diff --git a/backend/app/modules/trial_balance/router.py b/backend/app/modules/trial_balance/router.py
index 3d51810..69ab607 100644
--- a/backend/app/modules/trial_balance/router.py
+++ b/backend/app/modules/trial_balance/router.py
@@ -33,7 +33,7 @@ def get_fiscal_years():
     end_fy   = fiscal_end_year(max_date)
 
     result = []
-    for fy in range(end_fy, start_fy - 1, -1):
+    for fy in range(start_fy, end_fy + 1):
         reiwa = fy - REIWA_OFFSET
         if reiwa > 0:
             wareki = f"令和{reiwa}年"
diff --git a/backend/app/routers/trial_balance.py b/backend/app/routers/trial_balance.py
index 2488d79..c759b0e 100644
--- a/backend/app/routers/trial_balance.py
+++ b/backend/app/routers/trial_balance.py
@@ -131,7 +131,7 @@ def get_fiscal_years():
     end_fy   = fiscal_end_year(max_date)
 
     result = []
-    for fy in range(start_fy, end_fy + 1):  # 小さい順（昇順）
+    for fy in range(start_fy, end_fy + 1):  # 古い順
         reiwa = fy - REIWA_OFFSET
         if reiwa > 0:
             wareki = f"令和{reiwa}年"