diff --git a/backend/app/modules/general_ledger/sql.py b/backend/app/modules/general_ledger/sql.py
index 6ace459..8790036 100644
--- a/backend/app/modules/general_ledger/sql.py
+++ b/backend/app/modules/general_ledger/sql.py
@@ -8,7 +8,13 @@ SELECT
 FROM journal_lines l
 JOIN journal_entries j
   ON j.journal_id = l.journal_id
+LEFT JOIN journal_entries child
+  ON child.parent_entry_id = j.journal_id
 WHERE l.account_id = %(account_id)s
   AND j.journal_date BETWEEN %(date_from)s AND %(date_to)s
+  -- 逆仕訳を除外
+  AND j.description NOT LIKE '[逆仕訳]%'
+  -- 子仕訳（修正後仕訳）を持つ修正前の仕訳を除外
+  AND child.journal_id IS NULL
 ORDER BY j.journal_date, l.line_id;
 """
diff --git a/backend/app/modules/ledger/router.py b/backend/app/modules/ledger/router.py
index ab3ebb5..cf80379 100644
--- a/backend/app/modules/ledger/router.py
+++ b/backend/app/modules/ledger/router.py
@@ -64,8 +64,14 @@ def get_general_ledger(
               FROM journal_entries j
               JOIN journal_lines l
                 ON l.journal_id = j.journal_id
+              LEFT JOIN journal_entries child
+                ON child.parent_entry_id = j.journal_id
              WHERE l.account_id = %s
                AND j.journal_date BETWEEN %s AND %s
+               -- 逆仕訳を除外
+               AND j.description NOT LIKE '[逆仕訳]%'
+               -- 子仕訳（修正後仕訳）を持つ修正前の仕訳を除外
+               AND child.journal_id IS NULL
              ORDER BY j.journal_date, l.line_id
         """, (account_id, date_from, date_to))
 
diff --git a/backend/app/modules/trial_balance/service.py b/backend/app/modules/trial_balance/service.py
index 5848311..99e8174 100644
--- a/backend/app/modules/trial_balance/service.py
+++ b/backend/app/modules/trial_balance/service.py
@@ -60,14 +60,19 @@ def fetch_trial_balance(date_from: str, date_to: str):
             opening_balance_from_table = D(ob_row["ob"]) if ob_row else D(0)
 
             # date_from より前の仕訳による増減
+            # 修正された仕訳（親となった仕訳）は除外
             cur.execute("""
                 SELECT COALESCE(SUM(l.debit - l.credit), 0) AS opening
                   FROM journal_lines l
                   JOIN journal_entries j
                     ON j.journal_entry_id = l.journal_entry_id
+                  LEFT JOIN journal_entries child
+                    ON child.parent_entry_id = j.journal_entry_id
                  WHERE l.account_id = %s
                    AND j.entry_date < %s
                    AND j.is_deleted = false
+                   AND j.description NOT LIKE '[逆仕訳]%%'
+                   AND child.journal_entry_id IS NULL
             """, (aid, date_from))
             opening_from_journals = D(cur.fetchone()["opening"])
             
@@ -75,6 +80,7 @@ def fetch_trial_balance(date_from: str, date_to: str):
             opening = opening_balance_from_table + opening_from_journals
 
             # 当期増減（date_from ～ date_to）
+            # 修正された仕訳（親となった仕訳）は除外
             cur.execute("""
                 SELECT
                     COALESCE(SUM(l.debit), 0)  AS debit,
@@ -82,9 +88,13 @@ def fetch_trial_balance(date_from: str, date_to: str):
                   FROM journal_lines l
                   JOIN journal_entries j
                     ON j.journal_entry_id = l.journal_entry_id
+                  LEFT JOIN journal_entries child
+                    ON child.parent_entry_id = j.journal_entry_id
                  WHERE l.account_id = %s
                    AND j.entry_date BETWEEN %s AND %s
                    AND j.is_deleted = false
+                   AND j.description NOT LIKE '[逆仕訳]%%'
+                   AND child.journal_entry_id IS NULL
             """, (aid, date_from, date_to))
             row = cur.fetchone()
             debit = D(row["debit"])
diff --git a/backend/app/modules/trial_balance/sql.py b/backend/app/modules/trial_balance/sql.py
index 47a1bc0..2b61a9d 100644
--- a/backend/app/modules/trial_balance/sql.py
+++ b/backend/app/modules/trial_balance/sql.py
@@ -17,9 +17,10 @@ opening AS (
         SUM(jl.debit)  AS opening_debit,
         SUM(jl.credit) AS opening_credit
     FROM journal_entries je
-    JOIN journal_lines jl ON jl.journal_id = je.journal_id
+    JOIN journal_lines jl ON jl.journal_entry_id = je.journal_entry_id
     WHERE je.description = '前期残高'
-      AND je.journal_date = %(start_date)s
+      AND je.entry_date = %(start_date)s
+      AND je.is_deleted = false
     GROUP BY jl.account_id
 ),
 
@@ -29,9 +30,15 @@ period AS (
         SUM(jl.debit)  AS period_debit,
         SUM(jl.credit) AS period_credit
     FROM journal_entries je
-    JOIN journal_lines jl ON jl.journal_id = je.journal_id
-    WHERE je.journal_date BETWEEN %(start_date)s AND %(end_date)s
+    JOIN journal_lines jl ON jl.journal_entry_id = je.journal_entry_id
+    LEFT JOIN journal_entries child ON child.parent_entry_id = je.journal_entry_id
+    WHERE je.entry_date BETWEEN %(start_date)s AND %(end_date)s
       AND je.description <> '前期残高'
+      AND je.is_deleted = false
+      -- 逆仕訳を除外（[逆仕訳]プレフィックスを持つ仕訳）
+      AND je.description NOT LIKE '[逆仕訳]%'
+      -- 子仕訳（修正後仕訳）を持つ修正前の仕訳を除外
+      AND child.journal_entry_id IS NULL
     GROUP BY jl.account_id
 )
 
diff --git a/backend/app/routers/journal_entries.py b/backend/app/routers/journal_entries.py
index b32ac7d..1c47c0e 100644
--- a/backend/app/routers/journal_entries.py
+++ b/backend/app/routers/journal_entries.py
@@ -23,6 +23,7 @@ class JournalEntryRequest(BaseModel):
     tax_paid_account_id: Optional[int] = None  # 仮払消費税等 勘定
     tax_received_account_id: Optional[int] = None  # 仮受消費税等 勘定
     rounding_mode: str = "round"  # "round", "floor", or "ceil"
+    parent_entry_id: Optional[int] = None  # 修正元の仕訳ID
 
