:root{color-scheme:light;--ink:#17231e;--muted:#5d6a63;--paper:#f5f4ef;--surface:#fffefa;--line:#dce1d9;--green:#24634e;--green-dark:#174634;--lime:#d6ed9d;--amber:#f3d894;--radius:20px;--shadow:0 18px 48px rgba(23,35,30,.08)}*{box-sizing:border-box}html{scroll-behavior:smooth}body{margin:0;background:var(--paper);color:var(--ink);font-family:Inter,"Noto Sans TC","PingFang TC","Microsoft JhengHei",sans-serif;line-height:1.7}a{color:var(--green-dark);text-underline-offset:3px}a:hover{color:#0f3b2a}.site-header{max-width:1160px;margin:auto;padding:18px 24px;display:flex;align-items:center;justify-content:space-between;gap:24px}.brand{display:inline-flex;align-items:center;gap:10px;color:var(--ink);font-weight:800;text-decoration:none;white-space:nowrap}.brand-mark{width:38px;height:38px;display:grid;place-items:center;border-radius:12px;background:var(--green);color:white;font-size:19px}.site-header nav,.site-footer nav{display:flex;align-items:center;gap:20px;flex-wrap:wrap}.site-header nav a,.site-footer nav a{display:inline-flex;align-items:center;min-height:40px;padding:4px 2px;color:var(--muted);font-size:14px;text-decoration:none}.site-header nav a:focus-visible,.site-footer nav a:focus-visible,.button:focus-visible,.text-link:focus-visible{outline:3px solid var(--green);outline-offset:3px;border-radius:5px}.site-header nav a[aria-current=page]{color:var(--green-dark);font-weight:700}main{max-width:1160px;margin:auto;padding:24px}.hero{position:relative;overflow:hidden;display:grid;grid-template-columns:1.15fr .85fr;gap:42px;align-items:center;padding:62px;border-radius:30px;background:var(--green-dark);color:#f8fbf5;box-shadow:var(--shadow)}.hero:after{content:"";position:absolute;width:300px;height:300px;border-radius:50%;background:rgba(214,237,157,.14);right:-95px;top:-110px}.hero>*{position:relative;z-index:1}.hero h1{max-width:700px;margin:8px 0 18px;font-size:clamp(2.35rem,5vw,4.6rem);letter-spacing:-.045em;line-height:1.1}.hero .lead{max-width:650px;color:#dbe6db;font-size:18px}.hero .eyebrow{color:var(--lime)}.hero-art{padding:26px;border:1px solid rgba(255,255,255,.22);border-radius:22px;background:rgba(255,255,255,.07)}.hero-art .big-number{font-size:clamp(2.4rem,5vw,4rem);font-weight:800;letter-spacing:-.05em}.hero-art p{color:#dbe6db}.eyebrow{margin:0 0 8px;color:var(--green);font-size:12px;font-weight:800;letter-spacing:.13em}.lead{color:#43544a;font-size:18px;line-height:1.7}.button-row{display:flex;gap:12px;flex-wrap:wrap;margin-top:26px}.button{display:inline-flex;align-items:center;justify-content:center;min-height:46px;padding:11px 18px;border:1px solid transparent;border-radius:999px;background:var(--lime);color:#173423;font-weight:800;text-decoration:none}.button:hover{background:#e5f6c6;color:#173423}.button.secondary{border-color:rgba(255,255,255,.35);background:transparent;color:white}.button.secondary:hover{background:rgba(255,255,255,.1)}.section{padding:58px 0}.section-heading{display:flex;align-items:end;justify-content:space-between;gap:20px;margin-bottom:22px}.section-heading h2,.page-heading h1{margin:0;font-size:clamp(1.7rem,3vw,2.6rem);letter-spacing:-.035em;line-height:1.18}.section-heading p{max-width:620px;color:var(--muted)}.card-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:18px}.card{padding:26px;border:1px solid var(--line);border-radius:var(--radius);background:var(--surface);box-shadow:0 7px 28px rgba(23,35,30,.035)}.card h2,.card h3{margin:5px 0 12px;font-size:22px;line-height:1.3}.card h2 a,.card h3 a{color:var(--ink);text-decoration:none}.card h2 a:hover,.card h3 a:hover{color:var(--green)}.card p{color:var(--muted)}.text-link{font-weight:800;text-decoration:none}.feature-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:18px}.feature-card{padding:30px;border-radius:var(--radius);background:#e9eee5}.feature-card:nth-child(2){background:#f0e8d7}.feature-card h3{margin:6px 0 10px;font-size:23px}.callout,.news-callout{padding:28px 32px;border:1px solid var(--line);border-radius:var(--radius);background:#edf1e9}.callout h2,.news-callout h2{margin:0 0 8px}.callout p,.news-callout p{margin:8px 0;color:var(--muted)}.page-heading{padding:30px 0 24px}.page-heading h1{max-width:900px}.breadcrumb{margin:0 0 20px;color:var(--muted);font-size:14px}.article{max-width:820px;padding-top:22px}.article