:root{--scheme: light;color-scheme:light;--background: oklch(.99 .002 75);--foreground: oklch(.24 .02 65);--muted: oklch(.965 .005 75);--muted-foreground: oklch(.44 .015 65);--card: oklch(1 0 0);--primary: oklch(.24 .02 65);--primary-foreground: oklch(.985 .003 80);--accent: oklch(.78 .075 75);--accent-foreground: oklch(.24 .02 65);--border: oklch(.24 .02 65 / .14);--border-strong: oklch(.24 .02 65 / .28);--input: oklch(.56 .012 65);--ring: oklch(.24 .02 65);--ink-bg: oklch(.18 .03 62);--quote-bg: oklch(.78 .075 75);--quote-fg: oklch(.24 .02 65);--quote-muted: oklch(.3 .025 65);--quote-btn: oklch(.24 .02 65);--quote-btn-fg: oklch(.985 .003 80);--quote-line: transparent;--map-land: oklch(.955 .006 75);--sea: oklch(.86 .03 225);--err: oklch(.45 .15 30);--shadow-color: oklch(.3 .03 65 / .1);--kraft-tint: oklch(.93 .03 78);--kraft-tint-2: oklch(.885 .045 77);--mark-bg: oklch(.24 .02 65);--mark-line: oklch(.95 .008 80)}@media(prefers-color-scheme:dark){:root:not([data-theme=light]){--scheme: dark;color-scheme:dark;--background: oklch(.185 .005 65);--foreground: oklch(.94 .006 80);--muted: oklch(.215 .006 65);--muted-foreground: oklch(.77 .01 75);--card: oklch(.23 .007 65);--primary: oklch(.78 .075 75);--primary-foreground: oklch(.24 .02 65);--accent: oklch(.78 .075 75);--accent-foreground: oklch(.24 .02 65);--border: oklch(.94 .006 80 / .14);--border-strong: oklch(.94 .006 80 / .28);--input: oklch(.62 .01 70);--ring: oklch(.78 .075 75);--ink-bg: oklch(.18 .03 62);--quote-bg: oklch(.27 .03 68);--quote-fg: oklch(.95 .008 80);--quote-muted: oklch(.82 .02 78);--quote-btn: oklch(.78 .075 75);--quote-btn-fg: oklch(.24 .02 65);--quote-line: oklch(.78 .075 75);--map-land: oklch(.25 .007 65);--sea: oklch(.34 .035 225);--err: oklch(.8 .11 45);--shadow-color: oklch(0 0 0 / .4);--kraft-tint: oklch(.29 .03 70);--kraft-tint-2: oklch(.34 .04 72);--mark-bg: oklch(.3 .02 65);--mark-line: oklch(.95 .008 80)}}:root[data-theme=dark]{--scheme: dark;color-scheme:dark;--background: oklch(.185 .005 65);--foreground: oklch(.94 .006 80);--muted: oklch(.215 .006 65);--muted-foreground: oklch(.77 .01 75);--card: oklch(.23 .007 65);--primary: oklch(.78 .075 75);--primary-foreground: oklch(.24 .02 65);--accent: oklch(.78 .075 75);--accent-foreground: oklch(.24 .02 65);--border: oklch(.94 .006 80 / .14);--border-strong: oklch(.94 .006 80 / .28);--input: oklch(.62 .01 70);--ring: oklch(.78 .075 75);--ink-bg: oklch(.18 .03 62);--quote-bg: oklch(.27 .03 68);--quote-fg: oklch(.95 .008 80);--quote-muted: oklch(.82 .02 78);--quote-btn: oklch(.78 .075 75);--quote-btn-fg: oklch(.24 .02 65);--quote-line: oklch(.78 .075 75);--map-land: oklch(.25 .007 65);--sea: oklch(.34 .035 225);--err: oklch(.8 .11 45);--shadow-color: oklch(0 0 0 / .4);--kraft-tint: oklch(.29 .03 70);--kraft-tint-2: oklch(.34 .04 72);--mark-bg: oklch(.3 .02 65);--mark-line: oklch(.95 .008 80)}[data-tone=ink]{--scheme: dark;color-scheme:dark;--background: var(--ink-bg);--foreground: oklch(.95 .008 80);--muted-foreground: oklch(.8 .015 78);--primary: oklch(.78 .075 75);--primary-foreground: oklch(.24 .02 65);--border: oklch(.95 .008 80 / .2);--border-strong: oklch(.95 .008 80 / .35);--ring: oklch(.78 .075 75);background:var(--background);color:var(--foreground)}:root,[data-tone],.quote{--primary-hover: oklch(from var(--primary) calc(l + .07) c h)}:root{--font-display: "Chiron GoRound TC", "PingFang TC", "Noto Sans TC", "Microsoft JhengHei", sans-serif;--font-body: "PingFang TC", "Microsoft JhengHei", "Noto Sans TC", "Noto Sans CJK TC", system-ui, sans-serif;--r-1: 6px;--r-2: 10px;--dur-press: .11s;--dur-hover: .15s;--ease-out: cubic-bezier(.2, 0, 0, 1);--section-y: clamp(3.5rem, 2.5rem + 4vw, 6rem);--gutter: max(clamp(1rem, .5rem + 3vw, 3rem), env(safe-area-inset-left, 0px) + .5rem, env(safe-area-inset-right, 0px) + .5rem);--head-h: 64px}:root:lang(zh-Hant){text-autospace:normal;line-break:strict;font-synthesis-style:none}h1,h2,h3{text-wrap:balance;line-height:1.3;letter-spacing:0}pre,code,kbd,samp,.mono{font-family:ui-monospace,monospace;font-variant-ligatures:none;letter-spacing:0;text-autospace:no-autospace}*,*:before,*:after{box-sizing:border-box}html{background:var(--background);accent-color:var(--primary);-webkit-text-size-adjust:100%;text-size-adjust:100%;-webkit-tap-highlight-color:transparent;scroll-padding-top:calc(var(--head-h) + 16px)}@media(prefers-reduced-motion:no-preference){html{scroll-behavior:smooth}}body{margin:0;background:var(--background);color:var(--foreground);font-family:var(--font-body);font-size:1rem;line-height:1.75;letter-spacing:.02em}img,svg{display:block;max-width:100%}a{color:inherit;text-underline-offset:.2em;text-decoration-thickness:from-font}:focus-visible{outline:2px solid var(--ring);outline-offset:2px}::selection{background:color-mix(in oklch,var(--accent) 45%,transparent)}button,a,[role=button],label{touch-action:manipulation}input,select,textarea,button{font:inherit;letter-spacing:inherit}input,select,textarea{font-size:max(16px,1rem)}select{background-color:var(--background);color:var(--foreground)}h1,h2,h3,h4,h5{margin:0;font-family:var(--font-display);font-weight:500;font-synthesis-weight:none}p,ul,ol,dl,dd,figure{margin:0}.num,.fee,.q-price,time,.addons td{font-variant-numeric:tabular-nums}.keep{white-space:nowrap}[hidden]{display:none!important}.ln{display:block}.sr-only{position:absolute!important;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0 0 0 0);white-space:nowrap;border:0}.wrap{width:min(100% - 2 * var(--gutter),1200px);margin-inline:auto}.skip{position:absolute;left:12px;top:12px;z-index:50;padding:10px 16px;border-radius:var(--r-1);background:var(--primary);color:var(--primary-foreground);text-decoration:none;translate:0 -200%}.skip:focus-visible{translate:0 0}.btn{display:inline-flex;align-items:center;justify-content:center;min-height:48px;padding:0 22px;border-radius:var(--r-1);font-size:1.0625rem;font-weight:600;line-height:1.2;text-decoration:none;border:1.5px solid transparent;cursor:pointer;user-select:none;transition:background-color var(--dur-hover) var(--ease-out),border-color var(--dur-hover) var(--ease-out)}.btn:active{translate:0 1px}.btn-solid{background:var(--primary);color:var(--primary-foreground)}.btn-line{background:transparent;color:var(--foreground);border-color:var(--foreground)}.btn-sm{min-height:40px;padding:0 16px;font-size:1rem}@media(hover:hover)and (pointer:fine){.btn-solid:hover{background:var(--primary-hover)}.btn-line:hover{background:oklch(from var(--foreground) l c h / .07)}}.site-head{position:sticky;top:0;z-index:30;height:var(--head-h);background:var(--background);border-bottom:1px solid var(--border)}.head-row{height:100%;display:flex;align-items:center;gap:20px}.brand{display:inline-flex;align-items:center;gap:10px;font-family:var(--font-display);font-weight:500;font-size:1.125rem;text-decoration:none;letter-spacing:.04em;white-space:nowrap;margin-right:auto}.mark{width:28px;height:28px;flex:none}.nav{display:flex;gap:2px;align-items:center}.nav a{position:relative;display:inline-flex;align-items:center;min-height:40px;padding:0 10px;font-size:.9375rem;text-decoration:none;border-radius:var(--r-1);color:var(--foreground)}.nav a[aria-current=page]{font-weight:600}.nav a[aria-current=page]:after{content:"";position:absolute;left:10px;right:10px;bottom:4px;height:2px;background:var(--accent);border-radius:1px}@media(hover:hover)and (pointer:fine){.nav a:not([aria-current]):hover{text-decoration:underline}}.head-acts{display:flex;align-items:center;gap:8px}.theme-btn{display:inline-grid;place-items:center;width:40px;height:40px;padding:0;border:1.5px solid var(--border-strong);border-radius:var(--r-1);background:transparent;color:var(--foreground);cursor:pointer;transition:border-color var(--dur-hover) var(--ease-out)}.theme-btn svg{width:20px;height:20px}.theme-btn:active{translate:0 1px}@media(hover:hover)and (pointer:fine){.theme-btn:hover{border-color:var(--foreground)}}.menu-btn{display:none}.btn,.menu-btn{white-space:nowrap}#menu{margin:0;inset:auto;top:calc(var(--head-h) + 4px);right:var(--gutter);left:auto;padding:8px;border:1px solid var(--border-strong);border-radius:var(--r-2);background:var(--card);color:var(--foreground);box-shadow:0 2px 4px var(--shadow-color),0 12px 24px var(--shadow-color);list-style:none;min-width:13rem;transition:opacity .18s var(--ease-out),translate .18s var(--ease-out),display .18s allow-discrete,overlay .18s allow-discrete}#menu:not(:popover-open){opacity:0;translate:0 -6px;transition-duration:.12s}@starting-style{#menu:popover-open{opacity:0;translate:0 -6px}}#menu a{display:flex;align-items:center;min-height:44px;padding:0 12px;text-decoration:none;border-radius:var(--r-1)}#menu a[aria-current=page]{font-weight:600;box-shadow:inset 3px 0 0 var(--accent)}#menu a:focus-visible,.menu-theme button:focus-visible{outline-offset:-3px}.menu-theme{display:none;margin-top:4px;padding-top:4px;border-top:1px solid var(--border)}.menu-theme button{display:flex;align-items:center;width:100%;min-height:44px;padding:0 12px;border:0;border-radius:var(--r-1);background:transparent;color:var(--foreground);font-size:1rem;text-align:left;cursor:pointer}@media(hover:hover)and (pointer:fine){#menu a:hover{background:var(--muted)}}@media(max-width:68em){.nav{display:none}.menu-btn{display:inline-flex;align-items:center;min-height:44px;padding:0 14px;border:1.5px solid var(--border-strong);border-radius:var(--r-1);background:transparent;color:var(--foreground);cursor:pointer;font-size:1rem}.menu-btn:active{translate:0 1px}}@media(max-width:40em){:root{--head-h: 56px}.brand{font-size:1rem;letter-spacing:.02em;gap:8px}.mark{width:24px;height:24px}.head-row{gap:8px}.btn-sm{min-height:44px;padding:0 12px}.head-acts .theme-btn{display:none}.menu-theme{display:block}}.hero{padding-block:clamp(32px,1.5rem + 4vw,80px) clamp(40px,2rem + 4vw,88px);border-bottom:1px solid var(--border)}.hero-grid{display:grid;grid-template-columns:minmax(0,1.3fr) minmax(0,1fr);gap:clamp(32px,5vw,80px);align-items:center}.hero-copy h1{display:flex;flex-direction:column;gap:.75rem}.h1-name{font-size:1.125rem;line-height:1.4;letter-spacing:.06em}.h1-scope,.page-head h1,.post-head h1{font-size:clamp(1.75rem,1.1rem + 2.4vw,2.75rem);line-height:1.3;letter-spacing:.02em}.h1-scope{word-break:keep-all;overflow-wrap:anywhere}.lede{margin-top:1.25rem;max-width:30em;font-size:1.0625rem;color:var(--muted-foreground)}.acts{margin-top:1.75rem;display:flex;flex-wrap:wrap;gap:12px}.hero-sub{margin-top:.9rem;font-size:.9375rem;color:var(--muted-foreground)}.hero-side{display:grid;gap:16px}.now{border:1px solid var(--border-strong);border-radius:var(--r-2);overflow:hidden;background:var(--card)}.now-head{padding:8px 20px;background:var(--kraft-tint);font-family:var(--font-body);font-weight:600;font-size:.9375rem;letter-spacing:.04em;border-bottom:1px solid var(--border)}.now-period{padding:14px 20px 0;font-family:var(--font-display);font-weight:500;font-size:2rem;line-height:1.25;font-variant-numeric:tabular-nums}.now-due{padding:4px 20px 