diff --git a/backend/app/routers/journal_entries.py b/backend/app/routers/journal_entries.py
index 826056e..ae249e3 100644
--- a/backend/app/routers/journal_entries.py
+++ b/backend/app/routers/journal_entries.py
@@ -1,232 +1,50 @@
-from fastapi import APIRouter, HTTPException, Query
-from typing import Optional
+from fastapi import APIRouter, HTTPException
+from app.core.database import get_connection
+from pydantic import BaseModel
+from typing import List
 from decimal import Decimal
 from datetime import date
 
-from app.core.database import get_connection
-from app.models.journal_entry import JournalEntryRequest
-
 router = APIRouter(prefix="/journal-entries", tags=["仕訳"])
 
 
-# -------------------------------------------------
-# 仕訳登録
-# -------------------------------------------------
-@router.post("", summary="仕訳登録")
+class JournalLine(BaseModel):
+    account_id: int
+    debit: Decimal = Decimal("0")
+    credit: Decimal = Decimal("0")
+
+
+class JournalEntryRequest(BaseModel):
+    entry_date: date
+    description: str
+    lines: List[JournalLine]
+
+
+@router.post("")
 def create_journal_entry(req: JournalEntryRequest):
-
-    if len(req.lines) < 2:
-        raise HTTPException(status_code=400, detail="仕訳行は2行以上必要です")
-
-    if req.entry_date < date(2025, 6, 1):
-        raise HTTPException(status_code=400, detail="仕訳日は2025-06-01以降である必要があります")
-
-    debit_total = Decimal("0")
-    credit_total = Decimal("0")
-
-    for line in req.lines:
-        if line.debit < 0 or line.credit < 0:
-            raise HTTPException(status_code=400, detail="金額は正数で入力してください")
-
-        if line.debit > 0 and line.credit > 0:
-            raise HTTPException(status_code=400, detail="同一行で借方・貸方の同時入力は不可です")
-
-        debit_total += line.debit
-        credit_total += line.credit
-
-    if debit_total != credit_total:
-        raise HTTPException(
-            status_code=400,
-            detail=f"借方合計({debit_total})と貸方合計({credit_total})が一致しません"
-        )
-
-    with get_connection() as conn, conn.cursor() as cur:
-
-        # 期首ロック確認
-        cur.execute("""
-            SELECT is_locked
-            FROM opening_balance_locks
-            WHERE fiscal_year = 2025
-        """)
-        row = cur.fetchone()
-        if not row or not row[0]:
-            raise HTTPException(status_code=400, detail="期首残高が確定（lock）されていません")
-
-        # ヘッダ登録
-        cur.execute("""
-            INSERT INTO journal_entries (entry_date, description)
-            VALUES (%s, %s)
-            RETURNING journal_entry_id
-        """, (req.entry_date, req.description))
-        journal_entry_id = cur.fetchone()[0]
-
-        # 明細登録
-        for line in req.lines:
+    with get_connection() as conn:
+        with conn.cursor() as cur:
+            # 仕訳ヘッダ
             cur.execute("""
-                INSERT INTO journal_lines
-                (journal_entry_id, account_id, debit, credit)
-                VALUES (%s, %s, %s, %s)
-            """, (
-                journal_entry_id,
-                line.account_id,
-                line.debit,
-                line.credit
-            ))
+                INSERT INTO journal_entries (entry_date, description)
+                VALUES (%s, %s)
+                RETURNING id
+            """, (req.entry_date, req.description))
+            entry_id = cur.fetchone()[0]
 
-    return {
-        "message": "仕訳を登録しました",
-        "journal_entry_id": journal_entry_id
-    }
+            # 明細
+            for line in req.lines:
+                cur.execute("""
+                    INSERT INTO journal_lines
+                      (journal_entry_id, account_id, debit, credit)
+                    VALUES (%s, %s, %s, %s)
+                """, (
+                    entry_id,
+                    line.account_id,
+                    line.debit,
+                    line.credit
+                ))
 
+        conn.commit()
 
