/*! tailwindcss v4.2.1 | MIT License | https://tailwindcss.com */
@layer properties{@supports (((-webkit-hyphens:none)) and (not (margin-trim:inline))) or ((-moz-orient:inline) and (not (color:rgb(from red r g b)))){*,:before,:after,::backdrop{--tw-outline-style:solid}}}@layer theme{:root,:host{--font-sans:ui-sans-serif, system-ui, sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji";--font-mono:ui-monospace, SFMono-Regular, Menlo, Monaco, Consolas, "Liberation Mono", "Courier New", monospace;--spacing:.25rem;--default-font-family:var(--font-sans);--default-mono-font-family:var(--font-mono)}}@layer base{*,:after,:before,::backdrop{box-sizing:border-box;border:0 solid;margin:0;padding:0}::file-selector-button{box-sizing:border-box;border:0 solid;margin:0;padding:0}html,:host{-webkit-text-size-adjust:100%;tab-size:4;line-height:1.5;font-family:var(--default-font-family,ui-sans-serif, system-ui, sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji");font-feature-settings:var(--default-font-feature-settings,normal);font-variation-settings:var(--default-font-variation-settings,normal);-webkit-tap-highlight-color:transparent}hr{height:0;color:inherit;border-top-width:1px}abbr:where([title]){-webkit-text-decoration:underline dotted;text-decoration:underline dotted}h1,h2,h3,h4,h5,h6{font-size:inherit;font-weight:inherit}a{color:inherit;-webkit-text-decoration:inherit;-webkit-text-decoration:inherit;-webkit-text-decoration:inherit;-webkit-text-decoration:inherit;text-decoration:inherit}b,strong{font-weight:bolder}code,kbd,samp,pre{font-family:var(--default-mono-font-family,ui-monospace, SFMono-Regular, Menlo, Monaco, Consolas, "Liberation Mono", "Courier New", monospace);font-feature-settings:var(--default-mono-font-feature-settings,normal);font-variation-settings:var(--default-mono-font-variation-settings,normal);font-size:1em}small{font-size:80%}sub,sup{vertical-align:baseline;font-size:75%;line-height:0;position:relative}sub{bottom:-.25em}sup{top:-.5em}table{text-indent:0;border-color:inherit;border-collapse:collapse}:-moz-focusring{outline:auto}progress{vertical-align:baseline}summary{display:list-item}ol,ul,menu{list-style:none}img,svg,video,canvas,audio,iframe,embed,object{vertical-align:middle;display:block}img,video{max-width:100%;height:auto}button,input,select,optgroup,textarea{font:inherit;font-feature-settings:inherit;font-variation-settings:inherit;letter-spacing:inherit;color:inherit;opacity:1;background-color:#0000;border-radius:0}::file-selector-button{font:inherit;font-feature-settings:inherit;font-variation-settings:inherit;letter-spacing:inherit;color:inherit;opacity:1;background-color:#0000;border-radius:0}:where(select:is([multiple],[size])) optgroup{font-weight:bolder}:where(select:is([multiple],[size])) optgroup option{padding-inline-start:20px}::file-selector-button{margin-inline-end:4px}::placeholder{opacity:1}@supports (not ((-webkit-appearance:-apple-pay-button))) or (contain-intrinsic-size:1px){::placeholder{color:currentColor}@supports (color:color-mix(in lab, red, red)){::placeholder{color:color-mix(in oklab, currentcolor 50%, transparent)}}}textarea{resize:vertical}::-webkit-search-decoration{-webkit-appearance:none}::-webkit-date-and-time-value{min-height:1lh;text-align:inherit}::-webkit-datetime-edit{display:inline-flex}::-webkit-datetime-edit-fields-wrapper{padding:0}::-webkit-datetime-edit{padding-block:0}::-webkit-datetime-edit-year-field{padding-block:0}::-webkit-datetime-edit-month-field{padding-block:0}::-webkit-datetime-edit-day-field{padding-block:0}::-webkit-datetime-edit-hour-field{padding-block:0}::-webkit-datetime-edit-minute-field{padding-block:0}::-webkit-datetime-edit-second-field{padding-block:0}::-webkit-datetime-edit-millisecond-field{padding-block:0}::-webkit-datetime-edit-meridiem-field{padding-block:0}::-webkit-calendar-picker-indicator{line-height:1}:-moz-ui-invalid{box-shadow:none}button,input:where([type=button],[type=reset],[type=submit]){appearance:button}::file-selector-button{appearance:button}::-webkit-inner-spin-button{height:auto}::-webkit-outer-spin-button{height:auto}[hidden]:where(:not([hidden=until-found])){display:none!important}}@layer components;@layer utilities{.visible{visibility:visible}.sr-only{clip-path:inset(50%);white-space:nowrap;border-width:0;width:1px;height:1px;margin:-1px;padding:0;position:absolute;overflow:hidden}.relative{position:relative}.start{inset-inline-start:var(--spacing)}.end{inset-inline-end:var(--spacing)}.container{width:100%}@media (width>=40rem){.container{max-width:40rem}}@media (width>=48rem){.container{max-width:48rem}}@media (width>=64rem){.container{max-width:64rem}}@media (width>=80rem){.container{max-width:80rem}}@media (width>=96rem){.container{max-width:96rem}}.block{display:block}.hidden{display:none}.table{display:table}.resize{resize:both}.antialiased{-webkit-font-smoothing:antialiased;-moz-osx-font-smoothing:grayscale}.outline{outline-style:var(--tw-outline-style);outline-width:1px}}:root{--ink:#171717;--ink-soft:#4f4f4f;--muted:#747474;--line:#deded9;--line-dark:#c6c6bf;--paper:#f6f6f2;--surface:#fff;--surface-soft:#efefe9;--yellow:#ffe600;--yellow-deep:#d2bd00;--sidebar-width:308px;--shadow:0 18px 46px #17171714}*{box-sizing:border-box}html{scroll-behavior:smooth}body{background:var(--paper);color:var(--ink);font-family:var(--font-geist-sans), "Noto Sans TC", "PingFang TC", "Microsoft JhengHei", sans-serif;margin:0}body.intro-is-open{overflow:hidden}button,input{font:inherit}button,a{-webkit-tap-highlight-color:transparent}button{color:inherit}a{color:inherit;text-decoration:none}::selection{background:var(--yellow);color:var(--ink)}.sr-only{clip:rect(0, 0, 0, 0);white-space:nowrap;border:0;width:1px;height:1px;margin:-1px;padding:0;position:absolute;overflow:hidden}.site-shell{min-height:100vh;position:relative}.opening-intro{z-index:1000;isolation:isolate;contain:strict;background:#fff;width:100dvw;height:100dvh;position:fixed;inset:0;overflow:hidden}.opening-intro-video{object-fit:contain;object-position:center;backface-visibility:hidden;will-change:transform, opacity;background:#fff;width:100%;min-width:100%;height:100%;min-height:100%;display:block;position:absolute;inset:0;transform:none}.opening-ey-impact{z-index:3;opacity:0;pointer-events:none;background:#000;place-items:center;width:100dvw;height:100dvh;display:grid;position:absolute;inset:0;overflow:hidden}.opening-ey-impact:before,.opening-ey-impact:after{content:"";pointer-events:none;position:absolute;inset:0}.opening-ey-impact:before{mix-blend-mode:multiply;background:repeating-linear-gradient(0deg,#0000 0 7vh,#ffe6000a 7.2vh 7.45vh)}.opening-ey-impact:after{background:radial-gradient(#ffe6001f,#0000 56%)}.opening-ey-logo-image{z-index:2;object-fit:contain;width:min(78vw,78dvh);max-width:92vw;height:auto;max-height:82dvh;display:block;position:relative}.opening-intro-brand{z-index:3;color:#171717;align-items:center;gap:12px;display:flex;position:absolute;bottom:clamp(18px,3.2vw,42px);left:clamp(18px,3.2vw,48px)}.opening-intro-brand>span{background:var(--yellow);letter-spacing:-.08em;clip-path:polygon(0 0,100% 0,100% 78%,82% 100%,0 100%);place-items:center;width:48px;height:48px;font-size:19px;font-weight:850;display:grid}.opening-intro-brand div{gap:2px;display:grid}.opening-intro-brand small{letter-spacing:.18em;font-size:9px;font-weight:800}.opening-intro-brand strong{letter-spacing:.02em;font-size:18px}.opening-intro-skip{z-index:4;-webkit-backdrop-filter:blur(12px);backdrop-filter:blur(12px);color:#363636;cursor:pointer;background:#ffffffc7;border:1px solid #1717172e;border-radius:999px;align-items:center;gap:7px;padding:10px 14px;font-size:12px;font-weight:720;transition:background .16s,transform .16s;display:inline-flex;position:absolute;top:clamp(16px,2.6vw,34px);right:clamp(16px,2.6vw,36px);box-shadow:0 8px 28px #17171714}.opening-intro-skip:hover{background:var(--yellow);transform:translateY(-1px)}.opening-intro-distortion{z-index:2;pointer-events:none;opacity:0;mix-blend-mode:multiply;background:radial-gradient(circle at 50% 62%,#0000 0 16%,#ffe60038 17%,#0000 18.5%),radial-gradient(circle at 50% 62%,#0000 0 25%,#1717171a 26%,#0000 27.2%);position:absolute;inset:-25%}.opening-pov-impact{z-index:2;opacity:0;pointer-events:none;background:radial-gradient(circle at 50% 62%,#fff0 0 3%,#ffe6001f 18%,#17171714 46%,#0000 68%),repeating-conic-gradient(from 2deg at 50% 62%,#0000 0deg 9deg,#1717170e 9.5deg 10.2deg);position:absolute;inset:0;overflow:hidden}.opening-pov-impact i{filter:blur(22px);opacity:0;background:linear-gradient(90deg,#17171752,#0000);width:42%;position:absolute;top:-20%;bottom:-20%}.opening-pov-impact i:first-child{left:-13%;transform:skew(10deg)}.opening-pov-impact i:last-child{background:linear-gradient(-90deg,#17171752,#0000);right:-13%;transform:skew(-10deg)}.opening-intro.is-leaving{animation:.96s cubic-bezier(.2,.74,.22,1) forwards intro-curtain-out}.opening-intro.is-diving .opening-intro-video{transform-origin:50% 62%;animation:.72s cubic-bezier(.46,.02,.82,.42) forwards intro-pov-plunge}.opening-intro.is-diving .opening-pov-impact{animation:.72s cubic-bezier(.34,.02,.82,.42) forwards intro-pov-tunnel}.opening-intro.is-diving .opening-pov-impact i{animation:.72s cubic-bezier(.34,.02,.82,.42) forwards intro-pov-periphery}.opening-intro.is-diving .opening-pov-impact i:last-child{animation-name:intro-pov-periphery-right}.opening-intro.is-diving .opening-intro-brand,.opening-intro.is-diving .opening-intro-skip{animation:.18s forwards intro-detail-out}.opening-intro.is-ey .opening-intro-video{opacity:0;transform:translateY(-8vh)scale(4.6)}.opening-intro.is-ey .opening-intro-brand{animation:.24s forwards intro-detail-out}.opening-intro.is-ey .opening-ey-impact{animation:1.12s cubic-bezier(.16,.82,.18,1) both ey-screen-impact}.opening-intro.is-ey .opening-ey-logo-image{animation:.94s cubic-bezier(.16,.86,.18,1) both ey-logo-image-impact}.opening-intro.is-leaving .opening-ey-impact{opacity:1;animation:.96s cubic-bezier(.2,.74,.22,1) forwards ey-screen-out}.opening-intro.is-leaving .opening-intro-brand{animation:.32s forwards intro-detail-out}.opening-intro.is-leaving .opening-intro-distortion{animation:.82s ease-out forwards intro-lens-pulse}.site-shell.intro-impact>.sidebar,.site-shell.intro-impact>.mobile-header,.site-shell.intro-impact>.main-area{animation:.9s cubic-bezier(.16,.8,.2,1) both site-surface-impact}.site-shell.intro-impact:after{z-index:950;pointer-events:none;content:"";background:radial-gradient(at 50% 58%,#ffe60033,#0000 48%);animation:.9s ease-out both site-afterglow;position:fixed;inset:0}@keyframes intro-curtain-out{0%,26%{opacity:1}to{opacity:0;visibility:hidden}}@keyframes intro-pov-plunge{0%{filter:blur()contrast()saturate();transform:translate(0)scale(1)}22%{filter:blur(.3px)contrast(1.05)saturate(.9);transform:translateY(1.5vh)scale(1.08,.98)}to{filter:blur(7px)contrast(1.28)saturate(.55);transform:translateY(-8vh)scale(4.6,5.1)}}@keyframes intro-pov-tunnel{0%{opacity:0;transform:scale(.42)}28%{opacity:.32}78%{opacity:.92}to{opacity:0;transform:scale(2.4)}}@keyframes intro-pov-periphery{0%{opacity:0;transform:translate(0)skew(10deg)}58%{opacity:.34}to{opacity:0;transform:translate(-22%)skew(18deg)}}@keyframes intro-pov-periphery-right{0%{opacity:0;transform:translate(0)skew(-10deg)}58%{opacity:.34}to{opacity:0;transform:translate(22%)skew(-18deg)}}@keyframes ey-screen-impact{0%{opacity:1;filter:blur(9px);transform:translateY(-3vh)scale(1.14,.8)}18%{opacity:1;filter:blur();transform:translateY(1.8vh)scale(.98,1.035)}43%{transform:translateY(-.8vh)scale(1.016,.99)}61%{transform:translate(1px,3px)scale(.996,1.006)}78%{transform:translate(-1px,-1px)scale(1.003,.998)}to{opacity:1;transform:none}}@keyframes ey-logo-image-impact{0%{opacity:0;transform:translateY(-34vh)scale(1.22,.72)}30%{opacity:1;transform:translateY(2.5vh)scale(.96,1.08)}48%{transform:translateY(-1.1vh)scale(1.025,.985)}68%{transform:translate(2px,1px)scale(.995,1.004)}84%{transform:translate(-1px,-1px)scale(1.002,.999)}to{opacity:1;transform:none}}@keyframes ey-screen-out{0%,24%{opacity:1;filter:blur();transform:scale(1)}to{opacity:0;filter:blur(6px);transform:translateY(13vh)scale(1.12,.92)}}@keyframes intro-detail-out{to{opacity:0;transform:translateY(10px)}}@keyframes intro-lens-pulse{0%{opacity:0;transform:scale(.55,.35)}34%{opacity:.85}to{opacity:0;transform:scale(1.4,1.05)}}@keyframes site-surface-impact{0%{filter:blur(3px)contrast(1.08);transform:translateY(-18px)scale(1.025,.98)}36%{filter:blur(.8px)contrast(1.03);transform:translateY(4px)scale(.993,1.012)}58%{transform:translate(1px,-2px)scale(1.006,.997)}76%{transform:translate(-1px,1px)scale(.998,1.002)}to{filter:none;transform:none}}@keyframes site-afterglow{0%{opacity:0}20%{opacity:1}to{opacity:0}}.sidebar{z-index:40;width:var(--sidebar-width);color:#fff;background:#1d1d1d;border-right:1px solid #2b2b2b;flex-direction:column;display:flex;position:fixed;inset:0 auto 0 0;overflow:hidden}.brand-block{border-bottom:1px solid #343434;align-items:center;gap:14px;min-height:112px;padding:23px 24px;display:flex;position:relative}.brand-mark{background:var(--yellow);color:#171717;letter-spacing:-.08em;clip-path:polygon(0 0,100% 0,100% 78%,82% 100%,0 100%);place-items:center;width:54px;height:54px;font-size:21px;font-weight:850;display:grid}.brand-block .eyebrow{color:#969696;letter-spacing:.18em;margin:0 0 3px;font-size:10px;font-weight:700}.brand-title{letter-spacing:.01em;margin:0;font-size:20px;font-weight:700}.sidebar-close{color:#bcbcbc;cursor:pointer;background:0 0;border:0;border-radius:8px;margin-left:auto;padding:7px;display:none}.privacy-note{color:#bdbdbd;background:#242424;border:1px