/*! tailwindcss v4.2.1 | MIT License | https://tailwindcss.com */
@layer theme{:root,:host{--spacing:.25rem;--default-font-family:var(--font-geist-sans);--default-mono-font-family:var(--font-geist-mono)}}@layer base{*,:after,:before,::backdrop{box-sizing:border-box;border:0 solid;margin:0;padding:0}::file-selector-button{box-sizing:border-box;border:0 solid;margin:0;padding:0}html,:host{-webkit-text-size-adjust:100%;tab-size:4;line-height:1.5;font-family:var(--default-font-family,ui-sans-serif, system-ui, sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji");font-feature-settings:var(--default-font-feature-settings,normal);font-variation-settings:var(--default-font-variation-settings,normal);-webkit-tap-highlight-color:transparent}hr{height:0;color:inherit;border-top-width:1px}abbr:where([title]){-webkit-text-decoration:underline dotted;text-decoration:underline dotted}h1,h2,h3,h4,h5,h6{font-size:inherit;font-weight:inherit}a{color:inherit;-webkit-text-decoration:inherit;-webkit-text-decoration:inherit;-webkit-text-decoration:inherit;-webkit-text-decoration:inherit;text-decoration:inherit}b,strong{font-weight:bolder}code,kbd,samp,pre{font-family:var(--default-mono-font-family,ui-monospace, SFMono-Regular, Menlo, Monaco, Consolas, "Liberation Mono", "Courier New", monospace);font-feature-settings:var(--default-mono-font-feature-settings,normal);font-variation-settings:var(--default-mono-font-variation-settings,normal);font-size:1em}small{font-size:80%}sub,sup{vertical-align:baseline;font-size:75%;line-height:0;position:relative}sub{bottom:-.25em}sup{top:-.5em}table{text-indent:0;border-color:inherit;border-collapse:collapse}:-moz-focusring{outline:auto}progress{vertical-align:baseline}summary{display:list-item}ol,ul,menu{list-style:none}img,svg,video,canvas,audio,iframe,embed,object{vertical-align:middle;display:block}img,video{max-width:100%;height:auto}button,input,select,optgroup,textarea{font:inherit;font-feature-settings:inherit;font-variation-settings:inherit;letter-spacing:inherit;color:inherit;opacity:1;background-color:#0000;border-radius:0}::file-selector-button{font:inherit;font-feature-settings:inherit;font-variation-settings:inherit;letter-spacing:inherit;color:inherit;opacity:1;background-color:#0000;border-radius:0}:where(select:is([multiple],[size])) optgroup{font-weight:bolder}:where(select:is([multiple],[size])) optgroup option{padding-inline-start:20px}::file-selector-button{margin-inline-end:4px}::placeholder{opacity:1}@supports (not ((-webkit-appearance:-apple-pay-button))) or (contain-intrinsic-size:1px){::placeholder{color:currentColor}@supports (color:color-mix(in lab, red, red)){::placeholder{color:color-mix(in oklab, currentcolor 50%, transparent)}}}textarea{resize:vertical}::-webkit-search-decoration{-webkit-appearance:none}::-webkit-date-and-time-value{min-height:1lh;text-align:inherit}::-webkit-datetime-edit{display:inline-flex}::-webkit-datetime-edit-fields-wrapper{padding:0}::-webkit-datetime-edit{padding-block:0}::-webkit-datetime-edit-year-field{padding-block:0}::-webkit-datetime-edit-month-field{padding-block:0}::-webkit-datetime-edit-day-field{padding-block:0}::-webkit-datetime-edit-hour-field{padding-block:0}::-webkit-datetime-edit-minute-field{padding-block:0}::-webkit-datetime-edit-second-field{padding-block:0}::-webkit-datetime-edit-millisecond-field{padding-block:0}::-webkit-datetime-edit-meridiem-field{padding-block:0}::-webkit-calendar-picker-indicator{line-height:1}:-moz-ui-invalid{box-shadow:none}button,input:where([type=button],[type=reset],[type=submit]){appearance:button}::file-selector-button{appearance:button}::-webkit-inner-spin-button{height:auto}::-webkit-outer-spin-button{height:auto}[hidden]:where(:not([hidden=until-found])){display:none!important}}@layer