-# -------------------------------------------------
-# 仕訳一覧取得
-# -------------------------------------------------
-@router.get("", summary="仕訳一覧取得")
-def list_journal_entries(
-    from_date: Optional[str] = Query(None),
-    to_date: Optional[str] = Query(None),
-    keyword: Optional[str] = Query(None)
-):
-    sql = """
-      SELECT
-        je.journal_entry_id,
-        je.entry_date,
-        je.description,
-        SUM(jl.debit)  AS debit_total,
-        SUM(jl.credit) AS credit_total
-      FROM journal_entries je
-      JOIN journal_lines jl
-        ON jl.journal_entry_id = je.journal_entry_id
-      WHERE 1=1
-    """
-    params = []
-
-    if from_date:
-        sql += " AND je.entry_date >= %s"
-        params.append(from_date)
-    if to_date:
-        sql += " AND je.entry_date <= %s"
-        params.append(to_date)
-    if keyword:
-        sql += " AND je.description ILIKE %s"
-        params.append(f"%{keyword}%")
-
-    sql += """
-      GROUP BY je.journal_entry_id, je.entry_date, je.description
-      ORDER BY je.entry_date DESC, je.journal_entry_id DESC
-    """
-
-    with get_connection() as conn, conn.cursor() as cur:
-        cur.execute(sql, params)
-        rows = cur.fetchall()
-
-    return [
-        {
-            "journal_entry_id": r[0],
-            "entry_date": r[1],
-            "description": r[2],
-            "debit_total": r[3],
-            "credit_total": r[4],
-        }
-        for r in rows
-    ]
-
-
-# -------------------------------------------------
-# 仕訳明細取得
-# -------------------------------------------------
-@router.get("/{journal_entry_id}", summary="仕訳明細取得")
-def get_journal_entry(journal_entry_id: int):
-    with get_connection() as conn, conn.cursor() as cur:
-
-        cur.execute("""
-          SELECT entry_date, description
-          FROM journal_entries
-          WHERE journal_entry_id = %s
-        """, (journal_entry_id,))
-        header = cur.fetchone()
-        if not header:
-            raise HTTPException(status_code=404, detail="仕訳が存在しません")
-
-        cur.execute("""
-          SELECT
-            jl.account_id,
-            a.account_code,
-            a.account_name,
-            jl.debit,
-            jl.credit
-          FROM journal_lines jl
-          JOIN accounts a ON a.account_id = jl.account_id
-          WHERE jl.journal_entry_id = %s
-        """, (journal_entry_id,))
-        lines = cur.fetchall()
-
-    return {
-        "entry_date": header[0],
-        "description": header[1],
-        "lines": [
-            {
-                "account_id": l[0],
-                "account_code": l[1],
-                "account_name": l[2],
-                "debit": l[3],
-                "credit": l[4]
-            } for l in lines
-        ]
-    }
-
-
-# -------------------------------------------------
-# 逆仕訳生成（修正仕訳）
-# -------------------------------------------------
-@router.post("/{journal_entry_id}/reverse", summary="逆仕訳生成")
-def reverse_journal_entry(journal_entry_id: int):
-    with get_connection() as conn, conn.cursor() as cur:
-
-        # 元仕訳取得
-        cur.execute("""
-            SELECT entry_date, description
-            FROM journal_entries
-            WHERE journal_entry_id = %s
-        """, (journal_entry_id,))
-        header = cur.fetchone()
-        if not header:
-            raise HTTPException(status_code=404, detail="仕訳が存在しません")
-
-        entry_date, description = header
-
-        cur.execute("""
-            SELECT account_id, debit, credit
-            FROM journal_lines
-            WHERE journal_entry_id = %s
-        """, (journal_entry_id,))
-        lines = cur.fetchall()
-        if not lines:
-            raise HTTPException(status_code=400, detail="仕訳明細が存在しません")
-
-        # 逆仕訳ヘッダ
-        cur.execute("""
-            INSERT INTO journal_entries (entry_date, description)
-            VALUES (%s, %s)
-            RETURNING journal_entry_id
-        """, (entry_date, f"【修正】{description}"))
-        new_entry_id = cur.fetchone()[0]
-
-        # 逆仕訳明細（借贷反転）
-        for account_id, debit, credit in lines:
-            cur.execute("""
-                INSERT INTO journal_lines
-                (journal_entry_id, account_id, debit, credit)
-                VALUES (%s, %s, %s, %s)
-            """, (
-                new_entry_id,
-                account_id,
-                credit,
-                debit
-            ))
-
-    return {
-        "message": "逆仕訳を作成しました",
-        "reversed_journal_entry_id": new_entry_id
-    }
+    return {"status": "ok", "journal_entry_id": entry_id}
diff --git a/frontend/journal-edit.html b/frontend/journal-edit.html
new file mode 100644
index 0000000..64e7970
--- /dev/null
+++ b/frontend/journal-edit.html
@@ -0,0 +1,196 @@
+<!DOCTYPE html>
+<html lang="ja">
+<head>
+<meta charset="UTF-8">
+<title>修正仕訳入力</title>
+<style>
+  body { font-family: sans-serif; margin: 24px; }
+  table { border-collapse: collapse; width: 100%; margin-top: 12px; }
+  th, td { border: 1px solid #ccc; padding: 6px; text-align: center; }
+  th { background: #f5f5f5; }
+  input, select, button { padding: 6px; }
+  .right { text-align: right; }
+  .error { color: #c00; margin-top: 8px; }
+  .ok { color: #090; margin-top: 8px; }
+</style>
+</head>
+<body>
+
+<h2>修正仕訳入力</h2>
+
+<label>仕訳日</label>
+<input type="date" id="entryDate">
+
+<label>摘要</label>
+<input type="text" id="description" style="width:60%">
+
+<table id="linesTable">
+  <thead>
+    <tr>
+      <th>科目</th>
+      <th>借方</th>
+      <th>貸方</th>
+      <th>操作</th>
+    </tr>
+  </thead>
+  <tbody></tbody>
+  <tfoot>
