@charset "UTF-8";
:root{--ink:#193b37;--green:#125c4f;--muted:#4d625d;--paper:#f6f5ef;--line:#d4dfd6;--gold:#d1a66c}*{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:1rem}body{margin:0;background:var(--paper);color:var(--ink);font-family:system-ui,-apple-system,"Microsoft JhengHei",sans-serif;font-size:17px;line-height:1.85;overflow-wrap:anywhere}a{color:#125c4f;text-underline-offset:.22em}a:hover{color:#753e13}button,input{font:inherit}button,summary{cursor:pointer}img{max-width:100%;height:auto;display:block}figure{margin:1.5rem 0}figcaption,small,.fine{font-size:.86rem;color:var(--muted)}h1,h2,h3{line-height:1.4;letter-spacing:-.03em}h1{font-size:clamp(2rem,4.5vw,3.7rem);max-width:24ch;margin:.5em 0}h2{font-size:clamp(1.55rem,3vw,2.3rem);margin:0 0 .8em}h3{font-size:1.2rem}p{max-width:78ch}section{margin:2.8rem 0}ul,ol{padding-left:1.5rem}li{margin:.4rem 0}.topbar{background:var(--ink);color:#fff;padding:6px max(24px,calc((100% - 1180px)/2));font-size:13px;display:flex;justify-content:space-between;gap:1rem}.topbar a{color:#fff}.site-header{background:#fff;border-bottom:1px solid var(--line)}.header-inner{max-width:1230px;margin:auto;padding:22px 24px;display:flex;align-items:center;justify-content:space-between;gap:20px}.brand{display:flex;align-items:center;gap:14px;text-decoration:none;font-weight:750;line-height:1.5;color:var(--ink);font-size:20px}.brand-mark{display:grid;place-items:center;background:var(--green);color:white;border-radius:50%;width:58px;height:58px;flex-shrink:0;font-size:19px}.brand small{display:block;font-size:10px;letter-spacing:.12em;margin-top:3px}.header-cta{font-size:14px;font-weight:700;text-decoration:none;border:1px solid var(--line);padding:9px 16px;border-radius:6px}.site-header nav{max-width:1230px;padding:0 24px 15px;margin:auto;display:flex;flex-wrap:wrap;gap:12px 30px}.site-header nav a{font-size:15px;text-decoration:none}main{max-width:1180px;margin:auto;padding:38px 24px 60px}main>section:first-child{margin-top:0}.eyebrow{font-size:12px;font-weight:800;letter-spacing:.13em;color:var(--green)}.hero{padding:36px;background:#e9efe7;border:1px solid var(--line);border-radius:12px}.home-hero{display:grid;grid-template-columns:1.1fr 1fr;gap:50px;align-items:center;padding:30px 0 42px;border-bottom:1px solid var(--line)}.home-hero h1{font-size:clamp(2.4rem,5vw,4.4rem);line-height:1.22}.home-hero figure{margin:0}.home-hero img{width:100%;aspect-ratio:1.05;object-fit:cover;border-radius:120px 12px 12px 12px}.home-hero figcaption{padding:9px 0;font-size:12px}.hero-lead{font-size:1.1rem;color:var(--muted)}.btn,.cta{display:inline-block;min-height:44px;padding:11px 21px;background:var(--green);color:white;border:1px solid var(--green);border-radius:5px;text-decoration:none;font-weight:650;margin:6px 6px 6px 0}.btn:hover,.cta:hover{background:#193b37;color:#fff}.btn.secondary{background:transparent;color:var(--green)}.grid,.tiles,.s134-grid,.s146-grid,.guide-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(min(100%,260px),1fr));gap:20px}.card,.guide-card,.s134-card{background:#fff;border:1px solid var(--line);padding:25px;border-radius:8px}.card h3{margin-top:0}.card h3 a{text-decoration:none;display:flex;justify-content:space-between;gap:12px}.card p{font-size:15px;color:var(--muted);margin-bottom:0}.section-heading{display:flex;justify-content:space-between;align-items:end;gap:20px}.split{display:grid;grid-template-columns:1fr 1fr;gap:38px;align-items:center}.split img{width:100%;border-radius:10px}.notice,.answer,.reading-panel,.s146{padding:22px 26px;border-left:4px