@charset "UTF-8";
:root{--green:#234c3f;--deep:#193e33;--ink:#253b33;--gold:#967b49;--muted:#647068;--cream:#f6f5ef;--pale:#eeeee5;--line:#dedfd5;--white:#fff;--serif:"Noto Serif TC","Source Han Serif TC","Songti TC","PMingLiU",serif;--sans:"Noto Sans TC","Microsoft JhengHei",system-ui,sans-serif}
*{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:108px}body{margin:0;color:var(--ink);background:#fff;font:16px/1.85 var(--sans);-webkit-font-smoothing:antialiased}h1,h2,h3,p{margin:0}a{color:inherit;text-decoration:none}button,input,select{font:inherit}button,a,input,select,summary{-webkit-tap-highlight-color:transparent}button{cursor:pointer}a,button{touch-action:manipulation}button{color:inherit}img{display:block;max-width:100%}svg{display:inline-block;fill:none;stroke:currentColor;stroke-width:1.65;stroke-linecap:round;stroke-linejoin:round}.icon{width:20px;height:20px;flex-shrink:0;vertical-align:middle}.svg-defs{position:absolute;width:0;height:0;overflow:hidden}a:focus-visible,button:focus-visible,summary:focus-visible{outline:3px solid var(--gold);outline-offset:5px}input:focus-visible,select:focus-visible{outline:2px solid var(--green);outline-offset:3px}[hidden]{display:none!important}.sr-only{position:absolute;width:1px;height:1px;padding:0;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap;border:0}.skip-link{position:fixed;left:12px;top:-90px;z-index:100;padding:10px 20px;color:white;background:var(--deep)}.skip-link:focus{top:10px}.wrap{width:min(1200px,calc(100% - 96px));margin-inline:auto}.section{padding:104px 0}section,details{scroll-margin-top:0}.eyebrow{font-size:11px;font-weight:600;letter-spacing:2.5px;color:var(--gold);line-height:1.6;margin-bottom:20px}h2{font-family:var(--serif);font-size:37px;line-height:1.6;font-weight:600;letter-spacing:2px}h3{font-size:21px;line-height:1.6;font-weight:600}.button{display:inline-flex;justify-content:center;align-items:center;gap:26px;padding:13px 24px;font-size:14px;letter-spacing:1px;min-height:52px;border:1px solid transparent;border-radius:2px;transition:background .2s,transform .2s}.button-primary{background:var(--green);color:white}.button-primary:hover{background:var(--deep);transform:translateY(-2px)}.text-link{display:inline-flex;align-items:center;gap:12px;font-size:14px;font-weight:500}.text-link:hover{color:var(--gold)}.text-link .icon{transition:transform .2s}.text-link:hover .icon:last-child{transform:translate(2px,-2px)}.mobile-only{display:none}
.site-header{background:rgba(255,255,255,.98);position:sticky;top:0;z-index:30;border-bottom:1px solid #e8ebe4}.header-inner{min-height:94px;display:flex;align-items:center;justify-content:space-between;gap:28px}.brand{display:flex;align-items:center;gap:12px;flex-shrink:0}.brand-mark{width:53px;height:53px;overflow:hidden;position:relative;border-radius:50%;flex-shrink:0;background:#fff}.brand-mark img{max-width:none;width:226px;height:auto;position:absolute;left:-5px;top:-4px}.brand-name strong{font-size:28px;line-height:1.2;letter-spacing:3px;font-family:var(--serif);font-weight:700;display:block}.brand-name strong span{font-family:var(--sans);font-size:15px;font-weight:500;letter-spacing:1px;margin-left:7px}.brand-name small{display:block;font-size:9px;letter-spacing:4.4px;margin-top:5px}#main-nav{display:flex;align-items:center;gap:27px}#main-nav>a{font-size:14px;white-space:nowrap}#main-nav>a:hover{color:var(--gold)}#main-nav .nav-contact{border:1px solid #a3b0a7;display:flex;gap:14px;align-items:center;padding:8px 15px;margin-left:5px}.menu-toggle{display:none}
