-cid-k4iecwgu]{margin-bottom:28px}.eyebrow[data-astro-cid-k4iecwgu]{margin:0 0 10px;font-size:13px;font-weight:600;letter-spacing:.04em;text-transform:uppercase;color:var(--accent-dark)}.h2[data-astro-cid-k4iecwgu]{margin:0;font-size:clamp(26px,3vw,38px);line-height:1.14;font-weight:700;letter-spacing:-.02em;color:var(--navy)}.art__toc[data-astro-cid-k4iecwgu]{background:var(--bg);border:1px solid var(--line);border-radius:14px;padding:20px 24px;margin-bottom:36px}.art__toc[data-astro-cid-k4iecwgu] ul[data-astro-cid-k4iecwgu]{list-style:none;margin:0;padding:0;columns:2;column-gap:32px}.art__toc[data-astro-cid-k4iecwgu] li[data-astro-cid-k4iecwgu]{margin-bottom:9px;break-inside:avoid}.art__toc[data-astro-cid-k4iecwgu] a[data-astro-cid-k4iecwgu]{font-size:14.5px;line-height:1.4;color:var(--accent2-dark);text-decoration:none}.art__toc[data-astro-cid-k4iecwgu] a[data-astro-cid-k4iecwgu]:hover{text-decoration:underline}.art__sec[data-astro-cid-k4iecwgu]{margin-bottom:40px;scroll-margin-top:84px}.art__h3[data-astro-cid-k4iecwgu]{margin:0 0 16px;font-size:clamp(20px,2.2vw,26px);line-height:1.25;font-weight:700;letter-spacing:-.01em;color:var(--navy)}.art__p[data-astro-cid-k4iecwgu]{margin:0 0 14px;font-size:16.5px;line-height:1.7;color:#334155}.art__list[data-astro-cid-k4iecwgu]{list-style:none;margin:16px 0 18px;padding:0;display:flex;flex-direction:column;gap:11px}.art__list[data-astro-cid-k4iecwgu] li[data-astro-cid-k4iecwgu]{display:grid;grid-template-columns:24px 1fr;gap:10px;font-size:16px;line-height:1.6;color:#334155}.art__dot[data-astro-cid-k4iecwgu]{width:22px;height:22px;margin-top:2px;display:inline-flex;align-items:center;justify-content:center;border-radius:50%;background:#157a451f;color:var(--ok);flex:0 0 22px}.art__dot[data-astro-cid-k4iecwgu] svg[data-astro-cid-k4iecwgu]{width:12px;height:12px}.art__tablewrap[data-astro-cid-k4iecwgu]{margin:20px 0 8px;overflow-x:auto}.art__cap[data-astro-cid-k4iecwgu]{margin:0 0 10px;font-size:14px;font-weight:600;color:var(--muted)}.art__table[data-astro-cid-k4iecwgu]{width:100%;border-collapse:collapse;font-size:15px;min-width:480px}.art__table[data-astro-cid-k4iecwgu] th[data-astro-cid-k4iecwgu],.art__table[data-astro-cid-k4iecwgu] td[data-astro-cid-k4iecwgu]{padding:12px 14px;text-align:left;border-bottom:1px solid var(--line);vertical-align:top;line-height:1.45}.art__table[data-astro-cid-k4iecwgu] thead[data-astro-cid-k4iecwgu] th[data-astro-cid-k4iecwgu]{background:var(--surface);font-weight:700;color:var(--navy);font-size:14px}.art__table[data-astro-cid-k4iecwgu] tbody[data-astro-cid-k4iecwgu] th[data-astro-cid-k4iecwgu]{font-weight:600;color:var(--navy)}.art__table[data-astro-cid-k4iecwgu] tbody[data-astro-cid-k4iecwgu] td[data-astro-cid-k4iecwgu]{color:#334155}.art__table[data-astro-cid-k4iecwgu] tbody[data-astro-cid-k4iecwgu] tr[data-astro-cid-k4iecwgu]:hover{background:#157a4508}@media(max-width:600px){.art__toc[data-astro-cid-k4iecwgu] ul[data-astro-cid-k4iecwgu]{columns:1}.art__p[data-astro-cid-k4iecwgu],.art__list[data-astro-cid-k4iecwgu] li[data-astro-cid-k4iecwgu]{font-size:15.5px}}.exp[data-astro-cid-pnlafezm]{background:#fff;padding:0 0 clamp(40px,5vw,64px)}.exp__wrap[data-astro-cid-pnlafezm]{max-width:860px;margin:0 auto;padding:0 clamp(20px,4vw,48px)}.exp__card[data-astro-cid-pnlafezm]{position:relative;background:linear-gradient(135deg,#f0faf4,#f8fafc);border:1px solid #CFE9DA;border-radius:18px;padding:clamp(28px,4vw,40px)}.exp__q[data-astro-cid-pnlafezm]{position:absolute;top:22px;right:26px;width:44px;height:44px;color:var(--accent);opacity:.35}.exp__title[data-astro-cid-pnlafezm]{margin:0 0 14px;font-size:13px;font-weight:700;letter-spacing:.04em;text-transform:uppercase;color:var(--accent-dark)}.exp__text[data-astro-cid-pnlafezm]{margin:0 0 