:root {
  --ink: #10283f;
  --ink-soft: #456079;
  --paper: #f6f7f4;
  --surface: #ffffff;
  --line: #dce4e8;
  --blue: #006e9f;
  --blue-soft: #e8f4f8;
  --teal: #0a7c76;
  --teal-soft: #e8f5f2;
  --amber: #a86208;
  --amber-soft: #fff4df;
  --plum: #75537d;
  --plum-soft: #f4edf5;
  --shadow: 0 18px 45px rgba(16, 40, 63, 0.08);
  --radius: 24px;
}

* {
  box-sizing: border-box;
}

html {
  scroll-behavior: smooth;
}

body {
  margin: 0;
  color: var(--ink);
  background:
    radial-gradient(circle at 12% 5%, rgba(0, 110, 159, 0.08), transparent 30rem),
    radial-gradient(circle at 90% 45%, rgba(10, 124, 118, 0.07), transparent 28rem),
    var(--paper);
  font-family:
    -apple-system, BlinkMacSystemFont, "PingFang TC", "Noto Sans TC",
    "Microsoft JhengHei", sans-serif;
  line-height: 1.7;
  text-rendering: optimizeLegibility;
}

a {
  color: inherit;
}

.skip-link {
  position: fixed;
  z-index: 20;
  top: 12px;
  left: 12px;
  padding: 10px 14px;
  border-radius: 8px;
  color: #fff;
  background: var(--ink);
  transform: translateY(-160%);
}

.skip-link:focus {
  transform: translateY(0);
}

.project-nav {
  width: min(1180px, calc(100% - 32px));
  margin: 0 auto;
  padding-top: 22px;
}

.project-nav a {
  display: inline-flex;
  align-items: center;
  min-height: 44px;
  padding: 8px 14px;
  border: 1px solid var(--line);
  border-radius: 999px;
  color: var(--blue);
  background: rgba(255, 255, 255, 0.82);
  font-weight: 800;
  text-decoration: none;
}

.project-nav a:hover,
.project-nav a:focus-visible {
  border-color: var(--blue);
  outline: none;
  box-shadow: 0 8px 20px rgba(0, 110, 159, 0.12);
}

main {
  width: min(1180px, calc(100% - 32px));
  margin: 0 auto;
  padding: 34px 0 36px;
}

.hero {
  max-width: 850px;
  margin-bottom: 58px;
}

.eyebrow {
  display: inline-flex;
  align-items: center;
  gap: 10px;
  margin-bottom: 18px;
  color: var(--blue);
  font-size: 0.88rem;
  font-weight: 800;
  letter-spacing: 0.14em;
}

.eyebrow::before {
  width: 38px;
  height: 3px;
  border-radius: 99px;
  background: currentColor;
  content: "";
}

h1,
h2,
h3,
p {
  margin-top: 0;
}

h1 {
  margin-bottom: 24px;
  font-size: clamp(2.65rem, 7vw, 5.6rem);
  font-weight: 800;
  letter-spacing: -0.055em;
  line-height: 1.08;
}

h1 span {
  color: var(--blue);
}

.hero-copy {
  max-width: 720px;
  margin-bottom: 0;
  color: var(--ink-soft);
  font-size: clamp(1.05rem, 2vw, 1.3rem);
}

.policy-map {
  position: relative;
}

.policy-center {
  position: relative;
  z-index: 2;
  display: flex;
  width: fit-content;
  align-items: center;
  gap: 13px;
  margin: 0 auto -29px;
  padding: 14px 22px;
  border: 1px solid rgba(255, 255, 255, 0.3);
  border-radius: 999px;
  color: #fff;
  background: var(--ink);
  box-shadow: 0 12px 30px rgba(16, 40, 63, 0.2);
  font-size: 1rem;
  font-weight: 800;
}

.policy-center svg {
  width: 26px;
  fill: none;
  stroke: currentColor;
  stroke-linecap: round;
  stroke-linejoin: round;
  stroke-width: 2.3;
}

.tax-grid {
  display: grid;
  grid-template-columns: 1fr;
  gap: 16px;
  padding: 54px 16px 16px;
  border: 1px solid rgba(16, 40, 63, 0.08);
  border-radius: 32px;
  background: rgba(255, 255, 255, 0.52);
  box-shadow: var(--shadow);
  backdrop-filter: blur(10px);
}

.tax-card {
  position: relative;
  display: flex;
  min-height: 310px;
  flex-direction: column;
  overflow: hidden;
  padding: 28px;
  border: 1px solid var(--line);
  border-radius: var(--radius);
  background: var(--surface);
}

