/* 德新聯合會計師事務所 — 共用樣式 v1.0 */
:root{
  --brand:#414e9b;        /* 主色（柔和版，取自 LOGO 中藍降飽和） */
  --brand-dark:#363f7d;
  --brand-deep:#2b3566;   /* LOGO 深藍（柔和版） */
  --brand-bright:#6f80cc; /* LOGO 亮藍（柔和版） */
  --brand-light:#e7eaf9;
  --brand-lighter:#f5f6fd;
  --accent:#6f80cc;
  --ink:#1f2437;
  --line:#dfe3f2;
}
html{scroll-behavior:smooth;}
body{font-family:"Noto Sans TC","PingFang TC","Microsoft JhengHei",sans-serif;background:#f3f6f9;font-size:18px;line-height:1.95;}

.bg-brand{background-color:var(--brand);}
.bg-brand-dark{background-color:var(--brand-dark);}
.bg-brand-deep{background-color:var(--brand-deep);}
.bg-brand-light{background-color:var(--brand-light);}
.bg-brand-lighter{background-color:var(--brand-lighter);}
.text-brand{color:var(--brand);}
.text-brand-dark{color:var(--brand-dark);}
.text-accent{color:var(--accent);}
.border-brand{border-color:var(--brand);}

html.js .reveal{opacity:0;transform:translateY(28px);transition:opacity .7s ease,transform .7s ease;}
html.js .reveal.visible{opacity:1;transform:translateY(0);}
.reveal-delay-1{transition-delay:.1s;}
.reveal-delay-2{transition-delay:.2s;}
.reveal-delay-3{transition-delay:.3s;}
.reveal-delay-4{transition-delay:.4s;}
.reveal-delay-5{transition-delay:.5s;}

.card-hover{transition:transform .3s ease,box-shadow .3s ease,border-color .3s ease;}
.card-hover:hover{transform:translateY(-6px);box-shadow:0 16px 32px -12px rgba(36,56,184,.35);border-color:var(--brand);}

.btn-brand{background-color:var(--brand);transition:background-color .3s ease,transform .2s ease,box-shadow .3s ease;}
.btn-brand:hover{background-color:var(--brand-dark);transform:translateY(-2px);box-shadow:0 10px 20px -8px rgba(28,42,148,.5);}
.btn-white{background-color:#fff;color:var(--brand-dark);transition:background-color .3s ease,transform .2s ease,box-shadow .3s ease;display:inline-block;}
.btn-white:hover{background-color:#eef0f8;transform:translateY(-2px);box-shadow:0 10px 20px -8px rgba(0,0,0,.35);}
.btn-outline{transition:border-color .3s ease,color .3s ease,transform .2s ease,background-color .3s ease;}
.btn-outline:hover{border-color:var(--brand);color:var(--brand-dark);background-color:var(--brand-light);transform:translateY(-2px);}
.btn-ghost{background:rgba(255,255,255,.12);border:1px solid #fff;color:#fff;transition:background-color .3s ease,color .3s ease,transform .2s ease;display:inline-block;}
.btn-ghost:hover{background:#fff;color:var(--brand-deep);transform:translateY(-2px);}
.btn-line{background:#06C755;color:#fff;transition:filter .3s ease,transform .2s ease;}
.btn-line:hover{filter:brightness(.92);transform:translateY(-2px);}

.nav-link{position:relative;transition:color .3s ease;}
.nav-link::after{content:"";position:absolute;left:0;bottom:-4px;width:0;height:2px;background-color:var(--brand);transition:width .3s ease;}
.nav-link:hover{color:var(--brand-dark);}
.nav-link:hover::after,.nav-link.active::after{width:100%;}
.nav-link.active{color:var(--brand-dark);font-weight:600;}

#site-header{background:#fff;border-bottom:1px solid var(--line);transition:box-shadow .3s ease;}
#site-header.scrolled{box-shadow:0 4px 20px -6px rgba(20,29,110,.18);background:rgba(255,255,255,.88);backdrop-filter:blur(8px);-webkit-backdrop-filter:blur(8px);}

@keyframes fadeUp{from{opacity:0;transform:translateY(30px);}to{opacity:1;transform:translateY(0);}}
.hero-in{animation:fadeUp .8s ease both;}
.hero-in-2{animation:fadeUp .8s .15s ease both;}
.hero-in-3{animation:fadeUp .8s .3s ease both;}

.num-badge{background-color:var(--brand-light);color:var(--brand-dark);transition:background-color .3s ease,color .3s ease,transform .3s ease;}
.card-hover:hover .num-badge{background-color:var(--brand);color:#fff;}