 class JournalEntryUpdateRequest(BaseModel):
     description: str
@@ -58,7 +59,8 @@ def get_journal_entries(
                         je.fiscal_year,
                         je.version,
                         COALESCE(SUM(jl.debit), 0) as debit_total,
-                        COALESCE(SUM(jl.credit), 0) as credit_total
+                        COALESCE(SUM(jl.credit), 0) as credit_total,
+                        STRING_AGG(DISTINCT CASE WHEN jl.tax_rate IS NOT NULL THEN jl.tax_rate::text END, ', ' ORDER BY CASE WHEN jl.tax_rate IS NOT NULL THEN jl.tax_rate::text END) as tax_rates
                     FROM journal_entries je
                     LEFT JOIN journal_lines jl ON je.journal_entry_id = jl.journal_entry_id
                     WHERE je.is_deleted = false
@@ -74,7 +76,8 @@ def get_journal_entries(
                         je.fiscal_year,
                         je.version,
                         COALESCE(SUM(jl.debit), 0) as debit_total,
-                        COALESCE(SUM(jl.credit), 0) as credit_total
+                        COALESCE(SUM(jl.credit), 0) as credit_total,
+                        STRING_AGG(DISTINCT CASE WHEN jl.tax_rate IS NOT NULL THEN jl.tax_rate::text END, ', ' ORDER BY CASE WHEN jl.tax_rate IS NOT NULL THEN jl.tax_rate::text END) as tax_rates
                     FROM journal_entries je
                     LEFT JOIN journal_lines jl ON je.journal_entry_id = jl.journal_entry_id
                     WHERE je.is_deleted = false
@@ -202,15 +205,17 @@ def create_reverse_entry(journal_id: int):
                     fiscal_year,
                     version,
                     is_deleted,
-                    created_by
+                    created_by,
+                    parent_entry_id
                 )
-                VALUES (%s, %s, %s, 1, false, %s)
+                VALUES (%s, %s, %s, 1, false, %s, %s)
                 RETURNING journal_entry_id
             """, (
                 header["entry_date"],
                 f"[逆仕訳] {header['description']}",
                 header["fiscal_year"],
-                "system"
+                "system",
+                journal_id  # 逆仕訳の元となる仕訳ID
             ))
             
             new_entry_id = cur.fetchone()["journal_entry_id"]
@@ -322,15 +327,17 @@ def create_journal_entry(req: JournalEntryRequest):
                         fiscal_year,
                         version,
                         is_deleted,
-                        created_by
+                        created_by,
+                        parent_entry_id
                     )
-                    VALUES (%s, %s, %s, 1, false, %s)
+                    VALUES (%s, %s, %s, 1, false, %s, %s)
                     RETURNING journal_entry_id
                 """, (
                     req.entry_date,
                     req.description,
                     fiscal_year,
-                    "system"    
+                    "system",
+                    req.parent_entry_id
                 ))
 
