:root{--jc-color-primary:#3fa531;--jc-color-primary-dark:#2b6b22;--jc-color-accent:#f8850a;--jc-color-text:#333333;--jc-color-muted:#6f6f6f;--jc-color-border:#dddddd;--jc-color-bg:#ffffff;--jc-color-soft:#f6f8f5;--jc-width-content:1180px;--jc-radius:6px}*{box-sizing:border-box}body{margin:0;background:var(--jc-color-bg);color:var(--jc-color-text);font-family:"Noto Sans TC","Microsoft JhengHei",system-ui,sans-serif;font-size:16px;line-height:1.75;letter-spacing:0}a{color:var(--jc-color-primary-dark);text-decoration:none}a:hover,a:focus{color:var(--jc-color-primary);text-decoration:underline}img{max-width:100%;height:auto}a.call-to-action-link{color:red!important}.screen-reader-text,.skip-link{position:absolute;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap;border:0}.skip-link:focus{top:10px;left:10px;z-index:99999;width:auto;height:auto;padding:10px 14px;clip:auto;background:#fff;border:1px solid var(--jc-color-border)}.site-header{position:sticky;top:0;z-index:1000;background:rgba(255,255,255,.78);box-shadow:0 1px 18px rgba(0,0,0,.12);backdrop-filter:saturate(150%) blur(16px);-webkit-backdrop-filter:saturate(150%) blur(16px)}.site-topbar{background:rgba(238,244,232,.62);border-bottom:1px solid rgba(225,235,217,.72)}.site-topbar__inner{display:flex;align-items:center;justify-content:flex-end;gap:32px;width:min(100% - 32px, 1280px);min-height:30px;margin:0 auto}.site-topbar a{display:inline-flex;align-items:center;gap:5px;color:var(--jc-color-text);font-size:14px;font-weight:600;line-height:1;text-transform:uppercase}.site-topbar .jc4545-icon{width:18px;height:18px}.site-topbar a:hover,.site-topbar a:focus{color:var(--jc-color-primary);text-decoration:none}.site-topbar-search{display:inline-flex;align-items:center;height:30px;margin:0;border:1px solid rgba(63,165,49,.25);border-radius:999px;background:rgba(255,255,255,.76);overflow:hidden}.site-topbar-search__field{width:150px;min-width:0;height:28px;padding:4px 4px 4px 12px;color:var(--jc-color-text);background:transparent;border:0;font:inherit;font-size:14px;line-height:1;outline:0}.site-topbar-search__field::placeholder{color:var(--jc-color-muted)}.site-topbar-search__button{display:inline-flex;align-items:center;justify-content:center;width:32px;height:28px;padding:0;color:var(--jc-color-primary-dark);background:transparent;border:0;cursor:pointer;transition:color 0.18s ease,transform 0.18s ease}.site-topbar-search__button .jc4545-icon{width:16px;height:16px}.site-topbar-search:focus-within{border-color:var(--jc-color-primary);background:#fff;box-shadow:0 0 0 2px rgba(63,165,49,.1)}.site-topbar-search__button:hover,.site-topbar-search__button:focus{color:var(--jc-color-primary);transform:translateY(-1px)}.site-header__inner{display:flex;align-items:center;justify-content:space-between;gap:22px;width:min(100% - 32px, 1280px);min-height:80px;margin:0 auto}.site-branding{flex:0 0 auto}.site-branding img{display:block;width:250px;max-width:250px;max-height:64px;object-fit:contain}.site-branding__title{display:inline-block;color:var(--jc-color-text);font-size:22px;font-weight:700}.site-navigation{flex:1 1 auto}.primary-menu,.primary-menu ul,.footer-menu{padding:0;margin:0;list-style:none}.primary-menu{display:flex;align-items:center;justify-content:flex-end;gap:0}.primary-menu li{position:relative}.primary-menu a{display:block;padding:30px 12px;color:var(--jc-color-text);font-size:16px;font-weight:400;line-height:1.25;letter-spacing:1.5px}.primary-menu .menu-item-has-children>a{display:flex;align-items:center;justify-content:space-between;gap:6px}.primary-menu .icon-angle-down{display:inline-block;width:.5em;height:.5em;border-right:2px solid currentColor;border-bottom:2px solid currentColor;transform:rotate(45deg) translateY(-.12em);transform-origin:center;flex:0 0 auto}.primary-menu>li:hover>a,.primary-menu>li:focus-within>a,.primary-menu .current-menu-item>a,.primary-menu .current-menu-ancestor>a{color:var(--jc-color-primary-dark)}.primary-menu .sub-menu{position:absolute;top:100%;left:0;z-index:20;min-width:280px;max-width:min(420px, 90vw);padding:8px 0;background:#fff;border:1px solid var(--jc-color-border);box-shadow:0 16px 30px rgba(0,0,0,.08);opacity:0;visibility:hidden;transform:translateY(8px);transition:opacity 160ms ease,transform 160ms ease,visibility 160ms ease}.primary-menu>.menu-item-has-children:nth-last-child(-n+2)>.sub-menu{right:0;left:auto}.primary-menu li:hover>.sub-menu,.primary-menu li:focus-within>.sub-menu{opacity:1;visibility:visible;transform:translateY(0)}.primary-menu .sub-menu a{padding:10px 16px;font-size:15px;line-height:1.5;letter-spacing:1px}.site-nav-toggle{display:none;width:44px;height:44px;padding:10px;background:transparent;border:1px solid var(--jc-color-border);border-radius:var(--jc-radius)}.site-nav-toggle__bar{display:block;width:100%;height:2px;margin:5px 0;background:var(--jc-color-text)}.site-main{min-height:55vh}.front-page-content>:first-child{margin-top:0}.home-hero{position:relative;overflow:hidden;background:#f3f3f3}.home-hero__track{display:grid}.home-hero__slide{grid-area:1 / 1;display:block;opacity:0;visibility:hidden;transition:opacity 0.35s ease}.home-hero__slide.is-active{opacity:1;visibility:visible}.home-hero img{display:block;width:100%;height:auto}.home-hero__dots{position:absolute;right:0;bottom:18px;left:0;display:flex;justify-content:center;gap:8px}.home-hero__dots