/* 聯絡資訊項目 hover 互動（整項右移＋徽章變主色放大）*/
.info-item{transition:transform .3s ease;}
.info-item:hover{transform:translateX(6px);}
.info-item:hover .num-badge{background-color:var(--brand);color:#fff;transform:scale(1.08);}
/* 卡片柔性陰影互動（不位移，適合表單卡）*/
.card-soft{transition:box-shadow .3s ease,border-color .3s ease;}
.card-soft:hover{box-shadow:0 22px 44px -20px rgba(20,29,110,.3);border-color:var(--brand);}

.en-label{letter-spacing:.25em;font-size:.75rem;font-weight:600;color:var(--brand);text-transform:uppercase;}
.sec-no{font-size:.8rem;font-weight:700;color:var(--brand);letter-spacing:.15em;}
.sec-no::after{content:"";display:inline-block;width:48px;height:1px;background:var(--brand);margin-left:.75rem;vertical-align:middle;}
.sec-no-light{color:#b9c4f7 !important;}
.sec-no-light::after{background:#b9c4f7;}

.panel{background:#fff;border:1px solid var(--line);box-shadow:0 4px 16px -8px rgba(20,29,110,.12);}
.img-frame{border:1px solid var(--line);border-radius:1rem;overflow:hidden;box-shadow:0 12px 32px -14px rgba(20,29,110,.25);}
.img-frame img{display:block;width:100%;height:100%;object-fit:cover;transition:transform .5s ease;}
.img-frame:hover img{transform:scale(1.04);}

/* 主視覺：台中市景照片（固定視差）+ 深藍遮罩確保白字可讀；圖未載入時退回藍漸層 */
.hero-bg{
  background:
    linear-gradient(135deg, rgba(17,19,24,.72) 0%, rgba(20,22,28,.60) 45%, rgba(28,30,38,.46) 100%),
    url('hero-city.jpg') center 40%/cover no-repeat fixed,
    linear-gradient(135deg,#2b3566 0%,#414e9b 55%,#6f80cc 100%);
}
.page-hero{
  background:
    radial-gradient(circle at 78% 30%, rgba(120,135,205,.20), transparent 48%),
    linear-gradient(135deg,#3a468c 0%,#5462c2 100%);
}
/* 稅務新知頁首：套用與首頁相同的照片式主視覺（深色遮罩 + 固定背景圖 + 漸層退回） */
.page-hero.news-hero{
  background:
    linear-gradient(135deg, rgba(17,19,24,.72) 0%, rgba(20,22,28,.60) 45%, rgba(28,30,38,.46) 100%),
    url('news-hero.jpg') center 62%/cover no-repeat fixed,
    linear-gradient(135deg,#3a468c 0%,#5462c2 100%);
}
.section-deep{
  background:
    linear-gradient(135deg, rgba(17,19,24,.80) 0%, rgba(20,22,28,.72) 45%, rgba(28,30,38,.62) 100%),
    url('hero-city.jpg') center 40%/cover no-repeat fixed,
    linear-gradient(135deg,#363f7d 0%,#2b3566 100%);
}
.txt-shadow{text-shadow:0 2px 6px rgba(0,0,0,.45),0 6px 24px rgba(0,0,0,.3);}

/* 事務所字標（無圖檔時的替代 LOGO） */
.wordmark{display:inline-flex;align-items:center;gap:.6rem;}
.wordmark .mark{
  width:2.1rem;height:2.1rem;border-radius:.5rem;flex:none;
  background:linear-gradient(135deg,var(--brand) 0%,var(--brand-deep) 100%);
  color:#fff;font-weight:700;display:flex;align-items:center;justify-content:center;
  letter-spacing:-.02em;font-size:1.05rem;box-shadow:0 4px 10px -4px rgba(20,29,110,.6);
}
.wordmark .mark.gold{background:linear-gradient(135deg,var(--accent) 0%,var(--brand-deep) 100%);}

/* 稅務新知卡片 */
.news-card{display:block;background:#fff;border:1px solid var(--line);border-radius:.9rem;overflow:hidden;
  box-shadow:0 4px 16px -8px rgba(20,29,110,.12);transition:transform .3s ease,box-shadow .3s ease,border-color .3s ease;}
.news-card:hover{transform:translateY(-6px);box-shadow:0 18px 34px -14px rgba(20,29,110,.32);border-color:var(--brand);}
.news-thumb{height:9.5rem;background:linear-gradient(135deg,var(--brand-light) 0%,#ccd4f5 100%);
  display:flex;align-items:center;justify-content:center;color:var(--brand-dark);font-weight:700;letter-spacing:.15em;font-size:.8rem;}

.field{width:100%;border:1px solid var(--line);border-radius:.6rem;padding:.7rem .9rem;font-size:.95rem;
  transition:border-color .25s ease,box-shadow .25s ease;background:#fff;}
.field:focus{outline:none;border-color:var(--brand);box-shadow:0 0 0 3px rgba(36,56,184,.12);}

.prose-tight p{margin-bottom:1rem;}
@media (max-width:1024px),(hover:none){.hero-bg,.page-hero,.page-hero.news-hero,.section-deep{background-attachment:scroll;}}

