:root{
  --ink:#1a1816;
  --paper:#faf8f4;
  --cream:#f3ece0;
  --gold:#a5793a;
  --gold-light:#c49a5b;
  --muted:#6b6257;
  --line:#e5ddd0;
  --white:#fff;
  --line-green:#06c755;
}
*{box-sizing:border-box;}
html{font-size:16px;scroll-behavior:smooth;}
body{
  margin:0;background:var(--paper);color:var(--ink);
  font-family:"PingFang TC","Noto Sans TC","Microsoft JhengHei",sans-serif;
  line-height:1.85;-webkit-font-smoothing:antialiased;
}
a{color:var(--gold);text-underline-offset:3px;}
.site-nav{position:sticky;top:0;z-index:20;background:rgba(250,248,244,.94);border-bottom:1px solid var(--line);backdrop-filter:blur(8px);}
.nav-inner{max-width:1080px;margin:0 auto;padding:0 24px;height:64px;display:flex;align-items:center;justify-content:space-between;gap:24px;}
.brand{color:var(--ink);font-weight:700;letter-spacing:.14em;text-decoration:none;white-space:nowrap;}
.brand span{color:var(--gold);}
.nav-actions{display:flex;align-items:center;gap:22px;font-size:.9rem;}
.nav-actions>a:not(.line-btn){color:var(--muted);text-decoration:none;}
.line-btn{display:inline-block;background:var(--line-green);color:#fff;text-decoration:none;font-weight:700;padding:10px 18px;border-radius:4px;}
.hero{background:linear-gradient(155deg,#1a1816,#332b21);color:var(--cream);padding:76px 24px 72px;}
.hero-inner{max-width:920px;margin:0 auto;}
.breadcrumb{font-size:.84rem;color:#a99c89;margin-bottom:26px;}
.breadcrumb a{color:#cfc4b2;text-decoration:none;}
.eyebrow{display:block;color:var(--gold-light);font-size:.78rem;letter-spacing:.26em;margin-bottom:14px;}
h1{font-size:clamp(2rem,5.2vw,3.45rem);line-height:1.28;letter-spacing:.03em;margin:0;max-width:880px;}
.dek{font-size:1.12rem;color:#d4c9b7;max-width:760px;margin:24px 0 20px;}
.byline{font-size:.85rem;color:#978b79;}
.layout{max-width:1080px;margin:0 auto;padding:64px 24px 92px;display:grid;grid-template-columns:minmax(0,730px) 260px;gap:64px;align-items:start;}
article{min-width:0;}
.quick-answer{background:var(--cream);border:1px solid #d8c7aa;border-left:4px solid var(--gold);border-radius:6px;padding:24px 26px;margin-bottom:42px;}
.quick-answer strong{display:block;margin-bottom:8px;letter-spacing:.04em;}
.quick-answer p{margin:0;color:#3e3933;}
article h2{font-size:clamp(1.45rem,3vw,2rem);line-height:1.42;letter-spacing:.03em;margin:58px 0 18px;}
article h3{font-size:1.18rem;line-height:1.5;margin:34px 0 10px;}
article p{margin:14px 0;color:#3e3933;}
article ul,article ol{padding-left:1.45em;color:#3e3933;}
article li+li{margin-top:10px;}
.position{margin:30px 0;padding:22px 26px;background:#fff;border:1px solid var(--line);border-left:4px solid var(--gold);font-size:1.06rem;font-weight:700;}
.table-wrap{overflow-x:auto;margin:24px 0 32px;border:1px solid var(--line);border-radius:8px;background:#fff;}
table{border-collapse:collapse;width:100%;min-width:620px;font-size:.92rem;}
th,td{text-align:left;padding:14px 16px;border-bottom:1px solid var(--line);vertical-align:top;}
th{background:var(--cream);font-weight:700;}
tr:last-child td{border-bottom:0;}
.checklist{list-style:none;padding:0;margin:22px 0;counter-reset:check;}
.checklist li{counter-increment:check;position:relative;padding:18px 18px 18px 58px;background:#fff;border:1px solid var(--line);border-radius:6px;margin:12px 0;}