components;@layer utilities{.relative{position:relative}.start{inset-inline-start:var(--spacing)}.table{display:table}.antialiased{-webkit-font-smoothing:antialiased;-moz-osx-font-smoothing:grayscale}}:root{--bg:#f6f4ef;--surface:#fff;--surface-soft:#ebe7dd;--ink:#15191f;--charcoal:#242a31;--muted:#5f6a73;--line:#d8d2c7;--red:#8f1730;--red-dark:#651123;--brass:#b08a4f;--green:#315f58;--blue:#293f54;--shadow:0 20px 60px #15191f1a}*{box-sizing:border-box}html{scroll-behavior:smooth}body{background:var(--bg);color:var(--ink);font-family:var(--font-geist-sans), "Noto Sans TC", "Microsoft JhengHei", Arial, Helvetica, sans-serif;margin:0}a{color:inherit;text-decoration:none}button,input,select,textarea{font:inherit}img{max-width:100%}.site-frame{background:linear-gradient(180deg, #ffffffe6, #f6f4effa 360px), var(--bg);min-height:100vh}.site-header{z-index:30;background:#fffffff2;border-bottom:1px solid #d8d2c7e0;grid-template-columns:minmax(260px,1fr) auto auto;align-items:center;gap:24px;min-height:84px;padding:16px clamp(18px,4vw,58px);display:grid;position:sticky;top:0}.brand-lockup{align-items:center;gap:14px;min-width:0;display:inline-flex}.brand-lockup img{object-fit:contain;object-position:left center;width:56px;height:42px;display:block}.brand-lockup span{gap:3px;min-width:0;display:grid}.brand-lockup strong{color:var(--ink);letter-spacing:0;font-size:17px;line-height:1.15}.brand-lockup small{color:var(--muted);letter-spacing:0;font-size:12px}.main-nav{white-space:nowrap;align-items:center;gap:22px;display:flex}.main-nav a{color:#37414a;font-size:14px;font-weight:800}.main-nav a:hover,.text-link:hover,.footer-links a:hover,.site-footer address a:hover{color:var(--red)}.header-action,.button{border:1px solid #0000;border-radius:6px;justify-content:center;align-items:center;min-height:46px;padding:12px 18px;font-weight:900;line-height:1.2;transition:background .18s,border-color .18s,color .18s,transform .18s;display:inline-flex}.header-action{background:var(--ink);color:#fff}.button{cursor:pointer;min-width:174px}.button:hover,.header-action:hover,.floating-whatsapp:hover{transform:translateY(-1px)}.button.primary{background:var(--red);color:#fff}.button.primary:hover{background:var(--red-dark)}.button.secondary{color:#fff;border-color:#ffffff80}.button.secondary.light{border-color:var(--line);color:var(--ink);background:#fff}.home-hero,.page-hero,.content-section,.contact-panel,.cta-strip{max-width:1320px;margin:0 auto;padding-left:clamp(18px,4vw,58px);padding-right:clamp(18px,4vw,58px)}.home-hero{grid-template-columns:minmax(0,.95fr) minmax(430px,.72fr);align-items:center;gap:74px;min-height:calc(100vh - 84px);padding-top:76px;padding-bottom:78px;display:grid}.hero-content,.page-hero>div{min-width:0}.eyebrow{color:var(--red);letter-spacing:0;text-transform:uppercase;margin:0 0 16px;font-size:12px;font-weight:900}h1,h2,h3,p{margin-top:0}h1{color:var(--ink);letter-spacing:0;max-width:940px;margin-bottom:26px;font-size:76px;line-height:1.02}h2{color:var(--ink);letter-spacing:0;margin-bottom:18px;font-size:42px;line-height:1.12}h3{color:var(--ink);letter-spacing:0;margin-bottom:12px;font-size:22px;line-height:1.28}p{color:var(--muted);line-height:1.78}.hero-content>p:not(.eyebrow),.page-hero