/* LOGO 圖檔（放入 assets/logo.png 後自動啟用） */
.logo-img{height:1.7rem;width:auto;max-width:320px;object-fit:contain;display:none;}
.logo-img.footer{height:1.4rem;}

/* ===== v2 改版：圖示、列表式消息、精簡版型 ===== */
.svc-icon{width:3.25rem;height:3.25rem;color:var(--brand);display:block;margin-bottom:1.1rem;transition:color .3s ease,transform .3s ease;}
.svc-icon svg{width:100%;height:100%;}
.card-hover:hover .svc-icon,a:hover > .svc-icon{color:var(--brand-bright);transform:translateY(-2px);}

/* 服務卡（配圖版，文字更少） */
.svc-card{display:block;background:#fff;border:1px solid var(--line);border-radius:1rem;padding:2rem 1.75rem;
  box-shadow:0 4px 16px -8px rgba(20,29,110,.12);transition:transform .3s ease,box-shadow .3s ease,border-color .3s ease;}
.svc-card:hover{transform:translateY(-6px);box-shadow:0 18px 34px -14px rgba(20,29,110,.3);border-color:var(--brand);}
.svc-card h3{font-size:1.15rem;font-weight:700;color:#111827;margin-bottom:.15rem;line-height:1.5;}
.svc-card .en{font-size:.68rem;letter-spacing:.12em;color:var(--brand);text-transform:uppercase;margin-bottom:.9rem;}
.svc-card ul{font-size:.9rem;color:#4b5563;line-height:1.75;}
.svc-card li{position:relative;padding-left:.9rem;}
.svc-card li::before{content:"";position:absolute;left:0;top:.72em;width:4px;height:4px;border-radius:50%;background:var(--brand);}

/* 稅務新知分類篩選 */
.cat-filter{display:flex;flex-wrap:wrap;gap:.6rem;justify-content:center;margin-bottom:2.5rem;}
.cat-chip{display:inline-flex;align-items:center;gap:.45rem;font-size:.92rem;font-weight:600;color:var(--brand-dark);
  background:#fff;border:1.5px solid var(--line);border-radius:999px;padding:.5rem 1.2rem;cursor:pointer;
  transition:background .25s ease,color .25s ease,border-color .25s ease,transform .2s ease;}
.cat-chip:hover{border-color:var(--brand);transform:translateY(-2px);}
.cat-chip .cnt{font-size:.72rem;font-weight:700;line-height:1;background:var(--brand-light);color:var(--brand-dark);
  border-radius:999px;padding:.2rem .5rem;transition:background .25s ease,color .25s ease;}
.cat-chip.active{background:var(--brand);color:#fff;border-color:var(--brand);box-shadow:0 8px 18px -8px rgba(43,53,102,.5);}
.cat-chip.active .cnt{background:rgba(255,255,255,.25);color:#fff;}

/* 稅務新知分頁 */
.pager{display:flex;flex-wrap:wrap;justify-content:center;align-items:center;gap:.4rem;margin-top:2.5rem;}
.pager button{min-width:2.5rem;height:2.5rem;padding:0 .75rem;border:1.5px solid var(--line);background:#fff;color:var(--brand-dark);
  font-size:.92rem;font-weight:600;border-radius:.6rem;cursor:pointer;font-family:inherit;line-height:1;
  transition:background .2s ease,color .2s ease,border-color .2s ease,transform .2s ease;}
.pager button:hover:not(:disabled):not(.active){border-color:var(--brand);transform:translateY(-1px);}
.pager button.active{background:var(--brand);color:#fff;border-color:var(--brand);cursor:default;}
.pager button:disabled{opacity:.4;cursor:default;}

/* 列表式最新消息 */
.news-list{border-top:1px solid var(--line);}
.news-row{display:grid;grid-template-columns:5.6rem 6.75rem minmax(8rem,1fr);align-items:start;column-gap:1.25rem;
  padding:1.15rem .25rem;border-bottom:1px solid var(--line);
  transition:background-color .25s ease,padding-left .25s ease;}
.news-row:hover{background:var(--brand-lighter);padding-left:.9rem;}
.news-row .date{font-size:.82rem;color:#9ca3af;font-variant-numeric:tabular-nums;padding-top:.2rem;}
.news-row .tag{font-size:.72rem;font-weight:600;padding:.15rem .55rem;border-radius:.3rem;white-space:nowrap;
  background:var(--brand-light);color:var(--brand-dark);justify-self:start;}
.news-row .ttl{font-size:.98rem;color:#374151;line-height:1.6;transition:color .25s ease;min-width:0;}
.news-row:hover .ttl{color:var(--brand-dark);}
.news-row > p{grid-column:3;min-width:0;margin-top:.35rem;}
@media (max-width:640px){
  .news-row{grid-template-columns:4.4rem 6.75rem minmax(6rem,1fr);column-gap:.75rem;}
  .news-row .date{font-size:.76rem;}
  .news-row .ttl{font-size:.94rem;}
}