+    <tr>
+      <th>合計</th>
+      <th id="debitTotal" class="right">0</th>
+      <th id="creditTotal" class="right">0</th>
+      <th></th>
+    </tr>
+  </tfoot>
+</table>
+
+<button onclick="addRow()">＋ 行追加</button>
+<button onclick="submitEntry()">修正版仕訳を登録</button>
+
+<div id="result"></div>
+
+<script>
+const API = "http://127.0.0.1:18080";
+let accounts = [];
+
+// ------------------------------------
+// 初期化
+// ------------------------------------
+async function init() {
+  // 科目取得
+  const res = await fetch(`${API}/accounts`);
+  accounts = await res.json();
+
+  // 元仕訳取得
+  const src = localStorage.getItem("editSource");
+  if (!src) {
+    showError("修正元の仕訳データが見つかりません");
+    return;
+  }
+  const data = JSON.parse(src);
+
+  // ヘッダ反映
+  document.getElementById("entryDate").value = data.entry_date;
+  document.getElementById("description").value = `【修正後】${data.description}`;
+
+  // 明細反映
+  data.lines.forEach(l => addRow(l));
+
+  recalc();
+}
+init();
+
+// ------------------------------------
+// 行操作
+// ------------------------------------
+function addRow(line = null) {
+  const tbody = document.querySelector("#linesTable tbody");
+  const tr = document.createElement("tr");
+
+  tr.innerHTML = `
+    <td>
+      <select>
+        ${accounts.map(a =>
+          `<option value="${a.account_id}">${a.account_code} ${a.account_name}</option>`
+        ).join("")}
+      </select>
+    </td>
+    <td><input type="number" min="0"></td>
+    <td><input type="number" min="0"></td>
+    <td><button onclick="removeRow(this)">削除</button></td>
+  `;
+
+  tbody.appendChild(tr);
+
+  if (line) {
+    tr.querySelector("select").value = line.account_id;
+    tr.querySelectorAll("input")[0].value = line.debit || "";
+    tr.querySelectorAll("input")[1].value = line.credit || "";
+  }
+}
+
+function removeRow(btn) {
+  btn.closest("tr").remove();
+  recalc();
+}
+
+// ------------------------------------
+// 合計再計算
+// ------------------------------------
+function recalc() {
+  let d = 0, c = 0;
+  document.querySelectorAll("#linesTable tbody tr").forEach(tr => {
+    d += Number(tr.querySelectorAll("input")[0].value || 0);
+    c += Number(tr.querySelectorAll("input")[1].value || 0);
+  });
+  document.getElementById("debitTotal").textContent = d.toLocaleString();
+  document.getElementById("creditTotal").textContent = c.toLocaleString();
+}
+
+// ------------------------------------
+// 登録
+// ------------------------------------
+async function submitEntry() {
+  const result = document.getElementById("result");
+  result.textContent = "";
+  result.className = "";
+
+  const entryDate = document.getElementById("entryDate").value;
+  const desc = document.getElementById("description").value;
+
+  if (!entryDate || !desc) {
+    showError("日付と摘要は必須です");
+    return;
+  }
+
+  const lines = [];
+  let d = 0, c = 0;
+
+  document.querySelectorAll("#linesTable tbody tr").forEach(tr => {
+    const accountId = Number(tr.querySelector("select").value);
+    const debit = Number(tr.querySelectorAll("input")[0].value || 0);
+    const credit = Number(tr.querySelectorAll("input")[1].value || 0);
+    if (debit === 0 && credit === 0) return;
+    lines.push({ account_id: accountId, debit, credit });
+    d += debit;
+    c += credit;
+  });
+
+  if (lines.length < 2) return showError("仕訳行は2行以上必要です");
+  if (d !== c) return showError("借方合計と貸方合計が一致していません");
+
+  const payload = {
+    entry_date: entryDate,
+    description: desc,
+    lines
+  };
+
+  try {
+    const res = await fetch(`${API}/journal-entries`, {
+      method: "POST",
+      headers: { "Content-Type": "application/json" },
+      body: JSON.stringify(payload)
+    });
+    const data = await res.json();
+    if (!res.ok) return showError(data.detail || "登録失敗");
+    showOk(`修正版仕訳を登録しました（ID: ${data.journal_entry_id}）`);
+    localStorage.removeItem("editSource");
+  } catch {
+    showError("通信エラー");
+  }
+}
+
+function showError(msg) {
+  const r = document.getElementById("result");
+  r.textContent = msg;
+  r.className = "error";
+}
+function showOk(msg) {
+  const r = document.getElementById("result");
+  r.textContent = msg;
+  r.className = "ok";
+}
+</script>
+
+</body>
+</html>
diff --git a/frontend/journal-entry.html b/frontend/journal-entry.html
index c56a8c0..477985f 100644
--- a/frontend/journal-entry.html
+++ b/frontend/journal-entry.html
@@ -1,54 +1,41 @@
 <!DOCTYPE html>
 <html lang="ja">
 <head>
-  <meta charset="UTF-8" />
-  <title>仕訳入力（複数行・消費税自動）</title>
-  <style>
-    body { font-family: sans-serif; margin: 24px; }
-    table { border-collapse: collapse; width: 100%; margin-top: 12px; }
-    th, td { border: 1px solid #ccc; padding: 6px; text-align: center; }
-    th { background: #f5f5f5; }
-    input, select, button { padding: 6px; }
-    .right { text-align: right; }
-    .error { color: #c00; margin-top: 8px; }
-    .ok { color: #090; margin-top: 8px; }
-    .row { display: flex; gap: 12px; align-items: center; margin: 8px 0; }
-    .row > * { flex: 1; }
-  </style>
+<meta charset="UTF-8" />
+<title>仕訳入力</title>
+<style>
+  body { font-family: sans-serif; margin: 24px; }
+  h2 { margin: 0 0 12px; }
+  table { border-collapse: collapse; width: 100%; margin-top: 12px; }
+  th, td { border: 1px solid #ccc; padding: 6px; text-align: center; }
+  th { background: #f5f5f5; }
+  input, select, button { padding: 6px; }
+  .right { text-align: right; }
+  .row { margin: 8px 0; display: flex; gap: 16px; align-items: center; }
+  .row label { min-width: 120px; }
+  .tax-row { background: #f0f8ff; }
+</style>
 </head>
 <body>
 
