diff --git a/app/controllers/admin/venue_management_bills_controller.rb b/app/controllers/admin/venue_management_bills_controller.rb
index 549d1fd..aaa1f5b 100644
--- a/app/controllers/admin/venue_management_bills_controller.rb
+++ b/app/controllers/admin/venue_management_bills_controller.rb
@@ -82,7 +82,11 @@ class Admin::VenueManagementBillsController < Admin::VenueAdminController
       end
     end
     if !@main_ids.nil?
-      @bills = @bills.where(:venue_management_main_id.in=>@main_ids).page(params[:page]).per(10)
+      if @bills.nil?
+        @bills = VenueManagementBill.where(:venue_management_main_id.in=>@main_ids).page(params[:page]).per(10)
+      else
+        @bills = @bills.where(:venue_management_main_id.in=>@main_ids).page(params[:page]).per(10)
+      end
     end
     if @bills.nil?
       @bills = VenueManagementBill.all.page(params[:page]).per(10)
@@ -139,6 +143,81 @@ class Admin::VenueManagementBillsController < Admin::VenueAdminController
   def render_html(code,pass_variables={})
     render_to_string(:inline=>code,:locals=>pass_variables)
   end
+  def export
+    filename = ""
+    @bills = nil
+    @categories = @module_app.categories.enabled
+    @filter_fields = filter_fields(@categories)
+    filter_tags = params[:filters]["type"].to_a rescue []
+    @main_ids = nil
+    if !filter_tags.blank?
+      filename += (I18n.t("vm_bill.type") + ": #{Tag.where(:id.in=>filter_tags).map{|t| t.name}.join(',')}")
+      @main_ids = VenueManagementInviting.with_tags(filter_tags).pluck(:venue_management_main_id)
+      if !filters("category").blank?
+        @main_ids = VenueManagementMain.where(:id.in=>@main_ids).with_categories(filters("category")).pluck(:id)
+      end    
+    elsif !filters("category").blank?
+      filename += (I18n.t(:category) + ": #{Category.where(:id.in=>filters("category")).map{|t| t.title}.join(',')}") if filename.blank?
+      @main_ids = VenueManagementMain.all.with_categories(filters("category")).pluck(:id)
+    end
+    if ( !params[:filters]["bill_typeA"].blank? rescue false)
+      @bills = VenueManagementBill.where(:bill_typeA=>params[:filters]["bill_typeA"],:bill_typeB=>params[:filters]["bill_typeB"]).page(params[:page]).per(10)
+    end
+    accounting_month_start = DateTime.parse(params[:filters]["accounting_month_start"]) rescue 0
+    accounting_month_end = DateTime.parse(params[:filters]["accounting_month_end"]) rescue 0
+    if @bills.nil?
+      if accounting_month_start != 0 &&  accounting_month_end != 0
+        filename += (I18n.t("vm_bill.accounting_month") + ": #{accounting_month_start}~#{accounting_month_end}") if filename.blank?
+        @bills = VenueManagementBill.where(:accounting_month.gt=>accounting_month_start,:accounting_month.lte=>accounting_month_end).page(params[:page]).per(10)
+      elsif accounting_month_start != 0
+        filename += (I18n.t("vm_bill.accounting_month") + ": #{accounting_month_start}~") if filename.blank?
+        @bills = VenueManagementBill.where(:accounting_month.gt=>accounting_month_start).page(params[:page]).per(10)
+      elsif accounting_month_end != 0
+        filename += (I18n.t("vm_bill.accounting_month") + ": ~#{accounting_month_end}") if filename.blank?
+        @bills = VenueManagementBill.where(:accounting_month.lte=>accounting_month_end).page(params[:page]).per(10)
+      end
+    else
+      if accounting_month_start != 0 &&  accounting_month_end != 0
+        filename += (I18n.t("vm_bill.accounting_month") + ": #{accounting_month_start}~#{accounting_month_end}") if filename.blank?
