diff --git a/backend/app/payroll/bonus/router.py b/backend/app/payroll/bonus/router.py
index 01611e1..5a7237d 100644
--- a/backend/app/payroll/bonus/router.py
+++ b/backend/app/payroll/bonus/router.py
@@ -38,12 +38,14 @@ def calculate_bonus(request: schemas.BonusCalculationRequest):
                     employee_id, bonus_year, bonus_month, bonus_type, payment_date, status,
                     base_bonus, performance_bonus, other_bonus, total_bonus,
                     health_insurance, care_insurance, pension_insurance, employment_insurance,
+                    child_support,
                     income_tax, other_deduction, total_deduction,
                     net_bonus, calculated_at, calculated_by
                 ) VALUES (
                     %s, %s, %s, %s, %s, %s,
                     %s, %s, %s, %s,
                     %s, %s, %s, %s,
+                    %s,
                     %s, %s, %s,
                     %s, %s, %s
                 )
@@ -56,6 +58,7 @@ def calculate_bonus(request: schemas.BonusCalculationRequest):
                     calc_result["other_bonus"], calc_result["total_bonus"],
                     calc_result["health_insurance"], calc_result["care_insurance"],
                     calc_result["pension_insurance"], calc_result["employment_insurance"],
+                    calc_result["child_support"],
                     calc_result["income_tax"], calc_result["other_deduction"],
                     calc_result["total_deduction"],
                     calc_result["net_bonus"], datetime.now(), calc_result["calculated_by"]
@@ -196,7 +199,12 @@ def delete_bonus(bonus_id: int):
     """賞与を削除"""
     with get_connection() as conn:
         with conn.cursor() as cur:
-            cur.execute("DELETE FROM bonus_payments WHERE bonus_id = %s AND status = 'draft'", (bonus_id,))
-            if cur.rowcount == 0:
+            # 承認済みは削除不可
+            cur.execute("SELECT status FROM bonus_payments WHERE bonus_id = %s", (bonus_id,))
+            row = cur.fetchone()
+            if not row:
                 raise HTTPException(status_code=404, detail="賞与が見つかりません、または削除できません")
+            if row["status"] == "approved":
+                raise HTTPException(status_code=400, detail="承認済みの賞与は削除できません")
+            cur.execute("DELETE FROM bonus_payments WHERE bonus_id = %s", (bonus_id,))
             conn.commit()
diff --git a/backend/app/payroll/bonus/service.py b/backend/app/payroll/bonus/service.py
index 13a3f09..c2330c2 100644
--- a/backend/app/payroll/bonus/service.py
+++ b/backend/app/payroll/bonus/service.py
@@ -139,12 +139,12 @@ class BonusCalculationService:
         # 総支給額
         total_bonus = base_bonus + performance_bonus + other_bonus
         
-        # 社会保険料上限を取得
+        # 社会保険料上限を取得（賞与専用の標準賞与額上限を使用）
         health_insurance_limit = BonusCalculationService.get_insurance_limit(
-            "健康保険標準報酬月額上限", payment_date
+            "健康保険標準賞与額上限", payment_date
         )
         pension_insurance_limit = BonusCalculationService.get_insurance_limit(
-            "厚生年金標準報酬月額上限", payment_date
+            "厚生年金標準賞与額上限", payment_date
         )
         
         # 賞与の標準賞与額（上限適用）
@@ -203,6 +203,34 @@ class BonusCalculationService:
                 total_bonus * Decimal(str(employment_insurance_rate["employee_rate"]))
             ).quantize(Decimal("1"))
         
+        # 子ども・子育て支援金（令和8年4月分以降のみ適用）
+        # 賞与の場合: 標準報酬月額表の淨化率を使い、total_bonus × 子育て率 / 2
+        child_support = Decimal("0")
+        is_child_support_applicable = (
+            (bonus_year == 2026 and bonus_month >= 4) or bonus_year >= 2027
+        )
+        if is_child_support_applicable:
+            with get_connection() as conn:
+                with conn.cursor() as cur:
+                    # 標準報酬月額表から子育て率を取得（最上位等級rowの child_support/monthly_amountで率を計算）
+                    cur.execute(
+                        """
+                        SELECT child_support, monthly_amount
+                        FROM standard_remuneration
+                        WHERE rate_year = %s
+                        AND monthly_amount > 0 AND child_support > 0
+                        ORDER BY monthly_amount DESC
+                        LIMIT 1
+                        """,
+                        (payment_date.year,)
+                    )
+                    sr = cur.fetchone()
+                    if sr and sr["monthly_amount"] and sr["monthly_amount"] > 0:
+                        cs_rate = Decimal(str(sr["child_support"])) / Decimal(str(sr["monthly_amount"]))
+                        # 標準賞与額に封上限なし（法定上賞与には標準賞与額上限なし）
+                        child_support = (total_bonus * cs_rate / Decimal("2")).quantize(Decimal("1"))
+                        print(f"[DEBUG] 賞与子育て支援金: 率={cs_rate}, 賞与総額={total_bonus} → 従業員負担={child_support}")
+        
         # 所得税の計算（賞与特有の計算）
         from ..calculation.service import PayrollCalculationService
         dependents_count = PayrollCalculationService.get_active_dependents_count(employee_id, payment_date)
@@ -214,7 +242,8 @@ class BonusCalculationService:
             health_insurance - 
             care_insurance -
             pension_insurance - 
-            employment_insurance
+            employment_insurance -
+            child_support
         )
         
         income_tax = BonusCalculationService.calculate_bonus_income_tax(
@@ -229,6 +258,7 @@ class BonusCalculationService:
             care_insurance +
             pension_insurance + 
             employment_insurance + 
+            child_support +
             income_tax + 
             other_deduction
         )
@@ -255,6 +285,7 @@ class BonusCalculationService:
             "care_insurance": care_insurance,
             "pension_insurance": pension_insurance,
             "employment_insurance": employment_insurance,
+            "child_support": child_support,
             "income_tax": income_tax,
             "other_deduction": other_deduction,
             "total_deduction": total_deduction,
diff --git a/backend/app/payroll/calculation/router.py b/backend/app/payroll/calculation/router.py
index 700aa62..f23ac6c 100644
--- a/backend/app/payroll/calculation/router.py
+++ b/backend/app/payroll/calculation/router.py
@@ -67,7 +67,8 @@ def calculate_payroll(request: schemas.PayrollCalculationRequest):
                     employee_id, payroll_year, payroll_month, payment_date, status,
                     working_days, working_hours, overtime_hours, holiday_hours, late_hours, absent_days,
                     base_salary, overtime_pay, holiday_pay, commute_allowance, other_allowance, total_payment,
-                    health_insurance, care_insurance, pension_insurance, employment_insurance, 
+                    health_insurance, care_insurance, pension_insurance, employment_insurance,
+                    child_support,
                     income_tax, resident_tax, other_deduction, total_deduction,
                     net_payment, calculated_at, calculated_by
                 ) VALUES (
@@ -75,6 +76,7 @@ def calculate_payroll(request: schemas.PayrollCalculationRequest):
                     %s, %s, %s, %s, %s, %s,
                     %s, %s, %s, %s, %s, %s,
                     %s, %s, %s, %s,
+                    %s,
                     %s, %s, %s, %s,
                     %s, %s, %s
                 )
@@ -89,6 +91,7 @@ def calculate_payroll(request: schemas.PayrollCalculationRequest):
                     calc_result["commute_allowance"], calc_result["other_allowance"], calc_result["total_payment"],
                     calc_result["health_insurance"], calc_result["care_insurance"], 
                     calc_result["pension_insurance"], calc_result["employment_insurance"],
+                    calc_result["child_support"],
                     calc_result["income_tax"], calc_result["resident_tax"], calc_result["other_deduction"],
                     calc_result["total_deduction"],
                     calc_result["net_payment"], datetime.now(), calc_result["calculated_by"]
diff --git a/backend/app/payroll/calculation/service.py b/backend/app/payroll/calculation/service.py
index e93ea4f..1692dbd 100644
--- a/backend/app/payroll/calculation/service.py
+++ b/backend/app/payroll/calculation/service.py
@@ -334,9 +334,11 @@ class PayrollCalculationService:
                 
                 if result:
                     standard_monthly_salary = Decimal(str(result["monthly_amount"]))
-                    print(f"[DEBUG] 標準報酬月額表検索: 総支給額={total_payment} → 標準報酬月額={standard_monthly_salary}")
+                    child_support_full = Decimal(str(result["child_support"])) if result["child_support"] is not None else Decimal("0")
+                    print(f"[DEBUG] 標準報酬月額表検索: 総支給額={total_payment} → 標準報酬月額={standard_monthly_salary}, 子育て支援金全額={child_support_full}")
                 else:
                     print(f"[DEBUG] 標準報酬月額表検索: 該当等級なし（総支給額={total_payment}）")
+                    child_support_full = Decimal("0")
 
         
         # 社会保険料上限を取得
@@ -410,6 +412,15 @@ class PayrollCalculationService:
         employment_insurance_rate = PayrollCalculationService.get_insurance_rate("雇用保険", payment_date)
         employment_insurance = Decimal("0")
         
+        # 子ども・子育て支援金（令和8年4月分以降のみ適用）
+        child_support = Decimal("0")
+        is_child_support_applicable = (
+            (payroll_year == 2026 and payroll_month >= 4) or payroll_year >= 2027
+        )
+        if is_child_support_applicable and calc_social_insurance:
+            child_support = (child_support_full / Decimal("2")).quantize(Decimal("0.01"))
+            print(f"[DEBUG] 子育て支援金: 全額={child_support_full} → 折半額（従業員負担）={child_support}")
+
         # 雇用保険加入対象かどうか確認
         is_employment_insurance_eligible = salary_setting.get("employment_insurance_eligible", True) if salary_setting else True
         
@@ -422,12 +433,13 @@ class PayrollCalculationService:
         elif not employment_insurance_rate and calc_social_insurance:
             errors.append(f"雇用保険料率が見つかりません（年度: {payment_date.year}）")
         
-        # 社会保険計算スキップ時は全て。0にする
+        # 社会保険計算スキップ時は全て0にする
         if not calc_social_insurance:
             health_insurance = Decimal("0")
             care_insurance = Decimal("0")
             pension_insurance = Decimal("0")
             employment_insurance = Decimal("0")
+            child_support = Decimal("0")
         
         # エラーがある場合は、エラーメッセージを返す
         if errors:
@@ -447,7 +459,8 @@ class PayrollCalculationService:
             health_insurance - 
             care_insurance -
             pension_insurance - 
-            employment_insurance
+            employment_insurance -
+            child_support
         )
         
         if calc_income_tax:
@@ -465,6 +478,7 @@ class PayrollCalculationService:
             care_insurance +
             pension_insurance + 
             employment_insurance + 
+            child_support +
             income_tax + 
             resident_tax + 
             other_deduction
@@ -501,6 +515,7 @@ class PayrollCalculationService:
             "care_insurance": care_insurance,
             "pension_insurance": pension_insurance,
             "employment_insurance": employment_insurance,
+            "child_support": child_support,
             "income_tax": income_tax,
             "resident_tax": resident_tax,
             "other_deduction": other_deduction,
diff --git a/backend/app/payroll/settings/standard_remuneration_router.py b/backend/app/payroll/settings/standard_remuneration_router.py
index bd045cf..a136391 100644
--- a/backend/app/payroll/settings/standard_remuneration_router.py
+++ b/backend/app/payroll/settings/standard_remuneration_router.py
@@ -17,6 +17,7 @@ class StandardRemunerationRow(BaseModel):
     salary_to: Optional[Decimal]
     health_insurance_no_care: Decimal
     health_insurance_with_care: Decimal
+    child_support: Decimal
     pension_insurance: Decimal
 
 
@@ -43,7 +44,7 @@ async def get_standard_remuneration(year: int, prefecture: Optional[str] = None)
                 if prefecture:
                     query = """
                         SELECT rate_year, prefecture, grade, monthly_amount, salary_from, salary_to,
-                               health_insurance_no_care, health_insurance_with_care, pension_insurance
+                               health_insurance_no_care, health_insurance_with_care, child_support, pension_insurance
                         FROM standard_remuneration
                         WHERE rate_year = %s AND prefecture = %s
                         ORDER BY prefecture, 
@@ -54,7 +55,7 @@ async def get_standard_remuneration(year: int, prefecture: Optional[str] = None)
                 else:
                     query = """
                         SELECT rate_year, prefecture, grade, monthly_amount, salary_from, salary_to,
-                               health_insurance_no_care, health_insurance_with_care, pension_insurance
+                               health_insurance_no_care, health_insurance_with_care, child_support, pension_insurance
                         FROM standard_remuneration
                         WHERE rate_year = %s
                         ORDER BY prefecture, 
@@ -76,6 +77,7 @@ async def get_standard_remuneration(year: int, prefecture: Optional[str] = None)
                 "salary_to": row["salary_to"],
                 "health_insurance_no_care": row["health_insurance_no_care"],
                 "health_insurance_with_care": row["health_insurance_with_care"],
+                "child_support": row["child_support"],
                 "pension_insurance": row["pension_insurance"]
             })
         
@@ -127,33 +129,38 @@ async def import_standard_remuneration(
                     detail=f"A1セルから年度を抽出できません: {a1_value}"
                 )
         
-        # 第9行からメタデータ（保険料率）を抽出
+        # 第8行からメタデータ（保険料率）を抽出
+        # 列配置: F8(idx5)=健康保険(介護なし), H8(idx7)=健康保険(介護あり), J8(idx9)=子育て支援金, L8(idx11)=厚生年金
+        # 値は0-1スケール（例: 0.0985）なので×100してパーセント表示
         metadata = {}
         try:
-            row9 = list(ws.iter_rows(min_row=9, max_row=9, values_only=True))[0]
-            # F9, H9, J9 (インデックス 5, 7, 9) から値を取得
-            health_no_care_rate = row9[5] if len(row9) > 5 else None  # F9
-            health_with_care_rate = row9[7] if len(row9) > 7 else None  # H9
-            pension_rate = row9[9] if len(row9) > 9 else None  # J9
+            row8 = list(ws.iter_rows(min_row=8, max_row=8, values_only=True))[0]
+            health_no_care_rate = row8[5] if len(row8) > 5 else None   # F8
+            health_with_care_rate = row8[7] if len(row8) > 7 else None  # H8
+            child_support_rate = row8[9] if len(row8) > 9 else None     # J8
+            pension_rate = row8[11] if len(row8) > 11 else None         # L8
             
-            print(f"[メタデータ] 第9行: F9={health_no_care_rate}, H9={health_with_care_rate}, J9={pension_rate}")
+            print(f"[メタデータ] 第8行: F8={health_no_care_rate}, H8={health_with_care_rate}, J8={child_support_rate}, L8={pension_rate}")
             
-            # パーセンテージをクリーニング（文字列から%を削除）
             def clean_percentage(val):
                 if val is None:
                     return None
-                val_str = str(val).strip()
-                val_str = val_str.replace('%', '').replace('％', '')
+                if isinstance(val, float):
+                    return round(val * 100, 4)  # 0.0985 → 9.85
+                val_str = str(val).strip().replace('%', '').replace('％', '')
                 try:
-                    return float(val_str)
+                    f = float(val_str)
+                    # 1未満なら0-1スケールと判断して×100
+                    return round(f * 100, 4) if f < 1 else f
                 except:
                     return None
             
             metadata = {
                 'health_no_care_rate': clean_percentage(health_no_care_rate),
                 'health_with_care_rate': clean_percentage(health_with_care_rate),
+                'child_support_rate': clean_percentage(child_support_rate),
                 'pension_rate': clean_percentage(pension_rate),
-                'source': str(a1_value) if a1_value else None  # A1セルの内容を追加
+                'source': str(a1_value) if a1_value else None
             }
             print(f"[メタデータ クリーニング後] {metadata}")
         except Exception as e:
@@ -165,16 +172,15 @@ async def import_standard_remuneration(
         errors = []
         rows_read = []
         
-        # まずヘッダー行を確認（11行目）
-        header_row = list(ws.iter_rows(min_row=11, max_row=11, values_only=True))[0]
-        # ヘッダー行の全列を表示
-        header_debug = f"ヘッダー(11行目): {list(header_row)}"
+        # まずヘッダー行を確認（10行目）
+        header_row = list(ws.iter_rows(min_row=10, max_row=10, values_only=True))[0]
+        header_debug = f"ヘッダー(10行目): {list(header_row)}"
         errors.append(header_debug)
         
-        # min_row=12で12行目から読み取りを開始
+        # min_row=11で11行目（等級1）から読み取りを開始
         # enumerate()はイテレータの要素番号なので、start=0にして、実際の行番号は手動で計算
-        for idx, row in enumerate(ws.iter_rows(min_row=12, values_only=True)):
-            row_idx = 12 + idx  # 実際のExcel行番号
+        for idx, row in enumerate(ws.iter_rows(min_row=11, values_only=True)):
+            row_idx = 11 + idx  # 実際のExcel行番号
             # 最初の1行だけ全列を記録（デバッグ用）
             if idx == 0:
                 row_debug = f"Row {row_idx} (最初のデータ行): {list(row)}"
@@ -251,40 +257,40 @@ async def import_standard_remuneration(
                 # パターンB: col2 = 数値, col3 = '～' → [grade, monthly, range_from, ~, range_to, health_no_full, health_no_half, health_with_full, health_with_half, ...]
                 # パターンC: col2 = 数値, col3 = 数値 → [grade, monthly, range_from, range_to, health_no_full, health_no_half, health_with_full, health_with_half, ...]
                 
+                # r8ippan3.xlsx形式:
+                # col A(0)=等級, col B(1)=月額, col C(2)=円以上, col D(3)='～', col E(4)=円未満
+                # col F(5)=健保介護なし全額, col G(6)=折半, col H(7)=健保介護あり全額, col I(8)=折半
+                # col J(9)=子育て支援金全額, col K(10)=折半, col L(11)=厚生年金全額, col M(12)=折半
+                # ※等級1のみcol C(2)が空でcol D(3)='～'
+                # ※等級1〜3は厚生年金col L(11)が空（最低標準報酬月額88,000円のため）
+                
                 if col2_cleaned in ('～', '〜', '-'):
-                    # パターンA: 列2=「～」, 列3=上限値
-                    salary_from = 0  # または前の行から取得
+                    # パターンA: 列C=「～」, 列D=上限値（古い形式用フォールバック）
+                    salary_from = 0
                     salary_to = clean_value(row[3], 'salary_to')
-                    # 保険料は列4以降
                     health_no_care = clean_value(row[4] if len(row) > 4 else None, 'health_no_care')
                     health_with_care = clean_value(row[6] if len(row) > 6 else None, 'health_with_care')
-                    
-                    # デバッグ: row全体の長さとrow[8]の値を記録
-                    print(f"[デバッグ パターンA] 行{row_idx}: len(row)={len(row)}, row全体={list(row)}")
-                    print(f"  row[8]={row[8] if len(row) > 8 else 'N/A (行が短い)'}")
-                    
-                    pension = clean_value(row[8] if len(row) > 8 else None, 'pension')
-                    if pension == 0:
-                        print(f"  ⚠️ 警告: ペンション値が0です。row[8]の元データ = {row[8] if len(row) > 8 else 'N/A'}")
-                    print(f"  clean_value後: pension={pension}, type={type(pension)}")
+                    child_support = clean_value(row[8] if len(row) > 8 else None, 'child_support')
+                    pension = clean_value(row[10] if len(row) > 10 else None, 'pension')
                     
                 elif col3_cleaned in ('～', '〜', '-'):
-                    # パターンB: 列2=下限, 列3=「～」, 列4=上限
+                    # パターンB: 列C=下限(またはNone), 列D=「～」, 列E=上限
+                    # r8ippan3.xlsx の標準形式
                     salary_from = clean_value(row[2], 'salary_from')
                     salary_to = clean_value(row[4] if len(row) > 4 else None, 'salary_to')
-                    # 保険料は列5以降
                     health_no_care = clean_value(row[5] if len(row) > 5 else None, 'health_no_care')
                     health_with_care = clean_value(row[7] if len(row) > 7 else None, 'health_with_care')
-                    pension = clean_value(row[9] if len(row) > 9 else None, 'pension')
+                    child_support = clean_value(row[9] if len(row) > 9 else None, 'child_support')
+                    pension = clean_value(row[11] if len(row) > 11 else None, 'pension')
                     
                 else:
-                    # パターンC: 列2=下限、列3=上限の数値パターン
+                    # パターンC: 列C=下限、列D=上限の数値パターン
                     salary_from = clean_value(row[2], 'salary_from')
                     salary_to = clean_value(row[3], 'salary_to')
-                    # 保険料は列4以降
                     health_no_care = clean_value(row[4] if len(row) > 4 else None, 'health_no_care')
                     health_with_care = clean_value(row[6] if len(row) > 6 else None, 'health_with_care')
-                    pension = clean_value(row[8] if len(row) > 8 else None, 'pension')
+                    child_support = clean_value(row[8] if len(row) > 8 else None, 'child_support')
+                    pension = clean_value(row[10] if len(row) > 10 else None, 'pension')
                 
