:root{--navy-900: #0b2545;--navy-800: #13315c;--navy-700: #1d4273;--navy-100: #e7eef8;--navy-50: #f3f6fb;--ink: #16202e;--ink-2: #44526a;--muted: #5f6b7d;--line: #d9e0ea;--line-2: #e9edf3;--bg: #f5f7fa;--surface: #ffffff;--link: #1b4f9c;--ok: #1d6b3a;--ok-bg: #e7f4ec;--warn: #7a4b00;--warn-bg: #fff4dc;--warn-line: #f0c36d;--err: #a31d1d;--err-bg: #fdeceb;--info-bg: #eef3fb;--radius: 10px;--shadow: 0 1px 2px rgba(16, 32, 64, .06), 0 1px 1px rgba(16, 32, 64, .04);--font: "Segoe UI", system-ui, -apple-system, Roboto, "Noto Sans", "Helvetica Neue", Arial, sans-serif;--mono: ui-monospace, "SFMono-Regular", Consolas, "Liberation Mono", Menlo, monospace;color-scheme:light}*{box-sizing:border-box}html{-webkit-text-size-adjust:100%}body{margin:0;font-family:var(--font);font-size:15px;line-height:1.5;color:var(--ink);background:var(--bg)}a{color:var(--link);text-decoration:none}a:hover{text-decoration:underline}h1,h2,h3{line-height:1.25;margin:0;color:var(--navy-900)}button,input{font:inherit}:focus-visible{outline:3px solid #7fa7e6;outline-offset:2px}.sr-only{position:absolute;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0 0 0 0);white-space:nowrap;border:0}.muted{color:var(--muted)}.small{font-size:.85rem}.mono{font-family:var(--mono);letter-spacing:.02em}.app{min-height:100vh;display:flex;flex-direction:column}.main{flex:1}.page{max-width:1180px;margin:0 auto;padding:20px 16px 32px}.page.narrow{max-width:720px}.page-title{font-size:1.5rem;margin-bottom:16px}.page-notice{max-width:1180px;margin:16px auto 0;padding:0 16px}.topbar{background:var(--navy-900);color:#fff;position:sticky;top:0;z-index:10;box-shadow:0 1px #ffffff0f}.topbar-inner{max-width:1180px;margin:0 auto;padding:0 16px;height:60px;display:flex;align-items:center;gap:16px}.brand{display:flex;align-items:center;gap:10px;color:#fff;font-weight:650;font-size:1.05rem;white-space:nowrap}.brand:hover{text-decoration:none}.brand img{border-radius:7px}.nav{margin-left:auto;display:flex;align-items:center;gap:4px}.nav-link{color:#d6e2f5;padding:8px 10px;white-space:nowrap;border-radius:6px;background:none;border:0;cursor:pointer;font-size:.95rem}.nav-link:hover{background:#ffffff14;color:#fff;text-decoration:none}.nav-link.active{color:#fff;background:#ffffff24}.nav-user{color:#9fb4d3;font-size:.85rem;max-width:220px;overflow:hidden;text-overflow:ellipsis;white-space:nowrap;padding:0 8px;border-left:1px solid rgba(255,255,255,.15);margin-left:6px}.menu-btn{display:none;margin-left:auto;background:none;border:0;color:#fff;padding:8px;cursor:pointer;border-radius:6px}.footer{border-top:1px solid var(--line);background:var(--surface);padding:16px;text-align:center;color:var(--ink-2);font-size:.85rem}.footer p{margin:4px auto;max-width:820px}.search-hero{background:linear-gradient(180deg,var(--navy-900) 0%,var(--navy-800) 100%);color:#fff;border-radius:14px;padding:36px 28px 28px;margin-bottom:20px}.search-hero.compact{padding:18px 20px}.search-hero h1{color:#fff;font-size:2rem}.hero-sub{color:#c9d7ee;margin:6px 0 20px;font-size:1.05rem}.mode-tabs{display:flex;gap:6px;flex-wrap:wrap;margin-bottom:12px}.mode-tabs button{background:#ffffff14;color:#dbe6f7;border:1px solid rgba(255,255,255,.18);border-radius:999px;padding:7px 