/* 精簡後的正文行距 */
.lead{font-size:1.08rem;line-height:1.9;color:#4b5563;}

/* ===== v2 改版（參考嘉威／喬成）===== */
/* 置中區塊標題：大英文 + 中文副標 */
.sec-head{text-align:center;margin-bottom:3rem;}
.sec-head .zh{font-size:1.7rem;font-weight:800;letter-spacing:.08em;color:var(--brand);line-height:1.3;}
.sec-head .en{font-size:.78rem;font-weight:600;letter-spacing:.24em;color:#9ca3af;text-transform:uppercase;margin-top:.5rem;line-height:1.2;}
.sec-head .bar{width:56px;height:3px;background:var(--brand);margin:1rem auto 0;border-radius:2px;}
.sec-head.on-dark .zh{color:#fff;}
.sec-head.on-dark .en{color:rgba(255,255,255,.7);}
.sec-head.on-dark .bar{background:#b9c4f7;}

/* READ MORE 按鈕（喬成式） */
.read-more{display:inline-block;border:1.5px solid var(--brand);color:var(--brand-dark);font-size:.85rem;font-weight:600;letter-spacing:.15em;padding:.55rem 1.8rem;border-radius:999px;transition:background .25s ease,color .25s ease,transform .2s ease;}
.read-more:hover{background:var(--brand);color:#fff;transform:translateY(-2px);}

/* 浮動 LINE / 電話按鈕 */
.float-btns{position:fixed;right:1.1rem;bottom:1.3rem;z-index:60;display:flex;flex-direction:column;gap:.6rem;}
.float-btns a{width:3.1rem;height:3.1rem;border-radius:999px;display:flex;align-items:center;justify-content:center;color:#fff;font-weight:700;font-size:.72rem;box-shadow:0 8px 20px -6px rgba(0,0,0,.35);transition:transform .2s ease;}
.float-btns a:hover{transform:translateY(-3px);}
.float-line{background:#06C755;}
.float-tel{background:var(--brand);}
/* 回到頂端浮動按鈕（捲動後淡入） */
.float-top{width:3.1rem;height:3.1rem;border:0;border-radius:999px;display:flex;align-items:center;justify-content:center;
  color:#fff;background:var(--brand);cursor:pointer;box-shadow:0 8px 20px -6px rgba(0,0,0,.35);
  opacity:0;pointer-events:none;transform:translateY(6px);
  transition:opacity .3s ease,transform .3s ease,background .3s ease;}
.float-top.show{opacity:1;pointer-events:auto;transform:translateY(0);}
.float-top:hover{background:var(--brand-dark);transform:translateY(-3px);}
.float-top svg{width:1.35rem;height:1.35rem;}

/* 服務卡（精簡兩行式） */
.svc-mini{text-align:center;padding:2rem 1.5rem;}
.svc-mini .ic{width:3.4rem;height:3.4rem;border-radius:.8rem;margin:0 auto 1rem;display:flex;align-items:center;justify-content:center;font-weight:700;font-size:1.15rem;}

/* ===== 文章頁（網誌式）===== */
.article-wrap{max-width:46rem;margin:0 auto;}
.article-meta{display:flex;align-items:center;gap:.9rem;flex-wrap:wrap;}
.article-quote{background:var(--brand-lighter);border-left:4px solid var(--brand);border-radius:.5rem;padding:1.1rem 1.4rem;color:var(--brand-dark);font-weight:500;line-height:1.9;}
.article-body p{margin-bottom:1.25rem;color:#374151;line-height:2;}
.article-body h2{font-size:1.25rem;font-weight:700;color:#111827;margin:2rem 0 1rem;padding-left:.8rem;border-left:4px solid var(--brand);}
.article-body ul,.article-body ol{margin:0 0 1.25rem 1.4rem;color:#374151;line-height:2;}
.article-body ul{list-style:disc;}
.article-body ol{list-style:decimal;}
.article-body .example{background:#fff;border:1px solid var(--line);border-radius:.75rem;padding:1.2rem 1.4rem;margin-bottom:1.25rem;box-shadow:0 4px 14px -8px rgba(20,29,110,.12);}
.article-body .example .lbl{font-size:.78rem;font-weight:700;color:var(--brand);letter-spacing:.15em;margin-bottom:.5rem;}
.article-src{font-size:.85rem;color:#9ca3af;}
.article-src a{color:var(--brand);text-decoration:underline;}
.pn-nav{display:grid;gap:1rem;}
@media(min-width:640px){.pn-nav{grid-template-columns:1fr 1fr;}}
.pn-nav a{display:block;background:#fff;border:1px solid var(--line);border-radius:.75rem;padding:1rem 1.25rem;transition:border-color .25s ease,box-shadow .25s ease;}
.pn-nav a:hover{border-color:var(--brand);box-shadow:0 8px 20px -10px rgba(20,29,110,.25);}
.pn-nav .dir{font-size:.75rem;color:#9ca3af;margin-bottom:.25rem;}
.pn-nav .t{font-size:.9rem;font-weight:600;color:#374151;line-height:1.6;}
.pn-nav a:hover .t{color:var(--brand-dark);}
.pn-nav .next{text-align:right;}