                 # 必須フィールドのチェック（詳細なエラーメッセージ）
                 missing_fields = []
@@ -342,7 +348,7 @@ async def import_standard_remuneration(
                 
                 data_rows.append((
                     rate_year, prefecture, grade, monthly_amount, salary_from, salary_to,
-                    health_no_care, health_with_care, pension
+                    health_no_care, health_with_care, child_support, pension
                 ))
                 
             except Exception as e:
@@ -370,8 +376,8 @@ async def import_standard_remuneration(
                 insert_query = """
                     INSERT INTO standard_remuneration 
                     (rate_year, prefecture, grade, monthly_amount, salary_from, salary_to,
-                     health_insurance_no_care, health_insurance_with_care, pension_insurance)
-                    VALUES (%s, %s, %s, %s, %s, %s, %s, %s, %s)
+                     health_insurance_no_care, health_insurance_with_care, child_support, pension_insurance)
+                    VALUES (%s, %s, %s, %s, %s, %s, %s, %s, %s, %s)
                 """
                 
                 cur.executemany(insert_query, data_rows)
diff --git a/backend/app/static/payroll-calculation.html b/backend/app/static/payroll-calculation.html
index edc6548..116e09a 100644
--- a/backend/app/static/payroll-calculation.html
+++ b/backend/app/static/payroll-calculation.html
@@ -2,10 +2,16 @@
 <html lang="ja">
   <head>
     <meta charset="UTF-8" />
+    <script src="js/auth.js"></script>
     <meta name="viewport" content="width=device-width, initial-scale=1.0" />
     <title>給与管理 - 月次給与計算</title>
     <link rel="stylesheet" href="/css/style.css" />
     <style>
+      .container {
+        max-width: 900px;
+        margin: 0 auto;
+        padding: 0 20px;
+      }
       .filters {
         margin-bottom: 20px;
         padding: 15px;
@@ -88,6 +94,14 @@
       .payroll-detail {
         margin-top: 20px;
       }
+      /* 明細を中央に寄せ、横幅を狭める（読みやすくするため） */
+      .payroll-detail {
+        max-width: 760px;
+        margin-left: auto;
+        margin-right: auto;
+        padding-left: 8px;
+        padding-right: 8px;
+      }
       .detail-section {
         margin-bottom: 20px;
         padding: 15px;
@@ -108,149 +122,437 @@
         font-size: 1.2em;
         color: #007bff;
       }
+      .back-link {
+        display: inline-block;
+        margin-bottom: 20px;
+        color: #007bff;
+        text-decoration: none;
+        font-size: 14px;
+      }
+      .back-link:hover {
+        text-decoration: underline;
+      }
+      /* タブスタイル */
+      .nav-tabs-calc {
+        display: flex;
+        gap: 10px;
+        margin-bottom: 20px;
+        border-bottom: 2px solid #ddd;
+      }
+      .nav-tab-calc {
+        padding: 10px 20px;
+        cursor: pointer;
+        border: none;
+        background: #f0f0f0;
+        border-radius: 5px 5px 0 0;
+      }
+      .nav-tab-calc.active {
+        background: #007bff;
+        color: white;
+      }
+      .tab-content-calc {
+        display: none;
+      }
+      .tab-content-calc.active {
+        display: block;
+      }
     </style>
   </head>
   <body>
     <div class="container">
-      <h1>給与管理 - 月次給与計算</h1>
+      <button
+        onclick="location.href = 'payroll.html'"
+        class="back-button"
+        style="
+          padding: 8px 16px;
+          background: #007bff;
+          color: white;
+          border: none;
+          border-radius: 4px;
+          cursor: pointer;
+          font-size: 14px;
+          margin-bottom: 20px;
+        "
+      >
+        ← 給与管理メニューに戻る
+      </button>
 
-      <div class="filters">
-        <label>
-          対象年月:
-          <input
-            type="number"
-            id="filterYear"
-            style="width: 100px"
-            placeholder="年"
-          />
-        </label>
-        <label>
-          <input
-            type="number"
-            id="filterMonth"
-            style="width: 80px"
-            min="1"
-            max="12"
-            placeholder="月"
-          />
-        </label>
-        <button class="btn btn-primary" onclick="loadPayrolls()">検索</button>
-        <button class="btn btn-success" onclick="showCalculateForm()">
-          新規計算
+      <h1>給与管理 - 給与・賞与計算</h1>
+
+      <div class="nav-tabs-calc">
+        <button class="nav-tab-calc active" onclick="switchTab('salary')">
+          給与計算
+        </button>
+        <button class="nav-tab-calc" onclick="switchTab('bonus')">
+          賞与計算
+        </button>
+        <button class="nav-tab-calc" onclick="switchTab('voucher')">
+          📄 账票出力
         </button>
       </div>
 
-      <div id="payrollList" class="payroll-list"></div>
-
-      <!-- 給与計算フォーム（モーダル風） -->
-      <div
-        id="calculateModal"
-        style="
-          display: none;
-          position: fixed;
-          top: 50px;
-          left: 50%;
-          transform: translateX(-50%);
-          width: 800px;
-          max-height: 90vh;
-          overflow-y: auto;
-          background: white;
-          padding: 30px;
-          border: 2px solid #007bff;
-          border-radius: 10px;
-          box-shadow: 0 4px 8px rgba(0, 0, 0, 0.2);
-          z-index: 1000;
-        "
-      >
-        <h2>給与計算</h2>
-        <form id="calculateForm" onsubmit="calculatePayroll(event)">
-          <div class="form-group">
-            <label>従業員 *</label>
-            <select name="employee_id" id="employeeSelect" required>
-              <option value="">選択してください</option>
+      <!-- 給与計算タブ -->
+      <div id="tab-salary" class="tab-content-calc active">
+        <div class="filters">
+          <label>
+            対象年:
+            <input
+              type="number"
+              id="filterYear"
+              style="width: 90px"
+              value="2026"
+              min="2000"
+              max="2099"
+            />
+          </label>
+          <label>
+            従業員:
+            <select id="filterEmployee" style="min-width: 200px">
+              <option value="">全員</option>
             </select>
-          </div>
+          </label>
+          <button class="btn btn-primary" onclick="loadPayrolls()">検索</button>
+          <button class="btn btn-success" onclick="showCalculateForm()">
+            新規計算
+          </button>
+        </div>
 
-          <div class="form-row">
-            <div class="form-group">
-              <label>対象年 *</label>
-              <input type="number" name="payroll_year" required />
-            </div>
-            <div class="form-group">
-              <label>対象月 *</label>
-              <input
-                type="number"
-                name="payroll_month"
-                min="1"
-                max="12"
-                required
-              />
-            </div>
-            <div class="form-group">
-              <label>支給日 *</label>
-              <input type="date" name="payment_date" required />
-            </div>
-          </div>
+        <div id="payrollList" class="payroll-list"></div>
+
+        <!-- 給与計算フォーム（モーダル風） -->
+        <div
+          id="calculateModal"
+          style="
+            display: none;
+            position: fixed;
+            top: 50px;
+            left: 50%;
+            transform: translateX(-50%);
+            width: 800px;
+            max-height: 90vh;
+            overflow-y: auto;
+            background: white;
+            padding: 30px;
+            border: 2px solid #007bff;
+            border-radius: 10px;
+            box-shadow: 0 4px 8px rgba(0, 0, 0, 0.2);
+            z-index: 1000;
+          "
+        >
+          <h2>給与計算</h2>
+          <form id="calculateForm" onsubmit="calculatePayroll(event)">
+            <div class="form-group">
+              <label>従業員 *</label>
+              <select name="employee_id" id="employeeSelect" required>
+                <option value="">選択してください</option>
+              </select>
+            </div>
 
-          <div class="detail-section">
-            <h3>勤怠情報</h3>
             <div class="form-row">
               <div class="form-group">
-                <label>出勤日数</label>
-                <input type="number" name="working_days" step="0.5" value="0" />
-              </div>
-              <div class="form-group">
-                <label>勤務時間</label>
+                <label>対象年 *</label>
                 <input
-                  type="number"
-                  name="working_hours"
-                  step="0.5"
-                  value="0"
+                  type="text"
+                  name="payroll_year"
+                  inputmode="numeric"
+                  pattern="\d{4}"
+                  maxlength="4"
+                  oninput="sanitizeDigits(this, 4)"
+                  required
                 />
               </div>
               <div class="form-group">
-                <label>残業時間</label>
+                <label>対象月 *</label>
+                <select name="payroll_month" required>
+                  <option value="">選択してください</option>
+                  <option value="1">1</option>
+                  <option value="2">2</option>
+                  <option value="3">3</option>
+                  <option value="4">4</option>
+                  <option value="5">5</option>
+                  <option value="6">6</option>
+                  <option value="7">7</option>
+                  <option value="8">8</option>
+                  <option value="9">9</option>
+                  <option value="10">10</option>
+                  <option value="11">11</option>
+                  <option value="12">12</option>
+                </select>
+              </div>
+              <div class="form-group">
+                <label>支給日 *</label>
                 <input
-                  type="number"
-                  name="overtime_hours"
-                  step="0.5"
-                  value="0"
+                  type="date"
+                  name="payment_date"
+                  required
+                  min="1900-01-01"
+                  max="2099-12-31"
                 />
               </div>
             </div>
-            <div class="form-row">
-              <div class="form-group">
-                <label>休日出勤時間</label>
-                <input
-                  type="number"
-                  name="holiday_hours"
-                  step="0.5"
-                  value="0"
-                />
-              </div>
-              <div class="form-group">
-                <label>遅刻時間</label>
-                <input type="number" name="late_hours" step="0.5" value="0" />
-              </div>
-              <div class="form-group">
-                <label>欠勤日数</label>
-                <input type="number" name="absent_days" step="0.5" value="0" />
-              </div>
-            </div>
-          </div>
 
-          <div class="detail-section">
-            <h3>その他</h3>
+            <div class="detail-section">
+              <h3>勤怠情報</h3>
+              <div class="form-row">
+                <div class="form-group">
+                  <label>出勤日数</label>
+                  <input
+                    type="number"
+                    name="working_days"
+                    step="0.5"
+                    value="0"
+                  />
+                </div>
+                <div class="form-group">
+                  <label>勤務時間</label>
+                  <input
+                    type="number"
+                    name="working_hours"
+                    step="0.5"
+                    value="0"
+                  />
+                </div>
+                <div class="form-group">
+                  <label>残業時間</label>
+                  <input
+                    type="number"
+                    name="overtime_hours"
+                    step="0.5"
+                    value="0"
+                  />
+                </div>
+              </div>
+              <div class="form-row">
+                <div class="form-group">
+                  <label>休日出勤時間</label>
+                  <input
+                    type="number"
+                    name="holiday_hours"
+                    step="0.5"
+                    value="0"
+                  />
+                </div>
+                <div class="form-group">
+                  <label>遅刻時間</label>
+                  <input type="number" name="late_hours" step="0.5" value="0" />
+                </div>
+                <div class="form-group">
+                  <label>欠勤日数</label>
+                  <input
+                    type="number"
+                    name="absent_days"
+                    step="0.5"
+                    value="0"
+                  />
+                </div>
+              </div>
+            </div>
+
+            <div class="detail-section">
+              <h3>その他</h3>
+              <div class="form-row">
+                <div class="form-group">
+                  <label>その他手当</label>
+                  <input
+                    type="number"
+                    name="other_allowance"
+                    step="0.01"
+                    value="0"
+                  />
+                </div>
+                <div class="form-group">
+                  <label>住民税</label>
+                  <input
+                    type="number"
+                    name="resident_tax"
+                    step="0.01"
+                    value="0"
+                  />
+                </div>
+                <div class="form-group">
+                  <label>その他控除</label>
+                  <input
+                    type="number"
+                    name="other_deduction"
+                    step="0.01"
+                    value="0"
+                  />
+                </div>
+              </div>
+            </div>
+
+            <div class="detail-section">
+              <h3>計算オプション</h3>
+              <div style="display: flex; gap: 30px; padding: 8px 0">
+                <label
+                  style="
+                    display: flex;
+                    align-items: center;
+                    gap: 6px;
+                    cursor: pointer;
+                  "
+                >
+                  <input type="checkbox" id="calcIncomeTax" checked />
+                  所得税を計算する
+                </label>
+                <label
+                  style="
+                    display: flex;
+                    align-items: center;
+                    gap: 6px;
+                    cursor: pointer;
+                  "
+                >
+                  <input type="checkbox" id="calcSocialInsurance" checked />
+                  社会保険を計算する
+                </label>
+              </div>
+            </div>
+
+            <button type="submit" class="btn btn-primary">計算実行</button>
+            <button
+              type="button"
+              class="btn btn-secondary"
+              onclick="closeCalculateForm()"
+            >
+              キャンセル
+            </button>
+          </form>
+        </div>
+
+        <!-- 給与明細表示 -->
+        <div
+          id="payrollDetail"
+          class="payroll-detail"
+          style="display: none"
+        ></div>
+      </div>
+
+      <!-- 賞与計算タブ -->
+      <div id="tab-bonus" class="tab-content-calc">
+        <div class="filters">
+          <label>
+            対象年:
+            <input
+              type="number"
+              id="filterBonusYear"
+              style="width: 90px"
+              value="2026"
+              min="2000"
+              max="2099"
+            />
+          </label>
+          <button class="btn btn-primary" onclick="loadBonus()">検索</button>
+          <button class="btn btn-success" onclick="showBonusForm()">
+            新規計算
+          </button>
+        </div>
+
+        <div id="bonusList" class="payroll-list"></div>
+
+        <!-- 賞与計算フォーム -->
+        <div
+          id="bonusModal"
+          style="
+            display: none;
+            position: fixed;
+            top: 50px;
+            left: 50%;
+            transform: translateX(-50%);
+            width: 800px;
+            max-height: 90vh;
+            overflow-y: auto;
+            background: white;
+            padding: 30px;
+            border: 2px solid #007bff;
+            border-radius: 10px;
+            box-shadow: 0 4px 8px rgba(0, 0, 0, 0.2);
+            z-index: 1000;
+          "
+        >
+          <h2>賞与計算</h2>
+          <form id="bonusForm" onsubmit="calculateBonus(event)">
+            <div class="form-group">
+              <label>従業員 *</label>
+              <select name="employee_id" id="bonusEmployeeSelect" required>
+                <option value="">選択してください</option>
+              </select>
+            </div>
+
             <div class="form-row">
               <div class="form-group">
-                <label>その他手当</label>
+                <label>対象年 *</label>
+                <input
+                  type="text"
+                  name="bonus_year"
+                  inputmode="numeric"
+                  pattern="\d{4}"
+                  maxlength="4"
+                  oninput="sanitizeDigits(this, 4)"
+                  required
+                />
+              </div>
+              <div class="form-group">
+                <label>対象月 *</label>
+                <select name="bonus_month" required>
+                  <option value="">選択してください</option>
+                  <option value="1">1</option>
+                  <option value="2">2</option>
+                  <option value="3">3</option>
+                  <option value="4">4</option>
+                  <option value="5">5</option>
+                  <option value="6">6</option>
+                  <option value="7">7</option>
+                  <option value="8">8</option>
+                  <option value="9">9</option>
+                  <option value="10">10</option>
+                  <option value="11">11</option>
+                  <option value="12">12</option>
+                </select>
+              </div>
+              <div class="form-group">
+                <label>賞与種別 *</label>
+                <select name="bonus_type" required>
+                  <option value="">選択してください</option>
+                  <option value="夏季賞与">夏季賞与</option>
+                  <option value="冬季賞与">冬季賞与</option>
+                  <option value="決算賞与">決算賞与</option>
+                  <option value="その他">その他</option>
+                </select>
+              </div>
+            </div>
+
+            <div class="form-row">
+              <div class="form-group">
+                <label>支給日 *</label>
+                <input
+                  type="date"
+                  name="payment_date"
+                  required
+                  min="1900-01-01"
+                  max="2099-12-31"
+                />
+              </div>
+              <div class="form-group">
+                <label>基本賞与額</label>
+                <input type="number" name="base_bonus" step="0.01" value="0" />
+              </div>
+              <div class="form-group">
+                <label>業績賞与</label>
                 <input
                   type="number"
-                  name="other_allowance"
+                  name="performance_bonus"
                   step="0.01"
                   value="0"
                 />
               </div>
+            </div>
+
+            <div class="form-row">
+              <div class="form-group">
+                <label>その他賞与</label>
+                <input type="number" name="other_bonus" step="0.01" value="0" />
+              </div>
               <div class="form-group">
                 <label>住民税</label>
                 <input
@@ -270,29 +572,297 @@
                 />
               </div>
             </div>
-          </div>
 
-          <button type="submit" class="btn btn-primary">計算実行</button>
-          <button
-            type="button"
-            class="btn btn-secondary"
-            onclick="closeCalculateForm()"
-          >
-            キャンセル
-          </button>
-        </form>
+            <button type="submit" class="btn btn-primary">計算実行</button>
+            <button
+              type="button"
+              class="btn btn-secondary"
+              onclick="closeBonusForm()"
+            >
+              キャンセル
+            </button>
+          </form>
+        </div>
+
+        <!-- 賞与明細表示 -->
+        <div
+          id="bonusDetail"
+          class="payroll-detail"
+          style="display: none"
+        ></div>
       </div>
 
-      <!-- 給与明細表示 -->
+      <!-- 账票出力タブ -->
+      <div id="tab-voucher" class="tab-content-calc">
+        <div class="filters">
+          <h3>出力条件の設定</h3>
+        </div>
+
+        <!-- 時間範囲選択 -->
+        <div class="detail-section" style="background: #f9f9f9">
+          <h3>期間選択</h3>
+          <div class="form-row">
+            <div class="form-group">
+              <label>開始年月 *</label>
+              <div style="display: flex; gap: 6px; align-items: center">
+                <input
+                  type="text"
+                  id="voucherStartYear"
+                  style="width: 90px"
+                  placeholder="年"
+                  maxlength="4"
+                  pattern="[0-9]{4}"
+                  inputmode="numeric"
+                  required
+                />
+                <span style="color: #666">年</span>
+                <select id="voucherStartMonth" required>
+                  <option value="">月</option>
+                  <option value="1">1</option>
+                  <option value="2">2</option>
+                  <option value="3">3</option>
+                  <option value="4">4</option>
+                  <option value="5">5</option>
+                  <option value="6">6</option>
+                  <option value="7">7</option>
+                  <option value="8">8</option>
+                  <option value="9">9</option>
+                  <option value="10">10</option>
+                  <option value="11">11</option>
+                  <option value="12">12</option>
+                </select>
+                <span style="color: #666">月</span>
+              </div>
+            </div>
+            <div class="form-group">
+              <label>終了年月</label>
+              <div style="display: flex; gap: 6px; align-items: center">
+                <input
+                  type="text"
+                  id="voucherEndYear"
+                  style="width: 90px"
+                  placeholder="年"
+                  maxlength="4"
+                  pattern="[0-9]{4}"
+                  inputmode="numeric"
+                />
+                <span style="color: #666">年</span>
+                <select id="voucherEndMonth">
+                  <option value="">月</option>
+                  <option value="1">1</option>
+                  <option value="2">2</option>
+                  <option value="3">3</option>
+                  <option value="4">4</option>
+                  <option value="5">5</option>
+                  <option value="6">6</option>
+                  <option value="7">7</option>
+                  <option value="8">8</option>
+                  <option value="9">9</option>
+                  <option value="10">10</option>
+                  <option value="11">11</option>
+                  <option value="12">12</option>
+                </select>
+                <span style="color: #666">月</span>
+              </div>
+            </div>
+            <div class="form-group">
+              <label style="color: #999; font-size: 12px">
+                ※終了年月を空にすると開始月のみを対象にします
+              </label>
+            </div>
+          </div>
+        </div>
+
+        <!-- 従業員選択 -->
+        <div class="detail-section" style="background: #f9f9f9">
+          <h3>従業員選択</h3>
+          <div style="margin-bottom: 10px">
+            <button
+              class="btn btn-primary"
+              style="padding: 8px 15px"
+              onclick="selectAllVoucherEmployees()"
+            >
+              全選択
+            </button>
+            <button
+              class="btn btn-secondary"
+              style="padding: 8px 15px"
+              onclick="clearAllVoucherEmployees()"
+            >
+              全解除
+            </button>
+            <span
+              id="voucherEmployeeCount"
+              style="margin-left: 20px; font-weight: bold"
+              >選択数: 0</span
+            >
+          </div>
+          <div
+            id="voucherEmployeeList"
+            style="
+              border: 1px solid #ddd;
+              padding: 15px;
+              border-radius: 5px;
+              max-height: 300px;
+              overflow-y: auto;
+              background: white;
+            "
+          >
+            <p style="color: #999">従業員を読み込み中...</p>
+          </div>
+        </div>
+
+        <!-- 支払類型選択 -->
+        <div class="detail-section" style="background: #f9f9f9">
+          <h3>支払タイプ</h3>
+          <div style="display: flex; gap: 30px">
+            <label style="font-weight: normal">
+              <input type="radio" name="voucherType" value="all" checked />
+              <span>給与・賞与両方</span>
+            </label>
+            <label style="font-weight: normal">
+              <input type="radio" name="voucherType" value="salary" />
+              <span>給与のみ</span>
+            </label>
+            <label style="font-weight: normal">
+              <input type="radio" name="voucherType" value="bonus" />
+              <span>賞与のみ</span>
+            </label>
+          </div>
+        </div>
+
+        <!-- 操作ボタン -->
+        <div style="margin: 20px 0; display: flex; gap: 10px">
+          <button
+            class="btn btn-success"
+            id="printVouchersBtn"
+            onclick="printVouchers()"
+            style="background: #007bff"
+          >
+            📄 印刷
+          </button>
+          <button
+            class="btn btn-success"
+            onclick="exportVouchersCSV()"
+            style="background: #28a745"
+          >
+            CSV出力
+          </button>
+          <!-- PDF出力は後の実装用 -->
+          <!-- <button class="btn btn-info" onclick="exportVouchersPDF()">PDF出力</button> -->
+        </div>
+
+        <!-- 結果表示エリア -->
+        <div id="voucherResultArea" style="display: none; margin-top: 30px">
+          <div
+            id="voucherResultSummary"
+            style="padding: 15px; border-radius: 5px; margin-bottom: 20px"
+          >
+            <!-- 結果摘要がここに表示される -->
+          </div>
+
+          <div
+            id="voucherResultData"
+            style="
+              background: white;
+              border: 1px solid #ddd;
+              border-radius: 5px;
+              padding: 20px;
+            "
+          >
+            <!-- 詳細データがここに表示される -->
+          </div>
+        </div>
+      </div>
+    </div>
+
+    <!-- 無データアラートモーダル -->
+    <div
+      id="noDataModal"
+      style="
+        display: none;
+        position: fixed;
+        top: 0;
+        left: 0;
+        width: 100%;
+        height: 100%;
+        background: rgba(0, 0, 0, 0.5);
+        z-index: 2000;
+        justify-content: center;
+        align-items: center;
+      "
+    >
       <div
-        id="payrollDetail"
-        class="payroll-detail"
-        style="display: none"
-      ></div>
+        style="
+          background: white;
+          padding: 30px;
+          border-radius: 10px;
+          max-width: 500px;
+          box-shadow: 0 4px 8px rgba(0, 0, 0, 0.3);
+        "
+      >
+        <h2 style="color: #d9534f; margin-top: 0">⚠️ データがありません</h2>
+        <p
+          id="noDataMessage"
+          style="font-size: 16px; line-height: 1.6; color: #333"
+        >
+          <!-- メッセージがここに表示される -->
+        </p>
+        <div style="text-align: right; margin-top: 20px">
+          <button
+            class="btn btn-primary"
+            onclick="
+              document.getElementById('noDataModal').style.display = 'none'
+            "
+          >
+            OK
+          </button>
+        </div>
+      </div>
     </div>
 