solid #3b3b3b;border-radius:10px;align-items:center;gap:8px;margin:18px 18px 9px;padding:10px 12px;font-size:12px;display:flex}.privacy-note svg{color:var(--yellow)}.quick-nav{scrollbar-color:#454545 transparent;scrollbar-width:thin;min-height:0;padding:12px 12px 30px;overflow-y:auto}.nav-heading{color:#8b8b8b;letter-spacing:.1em;text-transform:uppercase;justify-content:space-between;padding:6px 9px 10px;font-size:11px;font-weight:700;display:flex}.nav-heading span:last-child{color:#5f5f5f}.category-list{gap:3px;display:grid}.category-button{color:#c8c8c8;text-align:left;cursor:pointer;background:0 0;border:0;border-radius:8px;justify-content:space-between;align-items:center;width:100%;padding:10px 11px;font-size:13px;transition:background .16s,color .16s;display:flex}.category-button:hover{color:#fff;background:#292929}.category-button.is-active{background:var(--yellow);color:#171717;font-weight:700}.category-count{color:#8b8b8b;text-align:center;background:#ffffff14;border-radius:999px;min-width:24px;padding:2px 6px;font-size:10px}.category-button.is-active .category-count{color:#171717;background:#1717171a}.nav-divider{background:#353535;height:1px;margin:16px 7px 12px}.material-shortcuts{gap:3px;display:grid}.shortcut-button{color:#b7b7b7;text-align:left;cursor:pointer;background:0 0;border:0;border-radius:9px;grid-template-columns:30px minmax(0,1fr) 16px;align-items:center;gap:9px;width:100%;padding:9px;transition:background .16s,color .16s;display:grid}.shortcut-button:hover,.shortcut-button.is-active{color:#fff;background:#292929}.shortcut-button.is-active{box-shadow:inset 3px 0 var(--yellow)}.shortcut-icon{color:#d5d5d5;background:#353535;border-radius:8px;place-items:center;width:30px;height:30px;display:grid}.shortcut-copy{min-width:0}.shortcut-copy>span,.shortcut-copy small{text-overflow:ellipsis;white-space:nowrap;display:block;overflow:hidden}.shortcut-copy>span{font-size:12px;font-weight:560}.shortcut-copy small{color:#737373;margin-top:2px;font-size:10px}.shortcut-button>svg{color:#555}.main-area{min-height:100vh;margin-left:var(--sidebar-width);padding:0 46px}@media (width>=921px){.site-shell.home-navigation>.sidebar{opacity:0;pointer-events:none;transition:opacity .36s,transform .52s cubic-bezier(.16,.82,.18,1);transform:translate(-103%)}.site-shell.home-navigation.sidebar-visible>.sidebar{opacity:1;pointer-events:auto;transform:translate(0)}.site-shell.home-navigation>.main-area{margin-left:0;transition:margin-left .52s cubic-bezier(.16,.82,.18,1)}.site-shell.home-navigation.sidebar-visible>.main-area{margin-left:var(--sidebar-width)}}.main-area.home-mode{overscroll-behavior-y:contain;scroll-behavior:smooth;scroll-snap-type:none;scrollbar-color:#a9a9a2 transparent;scrollbar-width:thin;height:100vh;overflow:hidden auto}.home-slide{scroll-snap-align:start;scroll-snap-stop:always;opacity:.15;transform-origin:top;transition:opacity .72s cubic-bezier(.16,.8,.2,1),transform .9s cubic-bezier(.16,.8,.2,1);transform:translateY(54px)scale(.985)}.home-slide.is-revealed{opacity:1;transform:none}.top-search{z-index:20;-webkit-backdrop-filter:blur(16px);backdrop-filter:blur(16px);background:#f6f6f2f0;border-bottom:1px solid #c6c6bfcc;align-items:center;gap:16px;max-width:1400px;margin:0 auto;padding:18px 0;display:flex;position:sticky;top:0}.main-area.home-mode .home-search-reveal{opacity:0;transition:opacity .52s cubic-bezier(.16,.82,.18,1),transform .72s cubic-bezier(.16,.82,.18,1);position:relative;top:auto;transform:translateY(-34px)}.main-area.home-mode .home-search-reveal.is-revealed{opacity:1;transform:none}.search-shell{border:1px solid var(--line-dark);background:var(--surface);color:#6a6a6a;border-radius:12px;align-items:center;gap:11px;width:min(720px,100%);padding:0 14px;transition:border-color .16s,box-shadow .16s;display:flex;box-shadow:0 2px #17171708}.search-shell:focus-within{border-color:#8f8100;box-shadow:0 0 0 3px #ffe60033}.search-shell input{width:100%;height:48px;color:var(--ink);background:0 0;border:0;outline:0;font-size:14px}.search-shell input::placeholder{color:#8b8b8b}.search-shell kbd{color:#777;min-width:26px;font-family:var(--font-geist-mono), monospace;text-align:center;background:#f4f4f0;border:1px solid #deded8;border-bottom-width:2px;border-radius:6px;padding:3px 7px;font-size:11px}.clear-search{color:#666;cursor:pointer;background:#f0f0ec;border:0;border-radius:7px;flex:none;place-items:center;width:28px;height:28px;display:grid}.secure-pill{border:1px solid var(--line);background:var(--surface);color:#656565;white-space:nowrap;border-radius:999px;align-items:center;gap:7px;margin-left:auto;padding:9px 13px;font-size:12px;display:flex}.secure-pill svg{color:#857900}.hero{color:#fff;background:#151515;border-radius:0 0 28px 28px;grid-template-columns:minmax(0,1fr);align-items:end;max-width:1400px;min-height:calc(100vh - 85px);margin:0 auto;padding:clamp(70px,9vw,132px) clamp(30px,5vw,76px) clamp(74px,8vw,112px);display:grid;position:relative;overflow:hidden}.hero:before{z-index:1;content:"";background:linear-gradient(90deg,#151515 0%,#151515f5 35%,#15151580 64%,#1515150f 100%),linear-gradient(#0000 55%,#00000061);position:absolute;inset:0}.hero:after{z-index:2;background:var(--yellow);content:"";width:112px;height:8px;position:absolute;top:0;left:clamp(30px,5vw,76px)}.hero-media{clip-path:polygon(14% 0,100% 0,100% 100%,0 100%,0 23%,14% 23%);position:absolute;inset:0 5% 0 35%;overflow:hidden}.hero-media img{object-fit:cover;object-position:center 48%;filter:grayscale(.26)contrast(1.06)brightness(.84);width:100%;height:100%;transform:translate3d(0, var(--hero-shift,0), 0) scale(1.12);transition:transform 1.8s cubic-bezier(.16,.82,.18,1)}.hero.is-revealed .hero-media img{transform:translate3d(0, var(--hero-shift,0), 0) scale(1.025)}.hero-copy{z-index:3;max-width:660px;position:relative}.hero-badge{color:var(--yellow);letter-spacing:.13em;align-items:center;gap:8px;margin-bottom:22px;font-size:11px;font-weight:750;display:inline-flex}.hero-copy h1{letter-spacing:-.07em;max-width:760px;margin:0;font-size:clamp(64px,8.4vw,128px);font-weight:760;line-height:.82;display:grid}.hero-copy h1 span:first-child{color:var(--yellow);letter-spacing:.02em;font-size:.42em;line-height:1.6}.hero-copy p{color:#ffffffb8;max-width:570px;margin:34px 0 0;font-size:16px;line-height:1.85}.hero-slide-number{z-index:3;color:#ffffffb8;font-family:var(--font-geist-mono), monospace;letter-spacing:.12em;font-size:10px;font-weight:760;position:absolute;top:34px;right:38px}.hero-scroll-cue{z-index:3;color:#ffffffad;letter-spacing:.14em;writing-mode:vertical-rl;align-items:center;gap:14px;font-size:9px;font-weight:760;display:flex;position:absolute;bottom:clamp(62px,6vw,86px);right:clamp(28px,4vw,58px)}.hero-scroll-cue i{background:#ffffff3d;width:1px;height:64px;display:block;overflow:hidden}.hero-scroll-cue i:after{background:var(--yellow);content:"";width:100%;height:40%;animation:1.8s ease-in-out infinite hero-scroll-line;display:block}.hero-photo-credit{z-index:3;color:#ffffff7a;letter-spacing:.03em;font-size:8px;position:absolute;bottom:18px;right:32px}@keyframes hero-scroll-line{0%{transform:translateY(-110%)}60%,to{transform:translateY(250%)}}.featured-section,.library-section{border-top:1px solid var(--line-dark);max-width:1400px;margin:0 auto;padding:60px 0 12px}.featured-section.home-slide{color:#fff;background:#191919;border-top:0;border-radius:28px;flex-direction:column;justify-content:center;min-height:calc(100vh - 85px);padding:clamp(56px,7vw,92px) clamp(26px,4vw,58px) clamp(44px,6vw,78px);display:flex}.featured-section.home-slide .section-heading h2{color:#fff}.featured-section.home-slide .featured-heading-side>p{color:#929292}.section-heading{justify-content:space-between;align-items:flex-end;gap:24px;margin-bottom:26px;display:flex}.section-heading h2{letter-spacing:-.045em;margin:2px 0 0;font-size:clamp(30px,3vw,46px);font-weight:670}.section-heading>p{max-width:320px;color:var(--muted);margin:0 0 5px;font-size:13px}.featured-heading-side{align-items:flex-end;gap:24px;display:flex}.featured-heading-side>p{max-width:260px;color:var(--muted);margin:0 0 4px;font-size:12px;line-height:1.6}.carousel-controls{align-items:center;gap:7px;display:flex}.carousel-controls button{color:#fff;cursor:pointer;background:0 0;border:1px solid #4b4b4b;border-radius:50%;place-items:center;width:42px;height:42px;transition:border-color .16s,background .16s,transform .16s;display:grid}.carousel-controls button:hover{border-color:var(--yellow);background:var(--yellow);color:#171717;transform:scale(1.06)}.carousel-controls>span{color:#858585;min-width:28px;font-family:var(--font-geist-mono), monospace;text-align:center;font-size:10px}.eyebrow{color:#817600;letter-spacing:.16em;margin:0;font-size:10px;font-weight:800}.featured-grid{overscroll-behavior-x:contain;scroll-behavior:smooth;scroll-snap-type:x mandatory;scrollbar-color:#9a9a93 transparent;scrollbar-width:thin;border-top:1px solid #393939;border-bottom:1px solid #393939;gap:0;padding:0 0 18px;display:flex;overflow-x:auto}.featured-card{color:#fff;text-align:left;cursor:pointer;scroll-snap-align:start;background:0 0;border:0;border-right:1px solid #393939;border-radius:0;flex-direction:column;flex:0 0 clamp(360px,46vw,620px);min-height:390px;padding:34px 42px 38px;transition:background .18s,border-color .18s,box-shadow .26s,transform .26s cubic-bezier(.16,.82,.18,1);display:flex;position:relative;overflow:hidden}.featured-card:last-child{margin-right:0}.featured-card:hover{z-index:1;box-shadow:none;background:#ffffff09;border-color:#393939;transform:none}.featured-card.is-latest{background:0 0;border-color:#393939}.featured-card.is-latest:before{background:var(--yellow);content:"";width:3px;height:auto;position:absolute;top:30px;bottom:30px;left:0}.featured-index{color:#ffffff1a;font-family:var(--font-geist-mono), monospace;letter-spacing:-.08em;font-size:clamp(74px,8vw,126px);font-weight:600;line-height:1;position:absolute;top:24px;left:34px}.featured-icon{display:none}.featured-copy{flex-direction:column;min-width:0;margin-top:auto;display:flex}.featured-copy small{color:var(--yellow);letter-spacing:.1em;margin-bottom:82px;font-size:10px;font-weight:750}.featured-copy strong{letter-spacing:-.04em;color:#fff;max-width:85%;margin-bottom:14px;font-size:clamp(24px,2.35vw,34px);font-weight:700;line-height:1.18}.featured-copy>span{color:#9c9c9c;max-width:88%;font-size:13px;line-height:1.7}.featured-card>svg{width:42px;height:42px;color:var(--yellow);background:0 0;border:1px solid #4b4b4b;border-radius:50%;padding:11px;transition:transform .24s;position:absolute;top:24px;right:24px}.featured-card:hover>svg{border-color:var(--yellow);transform:rotate(45deg)}.featured-card:nth-child(2){color:#fff;background:0 0;border-color:#393939}.featured-card:nth-child(2) .featured-index{color:#ffffff1a}.featured-card:nth-child(2) .featured-copy>span{color:#9c9c9c}.featured-card:nth-child(2) .featured-copy small{color:var(--yellow)}.featured-card:nth-child(2)>svg{color:var(--yellow);background:0 0}.featured-card:nth-child(3){background:0 0}.carousel-rail{display:none}.carousel-rail span{background:#171717;width:26%;height:100%;display:block}.library-section{margin-top:68px;padding-bottom:70px}.result-count{border:1px solid var(--line);background:var(--surface);color:var(--muted);border-radius:999px;align-items:center;gap:8px;padding:9px 12px;font-size:12px;display:flex}.material-grid{grid-template-columns:repeat(3,minmax(0,1fr));gap:14px;display:grid}.material-card{border:1px solid var(--line);background:var(--surface);text-align:left;cursor:pointer;border-radius:14px;flex-direction:column;min-height:285px;padding:22px;transition:border-color .18s,box-shadow .18s,transform .18s;display:flex;position:relative;overflow:hidden;box-shadow:0 2px #17171705}.material-card:after{background:var(--yellow);clip-path:polygon(100% 0,100% 100%,0 100%);content:"";opacity:0;width:38px;height:38px;transition:opacity .18s;position:absolute;bottom:0;right:0}.material-card:hover{box-shadow:var(--shadow);border-color:#b5a500;transform:translateY(-3px)}.material-card:hover:after{opacity:1}.card-topline{align-items:center;gap:9px;margin-bottom:24px;display:flex}.file-icon{color:#4b4b4b;background:#eeeeea;border-radius:10px;place-items:center;width:38px;height:38px;display:grid}.format-xlsx{color:#24723b;background:#e7f3ea}.format-docx{color:#2e5e99;background:#e9eff8}.format-pdf{color:#a43c35;background:#f8e9e8}.format-msg{color:#6d48a0;background:#eee9f7}.category-label{color:#707070;font-size:11px;font-weight:650}.format-label{border:1px solid var(--line);color:#838383;letter-spacing:.06em;text-transform:uppercase;border-radius:999px;margin-left:auto;padding:4px 7px;font-size:9px;font-weight:700}.material-card h3{letter-spacing:-.025em;margin:0 0 11px;font-size:20px;font-weight:660}.material-card>p{color:var(--muted);-webkit-line-clamp:3;-webkit-box-orient:vertical;margin:0 0 18px;font-size:12px;line-height:1.75;display:-webkit-box;overflow:hidden}mark{color:inherit;background:#ffe60094;padding:0 2px}.tag-row{flex-wrap:wrap;gap:6px;display:flex}.tag-row span{color:#767676;background:#f0f0ec;border-radius:6px;padding:4px 8px;font-size:10px}.card-action{color:#5e5700;justify-content:space-between;align-items:center;margin-top:auto;padding-top:20px;font-size:11px;font-weight:750;display:flex}.empty-state{border:1px dashed var(--line-dark);text-align:center;background:#ffffff73;border-radius:16px;align-content:center;place-items:center;min-height:360px;padding:48px;display:grid}.empty-state>div{background:var(--yellow);border-radius:50%;place-items:center;width:58px;height:58px;margin-bottom:18px;display:grid}.empty-state