button{width:9px;height:9px;padding:0;background:rgba(255,255,255,.78);border:0;border-radius:999px;cursor:pointer}.home-hero__dots .is-active{background:var(--jc-color-primary)}.home-section{padding:34px 0 46px}.home-section--soft{background:var(--jc-color-soft)}.home-section__inner{width:min(100% - 32px, var(--jc-width-content));margin:0 auto}.home-section__inner--narrow{max-width:1200px;text-align:center}.home-intro{padding:80px 0 0}.home-intro h1{margin:0 0 8px;color:var(--jc-color-primary);font-size:36px;font-weight:600;line-height:1.2}.home-intro p{margin:0;color:var(--jc-color-primary);font-size:36px;font-weight:600;line-height:1.2;letter-spacing:4px}.home-section-heading{margin-bottom:26px;text-align:center}.home-service-heading{margin-top:10px;margin-bottom:0}.home-section-heading h2{margin:0;color:var(--jc-color-text);font-size:28px;font-weight:600;line-height:1.2;letter-spacing:4px}.home-section-heading p{margin:2px 0 0;color:var(--jc-color-primary);font-size:22px;font-weight:500;line-height:1.2}.home-cta-section{padding-top:5px}.home-cta-grid{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:20px;padding:0 10px}.home-cta-card{position:relative;display:grid;grid-template-rows:minmax(320px,auto) auto;overflow:hidden;color:#fff;text-align:center}.home-cta-card__image{position:relative;min-height:320px;background-position:center;background-size:cover;transition:filter 1.5s ease,transform 1.5s ease}.home-cta-card__overlay{position:absolute;top:0;right:0;left:0;height:320px;background:transparent;transition:background 1.5s ease}.home-cta-card__title{position:relative;z-index:1;display:flex;align-items:center;justify-content:center;min-height:68px;padding:20px;background:var(--jc-color-primary);color:#fff;font-size:22px;font-weight:600;line-height:1.2;letter-spacing:1.5px;transition:background 0.25s ease}.home-cta-card:hover,.home-cta-card:focus{color:#fff;text-decoration:none}.home-cta-card:hover .home-cta-card__image,.home-cta-card:focus .home-cta-card__image{filter:brightness(100%) contrast(100%) saturate(100%) blur(2px) hue-rotate(2deg);transform:scale(1.08)}.home-cta-card:hover .home-cta-card__overlay,.home-cta-card:focus .home-cta-card__overlay{background:rgba(30,107,20,.57)}.home-cta-card:hover .home-cta-card__title,.home-cta-card:focus .home-cta-card__title{background:#a7c364}.home-news-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));column-gap:30px;row-gap:35px}.home-news-card{display:grid;grid-template-columns:40% minmax(0,1fr);gap:20px;align-items:stretch}.home-news-card__image{display:block;height:100%;overflow:hidden}.home-news-card__image img{display:block;width:100%;height:100%;object-fit:cover}.home-news-card__body h3{margin:0 0 8px;font-size:21px;line-height:1.45}.home-news-card__body h3 a{color:var(--jc-color-text)}.home-news-card__body h3 a:hover,.home-news-card__body h3 a:focus{color:var(--jc-color-primary-dark);text-decoration:none}.home-news-card__meta{margin-bottom:10px;color:var(--jc-color-muted);font-size:13px}.home-news-card__excerpt{color:var(--jc-color-muted);font-size:14px;line-height:1.65}.home-news-card__excerpt p{margin:0}.home-news-card__read-more{display:inline-block;margin-top:12px;color:var(--jc-color-primary-dark);font-size:14px;font-weight:600}.home-about-copy{padding:120px 0;background-color:var(--jc-color-primary);background-image:linear-gradient(150deg,rgba(63,165,49,.82) 0%,rgba(63,165,49,.28) 56%),url(https://www.4545.com.tw/wp-content/uploads/2023/03/66.jpg);background-attachment:fixed;background-position:center;background-repeat:no-repeat;background-size:cover;color:#fff;text-align:left}.home-about-copy__inner{width:min(100% - 32px, 980px);margin:0 auto}.home-about-copy h2{margin:0;color:#fff;font-size:36px;font-weight:600;line-height:1.35;text-shadow:0 0 10px rgba(0,0,0,.3)}.home-about-copy__subtitle{margin:6px 0 22px;color:#fff;font-size:20px;font-weight:600;text-shadow:0 0 10px rgba(0,0,0,.3)}.home-about-copy__content{max-width:650px;color:#fff;font-size:22px;font-weight:500;line-height:1.5;text-shadow:0 0 10px rgba(0,0,0,.3)}.home-about-copy__content p{margin:0 0 1em}.home-about-copy__content a{color:var(--jc-color-primary);font-size:1.8em;font-weight:700}.home-hidden-seo-content{width:0;height:0;overflow:hidden;line-height:0;visibility:hidden}.page-hero{background:var(--jc-color-soft);border-bottom:1px solid var(--jc-color-border)}.page-hero__inner{width:min(100% - 32px, var(--jc-width-content));margin:0 auto;padding:48px 0}.page-hero h1{margin:0;color:var(--jc-color-primary-dark);font-size:clamp(28px, 4vw, 40px);line-height:1.25}.page-hero__description{max-width:760px;margin-top:12px;color:var(--jc-color-muted)}.news-archive-banner{min-height:300px;background-image:linear-gradient(rgba(0,0,0,.3),rgba(0,0,0,.3)),url(https://www.4545.com.tw/wp-content/uploads/2023/03/page_banner10.jpg);background-position:center center;background-repeat:no-repeat;background-size:cover}.archive-breadcrumb{width:min(100% - 32px, var(--jc-width-content));margin:14px auto 0;color:var(--jc-color-muted);font-size:16px}.archive-breadcrumb a{color:var(--jc-color-primary-dark)}.archive-breadcrumb span{margin-left:6px}.archive-title-divider{width:min(100% - 32px, var(--jc-width-content));margin:26px auto 0;text-align:center}.archive-title-divider h1{display:flex;align-items:center;justify-content:center;gap:14px;margin:0;color:var(--jc-color-text);font-size:32px;font-weight:600;line-height:1.35;letter-spacing:4px}.archive-title-divider h1::before,.archive-title-divider