// foreach $dbarray
 foreach ($dbarray as $k => $v) {
     // set del flag
     $delflag = true;
     $val_tantou_name = "";
     $val_mail_address = "";
     foreach ($forms['mutirow'] as $kk => $vv) {
         if ($v['id'] == $vv['id']) {
             $delflag = false;
             $val_tantou_name = $vv['tantou_name'];
             $val_mail_address = $vv['mail_address'];
         }
     }
     if ($delflag) {
         // remove data
         if ($tantou_dao->remove($v['id'])) {
         } else {
             $executeflg = false;
         }
     } else {
         $values = array();
         $values['corporate_id'] = $forms['id'];
         $values['tantou_name'] = $val_tantou_name;
         $values['mail_address'] = $val_mail_address;
         // update data
         if ($tantou_dao->edit($v['id'], $values)) {
         } else {
             $executeflg = false;
         }
     }
 }