22px;font-size:clamp(17px,1.6vw,20px);line-height:1.65;color:var(--navy);font-weight:500}.exp__who[data-astro-cid-pnlafezm]{display:flex;align-items:center;gap:14px}.exp__ava[data-astro-cid-pnlafezm]{display:inline-flex;align-items:center;justify-content:center;width:52px;height:52px;border-radius:50%;background:var(--accent);color:#fff;font-size:18px;font-weight:700;flex:0 0 52px;letter-spacing:.02em}.exp__meta[data-astro-cid-pnlafezm]{display:flex;flex-direction:column;gap:2px}.exp__meta[data-astro-cid-pnlafezm] b[data-astro-cid-pnlafezm]{font-size:16px;font-weight:700;color:var(--navy)}.exp__meta[data-astro-cid-pnlafezm] i[data-astro-cid-pnlafezm]{font-size:14px;font-style:normal;color:var(--muted)}.wrap[data-astro-cid-5ogpsufv]{max-width:880px;margin:0 auto;padding:0 clamp(20px,4vw,48px)}.faq[data-astro-cid-5ogpsufv]{background:var(--bg);padding:clamp(48px,6vw,80px) 0;border-top:1px solid var(--line)}.faq__head[data-astro-cid-5ogpsufv]{text-align:center;margin-bottom:clamp(28px,4vw,44px)}.eyebrow[data-astro-cid-5ogpsufv]{margin:0 0 10px;font-size:13px;font-weight:600;letter-spacing:.04em;text-transform:uppercase;color:var(--accent-dark)}.h2[data-astro-cid-5ogpsufv]{margin:0;font-size:clamp(26px,3.2vw,40px);line-height:1.12;font-weight:700;letter-spacing:-.02em;color:var(--navy)}.faq__list[data-astro-cid-5ogpsufv]{display:flex;flex-direction:column;gap:12px}.qa[data-astro-cid-5ogpsufv]{background:#fff;border:1px solid var(--line);border-radius:14px;overflow:hidden;transition:border-color .15s,box-shadow .15s}.qa[data-astro-cid-5ogpsufv][open]{border-color:#cbd5e1;box-shadow:0 12px 30px -20px #0f172a4d}.qa__q[data-astro-cid-5ogpsufv]{display:flex;align-items:center;justify-content:space-between;gap:16px;padding:20px 22px;font-size:16.5px;font-weight:600;color:var(--navy);cursor:pointer;list-style:none}.qa__q[data-astro-cid-5ogpsufv]::-webkit-details-marker{display:none}.qa__ic[data-astro-cid-5ogpsufv]{flex:0 0 24px;width:24px;height:24px;display:inline-flex;align-items:center;justify-content:center;color:var(--accent2-dark);transition:transform .2s ease}.qa[data-astro-cid-5ogpsufv][open] .qa__ic[data-astro-cid-5ogpsufv]{transform:rotate(45deg)}.qa__a[data-astro-cid-5ogpsufv]{margin:0;padding:0 22px 22px;font-size:15.5px;line-height:1.65;color:var(--muted)}@media(max-width:560px){.qa__q[data-astro-cid-5ogpsufv]{font-size:15.5px;padding:18px}.qa__a[data-astro-cid-5ogpsufv]{padding:0 18px 18px}}.rko-hero[data-astro-cid-hhvn7mfj]{position:relative;background:var(--bg);overflow:hidden}.rko-hero[data-astro-cid-hhvn7mfj]:before{content:"";position:absolute;inset:0;background:url(/images/rko-hero-bg.webp) right center / cover no-repeat;z-index:0}.rko-hero[data-astro-cid-hhvn7mfj]:after{content:"";position:absolute;inset:0;z-index:1;background:linear-gradient(90deg,var(--bg) 0%,rgba(248,250,252,.92) 38%,rgba(248,250,252,.35) 68%,rgba(248,250,252,0) 100%)}.rko-hero[data-astro-cid-hhvn7mfj]>.rko-wrap[data-astro-cid-hhvn7mfj]{position:relative;z-index:2}.rko-calc-sec[data-astro-cid-hhvn7mfj]{padding:clamp(18px,2.4vw,28px) 0 clamp(40px,5vw,64px);background:var(--bg)}.rko-cpa-note[data-astro-cid-hhvn7mfj]{display:flex;align-items:center;gap:9px;margin:0 0 16px;padding:11px 15px;background:#fff;border:1px solid var(--line);border-radius:11px;font-size:13px;line-height:1.5;color:var(--muted)}.rko-cpa-note[data-astro-cid-hhvn7mfj] svg[data-astro-cid-hhvn7mfj]{width:18px;height:18px;color:var(--accent);flex:0 0 18px}.rko-cpa-note[data-astro-cid-hhvn7mfj] a[data-astro-cid-hhvn7mfj]{color:var(--accent2-dark);font-weight:600;text-decoration:none;white-space:nowrap}.rko-cpa-note[data-astro-cid-hhvn7mfj] a[data-astro-cid-hhvn7mfj]:hover{text-decoration:underline}@media(max-width:680px){.rko-hero[data-astro-cid-hhvn7mfj]:before{display:none}.rko-hero[data-astro-cid-hhvn7mfj]:after{background:none}}