:root {
    color-scheme: light;
    --paper: #f5f4ef;
    --paper-deep: #ecebe4;
    --surface: #fffefa;
    --ink: #202822;
    --ink-soft: #536058;
    --muted: #798078;
    --line: #dedfd6;
    --forest: #244936;
    --forest-deep: #193729;
    --lime: #c6d79c;
    --clay: #c47958;
    --serif: "Iowan Old Style", "Palatino Linotype", "Noto Serif TC", "PMingLiU", serif;
    --sans: "Noto Sans TC", "Microsoft JhengHei", -apple-system, BlinkMacSystemFont, "Segoe UI", sans-serif;
}

* {
    box-sizing: border-box;
}

html {
    scroll-behavior: smooth;
}

body {
    margin: 0;
    color: var(--ink);
    background: var(--paper);
    font-family: var(--sans);
    font-size: 16px;
    line-height: 1.65;
    -webkit-font-smoothing: antialiased;
}

a {
    color: inherit;
}

button,
input {
    font: inherit;
}

button,
a,
input,
summary {
    -webkit-tap-highlight-color: transparent;
}

a:focus-visible,
button:focus-visible,
input:focus-visible,
summary:focus-visible {
    outline: 3px solid #a3bb78;
    outline-offset: 3px;
}

.site-header {
    border-bottom: 1px solid rgba(32, 40, 34, 0.12);
}

.header-inner,
.page-shell,
.footer-inner {
    width: min(1120px, calc(100% - 64px));
    margin: 0 auto;
}

.header-inner {
    min-height: 78px;
    display: flex;
    align-items: center;
    justify-content: space-between;
    gap: 32px;
}

.site-brand {
    display: inline-flex;
    align-items: center;
    gap: 11px;
    color: var(--ink);
    text-decoration: none;
}

.brand-mark {
    width: 38px;
    height: 38px;
    display: grid;
    place-items: center;
    color: var(--paper);
    background: var(--forest);
    font-family: var(--serif);
    font-size: 18px;
}

.site-brand strong,
.site-brand small {
    display: block;
}

.site-brand strong {
    font-size: 15px;
    letter-spacing: 0.08em;
}

.site-brand small {
    margin-top: -2px;
    color: var(--muted);
    font-size: 9px;
    letter-spacing: 0.17em;
}

.site-nav {
    display: flex;
    align-items: center;
    gap: 31px;
    color: var(--ink-soft);
    font-size: 13px;
}

.site-nav a {
    text-decoration: none;
    transition: color 150ms ease;
}

.site-nav a:hover,
.footer-inner a:hover {
    color: var(--clay);
}

.site-nav .nav-search {
    display: inline-flex;
    align-items: center;
    gap: 6px;
    color: var(--forest);
    font-weight: 700;
}

.nav-search span {
    font-size: 20px;
    line-height: 1;
}

.page-shell {
    min-height: calc(100vh - 190px);
    padding-top: 32px;
    padding-bottom: 100px;
}

.hero {
    position: relative;
    min-height: 390px;
    display: flex;
    align-items: center;
    justify-content: space-between;
    gap: 30px;
    overflow: hidden;
    padding: 58px 7.4%;
    color: #f9f7ed;
    background: var(--forest-deep);
}

.hero::after {
    position: absolute;
    top: -190px;
    right: 16%;
    width: 430px;
    height: 620px;
    border: 1px solid rgba(198, 215, 156, 0.16);
    border-radius: 50%;
    content: "";
    transform: rotate(38deg);
    pointer-events: none;
}

.hero-copy {
    position: relative;
    z-index: 1;
    width: min(610px, 72%);
}

.eyebrow {
    margin: 0 0 13px;
    color: var(--clay);
    font-size: 10px;
    font-weight: 700;
    letter-spacing: 0.18em;
    line-height: 1.4;
}

.hero .eyebrow {
    color: var(--lime);
}

.hero h1,
.guide-header h1,
.page-heading h1,
.qa-detail h1 {
    margin: 0;
    font-family: var(--serif);
    font-weight: 500;
    letter-spacing: 0.025em;
}

.hero h1 {
    font-size: clamp(37px, 5vw, 57px);
    line-height: 1.3;
}

.hero-intro {
    margin: 15px 0 25px;
    color: rgba(249, 247, 237, 0.74);
    font-size: 14px;
}

