/* Cream white paper with soft gosling-yellow washes; warm brown ink and a deep golden-brown for buttons keep it readable. Serif titles, sans body. */
:root {
  --paper: #fffcf4;
  --surface: #ffffff;
  --ink: #3b3220;
  --muted: #6e624b;
  --line: #f0e6c6;
  --green: #7a5c10;        /* primary: deep golden brown (buttons) */
  --green-2: #8a6a12;      /* links, ticks */
  --on-green: #ffffff;
  --hi: #fbe38a;           /* gosling yellow */
  --hi-ink: #3b3220;
  --hi-soft: #fff5cc;      /* pale gosling yellow bands */
  --pink: #fde9a0; --mint: #fff0b8; --lav: #fff3c4; --lemon: #fbe38a; --peach: #fde4a6; --sky: #fff6d6;
  --focus: #2f6fdb;
  --f-body: "Inter", "Noto Sans TC", "Noto Sans SC", "PingFang TC", "Microsoft JhengHei", system-ui, sans-serif;
  --f-display: "Quattrocento", "Noto Serif TC", "Noto Serif SC", Georgia, serif;
  --s-1: clamp(2.125rem, 1.5rem + 2.8vw, 3.5rem);
  --s-2: clamp(1.5rem, 1.25rem + 1vw, 2rem);
  --wrap: 1120px;
  --r: 12px;
  color-scheme: light;
}
@media (prefers-color-scheme: dark) {
  :root:not([data-theme="light"]) {
    --paper: #1c1913; --surface: #25211a; --ink: #f2ead6; --muted: #bfb39a; --line: #3b3426;
    --green: #d9b65e; --green-2: #d9b65e; --on-green: #1c1913; --hi-soft: #332c1f;
    --pink: #3a3122; --mint: #322c20; --lav: #332c1f; --lemon: #3d3420; --peach: #3a3024; --sky: #2f2a20; --focus: #8fb4ff; color-scheme: dark;
  }
}
:root[data-theme="dark"] {
  --paper: #1c1913; --surface: #25211a; --ink: #f2ead6; --muted: #bfb39a; --line: #3b3426;
  --green: #d9b65e; --green-2: #d9b65e; --on-green: #1c1913; --hi-soft: #332c1f;
  --pink: #3a3122; --mint: #322c20; --lav: #332c1f; --lemon: #3d3420; --peach: #3a3024; --sky: #2f2a20; --focus: #8fb4ff; color-scheme: dark;
}
html:lang(zh-Hans) { --f-body: "Inter", "Noto Sans SC", "Noto Sans TC", "PingFang SC", "Microsoft YaHei", system-ui, sans-serif; --f-display: "Quattrocento", "Noto Serif SC", "Noto Serif TC", Georgia, serif; }

*, *::before, *::after { box-sizing: border-box; }
html { -webkit-text-size-adjust: 100%; scroll-behavior: smooth; }
@media (prefers-reduced-motion: reduce) { html { scroll-behavior: auto; } }
body { margin: 0; background: var(--paper); color: var(--ink); font-family: var(--f-body); font-size: 1.0625rem; line-height: 1.7; }
a { color: var(--green-2); text-underline-offset: 3px; }
:focus-visible { outline: 3px solid var(--focus); outline-offset: 2px; border-radius: 4px; }
h1, h2, h3 { font-family: var(--f-display); line-height: 1.25; margin: 0; letter-spacing: 0; text-wrap: balance; }
h1 { font-size: var(--s-1); font-weight: 700; }
h2 { font-size: var(--s-2); font-weight: 700; }
h3 { font-size: 1.1875rem; font-weight: 700; }
p { margin: 0; }
ul { margin: 0; padding: 0; list-style: none; }
.wrap { max-width: var(--wrap); margin-inline: auto; padding-left: max(16px, env(safe-area-inset-left, 0px)); padding-right: max(16px, env(safe-area-inset-right, 0px)); }
.skip { position: absolute; left: -9999px; }
.skip:focus { left: 16px; top: 16px; z-index: 60; background: var(--surface); padding: 8px 12px; }
.sr { position: absolute; width: 1px; height: 1px; overflow: hidden; clip: rect(0 0 0 0); }
.lead { color: var(--muted); font-size: 1.125rem; max-width: 40em; }
.note { color: var(--muted); font-size: 0.875rem; margin-top: 32px; }