h1::after{content:"";flex:1 1 auto;max-width:470px;height:8px;background-image:repeating-linear-gradient(135deg,var(--jc-color-primary) 0 2px,transparent 2px 10px);opacity:.95}.archive-title-divider__description{max-width:760px;margin:12px auto 0;color:var(--jc-color-muted)}.page-shell{display:grid;width:min(100% - 32px, var(--jc-width-content));margin:0 auto;padding:56px 0;gap:36px}.page-shell--with-sidebar{grid-template-columns:minmax(0,3fr) minmax(260px,1fr);align-items:start}.page-shell--single{max-width:960px}.page-shell--form-download{max-width:var(--jc-width-content);padding-top:34px}.page-shell--full-width{width:min(100% - 32px, 1200px);max-width:1200px;padding-top:36px}.page-shell__content{min-width:0}.entry__header{margin-bottom:24px}.entry__title{margin:0;color:var(--jc-color-text);font-size:clamp(28px, 4vw, 38px);line-height:1.3}.jc4545-icon{display:inline-block;width:1em;height:1em;flex:0 0 auto;vertical-align:-.125em}.entry__meta,.post-card__meta{margin-top:8px;color:var(--jc-color-muted);font-size:14px}.entry__thumbnail{margin:0 0 28px}.entry-toc{margin:0 0 34px;padding:22px 24px 24px;background:linear-gradient(135deg,rgba(63,165,49,.09),rgba(255,255,255,0) 44%),var(--jc-color-soft);border:1px solid rgba(63,165,49,.22);border-left:5px solid var(--jc-color-primary);border-radius:var(--jc-radius);box-shadow:0 14px 30px rgba(32,82,25,.08)}.entry-toc__header{display:flex;align-items:baseline;justify-content:space-between;gap:16px;margin-bottom:14px;padding-bottom:12px;border-bottom:1px solid rgba(63,165,49,.18)}.entry-toc__eyebrow{color:var(--jc-color-primary);font-size:13px;font-weight:700;letter-spacing:.08em;text-transform:uppercase}.entry-toc__title{margin:0!important;color:var(--jc-color-text)!important;font-size:22px!important;font-weight:700;letter-spacing:0}.entry-toc__list{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:10px 24px;margin:0;padding:0;counter-reset:entry-toc;list-style:none}.entry-toc__list li{min-width:0;margin:0;counter-increment:entry-toc}.entry-toc__list a{position:relative;display:grid;grid-template-columns:30px minmax(0,1fr);gap:10px;align-items:start;padding:7px 8px;color:var(--jc-color-text);border-radius:6px;font-weight:600;line-height:1.55;text-decoration:none}.entry-toc__list a::before{content:counter(entry-toc,decimal-leading-zero);display:inline-flex;align-items:center;justify-content:center;width:30px;height:22px;color:#fff;background:var(--jc-color-primary);border-radius:999px;font-size:12px;font-weight:700;line-height:1}.entry-toc__list a:hover,.entry-toc__list a:focus{color:var(--jc-color-primary-dark);background:rgba(63,165,49,.1);text-decoration:none}.prose :where(h1,h2,h3,h4,h5,h6){color:var(--jc-color-text);line-height:1.35}.prose h2{margin-top:1.6em;color:var(--jc-color-primary-dark);font-size:28px}.prose h3{margin-top:1.4em;font-size:24px}.prose p{margin:0 0 1em}.prose ul,.prose ol{padding-left:1.5em}.prose table{width:100%;border-collapse:collapse}.prose th,.prose td{padding:10px 12px;border:1px solid var(--jc-color-border)}.legacy-page-content .entry__content>img,.legacy-page-content .entry__content>p>img,.form-download-content img{display:block;margin:24px auto;border-radius:var(--jc-radius)}.legacy-page-content h4,.form-download-content h4{margin:1.4em 0 .55em;color:var(--jc-color-primary-dark);font-size:21px}.legacy-page-content h5{margin:1.8em 0 .35em;color:var(--jc-color-muted);font-size:16px;font-weight:600}.legacy-page-content a,.form-download-content a{font-weight:600}.quality-title-divider{margin-top:50px}.page-shell--quality{padding-top:50px}.quality-page{display:grid;gap:34px;max-width:1140px;margin:0 auto;color:var(--jc-color-text);font-size:16px;line-height:1.85}.quality-intro h2{margin:0;color:var(--jc-color-text);font-size:28px;font-weight:600;line-height:1.35}.quality-intro__divider{width:50px;height:2px;margin:12px 0 16px;background:var(--jc-color-primary)}.quality-intro__text p,.quality-closing p,.quality-system__text p,.quality-feature-card p{margin:0}.quality-service-lists{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:24px;margin-top:-6px}.quality-service-lists ul{margin:0!important;padding:18px 22px 18px 42px!important;background:var(--jc-color-soft);border-left:4px solid var(--jc-color-primary);border-radius:var(--jc-radius)}.quality-service-lists li{margin-bottom:8px;padding-left:2px}.quality-closing{margin-top:-6px}.quality-system{display:grid;gap:18px;min-width:0}.quality-system+.quality-system{margin-top:18px}.quality-system__heading{display:flex;align-items:center;gap:10px;margin:0;padding-bottom:12px;border-bottom:1px dotted var(--jc-color-primary)}.quality-system__heading .fa-chevron-circle-right{display:inline-grid;flex:0 0 auto;width:22px;height:22px;place-items:center;color:var(--jc-color-primary);font-size:20px;line-height:1}.quality-system__heading h2{margin:0;color:var(--jc-color-text);font-size:24px;font-weight:600;line-height:1.35;letter-spacing:3px}.quality-feature-grid{display:grid;gap:14px}.quality-feature-card{padding:0 0 16px;border:2px solid var(--jc-color-primary);border-radius:16px;overflow:hidden}.quality-feature-card h3{margin:0 0 12px;padding:7px 12px;background:var(--jc-color-primary);color:#fff;border-radius:6px;font-size:18px;font-weight:600;line-height:1.35}.quality-feature-card p{padding:0 14px}.quality-system__image{margin:4px 0 0}.quality-system__image