初回コミット

.claude/launch.json

@@ -0,0 +1,11 @@
+{
+  "version": "0.0.1",
+  "configurations": [
+    {
+      "name": "家計簿アプリ",
+      "runtimeExecutable": "npm",
+      "runtimeArgs": ["run", "dev"],
+      "port": 5173
+    }
+  ]
+}

.claude/settings.local.json

@@ -0,0 +1,24 @@
+{
+  "permissions": {
+    "allow": [
+      "Bash(node -e \":*)",
+      "Bash(npm create:*)",
+      "Bash(echo {})",
+      "Bash(npm init:*)",
+      "Bash(npm install:*)",
+      "Bash(npm run:*)",
+      "Bash(curl -s -o /dev/null -w \"%{http_code}\" http://localhost:5173/)",
+      "Bash(start /B cmd /c \"npx vite --port 5173 > C:/Users/nack/AppData/Local/Temp/vite-dev.log 2>&1\")",
+      "Bash(npm list:*)",
+      "Bash(file \"E:/YOU/Programs/ClaudeCode/家計簿アプリ/MoneyForwardエクスポート/\"*.csv)",
+      "Bash(npx tsc:*)",
+      "mcp__Claude_Preview__preview_start",
+      "Bash(npm uninstall:*)",
+      "mcp__playwright__browser_take_screenshot",
+      "mcp__playwright__browser_snapshot",
+      "mcp__playwright__browser_select_option",
+      "mcp__playwright__browser_evaluate",
+      "mcp__playwright__browser_console_messages"
+    ]
+  }
+}

.gitignore

@@ -0,0 +1,4 @@
+node_modules/
+dist/
+.env
+*.local

.playwright-mcp/console-2026-03-29T14-54-43-596Z.log

@@ -0,0 +1,4 @@
+[     379ms] [WARNING] The width(150) and height(180) are both fixed numbers,
+       maybe you don't need to use a ResponsiveContainer. @ http://localhost:5173/node_modules/.vite/deps/recharts.js?v=3558bc95:6196
+[     379ms] [WARNING] The width(150) and height(180) are both fixed numbers,
+       maybe you don't need to use a ResponsiveContainer. @ http://localhost:5173/node_modules/.vite/deps/recharts.js?v=3558bc95:6196

.playwright-mcp/console-2026-03-29T15-07-56-478Z.log

@@ -0,0 +1,4 @@
+[    4714ms] [WARNING] The width(150) and height(180) are both fixed numbers,
+       maybe you don't need to use a ResponsiveContainer. @ http://localhost:5173/node_modules/.vite/deps/recharts.js?v=3558bc95:6196
+[    4715ms] [WARNING] The width(150) and height(180) are both fixed numbers,
+       maybe you don't need to use a ResponsiveContainer. @ http://localhost:5173/node_modules/.vite/deps/recharts.js?v=3558bc95:6196

.playwright-mcp/console-2026-03-29T15-46-40-079Z.log

@@ -0,0 +1,33 @@
+[  990576ms] TypeError: Cannot read properties of undefined (reading 'includes')
+    at http://localhost:5173/src/utils/accounts.ts:166:52
+    at Array.find (<anonymous>)
+    at findAccountByInstitution (http://localhost:5173/src/utils/accounts.ts:166:28)
+    at convertToTransactions (http://localhost:5173/src/utils/csvParser.ts?t=1774798782693:83:28)
+    at reapplyMappings (http://localhost:5173/src/store/index.ts?t=1774798782693:101:52)
+    at onClick (http://localhost:5173/src/components/ImportPage.tsx?t=1774799081466:361:29)
+    at HTMLUnknownElement.callCallback2 (http://localhost:5173/node_modules/.vite/deps/chunk-PJEEZAML.js?v=3558bc95:3674:22)
+    at Object.invokeGuardedCallbackDev (http://localhost:5173/node_modules/.vite/deps/chunk-PJEEZAML.js?v=3558bc95:3699:24)
+    at invokeGuardedCallback (http://localhost:5173/node_modules/.vite/deps/chunk-PJEEZAML.js?v=3558bc95:3733:39)
+    at invokeGuardedCallbackAndCatchFirstError (http://localhost:5173/node_modules/.vite/deps/chunk-PJEEZAML.js?v=3558bc95:3736:33)
+[  990577ms] TypeError: Cannot read properties of undefined (reading 'includes')
+    at http://localhost:5173/src/utils/accounts.ts:166:52
+    at Array.find (<anonymous>)
+    at findAccountByInstitution (http://localhost:5173/src/utils/accounts.ts:166:28)
+    at convertToTransactions (http://localhost:5173/src/utils/csvParser.ts?t=1774798782693:83:28)
+    at reapplyMappings (http://localhost:5173/src/store/index.ts?t=1774798782693:101:52)
+    at onClick (http://localhost:5173/src/components/ImportPage.tsx?t=1774799081466:361:29)
+    at HTMLUnknownElement.callCallback2 (http://localhost:5173/node_modules/.vite/deps/chunk-PJEEZAML.js?v=3558bc95:3674:22)
+    at Object.invokeGuardedCallbackDev (http://localhost:5173/node_modules/.vite/deps/chunk-PJEEZAML.js?v=3558bc95:3699:24)
+    at invokeGuardedCallback (http://localhost:5173/node_modules/.vite/deps/chunk-PJEEZAML.js?v=3558bc95:3733:39)
+    at invokeGuardedCallbackAndCatchFirstError (http://localhost:5173/node_modules/.vite/deps/chunk-PJEEZAML.js?v=3558bc95:3736:33)
+[ 1530690ms] [ERROR] Failed to load resource: net::ERR_CONNECTION_REFUSED @ http://localhost:5173/:0
+[ 1534067ms] [ERROR] Failed to load resource: net::ERR_CONNECTION_REFUSED @ http://localhost:5173/:0
+[ 1537424ms] [ERROR] Failed to load resource: net::ERR_CONNECTION_REFUSED @ http://localhost:5173/:0
+[ 1540802ms] [ERROR] Failed to load resource: net::ERR_CONNECTION_REFUSED @ http://localhost:5173/:0
+[ 1544160ms] [ERROR] Failed to load resource: net::ERR_CONNECTION_REFUSED @ http://localhost:5173/:0
+[ 1547540ms] [ERROR] Failed to load resource: net::ERR_CONNECTION_REFUSED @ http://localhost:5173/:0
+[ 1550921ms] [ERROR] Failed to load resource: net::ERR_CONNECTION_REFUSED @ http://localhost:5173/:0
+[ 1554299ms] [ERROR] Failed to load resource: net::ERR_CONNECTION_REFUSED @ http://localhost:5173/:0
+[ 1557675ms] [ERROR] Failed to load resource: net::ERR_CONNECTION_REFUSED @ http://localhost:5173/:0
+[ 1561029ms] [ERROR] Failed to load resource: net::ERR_CONNECTION_REFUSED @ http://localhost:5173/:0
+[ 1564384ms] [ERROR] Failed to load resource: net::ERR_CONNECTION_REFUSED @ http://localhost:5173/:0