+        @bills = @bills.where(:accounting_month.gt=>accounting_month_start,:accounting_month.lte=>accounting_month_end).page(params[:page]).per(10)
+      elsif accounting_month_start != 0
+        filename += (I18n.t("vm_bill.accounting_month") + ": #{accounting_month_start}~") if filename.blank?
+        @bills = @bills.where(:accounting_month.gt=>accounting_month_start).page(params[:page]).per(10)
+      elsif accounting_month_end != 0
+        filename += (I18n.t("vm_bill.accounting_month") + ": ~#{accounting_month_end}") if filename.blank?
+        @bills = @bills.where(:accounting_month.lte=>accounting_month_end).page(params[:page]).per(10)
+      end
+    end
+    if !@main_ids.nil?
+      if @bills.nil?
+        @bills = VenueManagementBill.where(:venue_management_main_id.in=>@main_ids).page(params[:page]).per(10)
+      else
+        @bills = @bills.where(:venue_management_main_id.in=>@main_ids).page(params[:page]).per(10)
+      end
+    end
+    if @bills.nil?
+      @bills = VenueManagementBill.all.page(params[:page]).per(10)
+    end
+    @bills = @bills.page(1).per(@bills.count)
+    @protocol = (request.referer.blank? ? "http" : URI(request.referer).scheme)
+    @host = "#{@protocol}://#{request.host_with_port}"
+    @site_in_use_locales = Site.first.in_use_locales
+    filename = "export_bills" if filename.blank?
+    filename = filename + "_export.xlsx"
+    respond_to do |format|
+      format.xlsx {
+        response.headers['Content-Transfer-Encoding'] = 'binary'
+        response.headers['Content-Type'] = 'binary/octet-stream'
+        response.headers['Content-Disposition'] = 'attachment; filename="' + filename + '"'
+      }
+    end
+    render :layout => false
+    # file_path = "tmp/cache/#{filename}"
+    # File.open(file_path, 'w') do |f|
+    #   f.write render_to_string( handlers: [:axlsx], formats: [:xlsx] ,locals: {:@bills=>@bills,:@protocol=>@protocol,:@host=>@host,:@site_in_use_locales=>@site_in_use_locales}, :layout=>false )
+    # end
+    # send_file file_path
+  end
   private
 
   def set_venue_management_bill
diff --git a/app/controllers/admin/venue_managements_controller.rb b/app/controllers/admin/venue_managements_controller.rb
index ea2cc9c..b93fa50 100644
--- a/app/controllers/admin/venue_managements_controller.rb
+++ b/app/controllers/admin/venue_managements_controller.rb
@@ -364,7 +364,7 @@ class Admin::VenueManagementsController < Admin::VenueAdminController
           (render_html('<%= org_datetime_picker("filters[accounting_month_start]", {:no_label => true, :format=>"yyyy/MM", :new_record=>false, :value=>(DateTime.parse(params[:filters]["accounting_month_start"]) rescue nil)}) %>')) + 
           "</div><span style=\"float: left;\">~</span><div style=\"float: left;\">" + 
           (render_html('<%= org_datetime_picker("filters[accounting_month_end]", {:no_label => true, :format=>"yyyy/MM", :new_record=>false, :value=>(DateTime.parse(params[:filters]["accounting_month_end"]) rescue nil)}) %>' ) ) + 
-          render_html("submit_tag(I18n.t('venue_management.search'))") +
+          render_html("<%= submit_tag(I18n.t('venue_management.search')) %>") +
           '</div></div></form>')
     filter_tags = params[:filters]["type"].to_a rescue []
     @main_ids = nil
diff --git a/app/views/admin/venue_management_bills/_form.html.erb b/app/views/admin/venue_management_bills/_form.html.erb
index 4c94094..443da6a 100644
--- a/app/views/admin/venue_management_bills/_form.html.erb
+++ b/app/views/admin/venue_management_bills/_form.html.erb
@@ -203,6 +203,7 @@
         <% end %>
       </div>
     <% end %>
