html *{-webkit-font-smoothing:antialiased;-moz-osx-font-smoothing:grayscale}blockquote,body,dd,div,dl,dt,fieldset,form,h1,h2,h3,h4,h5,h6,input,li,ol,p,pre,td,textarea,th,ul{margin:0;padding:0}body{padding:0;margin:0;font-family:Heiti TC, Microsoft JhengHei, "Arial Black", LiHei Pro;letter-spacing:1px;position:relative;background-color:#fff;font-size:100%;color:#000000}:focus{outline:1px dashed #cae463!important}.scroll-top:focus,footer a:focus{outline:1px dashed #fff!important}.serviceBtns2 a{display:block}.wrapper{overflow:hidden;margin-top:-35px}header{border-top:8px solid #c9501b}header .container-fluid{padding-top:30px}header .logo{margin-bottom:10px;float:left;font-size:100%}header .logo a{color:#000;font-size:120%;display:block}header .logo h4{font-size:100%}header .logo h1{font-size:192%;margin:5px 0 10px -5px}header .logo h5{font-size:70%}.detail a{display:block}.mainTitle{color:#ce4925;font-size:160%;display:inline-block;text-align:center;text-align:center}.mainTitle hr{border-color:#ce4925;border-width:5px;width:60%;margin:20px auto!important}.mainNav{position:relative;text-align:center;position:relative;text-align:center;font-size:inherit;background-color:#c9501b;font-size:inherit;background-color:#c9501b}.mainNav>ul{font-size:inherit;margin-bottom:0;text-align:center;display:flex}.mainNav>ul>li{width:auto;padding:.8em 0;position:relative;flex:1}.mainNav>ul>li+li>a{border-left:1px solid #fff}.mainNav>ul>li>a{color:#fff;text-align:center;padding:0}.mainNav>ul>li.active>a,.mainNav>ul>li>a:focus,.mainNav>ul>li>a:hover{color:#cae463!important}.mainNav>ul>li.active ul{display:block}.subNav{position:absolute;font-size:90%;display:none;z-index:100;background-color:#fff;margin-top:16px}.subNav li{text-align:left;border-bottom:1px solid #eee}.subNav li a{line-height:3;padding:0 2em;white-space:nowrap;display:block;position:relative}.otherLink{display:none}@media screen and (max-width:1600px){.inlineBlock>li:last-child .subNav{width:235px}.inlineBlock>li:last-child .subNav li a{line-height:1.5;padding:0.5em 2em;white-space:normal}}@media screen and (max-width:991px){.mainNav>ul>li:after{background-image:none;background-repeat:no-repeat;opacity:1;width:15px;margin-top:10px;height:15px;border-top:2px solid #afafaf;border-right:2px solid #afafaf;cursor:pointer;left:47%;content:'';display:block;position:absolute;left:90%;top:5px;-webkit-transform:rotate(135deg);-moz-transform:rotate(135deg);-ms-transform:rotate(135deg);-o-transform:rotate(135deg);transform:rotate(135deg);pointer-events:none}.mainNav>ul>li.active:after{-webkit-transform:rotate(-45deg);-moz-transform:rotate(-45deg);-ms-transform:rotate(-45deg);-o-transform:rotate(-45deg);transform:rotate(-45deg);top:15px}.otherLink{display:block}}.mainNav.active .sidebar-close-btn{display:block}.sidebar-close-btn{display:none;width:30px;height:4px;-webkit-transition:all .6s cubic-bezier(0.190, 1.000, 0.220, 1.000);transition:all .6s cubic-bezier(0.190, 1.000, 0.220, 1.000);cursor:pointer;position:absolute;top:28px;left:300px;z-index:100;pointer-events:none}.sidebar-close-btn:after,.sidebar-close-btn:before{position:absolute;top:-10px;left:0;content:'';display:block;background-color:#fff;width:100%;height:100%}.sidebar-close-btn:before{transform:rotate(45deg);top:0}.sidebar-close-btn:after{transform:rotate(-45deg);top:0}.subNav li a:hover{background-color:#cbe561;background-position:.5em center;color:#333!important}.rightHeader{float:right;text-align:right;min-width:500px}.rightHeader>div{margin-bottom:15px}.topNav{display:inline-block}.topNav a{font-size:100%;color:#2e2e2e;line-height:1;padding:0 .5em;display:inline-block;position:relative}.topNav a+a{border-left:1px solid #2e2e2e}.fontNav{display:inline-block;margin-left:.5em;font-size:100%}.fontNav a{color:#2e2e2e;display:inline-block;border-radius:50%;background-color:#e8e8e8;border:1px solid #e8e8e8;width:30px;text-align:center;line-height:30px;margin-left:.3em;font-size:100%}.fontNav a.active{background-color:#fff;color:#c9501a}.search{border-radius:10px;border:1px