/* Layout: 米白紙面為底、深咖啡為字與品牌帶、金色只做重點，手機底部常駐 LINE 按鈕 */
:root{
  --paper:#F7F3EC; --surface:#FFFDF9; --sunk:#EFE7DA;
  --ink:#2B1D14; --muted:#6B5A4C; --line:#E2D6C3;
  --brown:#3B2416; --brown-2:#4A2F1D; --on-brown:#F4EBDD;
  --gold:#B8862F; --gold-soft:#E3C88E; --gold-ink:#8A621E;
  --line-green:#06C755;
  --flag:#9A3B1E; --flag-bg:#F8E6DA;
  --serif:"Noto Serif TC","Songti TC","PMingLiU",serif;
  --sans:"Noto Sans TC","PingFang TC","Microsoft JhengHei",system-ui,sans-serif;
  --wrap:1120px;
}
@media (prefers-color-scheme:dark){:root:not([data-theme="light"]){
  --paper:#1B130D; --surface:#241911; --sunk:#2D2017;
  --ink:#F2E9DC; --muted:#BFAE9B; --line:#3F2F22;
  --brown:#2E1D12; --brown-2:#3A2618; --on-brown:#F4EBDD;
  --gold:#D9AE5B; --gold-soft:#8C6A2E; --gold-ink:#E3C07A;
  --flag:#F0A98A; --flag-bg:#3A2117; color-scheme:dark}}
:root[data-theme="dark"]{
  --paper:#1B130D; --surface:#241911; --sunk:#2D2017;
  --ink:#F2E9DC; --muted:#BFAE9B; --line:#3F2F22;
  --brown:#2E1D12; --brown-2:#3A2618; --on-brown:#F4EBDD;
  --gold:#D9AE5B; --gold-soft:#8C6A2E; --gold-ink:#E3C07A;
  --flag:#F0A98A; --flag-bg:#3A2117; color-scheme:dark}

*{box-sizing:border-box}
html{scroll-behavior:smooth}
@media (prefers-reduced-motion:reduce){html{scroll-behavior:auto}*{transition:none!important}}
body{background:var(--paper);color:var(--ink);font-family:var(--sans);font-size:16px;line-height:1.8;-webkit-font-smoothing:antialiased}
body::before{content:"";position:fixed;inset:0 0 auto;height:env(safe-area-inset-top,0px);z-index:60;background:var(--brown)}
a{color:inherit}
h1,h2,h3{font-family:var(--serif);text-wrap:balance;margin:0;line-height:1.35;letter-spacing:.02em}
p{margin:0}
.wrap{max-width:var(--wrap);margin:0 auto;padding-left:max(20px,env(safe-area-inset-left,0px));padding-right:max(20px,env(safe-area-inset-right,0px))}
:focus-visible{outline:2px solid var(--gold);outline-offset:3px;border-radius:4px}

/* 導覽 */
header.site{position:sticky;top:env(safe-area-inset-top,0px);z-index:50;background:var(--brown);color:var(--on-brown)}
header.site .wrap{display:flex;align-items:center;justify-content:space-between;gap:16px;padding-block:12px}
.brand{display:flex;align-items:center;gap:12px;text-decoration:none}
.brand img{width:46px;height:auto}
.brand strong{font-family:var(--serif);font-size:19px;letter-spacing:.08em;display:block;line-height:1.2}
.brand small{font-size:11px;letter-spacing:.18em;color:var(--gold-soft);display:block}
:root[data-theme="dark"] .brand small{color:var(--gold)}
nav.main{display:flex;gap:4px;align-items:center}
nav.main a{text-decoration:none;font-size:15px;padding:8px 12px;border-radius:6px;color:var(--on-brown);opacity:.85}
nav.main a:hover{opacity:1;background:var(--brown-2)}
nav.main a[aria-current="page"]{opacity:1;color:#E9CF94;box-shadow:inset 0 -2px 0 #C9A04F;border-radius:0}
.navbtn{display:none;background:none;border:1px solid #6B4A33;color:var(--on-brown);border-radius:8px;padding:6px 12px;font:inherit;font-size:14px;cursor:pointer}
.btn{display:inline-flex;align-items:center;justify-content:center;gap:8px;font:inherit;font-weight:700;font-size:15px;text-decoration:none;border-radius:8px;padding:12px 22px;cursor:pointer;border:1px solid transparent;transition:transform .15s ease,background .15s ease}
.btn:hover{transform:translateY(-1px)}
.btn.line{background:var(--line-green);color:#fff}
.btn.ghost{border-color:var(--ink);color:var(--ink);background:transparent}
.btn.gold{background:var(--gold);color:#fff}
.btn.sm{padding:8px 14px;font-size:14px}
nav.main .btn{margin-left:8px;opacity:1}
@media (max-width:860px){
  .navbtn{display:block}
  nav.main{display:none;position:absolute;left:0;right:0;top:100%;flex-direction:column;align-items:stretch;background:var(--brown);padding:8px max(20px,env(safe-area-inset-right,0px)) 16px max(20px,env(safe-area-inset-left,0px));border-top:1px solid #5A3B27}
  nav.main.open{display:flex}
  nav.main a{padding:12px 8px}
  nav.main a[aria-current="page"]{box-shadow:inset 3px 0 0 #C9A04F;padding-left:14px}
  nav.main .btn{display:none}
}

