.fiscal-page {
  background: var(--paper);
  overflow-x: hidden;
}

.fiscal-header {
  grid-template-columns: minmax(260px, 1fr) auto auto;
}

.back-home {
  color: rgba(255, 255, 255, 0.82);
  font-size: 14px;
  font-weight: 800;
  text-decoration: none;
}

.back-home:hover,
.back-home:focus-visible {
  color: var(--gold);
}

.fiscal-hero {
  color: #fff;
  background:
    radial-gradient(circle at 82% 18%, rgba(244, 184, 63, 0.16), transparent 30%),
    linear-gradient(135deg, var(--forest-deep), var(--forest));
}

.fiscal-hero-inner,
.fiscal-section {
  width: min(1120px, calc(100% - 40px));
  margin: 0 auto;
}

.fiscal-hero-inner {
  padding: clamp(80px, 11vw, 140px) 0;
}

.fiscal-hero h1 {
  max-width: 860px;
  margin: 0 0 28px;
  font-family: Georgia, "Noto Serif TC", "PMingLiU", serif;
  font-size: clamp(42px, 7vw, 78px);
  letter-spacing: -0.04em;
  line-height: 1.1;
  overflow-wrap: anywhere;
}

.fiscal-lead {
  max-width: 780px;
  color: rgba(255, 255, 255, 0.8);
  font-size: clamp(17px, 2vw, 20px);
}

.fiscal-tags {
  display: flex;
  flex-wrap: wrap;
  gap: 9px;
  margin-top: 30px;
}

.fiscal-tags span {
  padding: 8px 13px;
  color: var(--gold);
  border: 1px solid rgba(244, 184, 63, 0.35);
  border-radius: 999px;
  font-size: 12px;
  font-weight: 800;
}

.fiscal-section {
  padding: clamp(72px, 10vw, 118px) 0;
  border-bottom: 1px solid var(--line);
}

.fiscal-section-heading {
  max-width: 810px;
  margin-bottom: 42px;
}

.fiscal-section-heading h2,
.fiscal-invitation h2 {
  margin: 0 0 18px;
  color: var(--forest-deep);
  font-family: Georgia, "Noto Serif TC", "PMingLiU", serif;
  font-size: clamp(31px, 4.5vw, 50px);
  letter-spacing: -0.025em;
  line-height: 1.25;
}

.fiscal-section-heading > p:last-child {
  color: var(--muted);
}

.fiscal-overview {
  display: grid;
  grid-template-columns: minmax(0, 0.9fr) minmax(0, 1.1fr);
  gap: clamp(42px, 8vw, 100px);
}

.fiscal-copy {
  padding-top: 32px;
  color: #405047;
  font-size: 17px;
}

.fiscal-copy p + p {
  margin-top: 20px;
}

.fiscal-steps {
  display: grid;
  grid-template-columns: repeat(5, 1fr);
  gap: 1px;
  margin: 0;
  padding: 1px;
  background: var(--line);
  list-style: none;
}

.fiscal-steps li {
  min-height: 190px;
  padding: 24px 20px;
  background: #fff;
}

.fiscal-steps li > span {
  display: block;
  margin-bottom: 28px;
  color: var(--gold);
  font-size: 12px;
  font-weight: 900;
}

.fiscal-steps h3 {
  margin: 0 0 7px;
  color: var(--forest);
  font-size: 17px;
}

.fiscal-steps p {
  margin: 0;
  color: var(--muted);
  font-size: 14px;
}

.family-support-card {
  display: grid;
  grid-template-columns: 0.8fr 1.2fr;
  gap: 40px;
  align-items: center;
  margin-top: 34px;
  padding: clamp(30px, 5vw, 48px);
  color: #fff;
  background: var(--forest);
  border-left: 6px solid var(--gold);
}

.family-support-card h3 {
  margin: 0;
  color: #fff;
  font-family: Georgia, "Noto Serif TC", serif;
  font-size: clamp(27px, 3vw, 38px);
}

.family-support-card > p {
  margin: 0;
  color: rgba(255, 255, 255, 0.8);
}

.fiscal-table-wrap,
.answer-table {
  overflow-x: auto;
}

.fiscal-table-wrap {
  margin-top: 30px;
  border: 1px solid var(--line);
}

.fiscal-table-wrap table,
.answer-table table {
  width: 100%;
  min-width: 620px;
  border-collapse: collapse;
  background: #fff;
}

.fiscal-table-wrap caption {
  padding: 14px 18px;
  color: #fff;
  background: var(--forest-deep);
  font-weight: 800;
  text-align: left;
}