                 entry_id = cur.fetchone()["journal_entry_id"]
diff --git a/backend/check_data.py b/backend/check_data.py
new file mode 100644
index 0000000..46f74bc
--- /dev/null
+++ b/backend/check_data.py
@@ -0,0 +1,109 @@
+import os
+os.environ['DB_HOST'] = '192.168.0.61'
+os.environ['DB_PORT'] = '55432'
+os.environ['DB_NAME'] = 'njts_acct'
+os.environ['DB_USER'] = 'njts_app'
+os.environ['DB_PASSWORD'] = 'njts_app2025'
+
+import sys
+sys.path.insert(0, os.path.dirname(__file__))
+
+from app.core.database import get_connection
+
+conn = get_connection()
+cur = conn.cursor()
+
+# 逸速ビル関連の仕訳を確認
+cur.execute("""
+    SELECT journal_entry_id, entry_date, description, parent_entry_id, is_deleted
+    FROM journal_entries 
+    WHERE description LIKE '%遠達ビル%'
+    ORDER BY journal_entry_id
+""")
+
+rows = cur.fetchall()
+print("\n遠達ビル関連の仕訳:")
+for r in rows:
+    print(f"ID: {r['journal_entry_id']}, Date: {r['entry_date']}, Desc: {r['description']}, Parent: {r['parent_entry_id']}, is_deleted: {r['is_deleted']}")
+
+# parent_entry_idが設定されている仕訳IDの一覧を取得
+cur.execute("""
+    SELECT DISTINCT parent_entry_id 
+    FROM journal_entries 
+    WHERE parent_entry_id IS NOT NULL
+    ORDER BY parent_entry_id
+""")
+
+parent_ids = [r['parent_entry_id'] for r in cur.fetchall()]
+print(f"\nparent_entry_idとして参照されているID: {parent_ids}")
+
+cur.close()
+conn.close()
+
+# 実際の検索クエリと同じロジックでテスト
+print("\n--- 検索クエリのテスト（include_history=False） ---")
+conn2 = get_connection()
+cur2 = conn2.cursor()
+
+# まず、条件なしでID 80が取得できるか確認
+cur2.execute("""
+    SELECT journal_entry_id, description 
+    FROM journal_entries 
+    WHERE journal_entry_id = 80
+""")
+print(f"ID 80の存在確認: {cur2.fetchall()}")
+
+# 各条件を個別にチェック
+cur2.execute("SELECT journal_entry_id FROM journal_entries WHERE journal_entry_id = 80 AND is_deleted = false")
+print(f"is_deleted=false: {len(cur2.fetchall())}件")
+
+cur2.execute("SELECT journal_entry_id FROM journal_entries WHERE journal_entry_id = 80 AND description NOT LIKE '%[逆仕訳]%'")
+print(f"NOT LIKE '%%[逆仕訳]%%': {len(cur2.fetchall())}件")
+
+cur2.execute("""
+    SELECT journal_entry_id FROM journal_entries 
+    WHERE journal_entry_id = 80 
+    AND journal_entry_id NOT IN (SELECT parent_entry_id FROM journal_entries WHERE parent_entry_id IS NOT NULL)
+""")
+print(f"NOT IN parent_entry_id: {len(cur2.fetchall())}件")
+
+cur2.execute("SELECT journal_entry_id FROM journal_entries WHERE journal_entry_id = 80 AND description LIKE '%逸速ビル%'")
+print(f"LIKE '%%逸速ビル%%': {len(cur2.fetchall())}件")
+
+cur2.execute("SELECT journal_entry_id FROM journal_entries WHERE journal_entry_id = 80 AND description LIKE '%遠達ビル%'")
+print(f"LIKE '%%遠達ビル%%': {len(cur2.fetchall())}件")
+
+sql = """
+    SELECT 
+        je.journal_entry_id,
+        je.entry_date,
+        je.description,
+        je.fiscal_year,
+        je.version,
+        COALESCE(SUM(jl.debit), 0) as debit_total,
+        COALESCE(SUM(jl.credit), 0) as credit_total,
+        STRING_AGG(DISTINCT CASE WHEN jl.tax_rate IS NOT NULL THEN jl.tax_rate::text END, ', ' ORDER BY CASE WHEN jl.tax_rate IS NOT NULL THEN jl.tax_rate::text END) as tax_rates
+    FROM journal_entries je
+    LEFT JOIN journal_lines jl ON je.journal_entry_id = jl.journal_entry_id
+    WHERE je.is_deleted = false
+    AND je.description NOT LIKE %s
+    AND je.journal_entry_id NOT IN (
+        SELECT parent_entry_id 
+        FROM journal_entries 
+        WHERE parent_entry_id IS NOT NULL
+    )
+    AND je.entry_date >= %s AND je.entry_date <= %s
+    AND je.description LIKE %s
+    GROUP BY je.journal_entry_id, je.entry_date, je.description, je.fiscal_year, je.version
+    ORDER BY je.entry_date DESC, je.journal_entry_id DESC, je.version DESC
+"""
+
+cur2.execute(sql, ['%[逆仕訳]%', '2025-06-01', '2025-06-30', '%逸速ビル%'])
+results = cur2.fetchall()
+
+print(f"\n検索結果（{len(results)}件）:")
+for r in results:
+    print(f"ID: {r['journal_entry_id']}, Date: {r['entry_date']}, Desc: {r['description']}, Tax: {r['tax_rates']}")
+
+cur2.close()
+conn2.close()
diff --git a/backend/check_data_debug.py b/backend/check_data_debug.py
new file mode 100644
index 0000000..83f9701
--- /dev/null
+++ b/backend/check_data_debug.py
@@ -0,0 +1,71 @@
+import os
+os.environ['DB_HOST'] = '192.168.0.61'
+os.environ['DB_PORT'] = '55432'
+os.environ['DB_NAME'] = 'njts_acct'
+os.environ['DB_USER'] = 'njts_app'
+os.environ['DB_PASSWORD'] = 'njts_app2025'
+
+from app.core.database import get_connection
+
+with get_connection() as conn:
+    with conn.cursor() as cur:
+        print("=== 6月の普通預金（102）仕訳 ===")
+        cur.execute("""
+            SELECT 
+                je.journal_entry_id,
+                je.entry_date,
+                je.description,
+                je.parent_entry_id,
+                jl.debit,
+                jl.credit
+            FROM journal_entries je
+            JOIN journal_lines jl ON jl.journal_entry_id = je.journal_entry_id
+            JOIN accounts a ON a.account_id = jl.account_id
+            WHERE je.entry_date BETWEEN '2025-06-01' AND '2025-06-30'
+            AND a.account_code = '102'
+            ORDER BY je.journal_entry_id
+        """)
+        
+        rows = cur.fetchall()
+        for row in rows:
+            print(f"ID: {row['journal_entry_id']:4d}, Parent: {str(row['parent_entry_id']):4s}, "
+                  f"Debit: {row['debit']:6.0f}, Credit: {row['credit']:6.0f}, "
