.cd-main-content {background: #f6f8f7;}/*menu*/ 
.RWDmenu_plus04 .header {background: transparent;transition:0.5s ease;border-bottom:0px;}.RWDmenu_plus04 .logo {width: 285px;margin-top: 20px;transition:0.5s ease;}.RWDmenu_plus04 .site-nav .menu>li>a {color: #333;font-weight: 600;letter-spacing: 2px;transition:0.5s ease;}.RWDmenu_plus04 .features .cart-btn, .RWDmenu_plus04 .features .querycar-btn, .RWDmenu_plus04 .features .share-group a, .RWDmenu_plus04 .features i, .RWDmenu_plus04 .lang-select {color: #fff;}.RWDmenu_plus04 .site-nav .menu>li.active>a,.RWDmenu_plus04 .site-nav .menu>li>a:hover{background:transparent!important;color:#1d2a54!important}.header.is-up {background: #1d2a54;transition:0.5s ease;}.RWDmenu_plus04 .header.is-up .site-nav .menu>li>a {color: #fff;transition:0.5s ease;}.header.is-up .logo {margin-top:25px;transition:0.5s ease;width: 250px;}.header.is-up .logo img {filter: contrast(0)brightness(2);transition:0.5s ease;}.RWDmenu_plus04 .header.is-up .site-nav .menu>li>a:hover {background: rgba(255, 255, 255, 0.1);}.RWDmenu_plus04 a:hover {    text-decoration: none;    color: #eee;}.RWDmenu_plus04 .features .edit {margin-top: 14px;float: right;}.menu-call {display: inline-block;}.menu-line {display: inline-block;margin-left: 15px;}.menu-call img {width: 30px;margin-right: 8px;filter: contrast(0)brightness(2);}.menu-line img {width: 30px;margin-right: 8px;filter: contrast(0)brightness(2);}.menu-call a {color: #fff;display: block;padding: 8px 15px;font-size: 14px;letter-spacing: 2px;border-radius: 30px;font-weight: 600; background: #1d2a54;position: relative;}.menu-line a {color: #fff;display: block;padding: 8px 15px;font-size: 14px;letter-spacing: 2px;border-radius: 30px;font-weight: 600;background: #1d2a54;}.RWDmenu_plus04 .features .search-btn {margin-left: 16px;}.RWDmenu_plus04 .site-nav .menu ul li a:hover {text-decoration:none;}.RWDmenu_plus04 .header.is-up .site-nav .menu li.has-child>a:after {border: 1px solid #fff;border-width: 1px 1px 0 0;}.header.is-up .menu-call a {background: #525c7d;box-shadow: 1px 1px 5px #12204e;}.header.is-up .menu-line a {background: #525c7d;box-shadow: 1px 1px 5px #12204e;}/*.menu-call a:after {content: "0955974778";position: absolute;left: 52px;opacity:0;transition:0.5s ease;bottom:0px;color:#fff;letter-spacing:1px;}.menu-call a:hover:after {opacity:1;color:#fff;bottom:11px;}.menu-call a:hover {color: transparent;}*//*模組*/ 
.service_block {padding: 90px 0px 0px;position: relative;background: linear-gradient(to bottom,transparent 85%,#eee 85%,#eee 100%);}.news_block {padding: 90px 0px 120px;position: relative;background: #eee;}/*標題*/h1.main-title {font-size: 36px !IMPORTANT;font-weight: 600 !important;letter-spacing: 5px;line-height: 2;}h2.sub-title {font-weight: 600 !IMPORTANT;letter-spacing: 2px;color: #333 !IMPORTANT;font-size: 17px !important;line-height: 2;}.section-line {display: none !important;}/*banner*/ 
.RWDbanner_plus01 .slick-caption.txt-left .container {width: 80%;padding:0px !important;}.RWDbanner_plus01 .slick-caption {top: 40%;letter-spacing:5px;}.RWDbanner_plus01 .slick-caption .txt2 {border-bottom: 1px solid #ccc;width: 470px;padding-bottom:5px;}.RWDbanner_plus01.style-control.control-left .control-box {border: 0px;}.RWDbanner_plus01 .logo img {width: 96%;}.RWDbanner_plus01.style-control .control-box {z-index: 98;}/*快速服務*/ 
.RWDService001 i {width: 65px;margin: 0 auto;}.boxFeature-2 h2 {margin: 20px 0px 0px;text-align: center;font-size: 18px;font-weight: 600;letter-spacing: 2px;line-height: 1.5;}.service_block .col-md-3 {background: url(archive/image/customization/dot-grid.png);padding: 60px 30px 50px;box-shadow: 1px 1px 4px #ccc;}.boxFeature-2 p {display:none;}.service_block a:hover img {transform: translateY(-10px);}.service_block a img {transition:0.5s ease;}/*法律新知*/ 
.RWDnews003 .box-icon p {overflow: hidden;text-overflow: ellipsis;display: -webkit-box;-webkit-line-clamp: 3;-webkit-box-orient: vertical;color: #444;font-weight: 400;padding: 0 15px;}.RWDnews003 .box-icon.box-icon-side {letter-spacing: 2px;line-height: 2;font-size: 15px;margin:0px;padding-left: 0px;background: #eee;}.RWDnews003 .box-icon a.box-icon-title >h2 {background: #fff;text-align: center;color:#333;margin-bottom: 25px;margin-top:0px;box-shadow: 1px 1px 2px #ccc;}.RWDnews003 .box-icon a.box-icon-title:hover>h2 {color: #1d2a54;}.RWDnews003 .box-icon a.box-icon-more:hover, section.dark .box-icon a.box-icon-more:hover {color: #1d2a54;}.news_block::before {background: url(archive/image/customization/0224-deco.png);width: 