:root{--red:#c8102e;--red-d:#9b0c23;--ink:#232323;--mut:#6b6b6b;--bg:#faf7f2;
--card:#fff;--line:#e7e0d5;--gold:#b8860b;--ok:#1a7a3c;--warn:#b26a00;--r:14px}
*{box-sizing:border-box;margin:0;padding:0}
body{font-family:-apple-system,"PingFang TC","Noto Sans TC","Microsoft JhengHei",sans-serif;
color:var(--ink);background:var(--bg);line-height:1.7;font-size:16px}
a{color:var(--red);text-decoration:none}a:hover{text-decoration:underline}
.wrap{max-width:920px;margin:0 auto;padding:0 18px}
header.top{background:#fff;border-bottom:2px solid var(--red);position:sticky;top:0;z-index:50}
.topbar{display:flex;align-items:center;gap:16px;padding:11px 18px;max-width:920px;margin:0 auto;flex-wrap:wrap}
.logo{font-weight:800;font-size:1.2rem;color:var(--red);letter-spacing:.5px}
.logo b{background:var(--red);color:#fff;border-radius:7px;padding:1px 8px;margin-right:6px}
nav.main{display:flex;gap:2px;flex-wrap:wrap;margin-left:auto}
nav.main a{color:#555;padding:6px 9px;border-radius:8px;font-size:.9rem}
nav.main a:hover{background:#f2ece2;text-decoration:none}
h1{font-size:clamp(1.5rem,3.6vw,2rem);line-height:1.35;color:var(--ink)}
.hero{padding:26px 0 8px}
.hero p.sub{color:var(--mut);margin-top:8px;font-size:1.02rem}
.tool{background:var(--card);border:1px solid var(--line);border-radius:var(--r);padding:22px;margin:18px 0;box-shadow:0 2px 10px rgba(0,0,0,.04)}
.periodbar{display:flex;gap:10px;align-items:center;flex-wrap:wrap;margin-bottom:14px}
.periodbar select{padding:9px 12px;border:1px solid var(--line);border-radius:9px;font-size:1rem;background:#fff}
.periodbar .vbadge{font-size:.8rem;padding:2px 9px;border-radius:99px;background:#eaf6ee;color:var(--ok);font-weight:700}
.periodbar .vbadge.no{background:#fdf1e6;color:var(--warn)}
.inrow{display:flex;gap:10px;flex-wrap:wrap;align-items:stretch}
.inrow input{flex:1;min-width:220px;padding:14px 16px;border:2px solid var(--line);border-radius:11px;
font-size:1.5rem;letter-spacing:.18em;font-variant-numeric:tabular-nums;text-align:center}
.inrow input:focus{outline:none;border-color:var(--red)}
.btn{display:inline-block;padding:14px 26px;border:none;border-radius:11px;font-weight:800;font-size:1.05rem;cursor:pointer;background:var(--red);color:#fff}
.btn:hover{filter:brightness(1.07);text-decoration:none}
.btn.sec{background:#f2ece2;color:#5a4a2a}
.hint{color:var(--mut);font-size:.86rem;margin-top:10px}
.hint b{color:var(--ink)}
.result{margin-top:18px;border-radius:12px;padding:20px;display:none}
.result.win{background:linear-gradient(160deg,#fff6f0,#ffe9e0);border:2px solid var(--red)}
.result.lose{background:#f6f3ee;border:1px solid var(--line)}
.result.maybe{background:#fff8e8;border:1px solid #f0d98a}
.result h3{font-size:1.3rem;margin-bottom:6px}
.result .amt{font-size:2rem;font-weight:800;color:var(--red);margin:4px 0}
.result ul{margin:12px 0 0 0;list-style:none}
.result li{padding:4px 0;border-top:1px dashed var(--line);font-size:.95rem;color:#444}
.result li:first-child{border-top:none}
.numgrid{display:grid;gap:12px;grid-template-columns:1fr;margin:6px 0}