.hero{display:block;background:var(--cream);text-align:center;border-bottom:1px solid #e4e6dc}.hero-copy{max-width:920px;margin:0 auto;padding:66px 32px 47px}.hero-copy .eyebrow{justify-content:center;display:flex;align-items:center;gap:13px;color:var(--green);font-size:12px;letter-spacing:2.5px;margin-bottom:24px}.hero-copy .eyebrow>span{height:1px;width:29px;background:var(--gold)}h1{font-family:var(--serif);font-size:clamp(42px,4vw,62px);font-weight:600;line-height:1.5;letter-spacing:3px;white-space:nowrap}.accent{color:var(--gold)}.hero-description{font-size:15px;line-height:2.1;color:var(--muted);margin-top:24px;letter-spacing:.5px}.hero-actions{display:flex;justify-content:center;align-items:center;gap:23px;margin-top:31px}.hero-local{display:flex;justify-content:center;align-items:center;gap:17px;margin-top:35px;font-size:13px;letter-spacing:2px}.hero-local p>span{color:#a4aaa0;font-size:11px;margin:0 5px}.hero-local small{display:inline-block;margin-left:17px;font-size:11px;letter-spacing:1px;color:var(--muted);margin-top:2px}.local-rule{display:none}.values-bar{background:var(--green);color:#fff}.values-grid{display:grid;grid-template-columns:repeat(3,1fr);padding:29px 0}.values-grid>div{display:flex;align-items:center;justify-content:center;gap:25px;border-right:1px solid #ffffff26}.values-grid>div:first-child{justify-content:flex-start}.values-grid>div:last-child{border:none;justify-content:flex-end}.value-number{font:italic 33px Georgia,serif;color:#c9b986}.values-grid strong{font-weight:500;font-size:17px;letter-spacing:2px}.values-grid small{display:block;font-size:12px;color:#d3ded5;margin-top:2px;letter-spacing:1px}.about-grid{display:grid;grid-template-columns:1fr 1.15fr;gap:90px}.about-title{font-size:49px;letter-spacing:5px;line-height:1.7}.about-title>span{color:var(--gold)}.about-copy .lead{font-family:var(--serif);font-size:25px;line-height:1.7;letter-spacing:1.5px;color:var(--green);margin-bottom:23px}.about-copy>p:not(.lead){font-size:14px;line-height:2.15;color:var(--muted);margin-bottom:16px}.about-copy>.text-link{margin-top:10px}
.services-section{background:var(--cream)}.section-heading{display:flex;align-items:flex-end;justify-content:space-between;gap:36px;margin-bottom:44px}.section-heading .eyebrow{margin-bottom:12px}.section-heading>p{font-size:14px;line-height:2;color:var(--muted);padding-bottom:5px}.services-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:20px}.service-card{background:#fff;border:1px solid #e5e6db;padding:31px 29px 23px;transition:transform .25s,border-color .25s,box-shadow .25s}.service-card:hover{border-color:#96aa9c;transform:translateY(-4px);box-shadow:0 9px 30px #243e3308}.service-top{display:flex;justify-content:space-between;align-items:center;margin-bottom:22px}.service-icon{width:36px;height:36px;stroke-width:1.3}.service-top>span{font:italic 20px Georgia,serif;color:#a39879}.service-card h3{font-family:var(--serif);font-size:23px;letter-spacing:1.5px;margin-bottom:11px}.service-card>p{font-size:14px;line-height:2;color:var(--muted);min-height:78px}.service-link{border-top:1px solid #e8e9e0;padding-top:16px;margin-top:21px;font-size:12px;display:flex;align-items:center;justify-content:space-between}.service-link .icon{width:17px;height:17px}
