:root {
  --ink: #122c44;
  --ink-2: #33495e;
  --muted: #5d7286;
  --blue-800: #0e3a5c;
  --blue-600: #15568a;
  --blue-100: #e8f0f7;
  --navy-950: #0b1c2e;
  --line: #d5e0e8;
  --paper: #f5f8fa;
  --white: #ffffff;
  --shadow: 0 18px 48px rgba(18, 38, 56, .08);
  --radius: 8px;
}

* { box-sizing: border-box; }
html { scroll-behavior: smooth; }
body {
  margin: 0;
  background: var(--paper);
  color: var(--ink);
  font-family: "Noto Sans TC", "PingFang TC", "Microsoft JhengHei", "Avenir Next", sans-serif;
  line-height: 1.72;
  letter-spacing: .012em;
}
body.menu-open { overflow: hidden; }
a { color: inherit; text-decoration: none; }
a:focus-visible,
button:focus-visible,
input:focus-visible,
select:focus-visible,
textarea:focus-visible {
  outline: 3px solid rgba(21, 86, 138, .45);
  outline-offset: 3px;
}
img { display: block; max-width: 100%; height: auto; }
p { margin: 0 0 1rem; }
p, .hero-lede, .lead { text-wrap: pretty; }
h1, h2, h3, .brand b {
  margin: 0;
  font-family: "Noto Serif TC", "Songti TC", "Microsoft JhengHei", Georgia, serif;
  font-weight: 700;
  letter-spacing: 0;
}
h1, h2, h3 { text-wrap: balance; }
h1 { line-height: 1.3; }
h2 { line-height: 1.45; }
h3 { line-height: 1.5; }
.container { width: min(1160px, calc(100% - 48px)); margin-inline: auto; }
.site-header {
  position: sticky;
  top: 0;
  z-index: 50;
  background: rgba(255, 255, 255, .94);
  border-bottom: 1px solid var(--line);
  backdrop-filter: blur(18px);
}
.nav-shell { min-height: 74px; display: flex; align-items: center; justify-content: space-between; gap: 22px; }
.brand { display: inline-flex; flex-direction: column; gap: 0; min-width: 180px; font-weight: 700; letter-spacing: 0; }
.brand b { font-size: 1.05rem; }
.brand span { color: var(--muted); font: 600 .74rem/1.2 "Avenir Next", "Helvetica Neue", sans-serif; letter-spacing: .03em; text-transform: uppercase; }
.nav { display: flex; align-items: center; gap: 2px; font: 600 .88rem/1.2 "Avenir Next", "Helvetica Neue", sans-serif; }
.nav a { display: inline-flex; align-items: center; min-height: 44px; padding: 12px 10px; border-radius: 6px; color: var(--ink-2); }
.nav a:hover, .nav a[aria-current="page"] { background: var(--blue-100); color: var(--blue-600); }
.nav-cta { padding-inline: 14px !important; background: var(--blue-600); border: 1px solid var(--blue-600); color: #fff !important; }
.nav-cta:hover { background: var(--blue-800); border-color: var(--blue-800); color: #fff !important; }
.language { color: var(--muted) !important; }
.menu-button { display: none; width: 42px; height: 42px; border: 1px solid var(--line); border-radius: 6px; background: var(--white); }
.menu-button span { display: block; width: 18px; height: 2px; margin: 4px auto; background: var(--ink); }
.hero {
  position: relative;
  min-height: min(720px, calc(100svh - 74px));
  display: grid;
  align-items: center;
  overflow: hidden;
  background: var(--navy-950);
}
.hero img { position: absolute; inset: 0; width: 100%; height: 100%; object-fit: cover; opacity: .28; }
.hero-content { position: relative; z-index: 2; width: min(1160px, calc(100% - 48px)); margin: 0 auto; padding: 8vh 0 7vh; color: #fff; }
.eyebrow { display: inline-flex; align-items: center; gap: 10px; color: var(--blue-600); font: 700 .78rem/1.2 "Avenir Next", "Helvetica Neue", sans-serif; letter-spacing: .08em; text-transform: uppercase; }
.hero .eyebrow { color: #a9cdee; }
.eyebrow::before { content: ""; width: 42px; height: 1px; background: currentColor; }
h1 { max-width: 780px; margin-top: 22px; font-size: clamp(3rem, 7vw, 6.6rem); }