.checklist li::before{content:counter(check);position:absolute;left:18px;top:18px;width:26px;height:26px;border:1px solid var(--gold);border-radius:50%;color:var(--gold);font-weight:700;text-align:center;line-height:24px;}
.source-note{font-size:.9rem;background:#fff;border:1px solid var(--line);border-radius:6px;padding:18px 20px;margin-top:22px;color:var(--muted);}
.sources{margin-top:54px;padding-top:8px;border-top:1px solid var(--line);}
.sources h2{margin-top:36px;}
.sources li,.sources p{font-size:.9rem;color:var(--muted);}
.cta{background:linear-gradient(150deg,#1a1816,#332b21);color:var(--cream);padding:34px;border-radius:10px;margin:58px 0 44px;}
.cta h2{margin:0 0 12px;color:var(--cream);}
.cta p,.cta li{color:#d4c9b7;}
.cta .line-btn{margin-top:14px;padding:13px 24px;}
.faq details{background:#fff;border:1px solid var(--line);border-radius:7px;padding:18px 20px;margin:12px 0;}
.faq summary{cursor:pointer;font-weight:700;}
.faq details p{margin-bottom:0;}
.author-card{margin-top:48px;padding:24px;background:#fff;border:1px solid var(--line);border-left:4px solid var(--gold);border-radius:8px;}
.author-card>strong{display:block;color:var(--gold);font-size:.82rem;letter-spacing:.12em;margin-bottom:8px;}
.author-card p{margin:6px 0;color:#3e3933;}
.disclosure{margin-top:48px;padding-top:24px;border-top:1px solid var(--line);font-size:.88rem;color:var(--muted);}
.toc{position:sticky;top:92px;background:#fff;border:1px solid var(--line);border-radius:8px;padding:22px;}
.toc strong{display:block;font-size:.88rem;letter-spacing:.12em;margin-bottom:12px;color:var(--gold);}
.toc a{display:block;color:var(--muted);text-decoration:none;font-size:.88rem;line-height:1.55;padding:7px 0;border-bottom:1px solid #f0ebe3;}
.toc a:last-child{border-bottom:0;}
.toc a:hover{color:var(--ink);}
footer{background:#141210;color:#8f8574;text-align:center;font-size:.84rem;padding:34px 24px;line-height:1.9;}
footer a{color:#b8a988;}
footer address{font-style:normal;}
.footer-links{display:flex;justify-content:center;gap:18px;flex-wrap:wrap;margin-top:8px;}
.guides-main{max-width:1080px;margin:0 auto;padding:58px 24px 92px;}
.guides-main>.quick-answer{max-width:820px;}
.guide-group{margin-top:68px;}
.group-heading span{display:block;color:var(--gold);font-size:.75rem;letter-spacing:.2em;}
.group-heading h2{font-size:clamp(1.55rem,3vw,2.25rem);margin:8px 0 24px;}
.guide-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:18px;}
.guide-card{background:#fff;border:1px solid var(--line);border-radius:9px;padding:26px;display:flex;flex-direction:column;min-height:260px;}
.guide-card>span{color:var(--gold);font-size:.76rem;letter-spacing:.12em;}
.guide-card h2{font-size:1.25rem;line-height:1.5;margin:12px 0;}
.guide-card h2 a{color:var(--ink);text-decoration:none;}
.guide-card p{color:var(--muted);margin:0 0 18px;}
.guide-card .read-more{margin-top:auto;font-weight:700;text-decoration:none;}
@media(max-width:860px){
  .layout{grid-template-columns:1fr;gap:0;}
  .toc{display:none;}
  .hero{padding-top:58px;}
}
@media(max-width:640px){
  .nav-actions>a:not(.line-btn){display:none;}
  .nav-inner{padding:0 18px;}
  .hero{padding-left:20px;padding-right:20px;}
  .layout{padding:44px 20px 72px;}
  .cta{padding:26px 22px;}
  .quick-answer{padding:20px;}
  .guides-main{padding:44px 20px 72px;}
  .guide-grid{grid-template-columns:1fr;}
  .guide-card{min-height:0;}
}