.documents-grid{display:grid;grid-template-columns:.82fr 1.18fr;gap:78px}.section-intro>p:not(.eyebrow){font-size:14px;color:var(--muted);line-height:2;margin:22px 0}.section-intro .text-link{margin-top:2px}.document-note{margin-top:38px;padding:21px 22px;background:var(--cream);display:flex;align-items:flex-start;gap:13px;color:var(--muted);font-size:12px;line-height:1.9;max-width:340px}.document-note .icon{margin-top:2px;color:var(--gold)}.document-list{border-top:1px solid var(--line)}details{border-bottom:1px solid var(--line)}summary{list-style:none;display:flex;align-items:center;justify-content:space-between;gap:15px;padding:22px 0;cursor:pointer;font-size:17px;font-weight:500}summary::-webkit-details-marker{display:none}summary b{font:italic 16px Georgia,serif;color:var(--gold);margin-right:20px}summary:hover{color:var(--gold)}.disclosure{width:17px;height:17px;position:relative;flex-shrink:0;margin-right:3px}.disclosure:before,.disclosure:after{content:"";position:absolute;top:8px;left:1px;width:15px;height:1px;background:currentColor}.disclosure:after{transform:rotate(90deg);transition:transform .2s}details[open] .disclosure:after{transform:rotate(0)}.document-body{display:grid;grid-template-columns:1fr 1fr;gap:25px;padding:0 0 25px 38px;font-size:14px;color:var(--muted)}.document-body h3{font-size:14px;color:var(--green);margin-bottom:9px}.document-body ul{padding-left:17px;margin:0;line-height:2}.document-body.single{display:block;line-height:2}.document-body.single .text-link{margin-top:15px}.document-source{display:flex;align-items:center;gap:8px;color:var(--muted);font-size:11px;line-height:1.7;margin-top:18px}.document-source .icon{width:15px}.document-source:hover{color:var(--green)}
.tools-section{background:#eef1ea}.calculator{background:white;border:1px solid #dce2d7}.tool-tabs{display:flex;border-bottom:1px solid #dce2d7;padding:0 36px;gap:34px}.tool-tabs button{font-size:15px;font-weight:500;background:none;border:none;padding:19px 9px 16px;border-bottom:3px solid transparent;color:var(--muted)}.tool-tabs button[aria-selected=true]{color:var(--green);border-bottom-color:var(--green)}.tool-tabs button:hover{color:var(--green)}.tool-panel{display:grid;grid-template-columns:1.35fr 1fr;gap:40px;padding:38px}.calculator fieldset{border:0;margin:0;padding:0;min-width:0}.tool-panel form h3,.tax-panel h3{font-family:var(--serif);font-size:24px;letter-spacing:1px}.form-description{color:var(--muted);font-size:13px;margin:5px 0 23px}.field-row{display:grid;grid-template-columns:1.1fr .85fr 1fr;gap:15px}.field-row.two{grid-template-columns:1fr 1fr}.field-row label{font-size:13px;display:block;min-width:0}.field-row label>span{font-size:11px;color:var(--muted);float:right}.field-row input,.field-row select{display:block;width:100%;border:1px solid #cfd6ca;border-radius:2px;padding:10px 11px;background:#fff;color:var(--ink);height:47px;font-size:14px;margin-top:7px}.field-row input::placeholder{font-size:12px;color:#7b827a}.field-row input[aria-invalid=true]{border-color:#aa4037}.small-note{font-size:11px;color:var(--muted);margin-top:15px;line-height:1.85}.form-error{font-size:12px;color:#9a3328;min-height:22px;line-height:1.7;margin-top:9px;margin-bottom:10px}.source-link{font-size:11px;color:var(--green);display:inline-block;margin-top:8px;text-decoration:underline;text-underline-offset:3px}.result-box{background:var(--cream);padding:28px 30px;display:flex;flex-direction:column;justify-content:center}.result-label{font-size:13px;letter-spacing:1px}.result-amount{display:flex;align-items:baseline;flex-wrap:wrap;gap:12px;margin:13px 0 