.information-content{--ink:#243239;--muted:#59656b;--brand:#b51f37;--paper:#fffcf7;--line:#d3d9d7;--yellow:#ffcf51;--teal:#087e83;--coral:#ed6556;--blue:#e4f2f8}
.information-content *{box-sizing:border-box}
.information-content{margin:0;color:var(--ink);background:var(--paper);font:18px/1.85 system-ui,"Microsoft JhengHei",sans-serif}
.information-content a{color:#9e1c34;text-underline-offset:4px;text-decoration-thickness:1px}
.information-content a:hover{color:#701324}
.information-content a:focus-visible{outline:3px solid #087e83;outline-offset:5px;border-radius:3px}
.information-content .skip{position:absolute;left:12px;top:-100px;padding:12px;background:white;z-index:5}
.information-content .skip:focus{top:12px}
.information-content header{border-bottom:1px solid var(--line)}
.information-content .masthead{max-width:1160px;margin:auto;padding:22px 28px;display:flex;align-items:center;justify-content:space-between;gap:20px}
.information-content .brand{font-weight:800;letter-spacing:.02em;color:var(--ink);text-decoration:none}
.information-content .brand small{display:block;font-size:11px;letter-spacing:.14em;color:var(--muted);line-height:1.5}
.information-content .preview-tag{font-size:13px;color:var(--muted);border-left:3px solid var(--coral);padding-left:10px}
.information-content{max-width:960px;margin:auto;padding:36px 32px 64px}
.information-content .crumb{font-size:14px;color:var(--muted);margin:0 0 22px}
.information-content .crumb span+span:before{content:" / ";padding:0 9px;color:var(--muted)}
.information-content .eyebrow{margin:0;color:var(--brand);font-size:14px;font-weight:750;letter-spacing:.12em}
.information-content h1{font-size:clamp(29px,4.1vw,44px);line-height:1.4;letter-spacing:.025em;margin:12px 0 12px;font-weight:850;max-width:820px}
.information-content .meta{font-size:14px;color:var(--muted);margin:0 0 25px}
.information-content .hero{margin:0 0 36px;border-radius:22px;overflow:hidden;background:#edf7f4}
.information-content .hero img{display:block;width:100%;height:auto}
.information-content .lead{font-size:21px;line-height:1.8;margin:0 0 24px}
.information-content .service-note{border-left:4px solid var(--coral);background:#ffede6;padding:15px 20px;margin:22px 0 36px;font-size:16px}
.information-content .service-note p{margin:0}
.information-content .service-note strong{display:block;margin-bottom:3px}
.information-content .contents{padding:22px 24px;border:1px solid var(--line);background:white;border-radius:12px;margin-bottom:44px}
.information-content .contents h2{font-size:17px;margin:0 0 10px}
.information-content .contents ul{display:grid;grid-template-columns:1fr 1fr;gap:3px 25px;list-style:none;margin:0;padding:0}
.information-content .contents a{display:block;padding:7px 0;font-size:16px}
.information-content .section{margin:44px 0}
.information-content .section h2{font-size:27px;line-height:1.5;margin:0 0 18px;letter-spacing:.01em}
.information-content .section h3{font-size:20px;line-height:1.5;margin:28px 0 10px}
.information-content p{margin:14px 0}
.information-content ul,.information-content ol{padding-left:1.4em}
.information-content li{margin-bottom:8px}
.information-content blockquote{border-left:4px solid var(--teal);background:#edf7f4;padding:18px 22px;margin:22px 0}
.information-content blockquote p{margin:0}
.information-content .small{font-size:15px;color:var(--muted)}
.information-content .route{list-style:none;padding:0;display:grid;grid-template-columns:repeat(5,1fr);gap:12px;counter-reset:step;margin:24px 0}
.information-content .route li{margin:0;padding:15px 12px;background:white;border:1px solid var(--line);border-top:5px solid var(--teal);border-radius:9px;position:relative;counter-increment:step}
.information-content .route li:before{content:counter(step,decimal-leading-zero);display:block;color:var(--teal);font-weight:850;font-size:24px}
.information-content .route strong{display:block;font-size:17px;line-height:1.5;margin:5px 0}
.information-content .route span{display:block;font-size:14px;line-height:1.7;color:var(--muted)}
.information-content .route li:not(:last-child):after{content:"→";position:absolute;right:-12px;top:43%;color:var(--teal);font-weight:800;z-index:1;background:var(--paper);line-height:1}
.information-content .table-wrap{overflow:auto;border:1px solid var(--line);border-radius:10px;background:white;margin:23px 0}
.information-content .table-wrap:focus-visible{outline:3px solid var(--teal);outline-offset:4px}
.information-content table{width:100%;border-collapse:collapse;font-size:16px;line-height:1.8;table-layout:fixed}
.information-content caption{text-align:left;padding:14px 18px;font-weight:800;background:#edf7f4;font-size:17px}
.information-content th,.information-content td{text-align:left;vertical-align:top;padding:14px 16px;border-bottom:1px solid var(--line);overflow-wrap:anywhere}
.information-content thead th{background:#f4f5ee;font-size:15px;font-weight:800}
.information-content tbody th{font-weight:750}
.information-content tr:last-child td,.information-content tr:last-child th{border-bottom:0}