CLAUDE.md

@@ -0,0 +1,58 @@
+# 家計簿アプリ
+
+MoneyForward のCSVを取り込んで複式簿記で管理する個人用Webアプリ。
+
+## 起動方法
+
+```bash
+npm run dev
+# → http://localhost:5173
+```
+
+## 技術スタック
+
+- React 18 + TypeScript + Vite
+- Tailwind CSS（ダークテーマ、slate系カラー）
+- Zustand（状態管理、localStorageにpersist）
+- PapaParse（Shift-JIS CSV読み込み）
+- Recharts（棒グラフ・ドーナツ円グラフ）
+
+## 主要ファイル
+
+| ファイル | 役割 |
+|---|---|
+| `src/types/index.ts` | 型定義（Account, Transaction, JournalEntry等）|
+| `src/utils/accounts.ts` | 勘定科目マスタ・カテゴリ/金融機関マッピングのデフォルト値 |
+| `src/utils/csvParser.ts` | MoneyForward CSVパース → 複式仕訳変換 |
+| `src/utils/bookkeeping.ts` | 残高計算・P/L・B/S・元帳構築ロジック |
+| `src/store/index.ts` | Zustandストア（全データ管理） |
+| `src/components/` | 各画面コンポーネント |
+
+## 画面構成
+
+- **ダッシュボード**: 月次収支サマリ、棒グラフ、支出内訳円グラフ、費目別ランキング
+- **CSVインポート**: Shift-JIS CSV ドロップ→仕訳変換（重複自動スキップ）
+- **仕訳帳**: 全仕訳一覧（列幅リサイズ対応）
+- **総勘定元帳**: 勘定科目別の借方/貸方/残高明細
+- **バランスシート**: 貸借対照表（B/S）と損益計算書（P/L）タブ
+- **設定・マッピング**: MFカテゴリ→勘定科目、金融機関→資産勘定のマッピング管理
+
+## 重要な設計上の注意点
+
+### `_skip_` accountId
+ATM引き出し・Suicaチャージ・口座間振替など「資産間移動」はカテゴリマッピングで `_skip_` を指定すると仕訳生成をスキップする。ただし `天引き貯金` と `投資用振り込み` は資産移動だが**支出として計上**する方針。
+
+### 勘定科目タイプ
+`asset` / `liability` / `equity` / `income` / `expense` の5種。`normalBalance` が `debit` なら借方残高科目、`credit` なら貸方残高科目。
+
+### 選択月の共有
+`selectedMonth` はZustandストアで全ページ共有。ページ切り替えで月選択がリセットされないようにしている。
+
+### データの保存場所
+全データはブラウザの **localStorage** に保存（Zustand persist）。ブラウザの閲覧データを削除すると消える。コードからは参照不可。
+
+## よくある改善作業
+
+- **未分類カテゴリの追加**: `src/utils/accounts.ts` の `DEFAULT_CATEGORY_MAPPINGS` または `DEFAULT_INSTITUTION_MAPPINGS` に追記し、「設定」画面で「デフォルトを再適用」ボタンを押してもらう
+- **勘定科目の追加**: `src/utils/accounts.ts` の `DEFAULT_ACCOUNTS` に追記（`id` はユニークな文字列、`order` で表示順を制御）
+- **新しいMF金融機関の追加**: `DEFAULT_INSTITUTION_MAPPINGS` に追記