h3{margin:0 0 8px;font-size:22px}.empty-state p{color:var(--muted);margin:0 0 20px;font-size:13px}.empty-state button{color:#fff;cursor:pointer;background:#1d1d1d;border:0;border-radius:8px;padding:10px 16px;font-size:12px}.reader{max-width:1400px;margin:0 auto;padding:32px 0 70px}.back-button{color:#666;cursor:pointer;background:0 0;border:0;align-items:center;gap:8px;margin-bottom:28px;padding:8px 0;font-size:12px;font-weight:650;display:inline-flex}.back-button:hover{color:#171717}.reader-header{border:1px solid var(--line);border-top:5px solid var(--yellow);background:var(--surface);grid-template-columns:62px minmax(0,1fr) auto;align-items:start;gap:20px;padding:34px;display:grid}.reader-icon{border-radius:14px;place-items:center;width:62px;height:62px;display:grid}.reader-kicker{flex-wrap:wrap;gap:8px;margin-bottom:11px;display:flex}.reader-kicker span{border-right:1px solid var(--line-dark);color:#777;padding-right:9px;font-size:10px;font-weight:700}.reader-kicker span:last-child{border-right:0}.reader-title-block h1{letter-spacing:-.045em;margin:0;font-size:clamp(32px,4vw,54px);font-weight:690}.reader-title-block>p{max-width:760px;color:var(--muted);margin:12px 0 18px;font-size:14px;line-height:1.75}.reader-tags span{background:#f1f1ed}.download-button{color:#fff;background:#1d1d1d;border:1px solid #252525;border-radius:9px;align-items:center;gap:8px;padding:11px 14px;font-size:12px;font-weight:700;transition:background .16s,color .16s;display:inline-flex}.download-button:hover{background:var(--yellow);color:#171717}.reader-toolbar{border:1px solid var(--line);background:#eeeeea;border-top:0;justify-content:space-between;align-items:center;gap:18px;padding:16px 18px;display:flex}.view-tabs{background:#deded8;border-radius:10px;gap:5px;padding:4px;display:flex}.view-tabs button{color:#676767;cursor:pointer;background:0 0;border:0;border-radius:7px;align-items:center;gap:7px;padding:9px 12px;font-size:11px;font-weight:650;display:inline-flex}.view-tabs button.is-active{background:var(--surface);color:#171717;box-shadow:0 1px 4px #17171714}.reader-status{color:#6f6f6f;align-items:center;gap:7px;font-size:11px;display:flex}.reader-status svg{color:#756a00}.reader-content{border:1px solid var(--line);background:var(--surface);border-top:0;min-height:620px}.pdf-frame{background:#d9d9d4;padding:18px;position:relative}.pdf-frame iframe{background:#fff;border:0;width:100%;height:min(78vh,920px);min-height:620px;display:block;box-shadow:0 5px 20px #1717171f}.pdf-frame>a{display:none}.blocks-viewer,.plain-text-viewer{max-width:900px;margin:0 auto;padding:56px 52px 80px}.blocks-viewer h3{border-bottom:2px solid var(--yellow);margin:40px 0 12px;padding-bottom:10px;font-size:22px}.blocks-viewer h3:first-child{margin-top:0}.blocks-viewer p,.plain-text-viewer p{color:#454545;margin:0 0 15px;font-size:14px;line-height:1.9}.text-table{border:1px solid var(--line);border-left:4px solid var(--yellow);color:#4b4b4b;font-family:var(--font-geist-sans), "Noto Sans TC", "Microsoft JhengHei", sans-serif;overflow-wrap:anywhere;word-break:break-word;white-space:pre-wrap;background:#f6f6f2;margin:22px 0;padding:20px;font-size:12px;line-height:1.8;overflow:visible}.sheet-viewer{padding:22px}.sheet-tabs{gap:7px;padding-bottom:14px;display:flex;overflow-x:auto}.sheet-tabs button{border:1px solid var(--line);color:#666;cursor:pointer;background:#f5f5f1;border-radius:8px;flex:none;align-items:center;gap:7px;padding:9px 12px;font-size:11px;display:inline-flex}.sheet-tabs button.is-active{color:#fff;background:#1d1d1d;border-color:#171717}.sheet-tabs button span{color:#919191;font-size:9px}.sheet-table-wrap{border:1px solid var(--line-dark);max-height:72vh;overflow:hidden auto}.sheet-table-wrap table{table-layout:fixed;border-collapse:separate;border-spacing:0;width:100%;font-size:11px}.sheet-table-wrap th,.sheet-table-wrap td{border-right:1px solid var(--line);border-bottom:1px solid var(--line);color:#4f4f4f;overflow-wrap:anywhere;text-overflow:clip;white-space:normal;word-break:break-word;background:#fff;min-width:0;max-width:none;padding:9px 11px}.sheet-table-wrap th{z-index:2;color:#8a8a8a;width:44px;min-width:44px;font-family:var(--font-geist-mono), monospace;text-align:center;background:#efefe9;font-weight:500;position:sticky;left:0}.sheet-table-wrap tr:first-child td,.sheet-table-wrap tr:first-child th{z-index:1;color:#303030;background:#f1f1ed;font-weight:700;position:sticky;top:0}.sheet-table-wrap tr:first-child th{z-index:3}.table-note{color:#777;margin:12px 0 0;font-size:11px}.mail-viewer{max-width:940px;margin:0 auto;padding:48px}.mail-meta{border-top:1px solid var(--line-dark);gap:0;margin-bottom:28px;display:grid}.mail-meta>div{border-bottom:1px solid var(--line);grid-template-columns:84px minmax(0,1fr);gap:16px;padding:12px 0;display:grid}.mail-meta span{color:#858585;font-size:11px}.mail-meta strong{overflow-wrap:anywhere;font-size:12px;font-weight:600}.mail-body{border-left:4px solid var(--yellow);color:#404040;white-space:pre-wrap;background:#f6f6f2;padding:28px;font-size:13px;line-height:1.8}.attachment-list{flex-wrap:wrap;gap:8px;margin-top:24px;display:flex}.attachment-list p{color:#777;width:100%;margin:0 0 3px;font-size:11px;font-weight:700}.attachment-list span{border:1px solid var(--line);color:#555;border-radius:8px;align-items:center;gap:7px;padding:8px 10px;font-size:11px;display:inline-flex}.html-reading-label{align-items:center;gap:11px;display:flex}.html-reading-label>svg{color:#746900}.html-reading-label strong,.html-reading-label span{display:block}.html-reading-label strong{font-size:12px}.html-reading-label span{color:#777;margin-top:2px;font-size:10px}.search-hit-banner{color:#514a00;background:#fff8b8;border:1px solid #d6c300;border-top:0;align-items:center;gap:9px;padding:13px 18px;font-size:11px;font-weight:650;display:flex}.reader-body{align-items:start;min-width:0;display:grid}.reader-body.has-outline{grid-template-columns:minmax(0,1fr) 230px;gap:22px;margin-top:22px}.reader-body.has-outline .reader-content{border-top:1px solid var(--line)}.reader-content,.rich-content,.sheet-viewer{min-width:0}.page-outline{border:1px solid var(--line);background:#efefe9;max-height:calc(100vh - 120px);padding:18px 16px;position:sticky;top:100px;overflow-y:auto}.page-outline>p{color:#777;letter-spacing:.12em;margin:0 0 12px;font-size:10px;font-weight:800}.page-outline nav{gap:3px;display:grid}.page-outline a{color:#5f5f5f;border-left:2px solid #0000;padding:8px 9px;font-size:11px;line-height:1.45;transition:border-color .14s,background .14s,color .14s}.page-outline a:hover{border-left-color:var(--yellow-deep);color:#171717;background:#fff}.page-outline>span{color:#858585;margin-top:12px;font-size:10px;display:block}.rich-content{max-width:1120px;margin:0 auto;padding:62px 42px 88px}.rich-content h2,.rich-content h3,.rich-content h4{color:#202020;letter-spacing:-.025em;scroll-margin-top:112px}.rich-content h2{border-bottom:3px solid var(--yellow);margin:54px 0 18px;padding:0 0 13px;font-size:27px;line-height:1.3}.rich-content h2:first-child{margin-top:0}.rich-content h3{margin:38px 0 12px;font-size:21px}.rich-content h4{margin:28px 0 10px;font-size:17px}.rich-content>p,.plain-text-viewer p{color:#3f3f3f;margin:0 0 17px;font-size:15px;line-height:1.92}.rich-content>.content-link-row{margin-bottom:24px}.content-link-row a{border:1px solid var(--line-dark);border-left:6px solid var(--yellow);color:#222;background:#f5f5ef;justify-content:space-between;align-items:center;gap:18px;padding:18px 20px;transition:background .14s,transform .14s;display:flex}.content-link-row a:hover{background:#fffde8;transform:translateY(-1px)}.content-link-row a:focus-visible{outline-offset:3px;outline:3px solid #94870059}.content-link-row span,.content-link-row strong,.content-link-row small{display:block}.content-link-row strong{font-size:16px;line-height:1.45}.content-link-row small{color:#70706a;margin-top:2px;font-size:11px;line-height:1.5}.content-link-row svg{color:#817600;flex:none}.rich-content mark,.plain-text-viewer mark,.mail-viewer mark,.pdf-pages mark,.html-table-wrap mark{background:var(--yellow);color:#171717;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding:0 2px}.content-list{color:#3f3f3f;gap:9px;margin:17px 0 24px;padding-left:26px;font-size:14px;line-height:1.78;display:grid}.content-list li::marker{color:#8a7c00;font-weight:800}.content-callout{border-left:5px solid var(--yellow);color:#3e3e3e;background:#f3f3ed;gap:7px;margin:28px 0;padding:20px 22px;font-size:14px;line-height:1.8;display:grid}.content-callout strong{color:#746900;letter-spacing:.12em;font-size:10px}.content-code{border:1px solid #343434;border-left:5px solid var(--yellow);color:#f2f2ed;font-family:var(--font-geist-mono), "Cascadia Code", monospace;white-space:pre-wrap;background:#202020;margin:26px 0 34px;padding:22px;font-size:12px;line-height:1.7;overflow-x:auto}.content-figure{margin:34px 0 42px}.content-figure a{border:1px solid var(--line-dark);background:#ecece7;display:block;overflow:hidden;box-shadow:0 12px 30px #17171714}.content-figure img{object-fit:contain;background:#fff;width:100%;height:auto;max-height:760px;display:block}.content-figure figcaption{color:#818181;text-align:center;margin-top:9px;font-size:10px}.html-table-wrap{border:1px solid var(--line-dark);background:#fff;max-width:100%;margin:26px 0 34px;overflow:hidden;box-shadow:0 8px 24px #1717170d}.html-table-wrap table{table-layout:fixed;border-collapse:separate;border-spacing:0;width:100%;font-size:11px}.html-table-wrap col.row-number-column{width:48px}.html-table-wrap th,.html-table-wrap td{border-right:1px solid var(--line);border-bottom:1px solid var(--line);color:#454545;overflow-wrap:anywhere;text-align:left;vertical-align:top;white-space:pre-wrap;word-break:break-word;min-width:0;max-width:none;padding:10px 12px;line-height:1.45}.html-table-wrap thead th{z-index:2;color:#fff;background:#232323;font-weight:700;position:sticky;top:0}.html-table-wrap tbody tr:nth-child(2n) td,.html-table-wrap tbody tr:nth-child(2n) th{background:#f7f7f3}.html-table-wrap tbody>tr>th:first-child{color:#888;width:48px;min-width:48px;font-family:var(--font-geist-mono), monospace;text-align:center;background:#eeeeea;font-weight:500;position:static}.html-table-wrap thead>tr>th:first-child{z-index:2}.html-table-wrap.is-worksheet table,.html-table-wrap.is-worksheet tbody{display:block}.html-table-wrap.is-worksheet colgroup{display:none}.html-table-wrap.is-worksheet tbody tr{flex-wrap:wrap;align-items:stretch;width:100%;display:flex}.html-table-wrap.is-worksheet tbody>tr>th:first-child{flex:0 0 48px}.html-table-wrap.is-worksheet td{flex:180px}.html-table-wrap.is-worksheet td[data-empty=true]{display:none}.sheet-intro,.pdf-intro{max-width:780px;margin:0 0 28px}.sheet-intro h2,.pdf-intro h2{letter-spacing:-.035em;margin:4px 0 8px;font-size:30px}.sheet-intro>p:last-child,.pdf-intro>p:last-child{color:#707070;margin:0;font-size:13px;line-height:1.7}.sheet-figures{grid-template-columns:repeat(2,minmax(0,1fr));gap:18px;margin:20px 0 32px;display:grid}.sheet-figures .content-figure{margin:0}.confirmation-guide{max-width:1160px;margin:0 auto;padding:54px 42px 92px}.confirmation-guide section[id]{scroll-margin-top:118px}.confirmation-hero{border-top:6px solid var(--yellow);color:#fff;background:#1e1e1e;grid-template-columns:minmax(0,1.5fr) minmax(260px,.7fr);align-items:end;gap:38px;padding:42px;display:grid;position:relative;overflow:hidden}.confirmation-hero:after{content:"";border:28px solid #292929;border-radius:50%;width:190px;height:190px;position:absolute;top:-82px;right:-82px}.confirmation-hero>div,.confirmation-hero-note{z-index:1;position:relative}.confirmation-hero .eyebrow{color:var(--yellow);letter-spacing:.18em;margin:0 0 12px;font-size:10px;font-weight:800}.confirmation-hero h2{letter-spacing:-.045em;max-width:720px;margin:0;font-size:clamp(32px,4.1vw,50px);line-height:1.16}.confirmation-hero>div>p:last-child{color:#c7c7c2;max-width:720px;margin:18px 0 0;font-size:14px;line-height:1.85}.confirmation-hero-note{border:1px solid #454545;border-left:4px solid var(--yellow);background:#272727;grid-template-columns:26px 1fr;gap:5px 11px;padding:19px 20px;display:grid}.confirmation-hero-note svg{color:var(--yellow);grid-row:1/span 2}.confirmation-hero-note span{color:#979797;letter-spacing:.12em;font-size:9px;font-weight:800}.confirmation-hero-note strong{color:#f4f4ef;font-size:13px;line-height:1.65}.confirmation-jump-nav{border:1px solid var(--line-dark);background:#f1f1ec;border-top:0;grid-template-columns:repeat(3,minmax(0,1fr));display:grid}.confirmation-jump-nav a{border-right:1px solid var(--line);border-bottom:1px solid var(--line);color:#505050;align-items:center;gap:9px;min-height:55px;padding:12px 14px;font-size:11px;font-weight:680;line-height:1.4;display:flex}.confirmation-jump-nav a:nth-child(3n){border-right:0}.confirmation-jump-nav a:nth-last-child(-n+3){border-bottom:0}.confirmation-jump-nav a:hover{color:#171717;background:#fff}.confirmation-jump-nav span{color:#8e8200;font-family:var(--font-geist-mono), monospace;font-size:9px}.confirmation-section{padding:72px 0 0}.confirmation-section+.confirmation-section{border-top:1px solid var(--line-dark);margin-top:72px}.confirmation-section-heading{grid-template-columns:132px minmax(0,1fr);gap:26px;margin-bottom:34px;display:grid}.confirmation-section-heading>p{color:#8b7f00;font-family:var(--font-geist-mono), monospace;letter-spacing:.08em;margin:7px 0 0;font-size:10px;font-weight:750}.confirmation-section-heading h2{color:#202020;letter-spacing:-.04em;margin:0;font-size:clamp(27px,3.4vw,38px);line-height:1.25}.confirmation-section-heading