.information-content .table-3 col:first-child,.information-content .table-3 thead th:first-child{width:20%}
.information-content .table-3 col:nth-child(2),.information-content .table-3 thead th:nth-child(2){width:40%}
.information-content .table-3 col:nth-child(3),.information-content .table-3 thead th:nth-child(3){width:40%}
.information-content .checklist{list-style:none;padding:0}
.information-content .checklist li{display:block;position:relative;padding:13px 0 13px 32px;margin:0;border-bottom:1px solid var(--line)}
.information-content .checklist li:before{content:"";position:absolute;left:0;top:21px;width:16px;height:16px;border:2px solid var(--teal);border-radius:3px}
.information-content .faq{border-top:1px solid var(--line);padding-top:12px}
.information-content .sources{background:#f1f5f2;border-radius:12px;padding:22px 24px;font-size:15px}
.information-content .sources ul{padding-left:20px}
.information-content .sources a{overflow-wrap:anywhere}
.information-content .related{border-top:2px solid var(--ink);padding-top:22px;margin-top:40px}
.information-content .related a{display:inline-block;padding:7px 0;margin-right:20px}
.information-content footer{border-top:1px solid var(--line);padding:22px 28px;font-size:13px;color:var(--muted);text-align:center}
@media(max-width:650px){.information-content{font-size:17px}
.information-content .masthead{padding:16px 20px}
.information-content .brand{font-size:15px}
.information-content .brand small{font-size:9px}
.information-content .preview-tag{font-size:12px}
.information-content{padding:25px 20px 45px}
.information-content .lead{font-size:18px}
.information-content .hero{border-radius:14px;margin-bottom:25px}
.information-content .contents{padding:18px}
.information-content .contents ul{grid-template-columns:1fr}
.information-content .contents a{padding:9px 0}
.information-content .section{margin:35px 0}
.information-content .section h2{font-size:24px}
.information-content .route{grid-template-columns:1fr;gap:13px}
.information-content .route li{display:grid;grid-template-columns:44px 1fr;column-gap:12px;padding:13px 16px;border-top:1px solid var(--line);border-left:5px solid var(--teal)}
.information-content .route li:before{grid-row:1/3;align-self:center}
.information-content .route strong{margin:0}
.information-content .route span{grid-column:2}
.information-content .route li:not(:last-child):after{content:"↓";right:50%;top:auto;bottom:-12px}
.information-content .table-3{min-width:620px}
.information-content .table-wrap{border-radius:8px}
.information-content th,.information-content td{padding:12px}
.information-content .table-note{font-size:14px;color:var(--muted)}
.information-content .sources{padding:18px}
.information-content .crumb{font-size:13px}}
@media(min-width:651px){.information-content .table-note{display:none}}
.information-content .mobile-label{display:none}
@media(max-width:650px){.information-content .table-3{display:block;min-width:0}
.information-content .table-3 colgroup{display:none}
.information-content .table-3 thead{position:absolute;width:1px;height:1px;padding:0;overflow:hidden;clip-path:inset(50%);white-space:nowrap}
.information-content .table-3 tbody{display:block}
.information-content .table-3 tbody tr{display:block;border-bottom:1px solid var(--line);padding:14px 16px}
.information-content .table-3 tbody tr:last-child{border-bottom:0}
.information-content .table-3 tbody th,.information-content .table-3 tbody td{display:block;width:auto;padding:5px 0;border:0}
.information-content .table-3 tbody th{color:#075d62;font-size:17px;margin-bottom:5px}
.information-content .table-3 caption{display:block;width:100%}
.information-content .table-3 .mobile-label{display:block;font-weight:750;font-size:14px;color:var(--muted);margin:5px 0 2px}}
@media(prefers-reduced-motion:reduce){}
@media print{.information-content header,.information-content .skip,.information-content .preview-tag,.information-content .contents{display:none}
.information-content{background:white;font-size:12pt}
.information-content{padding:0;max-width:none}
.information-content .hero{break-inside:avoid}
.information-content .route{grid-template-columns:repeat(5,1fr)}
.information-content .table-3{min-width:0}
.information-content .section{break-inside:auto}
.information-content a{color:inherit}}
.information-content .hub-intro{max-width:750px;margin-bottom:35px}
.information-content .hub-intro p{font-size:20px}
.information-content .category-nav{display:flex;flex-wrap:wrap;gap:10px;margin:25px 0 36px}
.information-content .category-nav a{padding:9px 15px;border:1px solid var(--line);border-radius:8px;background:white;text-decoration:none;font-size:16px;color:var(--ink)}
.information-content .category-nav a:hover{border-color:var(--teal)}
.information-content .cards{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:25px;margin:22px 0 48px}
.information-content .card{background:white;border:1px solid var(--line);border-radius:14px;overflow:hidden}
.information-content .card img{display:block;width:100%;height:auto;aspect-ratio:1672/941}
.information-content .card-body{padding:18px 21px}
.information-content .card .eyebrow{font-size:13px;letter-spacing:0}
