:root {
  --ink: #16231f;
  --muted: #52645e;
  --paper: #f6f3eb;
  --card: #fffdf8;
  --line: #d7ddd6;
  --green: #176b58;
  --green-dark: #0c4d3f;
  --mint: #dceee7;
  --amber: #9b4f13;
  --amber-soft: #f6e4d2;
  --danger: #9c342d;
  --shadow: 0 18px 45px rgba(22, 35, 31, .08);
  font-family: Inter, "Noto Sans TC", "PingFang TC", "Microsoft JhengHei", sans-serif;
  color: var(--ink);
  background: var(--paper);
}
* { box-sizing: border-box; }
html { scroll-behavior: smooth; }
body { margin: 0; background: var(--paper); color: var(--ink); line-height: 1.7; }
a { color: var(--green-dark); text-underline-offset: .2em; }
a:hover { color: var(--amber); }
a:focus-visible, button:focus-visible, input:focus-visible, select:focus-visible {
  outline: 3px solid #e4933f; outline-offset: 3px;
}
.site-header { border-bottom: 1px solid var(--line); background: rgba(246,243,235,.96); position: sticky; top: 0; z-index: 10; }
.nav-wrap { max-width: 1180px; margin: auto; padding: 16px 24px; display: flex; align-items: center; gap: 28px; }
.brand { display: flex; align-items: center; gap: 10px; font-weight: 900; font-size: 1.25rem; text-decoration: none; color: var(--ink); white-space: nowrap; }
.brand-mark { width: 30px; height: 30px; display: grid; place-items: center; color: white; background: var(--green); border-radius: 9px 9px 9px 3px; }
.site-nav { display: flex; gap: 22px; margin-left: auto; align-items: center; }
.site-nav a { font-weight: 700; text-decoration: none; color: var(--ink); }
.nav-toggle { display: none; margin-left: auto; border: 1px solid var(--line); background: var(--card); border-radius: 10px; padding: 9px 12px; font-weight: 800; }
main { max-width: 1180px; margin: auto; padding: 64px 24px 88px; }
.hero { display: grid; grid-template-columns: minmax(0,1.25fr) minmax(300px,.75fr); align-items: end; gap: 52px; padding: 34px 0 46px; }
.eyebrow { color: var(--amber); font-weight: 900; letter-spacing: .14em; font-size: .82rem; text-transform: uppercase; }
h1 { font-size: clamp(2.5rem, 4.5vw, 3.5rem); line-height: 1.08; letter-spacing: -.04em; margin: 12px 0 24px; }
h2 { font-size: clamp(1.65rem, 3vw, 2.5rem); line-height: 1.25; letter-spacing: -.02em; margin: 0 0 18px; }
h3 { line-height: 1.35; margin: 0 0 10px; }
.lead { font-size: clamp(1.05rem, 2vw, 1.3rem); color: var(--muted); max-width: 760px; }
.hero-note { background: var(--green-dark); color: white; border-radius: 24px; padding: 28px; box-shadow: var(--shadow); }
.hero-note strong { display: block; font-size: 2.8rem; line-height: 1; margin: 8px 0 12px; }
.hero-note p { color: #e4f4ee; margin: 0; }
.actions { display: flex; flex-wrap: wrap; gap: 12px; margin-top: 28px; }
.button { display: inline-flex; align-items: center; justify-content: center; min-height: 48px; padding: 11px 20px; border-radius: 999px; border: 2px solid var(--green-dark); background: var(--green-dark); color: white; font-weight: 800; text-decoration: none; cursor: pointer; }
.button.secondary { color: var(--green-dark); background: transparent; }
.section { padding: 46px 0; }
.section-heading { display: flex; justify-content: space-between; gap: 24px; align-items: end; margin-bottom: 22px; }
.section-heading p { color: var(--muted); max-width: 620px; margin: 0; }
.grid { display: grid; grid-template-columns: repeat(3, minmax(0, 1fr)); gap: 18px; }
.process-grid { display: grid; grid-template-columns: repeat(4, minmax(0, 1fr)); gap: 18px; padding: 0; list-style: none; }
.card { background: var(--card); border: 1px solid var(--line); border-radius: 20px; padding: 24px; box-shadow: var(--shadow); }
.task-card { color: inherit; text-decoration: none; transition: transform .18s ease, border-color .18s ease; }
.task-card:hover { transform: translateY(-3px); border-color: var(--green); color: inherit; }
.step { display: inline-grid; place-items: center; width: 34px; height: 34px; border-radius: 50%; background: var(--mint); color: var(--green-dark); font-weight: 900; margin-bottom: 28px; }
.tag { display: inline-block; padding: 4px 10px; border-radius: 999px; background: var(--mint); color: var(--green-dark); font-size: .82rem; font-weight: 800; }
.tool-shell { display: grid; grid-template-columns: minmax(280px,.85fr) minmax(320px,1.15fr); gap: 22px; align-items: start; }
.form-card, .result-card { background: var(--card); border: 1px solid var(--line); border-radius: 22px; padding: 26px; }
.form-grid { display: grid; gap: 18px; }
label { display: grid; gap: 7px; font-weight: 800; }
label small { font-weight: 500; color: var(--muted); }
select, input { width: 100%; min-height: 48px; border: 1px solid #9eaaa4; border-radius: 11px; padding: 10px 12px; color: var(--ink); background: white; font: inherit; }
