:root{color-scheme:light;--ink:#172339;--muted:#526176;--line:#dce3eb;--orange:#c2410c;--wash:#fff7ed;--paper:#fff;--bg:#f8fafc}
*{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:100px}body{margin:0;background:var(--bg);color:var(--ink);font:17px/1.85 -apple-system,BlinkMacSystemFont,"Segoe UI","Noto Sans TC",sans-serif}a{color:var(--orange);text-underline-offset:4px}a:hover{text-decoration-thickness:2px}button,input{font:inherit}button,a,input{touch-action:manipulation}button{cursor:pointer}a:focus-visible,button:focus-visible,input:focus-visible,summary:focus-visible{outline:3px solid #2563eb;outline-offset:4px}.skip-link{position:fixed;top:-80px;left:16px;z-index:100;background:white;padding:10px 18px;border:2px solid var(--orange)}.skip-link:focus{top:10px}.site-header{background:#fff;border-bottom:1px solid var(--line)}.nav{max-width:1180px;margin:auto;padding:18px 28px;display:flex;justify-content:space-between;align-items:center;gap:20px;flex-wrap:wrap}.brand{display:flex;align-items:center;gap:10px;text-decoration:none;color:var(--ink);font-weight:800;font-size:19px}.brand img{border-radius:9px}.nav-links{display:flex;flex-wrap:wrap;gap:8px 24px;font-size:14px;font-weight:650}.nav-links a{color:var(--muted);text-decoration:none;padding:4px 0}.nav-links a:hover,.nav-links a[aria-current=page]{color:var(--orange)}.container{width:min(1120px,100% - 56px);margin:auto}.breadcrumb{font-size:13px;color:var(--muted);padding:22px 0}.breadcrumb ol{display:flex;flex-wrap:wrap;gap:8px;list-style:none;padding:0;margin:0}.breadcrumb li+li:before{content:'/';margin-right:8px;color:#94a3b8}.hero{padding:20px 0 42px;max-width:900px}.eyebrow{font-size:13px;letter-spacing:.14em;color:var(--orange);font-weight:750}.hero h1{font-size:clamp(30px,5vw,50px);line-height:1.35;letter-spacing:-.035em;margin:12px 0 20px;text-wrap:balance}.intro{font-size:20px;line-height:1.8;color:var(--muted);max-width:780px}.meta{display:flex;gap:6px 18px;flex-wrap:wrap;color:var(--muted);font-size:13px;margin-top:20px}.meta 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li::marker{color:var(--orange)}.aside{position:sticky;top:26px;font-size:14px}.aside nav,.aside .side-note{background:white;border:1px solid var(--line);border-radius:14px;padding:20px;margin-bottom:18px}.aside strong{display:block;margin-bottom:10px}.aside ol{list-style:none;margin:0;padding:0}.aside li{margin:9px 0}.aside a{color:var(--muted);text-decoration:none}.aside a:hover{color:var(--orange)}.aside .side-note{background:var(--wash);border-color:#fed7aa}.callout{border-left:4px solid #ea580c;background:var(--wash);padding:15px 18px;margin:20px 0;border-radius:0 9px 9px 0}.callout p:first-child{margin-top:0}.callout p:last-child{margin-bottom:0}.muted,.small{color:var(--muted)}.small{font-size:14px}.table-wrap{overflow-x:auto;border:1px solid var(--line);border-radius:10px;margin:20px 0}table{border-collapse:collapse;width:100%;font-size:14px}th,td{padding:13px 15px;text-align:left;border-bottom:1px solid var(--line);vertical-align:top}th{background:#f1f5f9;font-weight:750}tr:last-child td{border-bottom:0}.table-wrap:focus-visible{outline:3px solid #2563eb}.checklist{margin:20px 0}.check-group{border:0;margin:0 0 22px;padding:0}.check-group legend{font-weight:750;font-size:18px;margin-bottom:9px}.check-item{display:flex;gap:12px;align-items:flex-start;padding:14px 12px;border:1px solid var(--line);border-radius:9px;margin:8px 0;cursor:pointer;line-height:1.65}.check-item:hover{background:#fffaf3}.check-item input{width:21px;height:21px;flex-shrink:0;margin-top:3px;accent-color:var(--orange)}.check-item:has(input:checked){background:#f0fdf4;border-color:#bbd7c5}.check-item small{display:block;color:var(--muted);font-size:13px;margin-top:4px}.progress-panel{background:#f8fafc;border:1px solid var(--line);padding:18px;border-radius:12px;margin:20px 0}.progress-line{display:flex;justify-content:space-between;gap:12px;font-size:14px}.progress-panel