14px;cursor:pointer;font-size:.9rem;display:inline-flex;align-items:center;gap:6px}.mode-tabs button.active{background:#fff;color:var(--navy-900);border-color:#fff;font-weight:600}.mode-tabs button:disabled{opacity:.6;cursor:not-allowed}.search-form{display:flex;gap:10px;align-items:stretch;flex-wrap:wrap}.search-input{flex:1 1 320px;min-width:0;height:52px;border-radius:10px;border:0;padding:0 18px;font-size:1.08rem;color:var(--ink);box-shadow:inset 0 0 0 1px #0000000d}.asof{display:flex;flex-direction:column;justify-content:center;gap:2px;font-size:.78rem;color:#c9d7ee}.asof input{height:34px;border-radius:8px;border:1px solid rgba(255,255,255,.3);background:#ffffff1a;color:#fff;padding:0 8px;color-scheme:dark}.asof.inline{color:var(--muted);flex-direction:row;align-items:center;gap:8px}.asof.inline input{background:#fff;color:var(--ink);border-color:var(--line);color-scheme:light}.search-btn{height:52px;padding:0 28px;font-size:1.02rem}.search-hero .alert{margin-top:12px}.examples{display:flex;flex-wrap:wrap;align-items:center;gap:8px;margin-top:16px}.examples .muted{color:#b6c6e0}.chip{background:#ffffff1a;color:#fff;border:1px solid rgba(255,255,255,.22);border-radius:999px;padding:5px 12px;cursor:pointer;font-size:.88rem}.chip:hover{background:#fff3}.grid-3{display:grid;grid-template-columns:repeat(3,1fr);gap:14px}.intro-item{background:var(--surface);border:1px solid var(--line);border-radius:var(--radius);padding:16px 18px}.intro-item h3{font-size:1rem;margin-bottom:4px}.intro-item p{margin:0}.result-head{display:flex;flex-wrap:wrap;align-items:baseline;gap:6px 14px;margin:4px 0 14px}.result-title{font-size:1.35rem}.exact-banner{display:flex;align-items:center;justify-content:space-between;gap:12px;flex-wrap:wrap;background:var(--navy-50);border:1px solid var(--navy-100);border-radius:var(--radius);padding:12px 16px;margin-bottom:14px}.card{background:var(--surface);border:1px solid var(--line);border-radius:var(--radius);box-shadow:var(--shadow);padding:18px 20px;margin-bottom:16px}.card-muted{background:var(--navy-50);box-shadow:none}.card-head{display:flex;justify-content:space-between;gap:12px;align-items:flex-start;flex-wrap:wrap;margin-bottom:12px}.card-title{font-size:1.1rem;display:flex;align-items:center;gap:8px}.card-sub{margin:4px 0 0;color:var(--muted);font-size:.9rem}.count{background:var(--navy-100);color:var(--navy-800);font-size:.8rem;border-radius:999px;padding:1px 9px;font-weight:600}.table-wrap{overflow-x:auto}.data-table{width:100%;border-collapse:collapse;font-size:.93rem}.data-table th{text-align:left;font-weight:600;color:var(--ink-2);background:var(--navy-50);border-bottom:1px solid var(--line);padding:9px 12px;white-space:nowrap;font-size:.85rem}.data-table td{border-bottom:1px solid var(--line-2);padding:10px 12px;vertical-align:top}.data-table tr:last-child td{border-bottom:0}.data-table .num{text-align:right;white-space:nowrap}.results-table td:first-child{white-space:nowrap}.code-link{font-weight:650;font-size:1.02rem}.terms{display:flex;flex-wrap:wrap;gap:4px;margin-top:5px}.term{background:var(--navy-50);border:1px solid var(--line);color:var(--ink-2);border-radius:5px;padding:0 