div>p{color:#6d6d6d;max-width:720px;margin:10px 0 0;font-size:13px;line-height:1.75}.confirmation-section-heading div>.confirmation-deadline-note{color:#b42318;letter-spacing:.01em;margin-top:12px;font-size:15px;font-weight:800;line-height:1.45}.confirmation-schedule-grid{border:1px solid var(--line-dark);background:#fff;grid-template-columns:repeat(3,minmax(0,1fr));display:grid}.confirmation-schedule-grid article{border-right:1px solid var(--line-dark);min-height:205px;padding:25px}.confirmation-schedule-grid article:last-child{border-right:0}.confirmation-schedule-grid span{background:var(--yellow);color:#302d00;font-family:var(--font-geist-mono), monospace;padding:5px 8px;font-size:10px;font-weight:800;display:inline-block}.confirmation-schedule-grid strong{margin:42px 0 9px;font-size:17px;line-height:1.45;display:block}.confirmation-schedule-grid p{color:#656565;margin:0;font-size:12px;line-height:1.72}.confirmation-authorization-note{border-right:1px solid var(--line-dark);border-bottom:1px solid var(--line-dark);border-left:5px solid var(--yellow);background:#f3f3ee;grid-template-columns:30px minmax(0,1fr);align-items:start;gap:15px;padding:20px 22px;display:grid}.confirmation-authorization-note svg{color:#756a00}.confirmation-authorization-note strong{margin-bottom:5px;font-size:13px;display:block}.confirmation-authorization-note p{color:#5d5d5d;margin:0;font-size:12px;line-height:1.75}.confirmation-subheading{grid-template-columns:132px minmax(0,1fr);align-items:baseline;gap:26px;margin:42px 0 19px;display:grid}.confirmation-subheading span{color:#8b7f00;font-family:var(--font-geist-mono), monospace;font-size:10px;font-weight:750}.confirmation-subheading h3{letter-spacing:-.025em;margin:0;font-size:22px}.confirmation-flow{border-top:1px solid var(--line-dark);border-left:1px solid var(--line-dark);grid-template-columns:repeat(3,minmax(0,1fr));margin:0;padding:0;list-style:none;display:grid}.confirmation-flow li{border-right:1px solid var(--line-dark);border-bottom:1px solid var(--line-dark);background:#fff;min-height:210px;padding:28px 24px 24px;position:relative}.confirmation-flow li>svg{color:#786d00;margin:22px 0 16px}.confirmation-flow-number{color:#b1b1aa;font-family:var(--font-geist-mono), monospace;font-size:10px;position:absolute;top:17px;right:18px}.confirmation-flow h3{margin:0 0 8px;font-size:17px}.confirmation-flow p{color:#666;margin:0;font-size:12px;line-height:1.7}.confirmation-route-grid{grid-template-columns:repeat(3,minmax(0,1fr));gap:14px;margin-top:20px;display:grid}.confirmation-route-grid article{border:1px solid var(--line);background:#f4f4ef;border-top:4px solid #242424;flex-direction:column;min-height:210px;padding:24px;display:flex}.confirmation-route-grid article>svg{color:#6f6500;margin-bottom:28px}.confirmation-route-grid p{color:#777;margin:0 0 8px;font-size:10px;font-weight:750}.confirmation-route-grid strong{color:#383838;font-size:13px;line-height:1.7}.confirmation-route-grid a{color:#655d00;margin-top:auto;padding-top:20px;font-size:10px;font-weight:780}.confirmation-route-grid a:after{content:"→";margin-left:6px}.confirmation-feature-grid{grid-template-columns:minmax(0,1fr) 300px;align-items:stretch;gap:18px;display:grid}.confirmation-feature-card{border:1px solid var(--line-dark);background:#fff;padding:30px}.confirmation-feature-card>svg{color:#756a00}.confirmation-feature-card h3{margin:14px 0 22px;font-size:21px}.confirmation-checklist{border-top:1px solid var(--line);grid-template-columns:repeat(2,minmax(0,1fr));gap:0;margin:0;padding:0;list-style:none;display:grid}.confirmation-checklist li{border-bottom:1px solid var(--line);color:#444;grid-template-columns:22px minmax(0,1fr);align-items:start;gap:11px;min-width:0;padding:17px 18px 17px 0;font-size:13px;line-height:1.75;display:grid}.confirmation-checklist li:nth-child(odd){border-right:1px solid var(--line);padding-right:24px}.confirmation-checklist li:nth-child(2n){padding-left:24px}.confirmation-checklist svg{color:#8b7f00;margin-top:2px}.confirmation-feature-card .confirmation-checklist{grid-template-columns:1fr}.confirmation-feature-card .confirmation-checklist li,.confirmation-feature-card .confirmation-checklist li:nth-child(odd),.confirmation-feature-card .confirmation-checklist li:nth-child(2n){border-right:0;padding-left:0;padding-right:0}.confirmation-important{border-left:6px solid var(--yellow);color:#fff;background:#272727;flex-direction:column;justify-content:flex-end;padding:28px;display:flex}.confirmation-important svg{color:var(--yellow);margin-bottom:auto}.confirmation-important strong{margin-top:48px;font-size:17px;line-height:1.45}.confirmation-important p{color:#c5c5c0;margin:10px 0 0;font-size:12px;line-height:1.75}.confirmation-paths{gap:10px;margin-top:18px;display:grid}.confirmation-paths article{border:1px solid var(--line);background:#f2f2ed;grid-template-columns:170px minmax(0,1fr);align-items:start;gap:6px 18px;padding:16px 18px;display:grid}.confirmation-paths span{color:#676767;grid-row:1/span 4;font-size:11px;font-weight:750}.confirmation-paths strong,.confirmation-paths code{grid-column:2}.confirmation-paths strong{color:#333;font-size:12px;line-height:1.55}.confirmation-paths code{color:#303030;font-family:var(--font-geist-mono), "Cascadia Code", monospace;overflow-wrap:anywhere;word-break:break-all;font-size:10px;line-height:1.65}.confirmation-paths small{color:#777;grid-column:2;font-size:10px}.confirmation-path-link{color:#6f6500;text-underline-offset:3px;grid-column:2;width:fit-content;font-size:11px;font-weight:760;text-decoration:underline}.confirmation-mainland-flow{border:1px solid var(--line-dark);background:#fff;grid-template-columns:repeat(4,minmax(0,1fr));margin-top:18px;display:grid}.confirmation-mainland-flow article{border-right:1px solid var(--line-dark);flex-direction:column;min-height:265px;padding:24px;display:flex}.confirmation-mainland-flow article:last-child{border-right:0}.confirmation-mainland-flow span{background:var(--yellow);color:#282800;width:fit-content;font-family:var(--font-geist-mono), monospace;padding:5px 7px;font-size:9px;font-weight:800}.confirmation-mainland-flow h3{margin:34px 0 10px;font-size:17px;line-height:1.45}.confirmation-mainland-flow p{color:#626262;margin:0;font-size:12px;line-height:1.75}.confirmation-mainland-flow a{color:#6f6500;text-underline-offset:3px;align-items:center;gap:5px;width:fit-content;margin-top:auto;padding-top:18px;font-size:10px;font-weight:780;text-decoration:underline;display:inline-flex}.confirmation-mainland-gallery{grid-template-columns:repeat(2,minmax(0,1fr));gap:14px;margin-top:18px;display:grid}.confirmation-mainland-gallery figure{border:1px solid var(--line-dark);background:#fff;min-width:0;margin:0}.confirmation-mainland-gallery figure:first-child{grid-column:1/-1}.confirmation-mainland-gallery a{background:#e9e9e4;place-items:center;min-height:230px;display:grid;overflow:hidden}.confirmation-mainland-gallery img{object-fit:contain;width:100%;height:auto;display:block}.confirmation-mainland-gallery figcaption{color:#676767;padding:12px 14px;font-size:10px;line-height:1.55}.confirmation-mainland-match-note{border-left:5px solid var(--yellow);color:#fff;background:#222;grid-template-columns:30px minmax(0,1fr);gap:15px;margin-top:18px;padding:22px 24px;display:grid}.confirmation-mainland-match-note svg{color:var(--yellow)}.confirmation-mainland-match-note strong{margin-bottom:5px;font-size:14px;display:block}.confirmation-mainland-match-note p{color:#c7c7c2;margin:0;font-size:12px;line-height:1.78}.confirmation-attachment-heading{grid-template-columns:minmax(0,1fr) minmax(260px,.7fr);align-items:end;gap:28px;margin-top:34px;display:grid}.confirmation-attachment-heading span{color:#756a00;font-size:10px;font-weight:800}.confirmation-attachment-heading h3{margin:5px 0 0;font-size:23px}.confirmation-attachment-heading>p{color:#666;margin:0;font-size:11px;line-height:1.7}.confirmation-attachment-grid{grid-template-columns:repeat(2,minmax(0,1fr));gap:10px;margin-top:16px;display:grid}.confirmation-attachment-grid>a{border:1px solid var(--line);background:#fff;grid-template-columns:52px minmax(0,1fr) 22px;align-items:center;gap:14px;min-width:0;padding:17px;transition:border-color .16s,box-shadow .16s,transform .16s;display:grid}.confirmation-attachment-grid>a:hover{border-color:#8c8100;transform:translateY(-2px);box-shadow:0 12px 28px #17171714}.confirmation-attachment-grid>a>span{height:38px;color:var(--yellow);font-family:var(--font-geist-mono), monospace;background:#242424;place-items:center;font-size:9px;font-weight:800;display:grid}.confirmation-attachment-grid strong{color:#303030;font-size:12px;line-height:1.45;display:block}.confirmation-attachment-grid p{color:#727272;margin:5px 0 0;font-size:10px;line-height:1.55}.confirmation-attachment-grid svg{color:#756a00}.confirmation-stage-grid{border:1px solid var(--line-dark);background:#fff;grid-template-columns:repeat(3,minmax(0,1fr));display:grid}.confirmation-stage-grid article{border-right:1px solid var(--line-dark);min-height:210px;padding:27px 26px}.confirmation-stage-grid article:last-child{border-right:0}.confirmation-stage-grid span,.confirmation-asc-routes>article>span{background:var(--yellow);color:#282800;font-family:var(--font-geist-mono), monospace;padding:5px 7px;font-size:9px;font-weight:800;display:inline-block}.confirmation-stage-grid h3{margin:42px 0 10px;font-size:19px}.confirmation-stage-grid p{color:#636363;margin:0;font-size:13px;line-height:1.75}.confirmation-reference-grid{grid-template-columns:repeat(2,minmax(0,1fr));gap:14px;margin-top:18px;display:grid}.confirmation-reference-grid>article,.confirmation-reference-grid>aside{border:1px solid var(--line);background:#f3f3ee;min-width:0;padding:20px 22px}.confirmation-reference-grid article p{color:#777;margin:0 0 8px;font-size:10px;font-weight:750}.confirmation-reference-grid article strong{color:#343434;overflow-wrap:anywhere;font-size:12px;line-height:1.7;display:block}.confirmation-code-list{flex-wrap:wrap;gap:7px;margin:12px 0;display:flex}.confirmation-reference-grid .confirmation-code-list strong{min-width:42px;height:38px;color:var(--yellow);font-family:var(--font-geist-mono), monospace;background:#202020;place-items:center;padding:0 10px;font-size:12px;display:grid}.confirmation-code-card small{color:#737373;font-size:10px;line-height:1.6;display:block}.confirmation-reference-grid>aside{border-left:5px solid var(--yellow);background:#fff9c8;align-items:flex-start;gap:13px;display:flex}.confirmation-reference-grid aside svg{color:#756a00;flex:none}.confirmation-reference-grid aside strong{margin-bottom:5px;font-size:12px;display:block}.confirmation-reference-grid aside p{color:#575221;margin:0;font-size:12px;line-height:1.7}.confirmation-delivery-note,.confirmation-asc-check,.confirmation-final-callout,.confirmation-inline-note{border-left:5px solid var(--yellow);color:#fff;background:#262626;grid-template-columns:30px minmax(0,1fr);align-items:start;gap:15px;margin-top:20px;padding:22px 24px;display:grid}.confirmation-delivery-note svg,.confirmation-asc-check svg,.confirmation-final-callout svg,.confirmation-inline-note svg{color:var(--yellow)}.confirmation-delivery-note strong,.confirmation-asc-check strong,.confirmation-final-callout strong,.confirmation-inline-note strong{margin-bottom:5px;font-size:14px;display:block}.confirmation-delivery-note p,.confirmation-asc-check p,.confirmation-final-callout p,.confirmation-inline-note p{color:#c7c7c2;margin:0;font-size:12px;line-height:1.78}.confirmation-detail-grid{grid-template-columns:repeat(3,minmax(0,1fr));gap:12px;margin-top:18px;display:grid}.confirmation-detail-grid article{border:1px solid var(--line);background:#f5f5f1;padding:20px}.confirmation-detail-grid p{color:#807500;margin:0 0 8px;font-size:10px;font-weight:750}.confirmation-detail-grid strong{color:#444;font-size:12px;line-height:1.7}.confirmation-timing-grid{border:1px solid var(--line-dark);background:#fff;grid-template-columns:repeat(2,minmax(0,1fr));display:grid}.confirmation-timing-grid article{grid-template-columns:minmax(0,1fr) auto;align-items:end;gap:5px 20px;padding:30px;display:grid}.confirmation-timing-grid article:first-child{border-right:1px solid var(--line-dark)}.confirmation-timing-grid span{color:#756a00;font-size:11px;font-weight:800}.confirmation-timing-grid strong{letter-spacing:-.045em;grid-area:1/2/span 2;font-size:clamp(29px,4vw,44px)}.confirmation-timing-grid p{color:#6c6c6c;margin:0;font-size:12px}.confirmation-script{border:1px solid var(--line-dark);background:#fff;grid-template-columns:260px minmax(0,1fr);margin-top:18px;display:grid}.confirmation-script-title{background:#efefe9;flex-direction:column;justify-content:space-between;padding:28px;display:flex}.confirmation-script-title svg{color:#756a00}.confirmation-script-title p{color:#777;margin:70px 0 5px;font-size:10px;font-weight:750}.confirmation-script-title strong{font-size:14px;line-height:1.55}.confirmation-script-body{border-left:5px solid var(--yellow);padding:30px 34px}.confirmation-script-body p{color:#353535;margin:0 0 13px;font-size:15px;line-height:1.85}.confirmation-script-body p:last-child{margin-bottom:0}.confirmation-inline-note{color:#303030;background:#f4f4ef}.confirmation-inline-note svg{color:#756a00}.confirmation-inline-note p{color:#626262}.confirmation-inline-note a{color:#6f6500;text-underline-offset:3px;margin-left:4px;font-weight:760;text-decoration:underline}.confirmation-status-grid{grid-template-columns:repeat(2,minmax(0,1fr));gap:14px;margin-top:22px;display:grid}.confirmation-status-grid article{border:1px solid var(--line-dark);background:#fff;grid-template-columns:76px