.search-form {
    display: flex;
    align-items: stretch;
}

.search-form-hero {
    width: min(550px, 100%);
    min-height: 56px;
    padding: 5px;
    background: var(--surface);
}

.search-form input {
    min-width: 0;
    flex: 1;
    border: 0;
    border-radius: 0;
    color: var(--ink);
    background: transparent;
}

.search-form input::placeholder {
    color: #93988f;
}

.search-form-hero input {
    padding: 0 15px;
    font-size: 13px;
}

.search-form button {
    display: flex;
    align-items: center;
    justify-content: center;
    gap: 15px;
    border: 0;
    color: var(--paper);
    background: var(--forest);
    cursor: pointer;
    transition: background 150ms ease;
}

.search-form button:hover {
    background: var(--clay);
}

.search-form-hero button {
    min-width: 105px;
    padding: 0 17px;
    font-size: 13px;
}

.search-hint {
    margin: 9px 0 0;
    color: rgba(249, 247, 237, 0.55);
    font-size: 11px;
}

.hero-note {
    position: relative;
    z-index: 1;
    align-self: flex-end;
    width: 190px;
    margin-bottom: 13px;
    padding-left: 18px;
    border-left: 1px solid rgba(198, 215, 156, 0.5);
}

.note-index {
    color: var(--lime);
    font-size: 9px;
    letter-spacing: 0.14em;
}

.hero-note p {
    margin: 12px 0 7px;
    font-family: var(--serif);
    font-size: 17px;
}

.hero-note a {
    color: rgba(249, 247, 237, 0.7);
    font-size: 11px;
    text-decoration: none;
}

.hero-note a span {
    padding-left: 4px;
    color: var(--lime);
}

.content-section {
    padding: 76px 0 66px;
}

.section-heading,
.guide-content-heading,
.results-section-heading {
    display: flex;
    align-items: end;
    justify-content: space-between;
    gap: 20px;
}

.section-heading h2,
.guide-content-heading h2,
.results-section-heading h2,
.empty-guide h2,
.empty-state h2 {
    margin: 0;
    font-family: var(--serif);
    font-size: 27px;
    font-weight: 500;
    letter-spacing: 0.035em;
}

.section-count,
.results-section-heading > span {
    color: var(--muted);
    font-size: 11px;
    white-space: nowrap;
}

.category-grid {
    display: grid;
    grid-template-columns: repeat(3, minmax(0, 1fr));
    gap: 12px;
    margin-top: 25px;
}

.category-card {
    position: relative;
    min-height: 160px;
    padding: 21px 23px;
    border: 1px solid var(--line);
    background: rgba(255, 254, 250, 0.56);
    text-decoration: none;
    transition: border-color 160ms ease, background 160ms ease, transform 160ms ease;
}

.category-card:hover {
    border-color: var(--forest);
    background: var(--surface);
    transform: translateY(-2px);
}

.category-card-index {
    color: var(--clay);
    font-family: var(--serif);
    font-size: 13px;
}

.category-card-arrow {
    position: absolute;
    top: 17px;
    right: 21px;
    color: #9da49a;
    font-size: 17px;
}

.category-card h3 {
    margin: 22px 0 4px;
    font-family: var(--serif);
    font-size: 21px;
    font-weight: 500;
}

.category-card p {
    margin: 0;
    color: var(--muted);
    font-size: 11px;
}

.qa-feature {
    display: grid;
    grid-template-columns: 0.78fr 1.6fr;
    gap: 65px;
    padding: 39px 42px;
    background: var(--paper-deep);
}

.qa-feature-heading h2 {
    margin: 0 0 7px;
    font-family: var(--serif);
    font-size: 26px;
    font-weight: 500;
}

.qa-feature-heading > p:not(.eyebrow) {
    margin: 0 0 20px;
    color: var(--ink-soft);
    font-size: 12px;
}

.text-link {
    display: inline-flex;
    align-items: center;
    gap: 9px;
    color: var(--forest);
    font-size: 12px;
    font-weight: 700;
    text-decoration: none;
}