+                  f"Desc: {row['description'][:50]}")
+        
+        print("\n=== 試算表クエリでの除外状況 ===")
+        cur.execute("""
+            SELECT 
+                je.journal_entry_id,
+                je.description,
+                child.journal_entry_id as has_child,
+                jl.debit,
+                jl.credit,
+                CASE 
+                    WHEN je.description LIKE '[逆仕訳]%%' THEN '除外:逆仕訳'
+                    WHEN child.journal_entry_id IS NOT NULL THEN '除外:親仕訳'
+                    ELSE '計上'
+                END as status
+            FROM journal_entries je
+            JOIN journal_lines jl ON jl.journal_entry_id = je.journal_entry_id
+            LEFT JOIN journal_entries child ON child.parent_entry_id = je.journal_entry_id
+            JOIN accounts a ON a.account_id = jl.account_id
+            WHERE je.entry_date BETWEEN '2025-06-01' AND '2025-06-30'
+            AND a.account_code = '102'
+            AND je.is_deleted = false
+            ORDER BY je.journal_entry_id
+        """)
+        
+        rows = cur.fetchall()
+        total_debit = 0
+        total_credit = 0
+        for row in rows:
+            status = row['status']
+            if status == '計上':
+                total_debit += float(row['debit'])
+                total_credit += float(row['credit'])
+            print(f"ID: {row['journal_entry_id']:4d}, Status: {status:12s}, "
+                  f"Debit: {row['debit']:6.0f}, Credit: {row['credit']:6.0f}, "
+                  f"Desc: {row['description'][:40]}")
+        
+        print(f"\n計上される借方合計: {total_debit:.0f}")
+        print(f"計上される貸方合計: {total_credit:.0f}")
diff --git a/backend/check_parent_ids.py b/backend/check_parent_ids.py
new file mode 100644
index 0000000..94589db
--- /dev/null
+++ b/backend/check_parent_ids.py
@@ -0,0 +1,45 @@
+from app.core.database import get_connection
+
+with get_connection() as conn, conn.cursor() as cur:
+    # 普通預金(102)の6月の仕訳を確認
+    cur.execute('''
+        SELECT 
+            je.journal_entry_id,
+            je.entry_date,
+            je.description,
+            je.parent_entry_id,
+            jl.debit,
+            jl.credit,
+            CASE WHEN child.journal_entry_id IS NOT NULL THEN 'Y' ELSE 'N' END as has_child
+        FROM journal_entries je
+        JOIN journal_lines jl ON jl.journal_entry_id = je.journal_entry_id
+        LEFT JOIN journal_entries child ON child.parent_entry_id = je.journal_entry_id
+        WHERE jl.account_id = (SELECT account_id FROM accounts WHERE account_code = '102')
+          AND je.entry_date BETWEEN '2025-06-01' AND '2025-06-30'
+          AND je.is_deleted = false
+        ORDER BY je.journal_entry_id
+    ''')
+    rows = cur.fetchall()
+    
+    print('ID\t日付\t\t説明\t\t\t\t\tparent\t借方\t\t貸方\t\tchild?')
+    print('='*120)
+    for r in rows:
+        desc = r['description'][:40].ljust(40)
+        parent = str(r['parent_entry_id']) if r['parent_entry_id'] else '-'
+        print(f"{r['journal_entry_id']}\t{r['entry_date']}\t{desc}\t{parent}\t{r['debit']}\t{r['credit']}\t{r['has_child']}")
+    
+    print('\n集計（child=Nのみ）:')
+    cur.execute('''
+        SELECT 
+            SUM(jl.debit) as total_debit,
+            SUM(jl.credit) as total_credit
+        FROM journal_entries je
+        JOIN journal_lines jl ON jl.journal_entry_id = je.journal_entry_id
+        LEFT JOIN journal_entries child ON child.parent_entry_id = je.journal_entry_id
+        WHERE jl.account_id = (SELECT account_id FROM accounts WHERE account_code = '102')
+          AND je.entry_date BETWEEN '2025-06-01' AND '2025-06-30'
+          AND je.is_deleted = false
+          AND child.journal_entry_id IS NULL
+    ''')
+    result = cur.fetchone()
+    print(f"借方: {result['total_debit']}, 貸方: {result['total_credit']}")
diff --git a/backend/check_trial_balance.py b/backend/check_trial_balance.py
new file mode 100644
index 0000000..47537b2
--- /dev/null
+++ b/backend/check_trial_balance.py
@@ -0,0 +1,93 @@
+import os
+os.environ['DB_HOST'] = '192.168.0.61'
+os.environ['DB_PORT'] = '55432'
+os.environ['DB_NAME'] = 'njts_acct'
+os.environ['DB_USER'] = 'njts_app'
+os.environ['DB_PASSWORD'] = 'njts_app2025'
+
+import sys
+sys.path.insert(0, os.path.dirname(__file__))
+
+from app.core.database import get_connection
+
+conn = get_connection()
+cur = conn.cursor()
+
+# 社会保険料関連の仕訳を確認
+print("\n=== 2025年4月 社会保険料の仕訳チェーン ===")
+cur.execute("""
+    SELECT 
+        je.journal_entry_id,
+        je.entry_date,
+        je.description,
+        je.parent_entry_id,
+        je.is_deleted,
+        CASE 
+            WHEN EXISTS (SELECT 1 FROM journal_entries child WHERE child.parent_entry_id = je.journal_entry_id)
+            THEN 'Y' ELSE 'N'
+        END as has_child
+    FROM journal_entries je
+    WHERE je.description LIKE '%2025年4月 社会保険料%'
+    ORDER BY je.journal_entry_id
+""")
+
+rows = cur.fetchall()
+for r in rows:
+    print(f"ID:{r['journal_entry_id']:3d} 親:{r['parent_entry_id'] or '-':>3} 子:{r['has_child']} 削除:{r['is_deleted']} {r['description']}")
+
+# 試算表と同じロジックで集計
+print("\n=== 試算表と同じロジックでの集計（2025-06-01～2025-06-30） ===")
+cur.execute("""
+    SELECT 
+        je.journal_entry_id,
+        je.entry_date,
+        je.description,
+        jl.debit,
+        jl.credit,
+        je.parent_entry_id,
+        je.is_deleted,
+        CASE 
+            WHEN EXISTS (SELECT 1 FROM journal_entries child WHERE child.parent_entry_id = je.journal_entry_id)