MoneyForwardエクスポート/収入・支出詳細_2025-12-25_2026-01-22.csv

@@ -0,0 +1,137 @@
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+"1","2026/01/12","DCS・エビナビナウオ―クテン","-330","三井住友カード (VpassID)","食費","カフェ","ドトール","0","4DyZhgceJudJa4fCH7hbPfNM7x416Yar8_gHsV9U3kk"
+"1","2026/01/12","ファミリーマート","-108","三井住友カード (VpassID)","食費","飲み物","水","0","pdEnHk7xQ3h2uOeAzJPtBVxDPZ-36R6D1bXuDA8Ms-U"
+"1","2026/01/12","セリア 三和座間東原店","-333","三井住友カード (VpassID)","自動車","バイク関連","洗車用品","0","bmbqRIb7cjsXNrogxc4O5XMNkCi-olK9Cl-iygWRr84"
+"1","2026/01/12","2りんかんイエローハット","-1100","三井住友カード (VpassID)","自動車","バイク関連","洗車","0","xD7vMDL5SLL9txdSC6hoOs9USZscxfSOlZsvB_MCKrk"
+"1","2026/01/12","タンタンメン","-750","リアルの個人財布","食費","外食","タンタンメン","0","hSpK_-M2IRD0Y8Noyhl-N0AmKqJEU8K9k_Oj6lLhXUE"
+"1","2026/01/11","入 入谷 出 橋本","-242","モバイルSuica","交通費","電車","休日移動","0","FwV7XiZbLuCy6E34gJkSPxQRXEdPD0a37Tie6i5jp7c"
+"1","2026/01/11","入 橋本 出 入谷","-242","モバイルSuica","交通費","電車","休日移動","0","JiikTntkBp9jCqbuQ_3kPoCCrAcvgrLUJTIYpPSrBo8"
+"1","2026/01/11","楽天モバイル通信料","-1986","楽天カード","通信費","携帯電話","楽天モバイル","0","oexmyFzC5on7FnRy5bD8XgoldTGsRZ8Hvk8kuXMfzWU"
+"1","2026/01/11","サイゼリヤ/NFC","-650","三井住友カード (VpassID)","食費","外食","サイゼリヤ","0","lkcaFpZqB-dFYY-0Qiz_w1LRK4uE4FG6_mHOXvEcwzM"
+"1","2026/01/11","【指定第2類医薬品】 禁煙補助薬 ニコチネル ミント 90個 販売: Amazon.co.jp","-3944","Amazon.co.jp","日用品","タバコ","ニコチンガム","0","BKJPwrHa07ND_1TWsMNUmX0x-hoZvzWp106N2YfXi-s"
+"1","2026/01/10","入 相武台前 出 座間","-136","モバイルSuica","交通費","電車","休日移動","0","rOeFTFBEVFqc0RtkoWnch-6kytUJzNFiAeaxpe9JlK0"
+"0","2026/01/10","AMAZON.CO.JP","-3944","三井住友カード (VpassID)","日用品","タバコ","ニコチンガム_支払い","1","G3oblJJUKrjujTAlizgrz8mdzjIGdcYDGg0IxMBLu2Q"
+"1","2026/01/10","タイムズカー 202601リヨウリヨウキン","-1100","三井住友カード (VpassID)","自動車","カーシェア","タイムズカー","0","OIXl8wQG2xfVfonygw1qAC1BQevHqbVNaPkTSq2JZA8"
+"1","2026/01/10","でんき(KDDI)","-12965","三井住友カード (VpassID)","水道・光熱費","電気代","電気代","0","Y_RirtL6QMC_8DHFO6PZ-TE35HXaTlgXL49zEG6Yrag"
+"1","2026/01/10","UQ mobileご利用料金","-3744","三井住友カード (VpassID)","通信費","携帯電話","UQMobile","0","S6wvR8tNVLLPxu898UwLTI1eX4gzu-ITA6g66GVRBUs"
+"1","2026/01/10","サイゼリヤ/NFC","-600","三井住友カード (VpassID)","食費","外食","サイゼリヤ","0","7FWS1OlPf0h5UbNgt1Lk9RqHPNUyolgSpz9IuxIEZ98"
+"1","2026/01/09","クリエイトエスデイ―","-970","三井住友カード (VpassID)","食費","食費","パンとか","0","DUx8pCLFJ5dSXUJU7_cXrKj0h9JXTsr3ZuKT_CugGZ0"
+"1","2026/01/09","マクドナルド","-340","三井住友カード (VpassID)","食費","カフェ","マクドナルド","0","zw4tfW6NoBw8REKrPxDzG6qZHNur1nQ71mc1ZIvVgPM"
+"1","2026/01/09","ソフトバンク(B)","-3414","三井住友カード (VpassID)","通信費","インターネット","ソフトバンク光","0","GlgO4AyWXdJ5jf2vpAQw39l-TUuA6st22fqU0dvVPXQ"
+"1","2026/01/08","MEGAドン・キホーテUNY座間店*","-200","三井住友カード (VpassID)","食費","食費","パンとか","0","MHOm2gdCHCGI1QeTqPu1lQjFQuXESmdgxHSwFhtruMI"
+"0","2026/01/07","入 座間 出 小 新宿","-472","モバイルSuica","交通費","通勤電車","通勤電車","0","9uZXEI3gHuDNuwHvjm5-i6MuBuzhVbZeh_1K2ONdz80"
+"0","2026/01/07","入 小 新宿 出 座間","-472","モバイルSuica","交通費","通勤電車","通勤電車","0","9NwU95XDpPoAKL8Tacy-soUvbokr3bGwPkjO94ASZzs"
+"1","2026/01/07","定額自動入金","260000","住信SBIネット銀行","収入","自分の口座から移動","月末用資金移動","0","XAFY2ulrVysf8XZQ_M2HslVNB404pLLl9qVuX40reSg"
+"0","2026/01/06","入 座間 出 小 新宿","-472","モバイルSuica","交通費","通勤電車","通勤電車","0","Xe840SsHQvZOPi3JXj35u5qlxk7VdLyKOclslt_bXRM"
+"0","2026/01/06","オート 座間","3000","モバイルSuica","収入","ポイント","","1","U_fON4aSBlZR2_KLMAHj_vZodLGVPmKdeGgpu93N1uU"
+"0","2026/01/06","入 小 新宿 出 座間","-472","モバイルSuica","交通費","通勤電車","通勤電車","0","BehmIpKy3kDzIPV7ZbY9UwTbehf8ux5wG39syhNN3yM"
+"0","2026/01/06","小田急電鉄 座間駅 オートチャージ(モバイル)","-3000","VIEW CARD","現金・カード","電子マネー","","1","xrC0yyTuMHeEpP2r3TcsM-OEPqyjuMe6F3pxQbu0FYY"
+"0","2026/01/05","入 座間 出 小 新宿","-472","モバイルSuica","交通費","通勤電車","通勤電車","0","vKYYT5_7b5fYWIsFOYgAt8QXHd_d--2c8mJJ6ZprWlg"
