{"id":2673,"date":"2026-08-10T13:24:33","date_gmt":"2026-08-10T05:24:33","guid":{"rendered":"https:\/\/www.allwincpa.com\/?p=2673"},"modified":"2026-08-10T21:25:33","modified_gmt":"2026-08-10T13:25:33","slug":"%e7%89%b9%e7%95%99%e5%88%86%e4%bf%ae%e6%ad%a3","status":"publish","type":"post","link":"https:\/\/www.allwincpa.com\/?p=2673","title":{"rendered":"\u7279\u7559\u5206\u4fee\u6b63"},"content":{"rendered":"\n<h3 class=\"wp-block-heading\">\u7279\u7559\u5206\u4fee\u6cd5\u89e3\u6790\uff1a\u522a\u9664\u5144\u5f1f\u59ca\u59b9\u7279\u7559\u5206\uff0c\u55ae\u8eab\u8207\u9802\u5ba2\u65cf\u7684\u907a\u56d1\u7e7c\u627f\u898f\u5283<\/h3>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"223\" src=\"https:\/\/www.allwincpa.com\/wp-content\/uploads\/2026\/08\/image-4.png\" alt=\"\u522a\u9664\u5144\u5f1f\u59ca\u59b9\u7279\u7559\u5206\" class=\"wp-image-2677\" 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var(--line);margin:0 0 14px;padding:14px 16px 16px;background:#fff;}\r\n  fieldset.order-block legend{font-family:'IBM Plex Mono',monospace;font-size:12px;padding:0 8px;color:var(--ink-soft);display:flex;align-items:center;gap:8px;}\r\n  fieldset.order-block legend .tag{font-family:'IBM Plex Mono',monospace;font-size:11px;color:#fff;background:var(--ink);width:20px;height:20px;border-radius:50%;display:flex;align-items:center;justify-content:center;}\r\n  fieldset.order-block.disabled{opacity:.45;}\r\n  .order-hint{font-size:12px;color:var(--ink-soft);margin-bottom:10px;}\r\n\r\n  .children-head{display:flex;justify-content:space-between;align-items:center;margin-bottom:10px;}\r\n  .children-head .lbl{font-size:12.5px;color:var(--ink-soft);}\r\n  #addChild{font-family:'IBM Plex Mono',monospace;font-size:12px;background:none;border:1px solid var(--ink);color:var(--ink);padding:5px 11px;cursor:pointer;}\r\n  #addChild:hover{background:var(--ink);color:#fff;}\r\n\r\n  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table.ledger{width:100%;border-collapse:collapse;}\r\n  table.ledger th{font-size:11px;color:var(--ink-soft);text-align:left;padding:10px 16px;border-bottom:1px solid var(--line);font-weight:500;}\r\n  table.ledger td{padding:12px 16px;border-bottom:1px solid var(--line);font-size:13.5px;vertical-align:middle;}\r\n  table.ledger tr:last-child td{border-bottom:none;}\r\n  tr.stirps-head td{background:var(--mist);font-size:12px;color:var(--ink-soft);padding:8px 16px;}\r\n  td.who{display:flex;align-items:center;gap:10px;}\r\n  .stamp{flex:0 0 auto;width:38px;height:38px;border-radius:50%;border:2px solid var(--seal);color:var(--seal);font-family:'Noto Serif TC',serif;font-weight:700;font-size:11px;display:flex;align-items:center;justify-content:center;transform:rotate(-6deg);}\r\n  .stamp.blood{border-color:var(--ink);color:var(--ink);}\r\n  .stamp.rep{border-color:var(--rep);color:var(--rep);}\r\n  .stamp.none{border-color:var(--skip);color:var(--skip);}\r\n  td.pct{font-family:'IBM Plex Mono',monospace;font-size:13.5px;color:var(--ink-soft);white-space:nowrap;}\r\n  td.reserved{font-family:'IBM Plex Mono',monospace;font-size:14px;color:var(--seal);white-space:nowrap;font-weight:600;}\r\n  td.willamt input{max-width:150px;font-size:13.5px;padding:6px 8px;}\r\n  td.status{font-family:'IBM Plex Mono',monospace;font-size:12px;white-space:nowrap;}\r\n  