img{display:block;width:100%;height:auto;border-radius:var(--jc-radius)}.full-width-title-divider{margin-top:24px}.full-width-page-content{max-width:1080px;margin:0 auto;color:var(--jc-color-text);font-size:16px;line-height:1.9}.full-width-page-content .entry__content>h1:first-child{display:none}.full-width-page-content :where(p,ol,ul,li){color:var(--jc-color-text)!important;font-family:inherit!important;letter-spacing:0!important}.full-width-page-content p{margin:0 0 16px!important}.full-width-page-content ul,.full-width-page-content ol{margin:0 0 20px!important;padding-left:1.55em!important}.full-width-page-content li{margin:0 0 10px!important;padding-left:0.2em!important}.full-width-page-content>.entry__content>ul:has(>li:only-child),.full-width-page-content>.entry__content>ul:has(>li:first-child:last-child){margin:24px 0 12px!important;padding-left:0!important;list-style:none}.full-width-page-content>.entry__content>ul:has(>li:only-child)>li,.full-width-page-content>.entry__content>ul:has(>li:first-child:last-child)>li{position:relative;margin:0!important;padding-left:22px!important;color:var(--jc-color-primary-dark)!important;font-size:22px;font-weight:600;line-height:1.45}.full-width-page-content>.entry__content>ul:has(>li:only-child)>li::before,.full-width-page-content>.entry__content>ul:has(>li:first-child:last-child)>li::before{content:"";position:absolute;top:.55em;left:0;width:9px;height:9px;background:var(--jc-color-accent);border-radius:50%}ul.translation-list{display:flex;flex-wrap:wrap;gap:10px;margin:0 0 26px!important;padding-left:0!important;list-style:none}ul.translation-list>li{margin:0!important;padding-left:0!important}ul.translation-list>li::before{display:none}.full-width-page-content ol{padding-left:1.8em!important}.full-width-page-content ol li::marker{color:var(--jc-color-primary-dark);font-weight:700}.bookkeepingtax-content{display:grid;gap:36px;min-width:0}.bookkeepingtax-section{min-width:0;padding:0 0 10px}.bookkeepingtax-section__heading{display:flex;align-items:center;gap:10px;margin:0 0 18px}.bookkeepingtax-section__heading h2{margin:0;color:var(--jc-color-text);font-size:24px;font-weight:600;line-height:1.35}.bookkeepingtax-section__heading .fa-chevron-circle-right{position:relative;display:inline-flex;align-items:center;justify-content:center;width:1.05em;height:1.05em;flex:0 0 auto;background:var(--jc-color-primary);border-radius:999px;color:#fff;font-size:22px;line-height:1}.bookkeepingtax-section__heading .fa-chevron-circle-right::before{content:"";width:.34em;height:.34em;margin-left:-.06em;border-top:.13em solid currentColor;border-right:.13em solid currentColor;transform:rotate(45deg)}.bookkeepingtax-service-list{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));grid-template-rows:repeat(5,auto);grid-auto-flow:column;column-gap:56px;row-gap:7px;margin:0!important;padding-left:1.4em!important}.bookkeepingtax-service-list li{margin-bottom:4px!important;padding-left:0.2em!important}.bookkeepingtax-flow ol{margin:0!important;padding-left:1.8em!important}.bookkeepingtax-flow li{margin-bottom:7px!important}.bookkeepingtax-table-wrap{width:100%;max-width:100%;min-width:0;overflow-x:auto;margin-top:2px}.bookkeepingtax-table-wrap table{min-width:720px;border-collapse:collapse;background:#fff}.bookkeepingtax-table-wrap th,.bookkeepingtax-table-wrap td{padding:13px 16px;border:1px solid var(--jc-color-border);vertical-align:middle}.bookkeepingtax-table-wrap th{background:var(--jc-color-primary);color:#fff;font-weight:600;text-align:center}.bookkeepingtax-table-wrap td:first-child{width:150px;color:var(--jc-color-primary-dark);font-weight:600;text-align:center;white-space:nowrap}.bookkeepingtax-table-wrap tbody tr:nth-child(even) td{background:var(--jc-color-soft)}.bookkeepingtax-notes{min-width:0;margin-top:22px;color:var(--jc-color-text);line-height:1.85;overflow-wrap:anywhere}.bookkeepingtax-notes p{margin-bottom:14px!important}.bookkeepingtax-notes p:first-child::first-line{font-weight:600}.changeinside-company-content{max-width:1140px;margin:0 auto}.changeinside-company-section{min-width:0}.changeinside-company-section__heading{display:flex;align-items:center;gap:10px;margin:0 0 20px;padding-bottom:12px;border-bottom:1px dotted var(--jc-color-primary)}.changeinside-company-section__heading .fa-chevron-circle-right{display:inline-grid;flex:0 0 auto;width:22px;height:22px;place-items:center;color:var(--jc-color-primary);font-size:20px;line-height:1}.changeinside-company-section__heading h2{margin:0;color:var(--jc-color-text);font-size:24px;font-weight:600;line-height:1.35;letter-spacing:3px}.changeinside-company-section__body{color:var(--jc-color-text);font-size:16px;line-height:1.9}.changeinside-company-section__body p{margin:0!important}.changeinside-company-section__body a{color:#f00!important;font-weight:400}.tax-books-title-divider{margin-top:24px}.page-shell--tax-books{width:min(100% - 32px, var(--jc-width-content));padding-top:40px}.tax-book-list{display:grid;gap:42px}.tax-book-card{display:grid;grid-template-columns:minmax(190px,280px) minmax(0,1fr);gap:34px;align-items:stretch;padding-bottom:42px;border-bottom:1px solid var(--jc-color-border)}.tax-book-card:last-child{border-bottom:0}.tax-book-card__media{display:flex;align-self:stretch;align-items:stretch;justify-content:center;min-height:360px;margin:0;text-align:center}.tax-book-card__media