.hero-lede { max-width: 560px; margin-top: 24px; color: rgba(255,255,255,.88); font-size: clamp(1.05rem, 1.55vw, 1.28rem); line-height: 1.72; }
.hero-actions { display: flex; flex-wrap: wrap; gap: 14px; margin-top: 28px; }
.button { display: inline-flex; align-items: center; justify-content: center; min-height: 48px; padding: 12px 18px; border-radius: 6px; border: 1px solid transparent; font: 700 .92rem/1.2 "Avenir Next", "Helvetica Neue", sans-serif; letter-spacing: .02em; transition: transform .18s ease, box-shadow .18s ease, background .18s ease; }
.button:hover { transform: translateY(-1px); box-shadow: 0 16px 40px rgba(16,38,61,.16); }
.button:active { transform: translateY(1px); }
.button-primary { background: var(--blue-600); border-color: var(--blue-600); color: #fff; }
.button-primary:hover { background: var(--blue-800); border-color: var(--blue-800); }
.button-secondary { background: rgba(255,255,255,.08); border-color: rgba(255,255,255,.36); color: #fff; }
.button-outline { color: var(--blue-600); border-color: #9ebbc6; background: #fff; }
.advisory-hero { min-height: auto; padding: 84px 0 72px; background: linear-gradient(135deg, #f7faf9 0%, #eef4f5 100%); color: var(--ink); align-items: center; }
.hero-grid { display: grid; grid-template-columns: minmax(0, 1.08fr) minmax(360px, .72fr); gap: 56px; align-items: center; }
.advisory-hero .hero-content { width: auto; margin: 0; padding: 0; color: var(--ink); }
.advisory-hero .eyebrow { color: var(--blue-600); font-size: .78rem; letter-spacing: .08em; }
.advisory-hero h1 { max-width: 720px; margin-top: 18px; font-size: clamp(2.75rem, 5.4vw, 5.05rem); }
.advisory-hero .hero-lede { max-width: 640px; color: var(--ink-2); font-size: clamp(1.05rem, 1.55vw, 1.22rem); }
.advisory-hero .button-secondary { color: var(--blue-600); background: #fff; border-color: #bfd2da; }
.hero-advisory-card { background: #fff; border: 1px solid var(--line); border-radius: 8px; box-shadow: var(--shadow); overflow: hidden; }
.advisory-card-head { padding: 26px 28px; border-bottom: 1px solid var(--line); background: #f9fbfb; }
.advisory-card-head span { display: block; color: var(--muted); font: 700 .76rem/1.2 "Avenir Next", sans-serif; letter-spacing: .08em; text-transform: uppercase; }
.advisory-card-head strong { display: block; margin-top: 8px; font-family: "Noto Serif TC", "Songti TC", "Microsoft JhengHei", Georgia, serif; font-size: 1.45rem; }
.service-ledger { margin: 0; }
.service-ledger div { display: grid; grid-template-columns: 150px 1fr; gap: 18px; padding: 20px 28px; border-bottom: 1px solid var(--line); }
.service-ledger div:last-child { border-bottom: 0; }
.service-ledger dt { color: var(--blue-600); font: 800 .78rem/1.25 "Avenir Next", sans-serif; text-transform: uppercase; }
.service-ledger dd { margin: 0; color: var(--ink-2); }
.signal-rail { background: #fff; border-block: 1px solid var(--line); }
.signal-rail .container { display: grid; grid-template-columns: repeat(3, 1fr); gap: 0; border-left: 1px solid var(--line); }
.signal-rail div div { min-height: 102px; padding: 22px 24px; border-right: 1px solid var(--line); }
.signal-rail strong { display: block; margin-bottom: 6px; font-family: "Noto Serif TC", "Songti TC", "Microsoft JhengHei", Georgia, serif; font-size: 1.08rem; }
.signal-rail span { color: var(--muted); font-size: .94rem; }
.section { padding: 88px 0; }
.section.alt { background: #fff; border-block: 1px solid var(--line); }
.section.compact { padding: 72px 0; }
.section-head { display: block; max-width: 820px; margin-bottom: 34px; }
.section-kicker { display: inline-flex; margin-bottom: 14px; color: var(--blue-600); font: 800 .76rem/1.2 "Avenir Next", "Helvetica Neue", sans-serif; letter-spacing: .06em; text-transform: uppercase; }