td.status.short{color:var(--danger);font-weight:700;}\r\n  td.status.ok{color:var(--ok);}\r\n  tfoot td{padding:14px 16px;font-family:'IBM Plex Mono',monospace;font-size:13px;border-top:2px solid var(--ink);color:var(--ink-soft);}\r\n  tfoot td.total-amt{text-align:right;color:var(--ink);font-weight:600;}\r\n\r\n  .error-box{margin:18px;padding:16px;border:1px solid var(--seal);background:var(--seal-soft);color:var(--seal);font-size:13.5px;}\r\n  .warn-box{margin:0 18px 14px;padding:12px 14px;border:1px solid var(--gold);background:#a9884f17;color:#7a5f2e;font-size:12.5px;}\r\n  .compare-wrap{padding:14px 20px;}\r\n\r\n  .foot-note{margin-top:36px;font-size:11.5px;color:var(--ink-soft);border-top:1px solid var(--line);padding-top:16px;}\r\n<\/style>\r\n\r\n<div class=\"wrap\">\r\n\r\n  <header class=\"title\">\r\n    <h1>\u7279\u7559\u5206\u8a08\u7b97<\/h1>\r\n    <div class=\"sub\">\u6c11\u6cd5\u7b2c 1223\u30fb1225 \u689d \u2014 \u542b 2026 \u5e74\u522a\u9664\u5144\u5f1f\u59ca\u59b9\u7279\u7559\u5206\u4fee\u6cd5<\/div>\r\n  <\/header>\r\n  <div class=\"law-box\">\r\n    <b>\u7279\u7559\u5206<\/b>\u662f\u6cd5\u5f8b\u66ff\u7279\u5b9a\u6cd5\u5b9a\u7e7c\u627f\u4eba\u4fdd\u7559\u3001\u4e0d\u80fd\u88ab\u907a\u56d1\u5b8c\u5168\u525d\u596a\u7684\u6700\u4f4e\u6bd4\u4f8b\uff1a\u8a08\u7b97\u57fa\u790e\u662f\u8a72\u7e7c\u627f\u4eba\u7684\u300c\u61c9\u7e7c\u5206\u300d\uff0c\u7279\u7559\u5206\uff1d\u61c9\u7e7c\u5206 \u00d7\uff081\/2 \u6216 1\/3\uff0c\u4f9d\u8eab\u5206\u800c\u5b9a\uff09\u3002\u82e5\u907a\u56d1\u6216\u751f\u524d\u8d08\u8207\u4f7f\u67d0\u7e7c\u627f\u4eba\u5be6\u969b\u53d6\u5f97\u91d1\u984d\u4f4e\u65bc\u5176\u7279\u7559\u5206\uff0c\u8a72\u7e7c\u627f\u4eba\u53ef\u4f9d\u7b2c1225\u689d\u884c\u4f7f\u300c\u6263\u6e1b\u6b0a\u300d\u5411\u53d7\u76ca\u4eba\u8acb\u6c42\u88dc\u8db3\u5dee\u984d\u3002\r\n  <\/div>\r\n  <div class=\"status-box\">\r\n    <b>\u76ee\u524d\u6cd5\u898f\u72c0\u614b\uff082026\u5e748\u6708\uff09\uff1a<\/b>\u7acb\u6cd5\u9662\u5df2\u65bc2026\u5e747\u670828\u65e5\u4e09\u8b80\u901a\u904e\u522a\u9664\u5144\u5f1f\u59ca\u59b9\u7279\u7559\u5206\uff08\u4fee\u6b63\u6c11\u6cd5\u7b2c1223\u689d\uff09\uff0c\u4f46\u622a\u81f3\u76ee\u524d\u7e3d\u7d71\u5c1a\u672a\u516c\u5e03\uff0c\u65b0\u5236\u9808\u5f85\u516c\u5e03\u5f8c\u516d\u500b\u6708\u624d\u6b63\u5f0f\u65bd\u884c\u3002\u65bd\u884c\u524d\uff0c\u5144\u5f1f\u59ca\u59b9\u4e4b\u7279\u7559\u5206\uff08\u61c9\u7e7c\u52061\/3\uff09\u4f9d\u73fe\u884c\u6cd5\u4ecd\u7136\u6709\u6548\u3002\u65b0\u820a\u6cd5\u9069\u7528\u4ee5\u300c\u88ab\u7e7c\u627f\u4eba\u6b7b\u4ea1\u65e5\u300d\u70ba\u6e96\uff1a\u6b7b\u4ea1\u65bc\u65b0\u6cd5\u65bd\u884c\u524d\uff0c\u4ecd\u9069\u7528\u820a\u6cd5\uff08\u5144\u5f1f\u59ca\u59b9\u6709\u7279\u7559\u5206\uff09\u3002\u8acb\u4f9d\u4f60\u8981\u8a66\u7b97\u7684\u60c5\u5883\uff0c\u5728\u4e0b\u65b9\u9078\u64c7\u300c\u73fe\u884c\u6cd5\uff08\u820a\u5236\uff09\u300d\u6216\u300c\u4fee\u6cd5\u5f8c\uff08\u65b0\u5236\uff0c\u4f9b\u672a\u4f86\u898f\u5283\u53c3\u8003\uff09\u300d\u3002\r\n  <\/div>\r\n\r\n  <!