.tax-card::before {
  position: absolute;
  top: 0;
  right: 0;
  left: 0;
  height: 5px;
  background: var(--card-color);
  content: "";
}

.tax-card h3 {
  margin-bottom: 14px;
  font-size: clamp(1.4rem, 3vw, 1.75rem);
  line-height: 1.3;
}

.tax-card p {
  margin-bottom: 24px;
  color: var(--ink-soft);
}

.card-number {
  margin-bottom: 20px;
  color: var(--card-color);
  font-size: 0.78rem;
  font-weight: 900;
  letter-spacing: 0.18em;
}

.income-tax {
  --card-color: var(--blue);
  --link-bg: var(--blue-soft);
}

.basic-tax {
  --card-color: var(--teal);
  --link-bg: var(--teal-soft);
}

.gift-tax {
  --card-color: var(--amber);
  --link-bg: var(--amber-soft);
}

.estate-tax {
  --card-color: var(--plum);
  --link-bg: var(--plum-soft);
}

.law-links {
  display: flex;
  flex-direction: column;
  gap: 8px;
  margin-top: auto;
}

.law-links a,
.takeaway > a {
  display: flex;
  min-height: 44px;
  align-items: center;
  justify-content: space-between;
  gap: 14px;
  padding: 10px 14px;
  border-radius: 12px;
  color: var(--card-color);
  background: var(--link-bg);
  font-size: 0.9rem;
  font-weight: 750;
  line-height: 1.35;
  text-decoration: none;
  transition:
    transform 160ms ease,
    box-shadow 160ms ease;
}

.law-links a:hover,
.law-links a:focus-visible,
.recognition-links a:hover,
.recognition-links a:focus-visible,
.section-crosslinks a:hover,
.section-crosslinks a:focus-visible,
.takeaway > a:hover,
.takeaway > a:focus-visible {
  box-shadow: 0 8px 18px rgba(16, 40, 63, 0.1);
  transform: translateY(-2px);
}

a:focus-visible {
  outline: 3px solid rgba(0, 110, 159, 0.35);
  outline-offset: 3px;
}

.value-benefit {
  margin: 76px 0 36px;
}

.section-intro {
  max-width: 760px;
  margin-bottom: 28px;
}

.section-intro > p:first-child {
  margin-bottom: 8px;
  color: var(--blue);
  font-size: 0.8rem;
  font-weight: 850;
  letter-spacing: 0.14em;
}

.section-intro h2 {
  margin-bottom: 12px;
  font-size: clamp(2rem, 4.5vw, 3.5rem);
  letter-spacing: -0.04em;
  line-height: 1.18;
}

.section-intro > p:last-child {
  margin-bottom: 0;
  color: var(--ink-soft);
  font-size: 1.05rem;
}

.recognition-grid {
  position: relative;
  display: grid;
  grid-template-columns: 1fr;
  gap: 16px;
}

.recognition-card {
  display: flex;
  min-width: 0;
  flex-direction: column;
  padding: 28px;
  border: 1px solid var(--line);
  border-radius: var(--radius);
  background: var(--surface);
  box-shadow: 0 12px 35px rgba(16, 40, 63, 0.06);
}

.policy-value-card {
  --recognition-color: var(--amber);
  --recognition-soft: var(--amber-soft);
}

.death-benefit-card {
  --recognition-color: var(--plum);
  --recognition-soft: var(--plum-soft);
}

.recognition-heading {
  margin-bottom: 18px;
}

.recognition-heading span {
  display: inline-block;
  margin-bottom: 8px;
  color: var(--recognition-color);
  font-size: 0.76rem;
  font-weight: 850;
  letter-spacing: 0.14em;
}

.recognition-heading h3 {
  margin-bottom: 0;
  font-size: clamp(1.7rem, 3vw, 2.3rem);
  line-height: 1.25;
}

.recognition-lead {
  margin-bottom: 24px;
  color: var(--ink-soft);
}

.recognition-points {
  display: grid;
  gap: 12px;
  margin: 0 0 24px;
  padding: 0;
  list-style: none;
}

.recognition-points li {
  padding: 15px 16px;
  border-left: 4px solid var(--recognition-color);
  border-radius: 0 12px 12px 0;
  background: var(--recognition-soft);
  color: var(--ink-soft);
}

.recognition-points strong {
  display: block;
  margin-bottom: 3px;
  color: var(--ink);
}

.recognition-links,
.section-crosslinks {
  display: flex;
  flex-direction: column;
  gap: 8px;
  margin-top: auto;
}