.text-link:hover {
    color: var(--clay);
}

.qa-teaser-list {
    border-top: 1px solid #d4d5cb;
}

.qa-teaser {
    min-height: 53px;
    display: grid;
    grid-template-columns: 25px 1fr 20px;
    align-items: center;
    gap: 12px;
    border-bottom: 1px solid #d4d5cb;
    font-size: 12px;
    text-decoration: none;
}

.qa-teaser:hover > span:nth-child(2) {
    color: var(--forest);
}

.qa-teaser-mark,
.qa-list-mark {
    color: var(--clay);
    font-family: var(--serif);
    font-size: 13px;
}

.qa-teaser-arrow {
    color: #879086;
    text-align: right;
}

.empty-state {
    padding: 30px;
    border: 1px dashed #c9ccc1;
    color: var(--muted);
    font-size: 13px;
    text-align: center;
}

.site-footer {
    border-top: 1px solid var(--line);
}

.footer-inner {
    min-height: 92px;
    display: flex;
    align-items: center;
    justify-content: space-between;
    gap: 20px;
    color: var(--muted);
    font-size: 10px;
}

.footer-inner a {
    color: var(--ink-soft);
    text-decoration: none;
}

.footer-login {
    display: inline-flex;
    align-items: center;
    gap: 7px;
    padding: 5px 0;
    border-bottom: 1px solid #a8b49b;
    color: var(--forest) !important;
    font-size: 11px;
    font-weight: 700;
    white-space: nowrap;
}

.breadcrumb {
    display: flex;
    align-items: center;
    gap: 10px;
    margin: 1px 0 34px;
    color: #8a9087;
    font-size: 11px;
}

.breadcrumb a {
    color: var(--ink-soft);
    text-decoration: none;
}

.breadcrumb a:hover {
    color: var(--clay);
}

.guide-header {
    padding: 14px 0 30px;
    border-bottom: 1px solid var(--line);
}

.guide-header h1,
.page-heading h1 {
    font-size: clamp(34px, 4vw, 45px);
    line-height: 1.3;
}

.guide-updated {
    display: flex;
    flex-wrap: wrap;
    gap: 5px 15px;
    margin: 9px 0 0;
    color: var(--muted);
    font-size: 11px;
}

.update-author {
    color: var(--forest);
}

.guide-layout {
    display: grid;
    grid-template-columns: 225px minmax(0, 1fr);
    gap: 68px;
    padding-top: 36px;
}

.guide-sidebar {
    align-self: start;
}

.sidebar-label,
.attachment-heading {
    margin: 0 0 12px;
    color: var(--muted);
    font-size: 10px;
    font-weight: 700;
    letter-spacing: 0.1em;
}

.subcategory-nav {
    display: grid;
    gap: 3px;
}

.subcategory-nav a {
    min-height: 42px;
    display: flex;
    align-items: center;
    justify-content: space-between;
    gap: 12px;
    padding: 8px 11px;
    border-left: 2px solid transparent;
    color: var(--ink-soft);
    font-size: 12px;
    text-decoration: none;
}

.subcategory-nav a:hover {
    background: rgba(255, 254, 250, 0.72);
}

.subcategory-nav a.is-current {
    border-left-color: var(--forest);
    color: var(--forest-deep);
    background: #e7e9df;
    font-weight: 700;
}

.sub-count {
    color: #92978e;
    font-size: 10px;
}

.sidebar-empty {
    color: var(--muted);
    font-size: 12px;
}

.sidebar-help {
    display: block;
    margin-top: 35px;
    padding: 15px;
    border: 1px solid var(--line);
    color: var(--ink-soft);
    font-size: 11px;
    text-decoration: none;
}

.sidebar-help span {
    display: block;
    margin-top: 5px;
    color: var(--forest);
    font-weight: 700;
}

.guide-content-heading {
    margin: 0 0 18px;
    padding-bottom: 15px;
    border-bottom: 1px solid var(--line);
}

.guide-content-heading .eyebrow {
    margin-bottom: 7px;
}

.guide-content-heading h2 {
    font-size: 23px;
}

.document-list {
    display: grid;
    gap: 8px;
}

.document-card {
    border: 1px solid var(--line);
    background: rgba(255, 254, 250, 0.75);
}