500px;height: 464px;display: block;position: absolute;left: 0px;content: "";background-size: contain;bottom: 0px;}.RWDnews003 .box-icon a.box-icon-more {letter-spacing: 1px;transition:0.5s ease;}.RWDnews003 .box-icon a.box-icon-more:hover {letter-spacing: 2px;}.RWDnews003 .box-icon a.box-icon-more {padding: 0 15px;}/*footer*/footer.footer {background: #1d2a54;border-top: 0px;padding:80px 0px 70px;color:#fff;letter-spacing: 2px;line-height: 2;font-size:14px;}footer.footer a {color:#fff;}footer.footer a:hover {color:#eee;}.right-box a {font-size: 24px;letter-spacing: 1px;line-height: 1.8;}.wed_block {font-size: 13px;color: #ccc;letter-spacing: 1px;padding:5px 0px;background: #1a2444;line-height: 2;}.right-box {padding-left: 0px;}.copyright_desc, .copyright_desc a, .copyright_desc a:hover {color: #ccc !important;}.top-block {display: flex;align-items: flex-end;}footer.footer h4 {font-weight: 600;font-size: 20px;letter-spacing: 2px;line-height:1.5;border-bottom: 1px solid #39456b;padding-bottom:20px;}
/*內頁 start*/

a:focus, a:hover {color: #1d2a54;text-decoration: none;}input, select, textarea {font-family: 'Noto Sans TC', sans-serif;letter-spacing: 1px;font-size: 14px;}.RWDmenu_plus04 .lang-select-label:hover:after, .RWDmenu_plus04 .site-nav .menu>li.active>a:after, .RWDmenu_plus04 .site-nav .menu>li.dropdown>a:hover:after, .RWDmenu_plus04 .site-nav .menu>li.has-child>a:hover:after, .RWDmenu_plus04 .site-nav .menu>li.is-active>a:after {border-color: #666;}.page_wrapper_bg .collapsing_header .main {top: 0px !important;background: #eee;}.page_wrapper_bg .banner_block {z-index: -1;position: relative;box-shadow: 4px 2px 5px #9a9a9a;}.page_wrapper_bg .call_to_action {margin-top: -90px;width: 95%;background: #f6f8f7;padding-bottom:100px;position:relative;}.page_wrapper_bg .hgroup {margin-top: -220px;margin-bottom: 130px;}.page_wrapper_bg .call_to_action::before {content: "";width: 600px;height: 2px;background: #b5b5b5;display: block; top: -1px;position: absolute;}/*共同文字*/ 
.page_wrapper_bg .pagecontent {font-size:15px;letter-spacing:2px;line-height:2;color:#444;font-family: 'Noto Sans TC', sans-serif;}.page_wrapper_bg .pagecontent  h4::before {content: "";width: 5px;height: 5px;border-radius: 50%;background: #1d2a54;display: inline-block;vertical-align: middle;margin-right: 13px;margin-left: 4px;position: relative;top: -2px;}.page_wrapper_bg .pagecontent  h4::after {content: "";width: 13px;height: 13px;border-radius: 50%;border: 1px solid #1d2a54;display: inline-block;position: absolute;left: 0px;top: 15px;}.page_wrapper_bg .pagecontent  h4 {font-size: 21px;font-weight: 600;line-height: 2;color: #222;position: relative;margin-bottom:15px;letter-spacing:3px;margin-top:0px;}.page_wrapper_bg .pagecontent ol {padding-left: 25px;}.page_wrapper_bg .pagecontent h5 {font-size: 17px;color: #222;margin: 0px;line-height: 2;margin-bottom:5px;}.page_wrapper_bg .pagecontent h8 {font-family: "arial";margin-right: 5px;font-weight: 600;color: #444;}/*標題*/ 
.hgroup .container {border-bottom: 0px;padding:0px !important;}.hgroup h1 {font-size: 36px;font-weight: 600;letter-spacing: 5px;line-height: 1.5;color:#222;margin-bottom: 15px;}.hgroup .breadcrumb {background: transparent;border: 0px;position: relative;float: none !important;bottom: 0px;padding: 0;letter-spacing: 1px; font-weight: 600;font-size: 13px;}.hgroup .breadcrumb a:hover {color:#1d2a54;}/*----------快速服務----------*//*公司行號*/ 
.num01-left {padding-right: 45px;}.num01-right {padding-left: 45px;border-left: 1px dashed #ddd;}.num-brn {float: right;margin-top:25px;}.num-brn a {background: #fff;line-height: 2;color: #444;border-radius: 25px;padding: 4px 25px;transition: 0.5s ease;border: 1px solid #eee;display:block;}.num-brn a:hover {box-shadow: 1px 1px 3px #afbdb6;}.num-brn a .icon {position: relative;left: 2px;transition: 0.5s ease;font-size: 17px;top: 1px;color: #666;}.num-brn a:hover .icon {left: 10px;color: #444;}.num01-box {margin-top: 80px;}.box-child {clip-path: polygon(88% 0%, 100% 12%, 100% 88%, 88% 100%, 0 100%, 0 0);-webkit-clip-path: polygon(88% 0%, 100% 12%, 100% 88%, 88% 100%, 0 100%, 0 0);background: #fff;min-height: 293px;padding: 30px 35px 20px;border-left: 1px solid #eee;}.box-child:nth-child(1) {border-left: 0px;}.box-child:last-child {clip-path: polygon(100% 0%, 100% 100%, 100% 100%, 100% 100%, 0 100%, 0 0);-webkit-clip-path: polygon(100% 0%, 100% 100%, 100% 100%, 100% 100%, 0 100%, 0 0);padding-right:30px;}.page_wrapper_bg .box-child h3 {font-weight: 600;text-align: right;margin: 0px;font-size: 32px;color: #dbdcdc;position: absolute;top: 31%;right: 35px;background: #fff;}.box-child span {font-weight: 600;color: #596794;font-size:14px;}.page_wrapper_bg .box-child h5 {font-size: 20px;font-weight: 600;color: #222;letter-spacing: 2px;margin: 5px 0px 30px;border-bottom: 1px solid #eee;padding-bottom: 25px;line-height:1;}.num01-box h4 {border-bottom: 0px !important;margin-bottom: 30px !important;}/*記帳*/ 
