:root{
  --bg:#f1f5f9; --card:#ffffff; --ink:#1e293b; --muted:#64748b; --faint:#94a3b8;
  --green:#004e92; --green-deep:#003366; --green-soft:#f0f9ff; --green-line:#bae6fd;
  --gold:#d97706; --gold-soft:#fff7ed; --gold-line:#fed7aa;
  --red:#b42318; --red-soft:#fef2f2; --blue:#004e92; --blue-soft:#eff6ff;
  --line:#cbd5e1; --radius:14px;
  --shadow:0 1px 3px rgba(15,23,42,.06),0 8px 24px rgba(15,23,42,.06);
}
*{box-sizing:border-box;margin:0;padding:0}
html{scroll-behavior:smooth}
body{font-family:"Noto Sans TC","Microsoft JhengHei",-apple-system,"Segoe UI",sans-serif;line-height:1.75;color:var(--ink);background:var(--bg);-webkit-font-smoothing:antialiased}
a{color:var(--green);text-decoration:none}
a:hover{text-decoration:underline}
h1,h2,h3{line-height:1.4}

.topbar{background:#fff;color:var(--ink);min-height:72px;padding:10px clamp(18px,4vw,48px);display:flex;align-items:center;justify-content:space-between;gap:22px;position:sticky;top:0;z-index:50;border-bottom:1px solid var(--line);box-shadow:0 4px 16px rgba(15,23,42,.05)}
.firm-brand{display:flex;align-items:center;gap:12px;color:var(--ink);min-width:0}
.firm-brand:hover{text-decoration:none}
.topbar-logo{width:40px;height:40px;display:flex;align-items:center;justify-content:center;flex-shrink:0}
.topbar-logo img{width:100%;height:100%;object-fit:contain}
.brand-copy{display:flex;flex-direction:column;line-height:1.25;white-space:nowrap}
.brand-copy strong{font-size:15px;letter-spacing:.02em}
.brand-copy small{font-family:Georgia,"Times New Roman",serif;font-size:8px;letter-spacing:.16em;color:var(--muted);margin-top:3px}
.topbar-actions{display:flex;align-items:center;gap:18px}
.tool-name{display:flex;flex-direction:column;text-align:right;font-size:.82rem;font-weight:800;color:var(--green-deep);line-height:1.35}
.tool-name small{font-size:.66rem;color:var(--muted);font-weight:600}
.home-link,.footer-home{display:inline-flex;align-items:center;justify-content:center;gap:6px;background:var(--green);border:1px solid var(--green);color:#fff;padding:9px 15px;font-size:.8rem;font-weight:800;white-space:nowrap}
.home-link:hover,.footer-home:hover{background:var(--green-deep);border-color:var(--green-deep);text-decoration:none}
@media(max-width:760px){.tool-name{display:none}}
@media(max-width:560px){.topbar{padding:9px 14px;min-height:64px;gap:10px}.topbar-logo{width:34px;height:34px}.brand-copy strong{font-size:13px}.brand-copy small{display:none}.home-link{padding:8px 10px;font-size:.72rem}}

.wrap{max-width:880px;margin:0 auto;padding:20px 18px 60px}
.hero{margin:14px 0 18px}
.eyebrow{color:var(--gold);font-size:.76rem;font-weight:900;letter-spacing:.14em;margin-bottom:5px}
.hero h1{font-size:1.7rem;font-weight:900}
.hero h1 .accent{color:var(--gold)}
.hero .lede{margin-top:8px;color:var(--muted);font-size:.95rem}
.badges{margin-top:12px;display:flex;gap:8px;flex-wrap:wrap}
.badge{font-size:.74rem;padding:4px 11px;background:var(--green-soft);color:#145a34;border-radius:999px;font-weight:700;border:1px solid var(--green-line)}
.badge.gold{background:var(--gold-soft);color:#7a5a14;border-color:var(--gold-line)}

.card{background:var(--card);border-radius:var(--radius);padding:22px 24px;box-shadow:var(--shadow);border:1px solid var(--line);margin-bottom:16px}
.card-title{font-size:1.08rem;font-weight:900;display:flex;align-items:center;gap:8px}
.card-title .no{width:26px;height:26px;border-radius:8px;background:var(--green-deep);color:#f2e6c4;font-size:.8rem;display:flex;align-items:center;justify-content:center;flex-shrink:0}
.card-sub{font-size:.84rem;color:var(--muted);margin:4px 0 16px}

