diff --git a/backend/app/modules/trial_balance/service.py b/backend/app/modules/trial_balance/service.py
index 265e5a3..272bff9 100644
--- a/backend/app/modules/trial_balance/service.py
+++ b/backend/app/modules/trial_balance/service.py
@@ -406,7 +406,7 @@ def fetch_trial_balance(date_from: str, date_to: str):
 
     # === 販売管理費（截図の順序に準拠） ===
     sga_order = [
-        "812", "813", "814", "815",  # 人件費系
+        "812", "813", "821", "814", "815",  # 人件費系（812:役員報酬 813:給料手当 821:賞与 814:法定福利費 815:福利厚生費）
         "802",                        # 外注費
         "816", "817",                 # 交際費・会議費
         "803", "804", "805",          # 旅費・通信・消耗品