minmax(0,1fr);align-items:center;gap:19px;padding:23px;display:grid}.confirmation-status-grid article>span{width:76px;height:76px;color:var(--yellow);font-family:var(--font-geist-mono), monospace;background:#222;place-items:center;font-size:22px;font-weight:800;display:grid}.confirmation-status-grid strong{margin-bottom:6px;font-size:16px;display:block}.confirmation-status-grid p{color:#626262;margin:0;font-size:12px;line-height:1.7}.confirmation-final-callout{background:#191919}.confirmation-adjustment-card{border:1px solid var(--line-dark);background:#fff;grid-template-columns:260px minmax(0,1fr);margin-top:18px;display:grid}.confirmation-adjustment-card>div:first-child{color:#fff;background:#222;padding:28px}.confirmation-adjustment-card>div:first-child span{color:var(--yellow);font-family:var(--font-geist-mono), monospace;letter-spacing:.08em;font-size:9px;font-weight:800}.confirmation-adjustment-card h3{margin:72px 0 0;font-size:19px;line-height:1.5}.confirmation-adjustment-copy{border-left:5px solid var(--yellow);background:#fff;padding:28px 32px}.confirmation-adjustment-copy p{color:#363636;margin:0 0 13px;font-size:14px;line-height:1.8}.confirmation-adjustment-copy p:last-child{margin-bottom:0}.confirmation-adjustment-card>.confirmation-checklist{grid-column:1/-1;margin:0 24px 24px}.confirmation-electronic-grid{grid-template-columns:minmax(260px,.72fr) minmax(0,1.28fr);gap:16px;margin-top:18px;display:grid}.confirmation-electronic-grid>article{border-left:5px solid var(--yellow);color:#fff;background:#222;flex-direction:column;min-height:330px;padding:28px;display:flex}.confirmation-electronic-grid>article svg{color:var(--yellow)}.confirmation-electronic-grid>article h3{margin:auto 0 10px;font-size:20px}.confirmation-electronic-grid>article p{color:#c8c8c3;margin:0;font-size:12px;line-height:1.75}.confirmation-electronic-grid>article a{width:fit-content;color:var(--yellow);margin-top:18px;font-size:10px;font-weight:780}.confirmation-electronic-grid>article a:after{content:"→";margin-left:5px}.confirmation-electronic-grid figure{border:1px solid var(--line-dark);background:#fff;min-width:0;margin:0}.confirmation-electronic-grid figure>a{background:#e9e9e4;place-items:center;min-height:280px;display:grid;overflow:hidden}.confirmation-electronic-grid img{object-fit:contain;width:100%;height:auto;display:block}.confirmation-electronic-grid figcaption{color:#6b6b6b;padding:13px 15px;font-size:10px;line-height:1.55}.confirmation-asc-routes{grid-template-columns:repeat(2,minmax(0,1fr));gap:14px;display:grid}.confirmation-asc-routes article{border:1px solid var(--line-dark);background:#fff;min-height:260px;padding:28px}.confirmation-asc-routes article>svg{color:#756a00;margin:44px 0 16px;display:block}.confirmation-asc-routes h3{margin:0 0 10px;font-size:20px}.confirmation-asc-routes p{color:#626262;margin:0;font-size:13px;line-height:1.78}.confirmation-asc-images{grid-template-columns:repeat(2,minmax(0,1fr));gap:16px;margin-top:20px;display:grid}.confirmation-asc-images figure,.confirmation-photo-grid figure{border:1px solid var(--line-dark);background:#fff;min-width:0;margin:0}.confirmation-asc-images a,.confirmation-photo-grid a{background:#e9e9e4;place-items:center;min-height:250px;display:grid;overflow:hidden}.confirmation-asc-images img,.confirmation-photo-grid img{object-fit:contain;background:#fff;width:100%;height:auto;max-height:560px;display:block}.confirmation-asc-images figcaption,.confirmation-photo-grid figcaption{color:#6b6b6b;padding:13px 15px;font-size:10px;line-height:1.55}.confirmation-photo-grid{grid-template-columns:repeat(2,minmax(0,1fr));gap:18px;display:grid}.confirmation-photo-grid figure.is-wide{grid-column:1/-1}.confirmation-photo-grid figcaption{grid-template-columns:30px minmax(0,1fr);align-items:start;gap:8px;display:grid}.confirmation-photo-grid figcaption span{color:#8a7e00;font-family:var(--font-geist-mono), monospace;font-weight:800}.tax-report-hero{background:linear-gradient(130deg,#ffe6001f,#0000 52%),#202020}.tax-workflow-grid{border-top:1px solid var(--line-dark);border-left:1px solid var(--line-dark);grid-template-columns:repeat(2,minmax(0,1fr));margin:0;padding:0;list-style:none;display:grid}.tax-workflow-grid li{border-right:1px solid var(--line-dark);border-bottom:1px solid var(--line-dark);background:#fff;grid-template-columns:38px 28px minmax(0,1fr);align-items:start;gap:15px;min-height:154px;padding:25px 24px;display:grid}.tax-workflow-grid li>svg{color:#827700;margin-top:2px}.tax-workflow-number{color:#999990;font-family:var(--font-geist-mono), monospace;font-size:10px;font-weight:800}.tax-workflow-grid h3,.tax-action-grid h3,.tax-seal-grid h3,.tax-package-grid h3,.tax-completion-grid h3{color:#292929;margin:0 0 8px;font-size:17px;line-height:1.4}.tax-workflow-grid p,.tax-seal-grid p{color:#666;margin:0;font-size:12px;line-height:1.72}.tax-version-note{margin-top:18px}.tax-layout-notes{background:linear-gradient(130deg,#ffe60033,#0000 45%),#fffef2;border:1px solid #d8c900;margin-top:20px;padding:30px}.tax-layout-notes-heading{grid-template-columns:132px minmax(0,1fr);align-items:start;gap:24px;display:grid}.tax-layout-notes-heading>span{background:var(--yellow);color:#302c00;min-height:92px;font-family:var(--font-geist-mono), monospace;text-align:center;place-items:center;padding:14px;font-size:10px;font-weight:850;display:grid}.tax-layout-notes .eyebrow,.tax-embedded-flow-heading .eyebrow{color:#827700;letter-spacing:.09em;margin:0 0 7px;font-size:9px;font-weight:850}.tax-layout-notes h3,.tax-embedded-flow-heading h3{margin:0 0 8px;font-size:21px;line-height:1.4}.tax-layout-notes-heading p:last-child,.tax-embedded-flow-heading>p:last-child{color:#666;margin:0;font-size:12px;line-height:1.7}.tax-layout-note-list{counter-reset:tax-layout-note;background:#d8d8cf;grid-template-columns:repeat(2,minmax(0,1fr));gap:1px;margin:25px 0 0;padding:1px;list-style:none;display:grid}.tax-layout-note-list li{color:#3f3f3f;counter-increment:tax-layout-note;background:#fff;min-height:112px;padding:22px;font-size:12px;line-height:1.75}.tax-layout-note-list li:before{color:#8a7e00;content:"注意 " counter(tax-layout-note);font-family:var(--font-geist-mono), monospace;letter-spacing:.05em;margin-bottom:9px;font-size:9px;font-weight:850;display:block}.tax-layout-gallery figure.is-wide{grid-column:1/-1}.tax-inline-procedure{border-top:1px solid var(--line-dark);border-left:1px solid var(--line-dark);grid-template-columns:repeat(3,minmax(0,1fr));margin-top:20px;display:grid}.tax-inline-procedure>div{border-right:1px solid var(--line-dark);border-bottom:1px solid var(--line-dark);background:#f7f7f2;min-width:0;padding:19px}.tax-inline-procedure strong{color:#313131;font-size:12px}.tax-inline-procedure p{color:#666;margin:7px 0 0;font-size:11px;line-height:1.7}.tax-inline-figure{border:1px solid var(--line-dark);background:#fff;margin:20px 0 0}.tax-inline-figure a{background:#ecece6;place-items:center;min-height:250px;padding:16px;display:grid}.tax-inline-figure img{object-fit:contain;width:100%;max-height:520px;display:block}.tax-inline-figure figcaption{color:#666;padding:13px 15px;font-size:10px;line-height:1.55}.tax-review-sequence{grid-template-columns:1fr}.tax-review-sequence li{min-height:0}.tax-print-figure{margin-top:18px}.tax-page-size-figure figcaption{color:#2d2d28;background:#fff6b8;font-size:12px}.tax-page-size-figure figcaption strong{color:#161616}.tax-embedded-flow-heading{border-top:4px solid #292929;margin-top:36px;padding-top:28px}.tax-seal-followup{grid-template-columns:repeat(4,minmax(0,1fr))}.tax-action-grid{border-top:1px solid var(--line-dark);border-left:1px solid var(--line-dark);grid-template-columns:repeat(3,minmax(0,1fr));display:grid}.tax-action-grid>article{border-right:1px solid var(--line-dark);border-bottom:1px solid var(--line-dark);background:#fff;min-width:0;padding:27px 24px}.tax-action-grid>article>span,.tax-seal-grid>article>span,.tax-completion-grid>article>span{background:var(--yellow);color:#332f00;font-family:var(--font-geist-mono), monospace;letter-spacing:.05em;margin-bottom:28px;padding:5px 8px;font-size:9px;font-weight:850;display:inline-block}.tax-action-grid .confirmation-checklist,.tax-package-grid .confirmation-checklist,.tax-completion-grid .confirmation-checklist{grid-template-columns:1fr}.tax-action-grid .confirmation-checklist li,.tax-action-grid .confirmation-checklist li:nth-child(odd),.tax-action-grid .confirmation-checklist li:nth-child(2n),.tax-package-grid .confirmation-checklist li,.tax-package-grid .confirmation-checklist li:nth-child(odd),.tax-package-grid .confirmation-checklist li:nth-child(2n),.tax-completion-grid .confirmation-checklist li,.tax-completion-grid .confirmation-checklist li:nth-child(odd),.tax-completion-grid .confirmation-checklist li:nth-child(2n){border-right:0;padding-left:0;padding-right:0}.tax-reference-panel{color:#fff;background:#242424;grid-template-columns:minmax(0,1.05fr) minmax(320px,.95fr);gap:44px;margin-top:20px;padding:34px;display:grid}.tax-reference-panel h3{letter-spacing:-.025em;max-width:510px;margin:12px 0 14px;font-size:23px;line-height:1.35}.tax-reference-panel p{color:#c5c5bf;margin:0;font-size:12px;line-height:1.78}.tax-reference-panel .eyebrow{color:var(--yellow);font-size:9px;font-weight:800}.tax-reference-panel ul{border-top:1px solid #4c4c49;align-content:center;gap:0;margin:0;padding:0;list-style:none;display:grid}.tax-reference-panel li{color:#f1f1eb;border-bottom:1px solid #4c4c49;padding:12px 0;font-size:11px;line-height:1.55}.tax-image-grid,.tax-system-gallery{grid-template-columns:repeat(2,minmax(0,1fr));gap:18px;margin-top:20px;display:grid}.tax-image-grid figure,.tax-system-gallery figure{border:1px solid var(--line-dark);background:#fff;min-width:0;margin:0}.tax-image-grid a,.tax-system-gallery a{background:#ecece6;place-items:center;min-height:280px;padding:16px;display:grid}.tax-image-grid img,.tax-system-gallery img{object-fit:contain;width:100%;max-height:430px;display:block}.tax-image-grid figcaption,.tax-system-gallery figcaption{color:#666;padding:13px 15px;font-size:10px;line-height:1.55}.tax-review-stages{grid-template-columns:repeat(2,minmax(0,1fr))}.tax-date-check{min-height:220px;margin-top:18px}.tax-source-links{border-top:1px solid var(--line-dark);border-left:1px solid var(--line-dark);grid-template-columns:repeat(2,minmax(0,1fr));display:grid}.tax-source-links a{border-right:1px solid var(--line-dark);border-bottom:1px solid var(--line-dark);color:#292929;background:#fff;grid-template-columns:30px minmax(0,1fr) 20px;align-items:center;gap:13px;min-width:0;padding:20px 22px;font-size:12px;font-weight:750;display:grid}.tax-source-links a>svg:first-child{color:#796f00}.tax-source-links small{color:#898989;font-family:var(--font-geist-mono), monospace;letter-spacing:.08em;margin-bottom:3px;font-size:8px;font-weight:700;display:block}.tax-filing-steps{border-top:1px solid var(--line-dark);border-left:1px solid var(--line-dark);grid-template-columns:repeat(2,minmax(0,1fr));margin:20px 0 0;padding:0;list-style:none;display:grid}.tax-filing-steps li{border-right:1px solid var(--line-dark);border-bottom:1px solid var(--line-dark);background:#fff;grid-template-columns:46px minmax(0,1fr);gap:18px;min-height:148px;padding:24px;display:grid}.tax-filing-steps li>span{width:42px;height:42px;color:var(--yellow);font-family:var(--font-geist-mono), monospace;background:#292929;place-items:center;font-size:10px;font-weight:800;display:grid}.tax-filing-steps h3{margin:0 0 7px;font-size:16px}.tax-filing-steps p{color:#666;margin:0;font-size:12px;line-height:1.75}.tax-filing-steps.tax-review-sequence{grid-template-columns:1fr}.tax-filing-steps.tax-review-sequence li{min-height:0}.tax-stop-grid{grid-template-columns:repeat(2,minmax(0,1fr));gap:14px;margin-top:18px;display:grid}.tax-stop-grid aside{border-left:5px solid var(--yellow);color:#fff;background:#2a2a2a;grid-template-columns:30px minmax(0,1fr);gap:14px;padding:21px;display:grid}.tax-stop-grid .tax-stop-network{grid-column:1/-1}.tax-stop-grid svg{color:var(--yellow)}.tax-stop-grid strong{font-size:13px}.tax-stop-grid p{color:#c8c8c2;margin:6px 0 0;font-size:11px;line-height:1.7}.tax-seal-grid{border-top:1px solid var(--line-dark);border-left:1px solid var(--line-dark);grid-template-columns:repeat(2,minmax(0,1fr));display:grid}.tax-seal-grid>article{border-right:1px solid var(--line-dark);border-bottom:1px solid var(--line-dark);background:#fff;min-height:205px;padding:27px 25px}.tax-gray-note,.tax-page-limit{margin-top:18px}.tax-system-gallery a{min-height:330px}.tax-package-grid{border-top:1px solid var(--line-dark);border-left:1px solid var(--line-dark);grid-template-columns:repeat(3,minmax(0,1fr));display:grid}.tax-package-grid>article{border-right:1px solid var(--line-dark);border-bottom:1px solid var(--line-dark);background:#fff;min-width:0;padding:25px 22px}.tax-package-grid>article>span{color:#817600;font-family:var(--font-geist-mono), monospace;letter-spacing:.04em;margin-bottom:26px;font-size:9px;font-weight:800;display:block}.tax-follow-grid{grid-template-columns:repeat(2,minmax(0,1fr))}.tax-follow-grid article{grid-template-columns:92px minmax(0,1fr)}.tax-follow-grid article>span{letter-spacing:.04em;width:92px;height:64px;padding:0 8px;font-size:8px}.tax-completion-grid{border-top:1px solid var(--line-dark);border-left:1px solid var(--line-dark);grid-template-columns:repeat(2,minmax(0,1fr));display:grid}.tax-completion-grid>article{border-right:1px solid var(--line-dark);border-bottom:1px solid var(--line-dark);background:#fff;min-width:0;padding:28px 25px}.tax-tips-grid{border-top:1px solid