.field-row{margin-bottom:14px}
.field-row label{display:block;font-size:.85rem;font-weight:700;margin-bottom:6px}
.field-row .hint{font-size:11px;color:var(--muted);font-weight:400;margin-left:6px}
input[type="text"],input[type="date"],select{width:100%;padding:10px 12px;border-radius:9px;border:1.5px solid #ccd5ce;background:#fff;color:var(--ink);font-size:14px;font-family:inherit;outline:none;transition:border-color .15s,box-shadow .15s}
input:focus,select:focus{border-color:var(--green);box-shadow:0 0 0 3px rgba(15,106,63,.14)}
input::placeholder{color:#aab8ae}
.g2{display:grid;grid-template-columns:1fr 1fr;gap:14px}
.g3{display:grid;grid-template-columns:repeat(3,1fr);gap:12px}
@media(max-width:640px){.g2,.g3{grid-template-columns:1fr}}

.pills{display:flex;gap:8px;flex-wrap:wrap}
.pill{padding:9px 16px;border-radius:999px;border:1.5px solid #ccd5ce;background:#fff;cursor:pointer;font-size:.88rem;font-weight:700;color:#3c5546;transition:all .15s;user-select:none}
.pill:hover{border-color:var(--gold);color:var(--ink)}
.pill.on{background:var(--green-deep);color:#f2e6c4;border-color:var(--green-deep)}

.info-amber{background:var(--gold-soft);border:1px solid var(--gold-line);border-radius:10px;padding:12px 14px;font-size:.83rem;color:#6b4e12;margin:12px 0}
.info-amber p{margin-bottom:6px}
.info-blue{background:var(--blue-soft);border:1px solid #d3e0ff;border-radius:10px;padding:12px 14px;font-size:.83rem;color:#1e3a8a;margin:12px 0}
.info-red{background:var(--red-soft);border:1px solid #f5c6c0;border-radius:10px;padding:12px 14px;font-size:.83rem;color:#8c1d12;margin:12px 0}
.old-banner{display:flex;gap:12px;background:var(--blue-soft);border:1.5px solid #b9ccf5;border-radius:12px;padding:14px 16px;margin-top:14px;align-items:flex-start}
.old-banner .icon{width:38px;height:38px;border-radius:10px;background:var(--green-deep);color:#f2e6c4;font-weight:900;display:flex;align-items:center;justify-content:center;flex-shrink:0;font-size:15px}
.old-banner .t{font-weight:800;font-size:.92rem;color:#143a1e}
.old-banner .d{font-size:.82rem;color:#33513c;margin-top:2px}

.holding-box{background:var(--green-soft);border:1px solid var(--green-line);border-radius:12px;padding:14px 16px;margin-top:14px}
.holding-box .lbl{font-size:.78rem;font-weight:700;color:#2c5a41;margin-bottom:8px}
.holding-row{display:flex;justify-content:space-between;align-items:center;gap:10px;flex-wrap:wrap}
.yrs{font-size:.92rem}
.rate-chip{background:#fff;border:1.5px solid var(--green-line);color:var(--green);font-weight:800;font-size:.8rem;padding:3px 12px;border-radius:999px}
.timeline{position:relative;margin:18px 2px 6px;padding-top:20px}
.tl-track{display:flex;height:26px;border-radius:7px;overflow:hidden;border:1px solid var(--line)}
.tl-seg{display:flex;align-items:center;justify-content:center;font-size:.68rem;font-weight:800;color:#fff;min-width:24px;white-space:nowrap}
.tl-marker{position:absolute;top:2px;transform:translateX(-50%);text-align:center}
.tl-marker .dot{width:14px;height:14px;border-radius:50%;background:var(--gold);border:3px solid #fff;box-shadow:0 1px 4px rgba(0,0,0,.35);margin:2px auto 0;position:relative;top:4px}
.tl-marker .lab{font-size:.68rem;font-weight:800;color:#7a5a14;background:var(--gold-soft);border:1px solid var(--gold-line);padding:1px 8px;border-radius:999px;white-space:nowrap}
.tl-ends{display:flex;justify-content:space-between;font-size:.66rem;color:var(--faint);margin-top:4px}
.hint-chips{display:flex;gap:8px;flex-wrap:wrap;margin-top:10px}
.hint-chip{font-size:.76rem;font-weight:700;padding:4px 12px;border-radius:999px;background:#fff;border:1.5px solid var(--gold-line);color:#7a5a14}
.hint-chip.blue{border-color:#d3e0ff;color:#1e3a8a;background:var(--blue-soft)}

