.elementor-81830 .elementor-element.elementor-element-3800d41{--display:flex;--flex-direction:column;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;}.elementor-81830 .elementor-element.elementor-element-9fa8753{width:var( --container-widget-width, 103.545% );max-width:103.545%;--container-widget-width:103.545%;--container-widget-flex-grow:0;}.elementor-81830 .elementor-element.elementor-element-3562351{--display:flex;}.elementor-widget-text-editor{color:var( --e-global-color-text );}.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:var( --e-global-color-primary );}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap, .elementor-widget-text-editor.elementor-drop-cap-view-default .elementor-drop-cap{color:var( --e-global-color-primary );border-color:var( --e-global-color-primary );}.elementor-81830 .elementor-element.elementor-element-fd21063 > .elementor-widget-container{background-color:#E0F6F8;margin:10px 10px 10px 10px;padding:10px 10px 10px 10px;border-radius:17px 17px 17px 17px;}.elementor-81830 .elementor-element.elementor-element-fd21063{line-height:40px;}/* Start custom CSS for html, class: .elementor-element-9fa8753 *//* ==================================================
   CRA 合規指南
   Scope: .cra-guide
   ================================================== */

.cra-guide {
  --cra-navy: #0d274d;
  --cra-blue: #175fa8;
  --cra-light-blue: #eef6ff;
  --cra-border: #d9e3ef;
  --cra-text: #28384b;
  --cra-muted: #627286;
  --cra-white: #ffffff;
  --cra-warning: #fff7e6;
  --cra-warning-border: #e9a72d;
  --cra-radius: 14px;
  --cra-shadow: 0 8px 26px rgba(13, 39, 77, 0.08);

  max-width: 960px;
  margin: 0 auto;
  color: var(--cra-text);
  font-family:
    "Noto Sans TC",
    "Noto Sans CJK TC",
    "PingFang TC",
    "Microsoft JhengHei",
    sans-serif;
  font-size: 17px;
  line-height: 1.85;
}

.cra-guide * {
  box-sizing: border-box;
}

.cra-guide h1,
.cra-guide h2,
.cra-guide h3,
.cra-guide h4 {
  color: var(--cra-navy);
  line-height: 1.4;
  letter-spacing: 0.01em;
}

.cra-guide h1 {
  margin: 18px 0 24px;
  font-size: clamp(34px, 5vw, 48px);
  font-weight: 700;
}

.cra-guide h2 {
  margin: 0 0 22px;
  font-size: clamp(27px, 3.5vw, 36px);
  font-weight: 700;
}

.cra-guide h3 {
  margin: 34px 0 14px;
  font-size: 24px;
  font-weight: 700;
}

.cra-guide h4 {
  margin: 8px 0 10px;
  font-size: 19px;
  font-weight: 700;
}

.cra-guide p {
  margin: 0 0 20px;
}

.cra-guide a {
  color: var(--cra-blue);
  font-weight: 600;
  text-decoration: underline;
  text-decoration-thickness: 1px;
  text-underline-offset: 4px;
}

.cra-guide a:hover {
  color: var(--cra-navy);
}

.cra-guide ul,
.cra-guide ol {
  margin: 0 0 22px;
  padding-left: 24px;
}

.cra-guide li {
  margin-bottom: 9px;
}

.cra-intro {
  padding: clamp(28px, 6vw, 60px);
  background:
    linear-gradient(
      135deg,
      rgba(13, 39, 77, 0.98),
      rgba(23, 95, 168, 0.93)
    );
  border-radius: 20px;
  color: var(--cra-white);
}

.cra-intro h1,
.cra-intro h2 {
  color: var(--cra-white);
}

.cra-intro p {
  color: rgba(255, 255, 255, 0.92);
}

.cra-label,
.cra-cta-label {
  display: inline-block;
  padding: 6px 13px;
  border-radius: 999px;
  background: rgba(255, 255, 255, 0.14);
  color: var(--cra-white);
  font-size: 14px;
  font-weight: 700;
  letter-spacing: 0.07em;
}

.cra-lead {
  font-size: 20px;
  line-height: 1.8;
}

.cra-summary {
  margin-top: 34px;
  padding: 25px 28px;
  border: 1px solid rgba(255, 255, 255, 0.24);
  border-radius: var(--cra-radius);
  background: rgba(255, 255, 255, 0.1);
}

.cra-summary h2 {
  margin-bottom: 13px;
  font-size: 22px;
}

.cra-summary ul {
  margin-bottom: 0;
}

.cra-section {
  padding: 64px 0;
  border-bottom: 1px solid var(--cra-border);
}

.cra-step {
  display: inline-block;
  margin-bottom: 13px;
  padding: 5px 14px;
  border-radius: 999px;
  background: var(--cra-light-blue);
  color: var(--cra-blue);
  font-size: 15px;
  font-weight: 700;
}