.document-card[open] {
    border-color: #bdc7b5;
    background: var(--surface);
}

.document-card summary {
    min-height: 68px;
    display: grid;
    grid-template-columns: 34px 1fr auto 22px;
    align-items: center;
    gap: 12px;
    padding: 12px 18px;
    cursor: pointer;
    list-style: none;
}

.document-card summary::-webkit-details-marker {
    display: none;
}

.document-number {
    color: var(--clay);
    font-family: var(--serif);
    font-size: 12px;
}

.document-title {
    font-family: var(--serif);
    font-size: 17px;
}

.attachment-count {
    color: var(--muted);
    font-size: 10px;
}

.document-toggle {
    color: var(--forest);
    font-size: 21px;
    font-weight: 300;
    text-align: center;
}

.document-card[open] .document-toggle {
    transform: rotate(45deg);
}

.document-body {
    padding: 0 25px 23px 64px;
    color: var(--ink-soft);
    font-size: 13px;
}

.markdown-content > :first-child {
    margin-top: 0;
}

.markdown-content > :last-child {
    margin-bottom: 0;
}

.markdown-content p {
    margin: 0.75em 0;
}

.markdown-content h1,
.markdown-content h2,
.markdown-content h3,
.markdown-content h4 {
    margin: 1.4em 0 0.55em;
    color: var(--ink);
    font-family: var(--serif);
    font-weight: 600;
    line-height: 1.45;
}

.markdown-content h1 {
    font-size: 1.5em;
}

.markdown-content h2 {
    font-size: 1.32em;
}

.markdown-content h3,
.markdown-content h4 {
    font-size: 1.14em;
}

.markdown-content ul,
.markdown-content ol {
    padding-left: 1.5em;
}

.markdown-content li + li {
    margin-top: 0.25em;
}

.markdown-content a {
    color: var(--forest);
    text-decoration-thickness: 1px;
    text-underline-offset: 3px;
}

.markdown-content blockquote {
    margin: 1em 0;
    padding: 0.15em 0 0.15em 1em;
    border-left: 2px solid #b5c396;
    color: #667066;
}

.markdown-content table {
    width: 100%;
    border-collapse: collapse;
    font-size: 0.92em;
}

.markdown-content th,
.markdown-content td {
    padding: 8px 10px;
    border: 1px solid var(--line);
    text-align: left;
    vertical-align: top;
}

.markdown-content th {
    color: var(--ink);
    background: var(--paper);
}

.notice-box {
    margin-top: 19px;
    padding: 14px 17px;
    border-left: 2px solid var(--clay);
    background: #f6f0e8;
}

.notice-label {
    margin: 0 0 5px;
    color: #995f46;
    font-size: 10px;
    font-weight: 700;
    letter-spacing: 0.08em;
}

.attachment-list {
    display: grid;
    grid-template-columns: repeat(auto-fill, minmax(132px, 1fr));
    gap: 8px;
    margin-top: 20px;
}

.attachment-heading {
    grid-column: 1 / -1;
    margin-bottom: 8px;
    color: var(--ink-soft);
}

.attachment-link {
    grid-column: 1 / -1;
    min-height: 48px;
    display: grid;
    grid-template-columns: 38px 1fr auto;
    align-items: center;
    gap: 10px;
    padding: 7px 10px;
    border: 1px solid var(--line);
    color: var(--ink);
    background: var(--surface);
    font-size: 11px;
    text-decoration: none;
}

.attachment-link + .attachment-link {
    margin-top: 0;
}

.attachment-link:hover {
    border-color: var(--forest);
}

.file-mark {
    padding: 4px 3px;
    color: var(--forest);
    background: #e8ece2;
    font-size: 8px;
    font-weight: 700;
    text-align: center;
}

.download-label {
    color: var(--forest);
    font-size: 10px;
    font-weight: 700;
}

.attachment-image-item {
    min-width: 0;
}

.attachment-image-trigger {
    display: grid;
    gap: 5px;
    padding: 6px;
    border: 1px solid var(--line);
    color: var(--forest);
    background: var(--surface);
    font-size: 10px;
    text-align: center;
    text-decoration: none;
}

.attachment-image-trigger:hover {
    border-color: var(--forest);
}

.attachment-thumbnail {
    width: 100%;
    height: 96px;
    object-fit: cover;
    background: var(--paper-deep);
}

