/* ============================================
   昱興會計師事務所 — 設計系統
   主色：深藍（信任）＋ 金（資產／傳承）
   ============================================ */
:root {
  --navy: #14273f;
  --navy-2: #1d3a5f;
  --navy-3: #2b4f7e;
  --gold: #b8963e;
  --gold-light: #d4b96a;
  --ink: #22303f;
  --ink-soft: #55657a;
  --paper: #f7f5f0;
  --card: #ffffff;
  --line: #e3ddd0;
  --ok: #2e7d4f;
  --warn: #b3541e;
  --radius: 14px;
  --shadow: 0 2px 12px rgba(20, 39, 63, .08);
  --shadow-lg: 0 8px 32px rgba(20, 39, 63, .14);
}

* { margin: 0; padding: 0; box-sizing: border-box; }

body {
  font-family: "Noto Sans TC", "Microsoft JhengHei", sans-serif;
  color: var(--ink);
  background: var(--paper);
  line-height: 1.75;
  font-size: 16px;
}

h1, h2, h3, .serif {
  font-family: "Noto Serif TC", "Microsoft JhengHei", serif;
  color: var(--navy);
  line-height: 1.4;
}

a { color: var(--navy-3); text-decoration: none; }
a:hover { color: var(--gold); }

.container { max-width: 1100px; margin: 0 auto; padding: 0 24px; }

/* ---------- 導覽列 ---------- */
.nav {
  background: var(--navy);
  position: sticky; top: 0; z-index: 100;
  box-shadow: var(--shadow);
}
.nav-inner {
  max-width: 1100px; margin: 0 auto; padding: 0 24px;
  display: flex; align-items: center; justify-content: space-between;
  height: 64px;
}
.brand { display: flex; align-items: baseline; gap: 10px; }
.brand-name {
  font-family: "Noto Serif TC", serif;
  color: #fff; font-size: 1.25rem; font-weight: 700; letter-spacing: .12em;
}
.brand-en { color: var(--gold-light); font-size: .7rem; letter-spacing: .2em; }
.nav-links { display: flex; gap: 4px; list-style: none; align-items: center; }
.nav-links a {
  color: #cfd9e6; padding: 8px 14px; border-radius: 8px; font-size: .95rem;
}
.nav-links a:hover, .nav-links a.active { color: #fff; background: rgba(255,255,255,.08); }
.nav-cta {
  background: var(--gold); color: var(--navy) !important;
  font-weight: 700; padding: 8px 18px !important; border-radius: 999px !important;
}
.nav-cta:hover { background: var(--gold-light); }
@media (max-width: 860px) {
  .nav-inner { flex-wrap: wrap; height: auto; padding: 10px 16px; }
  .nav-links { flex-wrap: wrap; justify-content: center; width: 100%; padding: 6px 0; }
}

/* ---------- Hero ---------- */
.hero {
  background: linear-gradient(135deg, var(--navy) 0%, var(--navy-2) 55%, var(--navy-3) 100%);
  color: #fff; padding: 88px 0 96px;
  position: relative; overflow: hidden;
}
.hero::after {
  content: ""; position: absolute; right: -120px; top: -120px;
  width: 420px; height: 420px; border-radius: 50%;
  border: 1px solid rgba(212,185,106,.35);
}
.hero::before {
  content: ""; position: absolute; right: -60px; top: -60px;
  width: 420px; height: 420px; border-radius: 50%;
  border: 1px solid rgba(212,185,106,.2);
}
.hero h1 { color: #fff; font-size: clamp(1.8rem, 4vw, 2.7rem); margin-bottom: 18px; }
.hero h1 .gold { color: var(--gold-light); }
.hero p.lede { color: #c9d5e3; font-size: 1.12rem; max-width: 620px; margin-bottom: 34px; }
.hero-badges { display: flex; gap: 12px; flex-wrap: wrap; margin-top: 30px; }
.hero-badge {
  border: 1px solid rgba(212,185,106,.45); color: var(--gold-light);
  padding: 6px 16px; border-radius: 999px; font-size: .85rem;
}

/* ---------- 按鈕 ---------- */
.btn {
  display: inline-block; padding: 13px 30px; border-radius: 999px;
  font-weight: 700; font-size: 1rem; cursor: pointer; border: none;
  transition: transform .15s, box-shadow .15s;
}
.btn:hover { transform: translateY(-2px); box-shadow: var(--shadow-lg); }
.btn-gold { background: var(--gold); color: var(--navy); }
.btn-gold:hover { background: var(--gold-light); color: var(--navy); }
.btn-outline { background: transparent; border: 1.5px solid var(--gold-light); color: var(--gold-light); }
.btn-outline:hover { background: rgba(212,185,106,.12); color: var(--gold-light); }
.btn-navy { background: var(--navy); color: #fff; }
.btn-navy:hover { color: #fff; }
.btn-row { display: flex; gap: 14px; flex-wrap: wrap; }