+    <%= render partial: 'admin/venue_shared/venue_file_link',locals: {venue: @venue_management_bill,f: f} %>
   </div>
 </div>
 
diff --git a/app/views/admin/venue_management_bills/_index.html.erb b/app/views/admin/venue_management_bills/_index.html.erb
index 07e2d8b..2c82eca 100644
--- a/app/views/admin/venue_management_bills/_index.html.erb
+++ b/app/views/admin/venue_management_bills/_index.html.erb
@@ -1,9 +1,5 @@
 <% content_for :page_specific_javascript do %>
-  <%= javascript_include_tag "lib/bootstrap-fileupload" %>
-  <%= javascript_include_tag "lib/bootstrap-datetimepicker" %>
   <%= javascript_include_tag "lib/datetimepicker/datetimepicker.js" %>
-  <%= javascript_include_tag "lib/file-type" %>
-  <%= javascript_include_tag "lib/module-area" %>
 <% end %>
 <script>
   if(document.querySelectorAll("#orbit-bar").length==0) location.reload();
@@ -55,27 +51,35 @@
     <% end %>
   </tbody>
 </table>
-
-<%=
-  content_tag :div, class: "bottomnav clearfix" do
-    content_tag :div, paginate(@bills), class: "pagination pagination-centered"
-  end
-%>
+<%  filter_url = request.fullpath.split("?")[1..-1].join("?") %>
 <% if @venue_management.present? %>
   <!-- footer -->
   <div class="bottomnav clearfix">
-    <%= content_tag :div, class: "pagination pagination-centered" do %>
+    <%= content_tag :div, class: "pagination-centered" do %>
       <%= paginate(@bills) %>
       <div class="action pull-right">
+        <%= link_to  content_tag(:i, nil, class: "fa fa-download") + " " + t('venue_management.export'), export_admin_venue_management_bills_path(:format=>'xlsx')+"#{(filter_url.blank? ? '' : ('?'+filter_url))}", class: "btn btn-primary", target: '_blank' %>
         <%= link_to content_tag(:i, nil, class: "icons-plus") + " " + t(:add), new_admin_venue_management_bill_path(id: @venue_management.id), class: "btn btn-primary" %>
       </div>
     <% end %>
   </div>
   <!-- footer:end -->
+<% else %>
+  <%=
+    content_tag :div, class: "bottomnav clearfix" do
+      (content_tag(:div, class: "pagination-centered") do
+        paginate(@bills)
+      end) +
+      ('<div class="action pull-right">'.html_safe +
+          link_to(content_tag(:i, nil, class: "fa fa-download") + " " + t('venue_management.export'), export_admin_venue_management_bills_path(:format=>'xlsx')+"#{(filter_url.blank? ? '' : ('?'+filter_url))}", class: "btn btn-primary", target: '_blank') +
+        '</div>'.html_safe)
+    end
+  %>
 <% end %>
 <style type="text/css">
   .pagination-centered .pagination{
-    width: calc(100% - 6em); 
+    width: calc(100% - 18em);
+    padding-left: 6em;
     float: left;
   }
   .main-list {
diff --git a/app/views/admin/venue_management_bills/export.xlsx.axlsx b/app/views/admin/venue_management_bills/export.xlsx.axlsx
new file mode 100644
index 0000000..0d11f9b
--- /dev/null
+++ b/app/views/admin/venue_management_bills/export.xlsx.axlsx
@@ -0,0 +1,62 @@
+# encoding: utf-8
+
+wb = xlsx_package.workbook
+
+wb.add_worksheet(name: t('restful_actions.venue_management_bills')) do |sheet|
+    row = []
+    row <<  t('venue_management.contractor') 
+    row <<  t('vm_bill.accounting_month') 
+    row <<  t('vm_bill.bill_type') 
+    row <<  t('vm_bill.caculation_basis') 
+    @site_in_use_locales.each do |locale|
+        row <<  t('vm_bill.reason') + " - " +  t(locale)
+    end
+    @site_in_use_locales.each do |locale|
+        row <<  t('vm_bill.pay_method') + " - " +  t(locale)
+    end
+    @site_in_use_locales.each do |locale|
+        row <<  t('vm_bill.note') + " - " +  t(locale)
+    end
+    row << t("link")
+    @site_in_use_locales.each do |locale|