/* header */
.site-header { position: sticky; top: 0; z-index: 30; background: color-mix(in srgb, var(--paper) 92%, transparent); backdrop-filter: blur(8px); border-bottom: 1px solid var(--line); }
.bar { display: flex; align-items: center; gap: 20px; min-height: 64px; }
.brand { display: inline-flex; align-items: center; gap: 10px; text-decoration: none; color: var(--ink); font-size: 1.25rem; letter-spacing: -0.02em; margin-right: auto; }
.brand .mark { width: 32px; height: 32px; }
.brand b, .foot-brand b { color: #1f6b5a; }
@media (prefers-color-scheme: dark) { :root:not([data-theme="light"]) .brand b, :root:not([data-theme="light"]) .foot-brand b { color: #8fd3bf; } }
.nav { display: flex; gap: 4px; }
.nav a { padding: 8px 12px; border-radius: 8px; color: var(--ink); text-decoration: none; font-weight: 500; }
.nav a:hover { background: var(--hi-soft); }
.nav a[aria-current="page"] { background: var(--hi); }
.langs { display: flex; border: 1px solid var(--line); border-radius: 999px; overflow: hidden; }
.langs a { padding: 4px 11px; font-size: 0.875rem; color: var(--muted); text-decoration: none; }
.langs a[aria-current="true"] { background: var(--hi); color: var(--hi-ink); font-weight: 600; }
.menu { display: none; position: relative; }
.menu summary { list-style: none; cursor: pointer; padding: 6px 12px; border: 1px solid var(--line); border-radius: 8px; font-weight: 500; }
.menu summary::-webkit-details-marker { display: none; }
.menu-panel { position: absolute; right: 0; top: calc(100% + 8px); background: var(--surface); border: 1px solid var(--line); border-radius: 12px; padding: 6px; min-width: 200px; box-shadow: 0 12px 30px rgba(0,0,0,.12); display: grid; }
.menu-panel a { padding: 10px 12px; border-radius: 8px; color: var(--ink); text-decoration: none; }
.menu-panel a[aria-current="page"] { background: var(--hi); }
@media (max-width: 820px) { .nav { display: none; } .menu { display: block; } .bar { gap: 10px; } }

/* buttons */
.btn { display: inline-flex; align-items: center; justify-content: center; gap: 10px; min-height: 48px; padding: 10px 22px; border-radius: 10px; font-weight: 700; text-decoration: none; border: 2px solid transparent; font-size: 1rem; }
.btn-solid { background: var(--green); color: var(--on-green); }
.btn-solid:hover { filter: brightness(1.15); }
.btn-line { border-color: var(--green); color: var(--ink); background: transparent; }
.btn-hi { background: var(--hi); color: var(--hi-ink); }
.btn-block { width: 100%; margin-top: 20px; }
.btn-row { display: flex; flex-wrap: wrap; gap: 12px; }

/* hero */
.hero { padding: 64px 0 72px; position: relative; overflow: hidden; isolation: isolate; }
.hero::before, .hero::after { content: ""; position: absolute; z-index: -1; border-radius: 50%; filter: blur(42px); opacity: .85; }
.hero::before { width: 520px; height: 420px; left: -120px; top: -80px; background: radial-gradient(circle at 40% 40%, var(--pink), transparent 65%), radial-gradient(circle at 75% 70%, var(--peach), transparent 60%); }
.hero::after { width: 620px; height: 520px; right: -160px; top: 40px; background: radial-gradient(circle at 35% 45%, var(--lav), transparent 62%), radial-gradient(circle at 70% 75%, var(--mint), transparent 60%), radial-gradient(circle at 70% 20%, var(--sky), transparent 55%); }
.hero-grid { display: grid; grid-template-columns: 1.25fr 1fr; gap: 56px; align-items: center; }
.kicker { font-size: 0.875rem; font-weight: 600; color: var(--green-2); text-transform: uppercase; letter-spacing: 0.06em; margin-bottom: 14px; }
html:lang(zh-Hant) .kicker, html:lang(zh-Hans) .kicker { text-transform: none; letter-spacing: 0.08em; }
.hero-text { margin: 22px 0 28px; font-size: 1.1875rem; color: var(--muted); max-width: 34em; }
.deadline { margin-top: 28px; padding: 12px 16px; border-left: 4px solid var(--hi); background: color-mix(in srgb, var(--surface) 80%, transparent); border-radius: 0 10px 10px 0; font-size: 0.9375rem; max-width: 34em; }
.deadline b { display: block; }
@media (max-width: 900px) { .hero { padding: 36px 0 48px; } .hero-grid { grid-template-columns: 1fr; gap: 36px; } }