p,.section-intro p{max-width:790px;font-size:18px}.hero-actions,.contact-methods{flex-wrap:wrap;gap:14px;margin-top:34px;display:flex}.hero-board{background:var(--surface);border:1px solid var(--line);box-shadow:var(--shadow);gap:18px;padding:30px;display:grid}.hero-logo-panel{border-bottom:1px solid var(--line);grid-template-columns:128px 1fr;align-items:center;gap:20px;padding-bottom:24px;display:grid}.hero-logo-panel img{object-fit:contain;object-position:left center;width:128px;height:96px;display:block}.hero-logo-panel span{color:var(--red);text-transform:uppercase;margin-bottom:8px;font-size:12px;font-weight:900;display:block}.hero-logo-panel strong{color:var(--ink);font-size:26px;line-height:1.15;display:block}.board-panel{background:var(--charcoal);border-left:6px solid var(--red);color:#fff;padding:28px}.board-panel span{color:var(--brass);text-transform:uppercase;margin-bottom:12px;font-size:13px;font-weight:900;display:block}.board-panel strong{color:#fff;margin-bottom:14px;font-size:36px;line-height:1.12;display:block}.board-panel p{color:#d9e1e7;margin:0}.board-grid{grid-template-columns:repeat(2,minmax(0,1fr));gap:12px;display:grid}.board-grid div,.hero-note,.service-summary,.contact-card,.about-mark,.insight-grid article{background:var(--surface);border:1px solid var(--line);padding:24px}.board-grid strong{color:var(--red);margin-bottom:8px;font-size:26px;line-height:1;display:block}.board-grid span{color:var(--muted);font-size:14px;font-weight:800}.content-section{padding-top:88px;padding-bottom:88px}.section-intro{margin-bottom:36px}.section-intro.wide{max-width:980px}.insight-grid,.article-grid,.service-showcase,.pricing-grid,.values-grid{gap:18px;display:grid}.insight-grid,.article-grid{grid-template-columns:repeat(3,minmax(0,1fr))}.service-showcase{grid-template-columns:repeat(5,minmax(0,1fr))}.primary-services{grid-template-columns:repeat(3,minmax(0,1fr))}.service-band{background:#ebe7dd;max-width:none}.service-band>*{max-width:1204px;margin-left:auto;margin-right:auto}.service-tile,.pricing-card,.check-item,.faq-list article,.values-grid article,.entity-list article{background:var(--surface);border:1px solid var(--line);border-radius:6px}.service-tile{min-height:330px;padding:26px;display:grid}.article-card{background:var(--surface);border:1px solid var(--line);border-radius:6px;min-height:300px;padding:26px;transition:border-color .18s,transform .18s,box-shadow .18s;display:grid}.article-card:hover{border-color:#8f17305c;transform:translateY(-2px);box-shadow:0 16px 42px #15191f14}.article-card span{color:var(--red);margin-bottom:16px;font-size:13px;font-weight:900}.article-card h2,.article-card h3{margin-bottom:14px;font-size:24px}.article-card p{margin-bottom:22px}.article-card small{color:var(--green);align-self:end;font-weight:900}.topic-row{flex-wrap:wrap;gap:10px;margin-top:26px;display:flex}.topic-row span{background:var(--surface);border:1px solid var(--line);color:var(--blue);border-radius:999px;padding:9px 12px;font-size:14px;font-weight:900}.section-link{margin-top:26px}.compact-tile{min-height:260px}.service-tile>span,.service-row>span,.process-page-list article>span,.timeline-grid span{color:var(--red);letter-spacing:0;font-size:13px;font-weight:900}.service-tile small,.service-row small,.service-summary small{color:var(--green);margin-bottom:12px;font-size:13px;font-weight:900;display:block}.service-tile p{margin-bottom:22px}.service-tile