/* 共用區塊 */
section{padding-block:72px}
.eyebrow{font-size:13px;letter-spacing:.2em;color:var(--gold-ink);font-weight:700;display:block;margin-bottom:12px}
.sec-head{max-width:640px;margin-bottom:40px;display:grid;gap:12px}
.sec-head h2{font-size:clamp(26px,3.4vw,34px)}
.sec-head p{color:var(--muted)}
.band{background:var(--surface);border-block:1px solid var(--line)}
.rule{height:1px;background:var(--line);border:0;margin:0}

/* 首頁 hero */
.hero{padding-block:56px 64px}
.hero .wrap{display:grid;grid-template-columns:1.15fr .85fr;gap:48px;align-items:center}
.hero h1{font-size:clamp(30px,4.6vw,48px);line-height:1.3}
.hero h1 em{font-style:normal;color:var(--gold-ink);background:linear-gradient(transparent 68%,color-mix(in srgb,var(--gold-soft) 55%,transparent) 0)}
.hero .lead{font-size:17px;color:var(--muted);margin-top:20px;max-width:34em}
.hero .actions{display:flex;flex-wrap:wrap;gap:12px;margin-top:28px}
.hero .meta{display:flex;flex-wrap:wrap;gap:6px 20px;margin-top:28px;font-size:14px;color:var(--muted)}
.hero .meta span::before{content:"";display:inline-block;width:6px;height:6px;border-radius:50%;background:var(--gold);margin-right:8px;vertical-align:middle}
.portrait{position:relative;max-width:420px;justify-self:end;width:100%}
.portrait img{display:block;width:100%;aspect-ratio:4/5;object-fit:cover;object-position:50% 20%;border-radius:4px 120px 4px 4px;background:var(--sunk)}
.portrait figcaption{position:absolute;left:-20px;bottom:24px;background:var(--brown);color:var(--on-brown);padding:14px 18px;border-radius:4px;font-size:14px;line-height:1.6;max-width:85%}
.portrait figcaption strong{font-family:var(--serif);font-size:18px;display:block;letter-spacing:.06em}
.portrait figcaption span{color:#E3C88E}
@media (max-width:860px){
  .hero .wrap{grid-template-columns:1fr;gap:36px}
  .portrait{justify-self:start;max-width:360px}
  .portrait figcaption{left:12px}
}

/* 情境分流 */
.paths{display:grid;grid-template-columns:repeat(3,1fr);gap:20px}
.path{background:var(--surface);border:1px solid var(--line);border-radius:6px;padding:28px 24px;display:flex;flex-direction:column;gap:16px;min-width:0}
.path .who{font-size:13px;color:var(--gold-ink);font-weight:700;letter-spacing:.12em}
.path h3{font-size:22px}
.path ul{list-style:none;margin:0;padding:0;display:grid;gap:8px;color:var(--muted);font-size:15px}
.path li{padding-left:20px;position:relative}
.path li::before{content:"？";position:absolute;left:0;color:var(--gold);font-weight:700}
.path .go{margin-top:auto;padding-top:12px;border-top:1px solid var(--line);font-weight:700;font-size:15px;text-decoration:none;color:var(--ink);display:flex;justify-content:space-between;gap:8px}
.path .go:hover{color:var(--gold-ink)}
@media (max-width:860px){.paths{grid-template-columns:1fr}}

/* 服務列表（首頁） */
.svc-list{display:grid;border-top:1px solid var(--line)}
.svc-row{display:grid;grid-template-columns:220px 1fr auto;gap:24px;align-items:baseline;padding-block:22px;border-bottom:1px solid var(--line);text-decoration:none}
.svc-row h3{font-size:20px}
.svc-row p{color:var(--muted);font-size:15px;min-width:0}
.svc-row .arrow{color:var(--gold-ink);font-weight:700;white-space:nowrap}
.svc-row:hover h3{color:var(--gold-ink)}
@media (max-width:700px){.svc-row{grid-template-columns:1fr;gap:6px}.svc-row .arrow{display:none}}

/* 會計師介紹 */
.cpa{background:var(--brown);color:var(--on-brown)}
.cpa .wrap{display:grid;grid-template-columns:auto 1fr;gap:40px;align-items:center}
.cpa img.logo-mark{width:120px;height:auto;opacity:.95}
.cpa h2{font-size:clamp(24px,3vw,30px)}
.cpa .facts{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:20px;margin-top:24px}
.cpa .fact{border-top:1px solid #6B4A33;padding-top:12px;font-size:14px;color:#D9CBB8}
.cpa .fact b{display:block;font-family:var(--serif);font-size:20px;color:#E9CF94;font-weight:600;margin-bottom:2px}
.cpa .eyebrow{color:#E3C88E}
.cpa .tag.todo{background:#5A2A18;color:#F6C3A8;border-color:#F6C3A8}
@media (max-width:760px){.cpa .wrap{grid-template-columns:1fr}.cpa img.logo-mark{width:84px}.cpa .facts{grid-template-columns:1fr}}

/* 流程 */
.steps{display:grid;grid-template-columns:repeat(4,1fr);gap:0;counter-reset:s}
.step{padding:0 20px 0 0;position:relative;min-width:0}
.step .n{font-family:var(--serif);font-size:15px;color:var(--gold-ink);font-weight:700;display:flex;align-items:center;gap:12px;margin-bottom:14px}
.step .n::after{content:"";flex:1;height:1px;background:var(--line)}
.step h3{font-size:19px;margin-bottom:8px}
.step p{color:var(--muted);font-size:15px}
@media (max-width:860px){.steps{grid-template-columns:1fr 1fr;row-gap:32px}}
@media (max-width:520px){.steps{grid-template-columns:1fr}}