     <script>
+      // Use relative API paths so frontend works when served via nginx on the NAS.
+      // The nginx service will proxy API requests to the backend container.
       const API_BASE = "";
+      let employeeMap = {};
+
+      // sanitize input to digits only and limit length
+      function sanitizeDigits(el, maxLen) {
+        if (!el) return;
+        // remove non-digits
+        el.value = el.value.replace(/\D/g, "");
+        if (maxLen && el.value.length > maxLen)
+          el.value = el.value.slice(0, maxLen);
+      }
+
+      function validateYearMonth(yearStr, monthStr) {
+        const now = new Date();
+        const currentYear = now.getFullYear();
+        if (!/^[0-9]{4}$/.test(String(yearStr)))
+          return {
+            ok: false,
+            message: "対象年は4桁の数字で入力してください（例: 2026）",
+          };
+        const year = Number(yearStr);
+        if (year < 1900 || year > currentYear + 1)
+          return {
+            ok: false,
+            message: `対象年は1900〜${currentYear + 1}の範囲で入力してください`,
+          };
+        if (!/^[0-9]{1,2}$/.test(String(monthStr)))
+          return {
+            ok: false,
+            message: "対象月は数字のみで入力してください（1〜12）",
+          };
+        const month = Number(monthStr);
+        if (month < 1 || month > 12)
+          return {
+            ok: false,
+            message: "対象月は1〜12の範囲で入力してください",
+          };
+        return { ok: true, year, month };
+      }
 
       async function loadEmployees() {
         const response = await fetch(
@@ -300,8 +870,14 @@
         );
         const employees = await response.json();
 
-        const select = document.getElementById("employeeSelect");
-        select.innerHTML =
+        // マップを作成して再利用できるようにする
+        employeeMap = {};
+        employees.forEach((emp) => {
+          employeeMap[emp.employee_id] = emp;
+        });
+
+        // 給与フォームと賞与フォーム両方のセレクトボックスを更新
+        const optionsHtml =
           '<option value="">選択してください</option>' +
           employees
             .map(
@@ -309,15 +885,52 @@
                 `<option value="${emp.employee_id}">${emp.employee_code} - ${emp.name}</option>`,
             )
             .join("");
+
+        const salarySelect = document.getElementById("employeeSelect");
+        if (salarySelect) salarySelect.innerHTML = optionsHtml;
+
+        const bonusSelect = document.getElementById("bonusEmployeeSelect");
+        if (bonusSelect) bonusSelect.innerHTML = optionsHtml;
+
+        // 検索用フィルタのドロップダウンも更新
+        const filterSelect = document.getElementById("filterEmployee");
+        if (filterSelect) {
+          const currentVal = filterSelect.value;
+          filterSelect.innerHTML =
+            '<option value="">全員</option>' +
+            employees
+              .map(
+                (emp) =>
+                  `<option value="${emp.employee_id}">${emp.employee_code} - ${emp.name}</option>`,
+              )
+              .join("");
+          filterSelect.value = currentVal;
+        }
+
+        return employees;
       }
 
       async function loadPayrolls() {
-        const year = document.getElementById("filterYear").value;
-        const month = document.getElementById("filterMonth").value;
+        // 前回の給与明細をクリア
+        const detailDiv = document.getElementById("payrollDetail");
+        if (detailDiv) {
+          detailDiv.style.display = "none";
+          detailDiv.innerHTML = "";
+        }
+
+        const year =
+          Number(document.getElementById("filterYear")?.value) || null;
+        const employeeId =
+          document.getElementById("filterEmployee")?.value || null;
 
         const params = new URLSearchParams();
         if (year) params.append("payroll_year", year);
-        if (month) params.append("payroll_month", month);
+        if (employeeId) params.append("employee_id", employeeId);
+
+        // employeeMap が空なら読み込む
+        if (!employeeMap || Object.keys(employeeMap).length === 0) {
+          await loadEmployees();
+        }
 
         try {
           const response = await fetch(
@@ -325,28 +938,65 @@
           );
           const payrolls = await response.json();
 
-          const html = payrolls
-            .map(
-              (p) => `
-                    <div class="payroll-item" onclick="viewPayroll(${p.payroll_id})">
-                        <div>
-                            <strong>${p.payroll_year}年${p.payroll_month}月</strong>
-                            <span class="status-badge status-${p.status}">${getStatusLabel(p.status)}</span>
-                        </div>
-                        <div>
-                            従業員ID: ${p.employee_id} | 支給日: ${p.payment_date}
-                        </div>
-                        <div>
-                            <strong>差引支給額: ¥${Number(p.net_payment).toLocaleString()}</strong>
-                            (総支給: ¥${Number(p.total_payment).toLocaleString()} - 控除: ¥${Number(p.total_deduction).toLocaleString()})
-                        </div>
+          if (!payrolls || payrolls.length === 0) {
+            document.getElementById("payrollList").innerHTML =
+              "<p>給与データがありません</p>";
+            return;
+          }
+
+          // 月別にグループ化
+          const byMonth = {};
+          payrolls.forEach((p) => {
+            const key = `${p.payroll_year}-${String(p.payroll_month).padStart(2, "0")}`;
+            if (!byMonth[key]) byMonth[key] = [];
+            byMonth[key].push(p);
+          });
+
+          // 月順にソート
+          const sortedMonths = Object.keys(byMonth).sort();
+
+          const html = sortedMonths
+            .map((monthKey) => {
+              const [y, m] = monthKey.split("-");
+              const items = byMonth[monthKey]
+                .map((p) => {
+                  const emp = employeeMap[p.employee_id];
+                  const empLabel = emp
+                    ? `${emp.employee_code} - ${emp.name}`
+                    : `従業員ID: ${p.employee_id}`;
+                  return `
+                <div class="payroll-item" style="display:flex; justify-content:space-between; align-items:flex-start;">
+                  <div style="flex:1; cursor:pointer;" onclick="viewPayroll(${p.payroll_id})">
+                    <div>
+                      <strong>${empLabel}</strong>
+                      <span class="status-badge status-${p.status}">${getStatusLabel(p.status)}</span>
+                      <span style="margin-left:8px; font-size:12px; color:#666;">支給日: ${p.payment_date}</span>
                     </div>
-                `,
-            )
+                    <div style="margin-top:4px;">
+                      <strong>差引支給額: ¥${Number(p.net_payment).toLocaleString()}</strong>
+                      <span style="color:#666; font-size:13px;">（総支給: ¥${Number(p.total_payment).toLocaleString()} - 控除: ¥${Number(p.total_deduction).toLocaleString()}）</span>
+                    </div>
+                  </div>
+                  <button class="btn btn-danger btn-small" onclick="deletePayroll(${p.payroll_id}); event.stopPropagation();" style="margin-left:10px; white-space:nowrap; background-color:#dc3545; color:#fff; border:none;">
+                    削除
+                  </button>
+                </div>
+              `;
+                })
+                .join("");
+
+              return `
+              <div style="margin-bottom:20px;">
+                <div style="background:#e8f0fe; border-left:4px solid #007bff; padding:8px 14px; font-weight:bold; font-size:15px; margin-bottom:6px;">
+                  ${Number(y)}年 ${Number(m)}月
+                </div>
+                ${items}
+              </div>
+            `;
+            })
             .join("");
 
-          document.getElementById("payrollList").innerHTML =
-            html || "<p>給与データがありません</p>";
+          document.getElementById("payrollList").innerHTML = html;
         } catch (error) {
           alert("給与一覧の取得に失敗しました");
           console.error(error);
@@ -384,11 +1034,28 @@
         event.preventDefault();
         const form = event.target;
         const formData = new FormData(form);
-        const data = {};
+        // validate year/month
+        const yearStr = formData.get("payroll_year");
+        const monthStr = formData.get("payroll_month");
+        const valid = validateYearMonth(yearStr, monthStr);
+        if (!valid.ok) {
+          alert(valid.message);
+          return;
+        }
 
+        const data = {};
         formData.forEach((value, key) => {
+          // convert numeric-like fields to Number, keep others as-is
           data[key] = isNaN(value) || value === "" ? value : Number(value);
         });
+        // ensure payroll_year/month are numbers
+        data.payroll_year = valid.year;
+        data.payroll_month = valid.month;
+        // 計算オプションフラグ
+        data.calc_income_tax =
+          document.getElementById("calcIncomeTax")?.checked ?? true;
+        data.calc_social_insurance =
+          document.getElementById("calcSocialInsurance")?.checked ?? true;
 
         try {
           const response = await fetch(
@@ -404,10 +1071,15 @@
             const result = await response.json();
             alert("給与計算が完了しました");
             closeCalculateForm();
+            await loadPayrolls();
             viewPayroll(result.payroll_id);
           } else {
             const error = await response.json();
-            alert("計算に失敗しました: " + error.detail);
+            const errorMessage =
+              typeof error.detail === "string"
+                ? error.detail
+                : JSON.stringify(error.detail || error);
+            alert("計算に失敗しました:\n\n" + errorMessage);
           }
         } catch (error) {
           alert("計算に失敗しました");
@@ -422,45 +1094,143 @@
           );
           const payroll = await response.json();
 
+          // 従業員情報と扶養家族情報を取得
+          const empResponse = await fetch(
+            `${API_BASE}/payroll/employees/${payroll.employee_id}`,
+          );
+          const employee = await empResponse.json();
+
+          // 源泉税控除対象人数を計算（16歳以上19歳未満の一般扶養親族 + 19歳以上23歳未満の特定扶養親族）
+          const dependentCount = employee.dependents
+            ? employee.dependents.filter((d) => {
+                // 有効期間チェック
+                if (d.valid_to && new Date(d.valid_to) < new Date())
+                  return false;
+
+                // 生年月日から年齢を計算（その年の12月31日時点）
+                if (!d.birth_date) return false;
+                const birthDate = new Date(d.birth_date);
+                const targetYear = payroll.payroll_year;
+                const yearEnd = new Date(targetYear, 11, 31); // 12月31日
+                let age = yearEnd.getFullYear() - birthDate.getFullYear();
+                const monthDiff = yearEnd.getMonth() - birthDate.getMonth();
+                if (
+                  monthDiff < 0 ||
+                  (monthDiff === 0 && yearEnd.getDate() < birthDate.getDate())
+                ) {
+                  age--;
+                }
+
+                // 16歳以上が源泉税控除対象（16-18歳は一般扶養、19-22歳は特定扶養）
+                return age >= 16;
+              }).length
+            : 0;
+
           const html = `
-                    <h2>${payroll.payroll_year}年${payroll.payroll_month}月 給与明細</h2>
-                    <p>従業員ID: ${payroll.employee_id} | 支給日: ${payroll.payment_date}</p>
-                    <p>ステータス: <span class="status-badge status-${payroll.status}">${getStatusLabel(payroll.status)}</span></p>
+                    <h2>${payroll.payroll_year}年${
+                      payroll.payroll_month
+                    }月 給与明細</h2>
+                    <p><strong>従業員:</strong> ${employee.employee_code} - ${
+                      employee.name
+                    } | <strong>支給日:</strong> ${
+                      payroll.payment_date
+                    } | <strong>甲欄扶養親族人数（源泉税控除対象）:</strong> ${dependentCount}人</p>
+                    <p>ステータス: <span class="status-badge status-${
+                      payroll.status
+                    }">${getStatusLabel(payroll.status)}</span></p>
 
                     <div class="detail-section">
-                        <h3>勤怠情報</h3>
-                        <div class="detail-row"><span>出勤日数:</span><span>${payroll.working_days}日</span></div>
-                        <div class="detail-row"><span>勤務時間:</span><span>${payroll.working_hours}時間</span></div>
-                        <div class="detail-row"><span>残業時間:</span><span>${payroll.overtime_hours}時間</span></div>
-                        <div class="detail-row"><span>休日出勤:</span><span>${payroll.holiday_hours}時間</span></div>
-                        <div class="detail-row"><span>欠勤日数:</span><span>${payroll.absent_days}日</span></div>
+                        <h3>勤怠情報 ${
+                          payroll.status === "calculated"
+                            ? '<button class="btn btn-primary" onclick="editPayroll(' +
+                              payroll.payroll_id +
+                              ')" style="padding: 5px 10px; font-size: 12px; float: right;">編集</button>'
+                            : ""
+                        }</h3>
+                        <div class="detail-row"><span>出勤日数:</span><span>${
+                          payroll.working_days
+                        }日</span></div>
+                        <div class="detail-row"><span>勤務時間:</span><span>${
+                          payroll.working_hours
+                        }時間</span></div>
+                        <div class="detail-row"><span>残業時間:</span><span>${
+                          payroll.overtime_hours
+                        }時間</span></div>
+                        <div class="detail-row"><span>休日出勤:</span><span>${
+                          payroll.holiday_hours
+                        }時間</span></div>
+                        <div class="detail-row"><span>欠勤日数:</span><span>${
+                          payroll.absent_days
+                        }日</span></div>
                     </div>
 
                     <div class="detail-section">
                         <h3>支給項目</h3>
-                        <div class="detail-row"><span>基本給:</span><span>¥${Number(payroll.base_salary).toLocaleString()}</span></div>
-                        <div class="detail-row"><span>残業手当:</span><span>¥${Number(payroll.overtime_pay).toLocaleString()}</span></div>
-                        <div class="detail-row"><span>休日手当:</span><span>¥${Number(payroll.holiday_pay).toLocaleString()}</span></div>
-                        <div class="detail-row"><span>通勤手当:</span><span>¥${Number(payroll.commute_allowance).toLocaleString()}</span></div>
-                        <div class="detail-row"><span>その他手当:</span><span>¥${Number(payroll.other_allowance).toLocaleString()}</span></div>
-                        <div class="detail-row total-row"><span>総支給額:</span><span>¥${Number(payroll.total_payment).toLocaleString()}</span></div>
-                    </div>
-
-                    <div class="detail-section">
-                        <h3>控除項目</h3>
-                        <div class="detail-row"><span>健康保険:</span><span>¥${Number(payroll.health_insurance).toLocaleString()}</span></div>
-                        <div class="detail-row"><span>厚生年金:</span><span>¥${Number(payroll.pension_insurance).toLocaleString()}</span></div>
-                        <div class="detail-row"><span>雇用保険:</span><span>¥${Number(payroll.employment_insurance).toLocaleString()}</span></div>
-                        <div class="detail-row"><span>所得税:</span><span>¥${Number(payroll.income_tax).toLocaleString()}</span></div>
-                        <div class="detail-row"><span>住民税:</span><span>¥${Number(payroll.resident_tax).toLocaleString()}</span></div>
-                        <div class="detail-row"><span>その他控除:</span><span>¥${Number(payroll.other_deduction).toLocaleString()}</span></div>
-                        <div class="detail-row total-row"><span>総控除額:</span><span>¥${Number(payroll.total_deduction).toLocaleString()}</span></div>
+                        <div class="detail-row"><span>基本給:</span><span>¥${Number(
+                          payroll.base_salary,
+                        ).toLocaleString()}</span></div>
+                        <div class="detail-row"><span>残業手当:</span><span>¥${Number(
+                          payroll.overtime_pay,
+                        ).toLocaleString()}</span></div>
+                        <div class="detail-row"><span>休日手当:</span><span>¥${Number(
+                          payroll.holiday_pay,
+                        ).toLocaleString()}</span></div>
+                        <div class="detail-row"><span>通勤手当:</span><span>¥${Number(
+                          payroll.commute_allowance,
+                        ).toLocaleString()}</span></div>
+                        <div class="detail-row"><span>その他手当:</span><span>¥${Number(
+                          payroll.other_allowance,
+                        ).toLocaleString()}</span></div>
+                        <div class="detail-row total-row"><span>総支給額:</span><span>¥${Number(
+                          payroll.total_payment,
+                        ).toLocaleString()}</span></div>
+                        <div class="detail-row"><span>健康保険:</span><span>¥${Number(
+                          payroll.health_insurance,
+                        ).toLocaleString()}</span></div>
+                        <div class="detail-row"><span>介護保険:</span><span>¥${Number(
+                          payroll.care_insurance || 0,
+                        ).toLocaleString()}</span></div>
+                        <div class="detail-row"><span>厚生年金:</span><span>¥${Number(
+                          payroll.pension_insurance,
+                        ).toLocaleString()}</span></div>
+                        <div class="detail-row"><span>雇用保険:</span><span>¥${Number(
+                          payroll.employment_insurance,
+                        ).toLocaleString()}</span></div>
+                        <div class="detail-row"><span style="font-weight:bold">社会保険小計:</span><span style="font-weight:bold">¥${Number(
+                          Number(payroll.health_insurance || 0) +
+                            Number(payroll.care_insurance || 0) +
+                            Number(payroll.pension_insurance || 0) +
+                            Number(payroll.employment_insurance || 0),
+                        ).toLocaleString()}</span></div>
+                        <div class="detail-row">
+                          <span>所得税 <small style="color:#666;">(甲欄${dependentCount}人)</small>:</span>
+                          <span>¥${Number(
+                            payroll.income_tax,
+                          ).toLocaleString()}</span>
+                        </div>
+                        <div style="padding: 5px 10px; background: #f0f8ff; border-radius: 3px; margin: 5px 0; font-size: 12px; color: #666;">
+                          <small>
+                            ※課税対象額から源泉徴収税額表（甲欄）を参照して計算<br>
+                            　扶養親族${dependentCount}人（16歳以上が対象）
+                          </small>
+                        </div>
+                        <div class="detail-row"><span>住民税:</span><span>¥${Number(
+                          payroll.resident_tax,
+                        ).toLocaleString()}</span></div>
+                        <div class="detail-row"><span>その他控除:</span><span>¥${Number(
+                          payroll.other_deduction,
+                        ).toLocaleString()}</span></div>
+                        <div class="detail-row total-row"><span>総控除額:</span><span>¥${Number(
+                          payroll.total_deduction,
+                        ).toLocaleString()}</span></div>
                     </div>
 
                     <div class="detail-section" style="background:#e7f3ff;">
                         <div class="detail-row total-row" style="font-size:1.5em;">
                             <span>差引支給額:</span>
-                            <span>¥${Number(payroll.net_payment).toLocaleString()}</span>
+                            <span>¥${Number(
+                              payroll.net_payment,
+                            ).toLocaleString()}</span>
                         </div>
                     </div>
 
@@ -486,6 +1256,142 @@
         }
       }
 
+      async function editPayroll(payrollId) {
+        try {
+          const response = await fetch(
+            `${API_BASE}/payroll/calculation/${payrollId}`,
+          );
+          const payroll = await response.json();
+
+          // 編集フォームを表示
+          const html = `
+            <div style="position: fixed; top: 50px; left: 50%; transform: translateX(-50%); width: 800px; max-height: 90vh; overflow-y: auto; background: white; padding: 30px; border: 2px solid #007bff; border-radius: 10px; box-shadow: 0 4px 8px rgba(0,0,0,0.2); z-index: 1000;">
+              <h2>給与データ編集</h2>
+              <form id="editPayrollForm" onsubmit="savePayrollEdit(event, ${payrollId})">
+                <div class="detail-section">
+                  <h3>勤怠情報</h3>
+                  <div class="form-row">
+                    <div class="form-group">
+                      <label>出勤日数</label>
+                      <input type="number" name="working_days" step="0.5" value="${payroll.working_days}" />
+                    </div>
+                    <div class="form-group">
+                      <label>勤務時間</label>
+                      <input type="number" name="working_hours" step="0.5" value="${payroll.working_hours}" />
+                    </div>
+                    <div class="form-group">
+                      <label>残業時間</label>
+                      <input type="number" name="overtime_hours" step="0.5" value="${payroll.overtime_hours}" />
+                    </div>
+                  </div>
+                  <div class="form-row">
+                    <div class="form-group">
+                      <label>休日出勤時間</label>
+                      <input type="number" name="holiday_hours" step="0.5" value="${payroll.holiday_hours}" />
+                    </div>
+                    <div class="form-group">
+                      <label>遅刻時間</label>
+                      <input type="number" name="late_hours" step="0.5" value="${payroll.late_hours}" />
+                    </div>
+                    <div class="form-group">
+                      <label>欠勤日数</label>
+                      <input type="number" name="absent_days" step="0.5" value="${payroll.absent_days}" />
+                    </div>
+                  </div>
+                </div>
+                
+                <div class="detail-section">
+                  <h3>その他</h3>
+                  <div class="form-row">
+                    <div class="form-group">
+                      <label>その他手当</label>
+                      <input type="number" name="other_allowance" step="0.01" value="${payroll.other_allowance}" />
+                    </div>
+                    <div class="form-group">
+                      <label>住民税</label>
+                      <input type="number" name="resident_tax" step="0.01" value="${payroll.resident_tax}" />
+                    </div>
+                    <div class="form-group">
+                      <label>その他控除</label>
+                      <input type="number" name="other_deduction" step="0.01" value="${payroll.other_deduction}" />
+                    </div>
+                  </div>
+                </div>
+
+                <div class="detail-section">
+                  <h3>計算オプション</h3>
+                  <div style="display:flex; gap:30px; padding:8px 0;">
+                    <label style="display:flex; align-items:center; gap:6px; cursor:pointer;">
+                      <input type="checkbox" id="editCalcIncomeTax" checked />
+                      所得税を計算する
+                    </label>
+                    <label style="display:flex; align-items:center; gap:6px; cursor:pointer;">
+                      <input type="checkbox" id="editCalcSocialInsurance" checked />
+                      社会保険を計算する
+                    </label>
+                  </div>
+                </div>
+
+                <button type="submit" class="btn btn-primary">保存して再計算</button>
+                <button type="button" class="btn btn-secondary" onclick="this.closest('div').remove()">キャンセル</button>
+              </form>
+            </div>
+          `;
+
+          const editDiv = document.createElement("div");
+          editDiv.innerHTML = html;
+          document.body.appendChild(editDiv);
+        } catch (error) {
+          alert("給与データの取得に失敗しました");
+          console.error(error);
+        }
+      }
+
+      async function savePayrollEdit(event, payrollId) {
+        event.preventDefault();
+        const form = event.target;
+        const formData = new FormData(form);
+        const data = {};
+
+        formData.forEach((value, key) => {
+          data[key] = isNaN(value) || value === "" ? value : Number(value);
+        });
+
+        try {
+          const response = await fetch(
+            `${API_BASE}/payroll/calculation/${payrollId}`,
+            {
+              method: "PUT",
+              headers: { "Content-Type": "application/json" },
+              body: JSON.stringify(data),
+            },
+          );
+
+          if (response.ok) {
+            // チェックボックスの値をフォーム削除前に取得
+            const calcIncomeTax =
+              document.getElementById("editCalcIncomeTax")?.checked ?? true;
+            const calcSocialInsurance =
+              document.getElementById("editCalcSocialInsurance")?.checked ??
+              true;
+            alert("給与データを更新しました");
+            form.closest("div").remove();
+
+            // 再計算
+            await recalculatePayroll(payrollId, {
+              calc_income_tax: calcIncomeTax,
+              calc_social_insurance: calcSocialInsurance,
+            });
+          } else {
+            const error = await response.json();
+            alert("更新に失敗しました: " + error.detail);
+          }
+        } catch (error) {
+          alert("更新に失敗しました");
+          console.error(error);
+        }
+      }
+
       async function approvePayroll(payrollId) {
         if (!confirm("この給与を承認しますか?")) return;
 