+        row << t("link") + " " + t("url_alt") + " - " +  t(locale)
+    end
+    row << t("file_")
+    @site_in_use_locales.each do |locale|
+        row << t("file_") + " " + t("description") + " - " +  t(locale)
+    end
+    @site_in_use_locales.each do |locale|
+        row << t("file_") + " " + t("alternative") + " - " +  t(locale)
+    end
+    sheet.add_row row
+    @bills.each do |bill|
+        row2 = []
+        row2 <<  (bill.contractor.display_contractors rescue "")
+        row2 <<  bill.display_accounting_month 
+        row2 <<  "#{t("vm_bill.#{bill.bill_typeA}")}/#{t("vm_bill.#{bill.bill_typeB}")}" 
+        row2 <<  bill.display_caculation_basis
+        @site_in_use_locales.each do |locale|
+            row2 <<  bill.reason_translations[locale]
+        end
+        @site_in_use_locales.each do |locale|
+            row2 <<  bill.pay_method_translations[locale]
+        end
+        @site_in_use_locales.each do |locale|
+            row2 <<  bill.note_translations[locale]
+        end
+        row2 << bill.venue_management_links.map{|l| l.url.to_s.strip}.join(";")
+        @site_in_use_locales.each do |locale|
+            row2 << bill.venue_management_links.map{|l| l.title_translations[locale].to_s.strip}.join(";")
+        end
+        row2 << bill.venue_management_files.map{|f| @host + f.file.url rescue nil}.select{|s| !s.nil?}.join(";")
+        @site_in_use_locales.each do |locale|
+            row2 << bill.venue_management_files.map{|f| f.description_translations[locale].to_s.strip}.join(";")
+        end
+        @site_in_use_locales.each do |locale|
+            row2 << bill.venue_management_files.map{|f| f.title_translations[locale].to_s.strip}.join(";")
+        end
+        sheet.add_row row2
+    end
+ 
+
+end
\ No newline at end of file
diff --git a/app/views/admin/venue_management_invitings/_form.html.erb b/app/views/admin/venue_management_invitings/_form.html.erb
index 040cae4..7ad2141 100644
--- a/app/views/admin/venue_management_invitings/_form.html.erb
+++ b/app/views/admin/venue_management_invitings/_form.html.erb
@@ -86,13 +86,13 @@
       <div class="control-group">
         <label class="control-label muted"><%= t('vm_inviting.house_tax_payer') %></label>
         <div class="controls">
-          <%= f.select :house_tax_payer, VenueManagementInviting::PAYERS.map { |p| [t("vm_inviting.enums.#{p}"), p] } %>
+          <%= f.select :house_tax_payer, options_for_select(VenueManagementInviting::PAYERS.map { |p| [t("vm_inviting.enums.#{p}"), p] },(@venue_management_inviting.new_record? ? VenueManagementInviting::PAYERS.last : @venue_management_inviting.house_tax_payer)) %>
         </div>
       </div>
       <div class="control-group">
         <label class="control-label muted"><%= t('vm_inviting.land_tax_payer') %></label>
         <div class="controls">
-          <%= f.select :land_tax_payer, VenueManagementInviting::PAYERS.map { |p| [t("vm_inviting.enums.#{p}"), p] } %>
+          <%= f.select :land_tax_payer, options_for_select(VenueManagementInviting::PAYERS.map { |p| [t("vm_inviting.enums.#{p}"), p] },(@venue_management_inviting.new_record? ? VenueManagementInviting::PAYERS.last : @venue_management_inviting.land_tax_payer)) %>
         </div>
       </div>
       <div class="control-group">
diff --git a/config/routes.rb b/config/routes.rb
index 051f262..84fb5a1 100644
--- a/config/routes.rb
+++ b/config/routes.rb
@@ -34,6 +34,7 @@ Rails.application.routes.draw do
         scope "(:id)" do
           get 'copy', to: 'venue_management_bills#copy'
         end
+        get 'export'
       end
     end
     resources :venue_management_contracts do