+"0","2026/01/05","入 小 新宿 出 座間","-472","モバイルSuica","交通費","通勤電車","通勤電車","0","zeKpJg1wC5RBPTFZOQaOebIMuGOD2TVfPuMYuZ5ALz0"
+"1","2026/01/05","【指定第2類医薬品】 禁煙補助薬 ニコチネル ミント 90個 販売: Amazon.co.jp","-3944","Amazon.co.jp","日用品","タバコ","ニコチンガム","0","ltlgS4bilKbsI2o5vxgrCyADhDtNR2VGU1xeutc6AXQ"
+"0","2026/01/05","口座振替 ビューカード","-15000","住信SBIネット銀行","現金・カード","カード引き落とし","","1","jlg6wmecfS042gzK4vv7JFNOEb1bt_YT4UVMSIh3bvc"
+"1","2026/01/05","約定返済 カードローン","-11000","住信SBIネット銀行","その他","借金返済","借金返済","0","kV0hO-pAqPNZ4M5DDjbHfgQXLQrfxEHit7ZU4eUjmLc"
+"1","2026/01/04","入 入谷 出 海老名","-147","モバイルSuica","交通費","電車","週末移動","0","jVHOtxHdeDlMXo0dMiCRkxqRskw_63VuusXDuRBHxxA"
+"1","2026/01/04","入 小海老名 出 本厚木","-136","モバイルSuica","交通費","電車","週末移動","0","ybu_U7HTfFFTkpmqbTj3GRyN_8ErFwxoE_eh1ja_NuQ"
+"1","2026/01/04","入 本厚木 出 座間","-199","モバイルSuica","交通費","電車","週末移動","0","ljBM963gcXgvUcY8ic-53TcbRBYl2ie-s9v-dEXOii4"
+"1","2026/01/04","EXC・ホンアツギエキテン","-380","三井住友カード (VpassID)","食費","カフェ","エクセルシオールコーヒー","0","JNclDztkeqGJQR2fIZ5nLj2eFKxfgFkof5YO6tZO4vA"
+"1","2026/01/04","豚骨らーめんぶたきち 本厚木店","-950","三井住友カード (VpassID)","食費","外食","ラーメン","0","b_7Bmif44jWquMYo-RbhFbxAzDSefrLvdRC0cCQmKpE"
+"1","2026/01/03","MEGAドン・キホーテUNY座間店*","-1867","三井住友カード (VpassID)","食費","食費","パンとか","0","YQPlAAHlaSdZ1knySIndFbphzaU5z3mWqNqOIKtSBX8"
+"1","2026/01/03","サイゼリヤ/NFC","-600","三井住友カード (VpassID)","食費","外食","サイゼリヤ","0","FsvMHcH6wNiY4-FdjEFJaCRjw-vvZTDqMadi_Tvp3Vc"
+"1","2026/01/03","2りんかんイエローハット","-1100","三井住友カード (VpassID)","自動車","バイク関連","洗車","0","-metDFUe5pPoQ7Awc_xaxTR6CnWMe3mwUWb6ARp6prA"
+"1","2026/01/02","ルミネ北千住","-2534","三井住友カード (VpassID)","食費","外食","総菜差し入れ","0","HvpQqPMqmARsGEhz9oZqJj3y_sx71xEy_dHd3WxT0IY"
+"1","2026/01/02","ルミネ北千住","-1692","三井住友カード (VpassID)","食費","外食","総菜差し入れ","0","Kjz7fphA4lPcFhhutj59fBsqVTuxmZ_Z1dkr6JAT1NA"
+"1","2026/01/02","ルミネ北千住","-2415","三井住友カード (VpassID)","食費","外食","総菜差し入れ","0","EHooc8WLR_4Gg6J0aN47dxjNo409m_1T6ALZ5hpdwBQ"
+"0","2026/01/02","オート 地北千住","3000","モバイルSuica","未分類","未分類","","1","R_hLNKLkiagG3IujKJI6LUTEJoAQNC7PRnA9yBmi1iY"
+"1","2026/01/02","入 座間 出 地北千住","-681","モバイルSuica","交通費","電車","休日移動","0","BWqt5AM6EhXw4YnYJcnRJ4E7gP-xZIcPPSus1icNJ5I"
+"1","2026/01/02","入 地北千住 出 地 町屋","-178","モバイルSuica","交通費","電車","休日移動","0","YvtD151HoDKrF8VLecZU3FLHLvcI1BFSXZdgE0pe6ZM"
+"1","2026/01/02","入 地 町屋 出 座間","-681","モバイルSuica","交通費","電車","休日移動","0","j1AsZOAZU-hZ2pBzYFvxs1nB6a-Q8PCynGjaVWyqQA4"
+"0","2026/01/02","東京地下鉄 北千住駅 オートチャージ(モバイル)","-3000","VIEW CARD","現金・カード","電子マネー","","1","CsqFdqHqAI9pBuIA8rwn7FprAWjnztYk284q-yhVOz4"
+"1","2025/12/31","インターネットイニシアティブ","-1050","三井住友カード (VpassID)","通信費","インターネット","iijmio","0","E_luohEn_5DV-8j0vT_rUD107hD2vx6BIxp59icxvk4"
+"1","2025/12/31","タイムズカー 202512ゲツガクキホンリヨウ","-880","三井住友カード (VpassID)","自動車","カーシェア","タイムズカー","0","DTpAL7jyXAM7WOd2lV1PrTRli0JR7UJZkxg96VU_WvQ"
+"1","2025/12/31","キャッシュバック(ポイント交換)","1180","三井住友カード (VpassID)","収入","その他入金","ポイント充当","0","jD0PxWvq77qjKE9U0Z-qGDwPHQrfPkgJCFlC2Ay220w"
+"1","2025/12/31","サイゼリヤ/NFC","-600","三井住友カード (VpassID)","食費","外食","サイゼリヤ","0","26RsT-_TFNWrkWfkDPX0qQ8xd0pJRaNCrh_rK_lA3DQ"
+"1","2025/12/31","ベロ-チェ 原町田四丁目店/NFC","-330","三井住友カード (VpassID)","食費","カフェ","ベローチェ","0","l5dd8VILHU-qqb6hwG7erwaPnFPA1KLMME5NphZFBRo"
+"0","2025/12/30","VIEW モバイル","5000","モバイルSuica","未分類","未分類","","1","4wYRyNhSHTFIAH90aR4h2Dst6MYxOPU7eF4AgwZP698"
+"1","2025/12/30","入 JC静岡 出 JC富士","-590","モバイルSuica","交通費","電車","休日移動","0","Jsafe171jXIOWr2f6FqIVk85rFn3WTi0Sy-i1XhD68o"
+"1","2025/12/30","入 JC富士 出 JC熱海","-770","モバイルSuica","交通費","電車","休日移動","0","LIxYb-qzTmjeDUnsdoULJssYbMWk-T9ClA_4nsCxk4g"
+"1","2025/12/30","入 熱海 出 入谷","-1166","モバイルSuica","交通費","電車","休日移動","0","baCi_jh7U3rueixnNhP4w9lfJv9frEjke3XyXUpzKKI"
+"0","2025/12/30","モバイルSuica入金(チャージ)","-5000","VIEW CARD","現金・カード","電子マネー","","1","IGZaOqS0fMB3aHBMu_kgC-npd6KfqTUPX7WtjfZwU2U"