@@ -513,14 +1419,17 @@
         }
       }
 
-      async function recalculatePayroll(payrollId) {
+      async function recalculatePayroll(payrollId, calcOptions = null) {
         if (!confirm("給与を再計算しますか?")) return;
 
         try {
+          const body = calcOptions || {};
           const response = await fetch(
             `${API_BASE}/payroll/calculation/${payrollId}/recalculate`,
             {
               method: "POST",
+              headers: { "Content-Type": "application/json" },
+              body: JSON.stringify(body),
             },
           );
 
@@ -537,11 +1446,912 @@
         }
       }
 
-      // 初期化
+      async function deletePayroll(payrollId) {
+        if (
+          !confirm("この給与データを削除しますか？\nこの操作は取り消せません。")
+        )
+          return;
+
+        try {
+          const response = await fetch(
+            `${API_BASE}/payroll/calculation/${payrollId}`,
+            {
+              method: "DELETE",
+            },
+          );
+
+          if (response.ok) {
+            alert("給与データを削除しました");
+            document.getElementById("payrollDetail").style.display = "none";
+            loadPayrolls();
+          } else {
+            const error = await response.json();
+            alert(
+              "削除に失敗しました: " + JSON.stringify(error.detail || error),
+            );
+          }
+        } catch (error) {
+          alert("削除に失敗しました");
+          console.error(error);
+        }
+      }
+
+      // 初期化: 年フィルタに現在年をセットして一覧を読み込む
       const now = new Date();
-      document.getElementById("filterYear").value = now.getFullYear();
-      document.getElementById("filterMonth").value = now.getMonth() + 1;
+      const ym =
+        now.getFullYear() + "-" + String(now.getMonth() + 1).padStart(2, "0");
+      const filterYearEl = document.getElementById("filterYear");
+      if (filterYearEl) filterYearEl.value = now.getFullYear();
+      const filterBonusYearEl = document.getElementById("filterBonusYear");
+      if (filterBonusYearEl) filterBonusYearEl.value = now.getFullYear();
       loadPayrolls();
+
+      // =====================================================
+      // タブ切り替え機能
+      // =====================================================
+      var currentTab = "salary";
+
+      function switchTab(tab) {
+        currentTab = tab;
+
+        // タブボタンの表示切り替え
+        document
+          .querySelectorAll(".nav-tab-calc")
+          .forEach((btn) => btn.classList.remove("active"));
+        event.target.classList.add("active");
+
+        // タブコンテンツの表示切り替え
+        document.getElementById("tab-salary").classList.remove("active");
+        document.getElementById("tab-bonus").classList.remove("active");
+        document.getElementById("tab-voucher").classList.remove("active");
+        document.getElementById("tab-" + tab).classList.add("active");
+
+        // 初回表示時に一覧を読み込む
+        if (tab === "bonus") {
+          loadBonus();
+        } else if (tab === "voucher") {
+          loadVoucherEmployees();
+          // 開始年月をデフォルト値として設定
+          const now = new Date();
+          const ym =
+            now.getFullYear() +
+            "-" +
+            String(now.getMonth() + 1).padStart(2, "0");
+          document.getElementById("voucherStartYear").value = now.getFullYear();
+          document.getElementById("voucherStartMonth").value =
+            now.getMonth() + 1;
+          document.getElementById("voucherEndYear").value = "";
+          document.getElementById("voucherEndMonth").value = "";
+        }
+      }
+
+      // =====================================================
+      // 賞与計算関連
+      // =====================================================
+      async function loadBonus() {
+        const year = document.getElementById("filterBonusYear").value;
+
+        const params = new URLSearchParams();
+        if (year) params.append("bonus_year", Number(year));
+
+        // employeeMapが空なら読み込む
+        if (!employeeMap || Object.keys(employeeMap).length === 0) {
+          await loadEmployees();
+        }
+
+        try {
+          const response = await fetch(`${API_BASE}/payroll/bonus/?${params}`);
+          const bonuses = await response.json();
+
+          const html = bonuses
+            .map((b) => {
+              const emp = employeeMap[b.employee_id];
+              const empLabel = emp
+                ? `${emp.employee_code} - ${emp.name}`
+                : `従業員: 未登録`;
+
+              return `
+                    <div class="payroll-item" style="display: flex; justify-content: space-between; align-items: flex-start;">
+                        <div style="flex: 1; cursor: pointer;" onclick="viewBonus(${
+                          b.bonus_id
+                        })">
+                            <div>
+                                <strong>${b.bonus_year}年${
+                                  b.bonus_month
+                                }月</strong>
+                                <span class="status-badge status-calculated">${
+                                  b.bonus_type
+                                }</span>
+                            </div>
+                            <div>
+                                ${empLabel} | 支給日: ${b.payment_date}
+                            </div>
+                            <div>
+                                <strong>差引支給額: ¥${Number(
+                                  b.net_bonus,
+                                ).toLocaleString()}</strong>
+                                (総支給: ¥${Number(
+                                  b.total_bonus,
+                                ).toLocaleString()} - 控除: ¥${Number(
+                                  b.total_deduction || 0,
+                                ).toLocaleString()})
+                            </div>
+                        </div>
+                        <button class="btn btn-danger btn-small" onclick="deleteBonus(${
+                          b.bonus_id
+                        }); event.stopPropagation();" style="margin-left: 10px; white-space: nowrap; background-color: #dc3545; color: #fff; border: none;">
+                            削除
+                        </button>
+                    </div>
+                `;
+            })
+            .join("");
+
+          document.getElementById("bonusList").innerHTML =
+            html || "<p>賞与データがありません</p>";
+        } catch (error) {
+          alert("賞与一覧の取得に失敗しました");
+          console.error(error);
+        }
+      }
+
+      function showBonusForm() {
+        document.getElementById("bonusModal").style.display = "block";
+        loadEmployees();
+
+        // デフォルト値設定
+        const now = new Date();
+        document.querySelector("#bonusForm [name='bonus_year']").value =
+          now.getFullYear();
+        document.querySelector("#bonusForm [name='bonus_month']").value =
+          now.getMonth() + 1;
+      }
+
+      function closeBonusForm() {
+        document.getElementById("bonusModal").style.display = "none";
+        document.getElementById("bonusForm").reset();
+      }
+
+      async function calculateBonus(event) {
+        event.preventDefault();
+        const form = event.target;
+        const formData = new FormData(form);
+        // validate year/month
+        const yearStr = formData.get("bonus_year");
+        const monthStr = formData.get("bonus_month");
+        const valid = validateYearMonth(yearStr, monthStr);
+        if (!valid.ok) {
+          alert(valid.message);
+          return;
+        }
+
+        const data = {};
+        formData.forEach((value, key) => {
+          data[key] = isNaN(value) || value === "" ? value : Number(value);
+        });
+        data.bonus_year = valid.year;
+        data.bonus_month = valid.month;
+
+        try {
+          const response = await fetch(`${API_BASE}/payroll/bonus/calculate`, {
+            method: "POST",
+            headers: { "Content-Type": "application/json" },
+            body: JSON.stringify(data),
+          });
+
+          if (response.ok) {
+            const result = await response.json();
+            alert("賞与計算が完了しました");
+            closeBonusForm();
+            viewBonus(result.bonus_id);
+          } else {
+            const error = await response.json();
+            const errorMessage =
+              typeof error.detail === "string"
+                ? error.detail
+                : JSON.stringify(error.detail || error);
+            alert("計算に失敗しました:\n\n" + errorMessage);
+          }
+        } catch (error) {
+          alert("計算に失敗しました");
+          console.error(error);
+        }
+      }
+
+      async function viewBonus(bonusId) {
+        try {
+          const response = await fetch(`${API_BASE}/payroll/bonus/${bonusId}`);
+          const bonus = await response.json();
+
+          // 従業員情報を取得
+          const empResponse = await fetch(
+            `${API_BASE}/payroll/employees/${bonus.employee_id}`,
+          );
+          const employee = await empResponse.json();
+
+          const html = `
+                    <h2>${bonus.bonus_year}年${
+                      bonus.bonus_month
+                    }月 賞与明細</h2>
+                    <p><strong>従業員:</strong> ${employee.employee_code} - ${
+                      employee.name
+                    } | <strong>支給日:</strong> ${
+                      bonus.payment_date
+                    } | <strong>賞与種別:</strong> ${bonus.bonus_type}</p>
+
+                    <div class="detail-section">
+                        <h3>支給項目</h3>
+                        <div class="detail-row"><span>基本賞与額:</span><span>¥${Number(
+                          bonus.base_bonus || 0,
+                        ).toLocaleString()}</span></div>
+                        <div class="detail-row"><span>業績賞与:</span><span>¥${Number(
+                          bonus.performance_bonus || 0,
+                        ).toLocaleString()}</span></div>
+                        <div class="detail-row"><span>その他賞与:</span><span>¥${Number(
+                          bonus.other_bonus || 0,
+                        ).toLocaleString()}</span></div>
+                        <div class="detail-row total-row"><span>総支給額:</span><span>¥${Number(
+                          bonus.total_bonus || 0,
+                        ).toLocaleString()}</span></div>
+                    </div>
+
+                    <div class="detail-section">
+                        <h3>控除項目</h3>
+                        <div class="detail-row"><span>健康保険:</span><span>¥${Number(
+                          bonus.health_insurance || 0,
+                        ).toLocaleString()}</span></div>
+                        <div class="detail-row"><span>介護保険:</span><span>¥${Number(
+                          bonus.care_insurance || 0,
+                        ).toLocaleString()}</span></div>
+                        <div class="detail-row"><span>厚生年金:</span><span>¥${Number(
+                          bonus.pension_insurance || 0,
+                        ).toLocaleString()}</span></div>
+                        <div class="detail-row"><span>雇用保険:</span><span>¥${Number(
+                          bonus.employment_insurance || 0,
+                        ).toLocaleString()}</span></div>
+                        <div class="detail-row"><span style="font-weight:bold">社会保険小計:</span><span style="font-weight:bold">¥${Number(
+                          Number(bonus.health_insurance || 0) +
+                            Number(bonus.care_insurance || 0) +
+                            Number(bonus.pension_insurance || 0) +
+                            Number(bonus.employment_insurance || 0),
+                        ).toLocaleString()}</span></div>
+                        <div class="detail-row"><span>所得税:</span><span>¥${Number(
+                          bonus.income_tax || 0,
+                        ).toLocaleString()}</span></div>
+                        <div class="detail-row"><span>住民税:</span><span>¥${Number(
+                          bonus.resident_tax || 0,
+                        ).toLocaleString()}</span></div>
+                        <div class="detail-row"><span>その他控除:</span><span>¥${Number(
+                          bonus.other_deduction || 0,
+                        ).toLocaleString()}</span></div>
+                        <div class="detail-row total-row"><span>総控除額:</span><span>¥${Number(
+                          bonus.total_deduction || 0,
+                        ).toLocaleString()}</span></div>
+                    </div>
+
+                    <div class="detail-section" style="background:#e7f3ff;">
+                        <div class="detail-row total-row" style="font-size:1.5em;">
+                            <span>差引支給額:</span>
+                            <span>¥${Number(
+                              bonus.net_bonus || 0,
+                            ).toLocaleString()}</span>
+                        </div>
+                    </div>
+
+                    <button class="btn btn-primary" onclick="recalculateBonus(${
+                      bonus.bonus_id
+                    })">再計算</button>
+                    <button class="btn btn-secondary" onclick="document.getElementById('bonusDetail').style.display='none'">閉じる</button>
+                `;
+
+          document.getElementById("bonusDetail").innerHTML = html;
+          document.getElementById("bonusDetail").style.display = "block";
+          document
+            .getElementById("bonusDetail")
+            .scrollIntoView({ behavior: "smooth" });
+        } catch (error) {
+          alert("賞与明細の取得に失敗しました");
+          console.error(error);
+        }
+      }
+
+      async function deleteBonus(bonusId) {
+        if (
+          !confirm("この賞与データを削除しますか？\nこの操作は取り消せません。")
+        )
+          return;
+
+        try {
+          const response = await fetch(`${API_BASE}/payroll/bonus/${bonusId}`, {
+            method: "DELETE",
+          });
+
+          if (response.ok) {
+            alert("賞与データを削除しました");
+            document.getElementById("bonusDetail").style.display = "none";
+            loadBonus();
+          } else {
+            const error = await response.json();
+            alert(
+              "削除に失敗しました: " + JSON.stringify(error.detail || error),
+            );
+          }
+        } catch (error) {
+          alert("削除に失敗しました");
+          console.error(error);
+        }
+      }
+
+      async function recalculateBonus(bonusId) {
+        if (!confirm("賞与を再計算しますか?")) return;
+
+        try {
+          const response = await fetch(
+            `${API_BASE}/payroll/bonus/${bonusId}/recalculate`,
+            {
+              method: "POST",
+            },
+          );
+
+          if (response.ok) {
+            alert("再計算が完了しました");
+            viewBonus(bonusId);
+          } else {
+            const error = await response.json();
+            alert("再計算に失敗しました: " + error.detail);
+          }
+        } catch (error) {
+          alert("再計算に失敗しました");
+          console.error(error);
+        }
+      }
+
+      // =====================================================
+      // 账票出力機能
+      // =====================================================
+      let voucherEmployeeSelection = {}; // 従業員選択状態を記録
+
+      async function loadVoucherEmployees() {
+        try {
+          const response = await fetch(
+            `${API_BASE}/payroll/vouchers/employees`,
+          );
+          const data = await response.json();
+          const employees = data.employees || [];
+
+          // 従業員選択を初期化
+          voucherEmployeeSelection = {};
+
+          // 従業員リストをHTMLで表示
+          const html = employees
+            .map((emp) => {
+              return `
+                <label style="display: flex; align-items: center; padding: 8px; cursor: pointer;">
+                  <input type="checkbox" 
+                    class="voucherEmployeeCheckbox" 
+                    value="${emp.id}"
+                    onchange="updateVoucherEmployeeCount()"
+                    style="margin-right: 10px; cursor: pointer;">
+                  <span>${emp.code} - ${emp.name}</span>
+                </label>
+              `;
+            })
+            .join("");
+
+          document.getElementById("voucherEmployeeList").innerHTML =
+            html || "<p>従業員がありません</p>";
+
+          // 選択数を0にリセット
+          document.getElementById("voucherEmployeeCount").textContent =
+            "選択数: 0";
+        } catch (error) {
+          console.error("従業員リスト取得エラー:", error);
+          document.getElementById("voucherEmployeeList").innerHTML =
+            "<p style='color: red;'>従業員リスト読み込みエラー</p>";
+        }
+      }
+
+      function updateVoucherEmployeeCount() {
+        const checkboxes = document.querySelectorAll(
+          ".voucherEmployeeCheckbox:checked",
+        );
+        const count = checkboxes.length;
+        document.getElementById("voucherEmployeeCount").textContent =
+          `選択数: ${count}`;
+      }
+
+      function selectAllVoucherEmployees() {
+        document
+          .querySelectorAll(".voucherEmployeeCheckbox")
+          .forEach((cb) => (cb.checked = true));
+        updateVoucherEmployeeCount();
+      }
+
+      function clearAllVoucherEmployees() {
+        document
+          .querySelectorAll(".voucherEmployeeCheckbox")
+          .forEach((cb) => (cb.checked = false));
+        updateVoucherEmployeeCount();
+      }
+
+      function getSelectedVoucherEmployees() {
+        const checkboxes = document.querySelectorAll(
+          ".voucherEmployeeCheckbox:checked",
+        );
+        return Array.from(checkboxes).map((cb) => parseInt(cb.value));
+      }
+
+      async function printVouchers() {
+        // 検証
+        const startYear = Number(
+          document.getElementById("voucherStartYear").value,
+        );
+        const startMonth = Number(
+          document.getElementById("voucherStartMonth").value,
+        );
+        if (!startYear || !startMonth) {
+          alert("開始年月を選択してください");
+          return;
+        }
+
+        const employeeIds = getSelectedVoucherEmployees();
+        if (employeeIds.length === 0) {
+          alert("最少1人の従業員を選択してください");
+          return;
+        }
+
+        // 年月を解析
+        const endYearVal = document.getElementById("voucherEndYear").value;
+        const endMonthVal = document.getElementById("voucherEndMonth").value;
+        const endYear = endYearVal ? Number(endYearVal) : null;
+        const endMonth = endMonthVal ? Number(endMonthVal) : null;
+
+        const voucherType = document.querySelector(
+          "input[name='voucherType']:checked",
+        ).value;
+
+        // APIを呼び出す
+        try {
+          const payload = {
+            start_year: startYear,
+            start_month: startMonth,
+            end_year: endYear,
+            end_month: endMonth,
+            employee_ids: employeeIds,
+            voucher_type: voucherType,
+            format: "preview",
+          };
+
+          console.log("送信ペイロード:", JSON.stringify(payload, null, 2));
+
+          const response = await fetch(`${API_BASE}/payroll/vouchers/export`, {
+            method: "POST",
+            headers: { "Content-Type": "application/json" },
+            body: JSON.stringify(payload),
+          });
+
+          const result = await response.json();
+          console.log("レスポンス:", result);
+
+          if (!result.has_data) {
+            alert(result.message || "データが見つかりません");
+            return;
+          }
+
+          // 新しいウィンドウを開く
+          const printWindow = window.open("", "", "height=1600,width=1800");
+
+          // 打印用HTML构建
+          let printHtml = `
+            <!DOCTYPE html>
+            <html>
+            <head>
+              <meta charset="UTF-8">
+              <title>給与・賞与明細</title>
+              <style>
+                * { margin: 0; padding: 0; }
+                body {
+                  font-family: 'MS Gothic', 'Courier New', monospace;
+                  font-size: 12px;
+                  color: #333;
+                }
+                .page {
+                  page-break-after: always;
+                  padding: 30px 40px;
+                  min-height: 1000px;
+                }
+                .page:last-child {
+                  page-break-after: auto;
+                }
+                .page-title {
+                  text-align: center;
+                  font-size: 20px;
+                  font-weight: bold;
+                  margin-bottom: 10px;
+                }
+                .employee-info {
+                  font-size: 14px;
+                  margin-bottom: 5px;
+                }
+                .detail-table {
+                  width: 100%;
+                  border-collapse: collapse;
+                  margin-bottom: 15px;
+                }
+                .detail-table td {
+                  border: 1px solid #333;
+                  padding: 6px 8px;
+                }
+                .detail-table .label {
+                  background: #f5f5f5;
+                  font-weight: bold;
+                  width: 40%;
+                }
+                .detail-table .value {
+                  text-align: right;
+                  font-family: 'Courier New', monospace;
+                }
+                .section-title {
+                  font-weight: bold;
+                  margin-top: 10px;
+                  margin-bottom: 5px;
+                  border-bottom: 1px solid #333;
+                  padding-bottom: 2px;
+                }
+                .total-row {
+                  background: #f0f0f0;
+                  font-weight: bold;
+                }
+                @media print {
+                  body { margin: 0; padding: 0; }
+                  .page { padding: 20px; }
+                }
+              </style>
+            </head>
+            <body>
+          `;
+
+          // 月末日を計算する関数
+          function getLastDayOfMonth(year, month) {
+            const date = new Date(year, month, 0);
+            return String(date.getDate()).padStart(2, "0");
+          }
+
+          const generationDate = new Date().toLocaleDateString("ja-JP");
+
+          // グループ化: 従業員ごと、年月ごと、給与/賞与ごと
+          let currentKey = null;
+          let pageOpen = false;
+
+          if (result.summary && Array.isArray(result.summary)) {
+            result.summary.forEach((emp) => {
+              if (!emp.has_salary_data && !emp.has_bonus_data) return;
+
+              const salaries = (result.data?.salary || []).filter(
+                (s) => s.employee_id === emp.employee_id,
+              );
+              const bonuses = (result.data?.bonus || []).filter(
+                (b) => b.employee_id === emp.employee_id,
+              );
+
+              // 給与データの処理
+              salaries.forEach((salary) => {
+                const salaryYearMonth = `${salary.payroll_year}-${salary.payroll_month}`;
+                const currentKey_new = `${emp.employee_id}-${salaryYearMonth}-salary`;
+                const paymentDate = `${salary.payroll_year}年${String(salary.payroll_month).padStart(2, "0")}月${getLastDayOfMonth(salary.payroll_year, salary.payroll_month)}日`;
+
+                // 新しいキーが異なる場合は新しいページを開く
+                if (currentKey !== currentKey_new) {
+                  if (pageOpen) {
+                    printHtml += "</div>";
+                  }
+                  currentKey = currentKey_new;
+                  printHtml += '<div class="page">';
+                  printHtml += `<div style="font-size: 11px; color: #999; margin-bottom: 10px; text-align: right;">帳票生成日: ${generationDate}</div>`;
+                  pageOpen = true;
+                }
+
+                printHtml += `
+                  <div class="page-title">${salary.payroll_year}年${String(salary.payroll_month).padStart(2, "0")}月 給与明細</div>
+                  <div class="employee-info">従業員: ${emp.employee_code} ${emp.employee_name}</div>
+                  <div class="employee-info" style="color: #666; font-size: 12px;">支給日: ${paymentDate}</div>
+                  ${emp.employment_type ? `<div class="employee-info" style="color: #666; font-size: 12px;">雇用形態：${emp.employment_type}</div>` : ""}
+                  
+                  <div class="section-title">勤怠情報</div>
+                  <table class="detail-table">
+                    <tr>
+                      <td class="label">出勤日数</td>
+                      <td class="value">${Number(salary.working_days).toFixed(1)}日</td>
+                      <td class="label">勤務時間</td>
+                      <td class="value">${Number(salary.working_hours).toFixed(1)}時間</td>
+                    </tr>
+                    <tr>
+                      <td class="label">残業時間</td>
+                      <td class="value">${Number(salary.overtime_hours).toFixed(1)}時間</td>
+                      <td class="label">休日出勤</td>
+                      <td class="value">${Number(salary.holiday_hours).toFixed(1)}時間</td>
+                    </tr>
+                    <tr>
+                      <td class="label">遅刻時間</td>
+                      <td class="value">${Number(salary.late_hours).toFixed(1)}時間</td>
+                      <td class="label">欠勤日数</td>
+                      <td class="value">${Number(salary.absent_days).toFixed(1)}日</td>
+                    </tr>
+                  </table>
+
+                  <div class="section-title">支給項目</div>
+                  <table class="detail-table">
+                    <tr>
+                      <td class="label">基本給</td>
+                      <td class="value">¥${Number(salary.base_salary).toLocaleString()}</td>
+                      <td class="label">残業手当</td>
+                      <td class="value">¥${Number(salary.overtime_pay).toLocaleString()}</td>
+                    </tr>
+                    <tr>
+                      <td class="label">休日手当</td>
+                      <td class="value">¥${Number(salary.holiday_pay).toLocaleString()}</td>
+                      <td class="label">通勤手当</td>
+                      <td class="value">¥${Number(salary.commute_allowance).toLocaleString()}</td>
+                    </tr>
+                    <tr>
+                      <td class="label">その他手当</td>
+                      <td class="value">¥${Number(salary.other_allowance).toLocaleString()}</td>
+                      <td class="label"></td>
+                      <td class="value"></td>
+                    </tr>
+                    <tr class="total-row">
+                      <td class="label">総支給額</td>
+                      <td class="value">¥${Number(salary.total_payment).toLocaleString()}</td>
+                      <td class="label"></td>
+                      <td class="value"></td>
+                    </tr>
+                  </table>
+
+                  <div class="section-title">控除項目</div>
+                  <table class="detail-table">
+                    <tr>
+                      <td class="label">健康保険</td>
+                      <td class="value">¥${Number(salary.health_insurance).toLocaleString()}</td>
+                      <td class="label">介護保険</td>
+                      <td class="value">¥${Number(salary.care_insurance).toLocaleString()}</td>
+                    </tr>
+                    <tr>
+                      <td class="label">厚生年金</td>
+                      <td class="value">¥${Number(salary.pension_insurance).toLocaleString()}</td>
+                      <td class="label">雇用保険</td>
+                      <td class="value">¥${Number(salary.employment_insurance).toLocaleString()}</td>
+                    </tr>
+                    <tr>
+                      <td class="label">子ども・子育て支援金</td>
+                      <td class="value">¥${Number(salary.child_support || 0).toLocaleString()}</td>
+                      <td class="label">所得税</td>
+                      <td class="value">¥${Number(salary.income_tax).toLocaleString()}</td>
+                    </tr>
+                    <tr>
+                      <td class="label">住民税</td>
+                      <td class="value">¥${Number(salary.resident_tax).toLocaleString()}</td>
+                      <td class="label">その他控除</td>
+                      <td class="value">¥${Number(salary.other_deduction).toLocaleString()}</td>
+                    </tr>
+                    <tr class="total-row">
+                      <td class="label">総控除額</td>
+                      <td class="value">¥${Number(salary.total_deduction).toLocaleString()}</td>
+                      <td class="label"></td>
+                      <td class="value"></td>
+                    </tr>
+                  </table>
+
+                  <div style="margin-top: 20px; padding: 15px; border: 2px solid #000; text-align: right;">
+                    <div style="font-size: 14px; font-weight: bold;">差引支給額</div>
+                    <div style="font-size: 24px; font-weight: bold; margin-top: 5px;">¥${Number(salary.net_payment).toLocaleString()}</div>
+                  </div>
+                `;
+              });
+
+              // 賞与データの処理
+              bonuses.forEach((bonus) => {
+                const bonusYearMonth = `${bonus.bonus_year}-${bonus.bonus_month}`;
+                const currentKey_new = `${emp.employee_id}-${bonusYearMonth}-bonus`;
+                const bonusPaymentDate = `${bonus.bonus_year}年${String(bonus.bonus_month).padStart(2, "0")}月${getLastDayOfMonth(bonus.bonus_year, bonus.bonus_month)}日`;
+
+                // 新しいキーが異なる場合は新しいページを開く
+                if (currentKey !== currentKey_new) {
+                  if (pageOpen) {
+                    printHtml += "</div>";
+                  }
+                  currentKey = currentKey_new;
+                  printHtml += '<div class="page">';
+                  printHtml += `<div style="font-size: 11px; color: #999; margin-bottom: 10px; text-align: right;">帳票生成日: ${generationDate}</div>`;
+                  pageOpen = true;
+                }
+
+                printHtml += `
+                  <div class="page-title">${bonus.bonus_year}年${String(bonus.bonus_month).padStart(2, "0")}月 賞与明細${bonus.bonus_type ? ` (${bonus.bonus_type})` : ""}</div>
+                  <div class="employee-info">従業員: ${emp.employee_code} ${emp.employee_name}</div>
+                  <div class="employee-info" style="color: #666; font-size: 12px;">支給日: ${bonusPaymentDate}</div>
+                  ${emp.employment_type ? `<div class="employee-info" style="color: #666; font-size: 12px;">雇用形態：${emp.employment_type}</div>` : ""}
+                  
+                  <div class="section-title">支給項目</div>
+                  <table class="detail-table">
+                    <tr>
+                      <td class="label">基本賞与額</td>
+                      <td class="value">¥${Number(bonus.base_bonus).toLocaleString()}</td>
+                      <td class="label">業績賞与</td>
+                      <td class="value">¥${Number(bonus.performance_bonus).toLocaleString()}</td>
+                    </tr>
+                    <tr>
+                      <td class="label">その他賞与</td>
+                      <td class="value">¥${Number(bonus.other_bonus).toLocaleString()}</td>
+                      <td class="label"></td>
+                      <td class="value"></td>
+                    </tr>
+                    <tr class="total-row">
+                      <td class="label">総支給額</td>
+                      <td class="value">¥${Number(bonus.total_bonus).toLocaleString()}</td>
+                      <td class="label"></td>
+                      <td class="value"></td>
+                    </tr>
+                  </table>
+
+                  <div class="section-title">控除項目</div>
+                  <table class="detail-table">
+                    <tr>
+                      <td class="label">健康保険</td>
+                      <td class="value">¥${Number(bonus.health_insurance).toLocaleString()}</td>
+                      <td class="label">介護保険</td>
+                      <td class="value">¥${Number(bonus.care_insurance).toLocaleString()}</td>
+                    </tr>
+                    <tr>
+                      <td class="label">厚生年金</td>
+                      <td class="value">¥${Number(bonus.pension_insurance).toLocaleString()}</td>
+                      <td class="label">雇用保険</td>
+                      <td class="value">¥${Number(bonus.employment_insurance).toLocaleString()}</td>
+                    </tr>
+                    <tr>
+                      <td class="label">子ども・子育て支援金</td>
+                      <td class="value">¥${Number(bonus.child_support || 0).toLocaleString()}</td>
+                      <td class="label">所得税</td>
+                      <td class="value">¥${Number(bonus.income_tax).toLocaleString()}</td>
+                    </tr>
+                    <tr>
+                      <td class="label">その他控除</td>
+                      <td class="value">¥${Number(bonus.other_deduction).toLocaleString()}</td>
+                      <td class="label"></td>
+                      <td class="value"></td>
+                    </tr>
+                    <tr class="total-row">
+                      <td class="label">総控除額</td>
+                      <td class="value">¥${Number(bonus.total_deduction).toLocaleString()}</td>
+                      <td class="label"></td>
+                      <td class="value"></td>
+                    </tr>
+                  </table>
+
+                  <div style="margin-top: 20px; padding: 15px; border: 2px solid #000; text-align: right;">
+                    <div style="font-size: 14px; font-weight: bold;">差引支給額</div>
+                    <div style="font-size: 24px; font-weight: bold; margin-top: 5px;">¥${Number(bonus.net_bonus).toLocaleString()}</div>
+                  </div>
+                `;
+              });
+            });
+
+            if (pageOpen) {
+              printHtml += "</div>";
+            }
+          }
+
+          printHtml += `
+            </body>
+            </html>
+          `;
+
+          // 打印内容を設定して打印
+          printWindow.document.write(printHtml);
+          printWindow.document.close();
+
+          // 少し遅延させて打印ダイアログを表示
+          setTimeout(() => {
+            printWindow.print();
+          }, 1000);
+        } catch (error) {
+          console.error("エラー:", error);
+          alert("印刷準備中にエラーが発生しました");
+        }
+      }
+
+      function showNoDataAlert(message) {
+        document.getElementById("noDataMessage").textContent = message;
+        document.getElementById("noDataModal").style.display = "flex";
+      }
+
+      async function exportVouchersCSV() {
+        // 検証
+        const startYear = Number(
+          document.getElementById("voucherStartYear").value,
+        );
+        const startMonth = Number(
+          document.getElementById("voucherStartMonth").value,
+        );
+        if (!startYear || !startMonth) {
+          alert("開始年月を選択してください");
+          return;
+        }
+
+        const employeeIds = getSelectedVoucherEmployees();
+        if (employeeIds.length === 0) {
+          alert("最少1人の従業員を選択してください");
+          return;
+        }
+
+        const endYearVal = document.getElementById("voucherEndYear").value;
+        const endMonthVal = document.getElementById("voucherEndMonth").value;
+        const endYear = endYearVal ? Number(endYearVal) : null;
+        const endMonth = endMonthVal ? Number(endMonthVal) : null;
+        const voucherType = document.querySelector(
+          "input[name='voucherType']:checked",
+        ).value;
+
+        try {
+          const payload = {
+            start_year: startYear,
+            start_month: startMonth,
+            end_year: endYear,
+            end_month: endMonth,
+            employee_ids: employeeIds,
+            voucher_type: voucherType,
+            format: "csv",
+          };
+
+          const response = await fetch(`${API_BASE}/payroll/vouchers/export`, {
+            method: "POST",
+            headers: { "Content-Type": "application/json" },
+            body: JSON.stringify(payload),
+          });
+
+          const result = await response.json();
+
+          if (!result.has_data) {
+            alert(result.message || "データが見つかりません");
+            return;
+          }
+
+          // CSVデータを生成
+          let csvContent =
+            "データ,従業員コード,従業員名,年月,支給額,控除額,差引支給額\n";
+
+          // 給与データ
+          if (result.data.salary) {
+            (result.data.salary || []).forEach((salary) => {
+              csvContent += `給与,${salary.employee_code},${salary.employee_name},${salary.payroll_year}-${String(salary.payroll_month).padStart(2, "0")},${salary.total_payment},${salary.total_deduction},${salary.net_payment}\n`;
+            });
+          }
+
+          // 賞与データ
+          if (result.data.bonus) {
+            (result.data.bonus || []).forEach((bonus) => {
+              csvContent += `賞与,${bonus.employee_code},${bonus.employee_name},${bonus.bonus_year}-${String(bonus.bonus_month).padStart(2, "0")},${bonus.total_bonus},${bonus.total_deduction},${bonus.net_bonus}\n`;
+            });
+          }
+
+          // ダウンロード
+          const blob = new Blob([csvContent], {
+            type: "text/csv;charset=utf-8;",
+          });
+          const link = document.createElement("a");
+          const url = URL.createObjectURL(blob);
+          link.setAttribute("href", url);
+          link.setAttribute("download", `vouchers_${new Date().getTime()}.csv`);
+          link.style.visibility = "hidden";
+          document.body.appendChild(link);
+          link.click();
+          document.body.removeChild(link);
+
+          alert("CSVを出力しました");
+        } catch (error) {
+          console.error("CSVエラー:", error);
+          alert("CSV出力に失敗しました");
+        }
+      }
     </script>
   </body>
 </html>
diff --git a/backend/app/static/payroll-settings.html b/backend/app/static/payroll-settings.html
index 7f29300..ea25dea 100644
--- a/backend/app/static/payroll-settings.html
+++ b/backend/app/static/payroll-settings.html
@@ -2,6 +2,7 @@
 <html lang="ja">
   <head>
     <meta charset="UTF-8" />
+    <script src="js/auth.js"></script>
     <meta name="viewport" content="width=device-width, initial-scale=1.0" />
     <title>給与管理 - 設定</title>
     <link rel="stylesheet" href="/css/style.css" />
@@ -11,6 +12,7 @@
         gap: 10px;
         margin-bottom: 20px;
         border-bottom: 2px solid #ddd;
+        flex-wrap: wrap;
       }
       .nav-tab {
         padding: 10px 20px;
@@ -38,11 +40,23 @@
         font-weight: bold;
       }
       .form-group input,
-      .form-group select {
+      .form-group select,
+      .form-group textarea {
         width: 100%;
         padding: 8px;
         border: 1px solid #ddd;
         border-radius: 4px;
+        box-sizing: border-box;
+      }
+      .form-row {
+        display: grid;
+        grid-template-columns: 1fr 1fr;
+        gap: 15px;
+      }
+      .form-row-3 {
+        display: grid;
+        grid-template-columns: 1fr 1fr 1fr;
+        gap: 15px;
       }
       .btn {
         padding: 10px 20px;
@@ -59,6 +73,14 @@
         background: #6c757d;
         color: white;
       }
+      .btn-danger {
+        background: #dc3545;
+        color: white;
+      }
+      .btn-small {
+        padding: 5px 10px;
+        font-size: 12px;
+      }
       table {
         width: 100%;
         border-collapse: collapse;
@@ -73,81 +95,275 @@
       table th {
         background: #f0f0f0;
       }
+      /* Add alternating row background for readability */
+      table tbody tr:nth-child(odd) {
+        background: #ffffff;
+      }
+      table tbody tr:nth-child(even) {
+        background: #f8f9fb;
+      }
+      .filter-section {
+        background: #f9f9f9;
+        padding: 15px;
+        border-radius: 5px;
+        margin-bottom: 20px;
+      }
+      .modal-form {
+        display: none;
+        margin-top: 20px;
+        padding: 20px;
+        border: 2px solid #007bff;
+        border-radius: 5px;
+        background: white;
+      }
+      .info-box {
+        background: #e7f3ff;
+        padding: 15px;
+        border-left: 4px solid #007bff;
+        margin-bottom: 20px;
+      }
+      .year-item {
+        padding: 15px;
+        margin: 10px 0;
+        background: #f9f9f9;
+        border: 1px solid #ddd;
+        border-radius: 5px;
+        cursor: pointer;
+        transition: background 0.2s;
+      }
+      .year-item:hover {
+        background: #e8f4ff;
+      }
+      .year-item.expanded {
+        background: #e8f4ff;
+        border-color: #007bff;
+      }
+      .year-header {
+        font-size: 18px;
+        font-weight: bold;
+        color: #333;
+      }
+      .year-data {
+        display: none;
+        margin-top: 15px;
+      }
+      .year-item.expanded .year-data {
+        display: block;
+      }
+      .filter-controls {
+        margin-bottom: 15px;
+        padding: 10px;
+        background: #fff;
+        border: 1px solid #ddd;
+        border-radius: 4px;
+      }
+      .back-link {
+        display: inline-block;
+        margin-bottom: 20px;
+        color: #007bff;
+        text-decoration: none;
+        font-size: 14px;
+      }
+      .back-link:hover {
+        text-decoration: underline;
+      }
     </style>
   </head>
   <body>
     <div class="container">
+      <button
+        onclick="location.href = 'payroll.html'"
+        class="back-button"
+        style="
+          padding: 8px 16px;
+          background: #007bff;
+          color: white;
+          border: none;
+          border-radius: 4px;
+          cursor: pointer;
+          font-size: 14px;
+          margin-bottom: 20px;
+        "
+      >
+        ← 給与管理メニューに戻る
+      </button>
+
       <h1>給与管理 - 設定</h1>
 
