.cve-hero[data-astro-cid-vc7ngp4i]{padding:160px 0 100px;background:url(/images/taipei-street.png) center center / cover no-repeat;color:var(--white);text-align:center;position:relative}.hero-overlay[data-astro-cid-vc7ngp4i]{position:absolute;inset:0;background:linear-gradient(180deg,#0a195ab3,#0a195a8c,#0a195abf);backdrop-filter:blur(1px)}.hero-content[data-astro-cid-vc7ngp4i]{max-width:780px;margin:0 auto;position:relative;z-index:1}.cve-hero[data-astro-cid-vc7ngp4i] .section-label[data-astro-cid-vc7ngp4i]{color:var(--white);font-size:1.1rem;letter-spacing:3px;opacity:.95}.vs[data-astro-cid-vc7ngp4i]{color:var(--yellow)}.hero-sub[data-astro-cid-vc7ngp4i]{font-size:1.15rem;opacity:.9;margin-top:20px;line-height:1.7;max-width:640px;margin-left:auto;margin-right:auto}.cve-section[data-astro-cid-vc7ngp4i]{padding:80px 0}.cve-section[data-astro-cid-vc7ngp4i].alt-bg{background:var(--gray-50, #f8fafc)}.section-number[data-astro-cid-vc7ngp4i]{font-size:1.6rem;font-weight:700;color:var(--dark-blue);margin-bottom:32px;display:flex;align-items:center;gap:14px}.section-number[data-astro-cid-vc7ngp4i] span[data-astro-cid-vc7ngp4i]{display:inline-flex;align-items:center;justify-content:center;width:38px;height:38px;background:var(--blue);color:var(--white);border-radius:10px;font-size:1rem;font-weight:700;flex-shrink:0}.section-intro[data-astro-cid-vc7ngp4i]{font-size:1.05rem;color:var(--gray-600);margin-bottom:32px;margin-top:-16px}.law-cards[data-astro-cid-vc7ngp4i]{display:grid;grid-template-columns:repeat(2,1fr);gap:24px;margin-bottom:24px}.law-cards[data-astro-cid-vc7ngp4i].three-col{grid-template-columns:repeat(3,1fr)}.law-card[data-astro-cid-vc7ngp4i]{padding:28px;border-radius:12px;border:1px solid var(--gray-200, #e2e8f0);position:relative}.model-tag[data-astro-cid-vc7ngp4i]{display:inline-block;font-size:.72rem;font-weight:700;letter-spacing:.05em;text-transform:uppercase;padding:3px 10px;border-radius:6px;margin-bottom:12px}.tag-red[data-astro-cid-vc7ngp4i],.tag-yellow[data-astro-cid-vc7ngp4i]{background:var(--gray-100, #f1f5f9);color:var(--gray-500, #64748b)}.tag-blue[data-astro-cid-vc7ngp4i]{background:#ebf5ff;color:#0f64ff}.law-card[data-astro-cid-vc7ngp4i].employee,.law-card[data-astro-cid-vc7ngp4i].contractor-tw{background:var(--gray-50, #f8fafc);border-color:var(--gray-200, #e2e8f0)}.law-card[data-astro-cid-vc7ngp4i].psp{background:#ebf5ff;border-color:#0f64ff40;box-shadow:0 2px 12px #0f64ff1a}.law-card[data-astro-cid-vc7ngp4i] h4[data-astro-cid-vc7ngp4i]{font-size:1.1rem;color:var(--dark-blue);margin-bottom:4px}.law-ref[data-astro-cid-vc7ngp4i]{font-size:.88rem;color:var(--gray-500);margin-bottom:12px}.law-card[data-astro-cid-vc7ngp4i] p[data-astro-cid-vc7ngp4i]{color:var(--gray-600);line-height:1.6;margin:0 0 8px}.tax-cat[data-astro-cid-vc7ngp4i]{font-size:.85rem;font-weight:600;color:var(--dark-blue)!important;margin-top:12px!important;padding-top:12px;border-top:1px solid