/* ---------- 區塊 ---------- */
.section { padding: 72px 0; }
.section.alt { background: #efece4; }
.section-head { text-align: center; max-width: 640px; margin: 0 auto 48px; }
.section-head .eyebrow {
  color: var(--gold); font-size: .85rem; letter-spacing: .3em; font-weight: 700;
  text-transform: uppercase; margin-bottom: 10px;
}
.section-head h2 { font-size: clamp(1.5rem, 3vw, 2rem); margin-bottom: 12px; }
.section-head p { color: var(--ink-soft); }

/* ---------- 卡片網格 ---------- */
.grid { display: grid; gap: 22px; }
.grid-3 { grid-template-columns: repeat(auto-fit, minmax(280px, 1fr)); }
.grid-2 { grid-template-columns: repeat(auto-fit, minmax(340px, 1fr)); }

.tile {
  background: var(--card); border-radius: var(--radius);
  padding: 30px 28px; box-shadow: var(--shadow);
  border-top: 3px solid transparent;
  transition: transform .15s, box-shadow .15s;
}
.tile:hover { transform: translateY(-3px); box-shadow: var(--shadow-lg); border-top-color: var(--gold); }
.tile .icon { font-size: 1.9rem; margin-bottom: 14px; }
.tile h3 { font-size: 1.15rem; margin-bottom: 10px; }
.tile p { color: var(--ink-soft); font-size: .95rem; }
.tile .tile-link { display: inline-block; margin-top: 14px; font-weight: 700; font-size: .9rem; }

/* ---------- 知識卡片（卡片盒） ---------- */
.kfilter { display: flex; gap: 10px; flex-wrap: wrap; justify-content: center; margin-bottom: 36px; }
.kfilter button {
  border: 1.5px solid var(--line); background: #fff; color: var(--ink-soft);
  padding: 8px 20px; border-radius: 999px; cursor: pointer; font-size: .92rem;
  font-family: inherit; transition: all .15s;
}
.kfilter button:hover { border-color: var(--gold); color: var(--navy); }
.kfilter button.on { background: var(--navy); border-color: var(--navy); color: #fff; }

.kcard {
  background: var(--card); border-radius: var(--radius); box-shadow: var(--shadow);
  padding: 26px 26px 22px; display: flex; flex-direction: column; gap: 12px;
  border-left: 4px solid var(--navy-3); position: relative;
}
.kcard[data-law="estate"] { border-left-color: #8e5aa8; }
.kcard[data-law="income"] { border-left-color: #2e7d4f; }
.kcard[data-law="vat"]    { border-left-color: #b3541e; }
.kcard[data-law="collection"] { border-left-color: #2b4f7e; }
.kcard[data-law="civil"]  { border-left-color: #8a6d1f; }
.kcard-top { display: flex; justify-content: space-between; align-items: center; gap: 8px; flex-wrap: wrap; }
.kcard-law { font-size: .78rem; font-weight: 700; padding: 3px 12px; border-radius: 999px; background: var(--paper); color: var(--ink-soft); }
.kcard-id { font-size: .72rem; color: #a9b2be; letter-spacing: .05em; }
.kcard h3 { font-size: 1.12rem; }
.kcard .hook { color: var(--gold); font-weight: 700; font-size: .95rem; }
.kcard .plain { color: var(--ink); font-size: .95rem; }
.kcard .pro {
  background: var(--paper); border-radius: 10px; padding: 14px 16px;
  font-size: .88rem; color: var(--ink-soft); display: none;
}
.kcard.open .pro { display: block; }
.kcard .pro strong { color: var(--navy); }
.kcard .refs { font-size: .8rem; color: #8a94a3; }
.kcard .refs span { background: #eef1f5; padding: 2px 8px; border-radius: 6px; margin-right: 6px; display: inline-block; margin-bottom: 4px; }
.kcard .aud { display: flex; gap: 6px; flex-wrap: wrap; }
.kcard .aud span {
  font-size: .76rem; color: var(--navy-3); border: 1px solid #ccd6e2;
  padding: 2px 10px; border-radius: 999px;
}
.kcard .klinks { font-size: .8rem; color: var(--ink-soft); }
.kcard .klinks a { font-weight: 700; }
.kcard-foot { margin-top: auto; display: flex; justify-content: space-between; align-items: center; gap: 10px; flex-wrap: wrap; border-top: 1px dashed var(--line); padding-top: 14px; }
.kcard .toggle-pro {
  background: none; border: none; color: var(--navy-3); cursor: pointer;
  font-size: .85rem; font-weight: 700; font-family: inherit; padding: 0;
}
.kcard .kcta {
  background: var(--navy); color: #fff; font-size: .85rem; font-weight: 700;
  padding: 8px 18px; border-radius: 999px;
}
.kcard .kcta:hover { background: var(--gold); color: var(--navy); }
.badge-unverified {
  font-size: .72rem; color: var(--warn); border: 1px solid var(--warn);
  padding: 1px 8px; border-radius: 6px;
}
.badge-verified {
  font-size: .72rem; color: var(--ok); border: 1px solid var(--ok);
  padding: 1px 8px; border-radius: 6px;
}