       <div class="nav-tabs">
         <button class="nav-tab active" onclick="showTab('insurance')">
           保険料率
         </button>
+        <button class="nav-tab" onclick="showTab('child-support')">
+          子ども・子育て拠出金
+        </button>
+        <button class="nav-tab" onclick="showTab('limits')">上限設定</button>
         <button class="nav-tab" onclick="showTab('tax')">所得税率表</button>
+        <button class="nav-tab" onclick="showTab('standard-remuneration')">
+          標準報酬月額表
+        </button>
       </div>
 
       <!-- 保険料率タブ -->
       <div id="tab-insurance" class="tab-content active">
         <h2>社会保険料率設定</h2>
+
+        <div class="info-box">
+          <strong>設定のポイント:</strong>
+          <ul style="margin: 10px 0 0 20px">
+            <li>年度ごとに設定します（複数の料率を入力可能）</li>
+            <li>給与計算と賞与計算で異なる料率を設定できます</li>
+            <li>事業所所在地（都道府県）ごとに設定できます</li>
+            <li>介護保険の適用年齢は設定可能です（デフォルト: 40歳以上）</li>
+          </ul>
+        </div>
+
+        <!-- フィルター -->
+        <div class="filter-section">
+          <div class="form-row-3">
+            <div class="form-group" style="margin-bottom: 0">
+              <label>年度</label>
+              <input
+                type="number"
+                id="filterInsuranceYear"
+                onchange="loadInsuranceRates()"
+                placeholder="全て"
+                min="2020"
+                max="2050"
+                style="width: 100%"
+              />
+              <small style="color: #666">※空欄で全て表示</small>
+            </div>
+            <div class="form-group" style="margin-bottom: 0">
+              <label>計算対象</label>
+              <select
+                id="filterCalculationTarget"
+                onchange="loadInsuranceRates()"
+              >
+                <option value="">全て</option>
+                <option value="給与">給与</option>
+                <option value="賞与">賞与</option>
+              </select>
+            </div>
+            <div class="form-group" style="margin-bottom: 0">
+              <label>都道府県</label>
+              <select id="filterPrefecture" onchange="loadInsuranceRates()">
+                <option value="">全て</option>
+                <option value="東京都">東京都</option>
+                <option value="神奈川県">神奈川県</option>
+                <option value="千葉県">千葉県</option>
+                <option value="埼玉県">埼玉県</option>
+              </select>
+            </div>
+          </div>
+        </div>
+
         <button class="btn btn-primary" onclick="showInsuranceForm()">
           新規追加
         </button>
         <div id="insuranceList"></div>
 
-        <div
-          id="insuranceForm"
-          style="
-            display: none;
-            margin-top: 20px;
-            padding: 20px;
-            border: 2px solid #007bff;
-            border-radius: 5px;
-          "
-        >
-          <h3>保険料率の登録</h3>
-          <form onsubmit="saveInsuranceRate(event)">
-            <div class="form-group">
-              <label>保険種類 *</label>
-              <select name="rate_type" required>
-                <option value="">選択してください</option>
-                <option value="健康保険">健康保険</option>
-                <option value="厚生年金">厚生年金</option>
-                <option value="雇用保険">雇用保険</option>
-                <option value="労災保険">労災保険</option>
-              </select>
+        <div id="insuranceForm" class="modal-form">
+          <h3 id="insuranceFormTitle">保険料率の登録</h3>
+          <form id="insuranceRateForm" onsubmit="saveInsuranceRate(event)">
+            <input type="hidden" name="rate_id" id="editRateId" />
+            <input type="hidden" name="edit_mode" id="editMode" value="false" />
+            <div class="form-row">
+              <div class="form-group">
+                <label>年度 *</label>
+                <input
+                  type="number"
+                  name="rate_year"
+                  min="2020"
+                  max="2050"
+                  required
+                  placeholder="例: 2026"
+                />
+              </div>
+              <div class="form-group">
+                <label>計算対象 *</label>
+                <select name="calculation_target" required>
+                  <option value="">選択してください</option>
+                  <option value="給与">給与</option>
+                  <option value="賞与">賞与</option>
+                </select>
+              </div>
             </div>
+
+            <div class="form-row">
+              <div class="form-group">
+                <label>保険種類 *</label>
+                <select name="rate_type" required>
+                  <option value="">選択してください</option>
+                  <option value="健康保険">健康保険</option>
+                  <option value="介護保険">介護保険</option>
+                  <option value="厚生年金">厚生年金</option>
+                  <option value="雇用保険">雇用保険</option>
+                  <option value="労災保険">労災保険</option>
+                  <option value="子ども・子育て支援金">子ども・子育て支援金</option>
+                </select>
+              </div>
+              <div class="form-group">
+                <label>事業所所在地 *</label>
+                <select name="prefecture" required>
+                  <option value="東京都">東京都</option>
+                  <option value="神奈川県">神奈川県</option>
+                  <option value="千葉県">千葉県</option>
+                  <option value="埼玉県">埼玉県</option>
+                </select>
+              </div>
+            </div>
+
+            <div class="form-row">
+              <div class="form-group">
+                <label>従業員負担率 (%) *</label>
+                <input
+                  type="number"
+                  name="employee_rate"
+                  step="0.001"
+                  min="0"
+                  max="100"
+                  required
+                  placeholder="例: 5.0 (5%)"
+                />
+              </div>
+              <div class="form-group">
+                <label>会社負担率 (%) *</label>
+                <input
+                  type="number"
+                  name="employer_rate"
+                  step="0.001"
+                  min="0"
+                  max="100"
+                  required
+                  placeholder="例: 5.0 (5%)"
+                />
+              </div>
+            </div>
+
             <div class="form-group">
-              <label>従業員負担率 (%) *</label>
+              <label>介護保険適用年齢下限</label>
               <input
                 type="number"
-                name="employee_rate"
-                step="0.0001"
-                required
-                placeholder="例: 5.0 (5%)"
+                name="care_insurance_age_threshold"
+                min="0"
+                max="100"
+                placeholder="例: 40 (40歳以上が対象。介護保険以外は空欄)"
               />
+              <small style="color: #666"
+                >※介護保険の場合のみ入力してください。この年齢以上の従業員に介護保険料が適用されます。</small
+              >
             </div>
-            <div class="form-group">
-              <label>会社負担率 (%) *</label>
-              <input
-                type="number"
-                name="employer_rate"
-                step="0.0001"
-                required
-                placeholder="例: 5.0 (5%)"
-              />
-            </div>
-            <div class="form-group">
-              <label>適用開始日 *</label>
-              <input type="date" name="valid_from" required />
-            </div>
-            <div class="form-group">
-              <label>適用終了日</label>
-              <input type="date" name="valid_to" />
-            </div>
+
             <div class="form-group">
               <label>備考</label>
-              <input type="text" name="notes" />
+              <textarea
+                name="notes"
+                rows="2"
+                placeholder="例: 健康保険料率 10.00% (労使折半)"
+              ></textarea>
             </div>
+
             <button type="submit" class="btn btn-primary">登録</button>
             <button
               type="button"
@@ -160,41 +376,257 @@
         </div>
       </div>
 
