*{box-sizing:border-box}body{margin:0;background:#f1f5f6;color:#173941;font:17px/1.9 "Microsoft JhengHei",system-ui,sans-serif}.wrap{max-width:1000px;margin:auto;padding:0 24px}header{background:#173f49;color:#fff;padding:28px 0}header p{margin:0;color:#d0e5e8}.page-label{font-size:30px;font-weight:700;margin:6px 0}.actions{display:flex;flex-wrap:wrap;gap:12px 24px;align-items:center;margin:24px 0}a{color:#176571;text-underline-offset:4px;overflow-wrap:anywhere}.download{display:inline-block;background:#176571;color:#fff;padding:10px 18px;border-radius:7px}.notice{background:#fff5dc;border-left:4px solid #b48027;padding:14px 18px;font-size:15px}.contents{margin:22px 0}summary{cursor:pointer;font-weight:700}.contents nav{display:flex;flex-wrap:wrap;gap:8px 20px;padding:12px 0}article{padding:30px 36px;background:#fff;border:1px solid #d6e2e5;border-radius:12px}h1{font-size:29px;line-height:1.5;margin:0 0 24px}h2{font-size:23px;border-top:1px solid #d6e2e5;padding-top:22px;margin-top:32px}h3{font-size:20px}h4{font-size:18px}p,li{overflow-wrap:anywhere}li{margin-bottom:10px}table{width:100%;border-collapse:collapse;font-size:16px}th,td{border:1px solid #d6e2e5;padding:10px;text-align:left}th{background:#edf3f4}td:first-child{white-space:nowrap}img{max-width:100%;height:auto}.pending{background:#fff0c9;padding:1px 3px}footer{padding-top:22px!important;padding-bottom:30px!important;font-size:15px}:focus-visible{outline:3px solid #b48027;outline-offset:4px}.skip{position:absolute;top:-100px;left:10px;background:white;padding:8px;z-index:10}.skip:focus{top:8px}@media(max-width:650px){.wrap{padding:0 14px}.page-label{font-size:25px}article{padding:22px 18px}h1{font-size:25px}h2{font-size:21px}table{font-size:14px}th,td{padding:8px 6px}.actions{gap:12px 18px}ol{padding-left:24px}}@media print{header,.actions,.notice,.contents,footer,.skip{display:none}.wrap{max-width:none;padding:0}body{background:white;font-size:11pt}article{border:0;padding:0}h1{font-size:18pt}h2{font-size:14pt;break-after:avoid}tr{break-inside:avoid}}