strong{color:var(--blue);align-self:end}.split-feature,.two-column,.fee-notes{grid-template-columns:minmax(260px,.44fr) minmax(0,1fr);align-items:start;gap:46px;display:grid}.split-feature{background:var(--charcoal);max-width:none;padding-top:96px;padding-bottom:96px}.split-feature>*{width:100%;max-width:620px;margin:0 auto}.split-feature h2,.split-feature h3{color:#fff}.split-feature p{color:#cbd3da}.text-link{color:var(--red);margin-top:14px;font-weight:900;display:inline-flex}.split-feature .text-link{color:var(--brass)}.process-preview{grid-template-columns:repeat(4,minmax(0,1fr));gap:14px;display:grid}.process-preview article{background:var(--surface);border:1px solid var(--line);border-radius:6px;padding:22px}.process-preview span{color:var(--red);margin-bottom:12px;font-weight:900;display:block}.pricing-grid{grid-template-columns:repeat(3,minmax(0,1fr))}.pricing-card{padding:28px}.pricing-card.large{min-height:470px}.pricing-card>strong{color:var(--red);margin-bottom:14px;font-size:28px;display:block}.pricing-card ul{gap:12px;margin:24px 0 26px;padding:0;list-style:none;display:grid}.pricing-card li{color:#3f4a54;padding-left:22px;position:relative}.pricing-card li:before{background:var(--green);content:"";width:8px;height:8px;position:absolute;top:10px;left:0}.page-hero{grid-template-columns:minmax(0,1fr) minmax(290px,.36fr);align-items:end;gap:48px;padding-top:76px;padding-bottom:76px;display:grid}.page-hero h1{font-size:58px}.article-hero{grid-template-columns:minmax(0,1fr) minmax(320px,.42fr);align-items:start;gap:54px;max-width:1320px;margin:0 auto;padding:76px clamp(18px,4vw,58px);display:grid}.article-hero h1{max-width:980px;font-size:58px}.article-hero .text-link{color:var(--blue);margin-top:0;margin-bottom:28px}.article-meta{flex-wrap:wrap;gap:10px;margin-top:30px;display:flex}.article-meta span{background:var(--surface);border:1px solid var(--line);color:var(--blue);padding:10px 12px;font-size:14px;font-weight:900}.article-summary{background:var(--charcoal);border-left:6px solid var(--red);color:#fff;padding:30px}.article-summary strong{color:var(--brass);text-transform:uppercase;margin-bottom:18px;font-size:13px;font-weight:900;display:block}.article-summary ul{gap:14px;margin:0;padding:0;list-style:none;display:grid}.article-summary li{color:#eef2f4;padding-left:18px;line-height:1.65;position:relative}.article-summary li:before{background:var(--brass);content:"";width:7px;height:7px;position:absolute;top:11px;left:0}.article-shell{grid-template-columns:minmax(220px,.28fr) minmax(0,.72fr);align-items:start;gap:54px;padding-top:26px;display:grid}.article-aside{background:var(--surface);border:1px solid var(--line);border-radius:6px;padding:22px;position:sticky;top:108px}.article-aside strong{color:var(--red);margin-bottom:16px;font-size:13px;font-weight:900;display:block}.article-aside nav,.source-list{gap:10px;display:grid}.article-aside a,.source-list a{color:var(--blue);font-size:14px;font-weight:800;line-height:1.45}.article-aside a:hover,.source-list a:hover{color:var(--red)}.article-body{max-width:880px}.article-body section{margin-bottom:66px;scroll-margin-top:120px}.article-body h2{font-size:34px}.article-body p,.article-body li{color:#33404b;font-size:18px;line-height:1.85}.article-body ul{gap:10px;margin:22px 0 0;padding:0;list-style:none;display:grid}.article-body li{padding-left:24px;position:relative}.article-body li:before{background:var(--green);content:"";width:8px;height:8px;position:absolute;top:14px;left:0}.article-table-wrap{border:1px solid