+      <!-- 子ども・子育て拠出金タブ -->
+      <div id="tab-child-support" class="tab-content">
+        <h2>子ども・子育て拠出金率設定</h2>
+
+        <div class="info-box">
+          <strong>子ども・子育て拠出金について:</strong>
+          <ul style="margin: 10px 0 0 20px">
+            <li>事業主のみが負担する拠出金です（従業員負担なし）</li>
+            <li>標準報酬月額の上限額を設定できます</li>
+            <li>年度ごとに料率を設定します</li>
+          </ul>
+        </div>
+
+        <button class="btn btn-primary" onclick="showChildSupportForm()">
+          新規追加
+        </button>
+        <div id="childSupportList"></div>
+
+        <div id="childSupportForm" class="modal-form">
+          <h3 id="childSupportFormTitle">子ども・子育て拠出金率の登録</h3>
+          <form
+            id="childSupportRateForm"
+            onsubmit="saveChildSupportRate(event)"
+          >
+            <input
+              type="hidden"
+              name="contribution_id"
+              id="editContributionId"
+            />
+            <input
+              type="hidden"
+              name="edit_mode"
+              id="editModeChild"
+              value="false"
+            />
+            <div class="form-row">
+              <div class="form-group">
+                <label>年度 *</label>
+                <input
+                  type="number"
+                  name="rate_year"
+                  min="2020"
+                  max="2050"
+                  required
+                  placeholder="例: 2026"
+                />
+              </div>
+              <div class="form-group">
+                <label>拠出金率 (%) *</label>
+                <input
+                  type="number"
+                  name="contribution_rate"
+                  step="0.001"
+                  min="0"
+                  max="100"
+                  required
+                  placeholder="例: 0.36 (0.36%)"
+                />
+              </div>
+            </div>
+
+            <div class="form-group">
+              <label>標準報酬月額上限 (円) *</label>
+              <input
+                type="number"
+                name="income_threshold"
+                min="0"
+                required
+                placeholder="例: 1500000 (150万円)"
+              />
+            </div>
+
+            <div class="form-group">
+              <label>備考</label>
+              <textarea
+                name="notes"
+                rows="2"
+                placeholder="例: 子ども・子育て拠出金率 0.36% (事業主のみ負担)"
+              ></textarea>
+            </div>
+
+            <button type="submit" class="btn btn-primary">登録</button>
+            <button
+              type="button"
+              class="btn btn-secondary"
+              onclick="hideChildSupportForm()"
+            >
+              キャンセル
+            </button>
+          </form>
+        </div>
+      </div>
+
+      <!-- 上限設定タブ -->
+      <div id="tab-limits" class="tab-content">
+        <h2>社会保険料上限設定</h2>
+
+        <div class="info-box">
+          <strong>上限設定について:</strong>
+          <ul style="margin: 10px 0 0 20px">
+            <li>健康保険と厚生年金の標準報酬月額上限を設定します</li>
+            <li>通勤手当の非課税限度額を設定します</li>
+            <li>年度ごとに変更される場合があります</li>
+          </ul>
+        </div>
+
+        <button class="btn btn-primary" onclick="showLimitForm()">
+          新規追加
+        </button>
+        <div id="limitsList"></div>
+
+        <div id="limitForm" class="modal-form">
+          <h3 id="limitFormTitle">上限設定の登録</h3>
+          <form id="limitSettingForm" onsubmit="saveLimitSetting(event)">
+            <input type="hidden" name="limit_id" id="editLimitId" />
+            <input
+              type="hidden"
+              name="edit_mode"
+              id="editModeLimit"
+              value="false"
+            />
+            <div class="form-group">
+              <label>設定種別 *</label>
+              <select name="setting_type" required>
+                <option value="">選択してください</option>
+                <option value="健康保険標準報酬月額上限">
+                  健康保険標準報酬月額上限
+                </option>
+                <option value="厚生年金標準報酬月額上限">
+                  厚生年金標準報酬月額上限
+                </option>
+                <option value="健康保険標準賞与額上限">
+                  健康保険標準賞与額上限（年間累計）
+                </option>
+                <option value="厚生年金標準賞与額上限">
+                  厚生年金標準賞与額上限（月額）
+                </option>
+                <option value="通勤手当非課税限度額">
+                  通勤手当非課税限度額
+                </option>
+              </select>
+            </div>
+
+            <div class="form-group">
+              <label>上限額 (円) *</label>
+              <input
+                type="number"
+                name="limit_amount"
+                min="0"
+                required
+                placeholder="例: 1390000"
+              />
+            </div>
+
+            <div class="form-row">
+              <div class="form-group">
+                <label>適用開始日 *</label>
+                <input
+                  type="date"
+                  name="valid_from"
+                  required
+                  min="1900-01-01"
+                  max="2099-12-31"
+                />
+              </div>
+              <div class="form-group">
+                <label>適用終了日</label>
+                <input
+                  type="date"
+                  name="valid_to"
+                  min="1900-01-01"
+                  max="2099-12-31"
+                />
+              </div>
+            </div>
+
+            <div class="form-group">
+              <label>備考</label>
+              <textarea name="notes" rows="2"></textarea>
+            </div>
+
+            <button type="submit" class="btn btn-primary">登録</button>
+            <button
+              type="button"
+              class="btn btn-secondary"
+              onclick="hideLimitForm()"
+            >
+              キャンセル
+            </button>
+          </form>
+        </div>
+      </div>
+
       <!-- 所得税率表タブ -->
       <div id="tab-tax" class="tab-content">
-        <h2>所得税率表</h2>
-        <div class="form-group" style="max-width: 300px">
-          <label>扶養人数でフィルター</label>
-          <select id="filterDependents" onchange="loadIncomeTax()">
-            <option value="">全て</option>
-            <option value="0">0人</option>
-            <option value="1">1人</option>
-            <option value="2">2人</option>
-            <option value="3">3人</option>
-            <option value="4">4人</option>
-            <option value="5">5人以上</option>
-          </select>
-        </div>
+        <h2>所得税率表(年度1月～12月)</h2>
         <button
           class="btn btn-primary"
           onclick="document.getElementById('csvFile').click()"
         >
-          CSVインポート
+          Excel/CSVインポート
         </button>
         <input
           type="file"
           id="csvFile"
-          accept=".csv"
+          accept=".csv,.xlsx,.xls"
           style="display: none"
           onchange="importTaxTable(event)"
         />
-        <div id="taxList"></div>
+        <div id="taxYearsList" style="margin-top: 20px"></div>
+        <div id="taxDataContainer" style="margin-top: 20px"></div>
+      </div>
+
+      <!-- 標準報酬月額表タブ -->
+      <div id="tab-standard-remuneration" class="tab-content">
+        <h2>標準報酬月額表（年度3月～翌年2月）</h2>
+        <div class="info-box">
+          <strong>標準報酬月額表について:</strong>
+          <ul style="margin: 10px 0 0 20px">
+            <li>健康保険・厚生年金保険の保険料額表をインポートします</li>
+            <li>都道府県ごとの料率表に対応しています</li>
+            <li>年度をクリックして展開してください</li>
+          </ul>
+        </div>
+
+        <div style="margin: 20px 0">
+          <button
+            class="btn btn-primary"
+            onclick="document.getElementById('stdRemunerationFile').click()"
+          >
+            Excel/CSVインポート
+          </button>
+          <input
+            type="file"
+            id="stdRemunerationFile"
+            accept=".csv,.xlsx,.xls"
+            style="display: none"
+            onchange="importStdRemunerationTable(event)"
+          />
+        </div>
+
+        <div id="stdRemunerationYearsList" style="margin-top: 20px"></div>
       </div>
     </div>
 
     <script>
       const API_BASE = "";
 
+      // =====================================================
+      // タブ切り替え
+      // =====================================================
       function showTab(tabName) {
         document
           .querySelectorAll(".nav-tab")
@@ -203,19 +635,450 @@
           .querySelectorAll(".tab-content")
           .forEach((content) => content.classList.remove("active"));
 
+        const tabs = {
+          insurance: 0,
+          "child-support": 1,
+          limits: 2,
+          tax: 3,
+          "standard-remuneration": 4,
+        };
+
+        document
+          .querySelectorAll(".nav-tab")
+          [tabs[tabName]].classList.add("active");
+        document.getElementById(`tab-${tabName}`).classList.add("active");
+
+        // データをロード
         if (tabName === "insurance") {
-          document.querySelectorAll(".nav-tab")[0].classList.add("active");
-          document.getElementById("tab-insurance").classList.add("active");
           loadInsuranceRates();
+        } else if (tabName === "child-support") {
+          loadChildSupportRates();
+        } else if (tabName === "limits") {
+          loadLimitSettings();
         } else if (tabName === "tax") {
-          document.querySelectorAll(".nav-tab")[1].classList.add("active");
-          document.getElementById("tab-tax").classList.add("active");
           loadIncomeTax();
+        } else if (tabName === "standard-remuneration") {
+          loadStdRemunerationYears();
         }
       }
 
+      // =====================================================
+      // 標準報酬月額表関連
+      // =====================================================
+      async function loadStdRemunerationYears() {
+        try {
+          const response = await fetch(
+            `${API_BASE}/payroll/settings/standard-remuneration/years`,
+          );
+          const years = await response.json();
+
+          if (!years || years.length === 0) {
+            document.getElementById("stdRemunerationYearsList").innerHTML =
+              "<p>データがありません。インポートしてください。</p>";
+            return;
+          }
+
+          const html = years
+            .sort((a, b) => b - a)
+            .map(
+              (year) => `
+            <div class="year-item" id="std-year-${year}">
+              <div class="year-header" style="display: flex; justify-content: space-between; align-items: center;">
+                <div style="cursor: pointer; flex: 1;" onclick="toggleStdRemunerationYear(${year})">
+                  📅 ${year}年度 <span style="font-size: 14px; color: #666;">(クリックして展開)</span>
+                </div>
+                <button class="btn btn-danger btn-small" onclick="deleteStdRemunerationYear(${year})" style="margin-left: 10px;">
+                  削除
+                </button>
+              </div>
+              <div class="year-data" id="std-data-${year}">
+                <div id="std-table-${year}">読み込み中...</div>
+              </div>
+            </div>
+          `,
+            )
+            .join("");
+
+          document.getElementById("stdRemunerationYearsList").innerHTML = html;
+        } catch (error) {
+          console.error("年度リストの取得に失敗:", error);
+          document.getElementById("stdRemunerationYearsList").innerHTML =
+            '<p style="color:red;">年度リストの取得に失敗しました</p>';
+        }
+      }
+
+      async function toggleStdRemunerationYear(year) {
+        const yearItem = document.getElementById(`std-year-${year}`);
+        const wasExpanded = yearItem.classList.contains("expanded");
+
+        // 他の年度を閉じる
+        document
+          .querySelectorAll("#stdRemunerationYearsList .year-item")
+          .forEach((item) => {
+            item.classList.remove("expanded");
+          });
+
+        if (!wasExpanded) {
+          yearItem.classList.add("expanded");
+          currentExpandedStdYear = year;
+          await loadStdRemunerationYearData(year);
+        } else {
+          currentExpandedStdYear = null;
+        }
+      }
+
+      async function loadStdRemunerationYearData(year) {
+        const params = new URLSearchParams();
+        params.append("year", year);
+        const url = `${API_BASE}/payroll/settings/standard-remuneration?${params.toString()}`;
+
+        try {
+          const response = await fetch(url);
+          if (!response.ok) throw new Error(`HTTP ${response.status}`);
+
+          const data = await response.json();
+
+          if (!Array.isArray(data) || data.length === 0) {
+            document.getElementById(`std-table-${year}`).innerHTML =
+              "<p>該当するデータがありません</p>";
+            return;
+          }
+
+          // セッションストレージからメタデータを取得
+          const metadata = JSON.parse(
+            sessionStorage.getItem("stdRemunMetadata") || "{}",
+          );
+          console.log("取得したメタデータ:", metadata);
+
+          // 都道府県ごとにグループ化
+          const prefectures = {};
+          data.forEach((row) => {
+            if (!prefectures[row.prefecture]) {
+              prefectures[row.prefecture] = [];
+            }
+            prefectures[row.prefecture].push(row);
+          });
+
+          // 都道府県ごとにテーブルを作成
+          let tablesHtml = "";
+          for (const [prefecture, prefData] of Object.entries(prefectures)) {
+            tablesHtml += `<h3 style="margin-top: 20px; margin-bottom: 10px; color: #333;">${prefecture}</h3>`;
+            tablesHtml += renderStdRemunerationTable(prefData, metadata);
+          }
+
+          document.getElementById(`std-table-${year}`).innerHTML = tablesHtml;
+        } catch (error) {
+          console.error("データ読み込みエラー:", error);
+          document.getElementById(`std-table-${year}`).innerHTML =
+            `<p style="color:red;">データの取得に失敗しました: ${error.message}</p>`;
+        }
+      }
+
+      function renderStdRemunerationTable(data, metadata = {}) {
+        if (!data || data.length === 0) {
+          return "<p>データがありません。</p>";
+        }
+
+        // A1セルの内容を表示（あれば）
+        let sourceHtml = "";
+        console.log("renderStdRemunerationTable - metadata内容:", metadata);
+        console.log(
+          "renderStdRemunerationTable - metadata.source:",
+          metadata.source,
+        );
+        if (metadata.source) {
+          sourceHtml = `<p style="margin-bottom: 15px; padding: 10px; background: #f0f8ff; border-left: 3px solid #0066cc; color: #333;"><strong>対象期間:</strong> ${metadata.source}</p>`;
+        } else {
+          console.warn("⚠️ metadata.sourceが空です");
+        }
+
+        // メタデータから保険料率を取得
+        const rates = {
+          healthNoCareRate: metadata.health_no_care_rate,
+          healthWithCareRate: metadata.health_with_care_rate,
+          childSupportRate: metadata.child_support_rate,
+          pensionRate: metadata.pension_rate,
+        };
+
+        // メタデータはヘッダーに組み込むため、ここでは空にする
+        let metadataHtml = "";
+
+        // 等級でソート（最初の数字を抽出して数値順にソート）
+        const sortedData = data.sort((a, b) => {
+          const gradeA = String(a.grade).trim();
+          const gradeB = String(b.grade).trim();
+
+          // 括弧や記号を除いて、最初の数字を抽出
+          const numA = parseInt(gradeA.match(/\d+/)?.[0] || 0);
+          const numB = parseInt(gradeB.match(/\d+/)?.[0] || 0);
+
+          // 数値で比較
+          if (numA !== numB) {
+            return numA - numB;
+          }
+
+          // 同じ数値の場合は元の文字列で比較
+          return gradeA.localeCompare(gradeB, "ja");
+        });
+
+        // ペンション値の段階的な埋め充（2段階）
+        // ステップ1: 0の値に対して、下方を探して最初の非ゼロ値を使用（向下查找）
+        const step1Data = [...sortedData];
+        for (let i = 0; i < step1Data.length; i++) {
+          const pensionVal = parseFloat(step1Data[i].pension_insurance);
+          if (pensionVal === 0) {
+            // 下方を探して最初の非ゼロ値を見つける
+            let nextNonZero = 0;
+            for (let j = i + 1; j < step1Data.length; j++) {
+              const nextVal = parseFloat(step1Data[j].pension_insurance);
+              if (nextVal > 0) {
+                nextNonZero = nextVal;
+                break;
+              }
+            }
+            if (nextNonZero > 0) {
+              step1Data[i].pension_insurance = nextNonZero;
+            }
+          }
+        }
+
+        console.log("=== ステップ1完了（下方探索）===");
+        console.log(
+          "step1Data:",
+          step1Data.map((d) => ({
+            grade: d.grade,
+            pension: d.pension_insurance,
+          })),
+        );
+
+        // ステップ2: 非ゼロ値を下方へ延続（前の有効値が0以下になったら、前の非ゼロ値を使用）
+        const adjustedData = [...step1Data];
+        let lastValidPension = 0;
+
+        for (let i = 0; i < adjustedData.length; i++) {
+          const pensionVal = parseFloat(adjustedData[i].pension_insurance);
+
+          if (pensionVal > 0) {
+            // 非ゼロ値を見つけたら、それを記録
+            lastValidPension = pensionVal;
+          } else if (pensionVal === 0 && lastValidPension > 0) {
+            // 0だが前に有効な値がある場合、それを使用
+            adjustedData[i].pension_insurance = lastValidPension;
+          }
+        }
+
+        console.log("=== ステップ2完了（下方延続）===");
+        console.log(
+          "adjustedData:",
+          adjustedData.map((d) => ({
+            grade: d.grade,
+            pension: d.pension_insurance,
+          })),
+        );
+
+        console.log("調整後のデータ（最初の3件）:", adjustedData.slice(0, 3));
+
+        const thead = `
+          <thead>
+            <tr>
+              <th rowspan="3">等級</th>
+              <th rowspan="3">標準報酬月額</th>
+              <th rowspan="3">報酬月額 以上</th>
+              <th rowspan="3">報酬月額 未満</th>
+              <th colspan="2">健康保険料（介護保険なし）</th>
+              <th colspan="2">健康保険料（介護保険あり）</th>
+              <th colspan="2">子ども・子育て支援金</th>
+              <th colspan="2">厚生年金保険料</th>
+            </tr>
+            <tr style="background-color: #f0f0f0;">
+              <th colspan="2" style="text-align: center; font-weight: bold; color: #007bff;">
+                ${
+                  rates.healthNoCareRate != null
+                    ? rates.healthNoCareRate.toFixed(2) + "%"
+                    : "-"
+                }
+              </th>
+              <th colspan="2" style="text-align: center; font-weight: bold; color: #007bff;">
+                ${
+                  rates.healthWithCareRate != null
+                    ? rates.healthWithCareRate.toFixed(2) + "%"
+                    : "-"
+                }
+              </th>
+              <th colspan="2" style="text-align: center; font-weight: bold; color: #007bff;">
+                ${
+                  rates.childSupportRate != null
+                    ? rates.childSupportRate.toFixed(4) + "%"
+                    : "-"
+                }
+              </th>
+              <th colspan="2" style="text-align: center; font-weight: bold; color: #007bff;">
+                ${
+                  rates.pensionRate != null
+                    ? rates.pensionRate.toFixed(2) + "%"
+                    : "-"
+                }
+              </th>
+            </tr>
+            <tr>
+              <th>全額</th>
+              <th>折半額</th>
+              <th>全額</th>
+              <th>折半額</th>
+              <th>全額</th>
+              <th>折半額</th>
+              <th>全額</th>
+              <th>折半額</th>
+            </tr>
+          </thead>
+        `;
+        const tbody = `
+          <tbody>
+            ${adjustedData
+              .map((row) => {
+                // 全額を2で割って折半額を計算
+                const healthNoCareHalf = (
+                  parseFloat(row.health_insurance_no_care) / 2
+                ).toFixed(2);
+                const healthWithCareHalf = (
+                  parseFloat(row.health_insurance_with_care) / 2
+                ).toFixed(2);
+                const childSupportHalf = (
+                  parseFloat(row.child_support ?? 0) / 2
+                ).toFixed(2);
+                const pensionHalf = (
+                  parseFloat(row.pension_insurance) / 2
+                ).toFixed(2);
+
+                return `
+                  <tr>
+                    <td>${row.grade ?? ""}</td>
+                    <td>${Number(row.monthly_amount ?? 0).toLocaleString()}</td>
+                    <td>${Number(row.salary_from ?? 0).toLocaleString()}</td>
+                    <td>${Number(row.salary_to ?? 0).toLocaleString()}</td>
+                    <td>${Number(
+                      row.health_insurance_no_care ?? 0,
+                    ).toLocaleString()}</td>
+                    <td>${Number(healthNoCareHalf ?? 0).toLocaleString()}</td>
+                    <td>${Number(
+                      row.health_insurance_with_care ?? 0,
+                    ).toLocaleString()}</td>
+                    <td>${Number(healthWithCareHalf ?? 0).toLocaleString()}</td>
+                    <td>${Number(row.child_support ?? 0).toLocaleString()}</td>
+                    <td>${Number(childSupportHalf).toLocaleString()}</td>
+                    <td>${Number(
+                      row.pension_insurance ?? 0,
+                    ).toLocaleString()}</td>
+                    <td>${Number(pensionHalf ?? 0).toLocaleString()}</td>
+                  </tr>
+                `;
+              })
+              .join("")}
+          </tbody>
+        `;
+        return (
+          sourceHtml +
+          metadataHtml +
+          `<table style="width:100%; border-collapse: collapse; border: 1px solid #ccc;">${thead}${tbody}</table>`
+        );
+      }
+
+      async function loadStdRemunerationData() {
+        // 现在这个函数用于在导入后刷新年份列表
+        await loadStdRemunerationYears();
+      }
+
+      async function deleteStdRemunerationYear(year) {
+        const confirmed = confirm(
+          `⚠️ 警告\n\n${year}年度の標準報酬月額表データを削除します。\nこの操作は取り消せません。\n\n本当に削除してもよろしいですか？`,
+        );
+        if (!confirmed) {
+          console.log(`${year}年度の削除がキャンセルされました`);
+          return;
+        }
+
+        console.log(`=== ${year}年度データ削除開始 ===`);
+
+        try {
+          const response = await fetch(
+            `${API_BASE}/payroll/settings/standard-remuneration/year/${year}`,
+            { method: "DELETE" },
+          );
+
+          console.log("削除レスポンスステータス:", response.status);
+          const result = await response.json();
+          console.log("削除結果:", result);
+
+          if (response.ok) {
+            alert(
+              `✓ ${year}年度のデータ（${result.deleted_count}件）を削除しました`,
+            );
+            console.log(`=== ${year}年度データ削除完了 ===`);
+
+            // 年份リストをリロード
+            await loadStdRemunerationYears();
+          } else {
+            alert(
+              "削除に失敗しました:\n" + JSON.stringify(result.detail || result),
+            );
+          }
+        } catch (error) {
+          console.error("削除エラー:", error);
+          alert(`${year}年度のデータ削除に失敗しました:\n` + error.message);
+        }
+      }
+
+      async function clearAllStdRemunerationData() {
+        const confirmed = confirm(
+          "⚠️ 警告\n\n標準報酬月額表のすべてのデータを削除します。\nこの操作は取り消せません。\n\n本当に削除してもよろしいですか？",
+        );
+        if (!confirmed) {
+          console.log("削除操作がキャンセルされました");
+          return;
+        }
+
+        console.log("=== 全データ削除開始 ===");
+
+        try {
+          const response = await fetch(
+            `${API_BASE}/payroll/settings/standard-remuneration/all`,
+            { method: "DELETE" },
+          );
+
+          console.log("削除レスポンスステータス:", response.status);
+          const result = await response.json();
+          console.log("削除結果:", result);
+
+          if (response.ok) {
+            alert(
+              `✓ ${result.deleted_count}件のデータを削除しました\n\n再度Excelファイルをインポートしてください`,
+            );
+            console.log("=== 全データ削除完了 ===");
+
+            // 年份列表をクリア
+            document.getElementById("stdRemunerationYearsList").innerHTML =
+              "<p>データが削除されました。Excelファイルを再度インポートしてください。</p>";
+          } else {
+            alert(
+              "削除に失敗しました:\n" + JSON.stringify(result.detail || result),
+            );
+          }
+        } catch (error) {
+          console.error("削除エラー:", error);
+          alert("全データ削除中にエラーが発生しました:\n" + error.message);
+        }
+      }
+
+      // =====================================================
+      // 保険料率関連
+      // =====================================================
       function showInsuranceForm() {
-        document.getElementById("insuranceForm").style.display = "block";
+        const el = document.getElementById("insuranceForm");
+        el.style.display = "block";
+        // 表示エリアへスクロールして最初の入力にフォーカス
+        el.scrollIntoView({ behavior: "smooth", block: "center" });
+        const firstInput = el.querySelector('[name="rate_year"]');
+        if (firstInput) firstInput.focus();
       }
 