.fiscal-table-wrap th,
.fiscal-table-wrap td,
.answer-table th,
.answer-table td {
  padding: 16px 18px;
  border-bottom: 1px solid var(--line);
  text-align: left;
  vertical-align: top;
}

.fiscal-table-wrap thead th,
.answer-table thead th {
  color: var(--forest);
  background: var(--cream);
}

.fiscal-faq {
  max-width: 900px;
}

.fiscal-questions {
  border-top: 1px solid var(--line);
}

.fiscal-questions details {
  border-bottom: 1px solid var(--line);
}

.support-model-section {
  margin: 30px 0;
  padding: clamp(28px, 5vw, 46px);
  border: 1px solid rgba(18, 61, 48, 0.16);
  border-radius: 24px;
  background: linear-gradient(145deg, var(--cream), #fff);
  box-shadow: 0 18px 44px rgba(18, 61, 48, 0.08);
}

.support-model-section h3 {
  max-width: 720px;
  margin: 8px 0 22px;
  color: var(--forest-deep);
  font-family: Georgia, "Noto Serif TC", "PMingLiU", serif;
  font-size: clamp(28px, 4.6vw, 42px);
  line-height: 1.18;
}

.support-model-section > p,
.support-model-section li {
  color: #405047;
}

.support-model-section > p {
  margin: 0 0 16px;
}

.support-model-section ul {
  margin: 6px 0 22px;
  padding-left: 1.35em;
}

.support-model-section li + li {
  margin-top: 10px;
}

.fiscal-host-note {
  margin-top: 28px;
  padding: 24px 26px;
  border-radius: 18px;
  color: #fff;
  background: var(--forest);
}

.fiscal-host-note p {
  margin: 0;
}

.fiscal-host-note p + p {
  margin-top: 9px;
  color: rgba(255, 255, 255, 0.86);
}

.remote-needs-section {
  margin: 30px 0;
  padding: clamp(30px, 5vw, 52px);
  border: 1px solid rgba(18, 61, 48, 0.16);
  border-radius: 24px;
  background: #fff;
  box-shadow: 0 18px 44px rgba(18, 61, 48, 0.08);
}

.remote-needs-heading {
  max-width: 820px;
  margin-bottom: 28px;
}

.remote-needs-heading h3 {
  margin: 8px 0 0;
  color: var(--forest-deep);
  font-family: Georgia, "Noto Serif TC", "PMingLiU", serif;
  font-size: clamp(28px, 4.6vw, 42px);
  line-height: 1.18;
}

.remote-needs-copy {
  max-width: 920px;
  color: #405047;
}

.remote-needs-copy p {
  margin: 0 0 18px;
}

.core-statements {
  display: grid;
  grid-template-columns: repeat(2, minmax(0, 1fr));
  gap: 2px;
  margin: 32px 0;
  background: var(--gold);
}

.core-statements p {
  margin: 0;
  padding: 28px;
  color: #fff;
  background: var(--forest);
  font-family: Georgia, "Noto Serif TC", "PMingLiU", serif;
  font-size: clamp(20px, 2.7vw, 28px);
  font-weight: 700;
  line-height: 1.45;
}

.remote-role-grid {
  display: grid;
  grid-template-columns: repeat(3, minmax(0, 1fr));
  gap: 12px;
  margin: 0 0 32px;
}

.remote-role-grid article {
  padding: 22px;
  border: 1px solid var(--line);
  border-radius: 14px;
  background: var(--cream);
}

.remote-role-grid h4 {
  margin: 0 0 8px;
  color: var(--forest);
  font-size: 17px;
}

.remote-role-grid p {
  margin: 0;
  color: var(--muted);
  font-size: 14px;
  line-height: 1.6;
}

.remote-fiscal-note {
  padding: 26px 28px;
  border-left: 5px solid #d77a2b;
  color: #405047;
  background: var(--cream);
}

.remote-fiscal-note p {
  margin: 0;
}

.remote-fiscal-note .eyebrow {
  max-width: 100%;
  color: var(--forest-deep);
  font-weight: 900;
  letter-spacing: 0.045em;
  line-height: 1.4;
  overflow-wrap: anywhere;
  text-transform: uppercase;
}

.remote-fiscal-note p + p {
  margin-top: 10px;
  color: #405047;
}

.fiscal-questions summary {
  display: grid;
  grid-template-columns: 48px 1fr 24px;
  gap: 18px;
  align-items: center;
  padding: 25px 4px;
  color: var(--forest-deep);
  cursor: pointer;
  font-size: clamp(17px, 2.4vw, 21px);
  font-weight: 800;
  list-style: none;
}