var(--line);border-radius:6px;margin-top:28px;overflow-x:auto}.article-table{background:var(--surface);border-collapse:collapse;width:100%;min-width:680px}.article-table th,.article-table td{border-bottom:1px solid var(--line);text-align:left;vertical-align:top;padding:18px}.article-table th{color:var(--red);background:#f2eee7;font-size:14px;font-weight:900}.article-table td{color:#33404b;line-height:1.7}.article-table tr:last-child td{border-bottom:0}.checklist-panel{background:var(--surface);border:1px solid var(--line);border-radius:6px}.checklist-panel p{border-bottom:1px solid var(--line);margin:0;padding:18px 22px}.checklist-panel p:last-child{border-bottom:0}.article-faq{gap:14px;display:grid}.article-faq article{background:var(--surface);border:1px solid var(--line);border-radius:6px;padding:24px}.article-faq p{margin-bottom:0}.article-disclaimer{border:1px solid var(--line);color:var(--muted);background:#f2eee7;border-radius:6px;padding:22px;line-height:1.75}.related-section{padding-top:0}.hero-note strong,.contact-card strong,.service-summary strong,.about-mark strong{color:var(--red);margin-bottom:14px;font-size:28px;line-height:1.1;display:block}.service-index{gap:18px;padding-top:0;display:grid}.service-row{background:var(--surface);border:1px solid var(--line);border-radius:6px;grid-template-columns:70px minmax(0,1fr) minmax(190px,.22fr);align-items:start;gap:24px;padding:30px;display:grid}.service-row h2{font-size:36px}.service-row ul{flex-wrap:wrap;gap:10px;margin:22px 0 0;padding:0;list-style:none;display:flex}.service-row li{color:var(--blue);background:#f2eee7;padding:8px 10px;font-size:14px;font-weight:800}.row-action{justify-items:start;gap:16px;display:grid}.row-action strong{color:var(--red);font-size:20px}.service-summary span{color:var(--red);margin-bottom:28px;font-weight:900;display:block}.service-summary h2{font-size:34px}.service-hero{align-items:stretch}.check-grid,.timeline-grid,.values-grid,.entity-grid{grid-template-columns:repeat(2,minmax(0,1fr));gap:14px;display:grid}.check-item{grid-template-columns:12px 1fr;align-items:start;gap:14px;padding:20px;display:grid}.check-item span{background:var(--red);width:12px;height:12px;margin-top:8px}.check-item p,.plain-list p{color:#33404b;margin:0}.contrast-section{background:var(--surface-soft);max-width:none}.contrast-section>*{max-width:1168px;margin-left:auto;margin-right:auto}.timeline-grid{grid-template-columns:repeat(4,minmax(0,1fr))}.timeline-grid article{background:var(--surface);border:1px solid var(--line);border-radius:6px;padding:22px}.plain-list,.entity-list{gap:0;display:grid}.plain-list{background:var(--surface);border:1px solid var(--line);border-radius:6px}.plain-list p{border-bottom:1px solid var(--line);padding:20px 22px}.plain-list p:last-child{border-bottom:0}.split-feature .plain-list{background:#ffffff0f;border-color:#ffffff24}.split-feature .plain-list p{color:#e2e7eb;border-color:#ffffff24}.entity-list{gap:14px}.entity-list article{padding:22px}.entity-list p{margin-bottom:0}.faq-section{padding-top:0}.faq-list{gap:14px;display:grid}.faq-list article{padding:24px}.process-page-list{gap:16px;padding-top:0;display:grid}.process-page-list article{background:var(--surface);border:1px solid var(--line);border-radius:6px;grid-template-columns:86px 1fr;align-items:start;gap:26px;padding:28px;display:grid}.cta-strip{background:var(--blue);color:#fff;flex-wrap:wrap;justify-content:space-between;align-items:center;gap:18px;max-width:none;padding-top:44px;padding-bottom:44px;display:flex}.cta-strip