.id27 .tax-list {margin-bottom:50px;}.tax-list {margin-bottom:90px;}.tax-list .row {background: #fff;padding: 40px 60px 55px 50px;margin: 0;box-shadow: 1px 1px 4px #ccc;}.tax-list ul {padding-left: 20px;}.tax-list li {border-bottom: 1px solid #eee;padding: 15px 0px;color:#666;font-size: 15px;line-height:1.8;}.page_wrapper_bg .tax-list h4 {margin-top: 0px;border-bottom: 0px;margin-bottom: 45px;}.list-left {padding-right: 30px;}.list-right {padding-left: 30px;}.page_wrapper_bg .table-title h4 {margin-top: 0px;margin-bottom: 5px;}.table-title {float: left;border-top: 2px solid #ddd;border-bottom: 2px solid #ddd;padding: 30px 0px;width: 20%;}.tax-table table {width: calc(80% - 60px);float: right;}.tax-table tr:nth-child(14) > td {font-weight: normal;padding: 34px 25px 15px;}/*所得*/ 
.top-title {text-align: center;padding: 45px 0px;margin-bottom:45px;font-size:17px;box-shadow: 1px 1px 4px #ccc;background: #fff;}.title-width {display: inline-block;text-align: left;}.page_wrapper_bg .top-title h3 {font-size: 26px;line-height: 1.5;margin-bottom: 0px;}.page_wrapper_bg .top-title h3 span {color: #aaa;margin: 0px 8px; font-size: 20px;position: relative;top: -1px;}.row .receive-child {width: calc(100% - 30px);min-height:auto;margin: 30px 15px 0px;}.receive-area .receive-child {width: calc(50% - 30px) !important;margin: 30px 15px 0px;min-height: 277px !important;}.receive-child {border: double #eee;padding: 0;margin-top:30px;}.receive-child h5 {background: #d4d4d480;text-align: center;padding: 6px 0;}.child-text {padding: 30px 40px 40px;}.tax-area {margin: 90px -15px 0px;}.tax-right {padding: 0px;margin-top: -35px;padding-left: 35px;padding-right:15px;}.tax-left li {border-bottom: 1px solid #eee;padding: 15px 0px;color:#666;font-size: 15px;line-height:1.8;}.bottom-child {border-right: 1px solid #eaeaea;min-height: 440px;padding: 0px 30px;}.tax-bottom {border-top: 1px solid #eaeaea;margin-top: 45px;padding-top: 45px;}.row:nth-child(4) > .bottom-child {min-height: auto;}/*變更登記*/ 
.change-table {margin-top: 30px;}.change-table tr:nth-child(odd) > td {background: #525c7d;color:#fff;padding: 15px 25px;}.change-table td:nth-child(1) {font-weight: normal;color:#444;}.change-table td {padding: 25px 25px 15px;}/*特許行業*/ 
.special-top {padding: 50px 60px 110px;margin-bottom: 60px;box-shadow: 1px 1px 4px #ccc;background: #fff;}.special-top li {border-bottom: 1px solid #eee;padding: 15px 0px;color:#666;font-size: 15px;line-height:1.8;}.special-area h4 {text-align: center;margin-bottom: 60px !important;}.page_wrapper_bg .special-area h4::after {left: calc(42% - 2px);}.special-child {padding: 0px 30px;border-right: 1px solid #dedede;}.special-child:last-child {border-right:0px;}.page_wrapper_bg .tabs .content {border: 0px;padding: 0px;margin-top: 60px;}.page_wrapper_bg .tabs .content ul {padding-left: 20px;}.tap-child {border-right: 1px solid #dedede;min-height: 416px;padding:0 30px;}.page_wrapper_bg .special-area h4::after, .page_wrapper_bg .special-area h4::before {display:none;}.page_wrapper_bg .tabs h4::after, .page_wrapper_bg .tabs h4::before {display:none;}.page_wrapper_bg .tabs h4 {font-size: 19px !important;}.special-area {margin-bottom: 50px;}/*頁籤*/ 
.tabs nav ul {margin: 0 -15px;}.tabs {margin-top: 60px;}.tabs nav ul {width: 100%;}.tabs nav ul li {width: calc(100% / 3 - 30px);margin: 0px 15px;display: inline-block;float: left;}.tabs nav li.tab-current a {border: 0px;}.tabs nav li.tab-current a::before {display:none;}.page_wrapper_bg .tabs nav a { background: #525c7d; /*box-shadow: 1px 1px 5px #12204e; */color: #fff; display: block; padding: 8px 15px; border-radius: 30px;text-align: center;border: 0;line-height: 32px;}.page_wrapper_bg .tabs nav a::after { height: 0;}.page_wrapper_bg .tabs nav a:hover { color: #ffffff; background: #1d2a54;}.page_wrapper_bg .tabs nav li.tab-current a { background: #1d2a54; border: 0; color: #fff;}.page_wrapper_bg .tabs nav a:hover::after, .page_wrapper_bg .tabs nav li.tab-current a::after { background: transparent; opacity: 1;}.page_wrapper_bg .tabs nav a::after, .page_wrapper_bg .tabs nav a::after { height: 15px; width: 15px; left: 50%; bottom: -15px; margin-left: -15px; border-top: 