/* receipt: the signature element */
.receipt { background: var(--surface); border: 1px solid var(--line); border-radius: var(--r); padding: 28px 28px 24px; box-shadow: 0 1px 0 var(--line), 0 22px 44px -26px rgba(128,101,31,.35); position: relative; }
.receipt::after { content: ""; position: absolute; left: 12px; right: 12px; bottom: -8px; height: 8px; background: radial-gradient(circle at 6px 0, transparent 5px, var(--surface) 5.5px) repeat-x; background-size: 12px 8px; }
.r-name { font-weight: 600; color: var(--muted); font-size: 0.9375rem; }
.r-amount { font-size: 3.5rem; font-weight: 700; line-height: 1.1; margin: 6px 0 4px; font-variant-numeric: tabular-nums; letter-spacing: -0.03em; }
.r-amount small { font-size: 1rem; font-weight: 600; color: var(--muted); letter-spacing: 0; vertical-align: 1.6em; }
.r-amount span { font-size: 1rem; font-weight: 600; color: var(--muted); letter-spacing: 0; margin-left: 8px; }
.r-desc { font-size: 0.9375rem; color: var(--muted); padding-bottom: 16px; border-bottom: 2px dashed var(--hi); }
.r-list { margin-top: 14px; display: grid; gap: 6px; }
.r-list li, .ticks li { position: relative; padding-left: 28px; }
.r-list li::before, .ticks li::before { content: ""; position: absolute; left: 2px; top: 0.5em; width: 14px; height: 8px; border-left: 2.5px solid var(--green-2); border-bottom: 2.5px solid var(--green-2); transform: rotate(-45deg); }
.r-ex-title { margin-top: 16px; padding-top: 14px; border-top: 2px dashed var(--hi); font-size: 0.875rem; font-weight: 600; color: var(--muted); }
.r-ex { font-size: 0.875rem; color: var(--muted); margin-top: 4px; }
.r-ex li::before { content: "– "; }

/* sections */
.section { padding: 64px 0; }
.section h2 { margin-bottom: 28px; }
.section-alt { background: var(--hi-soft); }
.cards { display: grid; grid-template-columns: repeat(3, 1fr); gap: 20px; }
.card { background: var(--surface); border: 0; border-radius: var(--r); padding: 26px; position: relative; overflow: hidden; }
.card::before { content: ""; position: absolute; width: 180px; height: 140px; right: -50px; top: -50px; border-radius: 50%; filter: blur(24px); background: var(--c, var(--pink)); opacity: .9; }
.card > * { position: relative; }
.cards .card:nth-child(1) { --c: var(--pink); } .cards .card:nth-child(2) { --c: var(--mint); } .cards .card:nth-child(3) { --c: var(--lav); }
.card .num { font-weight: 700; color: var(--green); font-variant-numeric: tabular-nums; }
.card h3 { margin: 8px 0 6px; }
.card p { color: var(--muted); }
.steps { list-style: none; margin: 0; padding: 0; display: grid; grid-template-columns: repeat(4, 1fr); gap: 24px; counter-reset: s; }
.steps li { counter-increment: s; position: relative; padding-top: 56px; }
.steps li::before { content: counter(s); position: absolute; top: 0; left: 0; width: 40px; height: 40px; border-radius: 50%; background: var(--c, var(--lemon)); box-shadow: inset 0 0 0 1.5px color-mix(in srgb, var(--green) 35%, transparent); color: var(--ink); font-weight: 700; display: grid; place-items: center; }
.steps li { --c: var(--hi); }
.steps li:not(:last-child)::after { content: ""; position: absolute; top: 20px; left: 52px; right: -12px; border-top: 2px dotted color-mix(in srgb, var(--green) 35%, transparent); }
.steps p { color: var(--muted); margin-top: 6px; }
.why .ticks { max-width: 820px; }
.ticks { display: grid; gap: 12px; }
.ticks.small { gap: 8px; font-size: 0.9375rem; }
@media (max-width: 900px) {
  .section { padding: 44px 0; }
  .cards { grid-template-columns: 1fr; gap: 12px; }
  .steps { grid-template-columns: 1fr; gap: 18px; }
  .steps li { padding: 0 0 0 56px; min-height: 40px; }
  .steps li:not(:last-child)::after { top: 48px; bottom: -14px; left: 19px; right: auto; border-top: 0; border-left: 2px dashed var(--line); }
}