.check-item{display:flex;gap:12px;align-items:flex-start;padding:12px 14px;border:1.5px solid var(--line);border-radius:11px;margin-bottom:10px;cursor:pointer;transition:all .15s;background:#fff}
.check-item:hover{border-color:var(--gold-line)}
.check-item.on{border-color:var(--green);background:var(--green-soft)}
.check-item .cb{width:22px;height:22px;border-radius:6px;border:2px solid #b9c6bd;display:flex;align-items:center;justify-content:center;font-size:13px;color:#fff;flex-shrink:0;margin-top:2px;transition:all .15s}
.check-item.on .cb{background:var(--green);border-color:var(--green)}
.check-item .cb::after{content:"✓";opacity:0}
.check-item.on .cb::after{opacity:1}
.check-item .ct{font-size:.88rem;font-weight:700}
.check-item .cd{font-size:.76rem;color:var(--muted);margin-top:1px}
.radio-row{display:flex;gap:8px;flex-wrap:wrap;margin-bottom:10px}
.radio-pill{padding:7px 14px;border-radius:999px;border:1.5px solid #ccd5ce;background:#fff;cursor:pointer;font-size:.8rem;font-weight:700;color:#3c5546;user-select:none}
.radio-pill.on{background:var(--gold-soft);border-color:var(--gold);color:#7a5a14}

.result-hero{text-align:center;padding:8px 0 4px}
.result-hero .tax-big{font-size:2.6rem;font-weight:900;color:var(--red);letter-spacing:-.5px;line-height:1.2}
.result-hero .tax-big .cur{font-size:1.1rem;color:var(--muted);font-weight:700}
.result-grid{display:grid;grid-template-columns:1fr 1fr;gap:12px;margin-top:14px}
.rg{background:#fff;border:1px solid var(--line);border-radius:11px;padding:10px 12px;text-align:center;box-shadow:var(--shadow)}
.rg .l{font-size:.72rem;color:var(--muted)}
.rg .v{font-size:1.05rem;font-weight:800}
.deadline-box{display:flex;gap:12px;align-items:center;background:var(--gold-soft);border:1.5px solid var(--gold-line);border-radius:12px;padding:12px 16px;margin-top:14px}
.deadline-box .ic{font-size:22px}
.deadline-box .t{font-size:.82rem;font-weight:800;color:#6b4e12}
.deadline-box .d{font-size:.75rem;color:#8a6d2a}

.chips{display:flex;gap:8px;flex-wrap:wrap;margin-bottom:14px}
.chip{font-size:.74rem;padding:4px 12px;border-radius:999px;background:var(--green-soft);color:#145a34;font-weight:700;border:1px solid var(--green-line)}
.chip.gold{background:var(--gold-soft);color:#7a5a14;border-color:var(--gold-line)}
.chip.red{background:var(--red-soft);color:#8c1d12;border-color:#f5c6c0}

.tax-table{border:1px solid var(--line);border-radius:12px;overflow:hidden}
.tax-row{display:flex;justify-content:space-between;gap:10px;padding:9px 14px;font-size:.86rem;border-bottom:1px solid var(--line);background:#fff}
.tax-row:last-child{border-bottom:none}
.tax-row span:first-child{color:var(--muted)}
.tax-row .tv{font-weight:700;font-variant-numeric:tabular-nums;text-align:right}
.tax-row.hl{background:var(--green-soft)}
.tax-row.hl .tv{color:var(--green)}
.tax-row.profit{background:var(--gold-soft)}
.tax-row.profit .tv{color:#7a5a14}
.fee-note{font-size:.76rem;color:var(--muted);background:#fff;border:1px dashed var(--line);border-radius:10px;padding:10px 12px;margin-top:10px}

.cmp-table{width:100%;border-collapse:collapse;margin-top:12px;font-size:.84rem}
.cmp-table th{background:#f2f4f1;font-size:.72rem;color:var(--muted);text-align:left;padding:8px 12px;border-bottom:1.5px solid var(--line)}
.cmp-table td{padding:9px 12px;border-bottom:1px solid var(--line);font-variant-numeric:tabular-nums}
.cmp-table tr.best td{background:var(--green-soft);font-weight:800;color:#145a34}
.cmp-table .tag-mini{font-size:.66rem;font-weight:800;color:#7a5a14;background:var(--gold-soft);border:1px solid var(--gold-line);padding:1px 7px;border-radius:999px;margin-left:6px;white-space:nowrap}

.step{border:1px solid var(--line);border-radius:11px;margin-bottom:10px;background:#fff;overflow:hidden}
.step-hdr{width:100%;display:flex;align-items:center;gap:10px;padding:11px 14px;background:#fff;border:none;cursor:pointer;font-family:inherit;font-size:.86rem;font-weight:700;color:var(--ink);text-align:left}
.step-hdr:hover{background:#f7f8f6}
.step-num{font-size:.68rem;color:var(--faint);font-weight:800}
.step-ico{font-size:15px}
.step-lbl{flex:1}
.step-arr{color:var(--faint);transition:transform .15s;flex-shrink:0}
.step.open .step-arr{transform:rotate(90deg)}
.step-detail{display:none;padding:2px 14px 13px 48px;font-size:.8rem;color:#4a5b52;background:#fafbfa;border-top:1px dashed var(--line)}
.step.open .step-detail{display:block}
@media(min-width:760px){
  .step .step-hdr .step-lbl{white-space:nowrap;overflow:hidden;text-overflow:ellipsis}
}