0;font-size:1.0625rem;font-weight:600;font-variant-numeric:tabular-nums}.now-note{padding:6px 20px 16px;font-size:.9375rem;color:var(--muted-foreground)}.facts{display:grid;border:1px solid var(--border-strong);border-radius:var(--r-2);background:var(--card)}.facts>div{display:grid;grid-template-columns:5.5em minmax(0,1fr);gap:12px;padding:12px 20px}.facts>div+div{border-top:1px solid var(--border)}.facts dt{font-weight:600}.page-head{padding-block:clamp(28px,1rem + 3vw,56px) clamp(32px,1.5rem + 3vw,56px);border-bottom:1px solid var(--border)}.page-head h1{margin-top:.75rem}.page-lede{margin-top:1rem;max-width:40em;font-size:1.0625rem;color:var(--muted-foreground)}.crumbs ol{list-style:none;padding:0;display:flex;flex-wrap:wrap;gap:4px 0;font-size:.9375rem;color:var(--muted-foreground)}.crumbs li+li:before{content:"\ff0f";margin-inline:.35em;color:var(--muted-foreground)}.crumbs a{color:var(--muted-foreground)}.crumbs [aria-current]{color:var(--foreground)}.sec{padding-block:var(--section-y)}.sec-tight{padding-block:clamp(2.5rem,2rem + 2vw,4rem)}.sec-muted{background:var(--muted);border-block:1px solid var(--border)}.sec-line{border-top:1px solid var(--border)}.sec h2{font-size:clamp(1.5rem,1.2rem + 1.2vw,2rem);letter-spacing:.03em}.sec-head{display:grid;gap:.75rem;max-width:42rem}.sec-head p{color:var(--muted-foreground)}.row-head{max-width:none;display:flex;flex-wrap:wrap;align-items:baseline;justify-content:space-between;gap:8px 24px}.more{font-weight:600;text-decoration-color:var(--accent);text-decoration-thickness:2px;text-underline-offset:.3em}.more:after{content:" \2192"}.two-col{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,2fr);gap:16px clamp(24px,5vw,80px);align-items:start}.prose{max-width:40em}.prose p+p,.prose p+ul,.prose ul+p{margin-top:1em}.prose ul,.prose ol{padding-left:1.3em;display:grid;gap:.35em}.prose a{text-decoration-color:var(--accent);text-decoration-thickness:2px}.svc-grid{list-style:none;padding:0;margin-top:clamp(1.75rem,3vw,2.5rem);display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:16px}.svc{display:block;height:100%;padding:20px 22px 22px;border:1px solid var(--border-strong);border-radius:var(--r-2);background:var(--card);text-decoration:none;transition:border-color var(--dur-hover) var(--ease-out),background-color var(--dur-hover) var(--ease-out)}.svc h3{font-size:1.25rem}.svc h3:after{content:" \2192";color:var(--muted-foreground)}.svc p{margin-top:.4rem;color:var(--muted-foreground)}@media(hover:hover)and (pointer:fine){.svc:hover{border-color:var(--foreground)}}.legend{list-style:none;padding:0;margin-top:1.5rem;display:flex;flex-wrap:wrap;gap:8px 24px;font-size:.9375rem}.legend li{display:inline-flex;align-items:center;gap:8px}.sw,.pin{display:inline-block;flex:none;width:12px;height:12px}.sw-vat,.ev-vat .pin{border-radius:50%;background:var(--foreground)}.sw-inc,.ev-inc .pin{rotate:45deg;scale:.85;background:var(--accent);outline:2px solid var(--foreground);outline-offset:-2px}.sw-staff,.ev-staff .pin{border-radius:50%;border:2px solid var(--foreground);background:var(--card)}.year{--cols: 12;position:relative;margin-top:1.5rem;padding:20px 20px 24px;border:1px solid var(--border-strong);border-radius:var(--r-2);background:var(--card)}.year-periods{display:grid;grid-template-columns:repeat(6,minmax(0,1fr));gap:0}.per{padding:6px 10px;font-size:.9375rem;font-weight:600;text-align:center;font-variant-numeric:tabular-nums;background:var(--kraft-tint);border-right:1px solid var(--card)}.per:nth-child(2n){background:var(--kraft-tint-2)}.per:first-child{border-radius:var(--r-1) 0 0 var(--r-1)}.per:last-child{border-radius:0 var(--r-1) var(--r-1) 