.image-lightbox {
    position: fixed;
    max-width: 96vw;
    max-height: 94vh;
    padding: 44px 16px 12px;
    overflow: auto;
    border: 1px solid rgba(255, 255, 255, 0.3);
    color: var(--paper);
    background: #17221b;
    box-shadow: 0 20px 70px rgba(0, 0, 0, 0.32);
}

.image-lightbox::backdrop {
    background: rgba(12, 18, 14, 0.82);
    backdrop-filter: blur(3px);
}

.lightbox-close-form {
    position: absolute;
    top: 8px;
    right: 10px;
}

.lightbox-close {
    padding: 5px 8px;
    border: 1px solid rgba(255, 255, 255, 0.28);
    color: var(--paper);
    background: transparent;
    font-size: 11px;
    cursor: pointer;
}

.lightbox-close span {
    padding-left: 5px;
    font-size: 15px;
}

.lightbox-image {
    display: block;
    max-width: min(calc(96vw - 34px), 1200px);
    max-height: 78vh;
    margin: 0 auto;
    object-fit: contain;
    cursor: zoom-in;
}

.lightbox-image.is-zoomed {
    max-width: none;
    max-height: none;
    cursor: zoom-out;
}

.image-lightbox > p {
    display: flex;
    justify-content: space-between;
    gap: 20px;
    margin: 9px 0 0;
    color: rgba(255, 255, 255, 0.76);
    font-size: 10px;
}

.image-lightbox > p span {
    color: rgba(255, 255, 255, 0.5);
}

.muted-copy {
    margin: 0;
    color: var(--muted);
    font-size: 12px;
}

.empty-guide {
    padding: 35px 30px;
    border: 1px dashed #c9ccc1;
}

.empty-guide h2 {
    margin: 0;
    font-family: var(--serif);
    font-size: 24px;
    font-weight: 500;
}

.empty-guide > p:not(.eyebrow) {
    max-width: 500px;
    color: var(--ink-soft);
    font-size: 13px;
}

.page-heading {
    max-width: 700px;
    padding: 15px 0 30px;
}

.page-heading > p:not(.eyebrow) {
    margin: 10px 0 0;
    color: var(--ink-soft);
    font-size: 13px;
}

.accountant-heading {
    max-width: 760px;
    padding-bottom: 35px;
}

.accountant-grid {
    display: grid;
    grid-template-columns: repeat(2, minmax(0, 1fr));
    gap: 14px;
}

.accountant-card {
    min-width: 0;
    padding: 23px 25px 25px;
    border: 1px solid var(--line);
    background: rgba(255, 254, 250, 0.68);
}

.accountant-card-heading {
    display: flex;
    align-items: flex-start;
    gap: 12px;
    padding-bottom: 16px;
    border-bottom: 1px solid var(--line);
}

.accountant-index {
    color: var(--clay);
    font-family: var(--serif);
    font-size: 13px;
}

.accountant-identity {
    min-width: 0;
    flex: 1;
    display: grid;
    gap: 7px;
}

.accountant-name-row {
    min-width: 0;
    display: flex;
    align-items: center;
    justify-content: space-between;
    flex-wrap: wrap;
    gap: 6px 10px;
}

.accountant-name-group {
    min-width: 0;
    flex: 1 1 auto;
    display: flex;
    align-items: center;
    flex-wrap: wrap;
    gap: 6px 10px;
}

.accountant-name-group h2 {
    min-width: 0;
    margin: 0;
    font-family: var(--serif);
    font-size: 24px;
    font-weight: 500;
    overflow-wrap: anywhere;
}

.accountant-extension {
    width: fit-content;
    margin: 0;
    margin-left: auto;
    padding: 2px 8px;
    border-left: 2px solid var(--clay);
    color: var(--ink-soft);
    background: var(--paper-deep);
    font-size: 11px;
    font-weight: 700;
    white-space: nowrap;
}

.accountant-role {
    flex: 0 0 auto;
    padding: 3px 8px;
    border: 1px solid transparent;
    font-size: 10px;
    font-weight: 700;
    line-height: 1.5;
    white-space: nowrap;
}