+"1","2025/12/30","振込*ユ)スワコウサン","-68000","住信SBIネット銀行","住宅","家賃・地代","家賃","0","miSr91y8l2gJfWb0i0YgWQQYuva0HuM9iQSi0nlAS7Q"
+"1","2025/12/29","バス等 SJL","-700","モバイルSuica","交通費","バス","休日移動","0","vNT8rJrU4atKGC-c2irz8pK0GQq_cVxUseKIA8Q9HwM"
+"1","2025/12/29","バス等 SJL","-700","モバイルSuica","交通費","バス","休日移動","0","T3pbQb1XV8VcJKcgtHy9Qk8MdtpZABAp1qf6JlAqMso"
+"1","2025/12/29","パルシェ・アントレ","-1080","三井住友カード (VpassID)","食費","外食","外食","0","1N4feajPbtZORyjm5HsWItYsaBQ8SHaEmCB3h9_hF6w"
+"1","2025/12/29","ASTY","-2750","三井住友カード (VpassID)","趣味・娯楽","旅行","おみやげ","0","TjgTYfHUEHu4pShONRntFQIHSC-yHuD__oL0bbwoLTk"
+"1","2025/12/29","バロー(スーパー)","-2829","三井住友カード (VpassID)","食費","食費","食費","0","WzZ5qwhbiqpf43uTh_wWXZHffOl-EZWllxGhvpCFDhM"
+"1","2025/12/29","SMBC(スミシンSBIネツ","-260000","楽天銀行","その他","自分の銀行へ移動","月末用資金移動","0","4zaCiyGDuB6FwAm-9Bu1xQS-IahZr99eoT28seUK6vQ"
+"0","2025/12/29","ラクテンカ-ドサ-ビス","-4269","楽天銀行","現金・カード","カード引き落とし","","1","nvYg3htDtRsAX8MJu4mHKuVmKZF7fUYxTrJTruveJAc"
+"1","2025/12/28","入 入谷 出 熱海","-1166","モバイルSuica","交通費","電車","休日移動","0","xYz8MG2gg8_00Xu1Gz8cKHx8xIuibAjgQwxyvEs_Bpk"
+"1","2025/12/28","入 JC熱海 出 JC静岡","-1340","モバイルSuica","交通費","電車","休日移動","0","jIAsnsgkywLuXuhzHOQQHqC-XRidra6oQig2Jkf4V0k"
+"1","2025/12/28","ドン・キホーテ静岡両替町店","-315","三井住友カード (VpassID)","食費","食費","食費","0","TAmDauhOJL8ekiTqBzrQt6Dc-XObAITcBAeq3nytgUg"
+"1","2025/12/28","しずてつストア","-1973","三井住友カード (VpassID)","食費","食料品","食費","0","kVJTukVrB-emELOoNpDhNR4KDw9fnpUBEDtrygsnZGY"
+"0","2025/12/28","ATM セブン銀行","-50000","住信SBIネット銀行","現金・カード","ATM引き出し","現金引き落し","0","YynRpQmlkpPbbs9vXxDWZndSqNeeHzFby5lykeq3rHc"
+"0","2025/12/28","振込*ナカシマ ユウジ","50000","住信SBIネット銀行","収入","自分の口座から移動","","1","r4F0jjf26nFmyar6K4OcUzTggVz3yLnagXwiVkpdVHU"
+"0","2025/12/28","住信SBIネット銀行 イチゴ支店 普通預金 3803507 ナカシマ ユウジ(依頼人名:ナカシマ ユウジ 振込予定日:2025年12月28日 管理番号:20251228-96083082)","-50000","楽天銀行","未分類","未分類","","1","Kvktndrmf-0VeslFbBhf2sS-o3l7GbgUK7NkatlqotI"
+"1","2025/12/28","あみやき弁当","-1500","リアルの個人財布","食費","外食","焼き肉弁当","0","4rVQoRInaWJcjHKHfwCnTKFnTw-bE0-u5Z73W83r19w"
+"1","2025/12/28","夜のお店","-15000","リアルの個人財布","趣味・娯楽","秘密の趣味","夜のお店","0","Ql3ZVa59ygakHWGxGwp0hdkTrq9pkpOK2UvkybqUW1A"
+"1","2025/12/27","スギ薬局 相模原南台店","-1080","三井住友カード (VpassID)","健康・医療","薬","心療内科の薬","0","r_3WO4A2GEPPjOeXWThy4FdIPydDDVcu9vBiBvtGqu8"
+"1","2025/12/27","サイゼリヤ/NFC","-600","三井住友カード (VpassID)","食費","外食","サイゼリヤ","0","dh5IwfkOsuffkcS1SeLhvMptjXH-wZRvMZ_y9YcAbH8"
+"1","2025/12/27","丸亀製麺 座間/NFC","-1310","三井住友カード (VpassID)","食費","外食","うどん","0","j36O4QSCUy45dqu_Pzyf6WPdqMpwCqFNbqQkqNf93zY"
+"1","2025/12/27","心療内科","-1300","リアルの個人財布","健康・医療","医療費","心療内科","0","eALvPWnOtom6ef5UosVTQce79x3wm3it5Niwlt3HFeg"
+"0","2025/12/26","オート 小 新宿","3000","モバイルSuica","未分類","未分類","","1","jYeXY1zDnJ0uXLfSkfzMIwUEWSsbpr9p-R3Cg80HMbo"
+"0","2025/12/26","入 座間 出 小 新宿","-472","モバイルSuica","交通費","通勤電車","通勤電車","0","tVx8_YaNDWf-NPvTsRTuxnbRr0hQg4DlsJHi7ZdsjFM"
+"0","2025/12/26","入 小 新宿 出 座間","-472","モバイルSuica","交通費","通勤電車","通勤電車","0","Md45LScLhuoWX7Co-x5uEEAV9lWWuNQ--Cgnf4tfdD4"
+"1","2025/12/26","振込*ナカシマ ケイコ","-50000","住信SBIネット銀行","その他","恵子の振込み","恵子さんの振り込み","0","rv6fC5hjFVij_2YZnWmzUR-Vw8hb2BYQGW2PPBR4O_0"
+"1","2025/12/26","普通 円 貯金用口座","-30000","住信SBIネット銀行","その他","天引き貯金","先取貯金","0","bodeUQTzDtEXkeSzwbhIBar6bBJleWhjTjDks-YAfyw"
+"0","2025/12/26","口座振替 ミツイスミトモカード","-154641","住信SBIネット銀行","現金・カード","カード引き落とし","","1","Hd35llXel6XvHE1LX0ksIGccty_xyvQNv975CBnG5uE"
+"1","2025/12/26","【指定第2類医薬品】 禁煙補助薬 ニコチネル ミント 90個 販売: Amazon.co.jp","-3944","Amazon.co.jp","日用品","タバコ","ニコチンガム","0","KNiBZfaueKzpdejRmlvbAG9DuudL2j7urfQcqOeMw2g"
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MoneyForwardエクスポート/収入・支出詳細_2026-01-23_2026-02-24.csv

