:root{color-scheme:light dark;--ink:#12262d;--muted:#52656b;--paper:#f3f6f5;--surface:#fff;--soft:#e8f0ee;--teal:#086d65;--rule:#cbd7d5;--gold:#c88722;--danger:#a22c25;--hero:#0d3442}
@media(prefers-color-scheme:dark){:root{--ink:#edf5f3;--muted:#b6c6c5;--paper:#07171d;--surface:#0c252e;--soft:#12323b;--teal:#79dbcc;--rule:#2b4850;--gold:#f0bb68;--danger:#ffada4;--hero:#071b23}}
*{box-sizing:border-box}html{-webkit-text-size-adjust:100%;scroll-padding-top:16px}body{margin:0;background:var(--paper);color:var(--ink);font:16px/1.75 system-ui,"PingFang TC","Microsoft JhengHei",sans-serif;overflow-wrap:anywhere}a{color:var(--teal);text-underline-offset:4px}a,button,input{-webkit-tap-highlight-color:transparent}a:focus-visible,button:focus-visible,input:focus-visible,summary:focus-visible{outline:3px solid var(--gold);outline-offset:4px}.skip{position:absolute;left:12px;top:-100px;background:var(--surface);padding:8px;z-index:2}.skip:focus{top:12px}.hero{background:var(--hero);color:#f4fbf9}.wrap{width:min(100%,1040px);margin:auto;padding:0 24px}.hero .wrap{padding-top:28px;padding-bottom:42px}.eyebrow{font-size:13px;letter-spacing:.12em;color:#b7d9d1;margin:0 0 16px}.hero a{color:#c8e7df}h1{font-size:clamp(30px,5vw,48px);line-height:1.25;letter-spacing:-.035em;margin:16px 0}h2{font-size:21px;line-height:1.4;margin:0 0 16px}h3{font-size:18px;margin:0}.lead{max-width:650px;color:#c8ddda;margin:0}.nav{display:flex;flex-wrap:wrap;gap:8px;margin:22px 0}.nav a{padding:7px 14px;border:1px solid var(--rule);border-radius:99px;background:var(--surface);text-decoration:none;font-size:14px}.section{margin:28px 0}.section-head{display:flex;align-items:baseline;gap:12px}.section-head span{color:var(--teal);font-size:13px}.cards{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:14px}.cards.two{grid-template-columns:repeat(2,minmax(0,1fr))}.card,.panel,.sig{background:var(--surface);border:1px solid var(--rule);border-radius:16px;padding:22px}.card{display:block;color:var(--ink);text-decoration:none}.card[href]:hover{border-color:var(--teal);background:var(--soft)}.card .mark{display:block;color:var(--teal);font-size:13px;margin-bottom:14px}.card p{font-size:14px;color:var(--muted);margin:8px 0 0}.card .arrow{display:block;margin-top:18px;color:var(--teal)}.pending{display:inline-block;font-size:12px;color:var(--muted);border:1px solid var(--rule);border-radius:5px;padding:1px 8px;margin-top:14px}.intro{color:var(--muted)}.layout{display:grid;grid-template-columns:minmax(0,1.1fr) minmax(0,1fr);gap:18px;align-items:start;margin:28px 0}.fields{display:grid;gap:16px}label{display:block;font-weight:650}input{display:block;width:100%;min-width:0;margin-top:6px;border:1px solid var(--rule);border-radius:9px;background:var(--paper);color:var(--ink);font:inherit;padding:11px 12px}small,.hint{color:var(--muted);font-size:13px}.buttons{display:flex;gap:10px;margin-top:22px;flex-wrap:wrap}button{border:1px solid var(--teal);border-radius:9px;background:var(--teal);color:var(--surface);padding:11px 20px;font:inherit;font-weight:650;cursor:pointer}button[type=reset]{background:transparent;color:var(--teal)}#error{color:var(--danger);font-weight:650}#error:empty{display:none}#result:empty::before{content:'填好左方欄位，按下試算即可查看。';color:var(--muted)}dl{margin:0}dl div{padding:12px 0;border-bottom:1px solid var(--rule)}dt{font-size:14px;color:var(--muted)}dd{font-size:clamp(23px,4vw,32px);font-weight:750;color:var(--teal);margin:2px 0}#result p{font-size:14px;color:var(--muted)}.note{background:var(--soft);border-left:4px solid var(--teal);border-radius:4px;padding:14px 18px;font-size:14px}.formula{font-family:ui-monospace,monospace;white-space:normal}.faq details{border-top:1px solid var(--rule);padding:14px 0}.faq details:last-child{padding-bottom:0}summary{cursor:pointer;font-weight:650}.faq p{color:var(--muted);font-size:14px}.sig{margin:30px 0 20px}.identity{display:flex;gap:14px;align-items:center}.avatar{display:grid;place-items:center;flex:none;width:60px;height:60px;border-radius:50%;background:var(--soft);color:var(--teal);font-weight:750;font-size:25px}.who{font-size:20px;font-weight:750;margin:0}.who small{margin-left:8px}.org{font-size:14px;color:var(--muted);margin:2px 0}.say{margin:14px 0}.acts{display:flex;flex-wrap:wrap;gap:10px}.acts a{flex:1 1 180px;text-align:center;padding:10px;border:1px solid var(--rule);border-radius:9px;text-decoration:none}.fine{font-size:13px;color:var(--muted);margin:14px 0 0}footer{font-size:13px;color:var(--muted);padding:0 0 32px}.noscript{padding:16px;background:var(--soft)}
@media(max-width:700px){.wrap{padding-inline:18px}.hero .wrap{padding-top:22px;padding-bottom:30px}.cards,.cards.two,.layout{grid-template-columns:minmax(0,1fr)}.panel,.card,.sig{padding:18px}.section-head{gap:9px}.identity{align-items:flex-start}.avatar{width:48px;height:48px;font-size:22px}.who small{display:block;margin:0}.nav a{padding:6px 11px}#result:empty::before{content:'填好上方欄位，按下試算即可查看。'}}
@media print{.hero{background:none;color:var(--ink)}.hero a,.lead,.eyebrow{color:var(--ink)}button,.skip{display:none}.panel,.sig,.card{break-inside:avoid}}