.accountant-role--accounting-lead {
    border-color: var(--forest);
    color: var(--surface);
    background: var(--forest);
}

.accountant-role--accounting-supervisor {
    border-color: #b8cabb;
    color: var(--forest-deep);
    background: #e6ede7;
}

.accountant-role--accountant {
    border-color: var(--line);
    color: var(--muted);
    background: #f3f0e8;
}

.accountant-duties {
    padding-top: 18px;
}

.accountant-duties h3 {
    margin: 0 0 10px;
    color: var(--muted);
    font-size: 10px;
    letter-spacing: 0.08em;
}

.accountant-category-list,
.business-tag-list {
    display: flex;
    flex-wrap: wrap;
    gap: 7px;
    margin: 0;
    padding: 0;
    list-style: none;
}

.accountant-category-list a,
.business-tag-list li {
    display: inline-flex;
    align-items: center;
    gap: 8px;
    padding: 6px 10px;
    border: 1px solid #d8dbd1;
    color: var(--forest);
    background: var(--surface);
    font-size: 11px;
    text-decoration: none;
}

.accountant-category-list a:hover {
    border-color: var(--forest);
    background: #e8ece2;
}

.accountant-category-list a span {
    color: #899188;
    font-size: 10px;
}

.business-tag-list li {
    color: var(--ink-soft);
    background: #ecebe4;
}

.accountant-empty {
    margin: 0;
    color: var(--muted);
    font-size: 11px;
}

.tag-filter,
.tag-list {
    display: flex;
    flex-wrap: wrap;
    align-items: center;
    gap: 7px;
}

.tag-filter {
    padding: 17px 0 22px;
    border-top: 1px solid var(--line);
}

.tag-filter a,
.tag-list a {
    display: inline-block;
    padding: 5px 11px;
    border: 1px solid #d8dbd1;
    border-radius: 99px;
    color: var(--ink-soft);
    background: rgba(255, 254, 250, 0.5);
    font-size: 10px;
    text-decoration: none;
}

.tag-filter a:hover,
.tag-filter a.is-selected,
.tag-list a:hover {
    border-color: var(--forest);
    color: var(--paper);
    background: var(--forest);
}

.qa-list {
    border-top: 1px solid var(--line);
}

.qa-list-item {
    padding: 17px 4px 15px;
    border-bottom: 1px solid var(--line);
}

.qa-question-link {
    display: grid;
    grid-template-columns: 24px 1fr 20px;
    align-items: center;
    gap: 10px;
    font-family: var(--serif);
    font-size: 17px;
    text-decoration: none;
}

.qa-question-link:hover > span:nth-child(2) {
    color: var(--forest);
}

.qa-list-item .tag-list {
    margin: 10px 0 0 34px;
}

.qa-list-item .tag-list a,
.detail-tags a {
    padding: 3px 9px;
    font-size: 9px;
}

.empty-panel {
    margin-top: 18px;
    padding: 42px 20px;
    background: rgba(255, 254, 250, 0.45);
}

.empty-panel h2 {
    font-size: 22px;
}

.empty-panel p {
    margin: 8px 0 17px;
}

.qa-detail {
    max-width: 790px;
    margin: 0 auto;
    padding: 22px 0 30px;
}

.qa-detail .eyebrow {
    margin-bottom: 15px;
}

.qa-detail h1 {
    font-size: clamp(29px, 4vw, 40px);
    line-height: 1.45;
}

.detail-tags {
    margin-top: 17px;
}

.qa-answer {
    margin-top: 31px;
    padding: 27px 32px;
    border: 1px solid var(--line);
    background: rgba(255, 254, 250, 0.68);
    font-size: 14px;
}

.qa-updated {
    display: flex;
    flex-wrap: wrap;
    justify-content: flex-end;
    gap: 4px 15px;
    margin-top: 12px;
    color: var(--muted);
    font-size: 10px;
}

.qa-updated span + span::before {
    padding-right: 15px;
    color: #b0b5ab;
    content: "·";
}

.back-link {
    display: inline-flex;
    align-items: center;
    gap: 8px;
    color: var(--forest);
    font-size: 12px;
    font-weight: 700;
    text-decoration: none;
}

