:root{--brand-blue:#2478dc;--brand-blue-strong:#1f6ccb;--brand-ink:#111827;--brand-seal:#d71920;--brand-white:#fff;--bg:#f6f7f9;--card:#fff;--ink:var(--brand-ink);--muted:#667085;--line:#dfe3ea;--brand:var(--brand-blue-strong);--warn:#b54708;--warn-bg:#fff4e5;--bad:#b42318;--bad-bg:#fdecea;--ok:#067647;--ok-bg:#e7f6ee}*{box-sizing:border-box}body{background:var(--bg);color:var(--ink);margin:0;font:15px/1.6 -apple-system,PingFang TC,Noto Sans TC,Microsoft JhengHei,sans-serif}a{color:var(--brand);text-decoration:none}a:hover{text-decoration:underline}header.top{background:var(--brand-blue);color:#fff;flex-wrap:wrap;align-items:center;gap:20px;padding:6px 24px;display:flex}header.top a{color:#fff}header.top .sp{flex:1}header.top .logo{width:auto;height:56px;display:block}header.top a.brandlink{margin-right:8px;line-height:0}header.top a.brandlink:hover{opacity:.9}header.top button{color:#fff;background:0 0;border:1px solid #fff9}main{max-width:1180px;margin:0 auto;padding:20px 16px 60px}h1{margin:8px 0 16px;font-size:22px}h2{margin:0 0 12px;font-size:17px}h3{margin:16px 0 8px;font-size:15px}.card{background:var(--card);border:1px solid var(--line);border-radius:10px;margin-bottom:16px;padding:16px 18px}.muted{color:var(--muted);font-size:13px}.right{text-align:right}.nowrap{white-space:nowrap}table{border-collapse:collapse;width:100%}th,td{border-bottom:1px solid var(--line);text-align:left;vertical-align:top;padding:7px 10px}th{color:var(--muted);white-space:nowrap;font-size:13px;font-weight:600}td.num,th.num{text-align:right;font-variant-numeric:tabular-nums;white-space:nowrap}.scroll{overflow-x:auto}input,select,textarea{font:inherit;background:#fff;border:1px solid #c4cad4;border-radius:6px;max-width:100%;padding:6px 9px}input[type=checkbox]{width:auto}input.sm{width:90px}input.xs{width:64px}button{font:inherit;border:1px solid var(--brand);background:var(--brand);color:#fff;cursor:pointer;border-radius:6px;padding:6px 14px}button.ghost{color:var(--brand);background:#fff}button.danger{border-color:var(--bad);color:var(--bad);background:#fff}form.row{flex-wrap:wrap;align-items:flex-end;gap:10px 14px;display:flex}form.row label,.field{color:var(--muted);flex-direction:column;gap:3px;font-size:13px;display:flex}label.ck{align-items:center;color:var(--ink)!important;flex-direction:row!important;gap:6px!important;font-size:14px!important}.tag{white-space:nowrap;border-radius:999px;padding:1px 8px;font-size:12px;display:inline-block}.tag.block{background:var(--bad-bg);color:var(--bad)}.tag.warn{background:var(--warn-bg);color:var(--warn)}.tag.ok{background:var(--ok-bg);color:var(--ok)}.tag.info{color:var(--brand);background:#eaf1fd}.alert{background:var(--bad-bg);color:var(--bad);border:1px solid #f3c4bf;border-radius:8px;margin-bottom:16px;padding:10px 14px}.note{background:var(--warn-bg);color:#7a3a05;border:1px solid #f5d9b0;border-radius:8px;margin-bottom:16px;padding:10px 14px}details{border-top:1px solid var(--line);padding:8px 0}details>summary{cursor:pointer}details[open]>summary{margin-bottom:8px}.formula{color:#344054;font-size:13px}.law{color:var(--muted);font-size:12px}.grid2{grid-template-columns:repeat(auto-fit,minmax(340px,1fr));gap:16px;display:grid}.steps{flex-wrap:wrap;align-items:center;gap:6px;display:flex}.steps .tag{color:var(--muted);background:#eef0f4;padding:3px 