var(--gray-200, #e2e8f0)}.comparison-table-wrap[data-astro-cid-vc7ngp4i]{overflow-x:auto;border-radius:12px;box-shadow:var(--shadow-md)}.comparison-table[data-astro-cid-vc7ngp4i]{width:100%;border-collapse:collapse;font-size:.9rem;background:var(--white);min-width:800px}.comparison-table[data-astro-cid-vc7ngp4i] thead[data-astro-cid-vc7ngp4i]{background:var(--dark-blue);color:var(--white)}.comparison-table[data-astro-cid-vc7ngp4i] th[data-astro-cid-vc7ngp4i]{padding:16px 18px;text-align:left;font-weight:600;font-size:.85rem}.comparison-table[data-astro-cid-vc7ngp4i] td[data-astro-cid-vc7ngp4i]{padding:14px 18px;border-bottom:1px solid var(--gray-100, #f1f5f9);vertical-align:top;line-height:1.5}.topic-cell[data-astro-cid-vc7ngp4i]{font-weight:600;color:var(--dark-blue);white-space:nowrap}.highlight-col[data-astro-cid-vc7ngp4i]{background:#0f64ff14}.highlight-cell[data-astro-cid-vc7ngp4i]{background:#0f64ff0a}.comparison-table[data-astro-cid-vc7ngp4i] tbody[data-astro-cid-vc7ngp4i] tr[data-astro-cid-vc7ngp4i]:last-child td[data-astro-cid-vc7ngp4i]{border-bottom:none}.benefit-cards[data-astro-cid-vc7ngp4i]{display:grid;grid-template-columns:repeat(2,1fr);gap:32px}.benefit-card[data-astro-cid-vc7ngp4i]{background:var(--white);border-radius:12px;padding:32px;box-shadow:var(--shadow)}.benefit-icon[data-astro-cid-vc7ngp4i]{width:48px;height:48px;border-radius:10px;background:var(--light-blue, #E6F0FA);color:var(--blue);display:flex;align-items:center;justify-content:center;margin-bottom:16px}.benefit-card[data-astro-cid-vc7ngp4i] h3[data-astro-cid-vc7ngp4i]{font-size:1.15rem;color:var(--dark-blue);margin-bottom:12px}.benefit-card[data-astro-cid-vc7ngp4i] p[data-astro-cid-vc7ngp4i]{color:var(--gray-600);line-height:1.6;margin-bottom:12px}.benefit-card[data-astro-cid-vc7ngp4i] p[data-astro-cid-vc7ngp4i]:last-child{margin-bottom:0}.note-box[data-astro-cid-vc7ngp4i]{margin-top:20px;padding:16px 20px;background:#fff9e6;border-left:3px solid var(--yellow);border-radius:0 8px 8px 0;font-size:.88rem;color:var(--gray-700);line-height:1.7}.note-box[data-astro-cid-vc7ngp4i] strong[data-astro-cid-vc7ngp4i]{color:var(--dark-blue)}.support-grid[data-astro-cid-vc7ngp4i]{display:grid;grid-template-columns:repeat(2,1fr);gap:32px}.support-card[data-astro-cid-vc7ngp4i]{background:var(--white);border:1px solid var(--gray-100, #f1f5f9);border-radius:12px;padding:28px}.support-card[data-astro-cid-vc7ngp4i] h4[data-astro-cid-vc7ngp4i]{font-size:1.05rem;color:var(--dark-blue);margin-bottom:12px}.support-card[data-astro-cid-vc7ngp4i] ul[data-astro-cid-vc7ngp4i]{margin:0;padding-left:20px;color:var(--gray-600);line-height:1.8}.timeline[data-astro-cid-vc7ngp4i]{display:flex;flex-direction:column;gap:0;position:relative;padding-left:28px}.timeline[data-astro-cid-vc7ngp4i]:before{content:"";position:absolute;left:18px;top:24px;bottom:24px;width:2px;background:var(--gray-200, #e2e8f0)}.timeline-step[data-astro-cid-vc7ngp4i]{display:flex;align-items:flex-start;gap:20px;position:relative;padding:16px 