:root{--navy:#0d2a47;--navy2:#173b60;--gold:#b8955a;--ink:#14202b;--muted:#596574;--line:#dbe2e8;--paper:#f7f6f2;--soft:#eef4f8;--white:#fff;--ok:#eaf7ee;--warn:#fff6df;--max:1180px;--shadow:0 12px 34px rgba(13,42,71,.08)}
*{box-sizing:border-box}html{scroll-behavior:smooth}
body{margin:0;background:#fff;color:var(--ink);font-family:-apple-system,BlinkMacSystemFont,"Segoe UI","Noto Sans TC","PingFang TC","Microsoft JhengHei",sans-serif;font-size:20px;line-height:1.78;letter-spacing:.01em}
a{color:inherit}img{max-width:100%;height:auto}
.topbar{background:var(--navy);color:#fff;font-size:17px}.topbar .inner,.header-inner,.wrap{max-width:var(--max);margin:auto;padding-left:28px;padding-right:28px}
.topbar .inner{display:flex;justify-content:space-between;gap:18px;padding-top:9px;padding-bottom:9px}
header{position:sticky;top:0;z-index:50;background:rgba(255,255,255,.97);backdrop-filter:blur(12px);border-bottom:1px solid var(--line)}
.header-inner{display:flex;align-items:center;justify-content:space-between;gap:26px;padding-top:17px;padding-bottom:17px}
.brand{display:flex;align-items:center;gap:12px;text-decoration:none}.logo-mark{width:46px;height:46px;border-radius:12px;background:var(--navy);color:#fff;display:grid;place-items:center;font-size:22px;font-weight:900;letter-spacing:-.06em}
.brand strong{display:block;font-size:19px;line-height:1.15}.brand small{display:block;font-size:12px;letter-spacing:.12em;color:#788391;margin-top:4px}
nav{display:flex;gap:18px;align-items:center;flex-wrap:wrap}nav a{text-decoration:none;font-weight:800;font-size:18px}nav .cta{background:var(--navy);color:#fff;padding:10px 14px;border-radius:10px}
.hero{background:linear-gradient(135deg,#fff 0%,#f4f6f8 58%,#eef2f5 100%);border-bottom:1px solid var(--line)}.hero .wrap{padding-top:72px;padding-bottom:64px}
.eyebrow{font-size:14px;font-weight:900;letter-spacing:.13em;color:var(--gold);text-transform:uppercase}
h1,h2,h3{color:var(--navy);letter-spacing:-.025em}h1{font-size:clamp(46px,5.8vw,70px);line-height:1.08;margin:12px 0 22px;font-weight:950}h2{font-size:clamp(34px,4vw,48px);line-height:1.2;margin:0 0 18px;font-weight:900}h3{font-size:26px;line-height:1.35;margin:0 0 10px;font-weight:900}h4{font-size:21px;margin:0 0 8px;color:var(--navy)}
.lead{font-size:24px;line-height:1.65;max-width:900px;color:#344252;margin:0}
.hero-actions,.btns{display:flex;gap:12px;flex-wrap:wrap;margin-top:26px}.btn{display:inline-flex;align-items:center;justify-content:center;min-height:50px;padding:12px 18px;border-radius:12px;border:2px solid var(--navy);text-decoration:none;font-weight:900;font-size:18px}.btn.primary{background:var(--navy);color:#fff}.btn.light{background:#fff;color:var(--navy)}
.section{padding:64px 0;border-bottom:1px solid var(--line)}.section.soft{background:var(--paper)}.section.blue{background:var(--soft)}
.kicker{font-size:14px;font-weight:900;letter-spacing:.12em;color:var(--gold);text-transform:uppercase;margin-bottom:10px}
.grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:20px}.grid.two{grid-template-columns:repeat(2,minmax(0,1fr))}.grid.four{grid-template-columns:repeat(4,minmax(0,1fr))}
.card{background:#fff;border:1px solid var(--line);border-radius:18px;padding:26px;box-shadow:var(--shadow)}.card.flat{box-shadow:none}.card p{margin:7px 0 0;color:#465363}.card .big{font-size:38px;font-weight:950;color:var(--navy);line-height:1}.tag{display:inline-flex;padding:6px 10px;border-radius:999px;background:#eef2f6;color:var(--navy);font-size:14px;font-weight:900;margin-bottom:12px}.track{border-top:5px solid var(--gold)}
.quick-points{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:14px;margin-top:28px}.quick-point{background:#fff;border:1px solid var(--line);border-radius:16px;padding:18px 20px}.quick-point b{display:block;font-size:20px;color:var(--navy);margin-bottom:5px}