img{display:block;width:100%;max-width:280px;height:100%;min-height:100%;object-fit:contain}.tax-book-card__body{min-width:0}.tax-book-card__badge{display:inline-flex;align-items:center;justify-content:center;min-height:30px;margin-bottom:14px;padding:4px 14px;background:var(--jc-color-accent);color:#fff;border-radius:var(--jc-radius);font-size:15px;font-weight:600;line-height:1.2}.tax-book-card h2{margin:0 0 8px;color:var(--jc-color-text);font-size:28px;font-weight:600;line-height:1.35}.tax-book-card__price{margin:0 0 18px;color:var(--jc-color-primary-dark);font-size:24px;font-weight:600;line-height:1.35}.tax-book-card__excerpt{margin:0 0 18px;color:var(--jc-color-text);line-height:1.85}.tax-book-card__info{margin:0 0 24px;padding-left:1.35em;color:var(--jc-color-text);line-height:1.8}.tax-book-card__info li{margin-bottom:3px}.tax-book-card__button{display:inline-flex;align-items:center;justify-content:center;min-height:42px;padding:8px 20px;background:var(--jc-color-primary);color:#fff;border-radius:var(--jc-radius);font-weight:600;line-height:1.2;text-decoration:none}.tax-book-card__button:hover,.tax-book-card__button:focus{background:var(--jc-color-primary-dark);color:#fff;text-decoration:none}.translation-list a{color:var(--jc-color-primary)!important}.translation-list a:hover{color:var(--jc-color-accent)!important}.page-top-banner{min-height:370px;background-image:linear-gradient(rgba(0,0,0,.3),rgba(0,0,0,.3)),var(--jc4545-page-banner-image);background-attachment:fixed;background-position:center center;background-repeat:no-repeat;background-size:cover}.form-download-title-divider{margin-top:3px}.form-download-nav{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:20px;margin:0 0 36px}.form-download-nav__link{display:inline-flex;align-items:center;justify-content:center;gap:8px;min-height:41px;padding:10px 15px;background:var(--jc-color-primary);color:#fff;border:1px solid var(--jc-color-primary);border-radius:8px;font-weight:400;line-height:1.2;text-align:center}.form-download-nav__icon{display:inline-flex;color:currentColor;font-size:16px;line-height:1}.form-download-nav__link:hover,.form-download-nav__link:focus,.form-download-nav__link.is-current{background:#fff;color:var(--jc-color-primary-dark);text-decoration:none}.form-download-content>ul:first-child{display:none}.form-download-content ul{margin-bottom:28px}.form-download-content li+li{margin-top:8px}.form-download-content a[href$=".pdf"]::after{content:"PDF";display:inline-flex;align-items:center;min-height:18px;margin-left:8px;padding:1px 6px;background:#fff3e6;color:#b85c00;border:1px solid #ffd2a3;border-radius:3px;font-size:12px;line-height:1}.form-download-list{display:grid;gap:34px}.form-download-list__group{display:grid;gap:14px}.form-download-list__title{margin:0;color:var(--jc-color-primary-dark);font-size:22px;font-weight:600;line-height:1.35}.form-download-list__items{display:grid;gap:10px;margin:0;padding:0;list-style:none}.form-download-list__link{display:inline-flex;align-items:center;gap:9px;color:var(--jc-color-text);font-size:16px;font-weight:400;line-height:1.5;text-decoration:none}.form-download-list__link:hover,.form-download-list__link:focus{color:var(--jc-color-primary);text-decoration:none}.form-download-list__icon{display:inline-flex;flex:0 0 auto;color:#e24033;font-size:18px;line-height:1}.form-download-list__icon .jc4545-icon{width:1em;height:1em}.teams-page-title-divider{margin-top:50px}.teams-page-shell{width:min(100% - 32px, var(--jc-width-content));margin:0 auto;padding:34px 0 70px}.teams-layout-section{display:grid;align-items:center;gap:30px;margin-bottom:54px}.teams-layout-section--text-image{grid-template-columns:minmax(0,3fr) minmax(260px,1fr)}.teams-layout-section--image-text{grid-template-columns:minmax(260px,1fr) minmax(0,3fr)}.teams-layout-section--promise{grid-template-columns:minmax(0,2fr) minmax(300px,1fr)}.teams-layout-section--consult{grid-template-columns:minmax(0,2fr) minmax(300px,1fr);margin-bottom:0}.teams-layout-section__content h2,.teams-section-heading h2{margin:0;color:var(--jc-color-text);font-size:28px;font-weight:600;line-height:1.35}.teams-section-heading{margin:0 0 22px;text-align:center}.teams-section-line{display:block;width:50px;height:2px;margin:12px 0 18px;background:var(--jc-color-primary)}.teams-section-heading .teams-section-line{margin-right:auto;margin-left:auto}.teams-layout-section__content{color:var(--jc-color-text);font-size:16px;line-height:1.75}.teams-layout-section__content p,.teams-service-copy p{margin:0 0 1em}.teams-layout-section__content ul,.teams-service-copy ul,.teams-service-copy ol{margin:0 0 1em;padding-left:1.5em}.teams-layout-section__media{margin:0;text-align:center}.teams-layout-section__media img{display:block;width:100%;max-width:400px;height:auto;margin:0 auto;box-shadow:5px 5px 10px rgba(208,208,208,.5)}.teams-layout-section--text-image .teams-layout-section__media img,.teams-layout-section--image-text .teams-layout-section__media img{max-width:280px}.teams-content-section{margin:62px 0}.teams-table-wrap{overflow-x:auto}.teams-table-wrap table{width:100%;border-collapse:collapse;color:var(--jc-color-text);font-size:16px;line-height:1.55}.teams-table-wrap th,.teams-table-wrap td{padding:12px 14px;border:1px solid var(--jc-color-border);vertical-align:top}.teams-table-wrap