@charset "UTF-8";
:root{--paper:#f7f5ef;--white:#fffefa;--ink:#232720;--muted:#62675b;--line:#dedfd4;--gold:#82652d;--green:#3d614c;--green-bg:#f0f4ed;--serif:Georgia,"Noto Serif TC","Songti TC","PMingLiU",serif}
*{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:28px}body{margin:0;background:var(--paper);color:var(--ink);font-family:"Noto Sans TC","PingFang TC","Microsoft JhengHei",sans-serif;font-size:16px;line-height:1.85;-webkit-font-smoothing:antialiased}a{color:inherit;text-decoration:none}a:focus-visible{outline:3px solid var(--gold);outline-offset:5px}h1,h2,h3,h4,p{margin:0}img{display:block;max-width:100%}.skip{position:absolute;left:16px;top:-80px;background:var(--ink);color:white;padding:10px 20px;z-index:10}.skip:focus{top:12px}.masthead,main{max-width:1360px;margin:0 auto}.masthead{display:flex;align-items:center;justify-content:space-between;padding:23px 56px;border-bottom:1px solid var(--line)}.brand{display:flex;align-items:center;gap:18px;min-height:58px}.brand img{width:70px;height:58px;object-fit:contain;mix-blend-mode:multiply}.brand>span{font-size:12px;letter-spacing:.14em;color:var(--muted)}.edition{display:flex;align-items:center;gap:20px;font-size:12px;letter-spacing:.08em;font-variant-numeric:tabular-nums}.edition-label{border-left:1px solid #c7cabc;padding-left:20px;color:var(--gold)}main{padding:0 56px}.hero{display:grid;grid-template-columns:1fr 290px;gap:64px;padding:70px 0 54px;align-items:stretch}.eyebrow{font-size:12px;font-weight:600;letter-spacing:.16em;color:var(--gold);margin-bottom:18px}.hero h1{font-family:var(--serif);font-size:clamp(36px,4vw,55px);font-weight:500;line-height:1.4;letter-spacing:.025em}.intro{margin-top:20px;color:var(--muted);font-size:16px;line-height:1.95}.primary{display:inline-flex;gap:42px;align-items:center;margin-top:28px;padding:10px 0;border-bottom:1px solid var(--ink);min-height:48px;font-size:14px;font-weight:600}.primary span{font-size:22px}.hero-note{background:#e9ecdf;padding:28px 30px;display:flex;flex-direction:column;justify-content:space-between;position:relative;border-top:3px solid #76865e}.note-kicker{font-size:12px;color:#59644a;letter-spacing:.08em}.hero-note>p{font:500 30px/1.7 var(--serif);margin:16px 0 20px;letter-spacing:.08em}.hero-note>p>span{color:#627346}.note-bottom{display:flex;justify-content:space-between;border-top:1px solid #c8cfb9;padding-top:13px;font-size:11px;color:#566349}.note-bottom>span:last-child{font-size:19px}.scope-note{display:flex;align-items:flex-start;gap:14px;border-top:1px solid var(--line);border-bottom:1px solid var(--line);padding:18px 0;margin-bottom:54px;font-size:13px;color:var(--muted)}.scope-mark{flex:0 0 20px;border:1px solid #92987f;border-radius:50%;height:20px;line-height:18px;text-align:center;font:italic 14px/19px Georgia;margin-top:3px}.review-layout{display:grid;grid-template-columns:164px minmax(0,1fr);gap:42px;align-items:start}.side-nav{position:sticky;top:25px;padding-top:3px}.side-nav>p{color:var(--gold);font-size:12px;letter-spacing:.12em;margin-bottom:20px}.side-nav nav{display:flex;flex-direction:column}.side-nav nav a{display:flex;align-items:center;gap:14px;min-height:46px;font-size:13px;color:var(--muted);border-bottom:1px solid transparent}.side-nav nav a:hover{color:var(--ink);border-color:var(--line)}.side-nav nav a span{font-size:10px;letter-spacing:.05em;color:#8b8e7f;font-variant-numeric:tabular-nums}.next-link{font-size:12px;color:var(--gold);display:flex;justify-content:space-between;align-items:center;margin-top:20px;min-height:44px}.section-heading{display:flex;justify-content:space-between;align-items:end;padding:0 0 25px;border-bottom:1px solid var(--ink)}.section-heading .eyebrow{margin-bottom:7px}h2{font-family:var(--serif);font-size:29px;line-height:1.6;font-weight:500}.group-count{font:38px/1 Georgia;color:var(--gold)}.group-count small{font:11px/1.5 "Microsoft JhengHei",sans-serif;margin-left:5px;color:var(--muted)}.column-head,.columns{display:grid;grid-template-columns:.85fr 1fr 1.15fr;gap:0}.column-head{font-size:11px;color:var(--muted);letter-spacing:.1em;padding:18px 0 7px}.column-head span{padding:0 18px}.column-head span:first-child{padding-left:0}.group{padding:29px 0 31px;border-bottom:1px solid var(--line);scroll-margin-top:20px}.group-heading{display:flex;align-items:center;gap:12px;margin-bottom:19px}.group-number{font:italic 19px/1 Georgia;color:var(--gold);width:34px}.group h3{font-size:18px;font-weight:600;letter-spacing:.025em}.columns>div{padding:0 18px;border-left:1px solid var(--line)}.columns>div:first-child{padding-left:0;border-left:0}.columns>div:last-child{padding-right:0}.columns h4{font-size:11px;font-weight:500;color:var(--muted);margin-bottom:8px;letter-spacing:.08em}.columns p{font-size:13px;line-height:1.95}.columns .contract p{color:var(--muted)}.columns .done h4{color:var(--green)}.columns .done h4 span{margin-right:3px}.columns .next h4{color:var(--gold)}.followup{margin-top:70px;padding:40px 0;display:grid;grid-template-columns:1fr 1.25fr;gap:60px;border-top:1px solid var(--ink)}.followup .eyebrow{margin-bottom:13px}.followup h2{font-size:31px}.followup ol{list-style:none;margin:0;padding:0}.followup li{display:flex;gap:20px;padding:0 0 20px;margin:0 0 20px;border-bottom:1px solid var(--line)}.followup li:last-child{border:0;margin:0;padding-bottom:0}.followup li>span{font:italic 20px/1.6 Georgia;color:var(--gold)}.followup h3{font-size:15px;font-weight:600}.followup li p{font-size:13px;color:var(--muted);margin-top:4px}footer{padding:30px 0 38px;border-top:1px solid var(--line);display:grid;grid-template-columns:170px 1fr auto;gap:22px;align-items:center;color:var(--muted)}footer>div{display:flex;flex-direction:column;gap:4px}footer strong{font-family:var(--serif);font-size:20px;font-weight:500;color:var(--ink)}footer span,footer p{font-size:10px;line-height:1.9}footer>a{font-size:11px;min-height:44px;display:flex;align-items:center;white-space:nowrap}
@media(min-width:1550px){.columns p{font-size:14px}.hero{padding-top:80px}}@media(max-width:1100px){.masthead{padding:20px 32px}main{padding:0 32px}.hero{gap:35px;grid-template-columns:1fr 235px}.hero-note{padding:24px}.review-layout{grid-template-columns:140px minmax(0,1fr);gap:25px}.columns>div{padding:0 13px}.column-head span{padding:0 13px}.group h3{font-size:17px}}@media(max-width:850px){.brand>span{display:none}.hero{grid-template-columns:1fr 200px;gap:28px;padding:50px 0 40px}.hero h1{font-size:36px}.hero-note{padding:20px}.hero-note>p{font-size:26px}.review-layout{display:block}.side-nav{position:static;padding:0;margin-bottom:32px}.side-nav>p{margin-bottom:8px}.side-nav nav{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:0 16px}.side-nav nav a{border-bottom:1px solid var(--line)}.next-link{display:none}.scope-note{margin-bottom:30px}.followup{gap:30px}.followup h2{font-size:27px}footer{grid-template-columns:130px 1fr}footer>a{grid-column:1/-1;justify-self:end}}
@media(max-width:600px){.masthead{padding:16px 22px}.brand img{width:61px;height:50px}.brand{min-height:50px}.edition{flex-direction:column;align-items:flex-end;gap:1px;font-size:10px}.edition-label{border:0;padding:0;font-size:10px}main{padding:0 22px}.hero{display:block;padding:38px 0 32px}.hero .eyebrow{font-size:11px;margin-bottom:14px}.hero h1{font-size:35px;line-height:1.48;letter-spacing:0}.intro{font-size:14px;margin-top:17px}.desktop-break{display:none}.primary{font-size:13px;gap:34px;margin-top:17px}.hero-note{margin-top:28px;padding:16px 18px;border-top-width:2px}.note-kicker{font-size:11px}.hero-note>p{font-family:inherit;font-size:15px;line-height:1.8;letter-spacing:.03em;margin:8px 0 10px}.hero-note>p br{display:none}.hero-note>p br:after{content:' / '}.hero-note>p>span{display:block}.hero-note>p{display:none}.note-bottom{border:0;padding-top:7px;font-size:12px}.scope-note{font-size:12px;padding:16px 0;line-height:1.9;margin-bottom:27px;gap:10px}.side-nav{margin-bottom:32px}.side-nav nav{gap:0 12px}.side-nav nav a{font-size:11px;gap:7px;min-height:44px}.side-nav nav a span{font-size:9px}.section-heading{padding-bottom:19px}.section-heading .eyebrow{font-size:10px}h2{font-size:24px}.group-count{font-size:31px}.group-count small{display:none}.column-head{display:none}.group{padding:25px 0}.group-heading{margin-bottom:18px;gap:9px}.group-number{font-size:18px;width:29px}.group h3{font-size:17px}.columns{display:block}.columns>div,.columns>div:first-child,.columns>div:last-child{padding:0;border:0}.columns h4{font-size:11px;margin-bottom:4px}.columns p{font-size:14px;line-height:1.95}.columns .contract{padding-bottom:14px}.columns .done{padding:14px 15px;background:var(--green-bg);margin-bottom:15px;border-left:2px solid #a5b49b}.columns .next{padding-left:17px}.columns .next h4{position:relative}.columns .next h4:before{content:'';position:absolute;left:-15px;top:8px;width:5px;height:5px;border-radius:50%;background:#b1965b}.followup{display:block;margin-top:43px;padding-top:28px;gap:0}.followup h2{font-size:26px;margin-bottom:26px}.followup li{gap:17px}.followup li p{font-size:13px}footer{display:block;padding:25px 0 24px}footer>div{margin-bottom:14px}footer p{font-size:10px}footer>a{justify-content:flex-end;margin-top:8px}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}}@media print{body{background:white;font-size:11pt}.masthead{padding:12px 0}main{padding:0}.hero{padding:24px 0;grid-template-columns:1fr 200px}.hero h1{font-size:30px}.primary,.side-nav,.skip,footer>a{display:none}.review-layout{display:block}.group{break-inside:avoid}.columns p{font-size:10pt}.followup{break-inside:avoid}.scope-note{margin-bottom:20px}a[href]:after{content:none}}