.recognition-links a,
.section-crosslinks a {
  display: flex;
  min-height: 44px;
  align-items: center;
  justify-content: space-between;
  gap: 12px;
  padding: 10px 14px;
  border: 1px solid var(--line);
  border-radius: 12px;
  color: var(--recognition-color);
  background: #fff;
  font-size: 0.9rem;
  font-weight: 750;
  line-height: 1.35;
  text-decoration: none;
  transition:
    transform 160ms ease,
    box-shadow 160ms ease;
}

.section-crosslinks {
  flex-direction: row;
  flex-wrap: wrap;
  margin-top: 10px;
}

.section-crosslinks a {
  min-height: 40px;
  justify-content: center;
  background: var(--recognition-soft);
}

.not-equal {
  display: grid;
  width: 48px;
  height: 48px;
  place-items: center;
  justify-self: center;
  border-radius: 50%;
  color: #fff;
  background: var(--ink);
  box-shadow: 0 8px 20px rgba(16, 40, 63, 0.18);
  font-size: 1.55rem;
  font-weight: 850;
}

.recognition-rule {
  margin: 16px 0 0;
  padding: 18px 20px;
  border: 1px dashed #9fb1bf;
  border-radius: 16px;
  color: var(--ink-soft);
  text-align: center;
}

.recognition-rule strong {
  color: var(--ink);
}

.takeaway {
  display: grid;
  gap: 24px;
  align-items: center;
  margin: 36px 0;
  padding: 28px;
  border-radius: var(--radius);
  color: #fff;
  background: var(--ink);
}

.takeaway-label {
  margin-bottom: 7px;
  color: #92d2e7;
  font-size: 0.78rem;
  font-weight: 800;
  letter-spacing: 0.14em;
}

.takeaway h2 {
  margin-bottom: 0;
  font-size: clamp(1.45rem, 3vw, 2.15rem);
  line-height: 1.35;
}

.takeaway > a {
  --card-color: #d5eff8;
  --link-bg: rgba(255, 255, 255, 0.1);
  border: 1px solid rgba(255, 255, 255, 0.13);
}

.four-questions {
  padding: 8px 0 42px;
}

.four-questions h2 {
  margin-bottom: 20px;
  font-size: clamp(1.4rem, 3vw, 1.85rem);
}

.four-questions ul {
  display: grid;
  grid-template-columns: 1fr;
  gap: 10px;
  margin: 0;
  padding: 0;
  list-style: none;
}

.four-questions li {
  padding: 15px 18px;
  border-bottom: 1px solid var(--line);
  color: var(--ink-soft);
}

.four-questions li span {
  display: inline-block;
  min-width: 54px;
  color: var(--ink);
  font-weight: 800;
}

footer {
  display: flex;
  flex-direction: column;
  gap: 16px;
  padding-top: 28px;
  border-top: 1px solid var(--line);
  color: #62778a;
  font-size: 0.84rem;
}

footer p {
  margin-bottom: 0;
}

.updated {
  flex: 0 0 auto;
  font-variant-numeric: tabular-nums;
}

.visually-hidden {
  position: absolute;
  width: 1px;
  height: 1px;
  overflow: hidden;
  clip: rect(0 0 0 0);
  clip-path: inset(50%);
  white-space: nowrap;
}

@media (min-width: 700px) {
  main {
    width: min(1180px, calc(100% - 64px));
    padding-top: 88px;
  }

  .tax-grid {
    grid-template-columns: repeat(2, minmax(0, 1fr));
    gap: 20px;
    padding: 62px 20px 20px;
  }

  .recognition-grid {
    grid-template-columns: minmax(0, 1fr) 48px minmax(0, 1fr);
    align-items: stretch;
  }

  .not-equal {
    align-self: center;
  }

  .takeaway {
    grid-template-columns: minmax(0, 1fr) auto;
    padding: 34px 38px;
  }

  .takeaway > a {
    max-width: 270px;
  }

  .four-questions ul {
    grid-template-columns: repeat(2, minmax(0, 1fr));
    column-gap: 34px;
  }

  footer {
    flex-direction: row;
    align-items: flex-start;
    justify-content: space-between;
  }
}

@media (min-width: 1080px) {
  .tax-grid {
    grid-template-columns: repeat(4, minmax(0, 1fr));
  }
}

@media (prefers-reduced-motion: reduce) {
  html {
    scroll-behavior: auto;
  }

  *,
  *::before,
  *::after {
    scroll-behavior: auto !important;
    transition-duration: 0.01ms !important;
  }
}