th{background:var(--jc-color-primary);color:#fff;font-weight:600;text-align:left}.teams-service-copy{color:var(--jc-color-text);font-size:16px;line-height:1.75}.teams-service-copy>ul{margin-top:1.35em;color:var(--jc-color-primary-dark);font-size:20px;font-weight:600}.anchor-offset{display:block;position:relative;top:-120px;visibility:hidden}.post-list{display:grid;gap:22px}.news-archive-layout{max-width:var(--jc-width-content);padding-top:38px}.news-post-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));column-gap:30px;row-gap:35px}.news-archive-post{min-width:0}.news-archive-post__title{margin:0 0 10px;font-size:21px;font-weight:600;line-height:1.45}.news-archive-post__title a{color:var(--jc-color-text)}.news-archive-post__title a:hover,.news-archive-post__title a:focus{color:var(--jc-color-primary-dark);text-decoration:none}.news-archive-post__meta{margin-bottom:12px;color:var(--jc-color-muted);font-size:13px;line-height:1.4}.news-archive-post__excerpt{color:var(--jc-color-muted);font-size:14px;line-height:1.7}.news-archive-post__excerpt p{margin:0}.news-archive-post__read-more{display:inline-block;margin-top:14px;color:var(--jc-color-primary-dark);font-size:14px;font-weight:600}.news-archive-layout .pagination-nav{margin-top:46px}.post-card{display:grid;grid-template-columns:220px minmax(0,1fr);gap:24px;padding-bottom:22px;border-bottom:1px solid var(--jc-color-border)}.post-card__image img{display:block;aspect-ratio:4 / 3;object-fit:cover;border-radius:var(--jc-radius)}.post-card__title{margin:0;font-size:22px;line-height:1.4}.post-card__title a{color:var(--jc-color-text)}.post-card__excerpt{margin-top:10px;color:var(--jc-color-muted)}.site-sidebar{padding-left:28px;border-left:1px solid var(--jc-color-border)}.site-sidebar__title{margin:0 0 16px;font-size:22px}.site-sidebar__list{display:grid;gap:10px;padding:0;margin:0;list-style:none}.site-sidebar__list a{display:block;padding-bottom:10px;color:var(--jc-color-text);border-bottom:1px solid #eee}.sibling-page-nav{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:18px;margin-top:42px;padding-top:24px;border-top:1px solid var(--jc-color-border)}.sibling-page-nav__item{min-height:72px;padding:16px;background:var(--jc-color-soft);border-radius:var(--jc-radius)}.sibling-page-nav__item--next{text-align:right}.sibling-page-nav span{display:block;color:var(--jc-color-muted);font-size:14px}.sibling-page-nav a{display:inline-block;margin-top:6px;color:var(--jc-color-text);font-size:18px;font-weight:600}.link-directory,.location-list{display:grid;gap:26px;margin-top:36px}.link-directory__group,.location-card{padding:24px;border:1px solid var(--jc-color-border);border-radius:var(--jc-radius)}.link-directory__group h2,.location-card h2{margin:0 0 18px;color:var(--jc-color-primary-dark);font-size:24px}.link-directory__list{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:12px 24px;padding:0;margin:0;list-style:none}.link-directory__list a{display:block;padding:10px 0;border-bottom:1px solid #eee}.location-card{display:grid;grid-template-columns:minmax(0,1fr) minmax(320px,0.9fr);gap:24px;align-items:stretch}.location-card__map iframe{display:block;width:100%;height:100%;min-height:260px;border:0;border-radius:var(--jc-radius)}.contact-form-area{margin-top:42px;padding-top:32px;border-top:1px solid var(--jc-color-border)}.page-shell--qa{max-width:var(--jc-width-content);padding-top:26px;padding-bottom:38px}.qa-title-divider{margin-top:46px}.qa-section-divider{margin-top:8px}.qa-section-divider h2{display:flex;align-items:center;justify-content:center;gap:14px;margin:0;color:var(--jc-color-text);font-size:32px;font-weight:600;line-height:1.35;letter-spacing:4px}.qa-section-divider h2::before,.qa-section-divider h2::after{content:"";flex:1 1 auto;max-width:470px;height:8px;background-image:repeating-linear-gradient(135deg,var(--jc-color-primary) 0 2px,transparent 2px 10px);opacity:.95}.qa-links-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:34px;align-items:start}.qa-link-panel{padding:8px 0}.qa-link-panel h2{margin:10px 0;color:var(--jc-color-primary-dark);font-size:24px;font-weight:500;line-height:1.45;letter-spacing:2px}.qa-link-panel a{color:inherit;text-decoration:none;transition:color 0.18s ease}.qa-link-panel a:hover,.qa-link-panel a:focus{color:var(--jc-color-primary)}.page-shell--qa-apply{padding-top:18px;padding-bottom:72px}.qa-apply-content{max-width:960px;margin:0 auto}.qa-apply-content h2{margin:10px 0;color:var(--jc-color-primary-dark);font-size:24px;font-weight:500;line-height:1.45;letter-spacing:2px}.qa-apply-content p{margin:0 0 22px;color:var(--jc-color-text);font-size:16px;line-height:1.9}.qa-apply-content h3{margin:0 0 18px;color:var(--jc-color-secondary);font-size:18px;font-weight:600;line-height:1.5;letter-spacing:1.5px}.qa-form-area{margin-top:8px}.pagination-nav{margin-top:32px}.pagination-nav ul{display:flex;flex-wrap:wrap;gap:8px;padding:0;margin:0;list-style:none}.pagination-nav a,.pagination-nav span{display:block;min-width:38px;padding:7px 11px;text-align:center;border:1px solid var(--jc-color-border);border-radius:var(--jc-radius)}.pagination-nav .current{background:var(--jc-color-primary);color:#fff;border-color:var(--jc-color-primary)}.search-title-divider{margin-top:36px}.search-results-shell{padding-top:34px}.search-results-summary{margin:0 0 22px;color:var(--jc-color-muted)}.search-results-list{display:grid;gap:16px}.search-result-item{padding:22px 24px;background:#fff;border:1px solid var(--jc-color-border);border-radius:var(--jc-radius);transition:border-color 0.18s ease,box-shadow 0.18s ease,transform 0.18s