15px solid #1d2a54; border-left: 15px solid transparent; border-right: 15px solid transparent; opacity: 0; transition: 0.5s ease;}/*.page_wrapper_bg .tabs nav a {color: #666;font-weight: normal;letter-spacing: 3px;font-size: 19px;padding: 10px 0px;line-height: 2;height: auto; position: relative;background: transparent;border:0px;border-bottom: 2px solid #ddd;transition:0.5s ease;}.page_wrapper_bg .tabs nav a::after {    content: ">";    display: inline-block;    position: relative;    font-size: 20px;    top: 13px;    float: right;    color: #4f619c;    font-family: monospace;    padding-right: 0;    transition: 0.5s ease;    background: transparent !important;    font-weight: 600;    writing-mode: vertical-lr;    -webkit-writing-mode: vertical-lr;}*/ 
.page_wrapper_bg .tabs nav a:hover::after {padding-right: 0px;color:#444;}.page_wrapper_bg .tabs nav ul {background: #fff;padding: 30px 30px 40px;}/*.page_wrapper_bg .tabs nav li.tab-current a {border-bottom: 2px solid #ccc;color:#222;}*/ 
.page_wrapper_bg .tabs nav li.tab-current a span::before {opacity:1;}/*.page_wrapper_bg .tabs nav a span::before {content: "";width: 6px;height: 6px;border-radius: 50%;background: #1d2a54;display: inline-block;vertical-align: middle;margin-right: 15px;margin-left: 4px;position: relative;top: -2px;z-index: 1;opacity: 0;transition:0.5s ease;}.page_wrapper_bg .tabs nav a span::after {content: "";width: 14px;height: 14px;border-radius: 50%;background: #e0e0e0;display: inline-block;position: absolute;left: 0px;top: 23px;}.page_wrapper_bg .tabs nav a:hover span::before {opacity:1;}*//*營業*/ 
.store-top {padding: 50px 60px 60px;margin-bottom: 60px;box-shadow: 1px 1px 1px #eee;background: #fff;}.store-top li {border-bottom: 1px solid #eee;padding: 15px 0px;color:#666;font-size: 15px;line-height:1.8;}.store-table td:nth-child(1) {background: transparent !important;font-weight: normal;}.store-table tr:nth-child(1) > td {background: #525c7d !important;}.store-table ul {padding-left:20px;}.store-table {margin-bottom: 60px;}.store-bottom li {border-bottom: 1px solid #eaeaea;padding: 15px 0px;color: #666;font-size: 15px;line-height: 1.8;}/*娛樂稅*/ 
.enter-title {padding: 50px 60px 60px;margin-bottom: 60px;box-shadow: 1px 1px 4px #ccc;background: #fff;}.enter-title li {border-bottom: 1px solid #eee;padding: 15px 0px;color: #666;font-size: 15px;line-height: 1.8;}.enter-list {padding: 30px 40px 55px 45px;margin: 0px 0px 60px;border: double #eaeaea;}.enter-list ul {padding-left: 20px;}.enter-list li {border-bottom: 1px solid #eee;padding: 15px 0px;color: #666;font-size: 15px;line-height: 1.8;}.enter-bottom ul {padding-left: 20px;}.enter-bottom li {border-bottom: 1px solid #eaeaea;padding: 15px 0px;color: #666;font-size: 15px;line-height: 1.8;}.enter-bottom {margin-top: 10px;}.id35 .tabs nav ul li {width: calc(100% / 2 - 30px);}.id27 .tabs nav ul li {width: calc(100% / 2 - 30px);}.QA-table td {padding: 15px;border: 0px;color:#555;}.QA-table tr:nth-child(1) > td {background: transparent;color: #444;font-weight: normal;}.QA-table tr:nth-child(1) > td:nth-child(1) {font-weight: 600;background: transparent;}.QA-table tr:nth-child(even) {background: transparent;}.QA-table tr:nth-child(odd) {background: transparent;border-bottom: 1px dashed #ddd;}.QA-table tr {background: transparent;}.QA-table td:nth-child(1) {background: transparent;font-size:21px;line-height: 1.6;}.QA-table tr:nth-child(odd) > td:nth-child(2) {font-size: 17px;color: #222;}.QA-table tr:nth-child(even) > td {padding-bottom: 25px;}/*表格樣式*/tr {background: #fff;}tr:nth-child(1) > td {background: #525c7d;color: #fff;font-weight:600;}tr:nth-child(even) {background: #eee;}td {padding: 10px 15px;border: 1px solid #e0e0e0;font-size: 15px;vertical-align: top;}td:nth-child(1) {font-weight: 600;background: #eee;}/*報價*/ 
.price-table {display: inline-block;margin: 0 auto;text-align: left;}.price-outter {text-align: center;}.price-table tr:last-child > td {font-weight: normal;padding: 34px 25px 15px;font-size:14px;}.page_wrapper_bg .layoutlist_7 .litem {background: #fff;box-shadow: 1px 1px 4px #ccc;width: calc(100% / 3 - 30px);margin: 44px 15px 0px;float: left;padding: 0;transition:0.5s ease;}.page_wrapper_bg .layoutlist_7 .subject {padding: 0 20px;margin-top:20px;margin-bottom:20px;}.page_wrapper_bg .layoutlist_7 .subject, .page_wrapper_bg .layoutlist_7 .subject a {font-size: 19px;transition:0.5s ease;}.page_wrapper_bg .layoutlist_7 .subject, .page_wrapper_bg .layoutlist_7 .subject a {color: #222;transition:0.5s ease;}.page_wrapper_bg .layoutlist_7 .litem:hover .subject a {color: #1d2a54;}.page_wrapper_bg .layoutlist_7 .cdate {display:none;}.page_wrapper_bg .layoutlist_7 .litem:hover {margin-top: 35px;}/*按鈕*/ 
