:root{--green-900: #064d2b;--green-800: #0b6b38;--green-700: #0b7a3b;--green-100: #eaf6ee;--green-050: #f3faf6;--blue-700: #1f6fb2;--ink: #1d1d1f;--muted: #5f6b63;--line: #d9e5dd;--paper: #ffffff;--wash: #f7faf8;--yellow: #f5c542;font-family:Noto Sans TC,Microsoft JhengHei,system-ui,sans-serif}*{box-sizing:border-box}html{color:var(--ink);background:var(--paper);scroll-behavior:smooth}body{margin:0;min-width:320px;font-size:16px;line-height:1.7;text-rendering:optimizeLegibility}a{color:inherit;text-decoration:none}img{display:block;max-width:100%}.site-header{position:sticky;top:0;z-index:20;background:#fffffff5;border-bottom:1px solid var(--line);backdrop-filter:blur(12px)}.topbar{background:var(--green-900);color:#fff;font-size:.9rem}.topbar-inner,.nav-inner,.section-inner{width:min(1180px,calc(100% - 32px));margin:0 auto}.topbar-inner{display:flex;justify-content:space-between;align-items:center;gap:16px;padding:6px 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10px;color:var(--green-800);font-weight:800}h1,h2,h3,p{margin-top:0}h1{max-width:680px;margin-bottom:18px;font-size:clamp(2.05rem,4.4vw,4.25rem);line-height:1.08;letter-spacing:0;color:var(--green-900)}body:not(:has(.trust-strip)) h1{font-size:clamp(2rem,3.2vw,3.2rem)}.hero p{max-width:660px;margin-bottom:28px;color:#2d3a32;font-size:1.14rem}.hero-mascot{position:absolute;right:clamp(12px,6vw,72px);bottom:34px;z-index:2;width:clamp(180px,22vw,300px);max-height:320px;object-fit:contain;filter:drop-shadow(0 18px 28px rgba(6,77,43,.18));pointer-events:none}.actions{display:flex;flex-wrap:wrap;gap:12px}.button{display:inline-flex;align-items:center;justify-content:center;min-height:46px;padding:10px 18px;border:2px solid var(--green-800);border-radius:4px;background:var(--green-800);color:#fff;font-weight:800;transition:background .16s ease,border-color .16s ease,transform .16s 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p{color:var(--muted)}.grid{display:grid;gap:18px}.grid.three{grid-template-columns:repeat(3,minmax(0,1fr))}.grid.four{grid-template-columns:repeat(4,minmax(0,1fr))}.grid.two{grid-template-columns:repeat(2,minmax(0,1fr))}.card,.info-panel{border:1px solid var(--line);border-radius:8px;background:#fff;padding:22px;box-shadow:0 1px #064d2b0a}.card{transition:border-color .16s ease,box-shadow .16s ease,transform .16s ease}a.card:hover,a.card:focus-visible{border-color:#0b6b386b;box-shadow:0 10px 24px #064d2b14;transform:translateY(-2px);outline:0}.card h3,.info-panel h3{margin-bottom:8px;color:var(--green-900)}.card p,.info-panel p,li{color:var(--muted)}.item-list{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:12px;padding:0;margin:0;list-style:none}.item-list li{border-left:5px solid var(--green-700);background:var(--green-100);padding:14px 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p{margin-bottom:0;color:var(--muted)}.article-link-action{align-self:end;color:var(--green-800);font-weight:900}.article-service-cta{display:grid;gap:12px;margin:28px 0 8px;border:1px solid rgba(11,107,56,.26);border-left:6px solid var(--green-700);border-radius:8px;background:var(--green-050);padding:20px}.article-service-cta h2,.article-content .article-service-cta h2{margin:0;color:var(--green-900);font-size:1.24rem}.article-service-cta p{margin-bottom:0;color:var(--muted)}.article-hero{padding:76px 0 54px;background:linear-gradient(180deg,var(--green-050),#fff);border-bottom:1px solid var(--line)}.article-hero h1{max-width:900px}.article-summary{max-width:820px;color:#2d3a32;font-size:1.16rem}.article-meta{color:var(--muted);font-size:.95rem}.article-author{color:var(--green-900);font-size:.95rem;font-weight:800}.article-grid{display:grid;grid-template-columns:260px minmax(0,1fr);gap:42px;align-items:start}.toc{position:sticky;top:150px;display:grid;gap:10px;border:1px solid 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rgba(255,255,255,.18);font-size:.9rem;color:#ffffffb8}.footer-company{margin-top:16px;display:grid;gap:6px;font-size:.9rem}.footer-company