18px;color:var(--green);line-height:1.3}.result-amount>span{font-family:Georgia,var(--serif);font-size:45px;font-weight:400}.result-amount small{font-size:12px;color:var(--muted)}.result-box dl{border-top:1px solid #dfe1d6;margin:0;padding-top:17px}.result-box dl>div{display:flex;justify-content:space-between;gap:15px;font-size:12px;padding:3px 0}.result-box dd{margin:0}.result-box dt{color:var(--muted)}.result-note{font-size:11px;color:var(--muted);margin-top:20px;line-height:1.9}.deed-formula{font-size:13px;border-top:1px solid #dfe1d6;padding-top:17px}.tax-panel{display:grid;grid-template-columns:1fr 1fr;gap:60px;padding:38px}.tax-panel>div>p:not(.eyebrow){font-size:13px;color:var(--muted);margin-top:15px;line-height:2}.resource-links a{display:flex;justify-content:space-between;align-items:center;padding:20px 0;gap:20px;border-bottom:1px solid var(--line);font-size:15px}.resource-links small{display:block;color:var(--muted);font-size:12px;margin-top:4px}.resource-links a:hover{color:var(--gold)}.no-script-note{font-size:13px;padding:15px;color:var(--green)}
.office-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:23px}.office-card{padding:26px 24px 0;border:1px solid var(--line);border-top:3px solid var(--green)}.office-label{display:flex;align-items:center;justify-content:space-between;gap:15px;margin-bottom:22px}.office-label>span{font-size:12px;letter-spacing:1px;background:#eff2ea;padding:3px 10px}.office-label small{font-size:9px;letter-spacing:1.5px;color:var(--gold)}.office-card h3{font-family:var(--serif);font-size:20px;letter-spacing:.5px;white-space:nowrap}.office-address{display:flex;align-items:flex-start;gap:8px;font-size:12px;color:var(--muted);margin:17px 0}.office-address .icon{width:16px;height:18px;margin-top:2px}.office-card dl{margin:0 0 25px;font-size:13px}.office-card dl>div{display:flex;gap:16px;margin-top:4px}.office-card dt{color:var(--muted);font-size:12px}.office-card dd{margin:0;letter-spacing:.5px}.office-card dd a:hover{text-decoration:underline}.office-actions{border-top:1px solid var(--line);display:flex;justify-content:space-between;padding:16px 0;gap:10px}.office-actions a{display:inline-flex;gap:7px;align-items:center;font-size:12px}.office-actions .icon{width:16px;height:16px}.office-actions a:hover{color:var(--gold)}.social-banner{display:flex;align-items:center;gap:26px;padding:30px 34px;background:var(--cream);margin-top:35px}.social-symbol{width:43px;height:43px;display:grid;place-items:center;border:1px solid #a7b4a7;border-radius:50%;flex-shrink:0}.social-symbol .icon{width:24px;height:24px;stroke-width:1.4}.social-banner h3{font-family:var(--serif);font-size:21px;letter-spacing:1px}.social-banner p{font-size:12px;color:var(--muted);margin-top:4px}.social-banner>.text-link{margin-left:auto;white-space:nowrap}.site-footer{background:var(--deep);color:#fff;padding:46px 0 20px}.footer-main{display:flex;align-items:center;justify-content:space-between;gap:25px;padding-bottom:35px}.footer-brand{font-family:var(--serif);font-size:29px;letter-spacing:3px}.footer-brand>span{font:400 15px var(--sans);letter-spacing:1px;margin-left:10px}.footer-main>div>p{font-size:12px;color:#b6c7bb;letter-spacing:3px;margin-top:9px}.footer-info{text-align:right}.footer-main>.footer-info>p{letter-spacing:1px;font-size:12px}.footer-info a{display:inline-block;font-size:12px;color:#d6e0d7;margin-top:8px}.footer-bottom{display:flex;align-items:center;justify-content:space-between;gap:15px;border-top:1px solid #ffffff23;padding-top:19px;color:#c3d0c7;font-size:10px;letter-spacing:.3px}.footer-bottom a:hover,.footer-info a:hover{color:#fff;text-decoration:underline;text-underline-offset:4px}.back-top{position:fixed;right:24px;bottom:24px;display:grid;place-items:center;width:41px;height:41px;border:1px solid #98aa9b;color:var(--green);background:#ffffffee;z-index:20;opacity:0;visibility:hidden;transform:translateY(8px);transition:.2s}.back-top.visible{opacity:1;visibility:visible;transform:none}.back-top .icon{transform:rotate(-90deg)}
@media(min-width:1600px){.hero-copy{padding-block:75px 55px}h1{font-size:64px}}
@media(max-width:1150px){.wrap{width:calc(100% - 64px)}.header-inner{gap:18px}.brand-name strong{font-size:25px}.brand-name strong span{font-size:13px;letter-spacing:0}.brand-mark{width:48px;height:48px}.brand-mark img{width:206px;left:-5px;top:-4px}#main-nav{gap:18px}#main-nav>a{font-size:13px}#main-nav .nav-contact{padding:7px 10px;gap:8px}.hero-copy{padding-inline:32px}h1{font-size:48px;letter-spacing:1px}.hero-actions{gap:17px;flex-wrap:wrap}.hero-actions .button{gap:15px;padding:12px 18px}.hero-actions .text-link{font-size:12px;gap:7px}.about-grid{gap:55px}.documents-grid{gap:44px}.service-card{padding:26px 24px 22px}.tool-panel{gap:28px;padding:30px}.office-card{padding:22px 20px 0}.office-card h3{font-size:18px;letter-spacing:0}.office-address{min-height:45px}.office-grid{gap:16px}}
@media(max-width:900px){.header-inner{min-height:84px}.brand-name strong span{display:block;margin:5px 0 0;font-size:12px;letter-spacing:1px}.brand-name small{display:none}.brand-name strong{font-size:25px;letter-spacing:3px}#main-nav{gap:17px}h1{font-size:39px}.hero-copy{padding-top:60px;padding-bottom:40px}.hero-description{font-size:13px}.hero-actions{gap:18px}.hero-local{margin-top:35px;font-size:12px}.values-grid>div{gap:17px}.value-number{font-size:28px}.values-grid strong{font-size:15px}.values-grid small{font-size:10px;letter-spacing:.5px}.section{padding:80px 0}h2{font-size:31px}.section-heading>p{font-size:12px}.about-title{font-size:43px}.about-grid{gap:38px}.services-grid{gap:15px}.service-card{padding:24px 20px 20px}.service-card h3{font-size:21px}.service-card>p{font-size:12px;min-height:96px}.documents-grid{grid-template-columns:.8fr 1.2fr;gap:30px}.document-body{gap:16px;padding-left:0}.document-body ul{font-size:12px}.tool-panel{grid-template-columns:1.2fr 1fr;gap:25px}.field-row{grid-template-columns:1fr 1fr}.field-row label:last-child{grid-column:1/-1}.field-row.two label:last-child{grid-column:auto}.result-box{padding:23px}.result-amount>span{font-size:35px}.office-grid{grid-template-columns:1fr}.office-card{display:grid;grid-template-columns:1.1fr 1fr;column-gap:35px;padding:24px 27px 0}.office-label{grid-column:1/-1;margin-bottom:14px}.office-card h3{font-size:21px}.office-address{grid-column:1;min-height:0;margin-bottom:24px}.office-card dl{grid-column:2;grid-row:2/4;margin:0}.office-actions{grid-column:1/-1;justify-content:flex-end;gap:40px}.social-banner{padding:27px;gap:19px}.social-banner>.text-link{font-size:12px}.footer-bottom{align-items:flex-start;font-size:9px}}