.section h2 { max-width: 820px; margin-top: 10px; font-size: clamp(1.9rem, 3.6vw, 3.25rem); }
.section-head p, .lead { max-width: 680px; color: var(--ink-2); margin-top: 16px; }
.section h2 + p { margin-top: 16px; }
.grid-3, .grid-2 { display: grid; gap: 18px; border: 0; }
.grid-3 { grid-template-columns: repeat(3, 1fr); }
.grid-2 { grid-template-columns: repeat(2, 1fr); }
.card { min-width: 0; border: 1px solid var(--line); border-radius: 8px; background: #fff; box-shadow: none; padding: 28px; }
.card:has(a.inline) { display: flex; flex-direction: column; }
.card h3 { font-size: 1.2rem; margin-bottom: 14px; }
.card p { color: var(--ink-2); }
.card a.inline { align-self: flex-start; margin-top: auto; padding-top: 14px; color: var(--blue-600); font: 800 .88rem/1.2 "Avenir Next", "Helvetica Neue", sans-serif; }
.image-band { display: grid; grid-template-columns: 1fr .9fr; gap: 44px; align-items: center; }
.image-panel img { aspect-ratio: 16 / 10; width: 100%; object-fit: cover; border-radius: 8px; border: 1px solid var(--line); box-shadow: var(--shadow); }
.feature-list { display: grid; gap: 14px; padding: 0; margin: 24px 0 0; list-style: none; }
.feature-list li { padding-left: 28px; position: relative; color: var(--ink-2); }
.feature-list li::before { content: ""; position: absolute; left: 0; top: .72em; width: 10px; height: 10px; border-radius: 50%; background: var(--blue-600); }
.tabs { display: grid; grid-template-columns: 260px minmax(0, 1fr); gap: 28px; }
.tab-buttons { display: grid; gap: 10px; align-content: start; }
.tab-button { border: 1px solid var(--line); border-radius: 8px; background: #fff; padding: 15px 16px; color: var(--ink-2); text-align: left; font: 800 .94rem/1.2 "Avenir Next", "Helvetica Neue", sans-serif; cursor: pointer; }
.tab-button[aria-selected="true"] { background: var(--blue-600); border-color: var(--blue-600); color: #fff; }
.tab-panel { display: none; min-height: 300px; border: 1px solid var(--line); border-radius: 8px; background: #fff; padding: 34px; }
.tab-panel.active { display: block; }
.process { display: grid; grid-template-columns: repeat(5, 1fr); gap: 0; background: #fff; border-top: 1px solid var(--line); border-left: 1px solid var(--line); border-color: var(--line); }
.process.process-3 { grid-template-columns: repeat(3, 1fr); }
.process.process-4 { grid-template-columns: repeat(4, 1fr); }
.process.process-5 { grid-template-columns: repeat(5, 1fr); }
.process-step { min-height: 190px; padding: 24px; border-right: 1px solid var(--line); border-bottom: 1px solid var(--line); background: #fff; }
.process-step span { color: var(--blue-600); font: 900 .8rem/1.2 "Avenir Next", "Helvetica Neue", sans-serif; }
.process-step h3 { margin-top: 18px; font-size: 1.12rem; }
.page-hero { background: linear-gradient(135deg, #0b1c2e, #15568a); color: #fff; padding: 76px 0 70px; }
.page-hero .container { display: block; max-width: 1040px; }
.page-hero h1 { max-width: 840px; font-size: clamp(2.25rem, 4.4vw, 4.2rem); }
.page-hero p { max-width: 680px; margin-top: 24px; color: rgba(255,255,255,.78); font-size: 1.13rem; }
.breadcrumbs { margin-bottom: 22px; color: rgba(255,255,255,.66); font: 700 .8rem/1.2 "Avenir Next", "Helvetica Neue", sans-serif; }
.article { width: min(820px, calc(100% - 40px)); margin: 0 auto; }
.article h2 { margin: 48px 0 18px; font-size: 2rem; }
.article p, .article li { color: var(--ink-2); font-size: 1.06rem; }
.article blockquote { margin: 34px 0; padding: 26px 30px; border-left: 4px solid var(--blue-600); background: #fff; color: var(--ink); font-size: 1.22rem; }