/* 準備清單 + 聯絡 */
.two{display:grid;grid-template-columns:1fr 1fr;gap:40px}
@media (max-width:860px){.two{grid-template-columns:1fr}}
.check{list-style:none;margin:0;padding:0;display:grid;gap:12px}
.check li{display:grid;grid-template-columns:22px 1fr;gap:10px;align-items:start}
.check li::before{content:"";width:16px;height:16px;border:1.5px solid var(--gold);border-radius:3px;margin-top:6px}
.card{background:var(--surface);border:1px solid var(--line);border-radius:6px;padding:28px}
.card h3{font-size:20px;margin-bottom:12px}

.contact-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:20px 32px}
.kv{display:grid;gap:2px;min-width:0}
.kv dt{font-size:13px;color:var(--muted);letter-spacing:.08em}
.kv dd{margin:0;font-weight:500;overflow-wrap:anywhere}
.kv a{color:var(--ink);text-decoration-color:var(--gold);text-underline-offset:4px}
@media (max-width:560px){.contact-grid{grid-template-columns:1fr}}
.copy{font:inherit;font-size:12px;margin-left:8px;padding:1px 8px;border-radius:4px;border:1px solid var(--line);background:var(--paper);color:var(--muted);cursor:pointer;vertical-align:middle}

/* 內頁 */
.page-hero{padding-block:56px 40px;border-bottom:1px solid var(--line)}
.page-hero h1{font-size:clamp(30px,4vw,42px)}
.page-hero p{color:var(--muted);margin-top:14px;max-width:40em}
.svc{display:grid;grid-template-columns:280px 1fr;gap:40px;padding-block:48px;border-bottom:1px solid var(--line);scroll-margin-top:90px}
.svc:last-of-type{border-bottom:0}
.svc .side h2{font-size:26px;margin-top:4px}
.svc .side .for{font-size:14px;color:var(--muted);margin-top:12px}
.svc .body{display:grid;gap:24px;min-width:0}
.svc .body h3{font-family:var(--sans);font-size:14px;letter-spacing:.12em;color:var(--gold-ink);margin-bottom:8px}
.chips{display:flex;flex-wrap:wrap;gap:8px}
.chips span{border:1px solid var(--line);background:var(--surface);border-radius:4px;padding:4px 12px;font-size:14px}
.when{list-style:none;padding:0;margin:0;display:grid;gap:6px}
.when li{padding-left:18px;position:relative}
.when li::before{content:"";position:absolute;left:0;top:.75em;width:8px;height:1px;background:var(--gold)}
@media (max-width:760px){.svc{grid-template-columns:1fr;gap:16px}}
.fee{background:var(--sunk);border-radius:6px;padding:20px 24px;font-size:15px;color:var(--muted)}
.fee b{color:var(--ink)}

.about{display:grid;grid-template-columns:.8fr 1.2fr;gap:56px;align-items:start}
.about img{width:100%;aspect-ratio:3/4;object-fit:cover;object-position:50% 15%;border-radius:4px;background:var(--sunk);max-width:100%}
.about h2{font-size:30px}
.about .role{color:var(--gold-ink);font-weight:700;letter-spacing:.1em;margin-top:6px}
.timeline{list-style:none;margin:28px 0 0;padding:0;border-left:1px solid var(--line);display:grid;gap:20px}
.timeline li{padding-left:20px;position:relative}
.timeline li::before{content:"";position:absolute;left:-5px;top:.6em;width:9px;height:9px;border-radius:50%;background:var(--paper);border:2px solid var(--gold)}
.timeline small{display:block;color:var(--muted);font-size:13px}
.values{display:grid;grid-template-columns:repeat(3,1fr);gap:28px}
.values div{border-top:2px solid var(--gold);padding-top:16px}
.values h3{font-size:20px;margin-bottom:8px}
.values p{color:var(--muted);font-size:15px}
@media (max-width:860px){.about{grid-template-columns:1fr;gap:28px}.about img{max-width:340px}.values{grid-template-columns:1fr}}

.partners{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:16px}
.partner{border:1px dashed var(--line);border-radius:6px;padding:20px;background:var(--surface);display:grid;gap:6px}
.partner .cat{font-size:12px;letter-spacing:.12em;color:var(--gold-ink);font-weight:700}
.partner b{font-family:var(--serif);font-size:18px;color:var(--muted)}
.partner p{font-size:14px;color:var(--muted)}
@media (max-width:860px){.partners{grid-template-columns:1fr 1fr}}
@media (max-width:520px){.partners{grid-template-columns:1fr}}

.line-card{background:var(--brown);color:var(--on-brown);border-radius:6px;padding:32px;display:grid;grid-template-columns:1fr auto;gap:24px;align-items:center}
.line-card h2{font-size:26px}
.line-card p{color:#D9CBB8;margin-top:8px}
.qr{width:140px;height:140px;border:1px dashed #8A6A50;border-radius:6px;display:grid;place-items:center;text-align:center;font-size:12px;color:#D9CBB8;padding:12px}
@media (max-width:640px){.line-card{grid-template-columns:1fr}.qr{display:none}}

