:root{
  --paper:#F4F1EA; --surface:#FBFAF6; --surface-2:#EDE8DC;
  --ink:#20242E; --ink-soft:#4B5163; --ink-faint:#7A7F8C;
  --line:#DCD6C6; --line-soft:#E6E0D2;
  --navy:#26344D; --navy-deep:#1A2438;
  --brass:#9A7328; --brass-soft:#B79256;
  --risk:#9E332B; --risk-bg:#F5E6E2;
  --legal:#3C6349; --legal-bg:#E4ECE3;
  --shadow:rgba(26,36,56,.10);
}
@media (prefers-color-scheme: dark){
  :root:not([data-theme="light"]){
    --paper:#12151C; --surface:#1A1F29; --surface-2:#232936;
    --ink:#E9E7DF; --ink-soft:#B7BAC2; --ink-faint:#868A93;
    --line:#333B49; --line-soft:#2A313D;
    --navy:#9DB3D6; --navy-deep:#C3D2EA;
    --brass:#D0A860; --brass-soft:#B79256;
    --risk:#E48A80; --risk-bg:#2E1E1C;
    --legal:#8FBE9C; --legal-bg:#1B2620;
    --shadow:rgba(0,0,0,.35);
  }
}
:root[data-theme="dark"]{
  --paper:#12151C; --surface:#1A1F29; --surface-2:#232936;
  --ink:#E9E7DF; --ink-soft:#B7BAC2; --ink-faint:#868A93;
  --line:#333B49; --line-soft:#2A313D;
  --navy:#9DB3D6; --navy-deep:#C3D2EA;
  --brass:#D0A860; --brass-soft:#B79256;
  --risk:#E48A80; --risk-bg:#2E1E1C;
  --legal:#8FBE9C; --legal-bg:#1B2620;
  --shadow:rgba(0,0,0,.35);
}

*{box-sizing:border-box}
html{-webkit-text-size-adjust:100%}
body{margin:0; background:var(--paper); color:var(--ink); font-family:"Noto Sans TC",system-ui,sans-serif; font-size:18px; line-height:1.8; letter-spacing:.01em}

/* site header / nav */
.sitebar{position:sticky; top:0; z-index:20; background:var(--paper); border-bottom:1px solid var(--line)}
.sitebar-inner{max-width:760px; margin:0 auto; padding:12px clamp(16px,5vw,38px)}
.brand{display:flex; align-items:baseline; gap:9px; text-decoration:none; margin-bottom:11px}
.brand .bmark{font-family:"Noto Serif TC",serif; font-weight:900; font-size:17px; color:var(--ink)}
.brand .btag{font-size:12px; color:var(--ink-faint); letter-spacing:.04em}
@media (max-width:400px){ .brand .btag{display:none} }
.sitenav{display:flex; gap:7px; overflow-x:auto; -webkit-overflow-scrolling:touch}
.sitenav a{flex:none; font-size:13.5px; font-weight:500; padding:7px 13px; border-radius:20px; border:1px solid var(--line); background:var(--surface); color:var(--ink-soft); text-decoration:none; white-space:nowrap}
.sitenav a .k{font-family:"Noto Serif TC",serif; font-weight:700; color:var(--brass); margin-right:5px}
.sitenav a[aria-current="page"]{background:var(--navy-deep); color:#fff; border-color:transparent}
.sitenav a[aria-current="page"] .k{color:var(--brass-soft)}
.sitenav a:focus-visible{outline:2px solid var(--brass); outline-offset:2px}

.article{max-width:720px; margin:0 auto; padding:clamp(26px,4vw,44px) clamp(20px,5vw,38px) 30px}
.kicker{font-size:12px; letter-spacing:.16em; text-transform:uppercase; color:var(--brass); font-weight:700; margin-bottom:12px}
.kicker.pillar{color:var(--navy)}
h1{font-family:"Noto Serif TC",serif; font-weight:900; font-size:clamp(25px,4.8vw,36px); line-height:1.3; margin:0 0 22px; letter-spacing:.01em; text-wrap:balance; color:var(--ink)}

.lede-def{font-size:17.5px; line-height:1.75; margin:0 0 16px; color:var(--ink)}
.updated{font-size:13px; color:var(--ink-faint); margin:0 0 22px}
.tldr{background:var(--surface); border-left:4px solid var(--brass); border-radius:0 10px 10px 0; padding:18px 22px; margin:0 0 32px; font-size:16.5px; line-height:1.72}
.tldr .tl{font-size:11.5px; font-weight:700; letter-spacing:.16em; text-transform:uppercase; color:var(--brass); margin-bottom:7px}
.tldr p{margin:0; color:var(--ink)}

h2{font-family:"Noto Serif TC",serif; font-weight:700; font-size:clamp(19px,3.2vw,23px); line-height:1.4; margin:38px 0 12px; color:var(--ink); text-wrap:balance}
h3{font-family:"Noto Serif TC",serif; font-weight:600; font-size:18px; margin:24px 0 8px; color:var(--ink)}
p{margin:0 0 18px}
strong{font-weight:700}
.em-legal{color:var(--legal); font-weight:700}
.em-risk{color:var(--risk); font-weight:700}