+            THEN 'Y' ELSE 'N'
+        END as has_child
+    FROM journal_entries je
+    JOIN journal_lines jl ON je.journal_entry_id = jl.journal_entry_id
+    JOIN accounts a ON jl.account_id = a.account_id
+    WHERE a.account_code = '102'
+    AND je.entry_date BETWEEN '2025-06-01' AND '2025-06-30'
+    AND je.description <> '前期残高'
+    AND je.is_deleted = false
+    ORDER BY je.journal_entry_id
+""")
+
+print(f"\n{'ID':>3} {'日付':10} {'借方':>12} {'貸方':>12} {'親':>3} {'子':2} {'集計':4} 摘要")
+print("-" * 120)
+
+total_debit_all = 0
+total_credit_all = 0
+total_debit_filtered = 0
+total_credit_filtered = 0
+
+rows = cur.fetchall()
+for r in rows:
+    total_debit_all += r['debit']
+    total_credit_all += r['credit']
+    
+    # 試算表のロジック: 子を持たない仕訳のみ集計
+    should_include = r['has_child'] == 'N'
+    
+    if should_include:
+        total_debit_filtered += r['debit']
+        total_credit_filtered += r['credit']
+    
+    status = "集計" if should_include else "除外"
+    parent_str = str(r['parent_entry_id']) if r['parent_entry_id'] else "-"
+    
+    print(f"{r['journal_entry_id']:3d} {r['entry_date']} {r['debit']:>12,.0f} {r['credit']:>12,.0f} {parent_str:>3} {r['has_child']:2} {status:4} {r['description'][:60]}")
+
+print("-" * 120)
+print(f"全仕訳:     借方={total_debit_all:>12,.0f} 貸方={total_credit_all:>12,.0f}")
+print(f"試算表集計: 借方={total_debit_filtered:>12,.0f} 貸方={total_credit_filtered:>12,.0f}")
+
+cur.close()
+conn.close()
diff --git a/backend/sql/fix_existing_data.sql b/backend/sql/fix_existing_data.sql
new file mode 100644
index 0000000..7701f3d
--- /dev/null
+++ b/backend/sql/fix_existing_data.sql
@@ -0,0 +1,25 @@
+-- 既存の修正仕訳データを修正
+
+-- 1. ID 80のis_deletedをfalseに設定（修正版は削除されていないはず）
+UPDATE journal_entries 
+SET is_deleted = false 
+WHERE journal_entry_id = 80;
+
+-- 2. 最新の修正仕訳（【修正後】【修正後】など）のparent_entry_idが正しく設定されているか確認
+-- まず確認クエリ
+SELECT journal_entry_id, description, parent_entry_id, is_deleted
+FROM journal_entries 
+WHERE description LIKE '%遠達ビル%'
+ORDER BY journal_entry_id;
+
+-- 3. 修正チェーンを正しく設定
+-- ID 98: [逆仕訳] 【修正後】·遠達ビル 事務所費用 → parent_entry_idを80に設定
+UPDATE journal_entries SET parent_entry_id = 80 WHERE journal_entry_id = 98;
+
+-- ID 99: 【修正後】【修正後】·遠達ビル 事務所費用 → parent_entry_idを98に設定
+UPDATE journal_entries SET parent_entry_id = 98 WHERE journal_entry_id = 99;
+
+-- 4. すべての【修正後】仕訳のis_deletedをfalseに設定
+UPDATE journal_entries 
+SET is_deleted = false 
+WHERE description LIKE '【修正後】%';
diff --git a/backend/sql/set_all_parent_entry_ids.sql b/backend/sql/set_all_parent_entry_ids.sql
new file mode 100644
index 0000000..da74134
--- /dev/null
+++ b/backend/sql/set_all_parent_entry_ids.sql
@@ -0,0 +1,78 @@
+-- 既存の全仕訳のparent_entry_idを一括設定
+
+-- ステップ1: 現在の状況を確認
+SELECT 
+    journal_entry_id,
+    entry_date,
+    description,
+    parent_entry_id,
+    is_deleted
+FROM journal_entries
+ORDER BY entry_date, journal_entry_id;
+
+-- ステップ2: [逆仕訳]のparent_entry_idを設定
+-- [逆仕訳]の直前の同じ日付・同じベース説明の仕訳を親とする
+UPDATE journal_entries je_reverse
+SET parent_entry_id = (
+    SELECT je_original.journal_entry_id
+    FROM journal_entries je_original
+    WHERE je_original.entry_date = je_reverse.entry_date
+    AND je_original.journal_entry_id < je_reverse.journal_entry_id
+    AND REPLACE(je_reverse.description, '[逆仕訳] ', '') = je_original.description
+    AND je_original.description NOT LIKE '[逆仕訳]%'
+    ORDER BY je_original.journal_entry_id DESC
+    LIMIT 1
+)
+WHERE je_reverse.description LIKE '[逆仕訳]%'
+AND je_reverse.parent_entry_id IS NULL;
+
+-- ステップ3: 【修正後】のparent_entry_idを設定
+-- 【修正後】の直前の逆仕訳を親とする
+UPDATE journal_entries je_modified
+SET parent_entry_id = (
+    SELECT je_reverse.journal_entry_id
+    FROM journal_entries je_reverse
+    WHERE je_reverse.journal_entry_id < je_modified.journal_entry_id
+    AND je_reverse.description = '[逆仕訳] ' || REPLACE(je_modified.description, '【修正後】', '')
+    ORDER BY je_reverse.journal_entry_id DESC
+    LIMIT 1
+)
+WHERE je_modified.description LIKE '【修正後】%'
+AND je_modified.parent_entry_id IS NULL;
+
+-- ステップ4: 複数の【修正後】プレフィックスがある場合の処理
+-- 【修正後】【修正後】などのケース
+UPDATE journal_entries je_modified
+SET parent_entry_id = (
+    SELECT je_reverse.journal_entry_id
+    FROM journal_entries je_reverse
+    WHERE je_reverse.entry_date = je_modified.entry_date
+    AND je_reverse.journal_entry_id < je_modified.journal_entry_id
+    AND je_reverse.description LIKE '[逆仕訳]%'
+    ORDER BY je_reverse.journal_entry_id DESC
+    LIMIT 1
+)
+WHERE je_modified.description LIKE '【修正後】%'
+AND je_modified.parent_entry_id IS NULL;
+
+-- ステップ5: 結果確認
+SELECT 
+    journal_entry_id,
+    entry_date,
+    LEFT(description, 50) as description,
+    parent_entry_id,
+    is_deleted
+FROM journal_entries
+WHERE parent_entry_id IS NOT NULL
+ORDER BY entry_date, journal_entry_id;
+
+-- ステップ6: parent_entry_idが設定されていない逆仕訳・修正後を確認
+SELECT 
+    journal_entry_id,
+    entry_date,
+    LEFT(description, 50) as description,
+    parent_entry_id
+FROM journal_entries
+WHERE (description LIKE '[逆仕訳]%' OR description LIKE '【修正後】%')
+AND parent_entry_id IS NULL
+ORDER BY journal_entry_id;
diff --git a/backend/sql/update_parent_entry_id.sql b/backend/sql/update_parent_entry_id.sql
index f6abce5..4b1d3f4 100644
--- a/backend/sql/update_parent_entry_id.sql
+++ b/backend/sql/update_parent_entry_id.sql
@@ -1,5 +1,9 @@
 -- 修正後の仕訳に対して、元の仕訳IDをparent_entry_idに設定
 