/* 財稅知識 */
.filters{display:flex;flex-wrap:wrap;gap:8px;margin-bottom:28px}
.filters button{font:inherit;font-size:14px;padding:6px 16px;border-radius:999px;border:1px solid var(--line);background:var(--surface);color:var(--ink);cursor:pointer}
.filters button[aria-pressed="true"]{background:var(--brown);color:var(--on-brown);border-color:var(--brown)}
.posts{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:20px}
.post{background:var(--surface);border:1px solid var(--line);border-radius:6px;padding:24px;display:flex;flex-direction:column;gap:10px;min-width:0}
.post .cat{font-size:12px;font-weight:700;letter-spacing:.12em;color:var(--gold-ink)}
.post h3{font-size:19px;line-height:1.5}
.post p{font-size:14px;color:var(--muted)}
.post .date{margin-top:auto;padding-top:12px;border-top:1px solid var(--line);font-size:13px;color:var(--muted);display:flex;justify-content:space-between;gap:8px;flex-wrap:wrap;font-variant-numeric:tabular-nums}
@media (max-width:860px){.posts{grid-template-columns:1fr 1fr}}
@media (max-width:560px){.posts{grid-template-columns:1fr}}

/* 創業工具 */
.tools{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:20px}
.tool{border:1px solid var(--line);border-radius:6px;padding:24px;background:var(--surface);display:flex;flex-direction:column;gap:12px;min-width:0}
.tool .ico{width:44px;height:44px;border-radius:8px;background:var(--brown);color:#E9CF94;display:grid;place-items:center;font-family:var(--serif);font-size:20px;font-weight:700}
.tool h3{font-size:20px}
.tool p{font-size:14px;color:var(--muted)}
.tool .basis{font-size:13px;color:var(--muted);border-top:1px solid var(--line);padding-top:10px;margin-top:auto}
.tool.more{border-style:dashed;background:transparent;justify-content:center}
@media (max-width:860px){.tools{grid-template-columns:1fr 1fr}}
@media (max-width:560px){.tools{grid-template-columns:1fr}}
.note{font-size:14px;color:var(--muted);border-left:3px solid var(--gold);padding:4px 0 4px 16px;margin-top:28px;max-width:46em}


/* QR */
.qr{width:152px;height:auto;margin:0;background:#fff;border-radius:8px;padding:16px 16px 10px;display:grid;gap:6px;justify-items:center;border:0;place-items:center}
.qr img{width:112px;height:112px;display:block}
.qr figcaption{font-size:12px;color:#3B2416}
a.post{text-decoration:none;color:inherit;transition:border-color .15s ease,transform .15s ease}
a.post:hover{border-color:var(--gold);transform:translateY(-2px)}
a.post h3{color:var(--ink)}
.post.soon{border-style:dashed;background:transparent}

/* 文章內頁 */
.reader{max-width:720px;margin:0 auto;padding-block:40px 72px}
.reader .back{font:inherit;font-size:14px;color:var(--muted);background:none;border:0;padding:0;cursor:pointer;text-decoration:underline;text-underline-offset:4px}
.reader .cat{display:block;margin-top:28px;font-size:13px;font-weight:700;letter-spacing:.14em;color:var(--gold-ink)}
.reader h1{font-size:clamp(26px,3.6vw,36px);margin-top:10px}
.reader .meta{display:flex;flex-wrap:wrap;gap:6px 20px;margin-top:16px;font-size:14px;color:var(--muted);font-variant-numeric:tabular-nums}
.reader .meta b{color:var(--ink);font-weight:500}
.reader .summary{margin-top:24px;padding:16px 20px;background:var(--sunk);border-radius:6px;font-size:16px}
.reader .body{margin-top:32px;display:grid;gap:16px;font-size:17px;line-height:1.9;min-width:0}
.reader .body h3{font-size:22px;margin-top:20px}
.reader .body ul,.reader .body ol{margin:0;padding-left:1.4em;display:grid;gap:8px}
.reader .body a{color:var(--gold-ink);text-underline-offset:3px;overflow-wrap:anywhere}
.reader .body .tbl{overflow-x:auto;border:1px solid var(--line);border-radius:6px}
.reader .body table{width:100%;border-collapse:collapse;font-size:15px;line-height:1.6;min-width:480px;font-variant-numeric:tabular-nums}
.reader .body th,.reader .body td{padding:10px 12px;border-bottom:1px solid var(--line);text-align:left;vertical-align:top}
.reader .body th{background:var(--sunk);font-weight:700}
.reader .body tr:last-child td{border-bottom:0}
.reader .disclaimer{margin-top:40px;padding-top:20px;border-top:1px solid var(--line);font-size:14px;color:var(--muted)}
.reader .end-cta{margin-top:24px;display:flex;flex-wrap:wrap;gap:12px;align-items:center}