solid var(--green);background:#e9efe7;margin:24px 0}.notice h2,.answer h2{font-size:1.4rem}.price{font-size:1.2rem;font-weight:750}.breadcrumb{font-size:13px;color:var(--muted);margin-bottom:24px}.tag,.pill{display:inline-block;padding:3px 10px;background:#dfe9dd;color:#234e43;border-radius:3px;font-size:13px}.steps{display:grid;grid-template-columns:repeat(4,1fr);gap:20px}.step{padding:20px 0;border-top:2px solid var(--gold)}.step b,.step small{display:block}table{border-collapse:collapse;width:100%;background:#fff;font-size:15px}th,td{text-align:left;border:1px solid var(--line);padding:15px;vertical-align:top}th{background:#e9efe7}.table-scroll{overflow-x:auto}details{background:#fff;border:1px solid var(--line);padding:17px 20px;margin:10px 0;border-radius:6px}summary{font-weight:700}details p{margin-bottom:0}.area-list{display:flex;flex-wrap:wrap;gap:9px}.area-list a{padding:7px 12px;border:1px solid var(--line);border-radius:4px;background:#fff;text-decoration:none;font-size:15px}.region-group{border-top:1px solid var(--line);padding-top:25px}.region-group h2{font-size:1.5rem}.searchbox{width:100%;max-width:560px;border:1px solid #759388;border-radius:5px;padding:12px;background:#fff;margin:8px 0}.contact{background:#e4ebe0;border-radius:12px;padding:40px;display:grid;grid-template-columns:1.2fr 1fr;gap:50px}.contact-details{border-left:1px solid #b3c6b6;padding-left:35px}.contact-details h3{margin-top:0}footer{background:#193b37;color:#fff;padding:45px 24px}.footer-inner{max-width:1180px;margin:auto}footer p,footer small{color:#e0e9df}footer nav{display:flex;flex-wrap:wrap;gap:10px 25px;font-size:14px;margin:20px 0}footer a{color:#fff}footer a:hover{color:#f2cf9b}footer .fine{color:#d4e1d5;max-width:90ch}.related{padding:25px 0;border-top:1px solid var(--line)}.related a{margin-right:18px}.skip-to-content{position:absolute;left:12px;top:-100px;z-index:99;background:#fff;padding:12px;border:2px solid var(--green)}.skip-to-content:focus{top:10px}:focus-visible{outline:3px solid #bd5c12;outline-offset:4px}.editorial-visual img{max-height:330px;object-fit:contain}.flow{display:flex;flex-wrap:wrap;gap:15px}.check-list label{display:block;padding:8px}.check-list input{width:20px;height:20px;vertical-align:middle;margin-right:8px}input[type=checkbox]{accent-color:var(--green)}[hidden]{display:none!important}
@media(max-width:800px){.home-hero,.split,.contact{grid-template-columns:1fr;gap:25px}.home-hero figure{max-width:600px}.home-hero img{aspect-ratio:1.7;border-radius:70px 8px 8px 8px}.steps{grid-template-columns:1fr 1fr}.contact-details{border-left:0;border-top:1px solid #b3c6b6;padding:25px 0 0}.section-heading{display:block}.brand{font-size:17px}.brand-mark{width:48px;height:48px}.header-cta{white-space:nowrap;font-size:12px;padding:8px}.site-header nav{gap:10px 20px}.hero,.contact{padding:24px}main{padding:26px 18px 45px}section{margin:2.2rem 0}}@media(max-width:420px){.header-inner{padding:16px}.brand small{font-size:8px}.brand{gap:9px}.header-cta{padding:6px}.brand-mark{width:42px;height:42px;font-size:15px}.steps{grid-template-columns:1fr}.site-header nav{padding:0 16px 15px;gap:8px 17px}}@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}}@media print{.site-header,.topbar,.contact,footer,.skip-to-content{display:none}body{background:#fff;color:#111}main{padding:0}a{color:#111}}

@media(max-width:420px){.hero h1{font-size:30px}.hero{padding:22px}button{min-height:44px;padding:8px 14px;border:1px solid #759388;border-radius:4px;background:#fff;color:#193b37}label input{min-width:18px;min-height:18px}}