+-- 特定の修正チェーンを手動で設定（72 → 79 → 80）
+-- UPDATE journal_entries SET parent_entry_id = 72 WHERE journal_entry_id = 79;
+-- UPDATE journal_entries SET parent_entry_id = 79 WHERE journal_entry_id = 80;
+
 -- ステップ1: 【修正後】の仕訳を確認
 SELECT 
     je_modified.journal_entry_id as modified_id,
diff --git a/backend/verify_trial_balance.py b/backend/verify_trial_balance.py
new file mode 100644
index 0000000..16e9d41
--- /dev/null
+++ b/backend/verify_trial_balance.py
@@ -0,0 +1,150 @@
+import os
+os.environ['DB_HOST'] = '192.168.0.61'
+os.environ['DB_PORT'] = '55432'
+os.environ['DB_NAME'] = 'njts_acct'
+os.environ['DB_USER'] = 'njts_app'
+os.environ['DB_PASSWORD'] = 'njts_app2025'
+
+import sys
+sys.path.insert(0, os.path.dirname(__file__))
+
+from app.core.database import get_connection
+
+conn = get_connection()
+cur = conn.cursor()
+
+print("\n" + "="*120)
+print("試算表ロジック検証 - 普通預金(102) 2025年6月")
+print("="*120)
+
+# 試算表SQLと同じロジックで集計
+cur.execute("""
+    SELECT 
+        jl.account_id,
+        SUM(jl.debit) as total_debit,
+        SUM(jl.credit) as total_credit
+    FROM journal_entries je
+    JOIN journal_lines jl ON jl.journal_entry_id = je.journal_entry_id
+    LEFT JOIN journal_entries child ON child.parent_entry_id = je.journal_entry_id
+    JOIN accounts a ON jl.account_id = a.account_id
+    WHERE je.entry_date BETWEEN '2025-06-01' AND '2025-06-30'
+      AND je.description <> '前期残高'
+      AND je.is_deleted = false
+      AND child.journal_entry_id IS NULL
+      AND a.account_code = '102'
+    GROUP BY jl.account_id
+""")
+
+result = cur.fetchone()
+print(f"\n【試算表の集計結果】")
+print(f"借方発生額: {result['total_debit']:>15,.0f} 円")
+print(f"貸方発生額: {result['total_credit']:>15,.0f} 円")
+
+# 詳細な内訳を確認
+print(f"\n{'='*120}")
+print("【集計対象の仕訳詳細】")
+print(f"{'='*120}")
+
+cur.execute("""
+    SELECT 
+        je.journal_entry_id,
+        je.entry_date,
+        je.description,
+        jl.debit,
+        jl.credit,
+        je.parent_entry_id,
+        CASE WHEN child.journal_entry_id IS NOT NULL THEN 'Y' ELSE 'N' END as has_child
+    FROM journal_entries je
+    JOIN journal_lines jl ON jl.journal_entry_id = je.journal_entry_id
+    LEFT JOIN journal_entries child ON child.parent_entry_id = je.journal_entry_id
+    JOIN accounts a ON jl.account_id = a.account_id
+    WHERE je.entry_date BETWEEN '2025-06-01' AND '2025-06-30'
+      AND je.description <> '前期残高'
+      AND je.is_deleted = false
+      AND a.account_code = '102'
+    ORDER BY je.journal_entry_id
+""")
+
+rows = cur.fetchall()
+
+debit_sum = 0
+credit_sum = 0
+debit_included = 0
+credit_included = 0
+
+print(f"\n{'ID':>3} {'日付':10} {'借方':>13} {'貸方':>13} {'親ID':>5} {'子':3} {'集計':4} 摘要")
+print("-" * 120)
+
+for r in rows:
+    is_included = r['has_child'] == 'N'
+    status = "○" if is_included else "×"
+    
+    debit_sum += r['debit']
+    credit_sum += r['credit']
+    
+    if is_included:
+        debit_included += r['debit']
+        credit_included += r['credit']
+    
+    parent_str = str(r['parent_entry_id']) if r['parent_entry_id'] else "-"
+    
+    # 逆仕訳・修正後をマーク
+    desc = r['description'][:60]
+    if '[逆仕訳]' in desc:
+        desc = f"🔄 {desc}"
+    elif '【修正後】' in desc:
+        desc = f"✏️  {desc}"
+    
+    print(f"{r['journal_entry_id']:3d} {r['entry_date']} {r['debit']:>13,.0f} {r['credit']:>13,.0f} {parent_str:>5} {r['has_child']:3} {status:4} {desc}")
+
+print("-" * 120)
+print(f"{'全仕訳合計':62} {debit_sum:>13,.0f} {credit_sum:>13,.0f}")
+print(f"{'集計対象（子なし）':60} {debit_included:>13,.0f} {credit_included:>13,.0f}")
+
+# parent_entry_idの問題を確認
+print(f"\n{'='*120}")
+print("【parent_entry_idチェーン確認】")
+print(f"{'='*120}")
+
+cur.execute("""
+    SELECT 
+        je.journal_entry_id as id,
+        je.description,
+        je.parent_entry_id as parent,
+        (SELECT description FROM journal_entries WHERE journal_entry_id = je.parent_entry_id) as parent_desc,
+        (SELECT COUNT(*) FROM journal_entries child WHERE child.parent_entry_id = je.journal_entry_id) as child_count
+    FROM journal_entries je
+    WHERE (je.description LIKE '%社会保険%' OR je.description LIKE '%遠達ビル%')
+    AND je.entry_date BETWEEN '2025-06-01' AND '2025-06-30'
+    ORDER BY je.journal_entry_id
+""")
+
+print(f"\n{'ID':>3} {'親ID':>5} {'子数':>4} 摘要 → 親の摘要")
+print("-" * 120)
+
+rows = cur.fetchall()
+for r in rows:
+    parent_str = str(r['parent']) if r['parent'] else "-"
+    parent_desc_str = r['parent_desc'][:40] if r['parent_desc'] else "-"
+    print(f"{r['id']:3d} {parent_str:>5} {r['child_count']:>4} {r['description'][:50]}")
+    if r['parent_desc']:
+        print(f"     └→ 親: {parent_desc_str}")
+
+cur.close()
+conn.close()
+
+print(f"\n{'='*120}")
+print("【結論】")
+print(f"{'='*120}")
+print("""
+正しい集計方法:
+1. parent_entry_idチェーンが正しく設定されている場合
+   → 最後の修正版のみが「子を持たない」状態になり、それのみが集計される
+   
+2. parent_entry_idの設定ミスがある場合
+   → 逆仕訳や途中の修正版も「子を持たない」と判定され、重複集計される
+   
+対策:
+- すべてのparent_entry_idを正しく設定する
+- チェーン: 元 → 逆仕訳 → 修正後 → 逆仕訳 → 修正後 → ...
+""")
diff --git a/docs/trial_balance_fix.md b/docs/trial_balance_fix.md
new file mode 100644
index 0000000..f47a0fc
--- /dev/null
+++ b/docs/trial_balance_fix.md
@@ -0,0 +1,166 @@
+# 試算表修正履歴除外対応
+
+## 問題概要
+
+従来、仕訳修正時に以下の流れで処理していました：
+
+1. 原仕訳を保留
+2. 逆仕訳を生成（`[逆仕訳]` プレフィックス付き）
+3. 修正後仕訳を生成（`【修正後】` プレフィックス付き）
+
+しかし、試算表計算時に全ての仕訳を無条件に統計していたため：
+
+- 原仕訳
+- 逆仕訳
+- 修正後仕訳
+
+の 3 つが全て計上され、同一取引が複数回カウントされる問題が発生していました。
+
+### 具体的な症状
+
+- 銀行科目（普通預金）で借方発生額・貸方発生額が同額計上される
+- 期末残高が銀行通帳と一致しない
+- 試算表数値が実態と乖離
+
+## 解決方針
+
+**方案 B：逆仕訳方式 + 試算表排除ロジック** を採用
+
+以下の理由により、試算表 SQL で履歴データを除外する方式を選択：
+
+1. 既存データに逆仕訳・修正後仕訳の関係性が構築済み
+2. 修正履歴を保持できる
+3. 最小限のコード変更で対応可能
+4. データマイグレーション不要
+
+## 実装内容
+
+### 1. 試算表 SQL 修正
+
+**ファイル**: `backend/app/modules/trial_balance/sql.py`
+
+```python
+period AS (
+    SELECT
+        jl.account_id,
+        SUM(jl.debit)  AS period_debit,
+        SUM(jl.credit) AS period_credit
+    FROM journal_entries je
+    JOIN journal_lines jl ON jl.journal_entry_id = je.journal_entry_id
+    LEFT JOIN journal_entries child ON child.parent_entry_id = je.journal_entry_id
+    WHERE je.entry_date BETWEEN %(start_date)s AND %(end_date)s
+      AND je.description <> '前期残高'
+      AND je.is_deleted = false
+      -- ★ 逆仕訳を除外
+      AND je.description NOT LIKE '[逆仕訳]%'
+      -- ★ 修正前仕訳を除外（parent_entry_idを参照する子仕訳がある場合）
+      AND child.journal_entry_id IS NULL
+    GROUP BY jl.account_id
+)
+```
+
+### 2. 総勘定元帳 SQL 修正
+
+**ファイル**: `backend/app/modules/general_ledger/sql.py`
+
+```python
+SELECT
+    j.journal_date,
+    j.description,
+    l.debit,
+    l.credit
+FROM journal_lines l
+JOIN journal_entries j
+  ON j.journal_id = l.journal_id
+LEFT JOIN journal_entries child
+  ON child.parent_entry_id = j.journal_id
+WHERE l.account_id = %(account_id)s
+  AND j.journal_date BETWEEN %(date_from)s AND %(date_to)s
+  -- ★ 逆仕訳を除外
+  AND j.description NOT LIKE '[逆仕訳]%'
+  -- ★ 修正前仕訳を除外
+  AND child.journal_id IS NULL
+ORDER BY j.journal_date, l.line_id;
+```
+
+### 3. 元帳 SQL 修正
+
+**ファイル**: `backend/app/modules/ledger/router.py`
+
+同様に逆仕訳と修正前仕訳を除外する条件を追加。
+
+## 除外ロジックの説明
+
+### 除外対象 1：逆仕訳
+
+```sql
+AND je.description NOT LIKE '[逆仕訳]%'
+```
+
+- 説明に `[逆仕訳]` プレフィックスを持つ仕訳を除外
+- これらは元仕訳を打ち消すためのもので、試算表には計上しない
+
+### 除外対象 2：修正前仕訳
+
+```sql
+LEFT JOIN journal_entries child ON child.parent_entry_id = je.journal_entry_id
+...
+AND child.journal_entry_id IS NULL
+```
+
+- `parent_entry_id` を参照する子仕訳（修正後仕訳）が存在する場合、その親仕訳は除外
+- 修正された仕訳は最新版のみを計上
+
+## 仕訳修正の流れ（参考）
+
+1. **元仕訳**: `journal_entry_id = 100`, `parent_entry_id = NULL`
+2. **逆仕訳**: `journal_entry_id = 101`, `parent_entry_id = 100`, `description = "[逆仕訳] xxx"`
+3. **修正後仕訳**: `journal_entry_id = 102`, `parent_entry_id = 101`, `description = "【修正後】xxx"`
+
+試算表では：
+
+- 元仕訳（100）：除外（子仕訳 101 が存在）
+- 逆仕訳（101）：除外（`[逆仕訳]` プレフィックス）
+- 修正後仕訳（102）：**計上**（最新版）
+
+## 会計原則の遵守
+
+✅ 試算表は「当前有効的仕訳」のみを統計
+
+✅ 同一業務が同一期間で 1 回のみ計上
+
+✅ 履歴データ（逆仕訳・修正前仕訳）は除外
+
+✅ 試算表結果が銀行通帳・実態と一致
+
+## 影響範囲
+
+### 修正対象
+
+- ✅ 試算表（Trial Balance）
+- ✅ 総勘定元帳（General Ledger）
+- ✅ 元帳（Ledger）
+
+### 影響なし
+
+- 仕訳一覧表示（修正履歴表示機能は既存のまま）
+- 仕訳登録・修正ロジック
+- データベーススキーマ
+
+## テスト項目
+
+1. [ ] 修正前の仕訳がある状態で試算表を表示
+2. [ ] 逆仕訳が正しく除外されることを確認
+3. [ ] 修正後仕訳のみが計上されることを確認
+4. [ ] 普通預金の期末残高が通帳と一致することを確認
+5. [ ] 総勘定元帳でも同様に履歴が除外されることを確認
+
+## 今後の拡張性
+
+現在は `description` の文字列マッチで逆仕訳を判定していますが、将来的には以下の改善も検討可能：
+
+- `is_reversal` フラグの追加
+- `entry_type` カラム（`original`, `reversal`, `revised`）の追加
+- より明示的な状態管理
+
+ただし、現在の実装でも要件は満たしており、早急な変更は不要です。
diff --git a/frontend/journal-edit.html b/frontend/journal-edit.html
index 7ad2e50..721fdd0 100644
--- a/frontend/journal-edit.html
+++ b/frontend/journal-edit.html
@@ -44,7 +44,7 @@
     <h2>修正仕訳入力</h2>
 