h1{margin:4px 0 16px;font-size:clamp(2rem,4vw,3.2rem);line-height:1.16;letter-spacing:-.04em}.article h2{margin:42px 0 12px;font-size:25px;line-height:1.3}.article p,.article li{font-size:17px}.article .lead{font-size:20px}.article ul,.article ol{padding-left:24px}.article li{margin:9px 0}.table-wrap{overflow-x:auto;margin:24px 0;border:1px solid var(--line);border-radius:16px;background:var(--surface)}table{width:100%;border-collapse:collapse;min-width:640px}th,td{padding:14px 16px;border-bottom:1px solid var(--line);text-align:left;vertical-align:top}th{background:#e9eee5;color:var(--green-dark)}tr:last-child td{border-bottom:0}.source-box{margin:32px 0;padding:22px 24px;border-left:4px solid var(--green);border-radius:0 14px 14px 0;background:#edf1e9}.source-box h2{margin:0 0 8px;font-size:20px}.source-box ul{margin-bottom:0}.trust-line{margin:28px 0;padding:16px 18px;border-radius:14px;background:#f1eadb;color:#584b32;font-size:14px}.calculator-layout{display:grid;grid-template-columns:minmax(0,1.08fr) minmax(280px,.92fr);gap:22px;align-items:start}.calculator-card,.result-card{padding:28px;border:1px solid var(--line);border-radius:var(--radius);background:var(--surface);box-shadow:var(--shadow)}.calculator-card h2,.result-card h2{margin:0 0 8px;font-size:23px}.form-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:16px}.field{display:flex;flex-direction:column;gap:6px}.field label{font-size:14px;font-weight:700}.field input,.field select{width:100%;min-height:45px;padding:10px 12px;border:1px solid #bfc9c1;border-radius:10px;background:white;color:var(--ink);font:inherit}.field input:focus,.field select:focus{outline:3px solid rgba(36,99,78,.2);border-color:var(--green)}.form-actions{display:flex;gap:12px;align-items:center;flex-wrap:wrap;margin-top:18px}.form-actions .button{border:0;background:var(--green);color:white;cursor:pointer;font:inherit;font-weight:800}.form-actions .button:hover{background:var(--green-dark)}.form-note,.result-note{font-size:13px;color:var(--muted)}.result-card{position:sticky;top:20px;background:#e9eee5}.result-card output{display:block;margin:12px 0 20px;font-size:clamp(1.35rem,3vw,2.05rem);font-weight:800;line-height:1.25;color:var(--green-dark)}.result-list{display:grid;gap:12px}.result-row{display:flex;justify-content:space-between;gap:16px;padding:12px 0;border-bottom:1px solid rgba(23,35,30,.13)}.result-row span:first-child{color:var(--muted)}.result-row strong{text-align:right}.news-list{display:grid;gap:16px;margin-top:24px}.news-item{padding:24px;border:1px solid var(--line);border-radius:16px;background:var(--surface)}.news-item h2{margin:3px 0 10px;font-size:22px}.news-item p{color:var(--muted)}.news-meta{font-size:13px;color:var(--muted)}.site-footer{max-width:1160px;margin:40px auto 0;padding:30px 24px 40px;border-top:1px solid var(--line);display:flex;justify-content:space-between;align-items:center;gap:24px;flex-wrap:wrap}.site-footer p,.site-footer small{color:var(--muted);font-size:13px}.ad-note{margin:24px 0;padding:12px 16px;border:1px dashed #bbc5bc;border-radius:12px;color:var(--muted);font-size:13px}.searchable{scroll-margin-top:30px}.skip-link{position:absolute;top:-50px;left:12px;padding:8px;background:white;z-index:9}.skip-link:focus{top:12px}.article-date{color:var(--muted);font-size:14px}.error-card{padding:45px 20px;text-align:center}@media(max-width:850px){.hero{grid-template-columns:1fr;padding:42px}.hero-art{max-width:520px}.card-grid{grid-template-columns:repeat(2,minmax(0,1fr))}.calculator-layout{grid-template-columns:1fr}.result-card{position:static}}@media(max-width:600px){.site-header{align-items:flex-start;flex-direction:column;padding:16px 18px;gap:14px}.site-header nav{gap:10px 16px}.site-header nav a{font-size:13px}main{padding:18px}.hero{padding:30px 23px;border-radius:22px}.hero h1{font-size:2.45rem}.section{padding:42px 0}.section-heading{align-items:flex-start;flex-direction:column;gap:4px}.card-grid,.feature-grid,.form-grid{grid-template-columns:1fr}.card{padding:22px}.calculator-card,.result-card{padding:21px}.article p,.article li{font-size:16px}.site-footer{padding:26px 18px}.site-footer nav{gap:12px 16px}.result-row{font-size:14px}}@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}*{animation-duration:.01ms!important;transition-duration:.01ms!important}}