-<h2><div class="row">
-  <div>
-    <label>消費税 端数処理</label>
-    <select id="roundingMode">
-      <option value="round">四捨五入</option>
-      <option value="floor">切捨て</option>
-      <option value="ceil">切上げ</option>
-    </select>
-  </div>
-</div></h2>
+<h2>仕訳入力</h2>
 
 <div class="row">
-  <div>
-    <label>仕訳日</label>
-    <input type="date" id="entryDate" />
-  </div>
-  <div style="flex:2">
-    <label>摘要</label>
-    <input type="text" id="description" placeholder="例：売上計上／経費支払" style="width:100%" />
-  </div>
+  <label>仕訳日</label>
+  <input type="date" id="entryDate" />
 </div>
 
 <div class="row">
-  <div>
-    <label>仮払消費税等 勘定</label>
-    <select id="taxDebitAccount"></select>
-  </div>
-  <div>
-    <label>仮受消費税等 勘定</label>
-    <select id="taxCreditAccount"></select>
-  </div>
+  <label>摘要</label>
+  <input type="text" id="description" style="flex:1" placeholder="例：売上入金／経費支払 など" />
+</div>
+
+<div class="row">
+  <label>仮払消費税等 勘定</label>
+  <select id="taxPaidSelect"></select>
+
+  <label>仮受消費税等 勘定</label>
+  <select id="taxReceivedSelect"></select>
 </div>
 
 <table id="linesTable">
@@ -63,261 +50,210 @@
     </tr>
   </thead>
   <tbody></tbody>
-  <tfoot>
-    <tr>
-      <th>合計</th>
-      <th id="debitTotal" class="right">0</th>
-      <th id="creditTotal" class="right">0</th>
-      <th colspan="3"></th>
-    </tr>
-  </tfoot>
 </table>
 
-<button onclick="addRow()">＋ 行追加</button>
-<button onclick="submitEntry()">登録</button>
-
-<div id="result"></div>
+<div style="margin-top:10px; display:flex; gap:8px;">
+  <button onclick="addRow()">＋ 行追加</button>
+  <button onclick="submitJournal()">登録</button>
+</div>
 
 <script>
-const API_BASE = "http://127.0.0.1:18080";
+const API = "http://127.0.0.1:18080";
+
 let accounts = [];
+let taxPaidAccounts = [];
+let taxReceivedAccounts = [];
 
-const TAX_OPTIONS = [
-  { value: "none", label: "非課税" },
-  { value: "10-excl", label: "10%（税抜）" },
-  { value: "10-incl", label: "10%（税込）" },
-  { value: "8-excl",  label: "8%（税抜）"  },
-  { value: "8-incl",  label: "8%（税込）"  }
-];
-
-const TAX_DIRECTIONS = [
-  { value: "karibarai", label: "仮払（仕入・経費側）" },
-  { value: "kariuke",   label: "仮受（売上側）" }
-];
-
-// ------------------------
+// -----------------------------
 // 初期化
-// ------------------------
+// -----------------------------
 async function init() {
-  const res = await fetch(`${API_BASE}/accounts`);
+  const res = await fetch(`${API}/accounts`);
+  if (!res.ok) {
+    alert("科目一覧の取得に失敗しました");
+    return;
+  }
   accounts = await res.json();
 
-  // 税勘定候補を抽出
-  const taxDebitSel  = document.getElementById("taxDebitAccount");
-  const taxCreditSel = document.getElementById("taxCreditAccount");
+  // 消費税用勘定を抽出（名前は「仮払」「仮受」を含む想定）
+// 仮払消費税等：资产 + code 504（或你实际的 code）
+taxPaidAccounts = accounts.filter(
+  a => a.account_code === "504"
+);
 
-  const taxDebitCandidates  = accounts.filter(a => a.account_name.includes("仮払消費税"));
-  const taxCreditCandidates = accounts.filter(a => a.account_name.includes("仮受消費税"));
+// 仮受消費税等：负债 + code 505（或你实际的 code）
+taxReceivedAccounts = accounts.filter(
+  a => a.account_code === "505"
+);
 
-  // 仮払
-  fillSelect(taxDebitSel, taxDebitCandidates.length ? taxDebitCandidates : accounts);
-  // 仮受
-  fillSelect(taxCreditSel, taxCreditCandidates.length ? taxCreditCandidates : accounts);
 
+  setupTaxSelectors();
   addRow();
-  addRow();
-  recalc();
+
+  // 仕訳日：既定で今日
+  document.getElementById("entryDate").value = new Date().toISOString().slice(0,10);
+}
+init();
+
+// -----------------------------
+// 仮払/仮受 セレクタ
+// -----------------------------
+function setupTaxSelectors() {
+  document.getElementById("taxPaidSelect").innerHTML =
+    `<option value="">-- 選択してください --</option>` +
+    taxPaidAccounts.map(a =>
+      `<option value="${a.account_id}">${a.account_code} ${a.account_name}</option>`
+    ).join("");
+
+  document.getElementById("taxReceivedSelect").innerHTML =
+    `<option value="">-- 選択してください --</option>` +
+    taxReceivedAccounts.map(a =>
+      `<option value="${a.account_id}">${a.account_code} ${a.account_name}</option>`
+    ).join("");
 }
 