.accordion { display: grid; gap: 12px; }
.accordion-item { border: 1px solid var(--line); border-radius: 8px; background: #fff; overflow: hidden; }
.accordion-button { width: 100%; padding: 20px 22px; border: 0; background: #fff; text-align: left; color: var(--ink); font: 800 1rem/1.3 "Avenir Next", "Helvetica Neue", sans-serif; cursor: pointer; }
.accordion-button:hover { background: var(--blue-100); }
.accordion-panel { display: none; padding: 0 22px 22px; color: var(--muted); }
.accordion-item.open .accordion-panel { display: block; }
.contact-form { display: grid; gap: 14px; }
.field { display: grid; gap: 6px; font: 700 .85rem/1.2 "Avenir Next", "Helvetica Neue", sans-serif; color: var(--ink-2); }
.field input, .field select, .field textarea { width: 100%; border: 1px solid var(--line); border-radius: 8px; padding: 13px 14px; background: #fff; color: var(--ink); font: 1rem/1.4 "Avenir Next", "Helvetica Neue", sans-serif; }
.field textarea { min-height: 138px; resize: vertical; }
.notice { padding: 16px 18px; background: var(--blue-100); border: 1px solid rgba(21, 86, 138, .28); border-radius: 8px; color: var(--ink-2); }
.site-footer { padding: 58px 0 34px; background: var(--navy-950); color: rgba(255,255,255,.78); }
.footer-grid { display: grid; grid-template-columns: 1.2fr repeat(3, .7fr); gap: 34px; }
.site-footer h3 { color: #fff; font-size: 1rem; margin: 0 0 12px; }
.site-footer a { display: block; margin: 0; padding: 8px 0; color: rgba(255,255,255,.72); font: 600 .9rem/1.3 "Avenir Next", "Helvetica Neue", sans-serif; }
.footer-contact { margin-top: 20px; padding-top: 18px; border-top: 1px solid rgba(255,255,255,.14); color: rgba(255,255,255,.66); font-size: .88rem; line-height: 1.62; }
.footer-contact p { margin: 0 0 8px; }
.footer-contact a { margin: 5px 0; font-size: .88rem; line-height: 1.42; }
.footer-bottom { margin-top: 42px; padding-top: 22px; border-top: 1px solid rgba(255,255,255,.14); font-size: .86rem; color: rgba(255,255,255,.58); }
.footer-legal { display: grid; gap: 8px; line-height: 1.58; }
.footer-legal p { margin: 0; }

@media (max-width: 860px) {
  .container { width: min(100% - 40px, 1160px); }
  .menu-button { display: block; }
  .nav { position: fixed; inset: 74px 0 auto 0; display: none; grid-template-columns: 1fr; gap: 0; padding: 16px 20px 24px; background: var(--paper); border-bottom: 1px solid var(--line); box-shadow: var(--shadow); }
  body.menu-open .nav { display: grid; }
  .nav a { padding: 14px 10px; }
  .hero { min-height: 720px; }
  .hero-content { width: min(100% - 40px, 1160px); }
  h1 { font-size: clamp(2.55rem, 13vw, 4.2rem); }
  .hero-lede { font-size: 1.05rem; }
  .advisory-hero { padding: 60px 0 52px; }
  .hero-grid { grid-template-columns: 1fr; gap: 28px; }
  .advisory-hero h1 { font-size: clamp(2.35rem, 11vw, 3.35rem); }
  .hero-advisory-card { margin-top: 4px; }
  .service-ledger div { grid-template-columns: 1fr; gap: 6px; padding: 18px 20px; }
  .signal-rail .container, .tabs, .grid-2, .grid-3, .image-band, .footer-grid { grid-template-columns: 1fr; }
  .signal-rail div div { border-right: 0; border-bottom: 1px solid var(--line); }
  .section { padding: 64px 0; }
  .section h2 { font-size: clamp(1.9rem, 8vw, 2.55rem); }
  .card { padding: 26px 22px; }
  .image-band { gap: 36px; }
  .process, .process.process-3, .process.process-4, .process.process-5 { grid-template-columns: 1fr; }
  .process-step { min-height: auto; }
}

@media (prefers-reduced-motion: reduce) {
  *, *::before, *::after {
    scroll-behavior: auto !important;
    transition-duration: .01ms !important;
    animation-duration: .01ms !important;
  }
}