@@ -0,0 +1,187 @@
+"計算対象","日付","内容","金額（円）","保有金融機関","大項目","中項目","メモ","振替","ID"
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+"1","2026/02/22","【第2類医薬品】アレルビ 84錠 販売: Amazon.co.jp","-1482","Amazon.co.jp","未分類","未分類","","0","p-0ur5sHjEnniYfqFh111UzkPN0lWtKSjO2jAl3QKwk"
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+"1","2026/02/17","蕎麦かっぽう あずみ野","-1690","三井住友カード (VpassID)","未分類","未分類","","0","H5av5woBqS5WN6pwLDVPe6B6NX8sC7UdncKqiDa30HA"
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+"1","2026/02/17","【第1類医薬品】ニコチネル パッチ20 14枚 販売: Amazon.co.jp","-3366","Amazon.co.jp","日用品","タバコ","ニコチンパッチ","0","jvu2pz6NgXh-0LcQs-EnBxJ4fVXh9lz_P9LPpd-Hueo"
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+"0","2026/02/12","小田急電鉄 新宿駅 オートチャージ(モバイル)","-3000","VIEW CARD","現金・カード","電子マネー","","1","p2EjnCJVSrpRALFUNH7et5NOfCZHp3X_B_Bqp-slRCA"
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+"1","2026/02/11","Amazon Downloads","-819","三井住友カード (VpassID)","趣味・娯楽","本","本の支払い","0","H_TuS6mCyX4FfPoxwjAN5cvTLkYs0315LV8-vb2Qth8"
+"1","2026/02/11","楽天モバイル通信料","-3193","楽天カード","通信費","携帯電話","楽天モバイル","0","8nlgLKyJO30nrf0_xEk8ZqHeRVqM9YIyr7GtM2WWaVc"
+"0","2026/02/11","FX戦士くるみちゃん 9 (MFコミックス フラッパーシリーズ) 販売: Amazon Services International LLC","-819","Amazon.co.jp","趣味・娯楽","本","本の購入","0","dhmpUq7PPl3VE3dDEMWfJjpAeuumrFsGVpVjgbGdWUc"
+"1","2026/02/11","オダサガの喫茶店","-1300","リアルの個人財布","食費","カフェ","喫茶店","0","xc8T86R49IWXg0msZeqyA07gkBtU27b2tGDUKcY3tPc"
+"1","2026/02/10","MEGAドン・キホーテUNY座間店*","-834","三井住友カード (VpassID)","食費","食費","パンとか","0","u-R0NOSpsxLOR1SHsO2I5XxlAcvPHRBUSC7dPc6d0JA"
+"1","2026/02/10","でんき(KDDI)","-11345","三井住友カード (VpassID)","水道・光熱費","電気代","電気代","0","QLeD28oa7VGNa6AtqYYXkkZ1K8mmm22ypblgCTv_20I"
+"1","2026/02/10","UQ mobileご利用料金","-1928","三井住友カード (VpassID)","通信費","携帯電話","UQmobile","0","7VfxU0Kg5q0vVcc9DWCrdV5ObO6fWboQKVsKhMbda8k"
+"1","2026/02/10","【指定第2類医薬品】 禁煙補助薬 ニコチネル ミント 90個 販売: Amazon.co.jp","-4070","Amazon.co.jp","日用品","タバコ","ニコチンガム","0","SMGhFbUHLia6MIiLQgZl_eBx0_fjoZYlm9gg2yBUznA"
+"0","2026/02/09","AMAZON.CO.JP","-4070","三井住友カード (VpassID)","日用品","タバコ","","1","RW9V8M9RTAoe4oQC_SG7Pr1Vd93Q54_f87BLBdD3meo"
+"1","2026/02/09","ANA国内航空券","-94900","三井住友カード (VpassID)","交際費","冠婚葬祭","飛行機代","0","CD-XyQI5RTSmzwVkMOrq1L5umnL51VOOdPTkFvRPdbc"
+"1","2026/02/09","ANA国内航空券 (返品)","36100","三井住友カード (VpassID)","収入","その他入金","飛行機間違い払い戻し","0","rTGxiVfOzet3RMFt9StbKUmmI0zILlnSEso6s8y_lCc"
+"1","2026/02/09","ソフトバンク(B)","-3413","三井住友カード (VpassID)","通信費","インターネット","ソフトバンク光","0","fkoOQlYZLSBYvhzkXHfW8RT8NRVAxOTwjPcuzuabkjc"
+"1","2026/02/09","宮崎空港ビル","-2750","三井住友カード (VpassID)","交際費","冠婚葬祭","リムジンバス","0","zgsiHfTVEpEEbARz9UymzYJCgy58zVDayNAgroL1HTM"
+"1","2026/02/09","バス等 神奈中","-1700","モバイルSuica","交際費","冠婚葬祭","リムジンバス","0","XamYeDib_9pqqdirfKTX-Jan93xHyGYFrCbbLRlIJCQ"
+"1","2026/02/09","入 小 町田 出 座間","-199","モバイルSuica","交際費","冠婚葬祭","電車移動","0","XVliwT8Ww0SyW5be91Z_gq_5C_FDvvYJMccYnKXoZT0"
+"1","2026/02/09","天下一品","-3000","リアルの個人財布","食費","外食","天下一品","0","xm2LA8zNII1wRZH7FyYtXbimdl5_GsiS1TmBjQIh6_g"