/* 工具：勞務報酬單 */
.backlink{font:inherit;font-size:14px;color:var(--muted);background:none;border:0;padding:0;cursor:pointer;text-decoration:underline;text-underline-offset:4px}
.tool-meta{display:flex;flex-wrap:wrap;gap:6px 20px;margin-top:16px;font-size:14px;color:var(--muted)}
.tool-meta b{color:var(--ink);font-weight:500}
.remit{display:grid;grid-template-columns:minmax(0,1fr) 340px;gap:32px;align-items:start}
.remit-form{display:grid;gap:20px;min-width:0}
.remit-form fieldset{border:1px solid var(--line);border-radius:6px;background:var(--surface);padding:20px 22px 22px;margin:0;display:grid;gap:14px;min-width:0}
.remit-form legend{font-family:var(--serif);font-weight:700;font-size:18px;padding:0 6px}
.grid2{display:grid;grid-template-columns:1fr 1fr;gap:14px;align-items:start}
.fld{display:grid;gap:6px;min-width:0}
.fld>span{font-size:14px;font-weight:500}
.fld i{font-style:normal;color:var(--muted);font-weight:400;font-size:12px;margin-left:4px}
.fld small{font-size:13px;color:var(--muted);line-height:1.6}
.req{font-size:11px;color:var(--flag);font-weight:700;margin-left:4px}
.fld input,.fld select,.fld textarea{font:inherit;font-size:16px;color:var(--ink);background:var(--paper);border:1px solid var(--line);border-radius:6px;padding:10px 12px;width:100%;min-width:0}
.fld input:focus,.fld select:focus,.fld textarea:focus{outline:2px solid var(--gold);outline-offset:0;border-color:var(--gold)}
.check-row{display:flex;gap:10px;align-items:flex-start;font-size:15px;line-height:1.6}
.check-row input{margin-top:5px;width:18px;height:18px;accent-color:var(--gold);flex:none}
.guide{border-top:1px dashed var(--line);padding-top:12px}
.guide summary{cursor:pointer;color:var(--gold-ink);font-weight:500;font-size:15px}
.guide-body{display:grid;gap:12px;margin-top:12px}
.guide .q{display:flex;flex-wrap:wrap;gap:6px 16px;font-size:15px;align-items:center}
.guide .q>span{flex-basis:100%}
.guide .q label{display:flex;gap:6px;align-items:center}
.guide-res{font-size:15px;font-weight:500;display:flex;flex-wrap:wrap;gap:10px;align-items:center}
.year-warn{background:var(--flag-bg);color:var(--flag);border-radius:6px;padding:12px 16px;font-size:14px}
.remit-result{position:sticky;top:calc(env(safe-area-inset-top,0px) + 84px);background:var(--surface);border:1px solid var(--line);border-top:3px solid var(--gold);border-radius:6px;padding:22px}
.remit-result h2{font-size:20px;margin-bottom:12px}
.calc{margin:0 0 16px;display:grid}
.calc>div{display:grid;grid-template-columns:1fr auto;gap:2px 12px;padding-block:10px;border-bottom:1px solid var(--line)}
.calc dt{font-size:14px;color:var(--muted)}
.calc dd{margin:0;font-weight:700;font-size:17px;font-variant-numeric:tabular-nums;text-align:right}
.calc p{grid-column:1/-1;font-size:12px;color:var(--muted);line-height:1.5}
.calc .total{border-bottom:0}
.calc .total dt{color:var(--ink);font-weight:700}
.calc .total dd{font-size:24px;color:var(--gold-ink);font-family:var(--serif)}
.r-err{color:var(--flag);font-size:14px;margin-bottom:10px}
.r-msg{font-size:14px;margin-top:12px;min-height:1.5em}
.r-fine{font-size:12px;color:var(--muted);margin-top:8px}
.btn[disabled]{opacity:.6;cursor:wait}
@media (max-width:900px){.remit{grid-template-columns:1fr}.remit-result{position:static}}
@media (max-width:560px){.grid2{grid-template-columns:1fr}.remit-form fieldset{padding:16px}}
.tool .go-tool{margin-top:4px}

/* PDF 版面（固定黑白，不隨主題變色） */
#pdf-sheet{position:absolute;left:-12000px;top:0;width:794px;background:#ffffff;color:#111111;font-family:"Noto Sans TC","PingFang TC","Microsoft JhengHei",sans-serif;font-size:13px;line-height:1.55;padding:36px 40px}
#pdf-sheet:empty{display:none}
#pdf-sheet .ps-head{text-align:center;margin-bottom:10px}
#pdf-sheet h1{font-family:"Noto Serif TC",serif;font-size:26px;letter-spacing:.3em;margin:0 0 6px;color:#111111}
#pdf-sheet .ps-sub{display:flex;justify-content:space-between;font-size:13px}
#pdf-sheet .pt{width:100%;border-collapse:collapse;margin-top:-1px}
#pdf-sheet .pt th,#pdf-sheet .pt td{border:1px solid #333333;padding:6px 8px;vertical-align:middle;text-align:left;color:#111111}
#pdf-sheet .pt th{width:96px;white-space:nowrap;text-align:center;font-weight:700;background:#f3efe8}
#pdf-sheet .pcats{display:flex;flex-wrap:wrap;gap:2px 14px}
#pdf-sheet .pi{white-space:nowrap}
#pdf-sheet .pbx{font-size:14px;margin-right:2px}
#pdf-sheet .pstat{width:190px;font-size:12.5px}
#pdf-sheet .pl{width:104px;white-space:nowrap;text-align:center;background:#faf8f4}
#pdf-sheet .pl2{color:#444444}
#pdf-sheet .psmall{font-size:11px;color:#444444}
#pdf-sheet .pdesc{height:46px;vertical-align:top}
#pdf-sheet .pamt .ph{text-align:center;font-size:12.5px;background:#faf8f4}
#pdf-sheet .pamt .pv{text-align:center;font-size:17px;font-weight:700;height:40px}
#pdf-sheet .pamt .strong{font-size:19px}
#pdf-sheet .pnote{font-size:11.5px;line-height:1.6}
#pdf-sheet .pdecl{font-size:12.5px;padding:10px}
#pdf-sheet .psign{display:flex;justify-content:space-between;margin-top:34px;padding:0 10px 6px}
#pdf-sheet .pfn{margin:10px 0 0;padding-left:0;list-style:none;font-size:10.5px;line-height:1.6;color:#333333}
#pdf-sheet .pfoot{margin-top:10px;text-align:center;font-size:10.5px;color:#555555;border-top:1px solid #cccccc;padding-top:6px}