/* CONTACT US 資訊卡（白底可透，深色字，品牌強調） */
.contact-card{position:relative;
  background:linear-gradient(155deg, rgba(255,255,255,.97) 0%, rgba(255,255,255,.9) 60%, rgba(255,255,255,.85) 100%);
  border:1px solid rgba(255,255,255,.8);border-radius:1.1rem;
  padding:1.9rem 1.5rem 1.75rem;
  backdrop-filter:blur(20px) saturate(120%);-webkit-backdrop-filter:blur(20px) saturate(120%);
  box-shadow:0 14px 32px -16px rgba(10,15,40,.5), inset 0 1px 0 rgba(255,255,255,.85), inset 0 0 0 1px rgba(255,255,255,.12);
  overflow:hidden;transition:background .3s ease,transform .3s ease,border-color .3s ease,box-shadow .3s ease;}
.contact-card::before{content:"";position:absolute;top:0;left:0;right:0;height:4px;
  background:linear-gradient(90deg,var(--brand) 0%,var(--accent) 100%);
  transform:scaleX(0);transform-origin:left;transition:transform .35s ease;}
.contact-card:hover{background:linear-gradient(155deg, rgba(255,255,255,1) 0%, rgba(255,255,255,.9) 100%);
  transform:translateY(-5px);border-color:#fff;
  box-shadow:0 22px 42px -16px rgba(10,15,40,.55), inset 0 1px 0 rgba(255,255,255,.9);}
.contact-card:hover::before{transform:scaleX(1);}
.contact-card .cc-head{display:flex;align-items:center;gap:.9rem;margin-bottom:1.1rem;}
.contact-card .cic{width:3.1rem;height:3.1rem;border-radius:.85rem;flex:none;display:flex;align-items:center;justify-content:center;
  background:var(--brand-light);color:var(--brand);transition:background .3s ease,color .3s ease,transform .3s ease;}
.contact-card:hover .cic{background:var(--brand);color:#fff;transform:translateY(-2px) rotate(-4deg);}
.contact-card .cic svg{width:1.6rem;height:1.6rem;}
.contact-card .cc-label{min-width:0;}
.contact-card .cc-label .zh{font-size:1.14rem;font-weight:700;color:var(--brand-dark);line-height:1.3;}
.contact-card .cc-label .en{font-size:.68rem;letter-spacing:.12em;color:#9ca3af;text-transform:uppercase;font-weight:600;margin-top:.2rem;}
.contact-card > p{font-size:1.16rem;font-weight:600;line-height:1.8;color:#374151;}

/* ===== 關於頁：事務所理念 / 我們的做法 改版 ===== */
/* 理念：左見出し＋右本文の非對稱編排 */
.philo-grid{display:grid;gap:2.5rem;align-items:start;}
@media(min-width:768px){.philo-grid{grid-template-columns:5fr 7fr;gap:4rem;}}
.sec-head.left{text-align:left;margin-bottom:1.75rem;}
.sec-head.left .bar{margin-left:0;margin-right:auto;}
.philo-stmt{font-size:1.55rem;line-height:1.65;font-weight:700;color:var(--ink);letter-spacing:.01em;}
.philo-stmt em{font-style:normal;color:var(--brand);}
.philo-body p{margin-bottom:1.15rem;}
/* 核心信念引用區塊 */
.belief{position:relative;background:var(--brand-lighter);border-left:4px solid var(--brand);border-radius:.7rem;
  padding:1.35rem 1.6rem 1.35rem 1.7rem;color:var(--brand-dark);font-weight:600;font-size:1.06rem;line-height:1.9;margin:1.6rem 0;}
.belief::before{content:"\201C";position:absolute;top:.1rem;left:.8rem;font-size:2.4rem;line-height:1;color:var(--brand-light);font-family:Georgia,serif;}