7px;font-size:.78rem}.note{margin-top:6px;font-size:.86rem;color:var(--warn);background:var(--warn-bg);border-radius:6px;padding:5px 9px;display:inline-block}.rate-line{white-space:nowrap}.rate-total{font-size:1.02rem;color:var(--navy-900)}.rate-group+.rate-group{margin-top:18px}.rate-group-head{margin-bottom:6px;display:flex;align-items:baseline;gap:6px;flex-wrap:wrap}.summary-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(150px,1fr));gap:10px;margin:0}.summary-grid div{background:var(--navy-50);border-radius:8px;padding:10px 12px}.summary-grid dt{font-size:.8rem;color:var(--muted)}.summary-grid dd{margin:2px 0 0;font-size:1.3rem;font-weight:650;color:var(--navy-900)}.summary-grid dd.small{font-size:.9rem;font-weight:500;color:var(--muted)}.upcoming{list-style:none;margin:10px 0 0;padding:0;display:grid;grid-template-columns:repeat(auto-fit,minmax(260px,1fr));gap:8px}.upcoming li{display:flex;justify-content:space-between;align-items:center;gap:8px;background:var(--surface);border:1px dashed var(--line);border-radius:8px;padding:8px 12px;color:var(--ink-2)}.badge{display:inline-block;font-size:.72rem;font-weight:700;letter-spacing:.04em;border-radius:4px;padding:1px 6px;vertical-align:middle;white-space:nowrap}.badge-demo{background:#ffe7a8;color:#6b4300;border:1px solid #e8b64c}.badge-verified{background:var(--ok-bg);color:var(--ok);border:1px solid #a9d6b8}.badge-unverified{background:#f1f1f1;color:#555;border:1px solid #d0d0d0}.badge-type{background:var(--navy-800);color:#fff}.badge-sac{background:#3a5a8c}.badge-phase{background:var(--navy-100);color:var(--navy-800);font-weight:600}.alert{border-radius:8px;padding:10px 14px;margin-bottom:14px;border:1px solid;font-size:.93rem}.alert-title{display:block;margin-bottom:2px}.alert-info{background:var(--info-bg);border-color:#c9d8f0;color:var(--navy-900)}.alert-success{background:var(--ok-bg);border-color:#a9d6b8;color:var(--ok)}.alert-warning{background:var(--warn-bg);border-color:var(--warn-line);color:var(--warn)}.alert-error{background:var(--err-bg);border-color:#f0b7b3;color:var(--err)}.breadcrumb{font-size:.9rem;color:var(--muted);margin-bottom:12px}.detail-head{padding:22px 22px 18px}.detail-code-row{display:flex;align-items:center;gap:10px;flex-wrap:wrap}.detail-code{font-size:2rem}.detail-desc{font-size:1.12rem;margin:10px 0 8px;color:var(--ink)}.detail-terms{margin:8px 0}.levels{display:grid;grid-template-columns:repeat(auto-fit,minmax(220px,1fr));gap:10px;margin:14px 0 0}.levels div,.source-grid div{background:var(--navy-50);border-radius:8px;padding:8px 12px}.levels dt,.source-grid dt{font-size:.78rem;color:var(--muted);text-transform:uppercase;letter-spacing:.04em}.levels dd,.source-grid dd{margin:2px 0 0}.source-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(200px,1fr));gap:10px;margin:0}.source-grid .span-all{grid-column:1 / -1}.code-list{list-style:none;margin:0;padding:0}.code-list li{padding:8px 0;border-bottom:1px solid var(--line-2)}.code-list li:last-child{border-bottom:0}.btn{display:inline-flex;align-items:center;justify-content:center;gap:6px;border-radius:8px;border:1px solid var(--line);background:#fff;color:var(--navy-900);padding:9px 