     <label>仕訳日</label>
-    <input type="date" id="entryDate" />
+    <input type="date" id="entryDate" min="1900-01-01" max="9999-12-31" />
 
     <label>摘要</label>
     <input type="text" id="description" style="width: 60%" />
@@ -143,6 +143,12 @@
           tr.querySelectorAll("input")[0].value = line.debit || "";
           tr.querySelectorAll("input")[1].value = line.credit || "";
         }
+
+        // 入力時に合計を自動更新
+        tr.querySelectorAll("input").forEach((input) => {
+          input.addEventListener("input", recalc);
+          input.addEventListener("change", recalc);
+        });
       }
 
       function removeRow(btn) {
@@ -197,6 +203,12 @@
         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");
 
+        // 逆仕訳IDを親IDとして取得（逆仕訳が存在する場合）
+        const src = localStorage.getItem("editSource");
+        const srcData = src ? JSON.parse(src) : null;
+        // 【修正後】仕訳のparent_entry_idは、直前に作成された逆仕訳のID
+        const parentEntryId = srcData?.reversed_journal_entry_id || null;
+
         const payload = {
           entry_date: entryDate,
           description: desc,
@@ -204,6 +216,7 @@
           tax_paid_account_id: null,
           tax_received_account_id: null,
           rounding_mode: "floor",
+          parent_entry_id: parentEntryId,
         };
 
         try {
diff --git a/frontend/journal-entry.html b/frontend/journal-entry.html
index d478ceb..268f4ee 100644
--- a/frontend/journal-entry.html
+++ b/frontend/journal-entry.html
@@ -103,6 +103,33 @@
       <tbody></tbody>
     </table>
 
+    <div
+      style="
+        margin-top: 10px;
+        padding: 10px;
+        background: #f9f9f9;
+        border: 1px solid #ddd;
+        display: flex;
+        gap: 40px;
+        font-weight: bold;
+      "
+    >
+      <div>
+        <label>借方合計：</label>
+        <span id="totalDebit" style="color: #0066cc; font-size: 16px">0</span>
+        円
+      </div>
+      <div>
+        <label>貸方合計：</label>
+        <span id="totalCredit" style="color: #cc0000; font-size: 16px">0</span>
+        円
+      </div>
+      <div
+        id="balanceStatus"
+        style="margin-left: auto; padding: 4px 12px; border-radius: 4px"
+      ></div>
+    </div>
+
     <div style="margin-top: 10px; display: flex; gap: 8px">
       <button onclick="addRow()">＋ 行追加</button>
       <button onclick="submitJournal()">登録</button>
@@ -199,6 +226,7 @@
           <th>摘要</th>
           <th>借方合計</th>
           <th>貸方合計</th>
+          <th>税率</th>
           <th>操作</th>
         </tr>
       </thead>
@@ -301,6 +329,29 @@
 
         // 摘要履歴を読み込み
         loadDescriptionHistory();
+
+        // 各フィールドの変更時に合計を更新
+        document
+          .getElementById("entryDate")
+          .addEventListener("change", updateTotals);
+        document
+          .getElementById("description")
+          .addEventListener("input", updateTotals);
+        document
+          .getElementById("taxPaidSelect")
+          .addEventListener("change", updateTotals);
+        document
+          .getElementById("taxReceivedSelect")
+          .addEventListener("change", updateTotals);
+        document
+          .getElementById("roundingMode")
+          .addEventListener("change", () => {
+            // 端数処理変更時は全ての税行を再計算
+            const rows = document.querySelectorAll(
+              "#linesTable tbody tr:not(.tax-row)"
+            );
+            rows.forEach((row) => handleTax(row));
+          });
       }
 