/* 做法：01/02/03 編號步驟卡 */
.step-card{position:relative;background:#fff;border:1px solid var(--line);border-radius:1rem;padding:2.25rem 1.85rem 2rem;
  box-shadow:0 4px 16px -8px rgba(20,29,110,.12);transition:transform .3s ease,box-shadow .3s ease,border-color .3s ease;overflow:hidden;}
.step-card:hover{transform:translateY(-6px);box-shadow:0 18px 34px -14px rgba(20,29,110,.3);border-color:var(--brand);}
.step-card .no{font-size:2.9rem;font-weight:800;line-height:1;color:var(--brand-light);letter-spacing:-.02em;
  font-variant-numeric:tabular-nums;transition:color .3s ease;}
.step-card:hover .no{color:var(--brand-bright);}
.step-card .step-icon{width:2.6rem;height:2.6rem;color:var(--brand);position:absolute;top:2.35rem;right:1.85rem;transition:color .3s ease,transform .3s ease;}
.step-card:hover .step-icon{color:var(--brand-bright);transform:translateY(-2px);}
.step-card h3{font-size:1.2rem;font-weight:700;color:#111827;margin:1.1rem 0 .6rem;line-height:1.5;}
.step-card p{font-size:.95rem;color:#4b5563;line-height:1.85;}

/* 會計師簡介 */
.cpa-card{background:#fff;border:1px solid var(--line);border-radius:1.1rem;padding:2.25rem 2rem;text-align:center;
  box-shadow:0 4px 16px -8px rgba(20,29,110,.12);transition:transform .3s ease,box-shadow .3s ease;}
.cpa-card:hover{transform:translateY(-5px);box-shadow:0 18px 34px -14px rgba(20,29,110,.3);}
.cpa-avatar{width:7rem;height:7rem;border-radius:50%;margin:0 auto 1.25rem;display:flex;align-items:center;justify-content:center;
  font-size:2rem;font-weight:700;color:#fff;background:linear-gradient(135deg,var(--brand) 0%,var(--brand-deep) 100%);
  box-shadow:0 10px 24px -10px rgba(20,29,110,.5);overflow:hidden;}
.cpa-avatar img{width:100%;height:100%;object-fit:cover;}
.cpa-card .role{font-size:.8rem;letter-spacing:.2em;color:var(--brand);font-weight:600;text-transform:uppercase;}
.cpa-card ul{text-align:left;font-size:.9rem;color:#4b5563;line-height:1.9;margin-top:1rem;}
.cpa-card li{position:relative;padding-left:1rem;}
.cpa-card li::before{content:"";position:absolute;left:0;top:.75em;width:4px;height:4px;border-radius:50%;background:var(--brand);}

/* ============================================================
   v3 首頁 / 全站強化：圖文交錯・圖片導引・流程・統計・FAQ
   （參考日系事務所版型：vbest / mei / ht-tax）
   ============================================================ */

/* 通用寬容器（比 max-w-6xl 再寬一點的呼吸感） */
.wrap-wide{max-width:78rem;margin-left:auto;margin-right:auto;}

/* --- 圖片佔位框：導引使用者放入實際照片 --- */
/* 放圖方式：把 <img> 放進 .ph 內即可自動覆蓋佔位提示 */
.ph{position:relative;border-radius:1.15rem;overflow:hidden;isolation:isolate;
  background:linear-gradient(135deg,var(--brand-light) 0%,#c8d1f3 100%);
  display:flex;flex-direction:column;align-items:center;justify-content:center;text-align:center;
  color:var(--brand-dark);border:1px solid var(--line);box-shadow:0 22px 48px -22px rgba(20,29,110,.42);min-height:22rem;}
.ph::after{content:"";position:absolute;inset:0;z-index:1;
  background:radial-gradient(circle at 25% 20%,rgba(255,255,255,.45),transparent 55%);pointer-events:none;}
.ph > img{position:absolute;inset:0;width:100%;height:100%;object-fit:cover;z-index:2;}
.ph .ph-ic{width:2.9rem;height:2.9rem;margin-bottom:.7rem;opacity:.7;}
.ph .ph-t{font-weight:700;letter-spacing:.05em;font-size:.98rem;z-index:2;}
.ph .ph-s{font-size:.76rem;color:var(--brand);opacity:.85;margin-top:.35rem;letter-spacing:.04em;z-index:2;padding:0 1.2rem;}
.ph.tall{min-height:30rem;}
.ph.short{min-height:15rem;}
.ph.glass{background:rgba(255,255,255,.07);border:1px dashed rgba(255,255,255,.45);color:#fff;box-shadow:none;}
.ph.glass::after{background:radial-gradient(circle at 25% 20%,rgba(255,255,255,.14),transparent 55%);}
.ph.glass .ph-s{color:#b9c4f7;}

/* 疊在圖片角落的小標籤（例：實績、年資） */
.ph-badge{position:absolute;z-index:3;bottom:1rem;left:1rem;background:#fff;border-radius:.8rem;
  padding:.8rem 1.1rem;box-shadow:0 12px 26px -12px rgba(20,29,110,.45);text-align:left;}
.ph-badge .n{font-size:1.5rem;font-weight:800;color:var(--brand);line-height:1;}
.ph-badge .l{font-size:.72rem;color:#6b7280;margin-top:.2rem;letter-spacing:.05em;}