-function fillSelect(sel, list) {
-  sel.innerHTML = "";
-  list.forEach(a => {
-    const opt = document.createElement("option");
-    opt.value = a.account_id;
-    opt.textContent = `${a.account_code} ${a.account_name}`;
-    sel.appendChild(opt);
-  });
-}
-
-// ------------------------
-// 行追加・削除
-// ------------------------
-function addRow() {
+// -----------------------------
+// 行追加
+// -----------------------------
+function addRow(isTaxRow = false, taxInfo = null) {
   const tbody = document.querySelector("#linesTable tbody");
   const tr = document.createElement("tr");
+  if (isTaxRow) tr.classList.add("tax-row");
 
   tr.innerHTML = `
     <td>
-      <select class="account">
+      <select class="account" ${isTaxRow ? "disabled" : ""}>
         ${accounts.map(a =>
           `<option value="${a.account_id}">${a.account_code} ${a.account_name}</option>`
         ).join("")}
       </select>
     </td>
-    <td><input type="number" min="0" class="debit"  oninput="onDebitInput(this)" /></td>
-    <td><input type="number" min="0" class="credit" oninput="onCreditInput(this)" /></td>
+    <td><input type="number" class="debit right" min="0" ${isTaxRow ? "readonly" : ""}></td>
+    <td><input type="number" class="credit right" min="0" ${isTaxRow ? "readonly" : ""}></td>
     <td>
-      <select class="tax">
-        ${TAX_OPTIONS.map(t => `<option value="${t.value}">${t.label}</option>`).join("")}
+      <select class="taxType" ${isTaxRow ? "disabled" : ""}>
+        <option value="none">対象外</option>
+        <option value="10">10%</option>
+        <option value="8">8%</option>
       </select>
     </td>
     <td>
-      <select class="taxdir">
-        ${TAX_DIRECTIONS.map(t => `<option value="${t.value}">${t.label}</option>`).join("")}
+      <select class="taxDirection" ${isTaxRow ? "disabled" : ""}>
+        <option value="none">対象外</option>
+        <option value="paid">仮払（仕入・経費）</option>
+        <option value="received">仮受（売上）</option>
       </select>
     </td>
-    <td><button onclick="removeRow(this)">削除</button></td>
+    <td>${isTaxRow ? "" : `<button onclick="removeRow(this)">削除</button>`}</td>
   `;
+
   tbody.appendChild(tr);
+
+  if (!isTaxRow) {
+    tr.querySelector(".debit").addEventListener("input", () => handleTax(tr));
+    tr.querySelector(".credit").addEventListener("input", () => handleTax(tr));
+    tr.querySelector(".taxType").addEventListener("change", () => handleTax(tr));
+    tr.querySelector(".taxDirection").addEventListener("change", () => handleTax(tr));
+  }
+
+  if (isTaxRow && taxInfo) {
+    const acc = tr.querySelector(".account");
+    acc.value = taxInfo.accountId || "";
+    if (taxInfo.side === "debit")  tr.querySelector(".debit").value  = taxInfo.amount;
+    if (taxInfo.side === "credit") tr.querySelector(".credit").value = taxInfo.amount;
+  }
+}
+
+// -----------------------------
+// 税行 自動生成/更新（10%/8%のみ、四捨五入）
+// -----------------------------
+function handleTax(row) {
+  removeTaxRow(row);
+
+  const taxType = row.querySelector(".taxType").value;
+  const taxDir  = row.querySelector(".taxDirection").value;
+  const debit   = Number(row.querySelector(".debit").value || 0);
+  const credit  = Number(row.querySelector(".credit").value || 0);
+
+  if (taxType === "none" || taxDir === "none") return;
+  const baseAmount = debit || credit;
+  if (!baseAmount) return;
+
+  const rate = taxType === "8" ? 0.08 : 0.10;
+  const taxAmount = Math.round(baseAmount * rate);
+
+  if (taxDir === "paid") {
+    const taxAcc = document.getElementById("taxPaidSelect").value;
+    if (!taxAcc) { alert("仮払消費税等 勘定を選択してください"); return; }
+    addRow(true, { accountId: taxAcc, amount: taxAmount, side: "debit" });
+  }
+  if (taxDir === "received") {
+    const taxAcc = document.getElementById("taxReceivedSelect").value;
+    if (!taxAcc) { alert("仮受消費税等 勘定を選択してください"); return; }
+    addRow(true, { accountId: taxAcc, amount: taxAmount, side: "credit" });
+  }
+}
+
+// 税行は常に「直後の1行」を使う
+function removeTaxRow(row) {
+  const next = row.nextElementSibling;
+  if (next && next.classList.contains("tax-row")) next.remove();
 }
 
 function removeRow(btn) {
-  btn.closest("tr").remove();
-  recalc();
+  const row = btn.closest("tr");
+  removeTaxRow(row);
+  row.remove();
 }
 