/* 工具：勞健保試算 */
.muted{color:var(--muted)}
.small{font-size:13px}
.sr{position:absolute;width:1px;height:1px;overflow:hidden;clip:rect(0 0 0 0);white-space:nowrap}
.ins{display:grid;gap:20px}
.ins-note{border-left:3px solid var(--gold);background:var(--surface);padding:14px 18px;border-radius:0 6px 6px 0;font-size:15px}
.ins-note b{display:block;margin-bottom:4px}
.ins-set{border:1px solid var(--line);border-radius:6px;background:var(--surface);padding:20px 22px 22px;margin:0;display:grid;gap:14px;min-width:0}
.ins-set legend{font-family:var(--serif);font-weight:700;font-size:18px;padding:0 6px}
.ins-set .check-row .muted{font-size:13px;margin-left:4px}
.ins-tabs{display:flex;flex-wrap:wrap;gap:8px;align-items:center}
.ins-tab{font:inherit;font-size:15px;font-weight:700;padding:8px 18px;border-radius:999px;border:1px solid var(--line);background:var(--paper);color:var(--ink);cursor:pointer}
.ins-tab[aria-selected="true"]{background:var(--brown);color:var(--on-brown);border-color:var(--brown)}
.ins-cmp{margin-left:auto;font-size:14px}
.ins-head{display:grid;grid-template-columns:1.3fr 1.2fr .8fr .7fr 64px;gap:10px;font-size:13px;color:var(--muted);padding:0 2px}
.ins-rows{display:grid;gap:10px}
.ins-row{display:grid;grid-template-columns:1.3fr 1.2fr .8fr .7fr 64px;gap:10px;align-items:center}
.ins-row .fld input,.ins-row .fld select{padding:9px 10px}
.ins-del{font:inherit;font-size:13px;color:var(--muted);background:none;border:1px solid var(--line);border-radius:6px;padding:8px 0;cursor:pointer}
.ins-del:hover{color:var(--flag);border-color:var(--flag)}
.ins-warn{grid-column:1/-1;font-size:13px;color:var(--flag);margin:-4px 0 0}
.ins-row-actions{display:flex;flex-wrap:wrap;gap:10px 16px;align-items:center}
@media (max-width:700px){
  .ins-head{display:none}
  .ins-row{grid-template-columns:1fr 1fr;border:1px solid var(--line);border-radius:6px;padding:12px;background:var(--paper)}
  .ins-row .fld .sr{position:static;width:auto;height:auto;clip:auto;font-size:12px;color:var(--muted)}
  .ins-row>label:first-child,.ins-row>label:nth-child(2){grid-column:1/-1}
  .ins-del{grid-column:1/-1}
  .ins-cmp{margin-left:0}
}
.ins-h2{font-size:26px;margin-bottom:20px;display:flex;gap:12px;align-items:baseline;flex-wrap:wrap}
.ins-h3{font-size:20px;margin:32px 0 12px}
.ins-cards{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:14px}
.ins-card{background:var(--surface);border:1px solid var(--line);border-radius:6px;padding:18px;display:grid;gap:4px;min-width:0}
.ins-card span{font-size:14px;color:var(--muted)}
.ins-card b{font-family:var(--serif);font-size:28px;font-variant-numeric:tabular-nums;line-height:1.3}
.ins-card small{font-size:12px;color:var(--muted)}
.ins-card.hl{background:var(--brown);border-color:var(--brown)}
.ins-card.hl span,.ins-card.hl small{color:#D9CBB8}
.ins-card.hl b{color:#E9CF94}
@media (max-width:900px){.ins-cards{grid-template-columns:1fr 1fr}}
@media (max-width:460px){.ins-cards{grid-template-columns:1fr}}
.ins-split{display:grid;grid-template-columns:repeat(auto-fit,minmax(280px,1fr));gap:16px;margin-top:16px}
.ins-box{border:1px solid var(--line);border-radius:6px;padding:18px 20px;background:var(--surface);min-width:0}
.ins-box h3{font-size:17px;margin-bottom:10px}
.ins-box p{font-size:15px}
.ins-box p+p{margin-top:8px}
.ins-dl{margin:0;display:grid}
.ins-dl div{display:flex;justify-content:space-between;gap:12px;padding:7px 0;border-bottom:1px solid var(--line);font-size:15px}
.ins-dl dd{margin:0;font-variant-numeric:tabular-nums;font-weight:500}
.ins-dl .tot{border-bottom:0;font-weight:700}
.tbl-x{overflow-x:auto;border:1px solid var(--line);border-radius:6px;background:var(--surface)}
.ins-detail,.ins-cmp-t,.ins-rules{width:100%;border-collapse:collapse;font-size:14px;font-variant-numeric:tabular-nums}
.ins-detail{min-width:900px}
.ins-rules{min-width:760px}
.ins-cmp-t{min-width:360px}
.ins-detail th,.ins-detail td,.ins-cmp-t th,.ins-cmp-t td,.ins-rules th,.ins-rules td{padding:10px 12px;border-bottom:1px solid var(--line);text-align:right;vertical-align:top}
.ins-detail th:first-child,.ins-detail td:first-child,.ins-cmp-t td:first-child,.ins-rules th,.ins-rules td{text-align:left}
.ins-detail th,.ins-cmp-t th,.ins-rules th{background:var(--sunk);font-weight:700;font-size:13px}
.ins-detail th span,.ins-detail td span{font-weight:400;font-size:11px;color:var(--muted)}
.ins-detail tfoot td{background:var(--sunk);font-weight:700}
.ins-detail tr:last-child td,.ins-rules tr:last-child td,.ins-cmp-t tr:last-child td{border-bottom:0}
.ins-cmp-t .up{color:var(--flag)}
.ins-cmp-t .down{color:#2E7D4F}
.ins-rules td{line-height:1.6}
.ins-tips{margin:20px 0 0;padding-left:1.2em;display:grid;gap:8px;font-size:15px;max-width:60em}
.risk{border:1px solid var(--flag);border-radius:8px;background:var(--surface);padding:24px;display:grid;gap:16px}
.risk-head{display:grid;gap:8px}
.risk-head h2{font-size:clamp(22px,2.6vw,28px)}
.risk-tag{justify-self:start;font-size:12px;font-weight:700;letter-spacing:.1em;color:var(--flag);background:var(--flag-bg);border-radius:999px;padding:2px 12px}
.risk-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:12px}
.risk-grid div{background:var(--flag-bg);border-radius:6px;padding:14px 16px;display:grid;gap:6px;min-width:0}
.risk-grid span{font-size:13px;color:var(--ink)}
.risk-grid b{font-family:var(--serif);font-size:22px;color:var(--flag);font-variant-numeric:tabular-nums;overflow-wrap:anywhere}
@media (max-width:860px){.risk-grid{grid-template-columns:1fr}}
.risk-list{margin:0;padding-left:1.2em;display:grid;gap:8px;font-size:15px}
.sc-cards{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:10px}
.sc-card{position:relative;display:grid;gap:4px;align-content:start;border:1px solid var(--line);border-radius:8px;padding:14px 14px 14px 40px;background:var(--paper);cursor:pointer;min-width:0}
.sc-card input{position:absolute;left:14px;top:17px;width:16px;height:16px;accent-color:var(--gold)}
.sc-card b{font-size:15px;line-height:1.5}
.sc-card span{font-size:13px;color:var(--muted);line-height:1.5}
.sc-card.on{border-color:var(--gold);box-shadow:inset 0 0 0 1px var(--gold);background:var(--surface)}
.sc-card:focus-within{outline:2px solid var(--gold);outline-offset:2px}
@media (max-width:860px){.sc-cards{grid-template-columns:1fr 1fr}}
@media (max-width:460px){.sc-cards{grid-template-columns:1fr}}
.sc-desc{font-size:15px;background:var(--sunk);border-radius:6px;padding:10px 14px}
.pill{display:inline-block;font-size:11px;font-weight:700;color:var(--gold-ink);border:1px solid var(--gold);border-radius:999px;padding:0 8px;margin-left:4px;vertical-align:middle}
.ins-alert{font-size:14px;color:var(--flag);background:var(--flag-bg);border-radius:6px;padding:10px 14px}
.ins-detail .own-row td{background:color-mix(in srgb,var(--gold-soft) 22%,transparent)}
.ins-card.own{border-color:var(--gold);box-shadow:inset 0 3px 0 var(--gold)}
.ins-card.own b{color:var(--gold-ink)}