12px;font-size:13px}.steps .tag.on{background:var(--brand);color:#fff}.steps .tag.done{background:var(--ok-bg);color:var(--ok)}.okmsg{background:var(--ok-bg);color:var(--ok);border:1px solid #b7e4cc;border-radius:8px;margin-bottom:16px;padding:10px 14px}main:has(.m){max-width:none;padding:0}.m{max-width:480px;margin:0 auto;padding:16px 16px 96px;font-size:16px}.m header{background:var(--brand-blue);color:#fff;justify-content:space-between;align-items:center;gap:12px;margin:-16px -16px 14px;padding:6px 16px;display:flex}.m header .logo{width:auto;height:52px;display:block}.m header a{line-height:0}.m header .who{text-align:right;color:#fff;font-size:13px;line-height:1.35}.m h1{font-size:20px}.m .card{padding:18px}.m button.big,.m a.big{text-align:center;border-radius:14px;width:100%;padding:18px;font-size:20px;font-weight:600;display:block}.m button.big.out{background:#0f766e;border-color:#0f766e}.m button.link{color:var(--brand);background:0 0;border:none;padding:6px 0}.m .now{text-align:center;font-variant-numeric:tabular-nums;margin:4px 0 2px;font-size:40px;font-weight:700}.m .center{text-align:center}.m nav.tabs{border-top:1px solid var(--line);padding-bottom:env(safe-area-inset-bottom);background:#fff;display:flex;position:fixed;bottom:0;left:0;right:0}.m nav.tabs a{text-align:center;flex:1;padding:12px 0;font-size:14px}.m ul.plain{margin:0;padding:0;list-style:none}.m ul.plain li{border-bottom:1px solid var(--line);justify-content:space-between;gap:8px;padding:8px 0;display:flex}.legal{max-width:820px;margin:0 auto}.legal h2{margin-top:24px}.legal li{margin-bottom:4px}.landing{text-align:center;max-width:420px;margin:0 auto;padding:56px 8px 0}.landing .logo{width:min(320px,86%);height:auto;margin:0 auto 20px;display:block}.landing h1{margin-bottom:4px;font-size:24px}.loginlogo{width:min(280px,80%);height:auto;margin:8px auto 20px;display:block}.landing .entry{border:1px solid var(--brand);color:var(--brand);background:#fff;border-radius:14px;margin:14px 0;padding:18px;font-size:19px;font-weight:600;display:block}.landing .entry.primary{background:var(--brand);color:#fff;margin-top:32px}.landing .entry:hover{text-decoration:none}.landing .foot{margin-top:40px}.m nav.tabs .dot{background:var(--bad);color:#fff;border-radius:9px;min-width:18px;margin-left:4px;padding:0 5px;font-size:12px;line-height:18px;display:inline-block}.m form.stack{flex-direction:column;gap:12px;display:flex}.m form.stack label{color:var(--muted);flex-direction:column;gap:4px;font-size:14px;display:flex}.m form.stack input,.m form.stack select,.m form.stack textarea{width:100%;padding:10px;font-size:16px}.m .pair{gap:8px;display:flex}.m .pair>*{flex:1;min-width:0}.m .req{border-bottom:1px solid var(--line);padding:10px 0}.m .req:last-child{border-bottom:none}.m .subnav{margin:-4px 0 12px;font-size:15px}.m .subnav strong{border-bottom:2px solid var(--brand);padding-bottom:2px}.m a.big.line{color:#fff;background:#06c755;border:1px solid #06c755}.m a.big:hover{text-decoration:none}.legal button.back{padding:8px 16px;font-size:15px}.landing .note{margin-top:20px}.m button.big.ghost,button.big.ghost{color:var(--brand);background:#fff}body{padding-top:env(safe-area-inset-top)}body:before{content:"";height:env(safe-area-inset-top);background:var(--brand-blue);z-index:1000;position:fixed;top:0;left:0;right:0}