.fiscal-questions summary::-webkit-details-marker {
  display: none;
}

.fiscal-questions summary::after {
  color: var(--leaf);
  content: "+";
  font-size: 28px;
  font-weight: 400;
}

.fiscal-questions details[open] summary::after {
  content: "−";
}

.fiscal-questions summary span {
  color: var(--gold);
  font-family: Georgia, serif;
  font-size: 17px;
}

.fiscal-questions summary:hover,
.fiscal-questions summary:focus-visible {
  color: var(--leaf);
}

.answer {
  padding: 2px 48px 34px 70px;
  color: #405047;
}

.answer p {
  margin: 0 0 16px;
}

.answer-table {
  margin: 22px 0;
  border: 1px solid var(--line);
  font-size: 14px;
}

.fiscal-invitation {
  padding: clamp(72px, 10vw, 120px) max(20px, calc((100vw - 900px) / 2));
  color: #fff;
  background: var(--forest);
  text-align: center;
}

.fiscal-invitation h2 {
  color: #fff;
}

.fiscal-invitation > p:not(.eyebrow) {
  max-width: 760px;
  margin: 0 auto 30px;
  color: rgba(255, 255, 255, 0.78);
}

.fiscal-footer {
  display: flex;
  justify-content: space-between;
  gap: 20px;
}

.fiscal-footer a {
  color: var(--gold);
  font-weight: 800;
}

@media (max-width: 900px) {
  .fiscal-steps {
    grid-template-columns: repeat(2, 1fr);
  }

  .fiscal-overview,
  .family-support-card {
    grid-template-columns: 1fr;
  }

  .fiscal-copy {
    padding-top: 0;
  }
}

@media (max-width: 720px) {
  .fiscal-header {
    display: grid;
    grid-template-columns: minmax(0, 1fr) auto;
    min-height: 68px;
    gap: 8px 14px;
  }

  .back-home {
    grid-column: 1;
    grid-row: 2;
    padding-top: 8px;
    border-top: 1px solid rgba(255, 255, 255, 0.12);
    white-space: nowrap;
  }

  .fiscal-header .brand {
    grid-column: 1 / -1;
    grid-row: 1;
    min-width: 0;
  }

  .fiscal-header .language-switch {
    grid-column: 2;
    grid-row: 2;
    margin: 0;
  }

  .support-model-section {
    margin: 22px 0;
    padding: 24px 20px;
    border-radius: 18px;
  }

  .remote-needs-section {
    margin: 22px 0;
    padding: 24px 20px;
    border-radius: 18px;
  }

  .core-statements,
  .remote-role-grid {
    grid-template-columns: 1fr;
  }

  .core-statements p {
    padding: 22px 20px;
  }

  .remote-role-grid article {
    padding: 19px;
  }

  .remote-fiscal-note {
    padding: 22px 20px;
  }

  .remote-fiscal-note .eyebrow {
    letter-spacing: 0.025em;
  }

  .fiscal-host-note {
    padding: 20px;
  }

  .fiscal-hero-inner,
  .fiscal-section {
    width: min(100% - 32px, 1120px);
  }

  .fiscal-hero-inner {
    padding: 70px 0;
  }

  .fiscal-hero h1 {
    width: 8.4em;
    max-width: 100%;
    font-size: clamp(36px, 10vw, 43px);
    word-break: break-all;
  }

  .fiscal-lead {
    width: 21em;
    max-width: 100%;
  }

  .fiscal-section-heading h2 {
    width: 10em;
    max-width: 100%;
    word-break: break-all;
  }

  .fiscal-copy,
  .fiscal-copy,
  .fiscal-questions summary,
  .answer {
    min-width: 0;
    overflow-wrap: anywhere;
  }

  .fiscal-steps {
    grid-template-columns: 1fr;
  }

  .fiscal-steps li {
    min-height: auto;
  }

  .fiscal-steps li > span {
    margin-bottom: 12px;
  }

  .family-support-card {
    gap: 20px;
  }

  .fiscal-questions summary {
    grid-template-columns: 35px 1fr 20px;
    gap: 10px;
    padding: 22px 0;
  }

  .answer {
    padding: 0 0 30px 45px;
  }

  .answer-table {
    margin-left: -45px;
  }

  .fiscal-footer {
    display: block;
  }
}