:host{display:block;background:#fff;color:#17344a;font-family:Arial,"PingFang TC","Microsoft JhengHei",sans-serif;font-size:16px;line-height:1.8;isolation:isolate;--ink:#17344a;--muted:#485f71;--line:#dfe7ee;--paper:#f7f9fb}
*{box-sizing:border-box}a{color:#17344a;text-underline-offset:4px}a:focus-visible,summary:focus-visible{outline:3px solid #bd4945;outline-offset:4px}h1,h2,h3,p{margin:0}p,li{overflow-wrap:anywhere}h1,h2{font-family:Georgia,"Songti TC","Microsoft JhengHei",serif;font-weight:400;line-height:1.35}h1{font-size:38px;text-wrap:balance;max-width:700px}h2{font-size:27px;margin:0 0 18px}h3{font-size:18px;line-height:1.5;margin:0 0 12px}p{margin-bottom:16px;color:var(--muted)}section{scroll-margin-top:150px}
.hero{position:relative;min-height:520px;display:flex;align-items:center;background:#17344a;color:#fff;overflow:hidden;padding:64px 32px;isolation:isolate}.hero>img{position:absolute;inset:0;width:100%;height:100%;object-fit:cover;object-position:center 52%;z-index:0}.hero:before{content:"";position:absolute;inset:0;background:linear-gradient(90deg,#142635ed 0%,#142635dd 32%,#14263588 65%,#14263530 100%);z-index:1}.hero-inner{position:relative;z-index:2;width:100%;max-width:1080px;margin:0 auto}.hero p{color:#edf3f7;max-width:610px;font-size:17px;line-height:1.8;margin:24px 0}.eyebrow{display:block;font-size:12px;letter-spacing:.1em;margin-bottom:16px;color:#e4edf3}.button{display:inline-flex;align-items:center;justify-content:center;min-height:48px;padding:12px 22px;border-radius:4px;background:#17344a;color:#fff;text-decoration:none;font-size:15px;font-weight:600;text-align:center;line-height:1.6}.hero .button{background:#fff;color:#17344a}.button:hover{filter:brightness(.94)}
.overview{max-width:1144px;margin:0 auto;padding:40px 32px 36px}.status{display:inline-block;background:#eef3f7;border-left:3px solid #17344a;padding:7px 13px;font-weight:600;font-size:14px;line-height:1.6;margin-bottom:20px}.status.closed{background:#fff4df;border-color:#9d651c;color:#6d4513}.overview>p{font-size:14px}.cards{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:20px}.card{background:var(--paper);border-top:2px solid var(--line);padding:22px}.card p{font-size:15px;margin-bottom:0}.card strong{display:block;font-size:16px;margin-bottom:10px;line-height:1.55}
.reading{display:grid;grid-template-columns:230px minmax(0,1fr);gap:52px;max-width:1144px;padding:24px 32px 64px;margin:0 auto}.contents{align-self:start;position:sticky;top:150px;border-top:1px solid var(--line);padding-top:18px}.contents strong{display:block;margin-bottom:12px;font-size:15px}.contents a{display:block;text-decoration:none;font-size:13px;line-height:1.65;padding:6px 0;color:#485f71}.contents a:hover{text-decoration:underline}.article>section{border-bottom:1px solid var(--line);padding:0 0 24px;margin-bottom:34px}.article p{line-height:1.9}.article>section:first-child ul{padding-left:22px;margin:0}.article li{color:#485f71;margin-bottom:14px}.article details{border-bottom:1px solid var(--line);padding:0}.article details:last-child{border-bottom:0}summary{cursor:pointer;min-height:52px;padding:15px 30px 15px 0;font-weight:600;line-height:1.6;position:relative;list-style:none}summary::-webkit-details-marker{display:none}summary:after{content:"+";position:absolute;right:3px;top:14px;font-size:22px;line-height:1}details[open]>summary:after{content:"−"}details>p{padding-right:20px;padding-bottom:8px;margin-bottom:12px}
.sources{background:var(--paper);padding:24px}.sources a{display:block;font-size:14px;margin-top:8px;overflow-wrap:anywhere}.sources p{font-size:13px;margin-bottom:0}.related{background:var(--paper);padding:44px 32px}.related-inner{max-width:1080px;margin:0 auto}.related-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:18px}.related a{display:block;background:#fff;border:1px solid var(--line);padding:22px;text-decoration:none;line-height:1.6}.related a:hover{text-decoration:underline}.next{padding:44px 32px;background:#17344a;color:#fff}.next-inner{max-width:1080px;margin:0 auto}.next p{color:#e4edf3;max-width:800px}.next .button{background:#fff;color:#17344a;margin-right:12px}.next a.secondary{display:inline-block;min-height:48px;padding:12px 0;color:#fff;font-size:15px}.date{display:block;font-size:12px;color:#647b8d;margin-top:12px}