-function onDebitInput(input) {
-  const credit = input.closest("tr").querySelector(".credit");
-  if (input.value) credit.value = "";
-  recalc();
-}
-
-function onCreditInput(input) {
-  const debit = input.closest("tr").querySelector(".debit");
-  if (input.value) debit.value = "";
-  recalc();
-}
-
-// ------------------------
-// 合計再計算（税は送信時に展開するので、ここは本体行のみ）
-// ------------------------
-function recalc() {
-  let debitTotal = 0;
-  let creditTotal = 0;
-  document.querySelectorAll("#linesTable tbody tr").forEach(tr => {
-    const d = Number(tr.querySelector(".debit").value || 0);
-    const c = Number(tr.querySelector(".credit").value || 0);
-    debitTotal  += d;
-    creditTotal += c;
-  });
-  document.getElementById("debitTotal").textContent  = debitTotal.toLocaleString();
-  document.getElementById("creditTotal").textContent = creditTotal.toLocaleString();
-}
-
-// ------------------------
-// 税計算（四捨五入）
-// ------------------------
-function calcTaxSplit(amount, rate, inclusive) {
-  if (!rate) return { base: amount, tax: 0 };
-
-  if (!inclusive) {
-    // 税抜：amount = 本体
-    const tax = applyRounding(amount * rate);
-    return { base: amount, tax };
-  } else {
-    // 税込：amount = 総額
-    const base = applyRounding(amount / (1 + rate));
-    const tax  = amount - base; // 差額は必ず一致させる
-    return { base, tax };
-  }
-}
-
-function parseTaxOption(opt) {
-  if (opt === "none") return { rate: 0, inclusive: false };
-  const [rateStr, mode] = opt.split("-");
-  const rate = rateStr === "10" ? 0.10 : 0.08;
-  return { rate, inclusive: mode === "incl" };
-}
-
-// ------------------------
-// 送信（税行を自動付与）
-// ------------------------
-async function submitEntry() {
-  const result = document.getElementById("result");
-  result.textContent = "";
-  result.className = "";
-
+// -----------------------------
+// 登録（最小可用版）
+// -----------------------------
+async function submitJournal() {
   const entryDate = document.getElementById("entryDate").value;
-  const desc = document.getElementById("description").value;
-  if (!entryDate) return showError("仕訳日を入力してください");
-  if (!desc) return showError("摘要を入力してください");
+  const description = document.getElementById("description").value.trim();
 
-  const taxDebitAccountId  = Number(document.getElementById("taxDebitAccount").value);
-  const taxCreditAccountId = Number(document.getElementById("taxCreditAccount").value);
+  if (!entryDate) { alert("仕訳日を入力してください"); return; }
 
-  const baseLines = [];
-  const taxLines  = [];
+  // 明細収集
+  const rows = document.querySelectorAll("#linesTable tbody tr");
+  const lines = [];
+  let totalDebit = 0, totalCredit = 0;
 
-  document.querySelectorAll("#linesTable tbody tr").forEach(tr => {
-    const accountId = Number(tr.querySelector(".account").value);
-    const debit  = Number(tr.querySelector(".debit").value || 0);
-    const credit = Number(tr.querySelector(".credit").value || 0);
-    const taxOpt = tr.querySelector(".tax").value;
-    const taxDir = tr.querySelector(".taxdir").value;
+  rows.forEach(row => {
+    const accountId = Number(row.querySelector(".account").value);
+    const debit  = Number(row.querySelector(".debit").value || 0);
+    const credit = Number(row.querySelector(".credit").value || 0);
 
-    // 空行は無視
     if (debit === 0 && credit === 0) return;
 
-    const { rate, inclusive } = parseTaxOption(taxOpt);
-
-    if (debit > 0) {
-      const { base, tax } = calcTaxSplit(debit, rate, inclusive);
-      baseLines.push({ account_id: accountId, debit: base, credit: 0 });
-      if (tax > 0) {
-        if (taxDir === "karibarai") {
-          taxLines.push({ account_id: taxDebitAccountId,  debit: tax, credit: 0 });
-        } else {
-          taxLines.push({ account_id: taxCreditAccountId, debit: 0,   credit: tax });
-        }
-      }
-    } else {
-      const { base, tax } = calcTaxSplit(credit, rate, inclusive);
-      baseLines.push({ account_id: accountId, debit: 0, credit: base });
-      if (tax > 0) {
-        if (taxDir === "karibarai") {
-          taxLines.push({ account_id: taxDebitAccountId,  debit: tax, credit: 0 });
-        } else {
-          taxLines.push({ account_id: taxCreditAccountId, debit: 0,   credit: tax });
-        }
-      }
-    }
+    lines.push({ account_id: accountId, debit: debit, credit: credit });
+    totalDebit  += debit;
+    totalCredit += credit;
   });
 
-  const lines = [...baseLines, ...taxLines];
+  if (lines.length === 0) { alert("仕訳明細がありません"); return; }
 
-  if (lines.length < 2)
-    return showError("仕訳行は2行以上必要です");
-
-  // 借貸チェック（送信前に最終確認）
-  const tot = lines.reduce((s, l) => {
-    s.debit  += Number(l.debit  || 0);
-    s.credit += Number(l.credit || 0);
-    return s;
-  }, {debit:0, credit:0});
-
-  if (tot.debit !== tot.credit)
-    return showError(`借方合計(${tot.debit})と貸方合計(${tot.credit})が一致していません`);
-
-  const payload = { entry_date: entryDate, description: desc, lines };
-
-  try {
-    const res = await fetch(`${API_BASE}/journal-entries`, {
-      method: "POST",
-      headers: { "Content-Type": "application/json" },
-      body: JSON.stringify(payload)
-    });
-    const data = await res.json();
-    if (!res.ok) return showError(data.detail || "登録失敗");
-    showOk(`登録完了（ID: ${data.journal_entry_id}）`);
-  } catch {
-    showError("通信エラー");
+  // 借貸一致チェック（最小）
+  if (totalDebit !== totalCredit) {
+    alert(`借方(${totalDebit.toLocaleString()})と貸方(${totalCredit.toLocaleString()})が一致しません`);
+    return;
   }
-}
 