.cta-band { position: relative; overflow: hidden; color: var(--ink); padding: 52px 0; background: radial-gradient(40% 120% at 8% 30%, var(--pink) 0%, transparent 70%), radial-gradient(35% 120% at 55% 80%, var(--lav) 0%, transparent 70%), radial-gradient(35% 120% at 95% 20%, var(--mint) 0%, transparent 70%), var(--lemon); }
.cta-band .wrap { display: flex; flex-wrap: wrap; align-items: center; justify-content: space-between; gap: 20px; }
.cta-band p { color: var(--muted); margin-top: 4px; }
.cta-band .btn-hi { background: var(--green); color: var(--on-green); }

/* inner pages */
.page-head { padding: 48px 0 28px; position: relative; overflow: hidden; isolation: isolate; }
.page-head::before { content: ""; position: absolute; z-index: -1; width: 560px; height: 300px; right: -100px; top: -120px; border-radius: 50%; filter: blur(44px); opacity: .8; background: radial-gradient(circle at 30% 50%, var(--lav), transparent 62%), radial-gradient(circle at 70% 60%, var(--pink), transparent 60%), radial-gradient(circle at 55% 25%, var(--lemon), transparent 55%); }
.page-head .lead { margin-top: 12px; }
.file-grid { display: grid; grid-template-columns: 1fr 360px; gap: 32px; align-items: start; }
.jf { width: 100%; height: 1500px; border: 1px solid var(--line); border-radius: var(--r); background: #fff; display: block; }
.form-tip { font-size: 0.875rem; color: var(--muted); margin-top: 10px; }
.file-side { display: grid; gap: 28px; position: sticky; top: 84px; }
.panel { background: var(--surface); border: 1px solid var(--line); border-radius: var(--r); padding: 22px; }
.panel h2 { font-size: 1.125rem; margin-bottom: 12px; }
@media (max-width: 900px) { .file-grid { display: flex; flex-direction: column; gap: 24px; } .file-side { display: contents; } .file-side .receipt { display: none; } .file-side .panel:not(.pay) { order: -1; } .file-side .pay { order: 2; } .jf { height: 1700px; } }

.toc { display: flex; flex-wrap: wrap; gap: 8px; margin-bottom: 8px; }
.toc a { padding: 8px 14px; border: 1px solid var(--line); border-radius: 999px; text-decoration: none; color: var(--ink); background: var(--surface); font-size: 0.9375rem; }
.toc a:hover { background: var(--lav); border-color: var(--lav); }
.guide { padding: 40px 0; border-bottom: 1px solid var(--line); scroll-margin-top: 80px; }
.guide .lead { margin-top: 8px; }
.g-sections { display: grid; grid-template-columns: repeat(auto-fit, minmax(280px, 1fr)); gap: 20px; margin-top: 24px; }
.g-sections section { background: var(--surface); border: 1px solid var(--line); border-top: 6px solid var(--c, var(--pink)); border-radius: var(--r); padding: 22px; }
.g-sections h3 { display: flex; align-items: center; gap: 10px; margin-bottom: 14px; }
.g-sections section:nth-child(2) { --c: var(--mint); } .g-sections section:nth-child(3) { --c: var(--lav); } .g-sections section:nth-child(4) { --c: var(--peach); }
.g-sections h3 span { flex: none; width: 28px; height: 28px; border-radius: 50%; background: var(--c, var(--pink)); color: var(--hi-ink); font-size: 0.875rem; display: grid; place-items: center; }

