anchor.diff:      <tr>
         <td>所得税</td>
         <% @finder.get_ym_range.each do |ym| %>
  -      <td class="center"><%= to_amount(@pd[ym].income_tax) %></td>
  -      <% end %>
  -      <td><%= to_amount(@pd["b1"].income_tax) %></td>
  -      <td><%= to_amount(@pd["b2"].income_tax) %></td>
  -      <td class="right"><%= to_amount(@pd[:sum].income_tax) %></td>
  +      <td class="text-center"><%= to_amount(@pd[ym].income_tax) %></td>
  +      <% end %>
  +      <td class="text-center"><%= to_amount(@pd["b1"].income_tax) %></td>
  +      <td class="text-center"><%= to_amount(@pd["b2"].income_tax) %></td>
  +      <td class="text-right"><%= to_amount(@pd[:sum].income_tax) %></td>
       </tr>
       <tr>
         <td><%= Payroll.human_attribute_name :inhabitant_tax %></td>
         <% @finder.get_ym_range.each do |ym| %>
  -      <td class="center"><%= to_amount(@pd[ym].inhabitant_tax) %></td>
  -      <% end %>
  -      <td></td>
  -      <td></td>
  -      <td class="right"><%= to_amount(@pd[:sum].inhabitant_tax) %></td>
  +      <td class="text-center"><%= to_amount(@pd[ym].inhabitant_tax) %></td>
  +      <% end %>
  +      <td></td>
  +      <td></td>
  +      <td class="text-right"><%= to_amount(@pd[:sum].inhabitant_tax) %></td>
       </tr>
       <tr>
         <td></td>
  
positive.code:     <tr>
        <td colspan="2">保険料控除後の所得</td>
        <% @finder.get_ym_range.each do |ym| %>
        <td class="center"><%= to_amount(@pd[ym].after_insurance_deduction) %></td>
        <% end %>
        <td><%= to_amount(@pd["b1"].after_insurance_deduction) %></td>
        <td><%= to_amount(@pd["b2"].after_insurance_deduction) %></td>
        <td class="right"><%= to_amount(@pd[:sum].after_insurance_deduction) %></td>
      </tr>
      <tr>
        <td colspan="2">差引支給額</td>
        <% @finder.get_ym_range.each do |ym| %>
          <td align="center"><%= to_amount(@pd[ym].after_deduction) %></td>
        <% end %>
        <td><%= to_amount(@pd["b1"].after_deduction) %></td>
        <td><%= to_amount(@pd["b2"].after_deduction) %></td>
        <td class="right"><%= to_amount(@pd[:sum].after_deduction) %></td>
      </tr>
      <tr>
        <td colspan="2">実物給与</td>
  
negative.code:     <tr>
        <td colspan="2">経費精算</td>
        <% @finder.get_ym_range.each do |ym| %>
          <td align="text-center"><%= to_amount(@pd[ym].accrued_liability) %></td>
        <% end %>
        <td class="text-center"><%= to_amount(@pd["b1"].accrued_liability) %></td>
        <td class="text-center"><%= to_amount(@pd["b2"].accrued_liability) %></td>
        <td class="text-right"><%= to_amount(@pd[:sum].accrued_liability) %></td>
      </tr>
      <tr>
        <td colspan="2">差引合計額</td>
        <% @finder.get_ym_range.each do |ym| %>
          <td align="text-center"><%= to_amount(@pd[ym].after_deduction + @pd[ym].accrued_liability) %></td>
        <% end %>
        <td class="text-center"><%= to_amount(@pd["b1"].after_deduction) %></td>
        <td class="text-center"><%= to_amount(@pd["b2"].after_deduction) %></td>
        <td class="text-right"><%= to_amount(@pd[:sum].after_deduction + @pd[:sum].accrued_liability) %></td>
      </tr>
      <tr>
        <td colspan="2">支給日</td>
        <% @finder.get_ym_range.each do |ym| %>
        <td class="text-center">
          <% if @pd[ym].persisted? and @pd[ym].pay_journal %>
            <%= link_to @pd[ym].pay_day.strftime('%m月%d日'), journal_path(@pd[ym].pay_journal.id), remote: true %>
          <% end %>
  