anchor.diff:      		<td colspan="1" class="item" width="27">年</td>
       		<td colspan="1" class="item" width="27">月</td>
       		<td colspan="1" class="item" width="27">日</td>
  -       </tr>
  -       <tr>
  +     </tr>
  +     <tr>
       		<td colspan="1"></td>
       		<td colspan="1"></td>
       		<td colspan="1"></td>
  
positive.code:     		<td colspan="1" rowspan="2" class="item" width="27">勤<br/>労<br/>学<br/>生</td>
      		<td colspan="5" class="item">中途就・退職</td>
      		<td colspan="7" class="item">受給者生年月日</td>
         </tr>
         <tr>
      		<td colspan="1" class="item" width="27">特<br/>別</td>
      		<td colspan="1" class="item" width="27">そ<br/>の<br/>他</td>
      		<td colspan="1" class="item" width="27">一<br/>般</td>
  
negative.code:     		<td colspan="1" rowspan="2" class="item">区<br/>分</td>
      		<td colspan="1" rowspan="2"><%= "○" if @data.exemption.under16_family_members[0] && ! @data.exemption.under16_family_members[0].live_in %></td>
      		<td colspan="3" class="item">（備考）</td>
       </tr>
       <tr>
      		<td colspan="2" class="item">氏名</td>
      		<td colspan="4"><%= @data.exemption.family_members[0].name if @data.exemption.family_members[0] %></td>
      		<td colspan="2" class="item">氏名</td>
      		<td colspan="4"><%= @data.exemption.under16_family_members[0].name if @data.exemption.under16_family_members[0] %></td>
      		<td colspan="3" rowspan="6"></td>
       </tr>
       <tr>
      		<td colspan="2" class="item">個人番号</td>
      		<td colspan="6"><div class="secret"><%= @data.exemption.family_members[0].my_number if @data.exemption.family_members[0] %></div></td>
      		<td colspan="8" class="item"></td>
       </tr>
       <tr>
      		<td colspan="1" rowspan="3" class="item">2</td>
      		<td colspan="2" class="item">（フリガナ）</td>
      		<td colspan="4"><%= @data.exemption.family_members[1].kana if @data.exemption.family_members[1] %></td>
  