/* 遺產稅：版型照贈與稅（左萬用輸入＋核對表單、右結果卡）。字 ≥ 14px、可點的 ≥ 44px */
.et-top { padding-bottom: 4px; }
.et-grid { max-width: 1080px; margin: 0 auto; }
.et-out { padding-top: 0; }
[hidden] { display: none !important; }
.et-in { padding-top: 8px; display: grid; gap: var(--s2); }
.et-check { background: var(--card); border-radius: var(--radius); box-shadow: var(--shadow); }
.et-check > summary { cursor: pointer; list-style: none; display: flex; align-items: center; justify-content: space-between; gap: 12px; min-height: 52px; padding: 0 var(--s3); font-weight: 700; color: var(--band); }
.et-check > summary::-webkit-details-marker { display: none; }
.et-check > summary::after { content: "＋"; font-weight: 900; }
.et-check[open] > summary::after { content: "－"; }
.et-check .et-form { padding: var(--s1) var(--s3) var(--s1); }
@media (min-width: 960px) {
  .et-grid { display: grid; grid-template-columns: minmax(0, 5fr) minmax(0, 7fr); align-items: start; }
  .et-in { position: sticky; top: 76px; align-self: start; }
}
.et-form fieldset.field { border: 0; padding: 0; margin: 0 0 14px; min-width: 0; }
.et-form legend.lab { padding: 0; margin-bottom: 6px; font-weight: 700; }

.et-top2 { margin: 0 0 14px; padding: 10px 12px 10px 1.9em; border-left: 4px solid #02539C; background: #F2F6FA; font-size: 15px; line-height: 1.7; }
.et-top2 li { margin: 2px 0; }
.et-why { margin: 12px 0 0; padding-left: 1.2em; font-size: 15px; line-height: 1.75; }
.et-why li { margin-bottom: 6px; }
.et-sub { margin: 18px 0 6px; font-weight: 700; font-size: 15px; color: #02539C; }
.et-tbl { width: 100%; border-collapse: collapse; font-size: 15px; }
.et-tbl th, .et-tbl td { text-align: left; padding: 8px 6px; border-bottom: 1px solid var(--line); vertical-align: top; }
.et-tbl th { font-size: 14px; color: #3a4552; font-weight: 600; }
.et-tbl .num { text-align: right; font-variant-numeric: tabular-nums; white-space: nowrap; }
.et-tbl tr.et-on td { background: #F2F6FA; font-weight: 700; }
.et-note { margin: 10px 0 0; font-size: 14px; color: #3a4552; line-height: 1.7; }
.et-actions { margin-top: 14px; }
.et-disclaim { font-size: 14px; color: #3a4552; margin-top: 14px; line-height: 1.7; }
.et-disclaim p { margin: 0 0 8px; }
.et-sec { margin: 18px 0 6px; font-weight: 700; color: #02539C; font-size: 15px; }
.et-row { display: grid; grid-template-columns: 1fr 1fr; gap: 12px; }
.et-more > summary { cursor: pointer; min-height: 44px; display: flex; align-items: center; font-weight: 700; color: #02539C; }
.et-ck { display: flex; align-items: center; gap: 10px; min-height: 44px; margin: 4px 0 12px; font-size: 15px; cursor: pointer; }
.et-ck input { width: 22px; height: 22px; margin: 0; flex: none; }
.et-why { margin: 12px 0 0; padding-left: 1.2em; font-size: 15px; line-height: 1.75; list-style: none; padding-left: 0; }
.et-note { margin: 12px 0 0; padding: 10px 12px; border-left: 4px solid #02539C; background: #F2F6FA; font-size: 15px; line-height: 1.7; }
.et-foot { margin: 10px 0 0; font-size: 14px; color: #3a4552; }
.et-law { margin-top: 18px; }
.et-h2 { font-size: 1.1rem; margin: 0 0 6px; }
.et-law ul { margin: 0; padding-left: 1.2em; font-size: 15px; line-height: 1.75; }
.et-law li { margin-bottom: 6px; }