.flow{display:grid;grid-template-columns:repeat(5,minmax(0,1fr));gap:14px}.step{background:#fff;border:1px solid var(--line);border-radius:16px;padding:20px;min-height:170px}.step .n{font-size:34px;font-weight:950;color:var(--gold);line-height:1;margin-bottom:12px}.step strong{display:block;font-size:20px;color:var(--navy);margin-bottom:6px}
.list{display:grid;gap:10px;margin-top:14px}.list-item{background:#fff;border:1px solid var(--line);border-radius:12px;padding:15px 17px}.list-item b{color:var(--navy)}
.checklist{list-style:none;padding:0;margin:16px 0 0;display:grid;gap:10px}.checklist li{position:relative;padding:14px 16px 14px 46px;background:#fff;border:1px solid var(--line);border-radius:12px}.checklist li:before{content:"✓";position:absolute;left:16px;top:14px;width:23px;height:23px;border-radius:50%;background:var(--navy);color:#fff;display:grid;place-items:center;font-size:14px;font-weight:900}
.note,.warn,.ok{border-radius:14px;padding:18px 20px;margin-top:18px}.note{background:#f5f8fb;border-left:5px solid var(--navy)}.warn{background:var(--warn);border:1px solid #ecd59a}.ok{background:var(--ok);border:1px solid #b9dfc3}
.table-wrap{overflow-x:auto;border:1px solid var(--line);border-radius:16px;background:#fff}.table{width:100%;border-collapse:collapse;font-size:18px;min-width:680px}.table th,.table td{padding:16px 17px;border-bottom:1px solid var(--line);vertical-align:top;text-align:left}.table th{background:#eef2f5;color:var(--navy);font-weight:900}.table tr:last-child td{border-bottom:0}
.faq details{background:#fff;border:1px solid var(--line);border-radius:14px;padding:18px 20px;margin:12px 0}.faq summary{cursor:pointer;font-weight:900;color:var(--navy);font-size:20px}.faq p{margin-bottom:0}
.breadcrumb{font-size:17px;color:var(--muted);margin-bottom:18px}.meta-row{display:flex;gap:10px;flex-wrap:wrap;margin-top:18px}.meta{background:#fff;border:1px solid var(--line);border-radius:999px;padding:8px 12px;font-size:15px;font-weight:800;color:#536171}
.legal-tree{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:16px}.legal-tree .card{box-shadow:none}.route{display:flex;gap:10px;flex-wrap:wrap;margin-top:18px}.route span{background:#fff;border:1px solid var(--line);border-radius:999px;padding:9px 13px;font-weight:850}.route .arrow{border:0;background:transparent;padding-left:0;padding-right:0;color:#82909f}
.sticky-cta{position:fixed;right:18px;bottom:18px;z-index:40;display:flex;gap:8px;flex-direction:column}.sticky-cta a{background:var(--navy);color:#fff;text-decoration:none;padding:12px 15px;border-radius:12px;font-weight:900;box-shadow:0 8px 24px rgba(13,42,71,.22)}
.calculator{background:#fff;border:1px solid var(--line);border-radius:18px;padding:24px}.member-row{display:grid;grid-template-columns:1fr 2fr auto;gap:10px;margin:10px 0}input,select,textarea{width:100%;font:inherit;font-size:18px;padding:13px 14px;border:1px solid #bac5cf;border-radius:10px;background:#fff}button{font:inherit;font-weight:900;cursor:pointer}.score-box{background:var(--navy);color:#fff;border-radius:16px;padding:22px;margin-top:18px}.score-box .score{font-size:48px;font-weight:950;line-height:1}
.source-list a{display:block;color:var(--navy);font-weight:800;margin:8px 0;word-break:break-word}
.footer{background:#0b1e33;color:#fff;padding:50px 0}.footer .cols{display:grid;grid-template-columns:1.3fr 1fr 1fr;gap:30px}.footer h4{color:#fff}.footer p,.footer a{color:#cbd6e0;font-size:17px}.footer a{text-decoration:none}.small{font-size:16px;color:var(--muted)}
@media(max-width:980px){nav{display:none}.grid,.grid.two,.grid.four,.quick-points,.legal-tree,.flow,.footer .cols{grid-template-columns:1fr 1fr}}
@media(max-width:680px){body{font-size:18px;line-height:1.72}.topbar .inner{display:block}.topbar .inner div+div{margin-top:4px}.header-inner,.wrap,.topbar .inner{padding-left:18px;padding-right:18px}.hero .wrap{padding-top:48px;padding-bottom:44px}h1{font-size:42px}.lead{font-size:21px}.grid,.grid.two,.grid.four,.quick-points,.legal-tree,.flow,.footer .cols{grid-template-columns:1fr}.section{padding:48px 0}.card{padding:21px}.member-row{grid-template-columns:1fr}.sticky-cta{right:10px;bottom:10px}.sticky-cta a{padding:10px 12px;font-size:15px}}