ease}.search-result-item:hover,.search-result-item:focus-within{border-color:rgba(63,165,49,.45);box-shadow:0 14px 30px rgba(32,82,25,.08);transform:translateY(-2px)}.search-result-item__type{display:inline-flex;align-items:center;justify-content:center;min-height:26px;margin-bottom:10px;padding:3px 10px;color:#fff;background:var(--jc-color-primary);border-radius:999px;font-size:13px;font-weight:700;line-height:1.2}.search-result-item__title{margin:0 0 8px;color:var(--jc-color-text);font-size:24px;font-weight:700;line-height:1.35}.search-result-item__title a{color:inherit}.search-result-item__meta{margin-bottom:10px;color:var(--jc-color-muted);font-size:14px}.search-result-item__excerpt{color:var(--jc-color-text);line-height:1.75}.search-result-item__excerpt p{margin:0}.search-results-empty{padding:24px;border:1px solid var(--jc-color-border);border-radius:var(--jc-radius);background:var(--jc-color-soft)}.search-results-form{display:flex;gap:10px;margin-top:16px}.search-results-form input[type="search"]{flex:1 1 auto;min-width:0;height:42px;padding:8px 12px;border:1px solid var(--jc-color-border);border-radius:var(--jc-radius);font:inherit}.search-results-form button{min-height:42px;padding:8px 18px;color:#fff;background:var(--jc-color-primary);border:0;border-radius:var(--jc-radius);font-weight:700;cursor:pointer}.button-link,.gform_wrapper input[type="submit"]{display:inline-flex;align-items:center;justify-content:center;min-height:42px;padding:8px 22px;background:var(--jc-color-primary);color:#fff;border:0;border-radius:var(--jc-radius);cursor:pointer}.button-link:hover,.button-link:focus,.gform_wrapper input[type="submit"]:hover,.gform_wrapper input[type="submit"]:focus{background:var(--jc-color-primary-dark);color:#fff;text-decoration:none}.jc4545-floating-menu{position:fixed;right:0;top:50%;z-index:1100;transform:translateY(-50%)}.jc4545-floating-menu__nav{display:grid;gap:8px}.jc4545-floating-menu__link{display:flex;align-items:center;justify-content:center;width:56px;height:56px;transition:transform 0.18s ease}.jc4545-floating-menu__link:hover,.jc4545-floating-menu__link:focus{transform:translateX(-4px)}.jc4545-floating-menu__image{display:block;width:48px;height:48px;object-fit:contain}.back-to-top{position:fixed;right:24px;bottom:24px;z-index:1200;display:inline-flex;align-items:center;justify-content:center;width:48px;height:48px;padding:0;color:#fff;background:var(--jc-color-primary);border:0;border-radius:999px;box-shadow:0 12px 28px rgba(32,82,25,.24);cursor:pointer;opacity:0;pointer-events:none;transform:translateY(14px) scale(.94);transition:opacity 0.2s ease,transform 0.2s ease,background 0.2s ease,box-shadow 0.2s ease}.back-to-top.is-visible{opacity:1;pointer-events:auto;transform:translateY(0) scale(1)}.back-to-top__icon{display:block;font-size:26px;font-weight:700;line-height:1;transition:transform 0.2s ease}.back-to-top:hover,.back-to-top:focus{background:var(--jc-color-primary-dark);box-shadow:0 16px 34px rgba(32,82,25,.3);transform:translateY(-4px) scale(1.04)}.back-to-top:hover .back-to-top__icon,.back-to-top:focus .back-to-top__icon{transform:translateY(-3px)}.site-footer__inner{width:min(100% - 32px, 1280px);margin:0 auto}.site-footer{background:#fff;border-top:1px solid var(--jc-color-border)}.site-footer__main{padding:20px 0 0;border-top:1px solid var(--jc-color-border)}.site-footer__grid{display:grid;grid-template-columns:minmax(220px,0.8fr) minmax(300px,1fr) minmax(320px,1fr);gap:28px;align-items:center}.site-footer__logo img{display:block;width:90%;max-width:300px;height:auto}.site-footer__contact{display:grid;gap:5px;margin:0;font-style:normal}.site-footer__contact a{color:var(--jc-color-text);font-size:16px;line-height:1.45}.site-footer__contact a:hover,.site-footer__contact a:focus{color:var(--jc-color-primary);text-decoration:none}.site-footer__map iframe{display:block;width:100%;height:150px;border:0}.site-footer__bottom{margin-top:18px;border-top:1px solid var(--jc-color-border)}.site-footer__bottom-inner{display:flex;align-items:center;justify-content:space-between;gap:24px;min-height:58px}.site-footer__legal{display:flex;flex-wrap:wrap;gap:12px;align-items:center;color:var(--jc-color-text);font-size:14px}.site-footer__legal a{color:var(--jc-color-text)}.site-footer__social{display:flex;align-items:center;gap:6px}.site-footer__social-link{display:inline-flex;align-items:center;justify-content:center;min-width:30px;height:30px;padding:0 8px;color:#fff;background:var(--jc-color-primary);border-radius:999px;font-size:12px;font-weight:700;line-height:1}.site-footer__social-link--facebook{background:#1877f2;font-family:Arial,sans-serif;font-size:18px}.site-footer__social-link--line{background:#06c755}.site-footer__social-link:hover,.site-footer__social-link:focus{color:#fff;text-decoration:none;filter:brightness(.96)}@media (max-width:980px){.site-header__inner{min-height:72px}.site-nav-toggle{display:block}.site-navigation{position:absolute;top:100%;right:16px;left:16px;display:none;max-height:min(72vh, calc(100vh - 120px));overflow-y:auto;overscroll-behavior:contain;-webkit-overflow-scrolling:touch;padding:10px;background:#fff;border:1px solid var(--jc-color-border);box-shadow:0 18px 32px rgba(0,0,0,.1)}.site-navigation.is-open{display:block}.primary-menu{display:block}.primary-menu a{padding:12px 10px;letter-spacing:1px}.primary-menu .sub-menu{position:static;display:block;max-height:0;overflow:hidden;padding-left:16px;border:0;box-shadow:none;opacity:0;visibility:hidden;transform:translateY(-6px);transition:max-height 