.search-heading {
    max-width: 720px;
    padding-bottom: 26px;
}

.search-form-page {
    min-height: 54px;
    margin-top: 23px;
    padding: 4px;
    border: 1px solid #cfd3c8;
    background: var(--surface);
}

.search-form-page input {
    padding: 0 14px;
    font-size: 13px;
}

.search-form-page button {
    min-width: 105px;
    padding: 0 15px;
    font-size: 12px;
}

.results-caption {
    margin: 15px 0 27px;
    color: var(--ink-soft);
    font-size: 12px;
}

.pager {
    display: flex;
    align-items: center;
    justify-content: center;
    gap: 14px;
    margin: 26px 0 10px;
}

.pager-prev,
.pager-next {
    color: var(--forest);
    font-size: 12px;
    text-decoration: none;
    white-space: nowrap;
}

.pager-prev:hover,
.pager-next:hover,
.pager-page:hover {
    text-decoration: underline;
}

.pager-prev.is-disabled,
.pager-next.is-disabled {
    color: var(--ink-soft);
    opacity: 0.45;
}

.pager-pages {
    display: flex;
    align-items: center;
    gap: 6px;
}

.pager-page,
.pager-current,
.pager-ellipsis {
    min-width: 30px;
    padding: 5px 8px;
    border: 1px solid #d8dbd1;
    border-radius: 99px;
    background: rgba(255, 254, 250, 0.5);
    color: var(--ink-soft);
    font-size: 12px;
    text-align: center;
    text-decoration: none;
}

.pager-current {
    border-color: var(--forest);
    background: var(--forest);
    color: var(--paper);
    font-weight: 700;
}

.pager-ellipsis {
    border-color: transparent;
    background: transparent;
}

.results-section {
    margin-top: 28px;
}

.results-section-heading {
    padding-bottom: 11px;
    border-bottom: 1px solid var(--line);
}

.results-section-heading h2 {
    font-size: 20px;
}

.search-result-list {
    border-bottom: 1px solid var(--line);
}

.search-result {
    min-height: 77px;
    display: grid;
    grid-template-columns: 92px 1fr 22px;
    align-items: center;
    gap: 16px;
    padding: 12px 8px;
    border-bottom: 1px solid var(--line);
    text-decoration: none;
}

.search-result:last-child {
    border-bottom: 0;
}

.search-result:hover {
    background: rgba(255, 254, 250, 0.55);
}

.result-type {
    width: fit-content;
    padding: 4px 8px;
    color: var(--forest);
    background: #e6eade;
    font-size: 9px;
    font-weight: 700;
}

.result-type-qa {
    color: #925d43;
    background: #f0e6dc;
}

.result-copy strong,
.result-copy small {
    display: block;
}

.result-copy strong {
    font-family: var(--serif);
    font-size: 15px;
    font-weight: 500;
}

.result-copy small {
    margin-top: 3px;
    color: var(--muted);
    font-size: 10px;
}

.result-arrow {
    color: #899188;
    text-align: right;
}

.search-start-note {
    max-width: 450px;
    margin-top: 30px;
    padding: 20px 23px;
    border-left: 2px solid var(--forest);
    background: var(--paper-deep);
}

.search-start-note p {
    margin: 7px 0 0;
    color: var(--ink-soft);
    font-size: 12px;
}

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

@media (max-width: 760px) {
    .header-inner,
    .page-shell,
    .footer-inner {
        width: min(100% - 36px, 600px);
    }

    .header-inner {
        min-height: 68px;
        gap: 15px;
    }

    .site-brand {
        gap: 8px;
    }

    .brand-mark {
        width: 34px;
        height: 34px;
    }

    .site-brand strong {
        font-size: 13px;
    }

    .site-brand small {
        font-size: 8px;
    }

    .site-nav {
        gap: 15px;
        font-size: 11px;
    }

    .page-shell {
        padding-top: 18px;
        padding-bottom: 65px;
    }

    .hero {
        min-height: 0;
        display: block;
        padding: 45px 7%;
    }

    .hero-copy {
        width: 100%;
    }

    .hero h1 {
        font-size: clamp(36px, 9vw, 49px);
    }

    .hero-note {
        width: auto;
        margin: 29px 0 0;
        padding-top: 2px;
    }

