feat: 子ども・子育て支援金を給与・賞与計算に追加（令和8年4月以降）

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,))
+            # 承認済みは削除不可
-            if cur.rowcount == 0:
+            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()

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,

backend/app/payroll/calculation/router.py

@@ -68,6 +68,7 @@ def calculate_payroll(request: schemas.PayrollCalculationRequest):
                     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,
+                    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"]

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,

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]
+            row8 = list(ws.iter_rows(min_row=8, max_row=8, 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 = row8[5] if len(row8) > 5 else None   # F8
-            health_no_care_rate = row9[5] if len(row9) > 5 else None  # F9
+            health_with_care_rate = row8[7] if len(row8) > 7 else None  # H8
-            health_with_care_rate = row9[7] if len(row9) > 7 else None  # H9
+            child_support_rate = row8[9] if len(row8) > 9 else None     # J8
-            pension_rate = row9[9] if len(row9) > 9 else None  # J9
+            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()
+                if isinstance(val, float):
-                val_str = val_str.replace('%', '').replace('％', '')
+                    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）
+        # まずヘッダー行を確認（10行目）
-        header_row = list(ws.iter_rows(min_row=11, max_row=11, values_only=True))[0]
+        header_row = list(ws.iter_rows(min_row=10, max_row=10, values_only=True))[0]
-        # ヘッダー行の全列を表示
+        header_debug = f"ヘッダー(10行目): {list(header_row)}"
-        header_debug = f"ヘッダー(11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)):
+        for idx, row in enumerate(ws.iter_rows(min_row=11, values_only=True)):
-            row_idx = 12 + idx  # 実際のExcel行番号
+            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
+                    # 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  # または前の行から取得
+                    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')
-                    
+                    child_support = clean_value(row[8] if len(row) > 8 else None, 'child_support')
-                    # デバッグ: row全体の長さとrow[8]の値を記録
+                    pension = clean_value(row[10] if len(row) > 10 else None, 'pension')
-                    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)}")
                     
                 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)
+                     health_insurance_no_care, health_insurance_with_care, child_support, pension_insurance)
-                    VALUES (%s, %s, %s, %s, %s, %s, %s, %s, %s)
+                    VALUES (%s, %s, %s, %s, %s, %s, %s, %s, %s, %s)
                 """
                 
                 cur.executemany(insert_query, data_rows)

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"
+              type="number"
-              id="filterBonusYearMonth"
+              id="filterBonusYear"
-              style="width: 160px"
+              style="width: 90px"
-              placeholder="YYYY-MM"
+              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;
+        const year = document.getElementById("filterBonusYear").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 params = new URLSearchParams();
-        if (year) params.append("bonus_year", year);
+        if (year) params.append("bonus_year", Number(year));
-        if (month) params.append("bonus_month", month);
 
         // 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>

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>