-- STEP 1 -->\r\n  <section class=\"block\">\r\n    <h2><span class=\"num\">1<\/span>\u9078\u64c7\u9069\u7528\u6cd5\u898f\u7248\u672c<\/h2>\r\n    <div class=\"block-body\">\r\n      <div class=\"radio-row\">\r\n        <label><input type=\"radio\" name=\"lawVersion\" value=\"old\" checked> \u73fe\u884c\u6cd5\uff08\u820a\u5236\uff09\u2014 \u5144\u5f1f\u59ca\u59b9\u7279\u7559\u5206\uff1d\u61c9\u7e7c\u5206 1\/3<\/label>\r\n        <label><input type=\"radio\" name=\"lawVersion\" value=\"new\"> \u4fee\u6cd5\u5f8c\uff08\u65b0\u5236\uff09\u2014 \u5144\u5f1f\u59ca\u59b9\u300c\u7121\u300d\u7279\u7559\u5206<\/label>\r\n      <\/div>\r\n      <div class=\"radio-note\">\u9078\u300c\u65b0\u5236\u300d\u50c5\u4f9b\u516c\u5e03\u65bd\u884c\u5f8c\u3001\u6216\u88ab\u7e7c\u627f\u4eba\u65bc\u65bd\u884c\u5f8c\u6b7b\u4ea1\u4e4b\u60c5\u5f62\u53c3\u8003\u8a66\u7b97\uff1b\u65bd\u884c\u65e5\u4ee5\u7e3d\u7d71\u516c\u544a\u70ba\u6e96\u3002<\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <!-- STEP 2 -->\r\n  <section class=\"block\">\r\n    <h2><span class=\"num\">2<\/span>\u8f38\u5165\u61c9\u7e7c\u8ca1\u7522\u8207\u7e7c\u627f\u4eba<\/h2>\r\n    <div class=\"block-body\">\r\n      <label class=\"field\">\r\n        <span class=\"lbl\">\u61c9\u7e7c\u8ca1\u7522\u7e3d\u984d\uff08\u65b0\u53f0\u5e63\uff0c\u907a\u7522\u7e3d\u984d\uff0b\u61c9\u6b78\u6263\u4e4b\u751f\u524d\u7279\u7a2e\u8d08\u8207\uff0d\u50b5\u52d9\uff09<\/span>\r\n        <input type=\"number\" id=\"totalAssets\" min=\"0\" step=\"1000\" placeholder=\"\u4f8b\u5982 20000000\">\r\n      <\/label>\r\n\r\n      <label class=\"spouse-toggle\" for=\"hasSpouse\">\r\n        <input type=\"checkbox\" id=\"hasSpouse\">\r\n        <span class=\"lbl\">\u6709\u914d\u5076\uff08\u7279\u7559\u5206\uff1d\u61c9\u7e7c\u5206 1\/2\uff09<\/span>\r\n      <\/label>\r\n\r\n      <fieldset class=\"order-block\" id=\"order1Block\">\r\n        <legend><span class=\"tag\">1<\/span>\u7b2c\u4e00\u9806\u4f4d\u30fb\u76f4\u7cfb\u8840\u89aa\u5351\u89aa\u5c6c\uff08\u7279\u7559\u5206\uff1d\u61c9\u7e7c\u5206 1\/2\uff09<\/legend>\r\n        <div class=\"order-hint\">\u6709\u4efb\u4e00\u5b50\u5973\u5373\u512a\u5148\u9069\u7528\u672c\u9806\u4f4d\uff1b\u5b50\u5973\u53ef\u500b\u5225\u52fe\u9078\u662f\u5426\u9069\u7528\u4ee3\u4f4d\u7e7c\u627f\u3002<\/div>\r\n        <div class=\"children-head\">\r\n          <span class=\"lbl\">\u5b50\u5973\u5217\u8868\uff08\u6bcf\u4eba\u70ba\u4e00\u623f\uff09<\/span>\r\n          <button id=\"addChild\" type=\"button\">+ \u65b0\u589e\u5b50\u5973<\/button>\r\n        <\/div>\r\n        <div id=\"childrenList\"><\/div>\r\n      <\/fieldset>\r\n\r\n      <fieldset class=\"order-block\">\r\n        <legend><span class=\"tag\">2<\/span>\u7b2c\u4e8c\u9806\u4f4d\u30fb\u7236\u6bcd\uff08\u7279\u7559\u5206\uff1d\u61c9\u7e7c\u5206 1\/2\uff09<\/legend>\r\n        <div class=\"order-hint\">\u50c5\u7b2c\u4e00\u9806\u4f4d\u7121\u4eba\u6642\u624d\u7d0d\u5165\u8a08\u7b97\u3002<\/div>\r\n        <div class=\"simple-order\"><span class=\"lbl2\">\u7236\u6bcd\u4eba\u6578<\/span><input type=\"number\" id=\"order2\" min=\"0\" step=\"1\" value=\"0\"><\/div>\r\n      <\/fieldset>\r\n\r\n      <fieldset class=\"order-block\" id=\"order3Block\">\r\n        <legend><span class=\"tag\">3<\/span>\u7b2c\u4e09\u9806\u4f4d\u30fb\u5144\u5f1f\u59ca\u59b9\uff08\u7279\u7559\u5206\u4f9d\u4e0a\u65b9\u7248\u672c\u9078\u64c7\uff09<\/legend>\r\n        <div class=\"order-hint\" id=\"order3Hint\">\u50c5\u7b2c\u4e00\u3001\u4e8c\u9806\u4f4d\u7686\u7121\u4eba\u6642\u624d\u7d0d\u5165\u8a08\u7b97\u3002<\/div>\r\n        <div class=\"simple-order\"><span