    .content-section {
        padding: 55px 0 48px;
    }

    .category-grid {
        grid-template-columns: repeat(2, minmax(0, 1fr));
    }

    .category-card {
        min-height: 142px;
        padding: 17px;
    }

    .category-card h3 {
        font-size: 18px;
    }

    .qa-feature {
        grid-template-columns: 1fr;
        gap: 22px;
        padding: 29px 24px;
    }

    .guide-layout {
        grid-template-columns: 1fr;
        gap: 27px;
        padding-top: 24px;
    }

    .accountant-grid {
        grid-template-columns: 1fr;
    }

    .guide-sidebar {
        padding-bottom: 17px;
        border-bottom: 1px solid var(--line);
    }

    .sidebar-label {
        margin-bottom: 8px;
    }

    .subcategory-nav {
        display: flex;
        overflow-x: auto;
        gap: 5px;
        padding-bottom: 4px;
    }

    .subcategory-nav a {
        min-height: 37px;
        flex: 0 0 auto;
        border: 1px solid var(--line);
        padding: 6px 10px;
        background: rgba(255, 254, 250, 0.5);
    }

    .subcategory-nav a.is-current {
        border-color: var(--forest);
    }

    .sidebar-help {
        display: inline-block;
        margin-top: 12px;
        padding: 0;
        border: 0;
    }

    .sidebar-help span {
        display: inline;
        margin-left: 5px;
    }

    .document-card summary {
        grid-template-columns: 25px 1fr auto 18px;
        gap: 8px;
        padding: 10px 12px;
    }

    .document-title {
        font-size: 15px;
    }

    .document-body {
        padding: 0 15px 19px 45px;
        font-size: 12px;
    }

    .document-card summary .attachment-count {
        font-size: 9px;
    }

    .footer-inner {
        min-height: 110px;
        flex-wrap: wrap;
        justify-content: flex-start;
        gap: 3px 15px;
        padding: 20px 0;
    }

    .footer-inner p {
        width: 100%;
        margin: 0;
        order: 1;
    }

    .footer-inner > a:last-child {
        margin-left: auto;
    }
}

@media (max-width: 460px) {
    .header-inner,
    .page-shell,
    .footer-inner {
        width: calc(100% - 28px);
    }

    .site-nav {
        gap: 11px;
        font-size: 10px;
    }

    .site-nav .nav-search {
        gap: 2px;
    }

    .hero {
        padding: 37px 20px;
    }

    .hero-intro {
        max-width: 290px;
        font-size: 12px;
    }

    .search-form-hero {
        min-height: 51px;
    }

    .search-form-hero input {
        padding: 0 9px;
        font-size: 11px;
    }

    .search-form-hero button {
        min-width: 74px;
        gap: 7px;
        padding: 0 9px;
        font-size: 11px;
    }

    .section-heading h2,
    .guide-content-heading h2 {
        font-size: 22px;
    }

    .category-grid {
        gap: 8px;
    }

    .category-card {
        min-height: 132px;
        padding: 13px;
    }

    .category-card h3 {
        margin-top: 19px;
        font-size: 16px;
    }

    .category-card p {
        font-size: 9px;
    }

    .breadcrumb {
        margin-bottom: 24px;
    }

    .guide-header h1,
    .page-heading h1 {
        font-size: 34px;
    }

    .document-card summary {
        grid-template-columns: 21px 1fr 18px;
    }

    .document-card summary .attachment-count {
        display: none;
    }

    .attachment-link {
        grid-template-columns: 33px 1fr auto;
        gap: 7px;
        overflow-wrap: anywhere;
        font-size: 10px;
    }

    .qa-question-link {
        font-size: 15px;
    }

    .qa-answer {
        padding: 20px 17px;
        font-size: 13px;
    }

    .search-form-page button {
        min-width: 77px;
        gap: 6px;
        padding: 0 9px;
        font-size: 11px;
    }

    .search-result {
        grid-template-columns: 65px 1fr 16px;
        gap: 9px;
        padding: 11px 3px;
    }

    .result-type {
        padding: 4px 5px;
        font-size: 8px;
    }

    .result-copy strong {
        font-size: 13px;
    }

    .result-copy small {
        font-size: 9px;
    }
}

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

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