.btn{display:inline-flex;align-items:center;gap:8px;padding:10px 18px;border-radius:10px;border:1.5px solid var(--green);background:var(--green);color:#fff;font-weight:800;font-size:.88rem;font-family:inherit;cursor:pointer;transition:all .15s}
.btn:hover{background:#0d5c37}
.btn.ghost{background:#fff;color:var(--green)}
.btn.ghost:hover{background:var(--green-soft)}
.share-url{width:100%;padding:9px 12px;border-radius:9px;border:1.5px dashed #ccd5ce;background:#fafbfa;font-size:.74rem;color:var(--muted);font-family:ui-monospace,Consolas,monospace;word-break:break-all;margin-top:10px}

.faq-item{border:1px solid var(--line);border-radius:11px;margin-bottom:10px;background:#fff;overflow:hidden}
.faq-q{width:100%;display:flex;justify-content:space-between;align-items:center;gap:10px;padding:13px 16px;background:#fff;border:none;cursor:pointer;font-family:inherit;font-size:.9rem;font-weight:800;color:var(--ink);text-align:left}
.faq-q .fa{color:var(--faint);font-size:.9rem;transition:transform .15s;flex-shrink:0}
.faq-item.open .faq-q .fa{transform:rotate(45deg)}
.faq-a{display:none;padding:0 16px 14px;font-size:.84rem;color:#44554c}
.faq-item.open .faq-a{display:block}

footer{background:#0f172a;color:#e2e8f0;padding:32px 20px 26px;font-size:.78rem;margin-top:20px}
footer .wrap{padding:0 18px;max-width:880px}
footer h4{color:#fff;font-size:.95rem;margin-bottom:8px}
footer .footer-grid{display:grid;grid-template-columns:minmax(240px,1.1fr) minmax(240px,1fr) auto;gap:24px;align-items:start;padding-bottom:24px;border-bottom:1px solid #334155;margin-bottom:20px}
footer .footer-brand{display:flex;align-items:center;gap:12px}
footer .footer-brand img{width:38px;height:38px;object-fit:contain}
footer .footer-brand h4{margin:0}
footer .footer-brand p{color:#94a3b8;margin-top:2px}
footer .footer-contact{display:flex;flex-direction:column;gap:3px;color:#cbd5e1}
footer .footer-contact p{line-height:1.55}
footer .footer-home{align-self:start}
footer .legal-title{margin-bottom:0}
footer .disc{background:#172033;border:1px solid #334155;border-radius:10px;padding:12px 14px;margin:12px 0;font-size:.76rem;color:#cbd5e1}
footer .links{display:flex;gap:16px;flex-wrap:wrap;margin-top:10px}
footer a{color:#7dd3fc}
footer .copyright{margin-top:14px;color:#94a3b8}
@media(max-width:760px){footer .footer-grid{grid-template-columns:1fr 1fr}.footer-home{grid-column:1/-1;justify-self:start}}
@media(max-width:520px){footer .footer-grid{grid-template-columns:1fr;gap:16px}.footer-home{grid-column:auto}}

#shareToast{position:fixed;bottom:24px;left:50%;transform:translateX(-50%) translateY(20px);background:var(--green-deep);color:#fff;padding:11px 22px;border-radius:999px;font-size:.86rem;font-weight:700;opacity:0;pointer-events:none;transition:all .25s;z-index:99;box-shadow:var(--shadow)}
#shareToast.show{opacity:1;transform:translateX(-50%) translateY(0)}

@media print{
  .topbar,.no-print{display:none !important}
  body{background:#fff}
  .card{box-shadow:none;break-inside:avoid}
  .step-detail{display:block !important}
  .faq-a{display:block !important}
  footer{background:#fff;color:#445;margin-bottom:0}
  footer .disc{background:#f4f6f3;border-color:#ddd;color:#445}
  footer h4{color:#222}
  footer a{color:#222}
}

/* 金額欄位輸入不合法（負數／半截文字）：計算視同 0 並黃字警告 */
.num-bad { border-color: #c0392b !important; background: #fdf3f2 !important; }
.num-bad-hint { margin-top: 6px; font-size: 11px; color: #c0392b; line-height: 1.5; }