0.32s ease,opacity 0.24s ease,transform 0.24s ease,visibility 0s linear 0.32s}.primary-menu .menu-item-has-children.is-submenu-open>.sub-menu{opacity:1;visibility:visible;transform:translateY(0);transition:max-height 0.32s ease,opacity 0.22s ease,transform 0.22s ease,visibility 0s linear}.primary-menu .menu-item-has-children.is-submenu-open>a .icon-angle-down{transform:rotate(225deg) translate(-.08em,-.08em)}@media (prefers-reduced-motion:reduce){.primary-menu .sub-menu{transition:none}}.page-shell--with-sidebar,.location-card{grid-template-columns:1fr}.site-sidebar{padding-left:0;border-left:0}.site-footer__grid{grid-template-columns:1fr;align-items:start}.site-footer__map iframe{min-height:220px}.home-cta-grid{grid-template-columns:repeat(2,minmax(0,1fr))}.home-news-grid{grid-template-columns:1fr}}@media (max-width:680px){.site-topbar__inner{flex-wrap:wrap;justify-content:center;gap:8px 22px;width:min(100% - 24px, 1280px);padding:6px 0}.site-topbar-search{order:2;flex:1 1 100%;max-width:320px}.site-topbar-search__field{width:100%}.site-branding img{max-width:200px}.page-shell,.page-hero__inner{width:min(100% - 24px, var(--jc-width-content))}.page-shell{padding:36px 0}.page-shell--qa{padding-top:24px;padding-bottom:30px}.qa-title-divider,.qa-section-divider{width:min(100% - 24px, var(--jc-width-content))}.qa-section-divider h2{font-size:30px;letter-spacing:3px}.qa-links-grid{grid-template-columns:1fr;gap:10px}.qa-link-panel h2,.qa-apply-content h2{font-size:22px;letter-spacing:1px}.home-section{padding:28px 0 34px}.home-intro{padding:30px 0 0}.home-section__inner{width:min(100% - 24px, var(--jc-width-content))}.home-intro h1,.home-section-heading h2,.home-about-copy h2{font-size:28px}.home-intro p{font-size:19px;line-height:1.5;letter-spacing:0}.home-cta-grid,.home-news-grid,.home-news-card{grid-template-columns:1fr}.home-cta-card{grid-template-rows:minmax(260px,auto) auto}.home-cta-card__image{min-height:260px}.home-cta-card__overlay{height:260px}.home-cta-card__title{min-height:62px;padding:20px 0}.home-news-card__image{height:auto}.home-news-card__image img{height:auto;aspect-ratio:16 / 9}.home-about-copy{padding:50px 0;background-attachment:scroll;background-position:top center}.home-about-copy__content{font-size:16px;line-height:1.6}.home-about-copy__content a{font-size:1.55em}.news-archive-banner{min-height:120px;background-image:linear-gradient(rgba(0,0,0,.3),rgba(0,0,0,.3)),url(https://www.4545.com.tw/wp-content/uploads/2023/03/page_bannerm.jpg)}.page-top-banner{min-height:120px;background-attachment:scroll}.archive-title-divider h1{gap:10px;font-size:30px;letter-spacing:0}.entry-toc{padding:18px 16px}.entry-toc__header{display:block}.entry-toc__title{margin-top:2px!important;font-size:20px!important}.entry-toc__list{grid-template-columns:1fr;gap:6px}.search-result-item{padding:18px 16px}.search-result-item__title{font-size:21px}.search-results-form{display:grid}.post-card,.link-directory__list,.sibling-page-nav,.bookkeepingtax-service-list,.form-download-nav,.news-post-grid{grid-template-columns:1fr}.bookkeepingtax-content{gap:28px}.bookkeepingtax-service-list{grid-template-rows:none;grid-auto-flow:row}.bookkeepingtax-section__heading{align-items:flex-start;margin-bottom:14px}.bookkeepingtax-section__heading h2{font-size:22px}.changeinside-company-section__heading{align-items:flex-start;margin-bottom:16px}.changeinside-company-section__heading h2{font-size:22px;line-height:1.2;letter-spacing:3px}.quality-title-divider{margin-top:30px}.page-shell--quality{padding-top:30px}.quality-page{gap:28px}.quality-intro h2{font-size:24px}.quality-service-lists{grid-template-columns:1fr;gap:0}.quality-service-lists ul+ul{margin-top:0!important;padding-top:0!important;border-top-left-radius:0;border-top-right-radius:0}.quality-system__heading{align-items:flex-start}.quality-system__heading h2{font-size:22px;line-height:1.2;letter-spacing:3px}.bookkeepingtax-table-wrap table{min-width:640px}.tax-book-card{grid-template-columns:1fr;gap:22px;padding-bottom:34px}.tax-book-card__media{align-self:center;min-height:0}.tax-book-card__media img{width:auto;height:auto;min-height:0;max-height:360px}.tax-book-card h2{font-size:24px}.tax-book-card__price{font-size:22px}.teams-page-title-divider{margin-top:30px}.teams-page-shell{width:min(100% - 24px, var(--jc-width-content));padding:30px 0 48px}.teams-layout-section,.teams-layout-section--text-image,.teams-layout-section--image-text,.teams-layout-section--promise,.teams-layout-section--consult{grid-template-columns:1fr;gap:22px;margin-bottom:42px}.teams-layout-section__content h2,.teams-section-heading h2{font-size:24px}.teams-layout-section__media{order:2}.teams-layout-section__content{order:1}.teams-layout-section__media img{max-width:min(100%, 360px)}.teams-table-wrap table{min-width:760px}.sibling-page-nav__item--next{text-align:left}.jc4545-floating-menu{right:6px;top:auto;bottom:78px;transform:none}.jc4545-floating-menu__nav{gap:5px}.jc4545-floating-menu__link{width:42px;height:42px;opacity:.9}.jc4545-floating-menu__link:hover,.jc4545-floating-menu__link:focus{opacity:1;transform:translateX(-3px)}.jc4545-floating-menu__image{width:38px;height:38px}.back-to-top{right:14px;bottom:14px;width:44px;height:44px}.back-to-top__icon{font-size:24px}.site-footer__bottom-inner{display:grid;gap:14px;padding:16px 0}.site-footer__legal{display:grid;gap:6px}}