0}.step-number[data-astro-cid-vc7ngp4i]{width:36px;height:36px;border-radius:50%;background:var(--blue);color:var(--white);display:flex;align-items:center;justify-content:center;font-weight:700;font-size:.9rem;flex-shrink:0;z-index:1}.step-content[data-astro-cid-vc7ngp4i] h4[data-astro-cid-vc7ngp4i]{font-size:1rem;color:var(--gray-700);font-weight:500;line-height:1.5;margin-top:6px}.faq-list[data-astro-cid-vc7ngp4i]{display:flex;flex-direction:column;gap:12px}.faq-item[data-astro-cid-vc7ngp4i]{background:var(--white);border:1px solid var(--gray-200, #e2e8f0);border-radius:12px;overflow:hidden;transition:border-color .2s}.faq-item[data-astro-cid-vc7ngp4i][open]{border-color:var(--blue)}.faq-item[data-astro-cid-vc7ngp4i] summary[data-astro-cid-vc7ngp4i]{padding:20px 24px;font-size:1rem;font-weight:600;color:var(--dark-blue);cursor:pointer;list-style:none;display:flex;align-items:center;justify-content:space-between;gap:16px}.faq-item[data-astro-cid-vc7ngp4i] summary[data-astro-cid-vc7ngp4i]::-webkit-details-marker{display:none}.faq-item[data-astro-cid-vc7ngp4i] summary[data-astro-cid-vc7ngp4i]:after{content:"+";font-size:1.4rem;font-weight:300;color:var(--gray-400);flex-shrink:0;transition:transform .2s}.faq-item[data-astro-cid-vc7ngp4i][open] summary[data-astro-cid-vc7ngp4i]:after{content:"−";color:var(--blue)}.faq-answer[data-astro-cid-vc7ngp4i]{padding:0 24px 20px;color:var(--gray-600);line-height:1.7}.faq-answer[data-astro-cid-vc7ngp4i] p[data-astro-cid-vc7ngp4i]{margin:0 0 12px}.faq-answer[data-astro-cid-vc7ngp4i] p[data-astro-cid-vc7ngp4i]:last-child{margin-bottom:0}.faq-answer[data-astro-cid-vc7ngp4i] ul[data-astro-cid-vc7ngp4i]{margin:8px 0 12px;padding-left:20px;line-height:1.8}.faq-answer[data-astro-cid-vc7ngp4i] a[data-astro-cid-vc7ngp4i]{color:var(--blue);text-decoration:underline}.cve-cta[data-astro-cid-vc7ngp4i]{padding:80px 0;background:var(--dark-blue);color:var(--white);text-align:center}.cta-content[data-astro-cid-vc7ngp4i]{max-width:560px;margin:0 auto}.cta-content[data-astro-cid-vc7ngp4i] h2[data-astro-cid-vc7ngp4i]{font-size:2rem;margin-bottom:12px}.cta-content[data-astro-cid-vc7ngp4i] p[data-astro-cid-vc7ngp4i]{opacity:.85;margin-bottom:28px;font-size:1.05rem}@media(max-width:768px){.cve-hero[data-astro-cid-vc7ngp4i]{padding:110px 0 50px}.cve-section[data-astro-cid-vc7ngp4i]{padding:48px 0}.law-cards[data-astro-cid-vc7ngp4i],.law-cards[data-astro-cid-vc7ngp4i].three-col,.benefit-cards[data-astro-cid-vc7ngp4i],.support-grid[data-astro-cid-vc7ngp4i]{grid-template-columns:1fr}.section-number[data-astro-cid-vc7ngp4i]{font-size:1.3rem}.cve-cta[data-astro-cid-vc7ngp4i]{padding:48px 0}.cta-content[data-astro-cid-vc7ngp4i] h2[data-astro-cid-vc7ngp4i]{font-size:1.5rem}.faq-item[data-astro-cid-vc7ngp4i] summary[data-astro-cid-vc7ngp4i]{padding:16px 18px;font-size:.95rem}.faq-answer[data-astro-cid-vc7ngp4i]{padding:0 18px 16px}}