anchor.diff:          <td class="text-center"><%= to_amount(total_health_insurance_by_ym[ym]) %></td>
           <td class="text-center"><%= to_amount(total_welfare_pension_by_ym[ym]) %></td>
         <% end %>
  +      <td class="text-center"><%= to_amount(total_health_insurance_by_bonus[:bonus_1]) %></td>
  +      <td class="text-center"><%= to_amount(total_welfare_pension_by_bonus[:bonus_1]) %></td>
  +      <td class="text-center"><%= to_amount(total_health_insurance_by_bonus[:bonus_2]) %></td>
  +      <td class="text-center"><%= to_amount(total_welfare_pension_by_bonus[:bonus_2]) %></td>
       </tr>
       <tr>
         <td colspan="2" class="nowrap text-center">児童手当</td>
  
positive.code:         <% payrolls.each do |p| %>
            <% if p.is_bonus? and p.ym == finder.ym_range[11] %>
              <%
                total_health_insurance_by_ym[finder.ym_range[11]] += p.journaled_health_insurance_employee
                total_welfare_pension_by_ym[finder.ym_range[11]] += p.journaled_welfare_pension_employee
              %>
              <td class="text-center"><%= to_amount(p.journaled_health_insurance_employee) %></td>
              <td class="text-center"><%= to_amount(p.journaled_welfare_pension_employee) %></td>
  
negative.code:   <%
      total_health_insurance_by_ym = finder.ym_range.map{|ym| [ym, 0] }.to_h
      total_welfare_pension_by_ym = finder.ym_range.map{|ym| [ym, 0] }.to_h
      total_health_insurance_by_bonus = {bonus_1: 0, bonus_2: 0}
      total_welfare_pension_by_bonus = {bonus_1: 0, bonus_2: 0}
    %>
    <tbody>
      <% @payrolls_by_employee.each do |employee, payrolls| %>
  