class=\"lbl2\">\u5144\u5f1f\u59ca\u59b9\u4eba\u6578<\/span><input type=\"number\" id=\"order3\" min=\"0\" step=\"1\" value=\"0\"><\/div>\r\n      <\/fieldset>\r\n\r\n      <fieldset class=\"order-block\">\r\n        <legend><span class=\"tag\">4<\/span>\u7b2c\u56db\u9806\u4f4d\u30fb\u7956\u7236\u6bcd\uff08\u7279\u7559\u5206\uff1d\u61c9\u7e7c\u5206 1\/3\uff09<\/legend>\r\n        <div class=\"order-hint\">\u50c5\u524d\u4e09\u9806\u4f4d\u7686\u7121\u4eba\u6642\u624d\u7d0d\u5165\u8a08\u7b97\u3002<\/div>\r\n        <div class=\"simple-order\"><span class=\"lbl2\">\u7956\u7236\u6bcd\u4eba\u6578<\/span><input type=\"number\" id=\"order4\" min=\"0\" step=\"1\" value=\"0\"><\/div>\r\n      <\/fieldset>\r\n\r\n      <button id=\"calc\">\u8a66\u7b97\u7279\u7559\u5206<\/button>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <div id=\"resultArea\">\r\n    <div id=\"result-empty\">\u8f38\u5165\u5b8c\u6210\u5f8c\uff0c\u6309\u300c\u8a66\u7b97\u7279\u7559\u5206\u300d\u67e5\u770b\u6bcf\u4f4d\u7e7c\u627f\u4eba\u7684\u61c9\u7e7c\u5206\u8207\u7279\u7559\u5206\u3002<\/div>\r\n  <\/div>\r\n\r\n  <div class=\"foot-note\">\r\n    \u8a08\u7b97\u539f\u5247\uff1a\u5148\u4f9d\u6c11\u6cd5\u7b2c1138\u30011140\u30011144\u689d\u7b97\u51fa\u6bcf\u4f4d\u7e7c\u627f\u4eba\u4e4b\u300c\u61c9\u7e7c\u5206\u300d\uff0c\u518d\u4f9d\u8eab\u5206\u5225\u4e58\u4ee5\u7279\u7559\u5206\u6bd4\u4f8b\u2014\u2014\u76f4\u7cfb\u8840\u89aa\u5351\u89aa\u5c6c\u3001\u7236\u6bcd\u3001\u914d\u5076\u70ba\u61c9\u7e7c\u52061\/2\uff1b\u5144\u5f1f\u59ca\u59b9\u65bc\u820a\u5236\u70ba1\/3\u3001\u65b0\u5236\u70ba0\uff08\u7121\u7279\u7559\u5206\uff09\uff1b\u7956\u7236\u6bcd\u70ba1\/3\u3002\u8868\u683c\u5167\u300c\u907a\u56d1\u6b32\u5206\u914d\u91d1\u984d\u300d\u6b04\u4f4d\u53ef\u81ea\u884c\u8f38\u5165\u907a\u56d1\u6216\u751f\u524d\u5206\u914d\u898f\u5283\u91d1\u984d\uff0c\u6309\u4e0b\u65b9\u300c\u6bd4\u5c0d\u300d\u6309\u9215\u5373\u53ef\u770b\u51fa\u662f\u5426\u4f4e\u65bc\u7279\u7559\u5206\u3001\u53ef\u4e3b\u5f35\u6263\u6e1b\u7684\u5dee\u984d\u3002\u672c\u5de5\u5177\u4e0d\u542b\u6b78\u6263\uff08\u751f\u524d\u7279\u7a2e\u8d08\u8207\u4f75\u5165\u8a08\u7b97\uff09\u3001\u914c\u7d66\u8acb\u6c42\u6b0a\u7b49\u7279\u6b8a\u6a5f\u5236\uff0c\u50c5\u4f9b\u6982\u7b97\u53c3\u8003\uff0c\u6b63\u5f0f\u4e3b\u5f35\u8acb\u6d3d\u5f8b\u5e2b\u3002\r\n  <\/div>\r\n\r\n<\/div>\r\n\r\n<script>\r\nconst ORDER_LABEL = { 2: '\u7236\u6bcd', 3: '\u5144\u5f1f\u59ca\u59b9', 4: '\u7956\u7236\u6bcd' };\r\nlet childIdSeq = 0;\r\n\r\nfunction addChildRow() {\r\n  childIdSeq += 1;\r\n  const id = childIdSeq;\r\n  const container = document.getElementById('childrenList');\r\n  const row = document.createElement('div');\r\n  row.className = 'child-row';\r\n  row.dataset.id = id;\r\n  row.innerHTML = `\r\n    <div class=\"top\">\r\n      <div class=\"tag\">${id}<\/div>\r\n      <input type=\"text\" class=\"childName\" placeholder=\"\u5b50\u5973\u59d3\u540d\u6216\u7a31\u547c\uff08\u9078\u586b\uff0c\u4f8b\u5982\uff1a\u9577\u5b50\uff09\">\r\n      <button type=\"button\" class=\"rm\" title=\"\u79fb\u9664\">\u2715<\/button>\r\n    <\/div>\r\n    <label class=\"rep-check\">\r\n      <input type=\"checkbox\" class=\"repToggle\">\r\n      \u8a72\u5b50\u5973\u65bc\u7e7c\u627f\u958b\u59cb\u524d\u6b7b\u4ea1\u6216\u55aa\u5931\u7e7c\u627f\u6b0a\uff08\u9069\u7528\u4ee3\u4f4d\u7e7c\u627f\uff09\r\n    <\/label>\r\n    <div class=\"rep-detail\">\r\n      <span class=\"lbl\">\u5176\u76f4\u7cfb\u8840\u89aa\u5351\u89aa\u5c6c\uff08\u4ee3\u4f4d\u7e7c\u627f\u4eba\uff09\u4eba\u6578<\/span>\r\n      <input type=\"number\" class=\"repCount\" min=\"0\" step=\"1\" value=\"0\">\r\n    <\/div>\r\n  `;\r\n  container.appendChild(row);\r\n  row.querySelector('.rm').addEventListener('click', () => row.remove());\r\n  const toggle = row.querySelector('.repToggle');\r\n  const detail = row.querySelector('.rep-detail');\r\n  toggle.addEventListener('change', () => detail.classList.toggle('show', toggle.checked));\r\n}\r\naddChildRow();\r\naddChildRow();\r\ndocument.getElementById('addChild').addEventListener('click', () => addChildRow());\r\n\r\nfunction updateOrder3Hint() {\r\n  const isNew = document.querySelector('input[name=\"lawVersion\"]:checked').value === 'new';\r\n  document.getElementById('order3Hint').textContent = isNew\r\n    ? '\u50c5\u7b2c\u4e00\u3001\u4e8c\u9806\u4f4d\u7686\u7121\u4eba\u6642\u624d\u7d0d\u5165\u8a08\u7b97\u3002\u65b0\u5236\u4e0b\u5144\u5f1f\u59ca\u59b9\u7121\u7279\u7559\u5206\u4fdd\u969c\uff08\u907a\u56d1\u53ef\u5b8c\u5168\u6392\u9664\uff09\u3002'\r\n    : '\u50c5\u7b2c\u4e00\u3001\u4e8c\u9806\u4f4d\u7686\u7121\u4eba\u6642\u624d\u7d0d\u5165\u8a08\u7b97\u3002\u820a\u5236\u4e0b\u5144\u5f1f\u59ca\u59b9\u7279\u7559\u5206\u70ba\u61c9\u7e7c\u52061\/3\u3002';\r\n}\r\ndocument.querySelectorAll('input[name=\"lawVersion\"]').forEach(r => r.addEventListener('change', updateOrder3Hint));\r\nupdateOrder3Hint();\r\n\r\nfunction fmt(n){ return Math.round(n).toLocaleString('zh-TW'); }\r\n\r\ndocument.getElementById('calc').addEventListener('click', () => {\r\n  const total = parseFloat(document.getElementById('totalAssets').value);\r\n  const hasSpouse = document.getElementById('hasSpouse').checked;\r\n  const isNewLaw = document.querySelector('input[name=\"lawVersion\"]:checked').value === 'new';\r\n  const area = document.getElementById('resultArea');\r\n\r\n  if (!total || total <= 0) {\r\n    area.innerHTML = `<div class=\"error-box\">\u8acb\u5148\u8f38\u5165\u6709\u6548\u7684\u61c9\u7e7c\u8ca1\u7522\u7e3d\u984d\u3002<\/div>`;\r\n    return;\r\n  }\r\n\r\n  const children = Array.from(document.querySelectorAll('.child-row')).map(row => ({\r\n    name: row.querySelector('.childName').value.trim(),\r\n    isRep: row.querySelector('.repToggle').checked,\r\n    repCount: parseInt(row.querySelector('.repCount').value) || 0\r\n  }));\r\n  const counts = {\r\n    1: children.length,\r\n    2: parseInt(document.getElementById('order2').value) || 0,\r\n    3: parseInt(document.getElementById('order3').value) || 0,\r\n    4: parseInt(document.getElementById('order4').value) || 0\r\n  };\r\n\r\n  let activeOrder = null;\r\n  for (const o of [1,2,3,4]) { if (counts[o] > 0) { activeOrder = o; break; } }\r\n\r\n  if (!hasSpouse && activeOrder === null) {\r\n    area.innerHTML = `<div class=\"error-box\">\u67e5\u7121\u914d\u5076\u53ca\u4efb\u4e00\u9806\u4f4d\u6cd5\u5b9a\u7e7c\u627f\u4eba\uff0c\u7121\u61c9\u7e7c\u5206\u53ef\u4f9b\u8a08\u7b97\u7279\u7559\u5206\u3002<\/div>`;\r\n    return;\r\n  }\r\n\r\n  \/\/ rows: {rowId, label, category('spouse'|'child'|'rep'|'parent'|'sibling'|'grandparent'), pct}\r\n  let rows = [];\r\n  let leadText = '';\r\n\r\n  const reservedRatio = (category) => {\r\n    if (category === 'spouse' || category === 'child' || category === 'rep' || category === 'parent') return 1\/2;\r\n    if (category === 'sibling') return isNewLaw ? 