16px;cursor:pointer;font-weight:600;font-size:.95rem}.btn:hover{text-decoration:none;background:var(--navy-50)}.btn-primary{background:#2f6fd6;border-color:#2f6fd6;color:#fff}.btn-primary:hover{background:#245fbe}.btn:disabled{opacity:.6;cursor:not-allowed}.btn-block{width:100%}.link-btn{background:none;border:0;color:var(--link);cursor:pointer;padding:0;text-decoration:underline}.form{display:flex;flex-direction:column;gap:14px}.form label{display:flex;flex-direction:column;gap:5px;font-weight:600;font-size:.9rem;color:var(--ink-2)}.form input{height:44px;border:1px solid var(--line);border-radius:8px;padding:0 12px;font-size:1rem;font-weight:400;color:var(--ink);background:#fff}.form input:disabled{background:var(--navy-50);color:var(--muted)}.form-row{display:flex;align-items:center;gap:12px;flex-wrap:wrap}.auth-page{min-height:100vh;display:flex;flex-direction:column;align-items:center;padding:40px 16px 0;background:linear-gradient(180deg,var(--navy-900) 0,var(--navy-900) 240px,var(--bg) 240px)}.auth-brand{display:flex;align-items:center;gap:12px;color:#fff;margin-bottom:22px;width:100%;max-width:440px}.auth-brand img{border-radius:9px}.auth-app-name{font-weight:700;font-size:1.15rem}.auth-tagline{color:#b9c9e3;font-size:.88rem}.auth-card{width:100%;max-width:440px;background:#fff;border-radius:14px;box-shadow:0 10px 30px #0b254524;padding:26px 26px 20px;margin-bottom:28px}.auth-card h1{font-size:1.4rem;margin-bottom:4px}.auth-card>.muted{margin:0 0 16px}.auth-links{display:flex;justify-content:space-between;gap:10px;flex-wrap:wrap;margin-top:16px;font-size:.92rem}.auth-page .footer{width:calc(100% + 32px);margin-top:auto}.spinner-wrap{display:flex;align-items:center;justify-content:center;gap:10px;padding:40px 0;color:var(--muted)}.spinner{width:20px;height:20px;border:3px solid var(--navy-100);border-top-color:var(--navy-700);border-radius:50%;animation:spin .8s linear infinite}@keyframes spin{to{transform:rotate(360deg)}}@media(prefers-reduced-motion:reduce){.spinner{animation-duration:2.4s}}.section-nav{display:flex;flex-wrap:nowrap;overflow-x:auto;scrollbar-width:thin;gap:6px;margin:0 0 14px;position:sticky;top:60px;z-index:5;background:var(--bg);padding:8px 0}.section-nav a{white-space:nowrap;flex:none;background:var(--surface);border:1px solid var(--line);color:var(--navy-800);border-radius:999px;padding:4px 12px;font-size:.86rem;font-weight:600}.section-nav a:hover{text-decoration:none;background:var(--navy-50)}.section-nav a span{background:var(--navy-100);border-radius:999px;padding:0 7px;margin-left:4px;font-size:.78rem}.tabs-card{padding-top:10px}.tabs-bar{display:flex;justify-content:space-between;align-items:center;gap:10px 16px;flex-wrap:wrap;border-bottom:1px solid var(--line);margin:0 -20px 16px;padding:0 20px}.tabs{display:flex;gap:2px;overflow-x:auto;scrollbar-width:thin}.tabs button{background:none;border:0;border-bottom:3px solid transparent;padding:10px 14px;font-weight:600;color:var(--ink-2);cursor:pointer;white-space:nowrap;font-size:.95rem}.tabs button:hover{color:var(--navy-900)}.tabs button.active{color:var(--navy-900);border-bottom-color:#2f6fd6}.tab-count{background:var(--navy-100);color:var(--navy-800);border-radius:999px;font-size:.76rem;padding:0 7px;margin-left:6px}.tabs-bar .asof.inline{padding:6px 0}.tab-panel .card-title{margin-bottom:2px}.panel-sub{margin:2px 0 12px}.sub-section{margin-top:22px;padding-top:16px;border-top:1px dashed var(--line)}.sub-title{font-size:1rem}.history-table tr.in-force td{background:#f1f6ff}.history-table tr.after-date td,.history-table tr.after-date strong{color:var(--muted)}.badge-inforce{background:#dbe8ff;color:#1b4f9c;border:1px solid #b7cdf5;margin-top:3px}.doc-list{list-style:none;margin:0;padding:0;display:flex;flex-direction:column;gap:10px}.doc-item{border:1px solid var(--line);border-radius:8px;padding:12px 14px;background:#fff}.doc-head{display:flex;flex-wrap:wrap;align-items:center;gap:6px 10px}.doc-number{font-weight:700;color:var(--navy-900)}.doc-subject{margin:6px 0;font-weight:600;color:var(--ink)}.doc-facts{display:flex;flex-wrap:wrap;gap:6px 22px;margin:0 0 6px;font-size:.9rem}.doc-facts dt{display:inline;color:var(--muted);font-size:.82rem}.doc-facts dt:after{content:": "}.doc-facts dd{display:inline;margin:0;font-weight:600}.doc-text{margin:4px 0 8px;font-size:.92rem}.doc-codes{display:flex;flex-wrap:wrap;align-items:center;gap:5px;margin:6px 0}.code-chip{display:inline-flex;align-items:center;gap:4px;border:1px solid var(--line);border-radius:6px;padding:1px 7px;font-size:.84rem;background:var(--navy-50);color:var(--ink-2)}.code-chip:hover{text-decoration:none;border-color:#9db8e3}.code-chip.matched{background:#e5efff;border-color:#9db8e3;color:var(--navy-900);font-weight:600}.code-chip-type{font-size:.68rem;color:var(--muted);font-weight:700}.doc-source{border-top:1px solid var(--line-2);padding-top:6px;margin-top:6px}.show-more{display:flex;align-items:center;justify-content:space-between;gap:10px;flex-wrap:wrap;margin-top:12px}.empty{margin:4px 0}.card[id]{scroll-margin-top:124px}.doc-item{min-width:0;overflow-wrap:anywhere;word-break:normal}.badge-court{background:var(--navy-900);color:#fff}.case-name{font-size:1.02rem}.verify-note{background:var(--warn-bg);border:1px solid var(--warn-line);color:var(--warn);border-radius:6px;padding:6px 10px;font-size:.86rem;margin:6px 0}.badge-allegation{font-size:.72rem;padding:2px 7px;white-space:normal}.badge-allegation.tone-warn{background:#fde6e4;color:#8c1d18;border:1px solid #f1b5af}.badge-allegation.tone-info{background:#e8eefb;color:#1d3f78;border:1px solid #bccdf0}.badge-allegation.tone-neutral{background:#ececec;color:#333;border:1px solid #cfcfcf}.allegation-row{display:flex;flex-wrap:wrap;align-items:center;gap:6px 10px;margin:2px 0 6px}.attribution{color:var(--ink-2);font-style:italic}.badge-srctype{background:#eef1f5;color:var(--ink-2);border:1px solid var(--line);font-weight:600}.badge-srctype.official{background:#e5f2ea;color:var(--ok);border-color:#a9d6b8}.badge-srctype.demo{background:#ffe7a8;color:#6b4300;border-color:#e8b64c}.badge-gst{background:var(--navy-100);color:var(--navy-800)}.orig-link{font-weight:600}.news-filters{display:flex;flex-wrap:wrap;align-items:center;gap:8px 16px;margin:0 0 12px}.seg{display:inline-flex;flex-wrap:wrap;border:1px solid var(--line);border-radius:8px;overflow:hidden;background:#fff}.seg button{background:#fff;border:0;border-right:1px solid var(--line);padding:6px 