       function hideInsuranceForm() {
@@ -225,39 +1088,89 @@
 
       async function loadInsuranceRates() {
         try {
-          const response = await fetch(
-            `${API_BASE}/payroll/settings/insurance-rates`,
-          );
+          // フィルター値を取得
+          const year =
+            document.getElementById("filterInsuranceYear")?.value || "";
+          const target =
+            document.getElementById("filterCalculationTarget")?.value || "";
+          const prefecture =
+            document.getElementById("filterPrefecture")?.value || "";
+
+          // クエリパラメータを構築
+          const params = new URLSearchParams();
+          if (year) params.append("rate_year", year);
+          if (target) params.append("calculation_target", target);
+          if (prefecture) params.append("prefecture", prefecture);
+
+          const queryString = params.toString();
+          const url = `${API_BASE}/payroll/settings/insurance-rates${
+            queryString ? "?" + queryString : ""
+          }`;
+
+          const response = await fetch(url);
           const rates = await response.json();
 
+          if (rates.length === 0) {
+            document.getElementById("insuranceList").innerHTML =
+              "<p>データがありません。</p>";
+            return;
+          }
+
           const html = `
-                    <table>
-                        <thead>
-                            <tr>
-                                <th>保険種類</th>
-                                <th>従業員負担率</th>
-                                <th>会社負担率</th>
-                                <th>適用期間</th>
-                                <th>備考</th>
-                            </tr>
-                        </thead>
-                        <tbody>
-                            ${rates
-                              .map(
-                                (rate) => `
-                                <tr>
-                                    <td>${rate.rate_type}</td>
-                                    <td>${(parseFloat(rate.employee_rate) * 100).toFixed(2)}%</td>
-                                    <td>${(parseFloat(rate.employer_rate) * 100).toFixed(2)}%</td>
-                                    <td>${rate.valid_from} ～ ${rate.valid_to || "現在"}</td>
-                                    <td>${rate.notes || "-"}</td>
-                                </tr>
-                            `,
-                              )
-                              .join("")}
-                        </tbody>
-                    </table>
-                `;
+            <table>
+              <thead>
+                <tr>
+                  <th>年度</th>
+                  <th>計算対象</th>
+                  <th>保険種類</th>
+                  <th>都道府県</th>
+                  <th>従業員負担率</th>
+                  <th>会社負担率</th>
+                  <th>合計税率</th>
+                  <th>介護保険年齢</th>
+                  <th>備考</th>
+                  <th>操作</th>
+                </tr>
+              </thead>
+              <tbody>
+                ${rates
+                  .map((rate) => {
+                    const employeeRate = parseFloat(rate.employee_rate);
+                    const employerRate = parseFloat(rate.employer_rate);
+                    const totalRate = employeeRate + employerRate;
+                    return `
+                    <tr>
+                      <td>${rate.rate_year}</td>
+                      <td>${rate.calculation_target}</td>
+                      <td>${rate.rate_type}</td>
+                      <td>${rate.prefecture}</td>
+                      <td>${(employeeRate * 100).toFixed(3)}%</td>
+                      <td>${(employerRate * 100).toFixed(3)}%</td>
+                      <td><strong>${(totalRate * 100).toFixed(3)}%</strong></td>
+                      <td>${
+                        rate.care_insurance_age_threshold
+                          ? rate.care_insurance_age_threshold + "歳以上"
+                          : "-"
+                      }</td>
+                      <td>${rate.notes || "-"}</td>
+                      <td>
+                        <button class="btn btn-primary btn-small" onclick="copyInsuranceRate(${
+                          rate.rate_id
+                        })">複製</button>
+                        <button class="btn btn-primary btn-small" onclick="editInsuranceRate(${
+                          rate.rate_id
+                        })">編集</button>
+                        <button class="btn btn-danger btn-small" onclick="deleteInsuranceRate(${
+                          rate.rate_id
+                        })">削除</button>
+                      </td>
+                    </tr>
+                  `;
+                  })
+                  .join("")}
+              </tbody>
+            </table>
+          `;
 
           document.getElementById("insuranceList").innerHTML = html;
         } catch (error) {
@@ -266,89 +1179,754 @@
         }
       }
 
+      async function editInsuranceRate(rateId) {
+        try {
+          const response = await fetch(
+            `${API_BASE}/payroll/settings/insurance-rates`,
+          );
+          const rates = await response.json();
+          const rate = rates.find((r) => r.rate_id === rateId);
+
+          if (!rate) {
+            alert("データが見つかりません");
+            return;
+          }
+
+          // フォームを編集モードに切り替え
+          document.getElementById("insuranceFormTitle").innerText =
+            "保険料率の編集";
+          document.getElementById("editMode").value = "true";
+          document.getElementById("editRateId").value = rateId;
+
+          // フォームにデータを入力
+          fillInsuranceForm(rate);
+
+          // フォームを表示
+          const el = document.getElementById("insuranceForm");
+          el.style.display = "block";
+          el.scrollIntoView({ behavior: "smooth", block: "center" });
+          const firstInput = el.querySelector('[name="rate_year"]');
+          if (firstInput) firstInput.focus();
+        } catch (error) {
+          alert("データの取得に失敗しました");
+          console.error(error);
+        }
+      }
+
+      async function copyInsuranceRate(rateId) {
+        try {
+          const response = await fetch(
+            `${API_BASE}/payroll/settings/insurance-rates`,
+          );
+          const rates = await response.json();
+          const rate = rates.find((r) => r.rate_id === rateId);
+
+          if (!rate) {
+            alert("データが見つかりません");
+            return;
+          }
+
+          // フォームを新規追加モードに切り替え
+          document.getElementById("insuranceFormTitle").innerText =
+            "保険料率の登録（複製）";
+          document.getElementById("editMode").value = "false";
+          document.getElementById("editRateId").value = "";
+
+          // フォームにデータを入力
+          fillInsuranceForm(rate);
+
+          // フォームを表示
+          const el = document.getElementById("insuranceForm");
+          el.style.display = "block";
+          el.scrollIntoView({ behavior: "smooth", block: "center" });
+          const firstInput = el.querySelector('[name="rate_year"]');
+          if (firstInput) firstInput.focus();
+        } catch (error) {
+          alert("データの取得に失敗しました");
+          console.error(error);
+        }
+      }
+
+      function fillInsuranceForm(rate) {
+        const form = document.getElementById("insuranceRateForm");
+        form.querySelector('[name="rate_year"]').value = rate.rate_year;
+        form.querySelector('[name="calculation_target"]').value =
+          rate.calculation_target;
+        form.querySelector('[name="rate_type"]').value = rate.rate_type;
+        form.querySelector('[name="prefecture"]').value = rate.prefecture;
+        form.querySelector('[name="employee_rate"]').value = (
+          rate.employee_rate * 100
+        ).toFixed(3);
+        form.querySelector('[name="employer_rate"]').value = (
+          rate.employer_rate * 100
+        ).toFixed(3);
+        form.querySelector('[name="care_insurance_age_threshold"]').value =
+          rate.care_insurance_age_threshold || "";
+        form.querySelector('[name="notes"]').value = rate.notes || "";
+      }
+
       async function saveInsuranceRate(event) {
         event.preventDefault();
         const form = event.target;
         const formData = new FormData(form);
         const data = Object.fromEntries(formData.entries());
 
+        const isEditMode = data.edit_mode === "true";
+        const rateId = data.rate_id;
+
+        console.log("=== 保存前のデータ ===");
+        console.log("編集モード:", isEditMode);
+        console.log("Rate ID:", rateId);
+        console.log("従業員負担率 (入力値):", data.employee_rate);
+        console.log("会社負担率 (入力値):", data.employer_rate);
+
+        // 不要なフィールドを削除
+        delete data.edit_mode;
+        delete data.rate_id;
+
         // パーセントを小数に変換
         data.employee_rate = parseFloat(data.employee_rate) / 100;
         data.employer_rate = parseFloat(data.employer_rate) / 100;
 
+        console.log("従業員負担率 (変換後):", data.employee_rate);
+        console.log("会社負担率 (変換後):", data.employer_rate);
+
+        // 年度と計算対象を数値/文字列に変換
+        data.rate_year = parseInt(data.rate_year);
+
+        // 介護保険年齢を数値に変換（空の場合はnull）
+        if (data.care_insurance_age_threshold) {
+          data.care_insurance_age_threshold = parseInt(
+            data.care_insurance_age_threshold,
+          );
+        } else {
+          data.care_insurance_age_threshold = null;
+        }
+
+        // 空の値を除外
+        if (!data.notes) delete data.notes;
+
+        console.log(
+          "送信するURL:",
+          isEditMode
+            ? `${API_BASE}/payroll/settings/insurance-rates/${rateId}`
+            : `${API_BASE}/payroll/settings/insurance-rates`,
+        );
+        console.log("送信するデータ:", JSON.stringify(data, null, 2));
+
+        try {
+          const url = isEditMode
+            ? `${API_BASE}/payroll/settings/insurance-rates/${rateId}`
+            : `${API_BASE}/payroll/settings/insurance-rates`;
+          const method = isEditMode ? "PUT" : "POST";
+
+          console.log("HTTPメソッド:", method);
+
+          const response = await fetch(url, {
+            method: method,
+            headers: { "Content-Type": "application/json" },
+            body: JSON.stringify(data),
+          });
+
+          console.log("レスポンスステータス:", response.status);
+
+          if (response.ok) {
+            const result = await response.json();
+            console.log("成功レスポンス:", result);
+            alert(
+              isEditMode ? "保険料率を更新しました" : "保険料率を登録しました",
+            );
+            hideInsuranceForm();
+            loadInsuranceRates();
+          } else {
+            const error = await response.json();
+            console.error("エラーレスポンス:", error);
+            alert(
+              (isEditMode ? "更新" : "登録") +
+                "に失敗しました: " +
+                JSON.stringify(error.detail),
+            );
+          }
+        } catch (error) {
+          console.error("例外が発生:", error);
+          alert((isEditMode ? "更新" : "登録") + "に失敗しました");
+          console.error(error);
+        }
+      }
+
+      async function deleteInsuranceRate(rateId) {
+        if (!confirm("この保険料率を削除してもよろしいですか？")) return;
+
+        try {
+          const response = await fetch(
+            `${API_BASE}/payroll/settings/insurance-rates/${rateId}`,
+            { method: "DELETE" },
+          );
+
+          if (response.ok) {
+            alert("削除しました");
+            loadInsuranceRates();
+          } else {
+            alert("削除に失敗しました");
+          }
+        } catch (error) {
+          alert("削除に失敗しました");
+          console.error(error);
+        }
+      }
+
+      // =====================================================
+      // 子ども・子育て拠出金関連
+      // =====================================================
+      function showChildSupportForm() {
+        document.getElementById("childSupportForm").style.display = "block";
+      }
+
+      function hideChildSupportForm() {
+        document.getElementById("childSupportForm").style.display = "none";
+        document.getElementById("childSupportFormTitle").innerText =
+          "子ども・子育て拠出金率の登録";
+        document.getElementById("editModeChild").value = "false";
+        document.getElementById("editContributionId").value = "";
+        document.getElementById("childSupportRateForm").reset();
+      }
+
+      async function loadChildSupportRates() {
+        try {
+          const response = await fetch(
+            `${API_BASE}/payroll/settings/child-support-rates`,
+          );
+          const rates = await response.json();
+
+          if (rates.length === 0) {
+            document.getElementById("childSupportList").innerHTML =
+              "<p>データがありません。</p>";
+            return;
+          }
+
+          const html = `
+            <table>
+              <thead>
+                <tr>
+                  <th>年度</th>
+                  <th>標準報酬月額上限</th>
+                  <th>拠出金率</th>
+                  <th>備考</th>
+                  <th>操作</th>
+                </tr>
+              </thead>
+              <tbody>
+                ${rates
+                  .map(
+                    (rate) => `
+                    <tr>
+                      <td>${rate.rate_year}</td>
+                      <td>¥${Number(
+                        rate.income_threshold,
+                      ).toLocaleString()}</td>
+                      <td>${(parseFloat(rate.contribution_rate) * 100).toFixed(
+                        3,
+                      )}%</td>
+                      <td>${rate.notes || "-"}</td>
+                      <td>
+                        <button class="btn btn-primary btn-small" onclick="editChildSupportRate(${
+                          rate.contribution_id
+                        })">編集</button>
+                        <button class="btn btn-danger btn-small" onclick="deleteChildSupportRate(${
+                          rate.contribution_id
+                        })">削除</button>
+                      </td>
+                    </tr>
+                  `,
+                  )
+                  .join("")}
+              </tbody>
+            </table>
+          `;
+
+          document.getElementById("childSupportList").innerHTML = html;
+        } catch (error) {
+          alert("子ども・子育て拠出金率の取得に失敗しました");
+          console.error(error);
+        }
+      }
+
+      async function editChildSupportRate(contributionId) {
+        try {
+          const response = await fetch(
+            `${API_BASE}/payroll/settings/child-support-rates`,
+          );
+          const rates = await response.json();
+          const rate = rates.find((r) => r.contribution_id === contributionId);
+
+          if (!rate) {
+            alert("データが見つかりません");
+            return;
+          }
+
+          // フォームを編集モードに切り替え
+          document.getElementById("childSupportFormTitle").innerText =
+            "子ども・子育て拠出金率の編集";
+          document.getElementById("editModeChild").value = "true";
+          document.getElementById("editContributionId").value = contributionId;
+
+          // フォームにデータを入力
+          const form = document.getElementById("childSupportRateForm");
+          form.querySelector('[name="rate_year"]').value = rate.rate_year;
+          form.querySelector('[name="income_threshold"]').value =
+            rate.income_threshold;
+          form.querySelector('[name="contribution_rate"]').value = (
+            rate.contribution_rate * 100
+          ).toFixed(3);
+          form.querySelector('[name="notes"]').value = rate.notes || "";
+
+          // フォームを表示
+          document.getElementById("childSupportForm").style.display = "block";
+        } catch (error) {
+          alert("データの取得に失敗しました");
+          console.error(error);
+        }
+      }
+
+      async function saveChildSupportRate(event) {
+        event.preventDefault();
+        const form = event.target;
+        const formData = new FormData(form);
+        const data = Object.fromEntries(formData.entries());
+
+        const isEditMode = data.edit_mode === "true";
+        const contributionId = data.contribution_id;
+
+        // 不要なフィールドを削除
+        delete data.edit_mode;
+        delete data.contribution_id;
+
+        // データ型変換
+        data.rate_year = parseInt(data.rate_year);
+        data.income_threshold = parseFloat(data.income_threshold);
+        data.contribution_rate = parseFloat(data.contribution_rate) / 100;
+
+        // 空の値を除外
+        if (!data.notes) delete data.notes;
+
+        try {
+          const url = isEditMode
+            ? `${API_BASE}/payroll/settings/child-support-rates/${contributionId}`
+            : `${API_BASE}/payroll/settings/child-support-rates`;
+          const method = isEditMode ? "PUT" : "POST";
+
+          const response = await fetch(url, {
+            method: method,
+            headers: { "Content-Type": "application/json" },
+            body: JSON.stringify(data),
+          });
+
+          if (response.ok) {
+            alert(
+              isEditMode
+                ? "子ども・子育て拠出金率を更新しました"
+                : "子ども・子育て拠出金率を登録しました",
+            );
+            hideChildSupportForm();
+            loadChildSupportRates();
+          } else {
+            const error = await response.json();
+            alert(
+              (isEditMode ? "更新" : "登録") +
+                "に失敗しました: " +
+                JSON.stringify(error.detail),
+            );
+          }
+        } catch (error) {
+          alert((isEditMode ? "更新" : "登録") + "に失敗しました");
+          console.error(error);
+        }
+      }
+
+      async function deleteChildSupportRate(contributionId) {
+        if (!confirm("この拠出金率を削除してもよろしいですか？")) return;
+
+        try {
+          const response = await fetch(
+            `${API_BASE}/payroll/settings/child-support-rates/${contributionId}`,
+            { method: "DELETE" },
+          );
+
+          if (response.ok) {
+            alert("削除しました");
+            loadChildSupportRates();
+          } else {
+            alert("削除に失敗しました");
+          }
+        } catch (error) {
+          alert("削除に失敗しました");
+          console.error(error);
+        }
+      }
+
+      // =====================================================
+      // 上限設定関連
+      // =====================================================
+      function showLimitForm() {
+        document.getElementById("limitForm").style.display = "block";
+      }
+
+      function hideLimitForm() {
+        document.getElementById("limitForm").style.display = "none";
+        document.getElementById("limitFormTitle").innerText = "上限設定の登録";
+        document.getElementById("editModeLimit").value = "false";
+        document.getElementById("editLimitId").value = "";
+        document.getElementById("limitSettingForm").reset();
+      }
+
+      async function loadLimitSettings() {
+        try {
+          const response = await fetch(
+            `${API_BASE}/payroll/settings/insurance-limits`,
+          );
+          const limits = await response.json();
+
+          if (limits.length === 0) {
+            document.getElementById("limitsList").innerHTML =
+              "<p>データがありません。</p>";
+            return;
+          }
+
+          const html = `
+            <table>
+              <thead>
+                <tr>
+                  <th>設定種別</th>
+                  <th>上限額</th>
+                  <th>適用期間</th>
+                  <th>備考</th>
+                  <th>操作</th>
+                </tr>
+              </thead>
+              <tbody>
+                ${limits
+                  .map(
+                    (limit) => `
+                    <tr>
+                      <td>${limit.setting_type}</td>
+                      <td>¥${Number(limit.limit_amount).toLocaleString()}</td>
+                      <td>${limit.valid_from} ～ ${
+                        limit.valid_to || "現在"
+                      }</td>
+                      <td>${limit.notes || "-"}</td>
+                      <td>
+                        <button class="btn btn-primary btn-small" onclick="editLimitSetting(${
+                          limit.limit_id
+                        })">編集</button>
+                        <button class="btn btn-danger btn-small" onclick="deleteLimitSetting(${
+                          limit.limit_id
+                        })">削除</button>
+                      </td>
+                    </tr>
+                  `,
+                  )
+                  .join("")}
+              </tbody>
+            </table>
+          `;
+
+          document.getElementById("limitsList").innerHTML = html;
+        } catch (error) {
+          alert("上限設定の取得に失敗しました");
+          console.error(error);
+        }
+      }
+
+      async function editLimitSetting(limitId) {
+        try {
+          const response = await fetch(
+            `${API_BASE}/payroll/settings/insurance-limits`,
+          );
+          const limits = await response.json();
+          const limit = limits.find((l) => l.limit_id === limitId);
+
+          if (!limit) {
+            alert("データが見つかりません");
+            return;
+          }
+
+          // フォームを編集モードに切り替え
+          document.getElementById("limitFormTitle").innerText =
+            "上限設定の編集";
+          document.getElementById("editModeLimit").value = "true";
+          document.getElementById("editLimitId").value = limitId;
+
+          // フォームにデータを入力
+          const form = document.getElementById("limitSettingForm");
+          form.querySelector('[name="setting_type"]').value =
+            limit.setting_type;
+          form.querySelector('[name="limit_amount"]').value =
+            limit.limit_amount;
+          form.querySelector('[name="valid_from"]').value = limit.valid_from;
+          form.querySelector('[name="valid_to"]').value = limit.valid_to || "";
+          form.querySelector('[name="notes"]').value = limit.notes || "";
+
+          // フォームを表示
+          document.getElementById("limitForm").style.display = "block";
+        } catch (error) {
+          alert("データの取得に失敗しました");
+          console.error(error);
+        }
+      }
+
+      async function saveLimitSetting(event) {
+        event.preventDefault();
+        const form = event.target;
+        const formData = new FormData(form);
+        const data = Object.fromEntries(formData.entries());
+
+        const isEditMode = data.edit_mode === "true";
+        const limitId = data.limit_id;
+
+        // 不要なフィールドを削除
+        delete data.edit_mode;
+        delete data.limit_id;
+
+        // データ型変換
+        data.limit_amount = parseFloat(data.limit_amount);
+
         // 空の値を除外
         if (!data.valid_to) delete data.valid_to;
         if (!data.notes) delete data.notes;
 
         try {
-          const response = await fetch(
-            `${API_BASE}/payroll/settings/insurance-rates`,
-            {
-              method: "POST",
-              headers: { "Content-Type": "application/json" },
-              body: JSON.stringify(data),
-            },
-          );
+          const url = isEditMode
+            ? `${API_BASE}/payroll/settings/insurance-limits/${limitId}`
+            : `${API_BASE}/payroll/settings/insurance-limits`;
+          const method = isEditMode ? "PUT" : "POST";
+
+          const response = await fetch(url, {
+            method: method,
+            headers: { "Content-Type": "application/json" },
+            body: JSON.stringify(data),
+          });
 
           if (response.ok) {
-            alert("保険料率を登録しました");
-            hideInsuranceForm();
-            loadInsuranceRates();
+            alert(
+              isEditMode ? "上限設定を更新しました" : "上限設定を登録しました",
+            );
+            hideLimitForm();
+            loadLimitSettings();
           } else {
             const error = await response.json();
-            alert("登録に失敗しました: " + error.detail);
+            alert(
+              (isEditMode ? "更新" : "登録") +
+                "に失敗しました: " +
+                JSON.stringify(error.detail),
+            );
           }
         } catch (error) {
-          alert("登録に失敗しました");
+          alert((isEditMode ? "更新" : "登録") + "に失敗しました");
           console.error(error);
         }
       }
 