.check { display: flex; gap: 10px; align-items: start; font-weight: 600; }
.check input { width: 20px; min-height: 20px; margin-top: 3px; }
.service-rule-note { grid-column: 1 / -1; background: var(--mint); border: 1px solid var(--line); border-radius: 16px; padding: 16px 18px; }
.service-rule-note strong { display: block; color: var(--green); margin-bottom: 8px; }
.service-rule-note ul { margin: 0; padding-left: 1.25rem; }
.service-rule-note li + li { margin-top: 5px; }
.result-card { min-height: 280px; background: var(--green-dark); color: white; }
.result-card .muted { color: #cde2da; }
.result-card .metric { font-size: clamp(2rem, 5vw, 3.6rem); font-weight: 900; line-height: 1.1; margin: 10px 0; }
.result-grid { display: grid; grid-template-columns: repeat(2, 1fr); gap: 12px; margin: 20px 0; }
.result-item { background: rgba(255,255,255,.1); border-radius: 14px; padding: 14px; }
.result-item strong { display: block; font-size: 1.25rem; }
.notice { border-left: 5px solid var(--amber); background: var(--amber-soft); padding: 18px 20px; border-radius: 4px 14px 14px 4px; margin: 24px 0; }
.notice strong { color: #71390e; }
.source-list { display: grid; gap: 12px; padding: 0; list-style: none; }
.source-list li { padding: 16px 18px; background: var(--card); border: 1px solid var(--line); border-radius: 14px; }
.context-link { margin-top: 22px; font-weight: 700; }
.text-link { font-weight: 800; }
.plain-steps { display: grid; gap: 12px; padding-left: 1.35rem; }
.plain-steps li { padding-left: 8px; }
.definition-grid .step { margin-bottom: 20px; }
.service-grid { display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 18px; }
.service-card { display: flex; flex-direction: column; align-items: flex-start; }
.service-card h3 { margin-top: 18px; }
.service-card a { margin-top: auto; padding-top: 12px; font-weight: 800; }
.example-flow { display: grid; grid-template-columns: repeat(4, minmax(0, 1fr)); gap: 12px; margin: 22px 0; }
.example-flow > div { padding: 18px; border: 1px solid var(--line); border-radius: 16px; background: var(--card); }
.example-flow span { display: block; color: var(--muted); font-size: .88rem; font-weight: 700; }
.example-flow strong { display: block; margin: 6px 0; color: var(--green-dark); font-size: 1.25rem; }
.example-flow p { margin: 0; font-size: .92rem; }
.next-guide { display: flex; align-items: center; justify-content: space-between; gap: 30px; padding: 28px; border-radius: 22px; background: var(--mint); }
.next-guide h2 { margin-bottom: 8px; }
.next-guide p { margin: 0; max-width: 720px; }
.prose { max-width: 820px; }
.prose h2 { margin-top: 44px; }
.prose h3 { margin-top: 30px; }
.prose p, .prose li { color: #34463f; }
.table-wrap { overflow-x: auto; border: 1px solid var(--line); border-radius: 16px; background: var(--card); }
table { border-collapse: collapse; width: 100%; min-width: 640px; }
th, td { padding: 13px 15px; border-bottom: 1px solid var(--line); text-align: left; }
th { color: var(--green-dark); background: #edf3ee; }
.site-footer { border-top: 1px solid var(--line); }
.footer-wrap { max-width: 1180px; margin: auto; padding: 34px 24px 50px; display: grid; grid-template-columns: 1fr auto; gap: 30px; }
.footer-nav { display: flex; flex-wrap: wrap; gap: 12px 20px; }
.footer-nav a { font-weight: 700; }
.muted { color: var(--muted); }
.visually-hidden { position: absolute; width: 1px; height: 1px; padding: 0; margin: -1px; overflow: hidden; clip: rect(0,0,0,0); white-space: nowrap; border: 0; }
@media (max-width: 840px) {
  .nav-toggle { display: block; }
  .site-nav { display: none; position: absolute; left: 16px; right: 16px; top: 68px; background: var(--card); border: 1px solid var(--line); border-radius: 16px; padding: 16px; box-shadow: var(--shadow); flex-direction: column; align-items: stretch; }
  .site-nav.open { display: flex; }
  .hero, .tool-shell { grid-template-columns: 1fr; }
  .section-heading { align-items: start; flex-direction: column; gap: 8px; }
  .grid, .process-grid, .service-grid, .example-flow { grid-template-columns: 1fr 1fr; }
  .next-guide { align-items: flex-start; flex-direction: column; }
  .footer-wrap { grid-template-columns: 1fr; }
}
@media (max-width: 560px) {
  main { padding: 36px 18px 64px; }
  .nav-wrap { padding: 13px 18px; }
  .grid, .process-grid, .result-grid, .service-grid, .example-flow { grid-template-columns: 1fr; }
  h1 { font-size: clamp(2.35rem, 13vw, 3.5rem); }
  .card, .form-card, .result-card { padding: 20px; }
}
@media (prefers-reduced-motion: reduce) {
  html { scroll-behavior: auto; }
  *, *::before, *::after { transition-duration: .01ms !important; animation-duration: .01ms !important; }
}