+"1","2026/02/08","宮交タクシー都城3067","-1700","三井住友カード (VpassID)","交際費","冠婚葬祭","タクシー代","0","9uTnuuP3JUnkQIDwcZzJCbPzWz9fMrSNqZOnKJol89Q"
+"1","2026/02/08","無印良品","-199","三井住友カード (VpassID)","交際費","冠婚葬祭","スプーンとか","0","NJeml_ZzRMTlwYqNmuNK5Pyi5shyM6TKkeWpT0gZ8hc"
+"1","2026/02/08","イオン九州 SSM","-173","三井住友カード (VpassID)","交際費","冠婚葬祭","ホテルの食べ物","0","dZqT8IxH8b02LI-DHFeh_LUSESYTWP6Jd8Kp-I-5gxw"
+"1","2026/02/08","イオン九州 SSM","-1802","三井住友カード (VpassID)","交際費","冠婚葬祭","ホテルの食べ物","0","fHFgokGV7_gLBWCQ3ili4ufdWRG_ws0VmRhaF5linGY"
+"1","2026/02/08","香典","-100000","リアルの個人財布","交際費","冠婚葬祭","香典","0","buuD7_2UcsFmjZrdDbvj-kTjTGJoKTF66S9ojwOqi54"
+"1","2026/02/07","楽天トラベル 国内宿泊","-10800","楽天カード","交際費","冠婚葬祭","ホテル代","0","ebAYTUUtXNXWLoql3RXBW9CGIZbzqdCZEilZ-NY81FA"
+"1","2026/02/07","楽天トラベル 国内宿泊","-17100","楽天カード","交際費","冠婚葬祭","ホテル代","0","SwvYfSvo0GbsHRoUIIMAZWVGbbUHSNRnTZrA5xlAwdA"
+"1","2026/02/07","宮交タクシー都城3085","-1700","三井住友カード (VpassID)","交際費","冠婚葬祭","タクシー代","0","MJNKBkYbMJRSxLHSozop24jUXlyB7vG99QxDGfEx4mg"
+"1","2026/02/07","MEGAドン・キホーテUNY座間店(専門","-110","三井住友カード (VpassID)","日用品","日用品","香典袋","0","tS3Ad8Mzgz01VuMcOqppO75Zlhr4faUYF8yYf_D76NM"
+"1","2026/02/07","MEGAドン・キホーテUNY座間店","-5504","三井住友カード (VpassID)","日用品","日用品","靴","0","yJ8gYIXLOrOR7dM8dXrGNNhcPpf8zkYu6xpsNLRpnME"
+"1","2026/02/07","イオン九州 SSM","-2008","三井住友カード (VpassID)","交際費","冠婚葬祭","ホテルの食事","0","8iOGL17BBa5V0SDwXhTVpWRlNv3uONZdJCZ7S3VFWXc"
+"1","2026/02/07","宮崎交通/交通利用(バス)/NFC","-1710","三井住友カード (VpassID)","交際費","冠婚葬祭","リムジンバス","0","Q0ORdfCwue52gvrJbzR8Wshah-BCJAJRwsUK1zVCRD4"
+"1","2026/02/07","入 座間 出 小海老名","-167","モバイルSuica","交際費","冠婚葬祭","電車移動","0","GRAp2GODwqNsnPkTbB3603AouhXgpldwtFvf78gNhq4"
+"0","2026/02/07","オート 相鉄横浜","3000","モバイルSuica","未分類","未分類","","1","lvs0fhkNUZoQPSJ4nCyCHrK_Yu-uwnYRP98CR3XAMJA"
+"1","2026/02/07","*入 相鉄海老 出 相鉄横浜","-324","モバイルSuica","交際費","冠婚葬祭","電車移動","0","okUOzYcCWEjt44wJ6_rfE-ipJn5Pm4g-ClzuY4Mr-CU"
+"1","2026/02/07","入 京急横浜 出 KQ羽1・2","-397","モバイルSuica","交際費","冠婚葬祭","電車移動","0","X_58oa4BbPZqeei2BtVdyy_r72NZxHQCyla7_8wHQdc"
+"1","2026/02/07","ソラシド エア インターネット","-36100","三井住友カード (VpassID)","交際費","冠婚葬祭","飛行機_日付間違い","0","U04pJeFmg9mWteti2x2fy_7QvTOsQ3wiX7c6vXaPa5I"
+"1","2026/02/07","ソラシド エア インターネット","-94900","三井住友カード (VpassID)","交際費","冠婚葬祭","葬式の飛行機","0","oo_94apynZAAKPOcUIzkeB1_ANSLR9gSpdjGXbsf5fo"
+"1","2026/02/07","cuud第2タ-ミナルビル店","-3300","三井住友カード (VpassID)","食費","外食","カレーうどん","0","nASVGcxo-EUc326s5RUDWi4X0U6FwfMt8NSf0xu3qUI"
+"0","2026/02/07","相模鉄道 横浜駅 オートチャージ(モバイル)","-3000","VIEW CARD","現金・カード","電子マネー","","1","icRSEWbkw6jor9FqGTJdgjbvNcnT8J8mlBpuXi36xo4"
+"0","2026/02/07","ATM ローソン","100000","リアルの個人財布","未分類","未分類","","1","aPz2ZOMVkO90bbG191NkpN6a7RJfZ0Xv4gZd0Fodtw4"
+"0","2026/02/07","ATM ローソン","-100000","住信SBIネット銀行","食費","食料品","","1","9lhk9BwmE9EFDOjcmWXo64toqTvKgcjsiTdzJpWqDgQ"
+"1","2026/02/07","普通 円 貯金用口座","120000","住信SBIネット銀行","収入","自分の口座から移動","葬式のための現金","0","iWs2708auiLBsv6zQJYflHnCy_fehTlhVghqggTCnQk"
+"0","2026/02/06","入 座間 出 小 新宿","-472","モバイルSuica","交通費","通勤電車","通勤電車","0","-Dz1_9w7Z_6cEIUkeyDkWLsD3tQ-CigDRNt4C_T4TPc"
+"0","2026/02/06","入 小 新宿 出 座間","-472","モバイルSuica","交通費","通勤電車","通勤電車","0","eBgw7QuMrN8qwQItn-VzeT-K_Ys93hbKQKUd5rDFEws"