-      async function loadIncomeTax() {
-        const dependentsFilter =
-          document.getElementById("filterDependents").value;
-        const params = dependentsFilter
-          ? `?dependents_count=${dependentsFilter}`
-          : "";
+      async function deleteLimitSetting(limitId) {
+        if (!confirm("この上限設定を削除してもよろしいですか？")) return;
 
         try {
           const response = await fetch(
-            `${API_BASE}/payroll/settings/income-tax${params}`,
+            `${API_BASE}/payroll/settings/insurance-limits/${limitId}`,
+            { method: "DELETE" },
+          );
+
+          if (response.ok) {
+            alert("削除しました");
+            loadLimitSettings();
+          } else {
+            alert("削除に失敗しました");
+          }
+        } catch (error) {
+          alert("削除に失敗しました");
+          console.error(error);
+        }
+      }
+
+      // =====================================================
+      // 所得税率表関連
+      // =====================================================
+
+      // =====================================================
+      // 所得税率表関連
+      // =====================================================
+      let currentExpandedYear = null;
+      let currentExpandedStdYear = null;
+
+      async function loadIncomeTax() {
+        await loadIncomeTaxYears();
+      }
+
+      async function loadIncomeTaxYears() {
+        try {
+          const response = await fetch(
+            `${API_BASE}/payroll/settings/income-tax/years`,
+          );
+          const data = await response.json();
+
+          if (!data.years || data.years.length === 0) {
+            document.getElementById("taxYearsList").innerHTML =
+              "<p>データがありません。</p>";
+            return;
+          }
+
+          const html = data.years
+            .map(
+              (year) => `
+            <div class="year-item" id="year-${year}">
+              <div class="year-header" style="display: flex; justify-content: space-between; align-items: center;">
+                <div style="cursor: pointer; flex: 1;" onclick="toggleYear(${year})">
+                  📅 ${year}年度 <span style="font-size: 14px; color: #666;">(クリックして展開)</span>
+                </div>
+                <button class="btn btn-danger btn-small" onclick="deleteTaxDataYear(${year})" style="margin-left: 10px;">
+                  削除
+                </button>
+              </div>
+              <div class="year-data" id="data-${year}">
+                <div class="filter-controls">
+                  <label>扶養人数でフィルター: </label>
+                  <select id="filter-${year}" onchange="loadYearData(${year})" onclick="event.stopPropagation()">
+                    <option value="">全て</option>
+                    <option value="0">0人</option>
+                    <option value="1">1人</option>
+                    <option value="2">2人</option>
+                    <option value="3">3人</option>
+                    <option value="4">4人</option>
+                    <option value="5">5人</option>
+                    <option value="6">6人</option>
+                    <option value="7">7人</option>
+                  </select>
+                </div>
+                <div id="table-${year}">読み込み中...</div>
+              </div>
+            </div>
+          `,
+            )
+            .join("");
+
+          document.getElementById("taxYearsList").innerHTML = html;
+        } catch (error) {
+          alert("年度リストの取得に失敗しました");
+          console.error(error);
+        }
+      }
+
+      async function deleteTaxDataYear(year) {
+        const confirmed = confirm(
+          `⚠️ 警告\n\n${year}年度の所得税率表データを削除します。\nこの操作は取り消せません。\n\n本当に削除してもよろしいですか？`,
+        );
+        if (!confirmed) {
+          console.log(`${year}年度の削除がキャンセルされました`);
+          return;
+        }
+
+        console.log(`=== ${year}年度所得税データ削除開始 ===`);
+
+        try {
+          const response = await fetch(
+            `${API_BASE}/payroll/settings/income-tax/year/${year}`,
+            { method: "DELETE" },
+          );
+
+          console.log("削除レスポンスステータス:", response.status);
+          const result = await response.json();
+          console.log("削除結果:", result);
+
+          if (response.ok) {
+            alert(
+              `✓ ${year}年度のデータ（${result.deleted_count}件）を削除しました`,
+            );
+            console.log(`=== ${year}年度所得税データ削除完了 ===`);
+
+            // 年份リストをリロード
+            await loadIncomeTaxYears();
+          } else {
+            alert(
+              "削除に失敗しました:\n" + JSON.stringify(result.detail || result),
+            );
+          }
+        } catch (error) {
+          console.error("削除エラー:", error);
+          alert(`${year}年度のデータ削除に失敗しました:\n` + error.message);
+        }
+      }
+
+      async function toggleYear(year) {
+        const yearItem = document.getElementById(`year-${year}`);
+        const wasExpanded = yearItem.classList.contains("expanded");
+
+        // 他の年度を閉じる
+        document.querySelectorAll(".year-item").forEach((item) => {
+          item.classList.remove("expanded");
+        });
+
+        if (!wasExpanded) {
+          yearItem.classList.add("expanded");
+          currentExpandedYear = year;
+          await loadYearData(year);
+        } else {
+          currentExpandedYear = null;
+        }
+      }
+
+      async function loadYearData(year) {
+        const filterSelect = document.getElementById(`filter-${year}`);
+        const dependentsFilter = filterSelect ? filterSelect.value : "";
+        const params = new URLSearchParams({ tax_year: year });
+        if (dependentsFilter) {
+          params.append("dependents_count", dependentsFilter);
+        }
+
+        try {
+          const response = await fetch(
+            `${API_BASE}/payroll/settings/income-tax?${params}`,
           );
           const taxes = await response.json();
 
-          const html = `
-                    <table>
-                        <thead>
-                            <tr>
-                                <th>扶養人数</th>
-                                <th>月収From</th>
-                                <th>月収To</th>
-                                <th>税額</th>
-                                <th>適用期間</th>
-                            </tr>
-                        </thead>
-                        <tbody>
-                            ${taxes
-                              .map(
-                                (tax) => `
-                                <tr>
-                                    <td>${tax.dependents_count}人</td>
-                                    <td>¥${Number(tax.monthly_income_from).toLocaleString()}</td>
-                                    <td>¥${Number(tax.monthly_income_to).toLocaleString()}</td>
-                                    <td>¥${Number(tax.tax_amount).toLocaleString()}</td>
-                                    <td>${tax.valid_from} ～ ${tax.valid_to || "現在"}</td>
-                                </tr>
-                            `,
-                              )
-                              .join("")}
-                        </tbody>
-                    </table>
-                `;
+          if (taxes.length === 0) {
+            document.getElementById(`table-${year}`).innerHTML =
+              "<p>データがありません。</p>";
+            return;
+          }
 
-          document.getElementById("taxList").innerHTML = html;
+          const html = `
+            <table>
+              <thead>
+                <tr>
+                  <th>扶養人数</th>
+                  <th>月収From</th>
+                  <th>月収To</th>
+                  <th>税額</th>
+                  <th>適用期間</th>
+                </tr>
+              </thead>
+              <tbody>
+                ${taxes
+                  .map(
+                    (tax) => `
+                  <tr>
+                    <td>${tax.dependents_count}人</td>
+                    <td>¥${Number(
+                      tax.monthly_income_from,
+                    ).toLocaleString()}</td>
+                    <td>¥${Number(tax.monthly_income_to).toLocaleString()}</td>
+                    <td>¥${Number(tax.tax_amount).toLocaleString()}</td>
+                    <td>${tax.valid_from} ～ ${tax.valid_to || "現在"}</td>
+                  </tr>
+                `,
+                  )
+                  .join("")}
+              </tbody>
+            </table>
+          `;
+
+          document.getElementById(`table-${year}`).innerHTML = html;
         } catch (error) {
-          alert("所得税率表の取得に失敗しました");
+          alert("データの取得に失敗しました");
           console.error(error);
         }
       }
@@ -360,28 +1938,29 @@
         const formData = new FormData();
         formData.append("file", file);
 
-        const validFrom = prompt(
-          "適用開始日を入力してください (YYYY-MM-DD):",
-          new Date().toISOString().split("T")[0],
+        const taxYear = prompt(
+          "税年度を入力してください（空欄の場合はファイルから自動抽出）:",
+          "",
         );
-        if (!validFrom) return;
 
         try {
-          const response = await fetch(
-            `${API_BASE}/payroll/settings/income-tax/import?valid_from=${validFrom}`,
-            {
-              method: "POST",
-              body: formData,
-            },
-          );
+          let url = `${API_BASE}/payroll/settings/income-tax/import`;
+          if (taxYear && taxYear.trim()) {
+            url += `?tax_year=${taxYear.trim()}`;
+          }
+
+          const response = await fetch(url, {
+            method: "POST",
+            body: formData,
+          });
 
           if (response.ok) {
             const result = await response.json();
-            alert(result.message);
-            loadIncomeTax();
+            alert(result.message + `\n年度: ${result.year}`);
+            loadIncomeTaxYears();
           } else {
             const error = await response.json();
-            alert("インポートに失敗しました: " + error.detail);
+            alert("インポートに失敗しました: " + JSON.stringify(error.detail));
           }
         } catch (error) {
           alert("インポートに失敗しました");
@@ -391,8 +1970,100 @@
         event.target.value = "";
       }
 
+      // =====================================================
+      // 標準報酬月額表関連
+      // =====================================================
+      async function importStdRemunerationTable(event) {
+        const file = event.target.files[0];
+        if (!file) return;
+
+        // 都道府県をプロンプトで取得
+        const prefecture = prompt(
+          "都道府県を入力してください（例: 東京、神奈川）:",
+          "",
+        );
+        if (!prefecture || !prefecture.trim()) {
+          alert("都道府県を入力してください");
+          event.target.value = "";
+          return;
+        }
+
+        const formData = new FormData();
+        formData.append("file", file);
+        formData.append("prefecture", prefecture.trim());
+
+        console.log("=== インポート開始 ===");
+        console.log("ファイル:", file.name);
+        console.log("都道府県:", prefecture.trim());
+
+        try {
+          const response = await fetch(
+            `${API_BASE}/payroll/settings/standard-remuneration/import`,
+            {
+              method: "POST",
+              body: formData,
+            },
+          );
+
+          console.log("レスポンスステータス:", response.status);
+          const result = await response.json();
+          console.log("レスポンスボディ:", result);
+
+          if (response.ok) {
+            let message = `✓ インポート成功!\n年度: ${result.year}年\n都道府県: ${prefecture}\nインポート件数: ${result.imported_count}件`;
+            if (result.source) {
+              message += `\n取得元: ${result.source}`;
+            }
+            console.log("インポート成功:", message);
+            console.log("デバッグ情報:", result.debug_info);
+
+            // メタデータをセッションストレージに保存
+            if (result.metadata) {
+              console.log("メタデータ保存:", result.metadata);
+              sessionStorage.setItem(
+                "stdRemunMetadata",
+                JSON.stringify(result.metadata),
+              );
+            }
+
+            alert(message);
+            // 年度リストをリロード（新UIは検索条件がないため、直接リロード）
+            loadStdRemunerationData();
+          } else {
+            // エラーレスポンスの詳細を表示
+            const errorDetail = result.detail;
+            console.error("インポート失敗:", errorDetail);
+
+            // エラー詳細が配列またはオブジェクトの場合
+            let errorMessage = "インポートに失敗しました:\n\n";
+            if (Array.isArray(errorDetail)) {
+              errorMessage += errorDetail.slice(0, 10).join("\n");
+            } else if (typeof errorDetail === "object") {
+              errorMessage += JSON.stringify(errorDetail, null, 2).substring(
+                0,
+                1000,
+              );
+            } else {
+              errorMessage += String(errorDetail).substring(0, 500);
+            }
+
+            console.error("詳細エラー:", errorMessage);
+            alert(errorMessage);
+          }
+        } catch (error) {
+          console.error("例外発生:", error);
+          alert("インポートに失敗しました: " + error.message);
+        }
+
+        event.target.value = "";
+      }
+
+      // =====================================================
       // 初期化
-      loadInsuranceRates();
+      // =====================================================
+      document.addEventListener("DOMContentLoaded", function () {
+        loadInsuranceRates();
+      });
     </script>
   </body>
 </html>
diff --git a/frontend/payroll-calculation.html b/frontend/payroll-calculation.html
index e7e8b61..116e09a 100644
--- a/frontend/payroll-calculation.html
+++ b/frontend/payroll-calculation.html
@@ -432,12 +432,14 @@
       <div id="tab-bonus" class="tab-content-calc">
         <div class="filters">
           <label>
-            対象年月:
+            対象年:
             <input
-              type="month"
-              id="filterBonusYearMonth"
-              style="width: 160px"
-              placeholder="YYYY-MM"
+              type="number"
+              id="filterBonusYear"
+              style="width: 90px"
+              value="2026"
+              min="2000"
+              max="2099"
             />
           </label>
           <button class="btn btn-primary" onclick="loadBonus()">検索</button>
@@ -1480,13 +1482,14 @@
         now.getFullYear() + "-" + String(now.getMonth() + 1).padStart(2, "0");
       const filterYearEl = document.getElementById("filterYear");
       if (filterYearEl) filterYearEl.value = now.getFullYear();
-      document.getElementById("filterBonusYearMonth").value = ym;
+      const filterBonusYearEl = document.getElementById("filterBonusYear");
+      if (filterBonusYearEl) filterBonusYearEl.value = now.getFullYear();
       loadPayrolls();
 
       // =====================================================
       // タブ切り替え機能
       // =====================================================
-      let currentTab = "salary";
+      var currentTab = "salary";
 
       function switchTab(tab) {
         currentTab = tab;
@@ -1526,20 +1529,10 @@
       // 賞与計算関連
       // =====================================================
       async function loadBonus() {
-        const ym = document.getElementById("filterBonusYearMonth").value;
-        let year = null;
-        let month = null;
-        if (ym) {
-          const parts = ym.split("-");
-          if (parts.length === 2) {
-            year = Number(parts[0]);
-            month = Number(parts[1]);
-          }
-        }
+        const year = document.getElementById("filterBonusYear").value;
 
         const params = new URLSearchParams();
-        if (year) params.append("bonus_year", year);
-        if (month) params.append("bonus_month", month);
+        if (year) params.append("bonus_year", Number(year));
 
         // employeeMapが空なら読み込む
         if (!employeeMap || Object.keys(employeeMap).length === 0) {
@@ -2129,16 +2122,16 @@
                       <td class="value">¥${Number(salary.employment_insurance).toLocaleString()}</td>
                     </tr>
                     <tr>
+                      <td class="label">子ども・子育て支援金</td>
+                      <td class="value">¥${Number(salary.child_support || 0).toLocaleString()}</td>
                       <td class="label">所得税</td>
                       <td class="value">¥${Number(salary.income_tax).toLocaleString()}</td>
-                      <td class="label">住民税</td>
-                      <td class="value">¥${Number(salary.resident_tax).toLocaleString()}</td>
                     </tr>
                     <tr>
+                      <td class="label">住民税</td>
+                      <td class="value">¥${Number(salary.resident_tax).toLocaleString()}</td>
                       <td class="label">その他控除</td>
                       <td class="value">¥${Number(salary.other_deduction).toLocaleString()}</td>
-                      <td class="label"></td>
-                      <td class="value"></td>
                     </tr>
                     <tr class="total-row">
                       <td class="label">総控除額</td>
@@ -2215,10 +2208,16 @@
                       <td class="value">¥${Number(bonus.employment_insurance).toLocaleString()}</td>
                     </tr>
                     <tr>
+                      <td class="label">子ども・子育て支援金</td>
+                      <td class="value">¥${Number(bonus.child_support || 0).toLocaleString()}</td>
                       <td class="label">所得税</td>
                       <td class="value">¥${Number(bonus.income_tax).toLocaleString()}</td>
+                    </tr>
+                    <tr>
                       <td class="label">その他控除</td>
                       <td class="value">¥${Number(bonus.other_deduction).toLocaleString()}</td>
+                      <td class="label"></td>
+                      <td class="value"></td>
                     </tr>
                     <tr class="total-row">
                       <td class="label">総控除額</td>
diff --git a/frontend/payroll-settings.html b/frontend/payroll-settings.html
index dea9f67..c9e2bec 100644
--- a/frontend/payroll-settings.html
+++ b/frontend/payroll-settings.html
@@ -300,6 +300,9 @@
                   <option value="厚生年金">厚生年金</option>
                   <option value="雇用保険">雇用保険</option>
                   <option value="労災保険">労災保険</option>
+                  <option value="子ども・子育て支援金">
+                    子ども・子育て支援金
+                  </option>
                 </select>
               </div>
               <div class="form-group">
@@ -795,6 +798,7 @@
         const rates = {
           healthNoCareRate: metadata.health_no_care_rate,
           healthWithCareRate: metadata.health_with_care_rate,
+          childSupportRate: metadata.child_support_rate,
           pensionRate: metadata.pension_rate,
         };
 
@@ -885,26 +889,34 @@
               <th rowspan="3">報酬月額 未満</th>
               <th colspan="2">健康保険料（介護保険なし）</th>
               <th colspan="2">健康保険料（介護保険あり）</th>
+              <th colspan="2">子ども・子育て支援金</th>
               <th colspan="2">厚生年金保険料</th>
             </tr>
             <tr style="background-color: #f0f0f0;">
               <th colspan="2" style="text-align: center; font-weight: bold; color: #007bff;">
                 ${
-                  rates.healthNoCareRate !== undefined
+                  rates.healthNoCareRate != null
                     ? rates.healthNoCareRate.toFixed(2) + "%"
                     : "-"
                 }
               </th>
               <th colspan="2" style="text-align: center; font-weight: bold; color: #007bff;">
                 ${
-                  rates.healthWithCareRate !== undefined
+                  rates.healthWithCareRate != null
                     ? rates.healthWithCareRate.toFixed(2) + "%"
                     : "-"
                 }
               </th>
               <th colspan="2" style="text-align: center; font-weight: bold; color: #007bff;">
                 ${
-                  rates.pensionRate !== undefined
+                  rates.childSupportRate != null
+                    ? rates.childSupportRate.toFixed(4) + "%"
+                    : "-"
+                }
+              </th>
+              <th colspan="2" style="text-align: center; font-weight: bold; color: #007bff;">
+                ${
+                  rates.pensionRate != null
                     ? rates.pensionRate.toFixed(2) + "%"
                     : "-"
                 }
@@ -917,6 +929,8 @@
               <th>折半額</th>
               <th>全額</th>
               <th>折半額</th>
+              <th>全額</th>
+              <th>折半額</th>
             </tr>
           </thead>
         `;
@@ -924,13 +938,16 @@
           <tbody>
             ${adjustedData
               .map((row) => {
-                // 保険料を2で割って折半額を計算
+                // 全額を2で割って折半額を計算
                 const healthNoCareHalf = (
                   parseFloat(row.health_insurance_no_care) / 2
                 ).toFixed(2);
                 const healthWithCareHalf = (
                   parseFloat(row.health_insurance_with_care) / 2
                 ).toFixed(2);
+                const childSupportHalf = (
+                  parseFloat(row.child_support ?? 0) / 2
+                ).toFixed(2);
                 const pensionHalf = (
                   parseFloat(row.pension_insurance) / 2
                 ).toFixed(2);
@@ -949,6 +966,8 @@
                       row.health_insurance_with_care ?? 0,
                     ).toLocaleString()}</td>
                     <td>${Number(healthWithCareHalf ?? 0).toLocaleString()}</td>
+                    <td>${Number(row.child_support ?? 0).toLocaleString()}</td>
+                    <td>${Number(childSupportHalf).toLocaleString()}</td>
                     <td>${Number(
                       row.pension_insurance ?? 0,
                     ).toLocaleString()}</td>