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* { margin: 0; padding: 0; box-sizing: border-box; touch-action: manipulation; } body { font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, sans-serif; background: #f8fafc; min-height: 100vh; padding: 0; margin: 0; transition: background 0.3s ease; overflow-x: hidden; } body.dark-mode { background: #0f172a; } .main-content { padding: 40px; padding-top: 60px; max-width: 1400px; } /* Add padding when hero section is present to prevent overlap with top bar */ .main-content:has(.hero-section) { padding-top: 70px; } /* Category index pages with fixed sidebar - need more top padding */ .main-content:has(.hero-section[data-fixed-sidebar="true"]) { padding-top: 70px; } /* Individual tool pages without fixed sidebar - less top padding */ .main-content:has(.hero-section:not([data-fixed-sidebar="true"])) { padding-top: 10px; } @media (max-width: 1024px) { .main-content { padding: 76px 30px 30px 30px; } /* Keep top padding on mobile even with hero section (for mobile menu) */ .main-content:has(.hero-section) { padding-top: 76px; } } @media (max-width: 768px) { .main-content { padding: 76px 20px 20px 20px; } } @media (max-width: 480px) { .main-content { padding: 76px 16px 16px 16px; } } .top-bar { position: fixed !important; top: 0 !important; left: 0 !important; right: 0 !important; height: 60px !important; background: rgba(255, 255, 255, 0.95) !important; backdrop-filter: blur(10px) !important; box-shadow: 0 2px 8px rgba(0, 0, 0, 0.1) !important; display: flex !important; justify-content: space-between !important; align-items: center !important; padding: 0 30px !important; z-index: 1000 !important; border-bottom: 1px solid rgba(229, 231, 235, 0.5) !important; } body.dark-mode .top-bar { background: rgba(30, 41, 59, 0.95) !important; box-shadow: 0 2px 8px rgba(0, 0, 0, 0.3) !important; border-bottom-color: rgba(51, 65, 85, 0.5) !important; } .brand-logo { display: flex !important; align-items: center !important; gap: 10px !important; text-decoration: none !important; color: #2d3748 !important; font-weight: 700 !important; font-size: 18px !important; transition: all 0.3s !important; } .brand-logo:hover { color: #06b6d4 !important; transform: translateY(-1px) !important; } body.dark-mode .brand-logo { color: #06b6d4 !important; } body.dark-mode .brand-logo:hover { color: #22d3ee !important; } body > .hero-section { margin-top: 60px; } @media (max-width: 768px) { body > .hero-section { margin-top: 60px; } } .card { background: white; border-radius: 12px; padding: 25px; box-shadow: 0 2px 8px rgba(0, 0, 0, 0.08); transition: all 0.3s ease; border: 1px solid #e2e8f0; } .card:hover { transform: translateY(-3px); box-shadow: 0 6px 20px rgba(0, 0, 0, 0.12); } body.dark-mode .card { background: #1e293b; border-color: #334155; } .section-title { font-size: 24px; font-weight: 700; color: #0f172a; margin-bottom: 24px; display: flex; align-items: center; gap: 12px; } body.dark-mode .section-title { color: #f8fafc; } h1, h2, h3, h4, h5, h6 { color: #0f172a; } body.dark-mode h1, body.dark-mode h2, body.dark-mode h3, body.dark-mode h4, body.dark-mode h5, body.dark-mode h6 { color: #f1f5f9; } p { color: #475569; line-height: 1.6; } body.dark-mode p { color: #cbd5e1; } a { color: #3b82f6; text-decoration: none; transition: color 0.2s ease; } a:hover { color: #2563eb; } body.dark-mode a { color: #60a5fa; } body.dark-mode a:hover { color: #93c5fd; } button { font-family: inherit; cursor: pointer; } ::-webkit-scrollbar { width: 8px; height: 8px; } ::-webkit-scrollbar-track { background: #f1f5f9; } ::-webkit-scrollbar-thumb { background: #cbd5e1; border-radius: 4px; } ::-webkit-scrollbar-thumb:hover { background: #94a3b8; } body.dark-mode ::-webkit-scrollbar-track { background: #1e293b; } body.dark-mode ::-webkit-scrollbar-thumb { background: #475569; } body.dark-mode ::-webkit-scrollbar-thumb:hover { background: #64748b; } /* Breadcrumb Navigation */ .breadcrumb { display: flex; align-items: center; gap: 4px; font-size: 13px; color: #64748b; margin: 0 20px 24px 20px; padding: 10px 16px; background: linear-gradient(to right, #f8fafc, #f1f5f9); border-radius: 8px; flex-wrap: wrap; box-shadow: 0 1px 3px rgba(0, 0, 0, 0.05); border: 1px solid #e2e8f0; } .breadcrumb a { color: #667eea; text-decoration: none; transition: all 0.2s ease; padding: 4px 8px; border-radius: 4px; font-weight: 500; } .breadcrumb a:hover { color: #5a67d8; background: rgba(102, 126, 234, 0.08); text-decoration: none; } .breadcrumb-separator { color: #cbd5e0; user-select: none; font-weight: 400; margin: 0 2px; } .breadcrumb-current { color: #1e293b; font-weight: 600; padding: 4px 8px; background: rgba(102, 126, 234, 0.1); border-radius: 4px; } /* Dark Mode Breadcrumb */ body.dark-mode .breadcrumb { background: linear-gradient(to right, #1e293b, #0f172a); border-color: #334155; box-shadow: 0 1px 3px rgba(0, 0, 0, 0.2); color: #94a3b8; } body.dark-mode .breadcrumb a { color: #a78bfa; } body.dark-mode .breadcrumb a:hover { color: #c4b5fd; background: rgba(167, 139, 250, 0.15); } body.dark-mode .breadcrumb-separator { color: #475569; } body.dark-mode .breadcrumb-current { color: #f1f5f9; background: rgba(167, 139, 250, 0.2); } /* Mobile Responsive Breadcrumb */ @media (max-width: 768px) { .breadcrumb { font-size: 12px; gap: 2px; padding: 8px 12px; margin: 0 15px 16px 15px; } .breadcrumb a, .breadcrumb-current { padding: 3px 6px; } .breadcrumb-separator { margin: 0 1px; } } @media (max-width: 480px) { .breadcrumb { font-size: 11px; padding: 6px 10px; margin: 0 12px 16px 12px; } } .container { max-width: 1400px; margin: 0 auto; padding: 0 20px; } @media (max-width: 768px) { .container { padding: 0 15px; } } /* SEO Content Sections */ .seo-section { background: #ffffff; padding: 30px; margin: 30px 0; border-radius: 12px; border-left: 4px solid #3b82f6; box-shadow: 0 2px 8px rgba(0, 0, 0, 0.05); } body.dark-mode .seo-section { background: #1e293b; border-color: #60a5fa; } .seo-section h2 { color: #1e293b; font-size: 1.5em; margin-bottom: 15px; font-weight: 700; } body.dark-mode .seo-section h2 { color: #f1f5f9; } .seo-section p { color: #475569; line-height: 1.8; font-size: 1em; } body.dark-mode .seo-section p { color: #cbd5e1; } @media (max-width: 768px) { .seo-section { padding: 20px; margin: 20px 0; } .seo-section h2 { font-size: 1.3em; } }

Gift Tax Calculator

※ Based on 2025


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