.page_wrapper_bg .btn_back {padding: 0px;float: right;margin-top: 30px;}.page_wrapper_bg .btn_back a {border-bottom: 1px solid #ddd;padding: 8px 25px;color: #444;transition: 0.5s ease;}.page_wrapper_bg .btn_back a:hover {border-bottom: 1px solid #bbb;}.page_wrapper_bg .btn_back a::before {content: "";border-style: solid;border-width: 5px 5px 5px 0;border-color: transparent #666 transparent transparent;display: inline-block;left: -12px;position: relative;transition: 0.5s ease;}.page_wrapper_bg .btn_back a:hover::before {left: -20px;}.btn.active, .btn:active {box-shadow:none;}.new-form .new-width .currectsend_btn {background: transparent;}.page_wrapper_bg .ebtn a {border-bottom: 1px solid #ddd;padding: 8px 25px;color: #444;transition: 0.5s ease;}.page_wrapper_bg .ebtn a:hover {border-bottom: 1px solid #bbb;}.page_wrapper_bg .ebtn a::after {content: "";border-style: solid;border-width: 5px 0px 5px 5px;border-color: transparent  transparent transparent #666;display: inline-block;right: -12px;position: relative;transition: 0.5s ease;}.page_wrapper_bg .ebtn a:hover::after {right: -20px;}.price-outter .num-brn {float: none;margin-top: 35px;width: 400px;margin: 25px auto 0px;text-align: center;}.price-outter .num-brn a {background: #eee;border: 1px solid #e0e0e0;}.download_container .btn {background: #ddd;border-radius: 0px;}.page_wrapper_bg .dd-selected {background: #fff;padding-right: 33px;}.download_container {padding:0px 15px;}/*側選單*/#sidebar .products-nav>ul> li.active>ul { display: block;}.xrow {width: 100%;height: 100%; position: relative;display: inline-block;}.m2018 .products-nav .nav-title {font-size: 18px;padding:0px;letter-spacing: 3px;font-weight: 600;color: #222;background: transparent;margin-bottom:20px;}#sidebar .products-nav ul {background: #fff;box-shadow: 1px 1px 4px #ccc;letter-spacing:2px;}#sidebar .products-nav ul ul {box-shadow: none;background: transparent;}.m2018 .products-nav .nav-title::before {content: "";width: 5px;height: 5px;border-radius: 50%;background: #1d2a54;display: inline-block;vertical-align: middle;margin-right: 13px;margin-left: 4px;position: relative;top: -2px;}.m2018 .products-nav .nav-title::after {content: "";width: 13px;height: 13px;border-radius: 50%;border: 1px solid #1d2a54;display: inline-block;position: absolute;left: 0px;top: 6px;}.page_wrapper_bg .products-nav>ul>li {border-bottom: 1px dashed #ddd;padding: 10px 15px; margin-bottom: 0px;transition: 0.4s;}.page_wrapper_bg .products-nav>ul> li.active > a, .page_wrapper_bg .products-nav>ul>li:hover > a{color: #333;font-weight: 600;transition: 0.4s;}.m2018 .products-nav>ul>li>a {color: #888;transition: 0.4s;font-size: 16px;padding: 5px 0px;font-weight:600;}.m2018 .products-nav ul li>ul>li.active>a, .m2018 .products-nav ul li>ul>li:hover>a, .m2018 .products-nav ul li>ul>li.is-open>a {color: #222;font-weight: 600;}.m2018 .products-nav ul>li>.toggle-submenu { top: 10px;}#sidebar > div > div > ul > li > ul > li:last-child {border-bottom: none;padding:10px 0px 0px;}#sidebar > div > div > ul > li > ul > li { border-top: 1px solid #ddd; padding: 10px 0 5px;margin-top:5px;}li.has-child.is-open {background: #eee;}li.has-child.is-open .has-child {padding: 10px 0px 0px;background: transparent;}/*檔案下載*/ 
.download.layoutlist_2 {margin-top: 44px;}.download .list_table tr {background: transparent;}.download .list_table tr.odd {background: transparent;}.download .list_table td.list_no {background: transparent;font-weight:normal;}.download .search_input {background: transparent;color:#646566;}.page_wrapper_bg .dd-selected {font-size: 14px;}.page_wrapper_bg .cate_list .col-md-4 {box-shadow: 1px 1px 4px #ccc;width: calc(100% / 3 - 30px);margin: 44px 15px 0px;float: left;padding: 0;transition: 0.5s ease;position: relative;top:0px;}.page_wrapper_bg .cate_list .subject {margin: 15px 0px 10px;}.page_wrapper_bg .cate_list .subject a {color: #222;font-size: 16px;transition: 0.5s ease;}.page_wrapper_bg .cate_list .col-md-4:hover {top: -5px;position: relative;}.page_wrapper_bg .cate_list .col-md-4:hover .subject a {color: #1d2a54;}.page_wrapper_bg .dd-option {color: #444;font-weight: normal;font-size: 14px;background: #f6f8f7;}.column.subject a {font-size: 15px;color: #222;transition:0.5s ease;}.column.subject a:hover {color: #1d2a54;}/*聯絡我們*/ 