var(--line-dark);border-left:1px solid var(--line-dark);grid-template-columns:repeat(2,minmax(0,1fr));display:grid}.tax-tips-grid article{border-right:1px solid var(--line-dark);border-bottom:1px solid var(--line-dark);background:#fff;grid-template-columns:42px minmax(0,1fr);gap:15px;min-height:118px;padding:22px;display:grid}.tax-tips-grid span{color:#918600;font-family:var(--font-geist-mono), monospace;font-size:10px;font-weight:800}.tax-tips-grid p{color:#4f4f4f;margin:0;font-size:12px;line-height:1.75}.tax-finish-banner{border-left:7px solid var(--yellow);color:#fff;background:#242424;grid-template-columns:34px minmax(0,1fr);align-items:start;gap:17px;margin-top:20px;padding:26px;display:grid}.tax-finish-banner svg{color:var(--yellow)}.tax-finish-banner strong{font-size:15px}.tax-finish-banner p{color:#c9c9c3;margin:7px 0 0;font-size:12px;line-height:1.75}.mail-body{white-space:normal}.mail-body p{white-space:pre-wrap;margin:0 0 15px}.mail-body p:last-child{margin-bottom:0}.pdf-pages{max-width:940px;margin:0 auto;padding:54px 42px 84px}.pdf-page{margin:0 0 58px;padding-left:62px;scroll-margin-top:105px;position:relative}.pdf-page-number{color:#242424;font-family:var(--font-geist-mono), monospace;font-size:20px;font-weight:750;display:grid;position:absolute;top:0;left:0}.pdf-page-number span{color:#8b8b8b;letter-spacing:.12em;font-size:8px}.pdf-page-image{border:1px solid var(--line-dark);background:#ecece7;display:block;box-shadow:0 16px 36px #1717171c}.pdf-page-image img{background:#fff;width:100%;height:auto;display:block}.ocr-transcript{border:1px solid var(--line);background:#f5f5f1;margin-top:12px}.ocr-transcript summary{color:#665e00;cursor:pointer;padding:12px 14px;font-size:11px;font-weight:700}.ocr-transcript p{color:#555;white-space:pre-wrap;margin:0;padding:2px 16px 18px;font-size:12px;line-height:1.75}[data-search-hit=true]{scroll-margin-top:132px}footer{border-top:1px solid var(--line-dark);color:#8a8a8a;justify-content:space-between;align-items:center;gap:20px;max-width:1400px;margin:10px auto 0;padding:24px 0 36px;font-size:10px;display:flex}footer span:last-child{align-items:center;gap:6px;display:flex}.mobile-header,.sidebar-backdrop{display:none}button:focus-visible,a:focus-visible,input:focus-visible{outline-offset:2px;outline:3px solid #ffe600c7}@media (width<=1500px){.reader-body.has-outline{grid-template-columns:1fr;gap:0;margin-top:0}.reader-body.has-outline .reader-content{border-top:0}.page-outline{display:none}}@media (width<=1180px){:root{--sidebar-width:286px}.main-area{padding:0 28px}.material-grid,.featured-grid{grid-template-columns:repeat(2,minmax(0,1fr))}.featured-card{border-bottom:1px solid var(--line-dark)}.featured-card:nth-child(2n){border-right:0}.featured-card:nth-last-child(-n+2){border-bottom:0}.reader-body.has-outline{grid-template-columns:1fr;gap:0;margin-top:0}.reader-body.has-outline .reader-content{border-top:0}.page-outline{display:none}.confirmation-flow{grid-template-columns:repeat(2,minmax(0,1fr))}.confirmation-feature-grid{grid-template-columns:1fr}.confirmation-important{min-height:230px}.confirmation-mainland-flow{grid-template-columns:repeat(2,minmax(0,1fr))}.confirmation-mainland-flow article{border-bottom:1px solid var(--line-dark);min-height:235px}.confirmation-mainland-flow article:nth-child(2n){border-right:0}.confirmation-mainland-flow article:nth-last-child(-n+2){border-bottom:0}.tax-action-grid,.tax-package-grid{grid-template-columns:1fr}.tax-action-grid>article,.tax-package-grid>article{min-height:0}.tax-seal-followup{grid-template-columns:repeat(2,minmax(0,1fr))}}@media (width<=920px){:root{--sidebar-width:310px}.mobile-header{z-index:30;color:#fff;background:#1d1d1d;border-bottom:1px solid #303030;grid-template-columns:42px 1fr 42px;align-items:center;height:62px;padding:0 18px;display:grid;position:sticky;top:0}.mobile-header>div{justify-content:center;align-items:center;gap:9px;font-size:14px;font-weight:650;display:flex}.mobile-header>div span{background:var(--yellow);color:#171717;place-items:center;width:32px;height:32px;font-size:12px;font-weight:850;display:grid}.mobile-header>svg{color:var(--yellow);justify-self:end}.menu-button{color:#fff;cursor:pointer;background:#2d2d2d;border:0;border-radius:8px;place-items:center;width:38px;height:38px;display:grid}.sidebar{width:min(var(--sidebar-width), 88vw);transition:transform .22s;transform:translate(-104%);box-shadow:18px 0 50px #00000047}.sidebar.is-open{transform:translate(0)}.sidebar-close{place-items:center;display:grid}.sidebar-backdrop{z-index:35;opacity:0;pointer-events:none;background:#0000006b;border:0;transition:opacity .2s;display:block;position:fixed;inset:0}.sidebar-backdrop.is-visible{opacity:1;pointer-events:auto}.main-area{margin-left:0;padding:0 22px}.top-search{top:62px}.secure-pill{display:none}.search-shell{width:100%}.hero{grid-template-columns:1fr;min-height:auto;padding:62px 0}.hero:after{border-width:12px;width:92px;height:92px}.hero-copy h1{font-size:clamp(68px,14vw,104px)}.featured-grid{grid-template-columns:1fr}.featured-card,.featured-card:last-child{border-right:0;border-bottom:1px solid var(--line-dark);min-height:170px}.featured-card:last-child{border-bottom:0}.reader-header{grid-template-columns:56px 1fr}.reader-icon{width:56px;height:56px}.download-button{grid-column:2;width:fit-content}.rich-content{padding-left:42px;padding-right:42px}.confirmation-guide{padding-left:30px;padding-right:30px}.confirmation-hero{grid-template-columns:1fr}.confirmation-jump-nav{grid-template-columns:repeat(2,minmax(0,1fr))}.confirmation-jump-nav a:nth-child(3n){border-right:1px solid var(--line)}.confirmation-jump-nav a:nth-child(2n){border-right:0}.confirmation-jump-nav a:nth-last-child(-n+3){border-bottom:1px solid var(--line)}.confirmation-jump-nav a:last-child{border-bottom:0}.confirmation-schedule-grid,.confirmation-route-grid,.confirmation-stage-grid,.confirmation-detail-grid{grid-template-columns:1fr}.confirmation-schedule-grid article{border-right:0;border-bottom:1px solid var(--line-dark);min-height:0}.confirmation-schedule-grid article:last-child{border-bottom:0}.confirmation-stage-grid article{border-right:0;border-bottom:1px solid var(--line-dark);min-height:0}.confirmation-stage-grid article:last-child{border-bottom:0}.confirmation-stage-grid h3{margin-top:26px}.confirmation-script{grid-template-columns:210px minmax(0,1fr)}.confirmation-electronic-grid{grid-template-columns:1fr}.tax-reference-panel{grid-template-columns:1fr;gap:28px}.tax-system-gallery a{min-height:250px}.tax-completion-grid{grid-template-columns:1fr}}@media (width<=640px){.main-area{padding:0 15px}.top-search{padding:12px 0}.search-shell input{height:44px;font-size:13px}.hero{padding:48px 0 54px}.hero:after{display:none}.hero-copy h1{font-size:clamp(60px,20vw,92px)}.hero-copy p{margin-top:26px;font-size:15px}.featured-section,.library-section{padding-top:44px}.library-section{margin-top:48px}.section-heading{align-items:flex-start}.section-heading>p{display:none}.section-heading h2{font-size:32px}.material-grid{grid-template-columns:1fr}.material-card{min-height:260px}.result-count{margin-top:2px}.reader{padding-top:22px}.reader-header{grid-template-columns:1fr;padding:24px 20px}.reader-icon{width:50px;height:50px}.reader-title-block h1{font-size:34px}.download-button{grid-column:1}.reader-toolbar{align-items:flex-start}.reader-status{display:none}.html-reading-label{align-items:flex-start}.reader-content{min-height:480px}.rich-content,.plain-text-viewer,.mail-viewer{padding:32px 20px 50px}.rich-content h2{margin-top:42px;font-size:23px}.rich-content>p,.plain-text-viewer p{font-size:14px}.content-figure{margin:26px -7px 34px}.sheet-figures{grid-template-columns:1fr}.mail-meta>div{grid-template-columns:60px minmax(0,1fr)}.mail-body{padding:20px}.sheet-viewer{padding:12px}.sheet-intro{padding:12px 8px 0}.html-table-wrap th,.html-table-wrap td{min-width:110px;max-width:280px;padding:9px 10px}.pdf-pages{padding:38px 12px 58px}.pdf-page{margin-bottom:42px;padding-left:0}.pdf-page-number{align-items:baseline;gap:6px;margin-bottom:8px;display:flex;position:static}.search-hit-banner{align-items:flex-start;line-height:1.55}.confirmation-guide{padding:28px 14px 52px}.confirmation-hero{gap:24px;padding:28px 22px 24px}.confirmation-hero:after{display:none}.confirmation-hero h2{font-size:32px}.confirmation-jump-nav{grid-template-columns:1fr}.confirmation-jump-nav a,.confirmation-jump-nav a:nth-child(2n),.confirmation-jump-nav a:nth-child(3n),.confirmation-jump-nav a:nth-child(4n){border-right:0;border-bottom:1px solid var(--line);min-height:48px}.confirmation-jump-nav a:last-child,.confirmation-jump-nav a:nth-last-child(-n+2):last-child{border-bottom:0}.confirmation-section{padding-top:52px}.confirmation-section+.confirmation-section{margin-top:52px}.confirmation-section-heading{grid-template-columns:1fr;gap:10px;margin-bottom:25px}.confirmation-section-heading>p{margin-top:0}.confirmation-section-heading h2{font-size:28px}.confirmation-flow,.confirmation-schedule-grid,.confirmation-route-grid,.confirmation-checklist,.confirmation-reference-grid,.confirmation-mainland-flow,.confirmation-mainland-gallery,.confirmation-attachment-grid,.confirmation-timing-grid,.confirmation-status-grid,.confirmation-electronic-grid,.confirmation-asc-routes,.confirmation-asc-images,.confirmation-photo-grid{grid-template-columns:1fr}.confirmation-flow li{min-height:0}.confirmation-checklist li,.confirmation-checklist li:nth-child(odd),.confirmation-checklist li:nth-child(2n){border-right:0;padding-left:0;padding-right:0}.confirmation-paths article{grid-template-columns:1fr;gap:7px}.confirmation-paths span,.confirmation-paths strong,.confirmation-paths code,.confirmation-paths small,.confirmation-path-link{grid-area:auto}.confirmation-mainland-flow article,.confirmation-mainland-flow article:nth-child(2n),.confirmation-mainland-flow article:nth-last-child(-n+2){border-right:0;border-bottom:1px solid var(--line-dark);min-height:0}.confirmation-mainland-flow article:last-child{border-bottom:0}.confirmation-mainland-flow a{margin-top:12px}.confirmation-mainland-gallery figure:first-child{grid-column:auto}.confirmation-mainland-gallery a{min-height:0}.confirmation-attachment-heading{grid-template-columns:1fr;gap:10px}.confirmation-attachment-grid>a{grid-template-columns:48px minmax(0,1fr) 20px}.confirmation-subheading{grid-template-columns:1fr;gap:7px}.confirmation-timing-grid article{grid-template-columns:1fr}.confirmation-timing-grid article:first-child{border-right:0;border-bottom:1px solid var(--line-dark)}.confirmation-timing-grid strong{grid-area:auto;margin:5px 0;font-size:36px}.confirmation-script{grid-template-columns:1fr}.confirmation-script-title{min-height:150px}.confirmation-script-title p{margin-top:36px}.confirmation-script-body{border-top:5px solid var(--yellow);border-left:0;padding:24px 20px}.confirmation-adjustment-card{grid-template-columns:1fr}.confirmation-adjustment-card>div:first-child{min-height:150px}.confirmation-adjustment-card h3{margin-top:34px}.confirmation-adjustment-copy{border-top:5px solid var(--yellow);border-left:0;padding:24px 20px}.confirmation-adjustment-card>.confirmation-checklist{margin:0 20px 20px}.confirmation-electronic-grid>article{min-height:230px}.confirmation-status-grid article{grid-template-columns:62px minmax(0,1fr);padding:17px}.confirmation-status-grid article>span{width:62px;height:62px}.confirmation-asc-routes article,.confirmation-asc-images a,.confirmation-photo-grid a{min-height:0}.confirmation-photo-grid figure.is-wide{grid-column:auto}.tax-workflow-grid,.tax-image-grid,.tax-review-stages,.tax-source-links,.tax-filing-steps,.tax-stop-grid,.tax-seal-grid,.tax-system-gallery,.tax-follow-grid,.tax-tips-grid{grid-template-columns:1fr}.tax-layout-notes{padding:22px 18px}.tax-layout-notes-heading,.tax-layout-note-list,.tax-inline-procedure,.tax-seal-followup{grid-template-columns:1fr}.tax-layout-notes-heading>span{min-height:58px}.tax-layout-gallery figure.is-wide{grid-column:auto}.tax-inline-figure a{min-height:0;padding:10px}.tax-workflow-grid li{grid-template-columns:34px 24px minmax(0,1fr);min-height:0;padding:21px 18px}.tax-reference-panel{margin-top:14px;padding:24px 20px}.tax-image-grid a,.tax-system-gallery a{min-height:0;padding:10px}.tax-filing-steps li{min-height:0;padding:20px 17px}.tax-stop-grid{gap:10px}.tax-seal-grid>article{min-height:0}.tax-follow-grid article{grid-template-columns:72px minmax(0,1fr)}.tax-follow-grid article>span{width:72px;height:58px;font-size:7px}.tax-tips-grid article{min-height:0}}@media (width<=760px){.html-table-wrap{box-shadow:none;background:0 0;border:0;margin:22px 0 30px;overflow:visible}.html-table-wrap table,.html-table-wrap tbody,.html-table-wrap tr{width:100%;display:block}.html-table-wrap colgroup,.html-table-wrap thead{display:none}.html-table-wrap tbody{gap:12px;display:grid}.html-table-wrap tbody tr{border:1px solid var(--line-dark);border-top:4px solid var(--yellow);background:var(--surface);border-radius:10px;overflow:hidden;box-shadow:0 5px 16px #1717170d}.html-table-wrap.is-worksheet tbody tr{display:block}.html-table-wrap tbody tr:nth-child(2n) td,.html-table-wrap tbody tr:nth-child(2n) th{background:0 0}.html-table-wrap tbody>tr>th:first-child{color:#6d6d67;text-align:left;background:#f1f1ec;border:0;width:auto;min-width:0;padding:9px 12px 7px;font-size:10px;font-weight:750;display:block}.html-table-wrap tbody>tr>th:first-child:before{content:"第 "}.html-table-wrap tbody>tr>th:first-child:after{content:" 列"}.html-table-wrap td{border-right:0;border-bottom:1px solid var(--line);background:0 