0;border-right:0}.year-rail{position:relative;height:2px;margin-top:18px;background:var(--border)}.year-line{position:absolute;inset:0;background:var(--foreground);transform-origin:left center}.year-months{list-style:none;padding:0;display:grid;grid-template-columns:repeat(12,minmax(0,1fr))}.mon{position:relative;padding:14px 8px 0 0;min-width:0}.mon:before{content:"";position:absolute;left:0;top:-9px;width:2px;height:8px;background:var(--border-strong)}.mon.odd:before{top:-14px;height:14px;width:3px;background:var(--foreground)}.mon-name{display:flex;flex-wrap:wrap;align-items:center;gap:4px 6px;font-family:var(--font-display);font-weight:500;font-size:1.125rem;line-height:1.3;font-variant-numeric:tabular-nums}.now-tag{font-family:var(--font-body);font-size:.9375rem;font-weight:600;line-height:1.4;padding:0 6px;border-radius:var(--r-1);background:var(--accent);color:var(--accent-foreground)}.mon.is-now .mon-name .disp{text-decoration:underline;text-decoration-color:var(--accent);text-decoration-thickness:3px;text-underline-offset:.25em}.evs{list-style:none;padding:0;margin-top:8px;display:grid;gap:8px}.ev{display:grid;grid-template-columns:12px minmax(0,1fr);gap:6px;align-items:start;font-size:.9375rem;line-height:1.5}.ev .pin{margin-top:.35em}.mon.odd .evs{width:calc(200% + 8px);position:relative;z-index:1}.src-note{margin-top:1rem;max-width:52em;font-size:.9375rem;color:var(--muted-foreground)}.src-note a{color:var(--foreground)}.flow{--fg: clamp(20px, 3vw, 40px);list-style:none;padding:0;margin-top:clamp(2rem,3vw,2.75rem);position:relative;display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:28px var(--fg);counter-reset:step}.flow:before,.flow:after{content:"";position:absolute;left:22px;right:calc(25% - .75 * var(--fg) - 22px);top:21px;height:2px;background:var(--border-strong)}.flow:after{background:var(--foreground);transform-origin:left center}.flow li{position:relative;counter-increment:step}.dot{position:relative;z-index:1;display:grid;place-items:center;width:44px;height:44px;border-radius:50%;border:2px solid var(--foreground);background:var(--background)}.dot:before{content:"";position:absolute;inset:4px;border-radius:50%;background:var(--accent)}.dot:after{content:counter(step);position:relative;font-weight:600;font-variant-numeric:tabular-nums;color:var(--accent-foreground);line-height:1}.flow h3{margin-top:.9rem;font-size:1.25rem}.flow p{margin-top:.35rem;color:var(--muted-foreground)}.case-cards{list-style:none;padding:0;margin-top:clamp(1.75rem,3vw,2.5rem);display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:20px}.case-card a{display:grid;align-content:start;gap:6px;height:100%;padding:22px 22px 24px;border:1px solid var(--border-strong);border-top:4px solid var(--accent);border-radius:var(--r-2);background:var(--card);text-decoration:none;transition:border-color var(--dur-hover) var(--ease-out)}.case-tag{font-size:.9375rem;font-weight:600;color:var(--muted-foreground);letter-spacing:.04em}.case-card h3{font-size:1.25rem}.case-q{font-weight:600}.case-short{color:var(--muted-foreground)}@media(hover:hover)and (pointer:fine){.case-card a:hover{border-color:var(--foreground);border-top-color:var(--accent)}}.fee-grid{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,1.2fr);gap:24px clamp(24px,5vw,80px);align-items:start}.fee-list{border-top:2px solid var(--foreground)}.fee-list>div{display:flex;flex-wrap:wrap;justify-content:space-between;align-items:baseline;gap:4px 16px;padding:14px 0;border-bottom:1px solid var(--border-strong)}.fee-list dt{font-weight:600}.fee-list dd.disp{font-family:var(--font-display);font-weight:500;font-size:1.5rem;line-height:1.3;font-variant-numeric:tabular-nums}.fee-list dd 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