.new-form .formdesc a span {color: #333;font-size: 24px;}.new-form .formdesc a:hover span {color: #1d2a54;}.new-form .formdesc span {margin:0px 5px;position:relative;top:1px;}.page_wrapper_bg .new-form .formdesc h4::after , .page_wrapper_bg .new-form .formdesc h4::before {display:none;}.con_map {margin-top: 30px;}.new-form .formdesc {padding-right: 30px;}.customized_columns {padding-left: 30px;}textarea.form-control {height: 165px;}/*表單*/ 
.new-form .new-width .control-label {text-align: center !important;font-weight: normal;color: #444;}.customized_columns ._input, .customized_columns select {border-radius: 0px;box-shadow: initial;background: transparent;border: 1px solid #ddd;}.formdesc a {color:#333;transition:0.5s ease;}.formdesc a:hover {color:#1d2a54;}.customized_columns ._input:hover, .customized_columns select:hover {border: 1px solid #b6b6b6;}/*footer*/ 
.page_wrapper_bg .footer {margin-top: 0px;}.page_wrapper_bg .footer h4 {margin-bottom:20px;}

/*內頁 end*/
/*小螢幕 start*/

@media (max-width:1500px){.RWDbanner_plus01 .logo img {width: 86%;margin-bottom:25px;}.txt1 span {font-size: 32px !important;}/*----------內頁---------*/ 
.page_wrapper_bg .call_to_action {margin-top: -60px;}.page_wrapper_bg .hgroup {margin-top: -190px;margin-bottom: 80px;}}@media (max-width:1350px){.RWDbanner_plus01 .logo img {width: 40%;margin-bottom: 17px;}}@media (max-width:1300px){.page_wrapper_bg .call_to_action {margin-top: 0px;width:97%;padding-right: 30px;}.page_wrapper_bg .call_to_action::before {width: 450px;}}@media (max-width:1200px){#RWDfullscreen02 .row {margin: 0;}#RWDfullscreen02 .container {padding: 0 30px;}.section-subject {margin-bottom: 50px !important;}.RWDmenu_plus04 .header {padding: 0 15px;}.RWDmenu_plus04 .logo {width: 230px;margin-top: 20px;}.header.is-up .logo {margin-top: 24px;width: 210px;}.menu-call img {width: 25px;}.menu-line img {width: 25px;}.menu-call a {font-size: 13px;}.menu-line a {font-size: 13px;}.menu-line {margin-left: 8px;}.RWDmenu_plus04 #mobile-menu .menu>li>a {color: #333;font-weight: 600;letter-spacing: 2px;}.RWDmenu_plus04 #mobile-menu .menu>li>ul>li>a {color: #333;font-weight: 600;letter-spacing: 2px;font-size: 15px;border-bottom: 1px dashed #ddd;}.page_wrapper_bg .call_to_action {padding-right: 0px;}.page_wrapper_bg .footer .container {padding: 0 30px;}.page_wrapper_bg .footer .row {margin:0px;}.page_wrapper_bg .wed_block .container {padding: 0 30px;}.page_subject {padding: 0 30px;}}@media (max-width:1150px){.RWDmenu_plus04 .site-nav .menu>li>a {letter-spacing: 1px;padding: 25px 10px;}}

/*小螢幕 end*/
/*Pad橫向 start*/
@media (max-width:1024px){
.RWDfakeloader img {width: 350px;}#RWDfullscreen02 .container {padding: 0 45px;}.RWDbanner_plus01 .slick-caption.txt-left .container {width: 85%;}.RWDbanner_plus01.style-control.control-left .control-box {left: 7%;}.RWDmenu_plus04 .ml-stack-nav-toggle:hover {color: #eee;}.RWDmenu_plus04 .ml-stack-nav-toggle {color: #Fff;font-size: 14px;font-weight: 600;letter-spacing: 1px;}.ml-stack-nav-toggle__line {background: #fff;}.RWDmenu_plus04 .features:after {background: #fff;height: 26%;top: 37%;}.RWDmenu_plus04 .features {padding-right: 15px;}.ml-stack-nav-toggle {padding: 24px 50px 24px 15px;}.RWDmenu_plus04 .features .edit {display: block;margin-top: 16px;}/*.menu-call a {color: transparent;}.menu-call a:after {opacity:1;bottom:8px;}*//*banner*/ 
.RWDbanner_plus01 .slick-caption {top: 45%;}/*footer*/footer.footer {padding: 65px 0px 50px;}.wed_block {font-size: 12px;}.bottom_right {padding-right: 0;}/*--------------內頁------------*/ 
.page_wrapper_bg .footer .container {padding: 0 45px;}.page_wrapper_bg .wed_block .container {padding: 0 45px;}.page_wrapper_bg .call_to_action {width: 100%;padding-bottom:80px;box-shadow: -1px 0px 5px #a8a8a8;}.page_wrapper_bg .hidden-sm {display: none!important;}.page_wrapper_bg .visible-sm {display: none!important;}.page_wrapper_bg .pagecontent ol {padding-left: 30px;}/*快速服務*/ 
.page_wrapper_bg .box-child h3 {right: 25px;}.box-child {padding: 30px 25px 20px;}.special-child {min-height: 105px;}.child-text {padding: 30px 30px 35px;}.bottom-child {padding: 0 20px;font-size:14px;}#sidebar.layoutmenu1, #sidebar.layoutmenu3, #sidebar.layoutmenu6 {margin-top: 44px;}
}
/*Pad橫向 end*/
/*800px start*/
@media (max-width: 800px) {
.download .list_table td.list_subject{width:55%}.download .list_table th.list_date {width: 20%!important}.download .list_table th.list_downloadbtn {width: 18%}.download .list_table th.list_no,.download .list_table td.list_no{width:10%}
}
/*800px end*/
/*pad版 start*/
@media (max-width: 768px) {
