* SALARY-NET / DEPT-OUT 差引支給額レコード 200B
      * KYU05DED出力 / KYU07DIV・KYU08PRI・KYU09MRG・KYU06UPD入力
             03  (A)EMP-ID           PIC X(008).
             03  (A)REC-TYPE         PIC X(001).
             03  (A)EMP-NAME         PIC X(040).
             03  (A)DEPT-CODE        PIC X(002).
             03  (A)REGION-CODE      PIC X(002).
             03  (A)CATEGORY-CODE    PIC X(003).
             03  (A)GROSS-PAYMENT    PIC 9(009).
             03  (A)INCOME-TAX       PIC 9(009).
             03  (A)INSURANCE        PIC 9(009).
             03  (A)RESIDENT-TAX     PIC 9(009).
             03  (A)NET-PAYMENT      PIC 9(009).
             03  (A)TAXABLE-INCOME   PIC 9(009).
             03  (A)PAY-AMOUNT       PIC 9(009).
             03  FILLER              PIC X(081).