/* --- 二段組 Hero --- */
.hero-grid{display:grid;gap:2.5rem;align-items:center;}
@media(min-width:900px){.hero-grid{grid-template-columns:1.06fr .94fr;gap:3.5rem;}}

/* --- 統計數字條 --- */
.stat-strip{display:grid;grid-template-columns:repeat(2,1fr);gap:1px;background:var(--line);
  border:1px solid var(--line);border-radius:1.1rem;overflow:hidden;box-shadow:0 10px 30px -18px rgba(20,29,110,.3);}
@media(min-width:768px){.stat-strip{grid-template-columns:repeat(4,1fr);}}
.stat-cell{background:#fff;padding:1.7rem 1rem;text-align:center;transition:background .3s ease;}
.stat-cell:hover{background:var(--brand-lighter);}
.stat-cell .n{font-size:2.15rem;font-weight:800;color:var(--brand);line-height:1;letter-spacing:-.02em;font-variant-numeric:tabular-nums;}
.stat-cell .n small{font-size:1rem;font-weight:700;margin-left:.12rem;}
.stat-cell .l{font-size:.85rem;color:#6b7280;margin-top:.55rem;letter-spacing:.04em;}

/* --- 圖文交錯 zig-zag --- */
.zig{display:grid;gap:2.5rem;align-items:center;}
@media(min-width:900px){.zig{grid-template-columns:1fr 1fr;gap:4rem;}
  .zig.rev .zig-media{order:2;}}
.zig-eyebrow{font-size:.72rem;letter-spacing:.22em;font-weight:700;color:var(--brand);text-transform:uppercase;margin-bottom:.9rem;}
.zig h2{font-size:1.85rem;line-height:1.4;font-weight:800;color:var(--ink);margin-bottom:1.1rem;}
.zig h2 em{font-style:normal;color:var(--brand);}
.zig .lead{margin-bottom:1.3rem;}
/* 交錯區塊內的重點清單 */
.tick{display:flex;gap:.75rem;align-items:flex-start;margin-bottom:.75rem;font-size:.98rem;color:#374151;line-height:1.7;}
.tick svg{flex:none;width:1.4rem;height:1.4rem;color:var(--brand);margin-top:.15rem;}

/* --- 強項卡（大圖示，名詞化標題）--- */
.why-card{background:#fff;border:1px solid var(--line);border-radius:1.1rem;padding:2.3rem 1.9rem;height:100%;
  box-shadow:0 4px 16px -8px rgba(20,29,110,.12);transition:transform .3s ease,box-shadow .3s ease,border-color .3s ease;}
.why-card:hover{transform:translateY(-6px);box-shadow:0 18px 34px -14px rgba(20,29,110,.3);border-color:var(--brand);}
.why-card .wic{width:3.7rem;height:3.7rem;border-radius:.95rem;display:flex;align-items:center;justify-content:center;margin-bottom:1.2rem;
  background:var(--brand-light);color:var(--brand);transition:background .3s ease,color .3s ease,transform .3s ease;}
.why-card:hover .wic{background:var(--brand);color:#fff;transform:translateY(-2px);}
.why-card .wic svg{width:1.85rem;height:1.85rem;}
.why-card .en{font-size:.66rem;letter-spacing:.14em;color:var(--brand);text-transform:uppercase;margin-bottom:.35rem;}
.why-card h3{font-size:1.18rem;font-weight:700;color:#111827;margin-bottom:.6rem;}
.why-card p{font-size:.94rem;color:#4b5563;line-height:1.85;}

/* --- 首頁服務總覽列（與服務項目頁的完整卡片做區隔）--- */
.svc-inline{display:flex;align-items:flex-start;gap:1.05rem;padding:1.5rem 1.6rem;background:#fff;
  border:1px solid var(--line);border-radius:.95rem;box-shadow:0 3px 12px -8px rgba(20,29,110,.1);
  transition:transform .25s ease,border-color .25s ease,box-shadow .25s ease;}
.svc-inline:hover{border-color:var(--brand);box-shadow:0 14px 28px -14px rgba(20,29,110,.28);transform:translateY(-3px);}
.svc-inline .ic{flex:none;width:2.9rem;height:2.9rem;border-radius:.75rem;background:var(--brand-light);color:var(--brand);
  display:flex;align-items:center;justify-content:center;transition:background .25s ease,color .25s ease;}
.svc-inline:hover .ic{background:var(--brand);color:#fff;}
.svc-inline .ic svg{width:1.55rem;height:1.55rem;}
.svc-inline .tx{flex:1;min-width:0;}
.svc-inline h3{font-size:1.06rem;font-weight:700;color:#111827;margin-bottom:.28rem;line-height:1.4;}
.svc-inline p{font-size:.87rem;color:#6b7280;line-height:1.65;}
.svc-inline .arrow{flex:none;align-self:center;width:1.15rem;height:1.15rem;color:var(--line);
  transition:color .25s ease,transform .25s ease;}
.svc-inline:hover .arrow{color:var(--brand);transform:translateX(3px);}