/* ---------- 報價表 ---------- */
.price-table { width: 100%; border-collapse: collapse; background: #fff; border-radius: var(--radius); overflow: hidden; box-shadow: var(--shadow); }
.price-table th {
  background: var(--navy); color: #fff; text-align: left; padding: 14px 18px;
  font-size: .92rem; font-weight: 700;
}
.price-table td { padding: 14px 18px; border-bottom: 1px solid var(--line); font-size: .95rem; vertical-align: top; }
.price-table tr:last-child td { border-bottom: none; }
.price-table .price { color: var(--navy); font-weight: 700; white-space: nowrap; }
.price-note { font-size: .85rem; color: var(--ink-soft); margin-top: 14px; }
.table-wrap { overflow-x: auto; }

/* ---------- CTA 區 ---------- */
.cta-band {
  background: linear-gradient(120deg, var(--navy) 0%, var(--navy-3) 100%);
  border-radius: var(--radius); color: #fff;
  padding: 52px 48px; display: flex; justify-content: space-between;
  align-items: center; gap: 28px; flex-wrap: wrap;
}
.cta-band h2 { color: #fff; font-size: 1.5rem; margin-bottom: 8px; }
.cta-band p { color: #c9d5e3; max-width: 520px; }

/* ---------- 頁尾 ---------- */
.footer { background: var(--navy); color: #9fb0c4; padding: 56px 0 36px; margin-top: 72px; }
.footer-grid { display: grid; grid-template-columns: 2fr 1fr 1fr; gap: 40px; margin-bottom: 36px; }
@media (max-width: 720px) { .footer-grid { grid-template-columns: 1fr; } }
.footer h4 { color: #fff; font-size: 1rem; margin-bottom: 14px; }
.footer a { color: #9fb0c4; display: block; margin-bottom: 8px; font-size: .92rem; }
.footer a:hover { color: var(--gold-light); }
.footer .fine { border-top: 1px solid rgba(255,255,255,.12); padding-top: 22px; font-size: .8rem; color: #6f8199; }
.todo-fill { color: var(--warn); background: #fff6ec; padding: 0 6px; border-radius: 4px; font-size: .9em; }

/* ---------- 內頁標頭 ---------- */
.page-hero { background: linear-gradient(135deg, var(--navy), var(--navy-3)); color: #fff; padding: 60px 0; }
.page-hero h1 { color: #fff; font-size: clamp(1.6rem, 3.5vw, 2.2rem); margin-bottom: 10px; }
.page-hero p { color: #c9d5e3; max-width: 640px; }

/* ---------- 表單 ---------- */
.form-card { background: #fff; border-radius: var(--radius); box-shadow: var(--shadow); padding: 40px; max-width: 640px; margin: 0 auto; }
.form-card label { display: block; font-weight: 700; font-size: .92rem; margin: 18px 0 6px; color: var(--navy); }
.form-card input, .form-card select, .form-card textarea {
  width: 100%; padding: 12px 14px; border: 1.5px solid var(--line); border-radius: 10px;
  font-family: inherit; font-size: .95rem; background: var(--paper);
}
.form-card input:focus, .form-card select:focus, .form-card textarea:focus {
  outline: none; border-color: var(--gold);
}

/* ---------- 家辦時間軸 ---------- */
.steps { counter-reset: step; display: grid; gap: 0; }
.step {
  position: relative; padding: 0 0 34px 58px; counter-increment: step;
}
.step::before {
  content: counter(step); position: absolute; left: 0; top: 0;
  width: 38px; height: 38px; border-radius: 50%;
  background: var(--navy); color: var(--gold-light);
  display: flex; align-items: center; justify-content: center;
  font-weight: 700; font-family: "Noto Serif TC", serif;
}
.step::after {
  content: ""; position: absolute; left: 18.5px; top: 42px; bottom: 4px;
  width: 1.5px; background: var(--line);
}
.step:last-child::after { display: none; }
.step h3 { font-size: 1.05rem; margin-bottom: 6px; }
.step p { color: var(--ink-soft); font-size: .93rem; }

/* ---------- 免責 ---------- */
.disclaimer {
  font-size: .82rem; color: var(--ink-soft); background: #efece4;
  border-radius: 10px; padding: 16px 20px; margin-top: 40px;
}