-function showError(msg) {
-  const r = document.getElementById("result");
-  r.textContent = msg;
-  r.className = "error";
-}
-function showOk(msg) {
-  const r = document.getElementById("result");
-  r.textContent = msg;
-  r.className = "ok";
-}
+  const payload = { entry_date: entryDate, description, lines };
 
-// 合計の初期表示用
-document.addEventListener("input", () => recalc());
-init();
+  const res = await fetch(`${API}/journal-entries`, {
+    method: "POST",
+    headers: { "Content-Type": "application/json" },
+    body: JSON.stringify(payload)
+  });
+
+  if (!res.ok) { alert("登録に失敗しました"); return; }
+
+  const result = await res.json();
+  alert(`登録完了（ID=${result.journal_entry_id}）`);
+  location.reload();
+}
 </script>
 
 </body>
diff --git a/frontend/journal-list.html b/frontend/journal-list.html
index 4898b58..f55affd 100644
--- a/frontend/journal-list.html
+++ b/frontend/journal-list.html
@@ -28,7 +28,7 @@
       <th>日付</th>
       <th>摘要</th>
       <th>借方合計</th>
-      <th>贷方合计</th>
+      <th>貸方合計</th>
       <th>操作</th>
     </tr>
   </thead>
@@ -63,7 +63,7 @@ async function search() {
       <td style="text-align:right">${e.credit_total.toLocaleString()}</td>
       <td>
         <button onclick="view(${e.journal_entry_id})">表示</button>
-        <button onclick="reverse(${e.journal_entry_id})">修正</button>
+        <button onclick="reverseAndEdit(${e.journal_entry_id})">修正</button>
       </td>
     `;
     tbody.appendChild(tr);
@@ -74,23 +74,34 @@ function view(id) {
   window.open(`journal-view.html?id=${id}`, "_blank");
 }
 
-async function reverse(id) {
-  if (!confirm("この仕訳の逆仕訳を作成します。よろしいですか？")) return;
+// --------------------------------------------------
+// 修正仕訳：逆仕訳を作って修正画面へ遷移
+// --------------------------------------------------
+async function reverseAndEdit(id) {
+  if (!confirm("この仕訳の逆仕訳を作成し、修正仕訳入力画面を開きます。よろしいですか？")) return;
 
+  // ① 逆仕訳を作成
   const res = await fetch(`${API}/journal-entries/${id}/reverse`, {
     method: "POST"
   });
 
   const data = await res.json();
-
   if (!res.ok) {
     alert(data.detail || "逆仕訳の作成に失敗しました");
     return;
   }
 
   alert(`逆仕訳を作成しました（ID: ${data.reversed_journal_entry_id}）`);
-  search();
+
+  // ② 元仕訳内容を取得して修正画面へ遷移
+  const src = await fetch(`${API}/journal-entries/${id}`);
+  const srcData = await src.json();
+
+  localStorage.setItem("editSource", JSON.stringify(srcData));
+
+  window.open("journal-edit.html", "_blank");
 }
+
 </script>
 