progress{width:100%;height:12px;accent-color:var(--orange);margin-top:10px}.progress-panel p{font-size:13px;margin:9px 0 0}.toolbar{display:flex;gap:10px;flex-wrap:wrap;margin:15px 0}.checklist [data-status]{min-height:1.6em;font-size:14px;color:var(--muted)}.cards{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:18px;margin:22px 0}.card{background:#fff;border:1px solid var(--line);border-radius:14px;padding:22px;color:var(--ink);text-decoration:none;display:flex;flex-direction:column;gap:12px;transition:border-color .15s,transform .15s}.card:hover{border-color:#ea580c;transform:translateY(-2px)}.card .number{color:var(--orange);font-size:13px;font-weight:750;letter-spacing:.1em}.card h2,.card h3{font-size:20px;margin:0;line-height:1.55}.card p{margin:0;color:var(--muted);font-size:15px}.card .go{margin-top:auto;font-size:14px;font-weight:700;color:var(--orange)}.hub{padding-bottom:48px}.hub .cards{grid-template-columns:repeat(3,minmax(0,1fr))}.hub h2{font-size:25px}.source-list{font-size:14px;overflow-wrap:anywhere}.source-list li{margin:15px 0}details{border-top:1px solid var(--line);padding:18px 0}summary{font-weight:700;cursor:pointer}details p{font-size:16px}.related{padding:26px 0 44px;border-top:1px solid var(--line)}.related h2{font-size:24px}.related .cards{grid-template-columns:repeat(3,minmax(0,1fr))}.site-footer{background:#fff;border-top:1px solid var(--line);padding:30px 0;font-size:13px;color:var(--muted)}.footer-inner{display:flex;gap:22px;justify-content:space-between;flex-wrap:wrap}.footer-links{display:flex;gap:9px 18px;flex-wrap:wrap}.footer-links a{color:var(--muted)}.print-note{display:none}[hidden]{display:none!important}
th:first-child,td:first-child{min-width:100px;width:24%}
.app-cta{background:var(--wash);border:1px solid #fed7aa;border-radius:16px;padding:28px;margin:0 0 42px}.app-cta h2{font-size:clamp(25px,4vw,34px);line-height:1.4;margin:12px 0}.app-cta p{max-width:760px}.app-cta .actions{margin:20px 0}.app-cta .small{margin-bottom:0}
@media(max-width:580px){.app-cta{padding:22px 18px}.app-cta .actions{align-items:stretch;flex-direction:column}}
@media print{.app-cta{display:none!important}}
@media(max-width:950px){.layout{grid-template-columns:minmax(0,1fr);gap:0}.aside{position:static;order:-1}.aside nav{padding:16px 20px}.aside ol{display:flex;gap:7px 20px;flex-wrap:wrap}.aside li{margin:0}.aside .side-note{display:none}.hub .cards,.related .cards{grid-template-columns:repeat(2,minmax(0,1fr))}}
@media(max-width:580px){body{font-size:16px}.container{width:calc(100% - 32px)}.nav{padding:16px;gap:12px}.nav-links{font-size:13px;gap:7px 18px}.brand{font-size:17px}.hero{padding-top:12px;padding-bottom:24px}.intro{font-size:17px}.article section{padding:21px 18px;border-radius:12px}.article h2{font-size:22px}.cards,.hub .cards,.related .cards{grid-template-columns:1fr}.table-wrap table{min-width:490px}.button{padding:10px 14px}.meta{font-size:12px}.check-item{padding:12px 9px}.actions{margin:18px 0}.progress-line{flex-direction:column;gap:0}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}*{transition:none!important;animation:none!important}}
@media print{@page{margin:16mm}body{background:white;color:#111;font-size:11pt}.site-header,.breadcrumb,.aside,.related,.site-footer,.toolbar,.hero .actions,.skip-link{display:none!important}.container{width:100%;max-width:none}.hero{padding:0 0 14px}.hero h1{font-size:23pt}.intro{font-size:12pt}.layout{display:block}.article section{border:0;padding:0;margin:0 0 20px}.article h2{font-size:16pt;break-after:avoid}.article h3{break-after:avoid}.check-item{break-inside:avoid;padding:7px 9px}.check-group legend{break-after:avoid}.table-wrap{overflow:visible}table{font-size:10pt;min-width:0!important}tr{break-inside:avoid}a{color:#111}.print-note{display:block}.cards{display:block}.card{break-inside:avoid;margin-bottom:12px}.progress-panel{padding:10px}.source-list{font-size:10pt}.callout{background:none;border:1px solid #888;padding:10px}}