.prz{background:#fff;border:1px solid var(--line);border-radius:12px;padding:14px 16px;display:flex;align-items:baseline;gap:14px;flex-wrap:wrap}
.prz .lbl{font-weight:800;color:var(--red);min-width:64px}
.prz .nums{font-size:1.4rem;font-weight:800;letter-spacing:.12em;font-variant-numeric:tabular-nums}
.prz .nums .t3{color:var(--red)}
.prz .desc{color:var(--mut);font-size:.85rem;width:100%}
.reminder{background:#fff8e8;border:1px solid #f0d98a;border-radius:11px;padding:12px 16px;margin:14px 0;font-size:.94rem}
.reminder b{color:var(--warn)}
section.blk{padding:26px 0;border-top:1px solid var(--line)}
h2.sec{font-size:1.3rem;margin-bottom:6px}
p.sec-sub{color:var(--mut);margin-bottom:16px}
.grid{display:grid;gap:14px}
.g2{grid-template-columns:repeat(auto-fit,minmax(240px,1fr))}
.g3{grid-template-columns:repeat(auto-fit,minmax(200px,1fr))}
.card{background:#fff;border:1px solid var(--line);border-radius:12px;padding:16px 18px}
.card h3{font-size:1.03rem;margin-bottom:6px}
.card h3 a{color:var(--ink)}
.card p{color:var(--mut);font-size:.92rem}
.pyears{display:flex;gap:8px;flex-wrap:wrap;margin:6px 0 18px}
.pyears a{background:#fff;border:1px solid var(--line);border-radius:8px;padding:5px 11px;font-size:.9rem;color:#555}
.plist{display:grid;gap:8px;grid-template-columns:repeat(auto-fill,minmax(150px,1fr))}
.plist a{background:#fff;border:1px solid var(--line);border-radius:9px;padding:9px 12px;font-size:.92rem;display:flex;justify-content:space-between;align-items:center}
.plist a .v{font-size:.72rem;color:var(--ok)}
.breadcrumb{font-size:.84rem;color:var(--mut);padding:14px 0}
.breadcrumb a{color:var(--mut)}
article{background:#fff;border:1px solid var(--line);border-radius:var(--r);padding:26px}
article h2{margin:22px 0 8px;font-size:1.18rem;color:var(--ink)}
article h2:first-child{margin-top:0}
article p{margin:8px 0;color:#3a3a3a}
table.tax{width:100%;border-collapse:collapse;margin:10px 0}
table.tax th,table.tax td{border:1px solid var(--line);padding:9px 12px;text-align:left;font-size:.93rem}
table.tax th{background:#f6f3ee}
.calc label{display:block;font-weight:700;margin:12px 0 4px}
.calc select,.calc input{padding:10px 12px;border:1px solid var(--line);border-radius:9px;font-size:1rem;width:100%;max-width:320px}
.calc .out{background:#f6f3ee;border-radius:11px;padding:16px;margin-top:16px}
.calc .out b{color:var(--red);font-size:1.2rem}
.faq details{background:#fff;border:1px solid var(--line);border-radius:10px;padding:12px 16px;margin:8px 0}
.faq summary{font-weight:700;cursor:pointer}
.faq p{color:#444;margin-top:8px;font-size:.94rem}
.src{color:var(--mut);font-size:.82rem;margin-top:10px}
footer{background:#2b2622;color:#c9bfb2;padding:32px 0;margin-top:36px;font-size:.88rem}
footer a{color:#e7d9c6}
footer .cols{display:grid;gap:20px;grid-template-columns:repeat(auto-fit,minmax(200px,1fr));margin-bottom:18px}
footer h4{color:#fff;margin-bottom:8px;font-size:.95rem}
.disc{color:#9a9086;font-size:.8rem;line-height:1.6}
@media(max-width:600px){.inrow input{font-size:1.25rem}nav.main{width:100%;margin-left:0}}