@media(max-width:700px){html{scroll-padding-top:92px}.wrap{width:calc(100% - 40px)}.header-inner{min-height:76px}.brand{gap:9px}.brand-mark{width:43px;height:43px}.brand-mark img{width:185px;top:-4px;left:-5px}.brand-name strong{font-size:23px}.brand-name strong span{display:inline;font-size:12px;letter-spacing:.3px;margin-left:6px}.brand-name small{display:block;font-size:8px;letter-spacing:3.8px;margin-top:4px}.menu-toggle{display:grid;place-items:center;width:42px;height:42px;border:1px solid #d4ded1;background:#fff;border-radius:2px}.menu-lines,.menu-lines:before,.menu-lines:after{width:19px;height:1px;background:var(--green);display:block;position:relative;transition:transform .2s}.menu-lines:before,.menu-lines:after{content:"";position:absolute;left:0}.menu-lines:before{top:-6px}.menu-lines:after{top:6px}.menu-toggle[aria-expanded=true] .menu-lines{background:transparent}.menu-toggle[aria-expanded=true] .menu-lines:before{transform:translateY(6px) rotate(45deg)}.menu-toggle[aria-expanded=true] .menu-lines:after{transform:translateY(-6px) rotate(-45deg)}#main-nav{position:absolute;left:0;right:0;top:100%;padding:12px 24px 23px;display:flex;flex-direction:column;align-items:stretch;gap:0;background:#fff;border-bottom:1px solid var(--line);box-shadow:0 12px 15px #183a3308}html.js #main-nav:not(.open){display:none}#main-nav>a{padding:11px 2px;font-size:14px;border-bottom:1px solid #eceee6}#main-nav .nav-contact{margin:12px 0 0;justify-content:space-between;padding:10px 14px}.hero-copy{padding:43px 20px 35px}.hero-copy .eyebrow{font-size:10px;margin-bottom:17px;letter-spacing:2px}h1{font-size:43px;line-height:1.5;letter-spacing:2px}.hero-description{font-size:13px;line-height:2;letter-spacing:.2px;margin-top:20px}.hero-actions{margin-top:24px;gap:23px}.hero-actions .button{font-size:12px;min-height:47px;padding:11px 17px;gap:19px}.hero-actions .text-link{display:inline-flex;font-size:11px}.hero-local{margin-top:28px;font-size:11px;gap:13px}.hero-local small{display:block;font-size:10px;margin-left:0;margin-top:3px}.local-rule{height:35px}.values-grid{width:100%;padding:23px 14px;gap:0}.values-grid>div,.values-grid>div:first-child,.values-grid>div:last-child{flex-direction:column;align-items:center;justify-content:center;gap:7px;text-align:center}.value-number{font-size:21px}.values-grid strong{font-size:12px;letter-spacing:1px}.values-grid small{font-size:9px;letter-spacing:0}.section{padding:62px 0}.eyebrow{font-size:9px;letter-spacing:1.8px;margin-bottom:14px}h2{font-size:29px;letter-spacing:1px;line-height:1.6}.about-grid{grid-template-columns:1fr;gap:29px}.about-title{font-size:37px;line-height:1.6;letter-spacing:4px}.about-copy .lead{font-size:22px;margin-bottom:17px}.about-copy>p:not(.lead){font-size:13px;margin-bottom:12px}.about-copy .text-link{font-size:12px;margin-top:12px}.section-heading{display:block;margin-bottom:30px}.section-heading>p{margin-top:17px;font-size:12px;line-height:1.9}.services-grid{grid-template-columns:1fr 1fr;gap:12px}.service-card{padding:23px 17px 18px}.service-top{margin-bottom:19px}.service-icon{width:29px;height:29px}.service-top>span{font-size:16px}.service-card h3{font-size:19px;letter-spacing:.5px;margin-bottom:10px}.service-card>p{font-size:11px;line-height:1.9;min-height:84px}.service-link{font-size:10px;margin-top:19px;padding-top:13px}.service-link .icon{width:15px;height:15px}.documents-grid{grid-template-columns:1fr;gap:28px}.section-intro>p:not(.eyebrow){font-size:13px;margin:18px 0}.section-intro .text-link{font-size:13px}.document-note{max-width:none;margin-top:23px;padding:17px 18px;font-size:11px}.document-body{padding-left:0;gap:20px;font-size:12px}.document-body h3{font-size:13px}.document-body li{margin-bottom:3px}summary{font-size:16px;padding:20px 0}summary 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