#RWDfullscreen02 .container {padding: 0 30px;}.page_wrapper_bg .footer .container {padding: 0 30px;}.page_wrapper_bg .wed_block .container {padding: 0 30px;}/*跟隨*/ 
.RWDmenu_plus04 .features .edit {position: fixed;bottom: 0px;width: 100%;float: none;right: 0px;}.menu-call {width: 50%;float: left;border-right:1px solid #f6f8f7;border-top:1px solid #f6f8f7;text-align: center;}.menu-line {width: 50%;margin-left: 0px;border-top:1px solid #f6f8f7;text-align: center;}.menu-line a {border-radius: 0px;padding: 10px 0px;}.menu-call a {border-radius: 0px;padding: 10px 0px;}.menu-call a:after {display: inline-block;position: relative;left: 0px;bottom: 0px;}/*.menu-call a span {display:none;}*//*服務*/ 
.service_block .col-md-3 {width: 25%;padding: 30px 20px;}.boxFeature-2 h2 {font-size: 16px;}/*新知*/ 
.RWDnews003 .col-md-4 {width: calc(100% / 3);float: left;}.news_block {padding: 60px 0px 80px;}.RWDnews003 .box-icon p {padding: 0;}.news_block::before {display:none;}.RWDnews003 .box-icon a.box-icon-more {padding: 0px;}/*footer*/footer.footer {padding: 50px 0px 35px;}.top-block {letter-spacing: 1px;}.wed_block .container {padding: 20px 15px 70px !important;}.bottom_middle {display: inline-block;}.bottom_right {display: inline-block;}.scrollTop002 {bottom: 70px;}/*---------------內頁--------------*/ 
.page_wrapper_bg .pagecontent {padding: 0px !important;}.page_wrapper_bg .call_to_action::before {display:none;}.page_wrapper_bg .call_to_action {padding-bottom: 60px;}.page_subject {padding: 0px 5px;}.hgroup h1 {font-size: 32px;}.page_wrapper_bg .hidden-sm {display: none!important;}.page_wrapper_bg .visible-sm {display: block!important;}/*共同文字*/ 
.page_wrapper_bg .pagecontent h5 {font-size: 16px;}/*公司行號*/ 
.num01-box {margin-top: 50px;}.num01-left {padding-right: 15px;}.num01-right {border-top: 1px dashed #ddd;border-left: 0px;padding-left: 15px;margin-top: 25px;padding-top: 25px;}.box-child {margin-top: 0px;margin-bottom: 25px;}.page_wrapper_bg .box-child h3 {top: 29%;}/*記帳*/ 
.table-title {float: none;width: 100%;border: 0px;padding: 0;margin-bottom: 30px;margin-top:50px;}.tax-table table {width: 100%;float: none;}.tax-list .row {padding: 30px 30px 45px 25px;}.list-left {padding-right: 15px;}.list-right {padding-left: 15px;}.page_wrapper_bg .tax-list {margin-bottom: 50px;}.page_wrapper_bg .tax-list h4 {margin-bottom: 30px;}/*特許*/ 
.special-top {padding: 40px 40px 110px;}.special-child {padding: 0px 25px;}.special-area h4 {margin-bottom: 30px !important;}.special-area {margin-bottom: 0px;}.tap-child {font-size: 14px;padding: 0 15px;letter-spacing: 1px;min-height: 460px;}/*所得*/ 
.id27 .tax-list {margin-bottom: 0px !important;}.receive-area .receive-child {width: 100% !important;min-height: auto !important;margin:30px 0px 0px;}.tax-area {margin: 0px -15px;}.tax-right {padding: 0 15px;margin-top: 25px;}.page_wrapper_bg .top-title h3 {font-size: 21px;}.receive-area {margin: 0;}.store-top {padding:30px 40px 40px;}.enter-title {padding:30px 40px 40px;}.enter-list {padding: 30px 30px 45px 25px;}/*表格超過*/ 
.page_wrapper_bg .change-table {overflow-x: auto;}.page_wrapper_bg .change-table table{width: 1100px;}.phone-info {margin-top: 30px;margin-bottom: 20px;}.phone-info img {margin-right: 8px;}.change-table {margin-top: 0px;}/*聯絡*/ 
.new-form .formdesc {padding-right: 15px;text-align: center;}.customized_columns {padding-left: 15px;}.new-form .new-width .control-label {text-align: left !important;}/*按鈕*/ 
.new-form .new-width .currectsend_btn {float: right;width: 35%;}.download_container {margin-top: 0;}
}
/*pad版 end*/
/*phone版 start*/
@media (max-width: 480px) {
#RWDfullscreen02 .container {padding: 0 30px;}.download .list_table td.list_subject{width:100%}.RWDfakeloader img {width: 280px;}.news_block::before {display:block;}.RWDbanner_plus01 .slick-caption.txt-left .container {width: 90%;}/*menu*/ 
.ml-stack-nav-toggle {width: 28px;padding: 35px 14px;}.RWDmenu_plus04 .logo {width: 210px;}.RWDmenu_plus04 .features {margin-right: 20px;}/*banner*/ 
.RWDbanner_plus01 .slick-caption.txt-left {text-align: left !important;}.RWDbanner_plus01 .slick-caption .txt2 {width: 220px;}.RWDbanner_plus01 .logo img {filter: brightness(2);}.txt1 span {font-size: 24px !important;}/*服務*/ 
.service_block {padding-top: 60px;}h2.sub-title {font-size: 15px !important;}.service_block .col-md-3 {width: 50%;float: left;padding: 30px 15px;}.boxFeature-2 h2 {letter-spacing: 1px;}.RWDService001 i {width: 60px;}/*新知*/ 