0;grid-template-columns:minmax(74px,.34fr) minmax(0,1fr);gap:12px;width:100%;min-width:0;max-width:none;padding:11px 12px;font-size:12px;line-height:1.6;display:grid}.html-table-wrap td:last-child{border-bottom:0}.html-table-wrap td:before{color:#77776f;content:attr(data-label);letter-spacing:.02em;align-self:start;font-size:10px;font-weight:750}.html-table-wrap td[data-empty=true]{display:none}.html-table-wrap.is-header-only thead,.html-table-wrap.is-header-only thead tr,.html-table-wrap.is-header-only thead th{width:100%;display:block}.html-table-wrap.is-header-only thead tr{border:1px solid var(--line-dark);border-left:4px solid var(--yellow);background:var(--surface);border-radius:10px;overflow:hidden}.html-table-wrap.is-header-only thead th{color:#3f3f3f;background:0 0;border:0;min-width:0;max-width:none;padding:14px 16px;font-size:12px;line-height:1.65;position:static}.sheet-tabs{flex-wrap:wrap;overflow-x:visible}}.tax-linked-workflow li{min-height:0;padding:0;display:block}.tax-linked-workflow li>a{grid-template-columns:38px 28px minmax(0,1fr) 18px;align-items:start;gap:15px;min-height:154px;padding:25px 24px;transition:background .16s,box-shadow .16s;display:grid}.tax-linked-workflow li>a:hover{box-shadow:inset 5px 0 var(--yellow);background:#fffdeb}.tax-linked-workflow li>a>svg:first-of-type{color:#827700;margin-top:2px}.tax-linked-workflow li>a>svg:last-child{color:#9a9a91;align-self:center}.tax-single-step{border:1px solid var(--line-dark);background:#fff;grid-template-columns:152px minmax(0,1fr);display:grid}.tax-single-step>span{min-height:220px;color:var(--yellow);font-family:var(--font-geist-mono), monospace;letter-spacing:.08em;writing-mode:vertical-rl;background:#242424;place-items:center;padding:20px;font-size:11px;font-weight:850;display:grid}.tax-single-step>div{min-width:0;padding:30px}.tax-single-step h3,.tax-copy-intro h3,.tax-backside-method h3,.tax-final-handoff h3,.tax-post-filing-grid h3,.tax-handoff-flow h3{color:#2c2c2c;margin:0 0 14px;font-size:19px;line-height:1.4}.tax-single-step .confirmation-checklist,.tax-book-card .confirmation-checklist,.tax-copy-intro .confirmation-checklist,.tax-record-grid .confirmation-checklist{grid-template-columns:1fr}.tax-single-step .confirmation-checklist li,.tax-single-step .confirmation-checklist li:nth-child(odd),.tax-single-step .confirmation-checklist li:nth-child(2n),.tax-book-card .confirmation-checklist li,.tax-book-card .confirmation-checklist li:nth-child(odd),.tax-book-card .confirmation-checklist li:nth-child(2n),.tax-copy-intro .confirmation-checklist li,.tax-copy-intro .confirmation-checklist li:nth-child(odd),.tax-copy-intro .confirmation-checklist li:nth-child(2n){border-right:0;padding-left:0;padding-right:0}.tax-tips-heading{border-top:4px solid #272727;margin:36px 0 16px;padding-top:28px}.tax-tips-heading .eyebrow,.tax-backside-method .eyebrow{color:#817600;letter-spacing:.1em;margin:0 0 7px;font-size:9px;font-weight:850}.tax-tips-heading h3{margin:0;font-size:22px;line-height:1.4}.tax-post-filing-grid{border-top:1px solid var(--line-dark);border-left:1px solid var(--line-dark);grid-template-columns:repeat(3,minmax(0,1fr));margin-top:20px;display:grid}.tax-post-filing-grid article{border-right:1px solid var(--line-dark);border-bottom:1px solid var(--line-dark);background:#fff;min-width:0;padding:24px}.tax-post-filing-grid article>span,.tax-handoff-flow article>span,.tax-final-handoff article>span{color:#817600;font-family:var(--font-geist-mono), monospace;letter-spacing:.06em;margin-bottom:22px;font-size:9px;font-weight:850;display:inline-block}.tax-post-filing-grid p,.tax-handoff-flow p,.tax-final-handoff p,.tax-backside-method p{color:#666;margin:0;font-size:12px;line-height:1.75}.tax-copy-intro{border:1px solid var(--line-dark);background:#fff;grid-template-columns:220px minmax(0,1fr);display:grid}.tax-copy-count{color:#fff;text-align:center;background:#242424;flex-direction:column;justify-content:center;align-items:center;min-height:320px;padding:28px;display:flex}.tax-copy-count span,.tax-copy-count small{color:#bdbdb7;letter-spacing:.04em;font-size:10px;font-weight:750}.tax-copy-count strong{color:var(--yellow);font-family:var(--font-geist-mono), monospace;margin:16px 0;font-size:58px;line-height:1}.tax-copy-intro>div:last-child{min-width:0;padding:30px}.tax-copy-set{grid-template-columns:repeat(3,minmax(0,1fr));gap:8px;margin:0 0 20px;display:grid}.tax-copy-set span{color:#403b00;text-align:center;background:#fffde0;border:1px solid #d9cf52;padding:13px 10px;font-size:11px;font-weight:800}.tax-copy-exclusion{margin-top:16px}.tax-client-package-callout{margin-bottom:18px}.tax-book-stack{gap:14px;margin-top:18px;display:grid}.tax-book-card{border:1px solid var(--line-dark);background:#fff;grid-template-columns:minmax(210px,.34fr) minmax(0,1fr);display:grid}.tax-book-card header{background:#efefe9;flex-direction:column;justify-content:space-between;min-height:230px;padding:27px 24px;display:flex}.tax-book-card header span{color:#7c7300;font-family:var(--font-geist-mono), monospace;letter-spacing:.06em;font-size:9px;font-weight:850}.tax-book-card header h3{max-width:200px;margin:0;font-size:22px;line-height:1.35}.tax-book-card>.confirmation-checklist{align-self:stretch;padding:13px 28px}.tax-book-card.is-dark header{color:#fff;background:#242424}.tax-book-card.is-dark header span{color:var(--yellow)}.tax-book-card.is-yellow header{background:var(--yellow)}.tax-book-card.is-yellow header span{color:#514a00}.tax-handoff-flow{border-top:1px solid var(--line-dark);border-left:1px solid var(--line-dark);grid-template-columns:repeat(4,minmax(0,1fr));margin-top:18px;display:grid}.tax-handoff-flow article{border-right:1px solid var(--line-dark);border-bottom:1px solid var(--line-dark);background:#f7f7f2;min-width:0;padding:23px 20px}.tax-handoff-flow h3{font-size:15px}.tax-deadline-example{margin-top:18px}.tax-backside-method{background:linear-gradient(130deg,#ffe6002e,#0000 44%),#fffef2;border:1px solid #d4c900;grid-template-columns:minmax(0,.8fr) minmax(380px,1.2fr);gap:34px;margin-top:18px;padding:31px;display:grid}.tax-backside-positions{border-top:1px solid var(--line-dark);border-left:1px solid var(--line-dark);grid-template-columns:repeat(2,minmax(0,1fr));display:grid}.tax-backside-positions article{border-right:1px solid var(--line-dark);border-bottom:1px solid var(--line-dark);background:#fff;flex-direction:column;min-height:180px;padding:23px;display:flex}.tax-backside-positions svg{color:#817600;margin-bottom:auto}.tax-backside-positions strong{margin:24px 0 7px;font-size:14px}.tax-backside-photos{grid-column:1/-1;grid-template-columns:repeat(2,minmax(0,1fr));gap:18px;display:grid}.tax-backside-color-note{border-left:5px solid var(--yellow);color:#fff;background:#222;grid-column:1/-1;grid-template-columns:24px minmax(0,1fr);align-items:start;gap:12px;padding:16px 18px;display:grid}.tax-backside-color-note svg{color:var(--yellow);margin-top:2px}.tax-backside-color-note p{color:#d5d5cf;margin:0}.tax-backside-color-note strong{color:#fff;margin-bottom:3px;font-size:13px;display:block}.tax-backside-photos figure{border:1px solid var(--line-dark);background:#fff;margin:0;overflow:hidden}.tax-backside-photos img{object-fit:contain;background:#e8e8e3;width:100%;height:360px;display:block}.tax-backside-photos figcaption{border-top:1px solid var(--line-dark);color:#52524d;padding:14px 16px;font-size:12px;line-height:1.65}.tax-record-grid{margin-top:18px}.tax-storage-locations{gap:10px;padding:0 31px 31px;display:grid}.tax-storage-locations article{border:1px solid var(--line);background:#f3f3ee;grid-template-columns:28px minmax(0,1fr);align-items:start;gap:13px;padding:17px;display:grid}.tax-storage-locations article>svg{color:#817600;margin-top:2px}.tax-storage-locations article>div{min-width:0}.tax-storage-locations span,.tax-storage-locations strong,.tax-storage-locations code{display:block}.tax-storage-locations span{color:#777;letter-spacing:.08em;font-size:9px;font-weight:820}.tax-storage-locations strong{color:#333;margin-top:5px;font-size:12px;line-height:1.55}.tax-storage-locations code{color:#303030;font-family:var(--font-geist-mono), "Cascadia Code", monospace;overflow-wrap:anywhere;word-break:break-all;margin-top:8px;font-size:10px;line-height:1.65}.tax-storage-locations a{color:#6f6500;text-underline-offset:3px;align-items:center;gap:6px;width:fit-content;margin-top:8px;font-size:11px;font-weight:780;text-decoration:underline;display:inline-flex}.tax-final-handoff{border-top:1px solid var(--line-dark);border-left:1px solid var(--line-dark);grid-template-columns:repeat(2,minmax(0,1fr));display:grid}.tax-final-handoff article{border-right:1px solid var(--line-dark);border-bottom:1px solid var(--line-dark);background:#fff;min-height:270px;padding:30px}.tax-final-handoff svg{color:#817600;margin-bottom:42px;display:block}@media (width<=1080px){.tax-post-filing-grid,.tax-handoff-flow{grid-template-columns:repeat(2,minmax(0,1fr))}.tax-backside-method{grid-template-columns:1fr}}@media (width<=760px){.tax-linked-workflow li>a{grid-template-columns:32px 24px minmax(0,1fr) 16px;min-height:0;padding:20px 17px}.tax-single-step,.tax-copy-intro,.tax-book-card,.tax-post-filing-grid,.tax-handoff-flow,.tax-final-handoff{grid-template-columns:1fr}.tax-single-step>span{writing-mode:horizontal-tb;min-height:54px}.tax-single-step>div,.tax-copy-intro>div:last-child{padding:22px 18px}.tax-copy-count{min-height:190px}.tax-copy-count strong{font-size:48px}.tax-copy-set{grid-template-columns:1fr}.tax-book-card header{min-height:150px}.tax-book-card header h3{max-width:none}.tax-book-card>.confirmation-checklist{padding:10px 18px}.tax-backside-method{grid-template-columns:1fr;gap:22px;min-width:0;padding:22px 18px}.tax-backside-positions,.tax-backside-photos{grid-template-columns:1fr}.tax-backside-photos img{height:auto;max-height:520px}.tax-backside-positions article{min-height:150px}.tax-storage-locations{padding:0 18px 24px}.tax-final-handoff article{min-height:220px;padding:24px 20px}}@media (width<=920px){.main-area.home-mode{height:calc(100svh - 62px)}.hero{border-radius:0 0 20px 20px;min-height:calc(100svh - 128px);padding:76px 28px 70px}.hero:before{background:linear-gradient(90deg,#151515fa,#151515b8 66%,#15151538),linear-gradient(#0000 42%,#0000007a)}.hero:after{border:0;width:92px;height:6px;left:28px}.hero-media{clip-path:none;inset:0}.hero-copy{max-width:620px}.hero-scroll-cue{display:none}.hero-photo-credit{bottom:12px;right:18px}.featured-section.home-slide{min-height:calc(100svh - 128px)}.featured-heading-side>p{display:none}.featured-section .featured-card,.featured-section .featured-card:last-child{border-bottom:1px solid #393939;border-right:1px solid #393939;flex-basis:min(76vw,430px);min-height:300px}}@media (width<=640px){.main-area.home-mode{scroll-snap-type:y proximity}.home-slide{transform:translateY(34px)scale(.99)}.hero{min-height:calc(100svh - 119px);padding:62px 22px 56px}.hero:after{display:block;left:22px}.hero:before{background:linear-gradient(90deg,#151515f0,#151515a3),linear-gradient(#0000 36%,#00000094)}.hero-media img{object-position:55% center}.hero-copy h1{font-size:clamp(62px,21vw,90px)}.hero-copy p{max-width:92%;margin-top:24px;font-size:14px}.hero-slide-number,.hero-photo-credit{display:none}.featured-section.home-slide{min-height:calc(100svh - 119px);padding-top:52px;padding-bottom:42px}.featured-section .section-heading{align-items:flex-end}.carousel-controls button{width:38px;height:38px}.carousel-controls>span{display:none}.featured-section .featured-card,.featured-section .featured-card:last-child{border-bottom-color:#393939;border-right-color:#393939;flex-basis:84vw;min-height:300px;padding:25px}.featured-copy small{margin-bottom:40px}.featured-copy strong{font-size:25px}}.cinematic-story{scroll-snap-align:none;background:#07102f;width:calc(100% + 92px);height:340svh;margin-left:-46px;position:relative}.cinematic-stage{color:#fff;isolation:isolate;background:#07102f;height:100svh;min-height:560px;position:sticky;top:0;overflow:hidden}.cinematic-scene,.cinematic-scene-overlay{position:absolute;inset:0}.cinematic-scene{background:#08102f;top:0;overflow:hidden}.cinematic-scene img{object-fit:cover;object-position:center top;width:100%;height:190%;filter:saturate(var(--scene-saturation,.72)) contrast(var(--scene-contrast,.96)) brightness(var(--scene-brightness,.84));transform:translate3d(0, var(--scene-pan-y,0%), 0) scale(var(--scene-scale,1.025));transform-origin:top;will-change:transform;display:block}.cinematic-scene-overlay{z-index:2;pointer-events:none;opacity:var(--scene-overlay-opacity,.46);background:linear-gradient(90deg,#02081f47,#0000 48%),linear-gradient(#0000 57%,#02071a7a);transition:opacity 60ms linear}.cinematic-brand-panel{z-index:7;width:var(--brand-width,100vw);height:var(--brand-height,min(62svh, 680px));background:rgba(255, 255, 255, var(--brand-bg-opacity,1));clip-path:inset(0);box-shadow:0 18px 42px rgba(3, 9, 31, calc(var(--brand-bg-opacity,1) * .12));will-change:width, height, background-color;position:absolute;top:0;left:0;overflow:hidden}.cinematic-brand-panel img{width:100%;height:100%;padding:var(--brand-logo-pad,42px);object-fit:contain;object-position:left bottom;will-change:opacity;transition:opacity 60ms linear;display:block;position:absolute;inset:0}.cinematic-logo-dark{opacity:var(--brand-dark-opacity,1)}.cinematic-logo-light{opacity:var(--brand-light-opacity,0)}.cinematic-tagline{z-index:4;top:36px;left:calc(var(--brand-width,100vw) + 34px);color:#ffffffeb;letter-spacing:.18em;opacity:var(--intro-copy-opacity,1);white-space:nowrap;pointer-events:none;will-change:opacity;gap:3px;font-size:clamp(10px,.82vw,13px);font-weight:760;line-height:1.35;display:grid;position:absolute}.cinematic-tagline