0 : 1\/3;\r\n    if (category === 'grandparent') return 1\/3;\r\n    return 0;\r\n  };\r\n\r\n  if (activeOrder === null) {\r\n    rows.push({label:'\u914d\u5076', category:'spouse', pct:1});\r\n    leadText = `\u5404\u9806\u4f4d\u8840\u89aa\u7e7c\u627f\u4eba\u7686\u7121\u4eba\uff0c\u914d\u5076\u7368\u5f97\u907a\u7522\u5168\u90e8\uff0c\u5176\u7279\u7559\u5206\u70ba\u61c9\u7e7c\u5206\u4e4b1\/2\u3002`;\r\n  } else if (activeOrder === 1) {\r\n    const N = counts[1];\r\n    const spousePct = hasSpouse ? 1\/(N+1) : 0;\r\n    const poolPct = 1 - spousePct;\r\n    const stirpsPct = poolPct \/ N;\r\n    if (hasSpouse) rows.push({label:'\u914d\u5076', category:'spouse', pct:spousePct});\r\n    children.forEach((r, idx) => {\r\n      const baseLabel = r.name || `\u7b2c${idx+1}\u623f\uff08\u5b50\u5973${idx+1}\uff09`;\r\n      if (!r.isRep) {\r\n        rows.push({label:`${baseLabel}\uff08\u672c\u4eba\u76f4\u63a5\u7e7c\u627f\uff09`, category:'child', pct:stirpsPct, groupLabel: baseLabel});\r\n      } else if (r.repCount > 0) {\r\n        const eachPct = stirpsPct \/ r.repCount;\r\n        for (let i=1;i<=r.repCount;i++){\r\n          rows.push({label:`${baseLabel}\u4e4b\u4ee3\u4f4d\u7e7c\u627f\u4eba #${i}`, category:'rep', pct:eachPct, groupLabel: baseLabel});\r\n        }\r\n      }\r\n    });\r\n    leadText = `\u9069\u7528\u7b2c\u4e00\u9806\u4f4d\uff0c\u5171 ${N} \u623f\uff0c${hasSpouse ? '\u914d\u5076\u8207\u5404\u623f\u5171\u540c\u7e7c\u627f' : '\u7121\u914d\u5076\uff0c\u5404\u623f\u5e73\u5747\u7e7c\u627f'}\uff1b\u5b50\u5973\uff0f\u4ee3\u4f4d\u7e7c\u627f\u4eba\u4e4b\u7279\u7559\u5206\u70ba\u61c9\u7e7c\u52061\/2\uff0c\u914d\u5076\u7279\u7559\u5206\u4ea6\u70ba1\/2\u3002`;\r\n  } else {\r\n    const n = counts[activeOrder];\r\n    const catMap = {2:'parent', 3:'sibling', 4:'grandparent'};\r\n    const category = catMap[activeOrder];\r\n    let spousePct = 0;\r\n    if (hasSpouse) spousePct = (activeOrder === 4) ? 2\/3 : 1\/2;\r\n    const eachPct = (1 - spousePct) \/ n;\r\n    if (hasSpouse) rows.push({label:'\u914d\u5076', category:'spouse', pct:spousePct});\r\n    for (let i=1;i<=n;i++) rows.push({label:`${ORDER_LABEL[activeOrder]} #${i}`, category, pct:eachPct});\r\n\r\n    if (activeOrder === 3 && isNewLaw) {\r\n      leadText = `\u7b2c\u4e00\u3001\u4e8c\u9806\u4f4d\u7121\u4eba\uff0c\u6539\u9069\u7528\u7b2c\u4e09\u9806\u4f4d\uff08\u5144\u5f1f\u59ca\u59b9\uff09\uff1b\u4f9d\u4fee\u6cd5\u5f8c\u65b0\u5236\uff0c\u5144\u5f1f\u59ca\u59b9\u300c\u7121\u300d\u7279\u7559\u5206\u4fdd\u969c\uff0c\u907a\u56d1\u53ef\u5b8c\u5168\u6392\u9664\u5176\u7e7c\u627f\u3002${hasSpouse ? '\u914d\u5076\u7279\u7559\u5206\u4ecd\u70ba\u61c9\u7e7c\u52061\/2\u3002' : ''}`;\r\n    } else if (activeOrder === 3) {\r\n      leadText = `\u7b2c\u4e00\u3001\u4e8c\u9806\u4f4d\u7121\u4eba\uff0c\u6539\u9069\u7528\u7b2c\u4e09\u9806\u4f4d\uff08\u5144\u5f1f\u59ca\u59b9\uff09\uff1b\u4f9d\u73fe\u884c\u6cd5\uff0c\u5144\u5f1f\u59ca\u59b9\u7279\u7559\u5206\u70ba\u61c9\u7e7c\u52061\/3\u3002${hasSpouse ? '\u914d\u5076\u7279\u7559\u5206\u70ba\u61c9\u7e7c\u52061\/2\u3002' : ''}`;\r\n    } else if (activeOrder === 2) {\r\n      leadText = `\u7b2c\u4e00\u9806\u4f4d\u7121\u4eba\uff0c\u6539\u9069\u7528\u7b2c\u4e8c\u9806\u4f4d\uff08\u7236\u6bcd\uff09\uff1b\u7236\u6bcd\u7279\u7559\u5206\u70ba\u61c9\u7e7c\u52061\/2\u3002${hasSpouse ? '\u914d\u5076\u7279\u7559\u5206\u4ea6\u70ba1\/2\u3002' : ''}`;\r\n    } else {\r\n      leadText = `\u524d\u4e09\u9806\u4f4d\u7686\u7121\u4eba\uff0c\u6539\u9069\u7528\u7b2c\u56db\u9806\u4f4d\uff08\u7956\u7236\u6bcd\uff09\uff1b\u7956\u7236\u6bcd\u7279\u7559\u5206\u70ba\u61c9\u7e7c\u52061\/3\u3002${hasSpouse ? '\u914d\u5076\u7279\u7559\u5206\u70ba\u61c9\u7e7c\u52062\/3\u3002' : ''}`;\r\n    }\r\n  }\r\n\r\n  let bodyRows = '';\r\n  rows.forEach((r, i) => {\r\n    const ratio = reservedRatio(r.category);\r\n    const reservedPct = r.pct * ratio;\r\n    const reservedAmt = total * reservedPct;\r\n    const stampClass = r.category === 'spouse' ? '' : (r.category === 'rep' ? 'rep' : (ratio === 0 ? 'none' : 'blood'));\r\n    const stampLabel = r.category === 'spouse' ? '\u914d\u5076' : (r.category === 'rep' ? '\u4ee3\u4f4d' : (ratio===0 ? '\u7121' : '\u8840\u89aa'));\r\n    bodyRows += `\r\n      <tr data-idx=\"${i}\" data-reserved-amt=\"${reservedAmt}\">\r\n        <td class=\"who\"><div class=\"stamp ${stampClass}\">${stampLabel}<\/div>${r.label}<\/td>\r\n        <td class=\"pct\">\u61c9\u7e7c\u5206 ${(r.pct*100).toFixed(2)}%<br>NT$ ${fmt(total*r.pct)}<\/td>\r\n        <td class=\"reserved\">${ratio===0 ? '\u7121\u7279\u7559\u5206' : `NT$ ${fmt(reservedAmt)}<br><span style=\"font-weight:400;color:var(--ink-soft);font-size:11.5px;\">(\u61c9\u7e7c\u5206\u00d7${ratio===0.5?'1\/2':'1\/3'})<\/span>`}<\/td>\r\n        <td class=\"willamt\"><input type=\"number\" min=\"0\" class=\"willInput\" placeholder=\"\u907a\u56d1\u5206\u914d\u91d1\u984d\uff08\u9078\u586b\uff09\"><\/td>\r\n        <td class=\"status\" id=\"status-${i}\">\u2014<\/td>\r\n      <\/tr>`;\r\n  });\r\n\r\n  area.innerHTML = `\r\n    <div class=\"lead-line\"><b>\u8a66\u7b97\u7d50\u679c\uff1a<\/b>${leadText}<\/div>\r\n    <div class=\"compare-wrap\">\r\n      <table class=\"ledger\">\r\n        <thead><tr><th>\u7e7c\u627f\u4eba<\/th><th>\u61c9\u7e7c\u5206<\/th><th>\u7279\u7559\u5206\uff08\u6700\u4f4e\u4fdd\u969c\uff09<\/th><th>\u907a\u56d1\u6b32\u5206\u914d\u91d1\u984d<\/th><th>\u6bd4\u5c0d\u7d50\u679c<\/th><\/tr><\/thead>\r\n        <tbody>${bodyRows}<\/tbody>\r\n        <tfoot><tr><td colspan=\"4\">\u61c9\u7e7c\u8ca1\u7522\u7e3d\u984d<\/td><td class=\"total-amt\">NT$ ${fmt(total)}<\/td><\/tr><\/tfoot>\r\n      <\/table>\r\n      <button id=\"compareBtn\" type=\"button\">\u6bd4\u5c0d\u907a\u56d1\u5206\u914d\u662f\u5426\u4f4e\u65bc\u7279\u7559\u5206<\/button>\r\n      <div id=\"compareWarnings\"><\/div>\r\n    <\/div>\r\n  `;\r\n\r\n  document.getElementById('compareBtn').addEventListener('click', () => {\r\n    const trs = document.querySelectorAll('table.ledger tbody tr');\r\n    let shortfalls = [];\r\n    trs.forEach(tr => {\r\n      const idx = tr.dataset.idx;\r\n      const reservedAmt = parseFloat(tr.dataset.reservedAmt);\r\n      const willInput = tr.querySelector('.willInput');\r\n      const willVal = willInput.value === '' ? null : (parseFloat(willInput.value) || 0);\r\n      const statusCell = document.getElementById('status-' + idx);\r\n      if (willVal === null) { statusCell.textContent = '\u2014'; statusCell.className = 'status'; return; }\r\n      if (reservedAmt === 0) { statusCell.textContent = '\u7121\u7279\u7559\u5206\u4fdd\u969c'; statusCell.className = 'status'; return; }\r\n      if (willVal < reservedAmt) {\r\n        const diff = reservedAmt - willVal;\r\n        statusCell.textContent = `\u4e0d\u8db3 NT$ ${fmt(diff)}`;\r\n        statusCell.className = 'status short';\r\n        shortfalls.push({row: tr, diff});\r\n      } else {\r\n        statusCell.textContent = '\u8db3\u984d';\r\n        statusCell.className = 'status ok';\r\n      }\r\n    });\r\n    const warnBox = document.getElementById('compareWarnings');\r\n    if (shortfalls.length > 0) {\r\n      warnBox.innerHTML = `<div class=\"warn-box\">\u26a0 \u6709 ${shortfalls.length} \u4f4d\u7e7c\u627f\u4eba\u4f9d\u8f38\u5165\u4e4b\u907a\u56d1\u5206\u914d\u91d1\u984d\u8a66\u7b97\uff0c\u4f4e\u65bc\u5176\u7279\u7559\u5206\u3002\u4f9d\u6c11\u6cd5\u7b2c1225\u689d\uff0c\u8a72\u7e7c\u627f\u4eba\u5f97\u65bc\u6263\u6e1b\u4e4b\u7bc4\u570d\u5167\uff0c\u5411\u53d7\u907a\u8d08\u6216\u61c9\u5f97\u8ca1\u7522\u8d85\u904e\u7279\u7559\u5206\u4e4b\u4eba\u8acb\u6c42\u6263\u6e1b\uff0c\u4ee5\u6263\u6e1b\u91d1\u984d\u88dc\u8db3\u5176\u7279\u7559\u5206\u3002<\/div>`;\r\n    } else {\r\n      warnBox.innerHTML = '';\r\n    }\r\n  });\r\n});\r\n<\/script>\r\n<script>\r\ndocument.addEventListener('contextmenu', e => e.preventDefault());\r\ndocument.addEventListener('dragstart', e => e.preventDefault());\r\ndocument.addEventListener('keydown', e => {\r\n  const k = e.key.toLowerCase();\r\n  if (e.key === 'F12') e.preventDefault();\r\n  if ((e.ctrlKey || e.metaKey) && e.shiftKey && ['i','j','c'].includes(k)) e.preventDefault();\r\n  if ((e.ctrlKey || e.metaKey) && (k === 'u' || k === 's')) e.preventDefault();\r\n});\r\n<\/script>\n","protected":false},"excerpt":{"rendered":"<p>\u7279\u7559\u5206\u4fee\u6cd5\u89e3\u6790\uff1a\u522a\u9664\u5144\u5f1f\u59ca\u59b9\u7279\u7559\u5206\uff0c\u55ae\u8eab\u8207\u9802\u5ba2\u65cf\u7684\u907a\u56d1\u7e7c\u627f\u898f\u5283 \u8fd1\u671f\u7684\u91cd\u5927\u4fee\u6cd5\u4e3b\u8981\u7126\u9ede\u843d\u5728\u300c\u522a\u9664\u5144\u5f1f\u59ca\u59b9\u7279\u7559\u5206 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2673","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/www.allwincpa.com\/index.php?rest_route=\/wp\/v2\/posts\/2673","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.allwincpa.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.allwincpa.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.allwincpa.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.allwincpa.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2673"}],"version-history":[{"count":9,"href":"https:\/\/www.allwincpa.com\/index.php?rest_route=\/wp\/v2\/posts\/2673\/revisions"}],"predecessor-version":[{"id":2704,"href":"https:\/\/www.allwincpa.com\/index.php?rest_route=\/wp\/v2\/posts\/2673\/revisions\/2704"}],"wp:attachment":[{"href":"https:\/\/www.allwincpa.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2673"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.allwincpa.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2673"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.allwincpa.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2673"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}