solid #999;max-width:300px;display:inline-table;vertical-align:-webkit-baseline-middle;margin-right:20px;width:100%}.search div{display:flex}.search dd{width:50px;background-color:#cae463}.search a{display:block;color:#414141;text-align:center;border-radius:0 10px 10px 0}.search label{display:none}.search .SearchBtn{border:none;width:50px;height:36px;background:url(https://webarchive.lib.ntu.edu.tw:443/archive/wayback/20240520035022/https://www.ey.gov.tw/Template/OFS/images/icon/icon_search.svg) center/48% no-repeat;text-indent:-9999px;vertical-align:middle;background-color:#cae463;border-radius:0 8px 8px 0;margin-top:-2.2px!important}.advance-search{display:inline-block;border-radius:10px;border:1px solid #999;padding:0 .8em}.search{position:relative}.search dd{position:absolute;top:0;right:0;height:100%}.search dd a{position:relative;top:50%;-webkit-transform:translateY(-50%);-moz-transform:translateY(-50%);-ms-transform:translateY(-50%);-o-transform:translateY(-50%);transform:translateY(-50%)}.advance-search,.search{display:inline-block;vertical-align:middle;margin-bottom:15px}.search-mobile .search{margin-bottom:0}.advance-search,.search input[type=text]{font-size:120%;height:34px}.advance-search:hover{opacity:1;color:#cb5007}.kv{width:100%;min-height:120px}.kvFooter{padding-bottom:0;background-image:url(https://webarchive.lib.ntu.edu.tw:443/archive/wayback/20240520035022/https://www.ey.gov.tw/Template/OFS/assets/images/kv_footer.png)!important;height:700px;background-position:-10% 140%;background-size:cover;margin-top:-25%}.container-fluid{width:100%;max-width:1627px;margin:auto}.socialNav{position:absolute;right:0px;top:-40px}.socialNav li{margin-right:15px!important;height:18px}.socialNav li a{height:inherit;filter:brightness(0);transition:all .7s}.socialNav li a:hover{filter:brightness(100%)}.socialNav li a img:hover{transform:scale(1)}.SubNav{background-color:rgba(0,0,0,.8);padding:30px 0;position:absolute;width:100%;top:115px;z-index:99;transform:translateY(-100%);transition:all .5s}.SubNav.active{transform:translateY(0)}.SubNav .container>ul>li{width:20%;text-align:center}.SubNav li a{color:#fff;text-align:center}.SubNav li a:hover{color:#c1d600}.SubNav li li a{display:block}footer{background:#636363;padding:30px 0;color:#fff}footer p{font-size:100%;margin-bottom:0}footer .img1{margin-right:15px}footer .footerImg{text-align:right;display:none}.footer-caution{padding:1em 0;border-top:5px solid #c9501b}.footer-caution h3{font-size:100%}.paginationList{text-align:center}.pagination>li>a{margin:0 2px;padding:0px 8px;border-width:0;background-color:none;color:#000}.pagination>.active>a,.pagination>li>a.selected,.pagination>li>a:focus,.pagination>li>a:hover{background-color:#353232;color:#fff;border-radius:3px}.pagination>li>a.nav-previous{background:url(https://webarchive.lib.ntu.edu.tw:443/archive/wayback/20240520035022/https://www.ey.gov.tw/Template/OFS/assets/images/icon/arrow2.png) no-repeat center center;background-size:contain;margin-right:15px;transform:rotate(180deg);width:10px;height:25px;display:block;padding:0!important}.pagination>li>a.nav-next{transform:rotate(0deg);margin-left:15px}.social-icon{text-align:center;margin:10px auto}.social-icon span{width:40px;margin:0 2px;display:inline-block}.social-icon img{width:100%}.movie_title{display:table;width:100%;max-width:620px;margin:auto;text-align:center;height:50px;font-size:120%;background-color:#cb5007;color:#fff}.movie_title span{display:table-cell;vertical-align:middle;padding:15px 0}[id^=video] .swiper-container{overflow:hidden}@media screen and (max-width:768px){body a:focus{-webkit-outline:#cae463 dotted 0px;-moz-outline:#cae463 dotted 0px;outline:#cae463 dotted 0px}}





/*
     FILE ARCHIVED ON 3:50:22 五月 20, 2024 AND RETRIEVED FROM THE
     AN OPENWAYBACK INSTANCE ON 4:48:07 五月 11, 2026.
     JAVASCRIPT APPENDED BY OPENWAYBACK, COPYRIGHT INTERNET ARCHIVE.

     ALL OTHER CONTENT MAY ALSO BE PROTECTED BY COPYRIGHT (17 U.S.C.
     SECTION 108(a)(3)).
*/