p{margin:0}.footer-company strong{color:#fff}.footer-disclaimer{margin-top:18px;padding:18px;border:1px solid rgba(255,255,255,.18);border-radius:8px;background:#ffffff0f;font-size:.86rem;line-height:1.7;color:#ffffffd1}.footer-disclaimer h3{margin:0 0 10px;color:#fff;font-size:1rem}.footer-disclaimer p{margin:0}.footer-disclaimer p+p{margin-top:10px}.footer-trust .trust-badges{align-items:flex-start}.footer-trust .trust-badges img{border-color:#fff3;background:#fffffff5}.whatsapp-float{position:fixed;right:clamp(92px,19vw,300px);bottom:28px;z-index:30;display:inline-flex;align-items:center;justify-content:center;gap:10px;min-width:216px;min-height:78px;padding:0 24px;border:2px solid rgba(255,255,255,.85);border-radius:999px;background:#1fa855;color:#fff;box-shadow:0 8px 22px #064d2b3d;font-size:1.08rem;font-weight:900;letter-spacing:0}.whatsapp-float svg{width:30px;height:30px;flex:0 0 auto;fill:none;stroke:currentColor;stroke-width:2;stroke-linecap:round;stroke-linejoin:round}.whatsapp-float:hover,.whatsapp-float:focus-visible{background:#168a45;outline:3px solid rgba(31,168,85,.24);outline-offset:3px}@media(max-width:900px){.topbar-inner,.nav-inner{align-items:flex-start;flex-direction:column}.topbar-contact{white-space:normal}.nav-area{justify-content:flex-start}.brand img{width:auto;height:clamp(72px,10vw,90px);max-width:min(88vw,360px)}.trust-strip-inner{align-items:flex-start;flex-direction:column}.trust-badges-header{padding-left:0;border-left:0}.grid.three,.grid.four,.grid.two,.article-link-grid,.item-card-grid,.item-list,.partner-logo-grid,.article-grid,.sample-hero-grid,.sample-two-column,.split,.footer-grid{grid-template-columns:1fr}.toc{position:static}.hero{min-height:500px}body:not(:has(.trust-strip)) 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img{width:auto;height:60px;max-width:min(62vw,230px)}.menu-toggle{display:inline-flex;align-items:center;justify-content:center;gap:8px;min-height:42px;padding:8px 12px;border:1px solid var(--line);border-radius:6px;background:#fff;color:var(--green-900);font:inherit;font-weight:800;line-height:1;box-shadow:0 4px 12px #064d2b14}.menu-toggle-icon,.menu-toggle-icon:before,.menu-toggle-icon:after{display:block;width:16px;height:2px;border-radius:2px;background:currentColor}.menu-toggle-icon{position:relative}.menu-toggle-icon:before,.menu-toggle-icon:after{content:"";position:absolute;left:0}.menu-toggle-icon:before{top:-5px}.menu-toggle-icon:after{top:5px}.menu-toggle[aria-expanded=true]{background:var(--green-900);border-color:var(--green-900);color:#fff}.nav-area{grid-column:1 / -1;width:100%}.nav-area .nav-links{display:none;width:100%;padding:10px 0 4px;border-top:1px solid var(--line)}.nav-area .nav-links.is-open{display:grid;grid-template-columns:1fr;gap:2px}.nav-links{justify-content:stretch}.nav-links a{display:block;padding:11px 6px;border-bottom-width:1px}.trust-badges img{height:36px;max-width:92px}.whatsapp-float{right:50%;bottom:16px;transform:translate(50%);min-width:190px;min-height:68px;padding:0 20px}.whatsapp-float svg{width:28px;height:28px}.hero-mascot{position:relative;right:auto;bottom:auto;display:block;width:min(48vw,170px);margin:18px 0 0 auto;filter:drop-shadow(0 10px 18px rgba(6,77,43,.18))}section{padding:48px 0}.sample-hero{padding:48px 0}.sample-document-header,.sample-field-grid{display:grid;grid-template-columns:1fr}.sample-field-grid div:nth-child(odd){border-right:0}.table-wrap:has(.sample-table){overflow-x:visible}.sample-table,.sample-table caption,.sample-table thead,.sample-table tbody,.sample-table tr,.sample-table th,.sample-table td{display:block}.sample-table thead{display:none}.sample-table tr{border-top:1px solid var(--line)}.sample-table tbody th,.sample-table td{width:auto;border-top:0;padding:12px 14px}.sample-table tbody th{padding-bottom:2px}.sample-table td{padding-top:2px}}