.faq { max-width: 820px; }
.faq section + section { margin-top: 40px; }
.faq h2 { font-size: 1.25rem; margin-bottom: 12px; }
.faq details { background: var(--surface); border: 1px solid var(--line); border-radius: 12px; margin-bottom: 10px; }
.faq summary { cursor: pointer; padding: 16px 48px 16px 20px; font-weight: 600; list-style: none; position: relative; }
.faq summary::-webkit-details-marker { display: none; }
.faq summary::after { content: "+"; position: absolute; right: 20px; top: 12px; font-size: 1.5rem; color: var(--green-2); font-weight: 400; }
.faq details[open] summary::after { content: "–"; }
.faq details p { padding: 0 20px 18px; color: var(--muted); }
.prose { max-width: 760px; padding-bottom: 40px; }
.prose h2 { font-size: 1.25rem; margin: 28px 0 8px; }

/* footer */
.site-footer { background: var(--surface); border-top: 1px solid var(--line); padding: 40px 0 28px; font-size: 0.9375rem; color: var(--muted); }
.foot { display: grid; grid-template-columns: 1.4fr 1fr; gap: 24px; }
.foot-brand { font-size: 1.25rem; color: var(--ink); margin-bottom: 6px; }
.foot nav { display: flex; flex-wrap: wrap; gap: 8px 18px; align-content: start; }
.foot nav a { color: var(--ink); }
.fine { grid-column: 1 / -1; font-size: 0.8125rem; }
@media (max-width: 760px) { .foot { grid-template-columns: 1fr; } .site-footer { padding-bottom: 104px; } }

/* mobile sticky CTA + to top */
.sticky-cta { display: none; }
@media (max-width: 760px) {
  .sticky-cta { display: block; position: fixed; left: 0; right: 0; bottom: 0; z-index: 40; padding: 10px max(12px, env(safe-area-inset-right)) calc(10px + env(safe-area-inset-bottom)) max(12px, env(safe-area-inset-left)); background: var(--surface); border-top: 1px solid var(--line); }
  .sticky-cta .btn { width: 100%; justify-content: space-between; }
  .sticky-cta .btn span { font-weight: 500; font-size: 0.875rem; opacity: .85; }
}
.to-top { position: fixed; right: 16px; bottom: 24px; z-index: 35; width: 44px; height: 44px; border-radius: 50%; background: var(--surface); border: 1px solid var(--line); color: var(--ink); display: grid; place-items: center; box-shadow: 0 6px 18px rgba(0,0,0,.15); }
.to-top[hidden] { display: none; }
.to-top svg { width: 22px; height: 22px; }
@media (max-width: 760px) { .to-top { bottom: calc(84px + env(safe-area-inset-bottom)); } }
.panel.pay { border: 0; background: linear-gradient(135deg, var(--lemon), var(--peach)); }
.panel.pay .btn { background: var(--green); color: var(--on-green); }
.panel.pay p { color: var(--muted); font-size: 0.9375rem; }
.panel.pay .btn { margin-top: 14px; }
.jf-block + .jf-block { margin-top: 48px; padding-top: 40px; border-top: 2px dashed var(--pink); }
.jf-block h2 { display: flex; align-items: center; gap: 12px; font-size: 1.375rem; }
.jf-block h2 span { flex: none; width: 34px; height: 34px; border-radius: 50%; display: grid; place-items: center; font-size: 1rem; background: var(--lav); color: var(--ink); }
.jf-block:nth-child(2) h2 span { background: var(--mint); }
.jf-intro { color: var(--muted); margin: 8px 0 16px; }
.jf-embed { background: var(--surface); border: 1px solid var(--line); border-radius: var(--r); overflow: hidden; min-height: 200px; }
.jf-embed iframe { width: 100% !important; border: 0; display: block; }
.r-tiers { margin: 10px 0 6px; display: grid; gap: 4px; }
.r-tiers li { display: flex; align-items: baseline; justify-content: space-between; gap: 12px; padding: 6px 0; }
.r-tiers li + li { border-top: 1px dotted var(--line); }
.r-tier-name { font-weight: 600; }
.r-tier-amt { font-size: 2.25rem; font-weight: 700; letter-spacing: -0.02em; font-variant-numeric: tabular-nums; line-height: 1.1; white-space: nowrap; }
.r-tier-amt small { font-size: 0.8125rem; font-weight: 600; color: var(--muted); letter-spacing: 0; margin-right: 2px; }
.r-tier-amt em { font-style: normal; font-size: 0.9375rem; font-weight: 600; color: var(--muted); margin-left: 4px; letter-spacing: 0; }