.tbl-scroll{overflow-x:auto; margin:0 0 22px; border:1px solid var(--line); border-radius:10px}
table{border-collapse:collapse; width:100%; font-size:15.5px; min-width:440px; background:var(--surface)}
th,td{text-align:left; padding:12px 16px; border-bottom:1px solid var(--line-soft); vertical-align:top; line-height:1.6}
thead th{background:var(--surface-2); font-weight:700; color:var(--ink); font-size:13.5px; border-bottom:1px solid var(--line)}
tbody tr:last-child td{border-bottom:0}

ul,ol{margin:0 0 20px; padding-left:24px}
li{margin-bottom:9px}
li::marker{color:var(--brass)}
ol.num{counter-reset:n; list-style:none; padding-left:0}
ol.num li{position:relative; padding-left:38px}
ol.num li::before{counter-increment:n; content:counter(n); position:absolute; left:0; top:1px; width:25px; height:25px; border-radius:50%; background:var(--navy); color:#fff; font-size:13px; font-weight:700; display:flex; align-items:center; justify-content:center}
:root[data-theme="dark"] ol.num li::before, :root:not([data-theme="light"]) ol.num li::before{color:var(--paper)}
@media (prefers-color-scheme: light){:root:not([data-theme="dark"]) ol.num li::before{color:#fff}}

.note{border-radius:10px; padding:17px 22px; margin:0 0 22px; font-size:16px; line-height:1.72}
.note.warn{background:var(--risk-bg)}
.note.warn .nl{color:var(--risk); font-weight:700; font-size:12.5px; letter-spacing:.12em; text-transform:uppercase; margin-bottom:6px}
.note.ok{background:var(--legal-bg)}
.note.ok .nl{color:var(--legal); font-weight:700; font-size:12.5px; letter-spacing:.12em; text-transform:uppercase; margin-bottom:6px}
.note p:last-child{margin-bottom:0}

.faq{border-top:1px solid var(--line); padding-top:8px; margin-top:8px}
.faq .q{font-family:"Noto Serif TC",serif; font-weight:600; font-size:17px; color:var(--ink); margin:18px 0 5px}
.faq .a{color:var(--ink-soft); margin:0}

.cta{background:var(--navy-deep); color:#EDEFF4; border-radius:12px; padding:24px 26px; margin:38px 0 0; box-shadow:0 12px 32px var(--shadow)}
:root[data-theme="dark"] .cta, :root:not([data-theme="light"]) .cta{background:var(--surface-2); color:var(--ink)}
@media (prefers-color-scheme: light){:root:not([data-theme="dark"]) .cta{background:var(--navy-deep); color:#EDEFF4}}
.cta .ct{font-size:11.5px; letter-spacing:.16em; text-transform:uppercase; color:var(--brass-soft); font-weight:700; margin-bottom:9px}
.cta h2{margin:0 0 7px; color:#fff; font-size:20px; font-family:"Noto Serif TC",serif}
:root[data-theme="dark"] .cta h2, :root:not([data-theme="light"]) .cta h2{color:var(--ink)}
@media (prefers-color-scheme: light){:root:not([data-theme="dark"]) .cta h2{color:#fff}}
.cta p{margin:0 0 16px; opacity:.92; font-size:15.5px}
.cta .btn,.cta .btn-sec{display:inline-block; text-decoration:none; font-weight:700; font-size:15.5px; min-height:44px; padding:12px 22px; border-radius:8px; box-sizing:border-box; line-height:20px; margin:0 10px 8px 0}
.cta .btn{background:var(--brass); color:#fff; border:1px solid var(--brass)}
.cta .btn-sec{background:transparent; color:#fff; border:1px solid rgba(255,255,255,.55)}
.cta .btn:hover,.cta .btn-sec:hover{opacity:.93}
.site-foot{max-width:720px; margin:18px auto 40px; padding:0 clamp(20px,5vw,38px); font-size:13.5px; color:var(--ink-faint)}
.site-foot a{color:var(--navy); font-weight:700}
.draft-note{background:var(--risk-bg); color:var(--risk); padding:10px 14px; border-radius:8px; font-size:14.5px; line-height:1.6}
.article .btn{display:inline-flex; align-items:center; min-height:44px; padding:12px 22px; background:var(--navy); color:#fff; text-decoration:none; border-radius:8px; font-weight:700}
:root[data-theme="dark"] .cta .btn, :root:not([data-theme="light"]) .cta .btn{color:#12151C}
@media (prefers-color-scheme: light){:root:not([data-theme="dark"]) .cta .btn{color:#fff}}

.relnav{margin-top:34px; padding-top:18px; border-top:1px solid var(--line); font-size:14.5px}
.relnav .rl{font-size:11.5px; letter-spacing:.14em; text-transform:uppercase; color:var(--ink-faint); font-weight:700; margin-bottom:10px}
.relnav a{display:block; color:var(--navy); text-decoration:none; padding:7px 0; border-bottom:1px solid var(--line-soft)}
.relnav a:last-child{border-bottom:0}
.relnav a:hover{color:var(--brass)}
.relnav a::before{content:"\2192  "; color:var(--brass-soft)}

.disclaimer{max-width:720px; margin:10px auto 0; padding:22px clamp(20px,5vw,38px) 70px; font-size:13.5px; color:var(--ink-faint); line-height:1.7; border-top:1px solid var(--line)}
@media (max-width:520px){ body{font-size:17px} }