@media(max-width:760px){:host{font-size:16px}section{scroll-margin-top:80px}.hero{min-height:360px;align-items:flex-end;padding:56px 22px 30px}.hero:before{background:linear-gradient(180deg,#10253760 0%,#102537bd 42%,#102537f2 100%)}.hero>img{object-position:65% center}h1{font-size:27px;max-width:100%;line-height:1.4}h2{font-size:23px;line-height:1.45}.hero p{font-size:15px;margin:16px 0 22px}.hero .button{width:100%}.eyebrow{margin-bottom:12px}.overview{padding:26px 22px}.cards{grid-template-columns:1fr;gap:12px}.card{padding:18px}.reading{display:block;padding:0 22px 38px}.contents{position:static;display:flex;flex-wrap:wrap;gap:8px 14px;margin:0 0 28px;padding:16px 0;border-bottom:1px solid var(--line)}.contents strong{width:100%;margin-bottom:0}.contents a{font-size:13px;padding:4px 0}.article>section{margin-bottom:28px;padding-bottom:20px}.article p{line-height:1.9}.sources{padding:18px}.related{padding:30px 22px}.related-grid{grid-template-columns:1fr;gap:12px}.related a{padding:18px}.next{padding:32px 22px}.next .button{width:100%;margin:0 0 10px}.next a.secondary{width:100%;text-align:center}.status{max-width:100%}}
@media(prefers-reduced-motion:reduce){*{scroll-behavior:auto!important}}
.breadcrumbs{max-width:1144px;margin:0 auto;padding:22px 32px 0;font-size:13px;color:#485f71}.editorial-note{font-size:12px;margin:12px 0 0;line-height:1.7}.editorial-note a{white-space:normal}
@media(max-width:760px){.breadcrumbs{padding:18px 22px 0}}

.hero{min-height:534px;padding:64px 32px}.hero-inner{max-width:920px}.hero h1{font-size:36px;line-height:1.25;max-width:620px;margin:0 0 24px}.hero p{font-size:16px;line-height:1.8;max-width:620px}.cards{display:block}.card{background:transparent;border:0;border-top:1px solid #dfe7ee;padding:17px 0}.card:first-child{border-top:0}.card strong{font-size:15px}.card p{font-size:16px;line-height:1.8}
.overview-layout{display:block}.inquiry-panel{margin:24px 0 0;padding:28px}.inquiry-panel ul{display:flex;flex-wrap:wrap;gap:10px 26px}.inquiry-panel .button{width:auto;min-width:260px}.reading{display:block;padding-top:24px}.contents{display:none}.article>section{margin:0;padding:0;border:0}.article h2{font:400 28px/1.3 Georgia,"Songti TC","Microsoft JhengHei",serif;margin:28px 0 16px}.article h3{font:600 20px/1.45 Arial,"Microsoft JhengHei",sans-serif;margin:24px 0 12px}.article p,.article li{font:400 16px/1.8 Arial,"PingFang TC","Microsoft JhengHei",sans-serif;margin:0 0 14px}.article details{border:0;margin:0;padding:0}.article details summary{font:600 20px/1.45 Arial,"Microsoft JhengHei",sans-serif;margin:24px 0 12px;padding:0;min-height:0;cursor:pointer}.article details summary:after{display:none}.article details>p{padding:0;margin:0 0 14px}.fee-table-scroll{overflow:auto;max-width:100%;margin:22px 0}.fee-table{border-collapse:collapse;width:100%;font-size:15px;line-height:1.65}.fee-table caption{text-align:left;font-weight:600;margin-bottom:12px}.fee-table th,.fee-table td{padding:13px 12px;text-align:left;border-bottom:1px solid #dfe7ee;white-space:normal;min-width:90px}.fee-table th{background:#f0f5f8}.article{max-width:920px;margin:0 auto}.overview,.reading,.breadcrumbs{max-width:984px}.sources{margin-top:34px!important;padding:26px!important}.article section[id^=section]{scroll-margin-top:150px}
@media(max-width:760px){.hero{min-height:360px}.hero h1{font-size:28px;line-height:1.4}.overview{padding:26px 22px}.reading{padding:0 22px 38px}.article h2{font-size:23px;line-height:1.45;margin-top:28px}.article h3,.article details summary{font-size:18px;line-height:1.6}.article p,.article li{font-size:16px;line-height:1.8}.inquiry-panel{padding:22px}.inquiry-panel ul{display:block}.inquiry-panel .button{width:100%;min-width:0}.fee-table-scroll{border:1px solid #dfe7ee;border-radius:3px}.fee-table{font-size:13px}.article section[id^=section]{scroll-margin-top:124px}}
@media(max-width:760px){#faq{margin-top:28px!important;padding-top:0!important}#faq>h2{font-size:22px!important;line-height:1.4!important;margin-bottom:16px!important}#faq details{padding:14px 0!important;margin:0!important;height:auto!important;min-height:0!important}#faq summary,#faq summary *{font-family:Arial,"PingFang TC","Microsoft JhengHei",sans-serif!important;font-size:15px!important;line-height:1.55!important;font-weight:600!important;letter-spacing:0!important}#faq details>p,#faq details>p *{font-family:Arial,"PingFang TC","Microsoft JhengHei",sans-serif!important;font-size:14px!important;line-height:1.75!important;letter-spacing:0!important;margin:10px 0 0!important}#faq summary::after{font-size:18px!important}.button::before,.button::after{display:none!important;content:none!important}}@media(max-width:760px){section{scroll-margin-top:124px}.fee-table{display:block}.fee-table caption{display:block;width:100%;box-sizing:border-box;white-space:normal}.fee-table thead{display:none}.fee-table tbody{display:block}.fee-table tr{display:grid;grid-template-columns:1fr 1fr;border-bottom:1px solid #dfe7ee}.fee-table td{display:block;min-width:0}.fee-table td:first-child{grid-column:1/-1;font-weight:700;background:#f0f5f8}.fee-table td:not(:first-child):before{content:attr(data-label);display:block;font-size:12px;color:#485f71}.fee-table-scroll{overflow:visible}}