span:last-child{color:var(--yellow)}.cinematic-corner-copy{z-index:4;max-width:285px;opacity:var(--feature-opacity,0);transform:translate3d(0, var(--feature-y,56px), 0);will-change:opacity, transform;position:absolute;bottom:42px;left:clamp(24px,3.4vw,58px)}.cinematic-corner-copy>span{color:var(--yellow);letter-spacing:.13em;margin-bottom:13px;font-size:11px;font-weight:800;display:inline-block}.cinematic-corner-copy p{color:#ffffffbf;margin:0;font-size:12px;line-height:1.85}.cinematic-feature-panel{z-index:8;clip-path:polygon(13% 0,100% 0,100% 100%,0 100%,0 22%,13% 22%);width:min(560px,43vw);min-height:282px;opacity:var(--feature-opacity,0);transform:translate3d(0, var(--feature-y,56px), 0);pointer-events:auto;will-change:opacity, transform;background:#07102f;padding:34px 42px 30px 58px;position:absolute;bottom:0;right:0}.cinematic-feature-kicker{color:var(--yellow);letter-spacing:.17em;margin:0 0 22px;font-size:9px;font-weight:820}.cinematic-feature-slides{min-height:142px;position:relative}.cinematic-feature-slide{color:#fff;text-align:left;cursor:pointer;opacity:0;pointer-events:none;background:0 0;border:0;align-content:start;justify-items:start;width:100%;padding:0 48px 0 0;transition:opacity .42s cubic-bezier(.16,.82,.18,1),transform .62s cubic-bezier(.16,.82,.18,1);display:grid;position:absolute;inset:0;transform:translate(42px)}.cinematic-feature-slide.is-active{opacity:1;pointer-events:auto;transform:translate(0)}.cinematic-feature-slide>span{color:#ffffff94;letter-spacing:.09em;margin-bottom:8px;font-size:10px}.cinematic-feature-slide>strong{letter-spacing:-.045em;margin-bottom:12px;font-size:clamp(26px,2.35vw,36px);font-weight:660;line-height:1.08;display:block}.cinematic-feature-slide>small{color:#ffffffa3;-webkit-line-clamp:2;-webkit-box-orient:vertical;max-width:430px;font-size:11px;line-height:1.7;display:-webkit-box;overflow:hidden}.cinematic-feature-slide>svg{color:var(--yellow);transition:transform .18s;position:absolute;top:3px;right:1px}.cinematic-feature-slide:hover>svg{transform:translate(4px,-4px)}.cinematic-feature-index{align-items:center;gap:19px;margin-top:13px;display:flex}.cinematic-feature-index button{color:#fff6;font-family:var(--font-geist-mono), monospace;cursor:pointer;background:0 0;border:0;padding:0 0 8px;font-size:9px;transition:color .18s;position:relative}.cinematic-feature-index button:after{content:"";transform-origin:0;background:currentColor;height:1px;transition:transform .26s;position:absolute;bottom:0;left:0;right:0;transform:scaleX(.35)}.cinematic-feature-index button.is-active{color:var(--yellow)}.cinematic-feature-index button.is-active:after{transform:scaleX(1)}.cinematic-photo-credit{z-index:5;color:#ffffff6e;letter-spacing:.03em;opacity:.68;font-size:8px;position:absolute;bottom:12px;left:clamp(24px,3.4vw,58px)}.quick-access-page{color:#fff;scroll-snap-align:none;background:#171717;width:calc(100% + 92px);min-height:100svh;margin-left:-46px;padding:0 clamp(28px,4vw,70px) clamp(34px,5vh,62px)}.quick-access-page.home-slide{transform-origin:top}.quick-access-page .quick-access-search{-webkit-backdrop-filter:none;backdrop-filter:none;background:0 0;border-color:#ffffff21;max-width:none;margin:0;position:relative;top:auto}.quick-access-page .search-shell{box-shadow:none;color:#ffffff9e;background:#ffffff0b;border-color:#ffffff2e}.quick-access-page .search-shell:focus-within{border-color:#ffe600b8;box-shadow:0 0 0 3px #ffe60017}.quick-access-page .search-shell input{color:#fff}.quick-access-page .search-shell input::placeholder{color:#ffffff70}.quick-access-page .search-shell kbd,.quick-access-page .clear-search{color:#ffffff9e;background:#ffffff14;border-color:#ffffff21}.quick-access-page .secure-pill{color:#ffffff94;background:0 0;border-color:#ffffff26}.quick-access-heading{grid-template-columns:minmax(0,1fr) minmax(220px,.55fr);align-items:end;gap:40px;padding:clamp(36px,6vh,68px) 12px clamp(26px,4vh,44px);display:grid}.quick-access-heading p{color:#ffffff7a;letter-spacing:.08em;margin:0;font-size:11px;line-height:1.7}.quick-access-heading>div>p{color:var(--yellow);letter-spacing:.17em;margin-bottom:13px;font-size:9px;font-weight:800}.quick-access-heading h2{letter-spacing:-.065em;margin:0;font-size:clamp(44px,5.2vw,82px);font-weight:630;line-height:.95}.quick-access-list{border-top:1px solid #ffffff29}.quick-access-item{color:#fff;text-align:left;cursor:pointer;background:0 0;border:0;border-bottom:1px solid #ffffff1c;border-radius:0;grid-template-columns:54px minmax(210px,.75fr) minmax(220px,1fr) 28px;align-items:center;gap:clamp(16px,2.5vw,40px);width:100%;min-height:clamp(82px,10.4vh,112px);padding:17px 14px;transition:background .24s,border-color .24s;display:grid;position:relative;overflow:hidden}.quick-access-item:before{background:var(--yellow);content:"";transform-origin:50%;width:2px;transition:transform .26s cubic-bezier(.16,.82,.18,1);position:absolute;top:16px;bottom:16px;left:0;transform:scaleY(0)}.quick-access-item:hover,.quick-access-item:focus-visible{background:#ffffff0b;border-color:#fff3;outline:none}.quick-access-item:hover:before,.quick-access-item:focus-visible:before{transform:scaleY(1)}.quick-access-index{color:#ffffff57;font-family:var(--font-geist-mono), monospace;font-size:9px;transition:color .22s}.quick-access-title{gap:4px;transition:transform .3s cubic-bezier(.16,.82,.18,1);display:grid}.quick-access-title small{color:#fff6;letter-spacing:.08em;font-size:9px}.quick-access-title strong{letter-spacing:-.035em;font-size:clamp(21px,2vw,30px);font-weight:600}.quick-access-summary{color:#ffffff80;max-width:520px;font-size:11px;line-height:1.7;transition:color .22s}.quick-access-item>svg{color:#ffffff5c;transition:color .22s,transform .28s cubic-bezier(.16,.82,.18,1)}.quick-access-item:hover .quick-access-index,.quick-access-item:focus-visible .quick-access-index,.quick-access-item:hover>svg,.quick-access-item:focus-visible>svg{color:var(--yellow)}.quick-access-item:hover .quick-access-title,.quick-access-item:focus-visible .quick-access-title{transform:translate(7px)}.quick-access-item:hover .quick-access-summary,.quick-access-item:focus-visible .quick-access-summary{color:#ffffffb8}.quick-access-item:hover>svg,.quick-access-item:focus-visible>svg{transform:translate(4px,-4px)}@media (width<=1180px) and (width>=921px){.cinematic-story,.quick-access-page{width:calc(100% + 56px);margin-left:-28px}}@media (width<=920px){.cinematic-story{width:calc(100% + 44px);height:340svh;margin-left:-22px}.cinematic-stage{height:calc(100svh - 62px);min-height:500px}.quick-access-page{width:calc(100% + 44px);margin-left:-22px;padding-left:28px;padding-right:28px}.quick-access-item{grid-template-columns:44px minmax(190px,.8fr) minmax(180px,1fr) 24px;gap:18px}.cinematic-feature-panel{width:min(560px,70vw)}.cinematic-corner-copy{display:none}}@media (width<=640px){.cinematic-story{width:calc(100% + 30px);height:340svh;margin-left:-15px}.cinematic-stage{min-height:470px}.cinematic-brand-panel{width:var(--brand-width,100vw);height:var(--brand-height,58svh);clip-path:inset(0)}.cinematic-brand-panel img{padding:var(--brand-logo-pad,24px)}.cinematic-tagline{display:none}.cinematic-scene img{object-position:center top}.cinematic-feature-panel{clip-path:polygon(11% 0,100% 0,100% 100%,0 100%,0 18%,11% 18%);width:94%;min-height:244px;padding:29px 24px 24px 40px}.cinematic-feature-kicker{margin-bottom:17px}.cinematic-feature-slides{min-height:126px}.cinematic-feature-slide>strong{font-size:25px}.cinematic-feature-slide>small{font-size:10px}.cinematic-feature-index{gap:15px;margin-top:8px}.cinematic-photo-credit{font-size:7px;bottom:8px;left:auto;right:10px}.quick-access-page{width:calc(100% + 30px);min-height:calc(100svh - 62px);margin-left:-15px;padding-bottom:30px;padding-left:15px;padding-right:15px}.quick-access-page .quick-access-search{padding-left:4px;padding-right:4px}.quick-access-heading{grid-template-columns:1fr;padding:34px 6px 28px}.quick-access-heading>p{display:none}.quick-access-heading h2{font-size:clamp(44px,15vw,64px)}.quick-access-item{grid-template-columns:32px minmax(0,1fr) 22px;gap:12px;min-height:82px;padding:14px 6px}.quick-access-summary{display:none}.quick-access-title strong{font-size:20px}}.financial-statements-guide{--fs-ink:#202020;--fs-muted:#686868}.financial-statements-guide section[id]{scroll-margin-top:118px}.fs-hero{background:linear-gradient(115deg,#ffe6000e,#0000 42%),#1e1e1e}.fs-topic-grid{grid-template-columns:minmax(0,1.04fr) minmax(320px,.96fr);align-items:stretch;gap:20px;display:grid}.fs-topic-card{border:1px solid var(--line-dark);background:#fff;padding:28px}.fs-card-heading{border-bottom:4px solid var(--yellow);align-items:center;gap:15px;margin-bottom:20px;padding-bottom:18px;display:flex}.fs-card-heading>svg{color:#756a00}.fs-card-heading span{color:#8a7e00;font-family:var(--font-geist-mono), monospace;letter-spacing:.12em;font-size:9px;font-weight:800}.fs-card-heading h3{color:var(--fs-ink);margin:3px 0 0;font-size:22px}.fs-topic-card .confirmation-checklist,.fs-finishing-card .confirmation-checklist{grid-template-columns:1fr}.fs-topic-card .confirmation-checklist li,.fs-topic-card .confirmation-checklist li:nth-child(odd),.fs-topic-card .confirmation-checklist li:nth-child(2n),.fs-finishing-card .confirmation-checklist li,.fs-finishing-card .confirmation-checklist li:nth-child(odd),.fs-finishing-card .confirmation-checklist li:nth-child(2n){border-right:0;padding-left:0;padding-right:0}.fs-topic-grid>.fs-figure{height:100%;margin:0}.fs-topic-grid>.fs-figure a{place-items:center;min-height:420px;display:grid}.fs-topic-grid>.fs-figure img{max-height:480px}.fs-figure-grid{gap:18px;margin-top:20px;display:grid}.fs-figure-grid.two-up{grid-template-columns:repeat(2,minmax(0,1fr))}.fs-figure-grid.three-up{grid-template-columns:repeat(3,minmax(0,1fr))}.fs-figure-grid .fs-figure{min-width:0;margin:0}.fs-figure-grid .fs-figure a{place-items:center;min-height:260px;padding:12px;display:grid}.fs-figure-grid.three-up .fs-figure a{min-height:220px}.fs-figure-grid .fs-figure img{max-height:430px}.fs-figure figcaption{min-height:38px;padding:0 8px;line-height:1.55}.fs-callout,.fs-reference-strip,.fs-complete-note{border-left:5px solid var(--yellow);color:#fff;background:#232323;grid-template-columns:32px minmax(0,1fr);align-items:start;gap:15px;margin-bottom:20px;padding:22px 24px;display:grid}.fs-callout svg,.fs-reference-strip svg,.fs-complete-note svg{color:var(--yellow)}.fs-callout span{color:#aaa;font-family:var(--font-geist-mono), monospace;letter-spacing:.1em;margin-bottom:5px;font-size:9px;font-weight:800;display:block}.fs-callout strong,.fs-complete-note strong{font-size:14px;line-height:1.6}.fs-wording-grid{border-top:1px solid var(--line-dark);border-left:1px solid var(--line-dark);grid-template-columns:repeat(2,minmax(0,1fr));display:grid}.fs-wording-grid article{border-right:1px solid var(--line-dark);border-bottom:1px solid var(--line-dark);text-align:center;background:#fff;place-items:center;min-height:126px;padding:22px;display:grid}.fs-wording-grid span{color:#777;font-size:11px}.fs-wording-grid strong{color:var(--fs-ink);letter-spacing:.06em;font-size:26px}.fs-reference-strip{color:var(--fs-ink);background:#f1f1ec;margin-top:28px;margin-bottom:0}.fs-reference-strip svg{color:#786d00}.fs-reference-strip strong{margin-bottom:5px;font-size:14px;display:block}.fs-reference-strip p,.fs-complete-note p{color:#6a6a6a;margin:0;font-size:12px;line-height:1.75}.fs-regulation-note{border:1px solid #d4c200;border-top:6px solid var(--yellow);background:#fffde3;grid-template-columns:34px minmax(0,1fr);align-items:start;gap:18px;padding:30px;display:grid}.fs-regulation-note svg{color:#756a00}.fs-regulation-note span{color:#786d00;font-family:var(--font-geist-mono), monospace;letter-spacing:.11em;font-size:9px;font-weight:800}.fs-regulation-note p{color:#393939;margin:8px 0 0;font-size:15px;font-weight:650;line-height:1.8}.fs-tip-grid{border-top:1px solid var(--line-dark);border-left:1px solid var(--line-dark);grid-template-columns:repeat(3,minmax(0,1fr));display:grid}.fs-tip-grid article{border-right:1px solid var(--line-dark);border-bottom:1px solid var(--line-dark);background:#fff;min-height:180px;padding:25px}.fs-tip-grid span{color:#817600;font-family:var(--font-geist-mono), monospace;font-size:9px;font-weight:800}.fs-tip-grid h3{color:var(--fs-ink);margin:28px 0 8px;font-size:18px}.fs-tip-grid p{color:var(--fs-muted);margin:0;font-size:12px;line-height:1.7}.fs-finishing-card{border:1px solid var(--line-dark);background:#f4f4ef;grid-template-columns:220px minmax(0,1fr);align-items:start;gap:26px;margin-top:22px;padding:28px;display:grid}.fs-finishing-card>div{color:#383838;align-items:center;gap:12px;font-size:14px;font-weight:800;display:flex}.fs-finishing-card>div svg{color:#786d00}.fs-complete-note{margin-top:22px;margin-bottom:0}.fs-complete-note p{color:#c9c9c3}@media (width<=920px){.fs-topic-grid,.fs-finishing-card{grid-template-columns:1fr}.fs-figure-grid.three-up{grid-template-columns:repeat(2,minmax(0,1fr))}.fs-tip-grid{grid-template-columns:1fr}.fs-tip-grid article{min-height:0}}@media (width<=640px){.fs-figure-grid.two-up,.fs-figure-grid.three-up,.fs-wording-grid{grid-template-columns:1fr}.fs-topic-card,.fs-regulation-note,.fs-finishing-card{padding:22px 18px}.fs-topic-grid>.fs-figure a,.fs-figure-grid .fs-figure a,.fs-figure-grid.three-up .fs-figure a{min-height:180px}}@media (prefers-reduced-motion:reduce){*,:before,:after{scroll-behavior:auto!important;transition-duration:.01ms!important}}@property --tw-outline-style{syntax:"*";inherits:false;initial-value:solid}