/* --- 服務卡：加上縮圖區（圖片導引）--- */
.svc-card.has-thumb{padding-top:0;overflow:hidden;}
.svc-thumb{position:relative;height:9rem;margin:0 -1.75rem 1.4rem;overflow:hidden;
  background:linear-gradient(135deg,var(--brand-light) 0%,#c8d1f3 100%);display:flex;align-items:center;justify-content:center;}
.svc-thumb > img{position:absolute;inset:0;width:100%;height:100%;object-fit:cover;transition:transform .5s ease;}
.svc-card:hover .svc-thumb > img{transform:scale(1.05);}
.svc-thumb .svc-icon{margin:0;width:3rem;height:3rem;opacity:.8;color:var(--brand);}
.svc-thumb .thumb-tag{position:absolute;bottom:.6rem;right:.7rem;font-size:.68rem;letter-spacing:.05em;color:var(--brand-dark);
  background:rgba(255,255,255,.85);border-radius:.4rem;padding:.15rem .5rem;z-index:2;}

/* --- 服務流程（互動步驟）--- */
.flow{display:grid;gap:1.75rem;}
@media(min-width:768px){.flow{grid-template-columns:repeat(5,1fr);gap:1rem;}}
.flow-step{position:relative;text-align:center;padding:0 .4rem;}
.flow-step .dot{width:3.6rem;height:3.6rem;border-radius:50%;margin:0 auto 1.1rem;display:flex;align-items:center;justify-content:center;
  background:#fff;border:2px solid var(--brand);color:var(--brand);font-weight:800;font-size:1.2rem;position:relative;z-index:2;
  transition:background .3s ease,color .3s ease,transform .3s ease,box-shadow .3s ease;}
.flow-step:hover .dot{background:var(--brand);color:#fff;transform:scale(1.09);box-shadow:0 12px 24px -10px rgba(43,53,102,.6);}
@media(min-width:768px){.flow-step:not(:last-child)::after{content:"";position:absolute;top:1.8rem;left:calc(50% + 1.9rem);
  width:calc(100% - 3.8rem);height:2px;background:var(--brand-light);z-index:1;}}
.flow-step h4{font-size:1.02rem;font-weight:700;color:#111827;margin-bottom:.4rem;}
.flow-step p{font-size:.84rem;color:#6b7280;line-height:1.7;}

/* --- FAQ 手風琴（互動）--- */
.faq{max-width:52rem;margin:0 auto;border-top:1px solid var(--line);}
.faq-item{border-bottom:1px solid var(--line);}
.faq-q{width:100%;text-align:left;background:none;border:0;cursor:pointer;padding:1.4rem .5rem;display:flex;align-items:center;gap:1rem;
  font-size:1.04rem;font-weight:600;color:#1f2937;transition:color .25s ease;font-family:inherit;}
.faq-q:hover{color:var(--brand-dark);}
.faq-q .q{flex:none;width:1.8rem;height:1.8rem;border-radius:.45rem;background:var(--brand-light);color:var(--brand-dark);
  display:flex;align-items:center;justify-content:center;font-weight:800;font-size:.92rem;}
.faq-q .qt{flex:1;line-height:1.6;}
.faq-q .ico{flex:none;width:1.4rem;height:1.4rem;transition:transform .3s ease;color:var(--brand);}
.faq-item.open .faq-q .ico{transform:rotate(45deg);}
.faq-a{max-height:0;overflow:hidden;transition:max-height .35s ease;}
.faq-a-inner{padding:0 .5rem 1.5rem 4rem;color:#4b5563;font-size:.96rem;line-height:1.95;}
@media(max-width:640px){.faq-a-inner{padding-left:.5rem;}}

/* --- 嵌入式互動地圖（深色聯絡區）--- */
.map-embed{border-radius:1.1rem;overflow:hidden;height:100%;min-height:20rem;background:#fff;
  border:1px solid rgba(255,255,255,.2);box-shadow:0 22px 48px -22px rgba(0,0,0,.6);}
.map-embed iframe{display:block;width:100%;height:100%;min-height:20rem;border:0;filter:saturate(1.02);}

/* --- 區塊介紹段（不把文字全擠在一處：左右分置）--- */
.sec-head.split{display:flex;flex-wrap:wrap;align-items:flex-end;justify-content:space-between;gap:1.5rem;text-align:left;margin-bottom:2.5rem;}
.sec-head.split .bar{margin:1rem 0 0;}
.sec-head.split .split-note{max-width:26rem;font-size:.96rem;color:#6b7280;line-height:1.85;text-align:left;}
@media(max-width:768px){.sec-head.split{align-items:flex-start;}}