/* v2 knowledge-system components */
.status-ladder{display:grid;grid-template-columns:repeat(6,minmax(0,1fr));gap:10px;margin-top:22px}.status-node{background:#fff;border:1px solid var(--line);border-radius:14px;padding:15px 14px;min-height:112px}.status-node span{display:block;font-size:13px;font-weight:900;color:var(--gold);letter-spacing:.08em}.status-node b{display:block;color:var(--navy);font-size:18px;line-height:1.35;margin-top:4px}.status-node p{font-size:15px;line-height:1.55;margin:7px 0 0;color:#566473}
.info-grid{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:12px;margin-top:18px}.info-box{border:1px solid var(--line);border-radius:14px;background:#fff;padding:16px}.info-box small{display:block;color:#718090;font-weight:800}.info-box strong{display:block;color:var(--navy);font-size:19px;margin-top:4px;line-height:1.35}
.knowledge-card{position:relative;overflow:hidden}.knowledge-card:after{content:"→";position:absolute;right:22px;bottom:18px;color:var(--gold);font-size:28px;font-weight:900}.knowledge-card a{text-decoration:none}.knowledge-card p{padding-right:36px}
.timeline{display:grid;gap:0;margin-top:20px}.timeline-item{display:grid;grid-template-columns:74px 1fr;gap:18px;position:relative;padding-bottom:22px}.timeline-item:before{content:"";position:absolute;left:35px;top:42px;bottom:0;width:2px;background:var(--line)}.timeline-item:last-child:before{display:none}.timeline-num{width:70px;height:70px;border-radius:50%;background:var(--navy);color:#fff;display:grid;place-items:center;font-weight:950}.timeline-body{border:1px solid var(--line);border-radius:14px;padding:16px 18px;background:#fff}.timeline-body h3{font-size:22px}
.callout-law{background:#0d2a47;color:#fff;border-radius:18px;padding:24px}.callout-law h3,.callout-law h2{color:#fff}.callout-law p{color:#d8e2ec}.callout-law .btn{border-color:#fff;color:#fff}
.tool-result{margin-top:18px;border-radius:16px;padding:20px;background:#eef4f8;border:1px solid #c9d7e4}.tool-result strong{color:var(--navy);font-size:21px}.tool-result[hidden]{display:none}
.form-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:16px}.field label{display:block;font-weight:900;color:var(--navy);margin-bottom:6px}.field small{display:block;color:var(--muted);margin-top:4px}.full{grid-column:1/-1}
.metric{font-size:42px;font-weight:950;color:var(--navy);line-height:1.1}.subtle{color:var(--muted)}
@media(max-width:980px){.status-ladder,.info-grid{grid-template-columns:repeat(2,minmax(0,1fr))}}
@media(max-width:680px){.status-ladder,.info-grid,.form-grid{grid-template-columns:1fr}.timeline-item{grid-template-columns:56px 1fr}.timeline-num{width:52px;height:52px}.timeline-item:before{left:25px;top:52px}.metric{font-size:34px}}


.hero-visual{margin-top:34px}.hero-visual img{display:block;width:100%}
.banner-frame{background:#fff;border:1px solid var(--line);border-radius:26px;overflow:hidden;box-shadow:var(--shadow)}
.banner-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:20px;margin-top:28px}
.banner-card{display:block;text-decoration:none;background:#fff;border:1px solid var(--line);border-radius:22px;overflow:hidden;box-shadow:var(--shadow);transition:transform .18s ease,box-shadow .18s ease}
.banner-card:hover{transform:translateY(-4px);box-shadow:0 16px 36px rgba(13,42,71,.12)}
.banner-card img{display:block;width:100%;aspect-ratio:16/9;object-fit:cover;background:#f3f3f3}
.banner-copy{padding:18px 20px 20px}.banner-copy h3{font-size:24px;margin:0 0 8px}.banner-copy p{margin:0;color:#4b5968}
.section-visual{margin-top:26px}.section-visual img{display:block;width:100%}
.hero-note{font-size:17px;color:var(--muted);margin-top:12px}
@media(max-width:980px){.banner-grid{grid-template-columns:1fr 1fr}}
@media(max-width:680px){.banner-grid{grid-template-columns:1fr}.banner-copy h3{font-size:22px}}