anchor.diff:      		<td colspan="1"><%= to_wareki(@data.employee.birth.year, :only_year => true) %></td>
       		<td colspan="1"><%= @data.employee.birth.month %></td>
       		<td colspan="1"><%= @data.employee.birth.day %></td>
  -       </tr>
  -       <tr>
  +     </tr>
  +     <tr>
       		<td colspan="1" rowspan="3" class="item">支<br/>払<br/>者</td>
       		<td colspan="3" class="item">個人番号又は<br/>法人番号</td>
       		<td colspan="8"><div class="secret"><%= @data.company.enterprise_number %></div></td>
       		<td colspan="11" class="item"></td>
  -       </tr>
  -       <tr>
  +     </tr>
  +     <tr>
       		<td colspan="3" class="item">住所（居所）<br/>又は所在地</td>
       		<td colspan="19"><%= @data.head_business_office.address %></td>
  -       </tr>
  -       <tr>
  +     </tr>
  +     <tr>
       		<td colspan="3" class="item">氏名<br/>又は名称</td>
       		<td colspan="12"><%= @data.company.name %></td>
       		<td colspan="2" class="item">（電話）</td>
       		<td colspan="5"><%= @data.head_business_office.tel %></td>
  -       </tr>
  -</table>
  +     </tr>
  +  </table>
   </div>
  
positive.code:     		<td colspan="2" rowspan="3"></td>
      		<td colspan="2" rowspan="3" class="item">旧長期損害<br/>保険料の金額</td>
      		<td colspan="2" rowspan="3"></td>
         </tr>
         <tr>
      		<td colspan="2" class="item">氏名</td>
      		<td colspan="4"><%= @data.exemption.spouse_family_members[0].name if @data.exemption.spouse_family_members[0] %></td>
         </tr>
         <tr>
      		<td colspan="2" class="item">個人番号</td>
      		<td colspan="4"><div class="secret"><%= @data.exemption.spouse_family_members[0].my_number if @data.exemption.spouse_family_members[0] %></div></td>
         </tr>
         <tr>
      		<td colspan="1" rowspan="12" class="item">控<br/>除<br/>対<br/>象<br/>扶<br/>養<br/>親<br/>族</td>
      		<td colspan="1" rowspan="3" class="item">1</td>
      		<td colspan="2" class="item">（フリガナ）</td>
  
negative.code:     		<td colspan="6">（内　<%= number_to_currency(@data.small_scale_mutual_aid, :format=>"%n") %> ）<br/><%= number_to_currency(@data.social_insurance, :format=>"%n") %></td>
      		<td colspan="6"><%= number_to_currency(@data.exemption.life_insurance_deduction, :format=>"%n") %></td>
      		<td colspan="6"><%= number_to_currency(@data.exemption.earthquake_insurance_premium, :format=>"%n") %></td>
      		<td colspan="5"><%= number_to_currency(@data.mortgage_deduction, format: "%n") %></td>
    		</tr>
      	<tr>
      		<td colspan="23" class="item">摘要</td>
  