.ins-pdf-bar{display:flex;flex-wrap:wrap;gap:8px 16px;align-items:center;margin-top:16px;padding:14px 16px;border:1px dashed var(--gold);border-radius:6px;background:var(--surface)}
.ins-pdf-bar .r-msg{margin:0}
/* PDF 報告版面（固定淺色、A4 一頁為原則） */
#ins-sheet{position:absolute;left:-12000px;top:0;width:794px;background:#ffffff;color:#1f1712;font-family:"Noto Sans TC","PingFang TC","Microsoft JhengHei",sans-serif;font-size:11.5px;line-height:1.5;padding:28px 34px}
#ins-sheet:empty{display:none}
#ins-sheet .rh{display:flex;justify-content:space-between;align-items:flex-end;border-bottom:3px solid #3B2416;padding-bottom:8px}
#ins-sheet h1{font-family:"Noto Serif TC",serif;font-size:21px;margin:0;color:#3B2416;letter-spacing:.06em}
#ins-sheet .rh p{margin:2px 0 0;color:#6B5A4C;font-size:11px}
#ins-sheet .rd{font-size:11px;color:#6B5A4C}
#ins-sheet h2{font-family:"Noto Serif TC",serif;font-size:13.5px;color:#3B2416;margin:12px 0 6px;padding-left:8px;border-left:4px solid #B8862F}
#ins-sheet .rt{width:100%;border-collapse:collapse;font-size:11px}
#ins-sheet .rt th,#ins-sheet .rt td{border:1px solid #D9CDBB;padding:3px 7px;text-align:left;vertical-align:top;color:#1f1712}
#ins-sheet .rt thead th{background:#F3EDE3;font-weight:700}
#ins-sheet .rt.cond{table-layout:fixed;width:726px}
#ins-sheet .rt.cond th{width:96px;background:#F8F4EE;font-weight:500;color:#4A3A2E}
#ins-sheet .rt .n{text-align:right;font-variant-numeric:tabular-nums}
#ins-sheet .rt tr.t td{font-weight:700;background:#F3EDE3}
#ins-sheet .rt tr.s td{font-weight:600;background:#FBF8F3}
#ins-sheet .rt tr.own td{background:#FBF3E3}
#ins-sheet .rc{display:grid;grid-template-columns:repeat(4,1fr);gap:6px}
#ins-sheet .rc div{border:1px solid #D9CDBB;border-radius:4px;padding:6px 10px;background:#FBF8F3}
#ins-sheet .rc div:first-child{border-color:#B8862F;background:#FBF3E3}
#ins-sheet .rc span{display:block;font-size:10.5px;color:#6B5A4C}
#ins-sheet .rc b{display:block;font-family:"Noto Serif TC",serif;font-size:18px;color:#3B2416;font-variant-numeric:tabular-nums;line-height:1.3}
#ins-sheet .rc small{display:block;font-size:9.5px;color:#8A7A6C}
#ins-sheet .r2{display:grid;grid-template-columns:1fr 1fr;gap:10px;align-items:start}
#ins-sheet .r2 .cmpt{margin-top:8px}
#ins-sheet .rn{margin:10px 0 0;font-size:10px;color:#3a2e25;line-height:1.6}
#ins-sheet .rf{margin-top:10px;border-top:1px solid #D9CDBB;padding-top:8px}
#ins-sheet .rf .disc{font-size:9.5px;color:#4A3A2E;margin:0 0 6px;line-height:1.6}
#ins-sheet .rf .firm{font-size:10.5px;color:#3B2416;margin:0;text-align:center;background:#F3EDE3;padding:6px;border-radius:4px}