 </body>
diff --git a/frontend/js/journal-entry.js b/frontend/js/journal-entry.js
new file mode 100644
index 0000000..5bbdee2
--- /dev/null
+++ b/frontend/js/journal-entry.js
@@ -0,0 +1,172 @@
+// === 仕訳登録 画面用ユーティリティ ===
+
+// 税率を permil（‰）で表現：10%→100‰, 8%→80‰
+// 小数誤差を避けるため、整数演算ベースで処理
+const TAX_PERMIL = {
+  "10": 100, // 10%
+  "8": 80    // 8%
+};
+
+// 補助: 四捨五入（整数）
+function roundInt(x) {
+  return Math.round(x);
+}
+
+// 補助: 税抜 = round( 税込 × 1000 / (1000 + ratePermil) )
+function calcExclFromIncl(inclAmount, ratePermil) {
+  const denom = 1000 + ratePermil;
+  return roundInt((inclAmount * 1000) / denom);
+}
+
+// 補助: 税額 = 税込 − 税抜（税込入力時）
+function calcTaxFromIncl(inclAmount, ratePermil) {
+  const excl = calcExclFromIncl(inclAmount, ratePermil);
+  return inclAmount - excl;
+}
+
+// 補助: 税額 = round( 税抜 × ratePermil / 1000 )（税抜入力時）
+function calcTaxFromExcl(exclAmount, ratePermil) {
+  return roundInt((exclAmount * ratePermil) / 1000);
+}
+
+// 仕訳行タイプ判定（会計実務ルール）
+function isForceInclAccount(accountCodeOrName) {
+  // 売掛金/買掛金/未収入金/未払金 は税込固定
+  const keywords = ["売掛金", "買掛金", "未収入金", "未払金"];
+  return keywords.some(k => accountCodeOrName.includes(k));
+}
+
+// 税方向→仮受(売上) or 仮払(仕入)
+function taxAccountNameByDirection(direction) {
+  return direction === "仮受" ? "仮受消費税等" : "仮払消費税等";
+}
+
+// 状態管理（税額手修正フラグ）
+let manualTaxOverridden = false;
+
+// UIイベント: 税額手修正が行われたら自動連動解除
+function onTaxAmountEdited() {
+  manualTaxOverridden = true;
+  const badge = document.querySelector("#taxManualBadge");
+  if (badge) badge.style.display = "inline-block";
+}
+
+// メイン: 画面上の入力からプレビュー行を生成（複数税率もOK）
+function buildJournalPreview({
+  lines,           // [{accountId, accountName, dc, amount, taxRate, taxApplicable, subAccountId}]
+  taxMode,         // "税込" | "税抜"
+  taxDirection     // "仮受" | "仮払"
+}) {
+  // 税率ごとに集計（補助科目単位で集約）
+  const buckets = new Map(); // key = `${rate}-${subAccountId || ''}-${taxDirection}`
+
+  let debitTotal = 0;
+  let creditTotal = 0;
+
+  const normalLines = []; // 税対象外や通常科目
+
+  for (const ln of lines) {
+    const isForceIncl = isForceInclAccount(ln.accountName);
+    const mode = isForceIncl ? "税込" : taxMode; // 強制税込
+
+    if (ln.dc === "D") debitTotal += ln.amount;
+    else creditTotal += ln.amount;
+
+    normalLines.push(ln);
+
+    if (!ln.taxApplicable || !ln.taxRate) continue; // 対象外は課税計算しない
+
+    const ratePermil = TAX_PERMIL[String(ln.taxRate)];
+    if (ratePermil == null) continue;
+
+    // 税額の計算（自動計算のみ。手修正済ならここで足さない）
+    if (!manualTaxOverridden) {
+      let taxAmount = 0;
+
+      if (mode === "税込") {
+        // 税抜 = round( 税込 ÷(1+税率) ) → 税額=差額
+        const excl = calcExclFromIncl(ln.amount, ratePermil);
+        taxAmount = ln.amount - excl;
+      } else {
+        // 税抜 → 税額 = round( 税抜 × 税率 )
+        taxAmount = calcTaxFromExcl(ln.amount, ratePermil);
+      }
+
+      const key = `${ln.taxRate}-${ln.subAccountId || ""}-${taxDirection}`;
+      const prev = buckets.get(key) || 0;
+      buckets.set(key, prev + taxAmount);
+    }
+  }
+
+  // 税行を作成（税率・補助科目ごと・税方向ごとに1行）
+  const taxLines = [];
+  for (const [key, amt] of buckets.entries()) {
+    const [rate, subAccountId, direction] = key.split("-");
+    if (amt === 0) continue;
+
+    const taxAccount = taxAccountNameByDirection(direction);
+    // 仮受は「貸方」、仮払は「借方」
+    const dc = direction === "仮受" ? "C" : "D";
+    taxLines.push({
+      accountName: taxAccount,
+      dc,
+      amount: amt,
+      taxRate: Number(rate),
+      taxApplicable: true,
+      subAccountId: subAccountId || null,
+      locked: true,           // 科目/税区分/方向ロック
+      amountEditable: true    // 金額のみ編集可
+    });
+
+    if (dc === "D") debitTotal += amt; else creditTotal += amt;
+  }
+
+  // プレビュー結果
+  return {
+    lines: [...normalLines, ...taxLines],
+    debitTotal,
+    creditTotal,
+    balanced: debitTotal === creditTotal
+  };
+}
+
+// 登録ボタン押下時：サーバーに渡すDTOを組み立て
+function buildPostPayload(uiState) {
+  const preview = buildJournalPreview(uiState);
+
+  // バリデーション：貸借一致
+  if (!preview.balanced && !manualTaxOverridden) {
+    throw new Error("貸借が一致していません。税額手修正が必要な場合は、税額を調整して再試行してください。");
+  }
+
+  // 税行が必要なのに無い場合はエラー（対象外以外で税率がある）
+  const needTax = uiState.lines.some(l => l.taxApplicable && l.taxRate);
+  const hasTaxLine = preview.lines.some(l => l.accountName === "仮受消費税等" || l.accountName === "仮払消費税等");
+  if (needTax && !hasTaxLine && !manualTaxOverridden) {
+    throw new Error("課税対象ですが消費税行がありません。");
+  }
+
+  return {
+    taxMode: uiState.taxMode,                // "税込" | "税抜"
+    taxDirection: uiState.taxDirection,      // "仮受" | "仮払"
+    manualTaxOverridden,                     // trueなら後端は自動再計算しない
+    lines: preview.lines.map(l => ({
+      accountId: l.accountId,
+      accountName: l.accountName,
+      dc: l.dc,                // "D" | "C"
+      amount: l.amount,        // 円（整数）
+      taxApplicable: !!l.taxApplicable,
+      taxRate: l.taxRate || null, // 8/10/null
+      subAccountId: l.subAccountId || null,
+      isTaxLine: (l.accountName === "仮受消費税等" || l.accountName === "仮払消費税等"),
+      lockAccountMeta: !!l.locked,
+      amountEditable: !!l.amountEditable
+    }))
+  };
+}
+
+// 画面初期化で税額手修正バッジ非表示
+document.addEventListener("DOMContentLoaded", () => {
+  const badge = document.querySelector("#taxManualBadge");
+  if (badge) badge.style.display = "none";
+});