.information-content .card h3{font-size:21px;line-height:1.6;margin:7px 0 10px}
.information-content .card h3 a{color:var(--ink);text-decoration:none}
.information-content .card h3 a:hover{text-decoration:underline}
.information-content .card p{font-size:16px;line-height:1.8;margin:8px 0}
.information-content .card .read{display:inline-block;padding:7px 0;font-weight:700;font-size:15px}
.information-content .category-section{scroll-margin-top:20px}
.information-content .category-section>h2{font-size:27px;margin:18px 0 8px}
.information-content .category-section>.small{margin-top:0}
.information-content .source-scope{display:block;font-size:14px;margin-top:3px}
.information-content .back{display:inline-block;padding:10px 0;margin-top:20px}
.information-content .related ul{padding-left:20px}
.information-content .related li{margin:4px 0}
.information-content .related a{margin:0}
.information-content .toc-link{min-height:44px}
.information-content .flow,.information-content .steps{list-style:none;padding:0;display:grid;grid-template-columns:repeat(auto-fit,minmax(150px,1fr));gap:12px;counter-reset:flow}
.information-content .flow li,.information-content .steps li{background:white;border:1px solid var(--line);border-top:4px solid var(--teal);padding:16px;border-radius:8px;counter-increment:flow}
.information-content .flow li:before,.information-content .steps li:before{content:counter(flow,decimal-leading-zero);display:block;font-size:24px;font-weight:800;color:var(--teal)}
.information-content .flow strong,.information-content .steps strong{display:block}
.information-content .note{background:#edf7f4;border-left:4px solid var(--teal);padding:16px 20px}
.information-content .faq details{border-bottom:1px solid var(--line);padding:12px 0}
.information-content .faq summary{font-weight:700;cursor:pointer;min-height:44px}
.information-content .faq summary:focus-visible{outline:3px solid var(--teal);outline-offset:4px}
.information-content .crumb a{padding:4px 0}
.information-content .hero img{aspect-ratio:1672/941;object-fit:contain}
.information-content .sources h2{font-size:24px}
.information-content .sources li{margin-bottom:15px}
.information-content .service-note a{font-weight:700}
@media(max-width:650px){.information-content .cards{grid-template-columns:1fr;gap:20px}
.information-content .card-body{padding:16px 18px}
.information-content .hub-intro p{font-size:18px}
.information-content .category-nav a{flex:1 1 40%;text-align:center;font-size:14px}
.information-content .flow,.information-content .steps{grid-template-columns:1fr}
.information-content .card h3{font-size:21px}
.information-content .table-wrap table{min-width:0}
.information-content .table-wrap:focus-visible{outline:3px solid var(--teal)}
.information-content .sources h2{font-size:22px}}
@media(max-width:650px){.information-content .table-3 td[data-label]:before{content:attr(data-label);display:block;font-weight:750;font-size:14px;color:var(--muted);margin:5px 0 2px}}.local-preview-notice{margin:0;padding:7px 20px;text-align:center;background:#fff4d4;color:#493722;font-size:13px;line-height:1.6}.information-content{font-family:system-ui,"Microsoft JhengHei",sans-serif}.information-content .meta{font-size:14px}.information-content time{white-space:nowrap}.information-content figure.hero{margin-left:0;margin-right:0} .information-content .hub-intro{margin:0 0 18px}.information-content .hub-intro h1{margin:0}.information-content .category-nav{margin:18px 0 26px;gap:8px}.information-content .category-nav a{display:flex;align-items:center;justify-content:center;gap:7px;min-height:44px;font-size:15px;padding:8px 12px}.information-content .category-nav a[aria-current="page"]{background:#243239;color:white;border-color:#243239}.information-content .category-count{font-size:12px;opacity:.85}.information-content .cards{margin:0 0 35px}.information-content .card-link{display:block;height:100%;color:inherit;text-decoration:none}.information-content .card-link:hover .card-title{text-decoration:underline}.information-content .card-link:focus-visible{outline:3px solid #087e83;outline-offset:-4px}.information-content .card-title{font-size:21px;line-height:1.6;margin:6px 0 0;letter-spacing:0}.information-content .card .eyebrow{font-size:13px;margin:0}.information-content .pagination{display:flex;justify-content:center;align-items:center;gap:20px;margin:30px 0}.information-content .pagination a{display:inline-block;min-height:44px;padding:8px 12px}.information-content .article-service-note{margin-top:25px} .information-content .card-image{display:block;overflow:hidden;aspect-ratio:1672/941}.information-content .card-image img,.information-content .hero img{transform:none} @media(hover:hover) and (pointer:fine) and (prefers-reduced-motion:no-preference){.information-content .card-image img,.information-content .hero img{transition:transform 220ms ease}.information-content .card-image:hover img,.information-content .hero:hover img{transform:scale(1.025)}} @media(max-width:650px){.information-content .category-nav a{flex:1 1 42%;font-size:14px}.information-content .card-title{font-size:20px}}