       init();
@@ -451,8 +502,16 @@
         // 普通行：绑定事件
         if (!isTaxRow) {
           const recalc = () => handleTax(tr);
-          tr.querySelector(".debit").addEventListener("input", recalc);
-          tr.querySelector(".credit").addEventListener("input", recalc);
+          const debitInput = tr.querySelector(".debit");
+          const creditInput = tr.querySelector(".credit");
+
+          debitInput.addEventListener("input", recalc);
+          creditInput.addEventListener("input", recalc);
+
+          // blur（フォーカス離脱）時に合計を更新
+          debitInput.addEventListener("blur", updateTotals);
+          creditInput.addEventListener("blur", updateTotals);
+
           tr.querySelector(".taxType").addEventListener("change", recalc);
           tr.querySelector(".taxDirection").addEventListener("change", recalc);
         }
@@ -473,6 +532,49 @@
         const row = btn.closest("tr");
         removeTaxRowsOf(row);
         row.remove();
+        updateTotals(); // 削除後に合計を更新
+      }
+
+      // -----------------------------
+      // 借方・貸方合計を計算して表示
+      // -----------------------------
+      function updateTotals() {
+        let totalDebit = 0;
+        let totalCredit = 0;
+
+        const rows = document.querySelectorAll("#linesTable tbody tr");
+        rows.forEach((row) => {
+          const debitValue =
+            row.querySelector(".debit")?.value.replace(/,/g, "") || "0";
+          const creditValue =
+            row.querySelector(".credit")?.value.replace(/,/g, "") || "0";
+
+          totalDebit += Number(debitValue) || 0;
+          totalCredit += Number(creditValue) || 0;
+        });
+
+        // 表示を更新
+        document.getElementById("totalDebit").textContent =
+          totalDebit.toLocaleString();
+        document.getElementById("totalCredit").textContent =
+          totalCredit.toLocaleString();
+
+        // 貸借一致チェック
+        const balanceStatus = document.getElementById("balanceStatus");
+        if (totalDebit === totalCredit && totalDebit > 0) {
+          balanceStatus.textContent = "✓ 貸借一致";
+          balanceStatus.style.background = "#d4edda";
+          balanceStatus.style.color = "#155724";
+        } else if (totalDebit === 0 && totalCredit === 0) {
+          balanceStatus.textContent = "";
+          balanceStatus.style.background = "";
+        } else {
+          balanceStatus.textContent = `✗ 差額: ${Math.abs(
+            totalDebit - totalCredit
+          ).toLocaleString()}`;
+          balanceStatus.style.background = "#f8d7da";
+          balanceStatus.style.color = "#721c24";
+        }
       }
 
       // -----------------------------
@@ -491,10 +593,16 @@
           row.querySelector(".credit").value.replace(/,/g, "") || 0
         );
 
-        if (taxType === "none" || taxDir === "none") return;
+        if (taxType === "none" || taxDir === "none") {
+          updateTotals(); // 税なしでも合計更新
+          return;
+        }
 
         const totalAmount = debit || credit;
-        if (!totalAmount) return;
+        if (!totalAmount) {
+          updateTotals();
+          return;
+        }
 
         const rate = taxType === "8" ? 0.08 : 0.1;
         const roundingMode = document.getElementById("roundingMode").value;
@@ -517,7 +625,10 @@
 
         if (taxDir === "paid") {
           const taxAcc = document.getElementById("taxPaidSelect").value;
-          if (!taxAcc) return alert("仮払消費税等 勘定を選択してください");
+          if (!taxAcc) {
+            updateTotals();
+            return alert("仮払消費税等 勘定を選択してください");
+          }
           addRow(
             true,
             { accountId: taxAcc, amount: taxAmount, side: "debit" },
@@ -526,13 +637,18 @@
         }
         if (taxDir === "received") {
           const taxAcc = document.getElementById("taxReceivedSelect").value;
-          if (!taxAcc) return alert("仮受消費税等 勘定を選択してください");
+          if (!taxAcc) {
+            updateTotals();
+            return alert("仮受消費税等 勘定を選択してください");
+          }
           addRow(
             true,
             { accountId: taxAcc, amount: taxAmount, side: "credit" },
             parentId
           );
         }
+
+        updateTotals(); // 税行追加後に合計更新
       }
 
       // 税行は常に「直後の1行」を使う
@@ -686,6 +802,12 @@
           rowSeq = 0;
           addRow();
 
+          // 借方合計・貸方合計を0にリセット
+          document.getElementById("totalDebit").textContent = "0";
+          document.getElementById("totalCredit").textContent = "0";
+          document.getElementById("balanceStatus").textContent = "";
+          document.getElementById("balanceStatus").style.background = "";
+
           // 仕訳検索を自動実行して最新の登録状況を表示
           searchJournals();
         } catch (error) {
@@ -911,9 +1033,12 @@
             includeHistory && e.version > 1 ? ` (v${e.version})` : "";
           tr.innerHTML = `
               <td>${e.entry_date}</td>
-              <td>${e.description}${versionInfo}</td>
+              <td style="text-align:left">${e.description}${versionInfo}</td>
               <td style="text-align:right">${e.debit_total.toLocaleString()}</td>
               <td style="text-align:right">${e.credit_total.toLocaleString()}</td>
+              <td style="text-align:center">${
+                e.tax_rates ? e.tax_rates + "%" : ""
+              }</td>
               <td>
                 <button onclick="viewJournal(${
                   e.journal_entry_id
@@ -1050,6 +1175,8 @@
           }
 
           const srcData = await srcRes.json();
+          // 逆仕訳IDを追加して保存（【修正後】仕訳のparent_entry_idとして使用）
+          srcData.reversed_journal_entry_id = data.reversed_journal_entry_id;
           localStorage.setItem("editSource", JSON.stringify(srcData));
 
           // 修正画面を開く
diff --git a/frontend/journal-list.html b/frontend/journal-list.html
index 6cc1c95..de13208 100644
--- a/frontend/journal-list.html
+++ b/frontend/journal-list.html
@@ -138,6 +138,8 @@
           }
 
           const srcData = await srcRes.json();
+          // 逆仕訳IDを追加して保存（【修正後】仕訳のparent_entry_idとして使用）
+          srcData.reversed_journal_entry_id = data.reversed_journal_entry_id;
           localStorage.setItem("editSource", JSON.stringify(srcData));
 
           // 修正画面を開く
diff --git a/frontend/trial-balance.html b/frontend/trial-balance.html
index 8897817..89af1f3 100644
--- a/frontend/trial-balance.html
+++ b/frontend/trial-balance.html
@@ -99,10 +99,10 @@
     
     <div class="search-form">
       <label for="dateFrom">開始年月日:</label>
-      <input type="date" id="dateFrom" />
+      <input type="date" id="dateFrom" min="1900-01-01" max="9999-12-31" />
       
       <label for="dateTo">終了年月日:</label>
-      <input type="date" id="dateTo" />
+      <input type="date" id="dateTo" min="1900-01-01" max="9999-12-31" />
       
       <button id="btnSearch">検索</button>
       <button id="btnFullYear" class="secondary">全年度表示</button>