.cra-timeline {
  position: relative;
  margin: 35px 0 25px;
  padding-left: 30px;
  border-left: 3px solid var(--cra-blue);
}

.cra-timeline-item {
  position: relative;
  display: grid;
  grid-template-columns: 185px 1fr;
  gap: 25px;
  padding: 0 0 36px 20px;
}

.cra-timeline-item:last-child {
  padding-bottom: 0;
}

.cra-timeline-item::before {
  position: absolute;
  top: 5px;
  left: -39px;
  width: 15px;
  height: 15px;
  border: 4px solid var(--cra-white);
  border-radius: 50%;
  background: var(--cra-blue);
  box-shadow: 0 0 0 2px var(--cra-blue);
  content: "";
}

.cra-date {
  color: var(--cra-blue);
  font-weight: 700;
}

.cra-timeline h3 {
  margin: 0 0 8px;
  font-size: 20px;
}

.cra-timeline p {
  margin-bottom: 0;
}

.cra-note,
.cra-related {
  padding: 20px 23px;
  border-left: 4px solid var(--cra-blue);
  background: var(--cra-light-blue);
  border-radius: 0 10px 10px 0;
}

.cra-card-grid {
  display: grid;
  grid-template-columns: repeat(3, 1fr);
  gap: 22px;
  margin: 28px 0;
}

.cra-card {
  padding: 25px;
  border: 1px solid var(--cra-border);
  border-radius: var(--cra-radius);
  background: var(--cra-white);
  box-shadow: var(--cra-shadow);
}

.cra-card-number {
  color: var(--cra-blue);
  font-size: 14px;
  font-weight: 700;
}

.cra-card p {
  margin-bottom: 0;
  color: var(--cra-muted);
  font-size: 15px;
}

.cra-action-box {
  margin-top: 28px;
  padding: 24px 27px;
  border: 1px solid var(--cra-border);
  border-radius: var(--cra-radius);
  background: #f8fafc;
}

.cra-action-box ul {
  margin: 12px 0 0;
}

.cra-check-list,
.cra-feature-list {
  padding: 24px 28px 20px 52px !important;
  border: 1px solid var(--cra-border);
  border-radius: var(--cra-radius);
  background: #f8fafc;
}

.cra-check-list li::marker,
.cra-feature-list li::marker {
  color: var(--cra-blue);
}

.cra-two-columns {
  display: grid;
  grid-template-columns: repeat(2, 1fr);
  gap: 24px;
  margin: 28px 0;
}

.cra-two-columns > div {
  padding: 25px 28px;
  border-radius: var(--cra-radius);
  background: var(--cra-light-blue);
}

.cra-two-columns h4 {
  margin-top: 0;
}

.cra-process-list {
  padding-left: 0 !important;
  list-style: none;
  counter-reset: cra-process;
}

.cra-process-list li {
  position: relative;
  min-height: 52px;
  margin-bottom: 15px;
  padding: 15px 20px 15px 67px;
  border: 1px solid var(--cra-border);
  border-radius: 10px;
  counter-increment: cra-process;
}

.cra-process-list li::before {
  position: absolute;
  top: 12px;
  left: 16px;
  display: flex;
  width: 35px;
  height: 35px;
  align-items: center;
  justify-content: center;
  border-radius: 50%;
  background: var(--cra-navy);
  color: var(--cra-white);
  font-weight: 700;
  content: counter(cra-process);
}

.cra-warning {
  margin-top: 30px;
  padding: 25px 28px;
  border-left: 5px solid var(--cra-warning-border);
  border-radius: 0 var(--cra-radius) var(--cra-radius) 0;
  background: var(--cra-warning);
}

.cra-warning h3 {
  margin-top: 0;
  color: #825500;
}

.cra-warning p:last-child {
  margin-bottom: 0;
}

.cra-document-grid {
  display: grid;
  grid-template-columns: repeat(2, 1fr);
  gap: 18px;
  margin: 28px 0;
}

.cra-document {
  padding: 21px 23px;
  border: 1px solid var(--cra-border);
  border-radius: 10px;
  background: var(--cra-white);
}

.cra-document h4 {
  margin-top: 0;
}

.cra-document p {
  margin-bottom: 0;
  color: var(--cra-muted);
  font-size: 15px;
}

.cra-table-wrap {
  width: 100%;
  margin-top: 28px;
  overflow-x: auto;
  border: 1px solid var(--cra-border);
  border-radius: var(--cra-radius);
}

.cra-table {
  width: 100%;
  min-width: 680px;
  border-collapse: collapse;
  background: var(--cra-white);
}

.cra-table th,
.cra-table td {
  padding: 17px 19px;
  border-bottom: 1px solid var(--cra-border);
  text-align: left;
  vertical-align: top;
}