.ins-dl .grp{border-bottom:2px solid var(--gold);padding-top:14px;font-weight:700;color:var(--gold-ink)}
.ins-dl .grp:first-child{padding-top:0}
.ins-dl .sub{font-weight:600;background:var(--sunk);padding-inline:8px;border-radius:4px}
.ins-dl .tot{color:var(--ink)}

.floor-note{color:var(--gold-ink);font-weight:600}
#ins-sheet .rt .c{text-align:center}
#ins-sheet .rt.pp th{vertical-align:middle;font-size:10.5px}
#ins-sheet .rt.pp td{font-size:10.5px}

.vm-sec{padding-block:48px}
.vm{display:grid;grid-template-columns:1fr 1fr;gap:24px}
.vm-item{background:var(--brown);color:var(--on-brown);border-radius:6px;padding:32px 34px;display:grid;gap:14px;align-content:start;border-top:3px solid #C9A04F}
.vm-item .eyebrow{color:#E3C88E;margin:0}
.vm-text{font-family:var(--serif);font-size:clamp(20px,2.2vw,24px);line-height:1.6;font-weight:600;letter-spacing:.03em}
@media (min-width:600px){.vm-text .nb{display:inline-block}}
.values.v4{grid-template-columns:repeat(4,1fr)}
@media (max-width:860px){.vm{grid-template-columns:1fr}.values.v4{grid-template-columns:1fr 1fr}}
@media (max-width:520px){.values.v4{grid-template-columns:1fr}}
.vm-sub{font-size:15px;color:#D9CBB8;line-height:1.8}
.values .en{display:block;font-size:12px;letter-spacing:.16em;color:var(--gold-ink);font-weight:700;text-transform:uppercase}
.values .motto{color:var(--ink);font-weight:500;margin-bottom:6px}
.vm-sub b{color:#E9CF94;font-weight:700;margin-right:2px}
.values.v4 > div{border-top:3px solid var(--gold);padding-top:20px;display:grid;gap:12px;align-content:start}
.values.v4 h3{font-family:var(--serif);font-size:26px;font-weight:700;display:flex;align-items:baseline;gap:10px;flex-wrap:wrap;margin:0;letter-spacing:.06em}
.values.v4 h3 .en{font-family:var(--serif);font-size:14px;font-weight:600;letter-spacing:.08em;color:var(--gold-ink);text-transform:none}
.values.v4 .motto{font-family:var(--serif);font-size:18px;line-height:1.7;color:var(--ink);font-weight:400;margin:0}
/* 頁尾 */
footer{background:var(--brown);color:#CDBDA8;font-size:14px}
footer .wrap{padding-block:40px 32px;display:grid;gap:24px}
footer .top{display:flex;flex-wrap:wrap;justify-content:space-between;gap:24px;align-items:flex-start}
footer .top img{width:56px}
footer .name{font-family:var(--serif);color:var(--on-brown);font-size:18px;letter-spacing:.08em}
footer .cols{display:flex;flex-wrap:wrap;gap:8px 28px}
footer a{color:#CDBDA8;text-decoration:none}
footer a:hover{color:#E9CF94}
footer .copy-line{border-top:1px solid #5A3B27;padding-top:16px;font-size:13px;display:flex;flex-wrap:wrap;gap:8px 20px;justify-content:space-between}

/* 手機常駐 LINE */

@media (max-width:860px){
  
  
  
}
[hidden]{display:none!important}

/* 手機 LINE 浮動按鈕 */
.line-fab{display:none}
@media (max-width:860px){.line-fab{display:inline-flex;align-items:center;position:fixed;right:max(16px,env(safe-area-inset-right,0px));bottom:calc(16px + env(safe-area-inset-bottom,0px));z-index:40;background:#06C755;color:#fff;font-weight:700;font-size:14px;text-decoration:none;padding:10px 16px;border-radius:999px;box-shadow:0 4px 14px rgba(0,0,0,.18);opacity:0;transform:translateY(12px);pointer-events:none;transition:opacity .2s,transform .2s}.line-fab.show{opacity:1;transform:none;pointer-events:auto}}

/* 正式版補充 */
.tag.soon{background:var(--surface);color:var(--muted);border:1px solid var(--line)}
.view{display:block}
.legal h2{font-size:20px;margin:32px 0 10px}.legal p,.legal li{line-height:1.9}.legal ul{padding-left:1.4em;margin:8px 0}
.copy-line a{color:inherit}
a.backlink{display:inline-block}