11px;font-size:.86rem;color:var(--ink-2);cursor:pointer}.seg button:last-child{border-right:0}.seg button.active{background:var(--navy-800);color:#fff;font-weight:600}.gst-only{display:inline-flex;align-items:center;gap:6px;font-size:.9rem;font-weight:600;color:var(--ink-2);cursor:pointer}.gst-only input{width:16px;height:16px}.biz-selects{display:grid;grid-template-columns:repeat(3,minmax(0,1fr)) auto;gap:12px;align-items:end}.biz-selects>label{display:flex;flex-direction:column;gap:5px;font-weight:600;font-size:.88rem;color:var(--ink-2);min-width:0}.biz-selects select{height:44px;border:1px solid var(--line);border-radius:8px;padding:0 10px;font-size:.98rem;background:#fff;color:var(--ink);width:100%;min-width:0}.biz-selects select:disabled{background:var(--navy-50);color:var(--muted)}.biz-asof{align-self:end;padding-bottom:6px}.bn-steps{display:flex;gap:6px;margin:0 0 14px}.bn-steps span{flex:1;height:6px;border-radius:3px;background:var(--line)}.bn-steps span.on{background:#1d4ed8}.bn-steps.services span.on{background:#c2410c}.bn-step-title{font-size:.78rem;font-weight:700;letter-spacing:.04em;text-transform:uppercase;color:var(--ink-2);margin:16px 0 10px}.bn-step-title:first-of-type{margin-top:0}.bn-step-title .muted{text-transform:none;letter-spacing:0;font-weight:600}.bn-types{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:12px}.bn-type{display:flex;gap:14px;align-items:flex-start;text-align:left;background:var(--surface);border:1px solid var(--line);border-radius:14px;padding:16px;cursor:pointer;font:inherit;color:var(--ink);min-height:44px}.bn-type-icon{width:46px;height:46px;border-radius:12px;display:flex;align-items:center;justify-content:center;flex-shrink:0}.bn-type.goods .bn-type-icon{background:#e8efff;color:#1d4ed8}.bn-type.services .bn-type-icon{background:#fff1e6;color:#c2410c}.bn-type-text{display:flex;flex-direction:column;gap:4px;min-width:0}.bn-type-name{font-size:1.15rem;font-weight:700;color:var(--navy-900)}.bn-type-desc{font-size:.86rem;color:var(--ink-2);line-height:1.45}.bn-type.goods.on{border:2px solid #1d4ed8;padding:15px}.bn-type.services.on{border:2px solid #c2410c;padding:15px}.bn-roles{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:8px}.bn-role{min-height:44px;border-radius:10px;border:1px solid var(--line);background:var(--surface);color:var(--navy-900);font:inherit;font-size:.92rem;padding:6px 10px;cursor:pointer}.bn-role.on{border:2px solid var(--navy-800);font-weight:700;padding:5px 9px;background:var(--navy-50)}.bn-groups{list-style:none;margin:12px 0 8px;padding:0;display:flex;flex-direction:column;gap:6px}.bn-group{border:1px solid 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var(--line);font-size:.92rem}.help-label-row:first-child{border-top:0}.help-label-head{background:var(--navy-50);font-weight:700;color:var(--navy-900)}.help-label-name{font-weight:700;color:var(--navy-900);overflow-wrap:anywhere}@media(max-width:640px){.help-label-row{grid-template-columns:1fr;gap:2px}.help-label-head{display:none}}.help-h2{margin:0 0 8px;font-size:1.1rem;color:var(--navy-900)}.help-h3{margin:6px 0 4px;font-size:.95rem;color:var(--navy-900)}.help-steps,.help-gain{margin:0 0 10px;padding-left:20px;display:grid;gap:4px}