h2{color:#fff;max-width:850px;margin:0;font-size:40px}.cta-strip .button.secondary{border-color:#ffffff85}.values-grid{grid-template-columns:repeat(4,minmax(0,1fr));padding-top:0}.values-grid article{padding:26px}.about-mark{place-items:center start;display:grid}.about-mark img{max-width:220px;margin-bottom:22px;display:block}.about-mark p{margin-bottom:0}.contact-panel{background:var(--surface);border-top:1px solid var(--line);grid-template-columns:minmax(0,.78fr) minmax(360px,.72fr);align-items:start;gap:48px;max-width:none;padding-top:96px;padding-bottom:96px;display:grid}.contact-panel>*{width:100%;max-width:620px;margin:0 auto}.contact-form{border:1px solid var(--line);background:#f7f5f0;border-radius:6px;gap:18px;padding:28px;display:grid}.contact-form label{color:var(--ink);gap:8px;font-size:14px;font-weight:900;display:grid}.contact-form input,.contact-form select,.contact-form textarea{color:var(--ink);background:#fff;border:1px solid #cfc8bd;border-radius:6px;outline:none;width:100%;padding:14px}.contact-form textarea{resize:vertical}.contact-form input:focus,.contact-form select:focus,.contact-form textarea:focus{border-color:var(--red);box-shadow:0 0 0 3px #8f17301a}.contact-card{gap:12px;display:grid}.contact-card a{color:var(--blue);font-weight:800}.floating-whatsapp{background:var(--green);color:#fff;z-index:40;border-radius:6px;min-height:48px;padding:14px 18px;font-size:14px;font-weight:900;position:fixed;bottom:22px;right:22px;box-shadow:0 16px 44px #15191f38}.site-footer{color:#d8dee3;background:#12171d;grid-template-columns:minmax(260px,1.1fr) minmax(160px,.5fr) minmax(240px,.62fr);gap:34px;padding:54px clamp(18px,4vw,58px);display:grid}.site-footer img{object-fit:contain;object-position:left center;width:88px;height:64px;margin-bottom:16px;display:block}.site-footer strong{color:#fff;margin-bottom:12px;font-size:20px;display:block}.site-footer p{color:#b8c0c7;max-width:460px}.footer-links,.site-footer address{gap:10px;font-style:normal;display:grid}.footer-links a,.site-footer address a,.site-footer address span{color:#d8dee3;font-size:14px}@media (width<=1180px){.site-header{grid-template-columns:1fr auto}.main-nav{display:none}.home-hero,.page-hero,.article-hero,.article-shell,.split-feature,.two-column,.fee-notes,.contact-panel{grid-template-columns:1fr}.home-hero{min-height:auto}.service-showcase,.article-grid,.pricing-grid,.values-grid{grid-template-columns:repeat(2,minmax(0,1fr))}.article-aside{position:static}.primary-services,.insight-grid,.process-preview,.timeline-grid{grid-template-columns:repeat(2,minmax(0,1fr))}}@media (width<=720px){.site-header{gap:12px;min-height:74px;padding:12px 16px}.brand-lockup img{width:50px;height:38px}.brand-lockup strong{font-size:15px}.brand-lockup small{display:none}.header-action{min-height:42px;padding:10px 12px}h1,.page-hero h1,.article-hero h1{font-size:44px}h2,.cta-strip h2{font-size:32px}.home-hero,.page-hero,.article-hero,.content-section,.contact-panel{padding-top:62px;padding-bottom:62px}.hero-board,.contact-form{padding:22px}.hero-actions,.contact-methods,.cta-strip{flex-direction:column;align-items:stretch}.button{width:100%}.hero-logo-panel,.board-grid,.insight-grid,.article-grid,.service-showcase,.primary-services,.pricing-grid,.check-grid,.timeline-grid,.values-grid,.entity-grid,.process-preview,.service-row,.process-page-list article,.site-footer{grid-template-columns:1fr}.service-row{padding:22px}.pricing-card.large{min-height:auto}.floating-whatsapp{bottom:14px;right:14px}}