.RWDnews003 .col-md-4 {width: 100%;float: none;margin-bottom: 45px;}.news_block::before {width: 100%;height: 240px;background-repeat: no-repeat;}.news_block {padding-bottom: 205px;}.RWDnews003 .box-icon a.box-icon-more {text-align: center;}/*footer*/footer.footer {text-align: center;}.footer .container {padding: 0px !important;}.top-block {display: block;}.wed_block {text-align: center;}.bottom_right {padding-left:0px;}.right-box {padding:0px;}.scrollTop002 {bottom: 140px;right:15px;}.scrollTop002 .ii {font-size: 35px !important;}/*----------------內頁----------------*/ 
.page_wrapper_bg .main .container {padding: 0 15px;}.page_wrapper_bg .visible-xs {display: block !important;}/*標題*/ 
.hgroup h1 {font-size: 30px;letter-spacing: 3px;}.page_wrapper_bg .hgroup {margin-top: -180px;margin-bottom: 60px;}.tab_content ul {padding-left: 20px;}/*快速*/ 
.num-brn {float: none;text-align: center;margin-top: 35px;}.num01-box {margin: 60px 0px 0px;}.page_wrapper_bg .box-child h3 {top: 80px;z-index:1;}.box-child {min-height: auto;}.tax-list .row {padding: 20px 20px 35px;}.enter-list {padding: 20px 20px 35px;}.special-top {padding: 30px 30px 35px;}.list-left {padding: 0;}.list-right {padding: 0;}.store-top {padding:20px 20px 30px;}.enter-title {padding:20px 20px 30px;}.table-title {margin-bottom:0px;}.special-area {margin: 0;}.special-child {padding: 0;min-height: auto;border-bottom: 1px solid #dedede;padding-bottom: 20px;margin-bottom: 20px;border-right: 0px;}.special-area h4 {text-align: left;}.tap-child {min-height: auto;padding-bottom: 20px;margin-bottom: 20px;border-right:0px;}.page_wrapper_bg .top-title h3 {line-height: 1.8;margin-top: 15px;}.page_wrapper_bg .top-title h3 span {display:none;}.child-text {padding: 20px 20px 30px;}.receive-child:last-child {margin-bottom: 30px;}.tax-right {margin-bottom: 35px;}.tax-bottom {margin: 0px;border: 0px;padding: 0px;}.bottom-child {border-right: 0px;border-top: 1px solid #eee;padding: 20px 0px;min-height: auto;}.QA-table td {padding: 15px 10px;}/*服務報價*/ 
.page_wrapper_bg .layoutlist_7 .litem {width: calc(100% - 30px);margin: 44px 15px 0px;padding: 0px;}.price-table td {padding: 10px;}.price-table tr:last-child > td {padding: 25px 10px 15px;}.page_wrapper_bg .cate_list .col-md-4 {width: calc(100% - 30px);margin: 44px 15px 0px;padding: 0px;}/*表格超過*/ 
.page_wrapper_bg .tax-table {overflow-x: auto;}.page_wrapper_bg .tax-table table{width: 650px;}.page_wrapper_bg .store-table {overflow-x: auto;}.page_wrapper_bg .store-table table{width: 680px;}/*頁籤*/ 
.page_wrapper_bg .tabs {margin-top: -60px;}.page_wrapper_bg .tab {padding: 0px;border-top: 0px;border-bottom: 0px;}.page_wrapper_bg .tab_title {border-bottom: 1px solid #eee;padding: 20px 15px;margin-bottom: 0;background: #fff;}.page_wrapper_bg .tab:last-child {border-bottom: 0px;}.page_wrapper_bg .tab_title_nav {top: 17px;}.page_wrapper_bg .tab_title_nav .line01 {width: 15px;height: 2px;}.page_wrapper_bg .tab_title_nav .line02 {width: 15px;height: 2px;}.page_wrapper_bg .tab_content {font-size: 15px;color: #444;letter-spacing: 2px;line-height: 1.8;margin-top:20px;padding:0 15px;}/*按鈕*/ 
.page_wrapper_bg .btn_back {width: 100%;}.page_wrapper_bg .btn_back a {display: block;}.new-form .new-width .currectsend_btn {float: none;width: 100%;}.article3 .num-brn {width: 100%;}/*新知*/ 
.page_wrapper_bg .rwdlayoutlist_6 .subject_title {width: initial;margin-bottom:35px;}.page_wrapper_bg .rwdlayoutlist_6 li {margin: 0px;}.page_wrapper_bg .list_item.row {text-align: center;background: #fff;padding: 30px 20px;margin: 0px;border-bottom: 1px solid #f6f8f7;}.page_wrapper_bg .column.no.ac {background: #eee;margin-bottom: 20px;}.download .list_table tr {display: table-row !important;}.download .list_table td {border: 0px;}.new-form .formdesc a span {display:block !important;}.new-form .formdesc span {display:none;}.dd-container {width: 100% !important;}.page_wrapper_bg .dd-select {width: 100% !important;}.download_container .btn {margin-top: 12px;width: 100%;}.file_area {margin-right: 0px;}.download_container {margin-top: 60px;}.dd-options {width: 100% !important;}
}
/*phone版 end*/
/*iphone5 start*/
@media (max-width: 320px){
#RWDfullscreen02 .container {padding: 0 20px;}.RWDmenu_plus04 .logo {width: 176px;margin-top: 26px;}.header.is-up .logo {width: 170px;}.RWDmenu_plus04 .features {margin-right: 15px;padding-right: 10px;}.boxFeature-2 h2 {font-size: 15px;}.service_block .col-md-3 {padding: 30px 12px;}/*--------內頁--------*/ 
.page_wrapper_bg .main .container {padding: 0 10px;}.page_wrapper_bg .pagecontent {font-size:14px;}.page_wrapper_bg .tab_content {font-size: 14px;}.page_wrapper_bg .hgroup {margin-top: -160px;margin-bottom: 40px;}.hgroup h1 {font-size: 25px;letter-spacing: 2px;}
}
/*iphone5 end*/