.cra-table th {
  background: var(--cra-navy);
  color: var(--cra-white);
  font-size: 15px;
}

.cra-table tr:last-child td {
  border-bottom: 0;
}

.cra-table tbody tr:nth-child(even) {
  background: #f8fafc;
}

.cra-product-cta {
  display: flex;
  gap: 30px;
  align-items: center;
  justify-content: space-between;
  margin-top: 35px;
  padding: 35px;
  border-radius: 18px;
  background: var(--cra-navy);
  color: var(--cra-white);
}

.cra-product-cta h2 {
  margin: 12px 0;
  color: var(--cra-white);
  font-size: 27px;
}

.cra-product-cta p {
  margin-bottom: 0;
  color: rgba(255, 255, 255, 0.88);
}

.cra-button {
  display: inline-flex;
  flex: 0 0 auto;
  min-height: 48px;
  padding: 12px 22px;
  align-items: center;
  justify-content: center;
  border: 2px solid var(--cra-blue);
  border-radius: 8px;
  background: var(--cra-blue);
  color: var(--cra-white) !important;
  font-weight: 700;
  line-height: 1.4;
  text-align: center;
  text-decoration: none !important;
  transition:
    background 0.2s ease,
    border-color 0.2s ease,
    transform 0.2s ease;
}

.cra-button:hover {
  border-color: #0b4c88;
  background: #0b4c88;
  transform: translateY(-1px);
}

.cra-button-secondary {
  border-color: var(--cra-white);
  background: transparent;
}

.cra-button-secondary:hover {
  border-color: var(--cra-white);
  background: rgba(255, 255, 255, 0.12);
}

.cra-faq details {
  margin-bottom: 13px;
  overflow: hidden;
  border: 1px solid var(--cra-border);
  border-radius: 10px;
  background: var(--cra-white);
}

.cra-faq summary {
  position: relative;
  padding: 19px 52px 19px 21px;
  color: var(--cra-navy);
  font-weight: 700;
  cursor: pointer;
  list-style: none;
}

.cra-faq summary::-webkit-details-marker {
  display: none;
}

.cra-faq summary::after {
  position: absolute;
  top: 17px;
  right: 20px;
  color: var(--cra-blue);
  font-size: 22px;
  content: "+";
}

.cra-faq details[open] summary::after {
  content: "−";
}

.cra-faq details p {
  margin: 0;
  padding: 0 21px 21px;
  color: var(--cra-muted);
}

.cra-final-cta {
  margin: 64px 0 25px;
  padding: clamp(30px, 5vw, 48px);
  border-radius: 18px;
  background:
    linear-gradient(
      135deg,
      var(--cra-navy),
      var(--cra-blue)
    );
  color: var(--cra-white);
  text-align: center;
}

.cra-final-cta h2 {
  color: var(--cra-white);
}

.cra-final-cta p {
  max-width: 720px;
  margin-right: auto;
  margin-left: auto;
  color: rgba(255, 255, 255, 0.9);
}

.cra-cta-actions {
  display: flex;
  gap: 14px;
  justify-content: center;
  margin-top: 25px;
}

.cra-disclaimer {
  padding: 20px 23px;
  border-radius: 10px;
  background: #f2f4f7;
  color: var(--cra-muted);
  font-size: 14px;
  line-height: 1.7;
}

.cra-disclaimer p {
  margin: 0;
}

/* Tablet */
@media (max-width: 820px) {
  .cra-card-grid {
    grid-template-columns: 1fr;
  }

  .cra-timeline-item {
    grid-template-columns: 1fr;
    gap: 5px;
  }

  .cra-two-columns,
  .cra-document-grid {
    grid-template-columns: 1fr;
  }

  .cra-product-cta {
    flex-direction: column;
    align-items: flex-start;
  }
}

/* Mobile */
@media (max-width: 600px) {
  .cra-guide {
    font-size: 16px;
    line-height: 1.8;
  }

  .cra-intro {
    border-radius: 14px;
  }

  .cra-section {
    padding: 48px 0;
  }

  .cra-guide h1 {
    font-size: 32px;
  }

  .cra-guide h2 {
    font-size: 27px;
  }

  .cra-guide h3 {
    font-size: 21px;
  }

  .cra-timeline {
    padding-left: 19px;
  }

  .cra-timeline-item {
    padding-left: 13px;
  }

  .cra-timeline-item::before {
    left: -28px;
  }

  .cra-product-cta {
    padding: 27px 23px;
  }

  .cra-button {
    width: 100%;
  }

  .cra-cta-actions {
    flex-direction: column;
  }

  .cra-summary,
  .cra-action-box,
  .cra-warning {
    padding: 21px;
  }
}/* End custom CSS */