+"1","2026/02/05","約定返済 カードローン","-11000","住信SBIネット銀行","その他","借金返済","借金返済","0","brxsp4vxU8CgPJA8ohch8amLwZ1NtQ4KfRXOdVUKV_8"
+"0","2026/02/04","入 座間 出 小 新宿","-472","モバイルSuica","交通費","通勤電車","通勤電車","0","NIVA0sxQDVdhSEuvaw03JBPHy77pzyvmzLEJ7IIBPaU"
+"0","2026/02/04","入 小 新宿 出 座間","-472","モバイルSuica","交通費","通勤電車","通勤電車","0","b3ba8btXgaM5jchEthVRllFyktW-g43lXbApTg6byP4"
+"1","2026/02/04","ダイコクドラツグニシシンジユクテ","-494","三井住友カード (VpassID)","食費","お菓子","ガム","0","0n1DFpR7rVrs8flVU0g8FxyQPUDGhkXRfolziijsRRY"
+"0","2026/02/04","口座振替 ビューカード","-17000","住信SBIネット銀行","現金・カード","カード引き落とし","","1","E-Ol_RgqE0yCSMEfO94Y1yPbOEqOoyrl3Pnj7cdFqXU"
+"1","2026/02/04","【第1類医薬品】ニコチネル パッチ20 14枚 販売: Amazon.co.jp","-3366","Amazon.co.jp","日用品","タバコ","ニコチンパッチ","0","03qSRvhHAaj9d51JMCGdt5jAyvlDg4Emxt7LcHXx_FQ"
+"0","2026/02/03","オート 小 新宿","3000","モバイルSuica","未分類","未分類","","1","oz793Lixs_u2hEHchSOKXVeinCWhVVJFlt3qQ6inmk4"
+"0","2026/02/03","入 座間 出 小 新宿","-472","モバイルSuica","交通費","通勤電車","通勤電車","0","zMkszvTTrI-hI6QSyPWofiVQCFAvJo4QB3SYgUW4DHM"
+"0","2026/02/03","入 小 新宿 出 座間","-472","モバイルSuica","交通費","通勤電車","通勤電車","0","leQpc5oo2daHzyEkMMw0620qH32R3JS1fQepB0Gh4BY"
+"0","2026/02/03","AMAZON.CO.JP","-3366","三井住友カード (VpassID)","日用品","タバコ","","1","lR-LBUHEOadJlLNMcW_lOmUZCQ5fd3pvzNwbbFonpO0"
+"1","2026/02/03","クリエイトエスデイ―","-181","三井住友カード (VpassID)","食費","食費","パンとか","0","sKRPZwgWGA5pjfIVXPFQDCYWqxE-hIXt1tCG7TVidb0"
+"0","2026/02/03","小田急電鉄 新宿駅 オートチャージ(モバイル)","-3000","VIEW CARD","現金・カード","電子マネー","","1","YLqmCjKYWshJ_rXrw4BD5yosfipT7wVzs9x3xRUnHR8"
+"1","2026/02/02","定額自動入金","260000","住信SBIネット銀行","収入","自分の口座から移動","月末支払い用","0","nX3vl8d6PGlSuIaIwxfRWq8vNj1F-hv1aYOn2l1xsok"
+"1","2026/02/02","水道代2か月分","-8000","リアルの個人財布","水道・光熱費","水道代","水道代","0","XvLVgyhuJZCRAVjyvho3AwwlJGCj3jQxljDd-WlICos"
+"1","2026/02/01","入 小相模原 出 座間","-167","モバイルSuica","交通費","電車","休日移動","0","Mp5FukVIkrLKlgH8ULk_-wT-xgyqDU5x1R_RKnthMiw"
+"1","2026/02/01","【指定第2類医薬品】 禁煙補助薬 ニコチネル ミント 90個 販売: Amazon.co.jp","-3944","Amazon.co.jp","日用品","タバコ","ニコチンガム","0","cQY90NuVHDhrV-TjHEAXfrJwfo0SCdO1hmmWs1cZ1-w"
+"1","2026/02/01","サイゼリヤ/NFC","-300","三井住友カード (VpassID)","食費","外食","サイゼリヤ","0","zfzGGq6oklKWHLPBi65KIO_FOWyJvY0p2irXEIXo5Nw"
+"1","2026/02/01","オダサガの喫茶店","-1300","リアルの個人財布","食費","カフェ","オダサガの喫茶店","0","NuHC25ZmkNks8bdm7QUOyKkdti3PUio26I4GJdGBcUc"
+"1","2026/01/31","インターネットイニシアティブ","-1050","三井住友カード (VpassID)","通信費","インターネット","DIX","0","7VNw9N5hC49Jx12m8tWQ_T3lE-VX4YC-Z-M4biUUKVY"
+"0","2026/01/31","AMAZON.CO.JP","-3944","三井住友カード (VpassID)","日用品","タバコ","","1","uJsJ5-vywLN2x6uE3z_YTmNx2LKB8qkWn2vhGZ0uEM4"
+"1","2026/01/31","MEGAドン・キホーテUNY座間店 (返品)","1574","三井住友カード (VpassID)","収入","その他入金","料金間違い","0","rmPuRtlFNCGGWRf98v8Fp3701VZis5UhXb10qbDVj7E"
+"1","2026/01/31","MEGAドン・キホーテUNY座間店","-1551","三井住友カード (VpassID)","食費","食費","パンとか","0","USPxFadH0nVBn71vePpgYnUX4bSXmVqZEI4uG9W1DoM"
+"1","2026/01/31","MEGAドン・キホーテUNY座間店*","-1574","三井住友カード (VpassID)","その他","雑費","料金間違い","0","BKY3FnoIYw46WnHnGZeLFgNrg-BCPyyXCY2t5aHbeeg"
+"1","2026/01/31","ハ―ドオフコウザシブヤテン","-110","三井住友カード (VpassID)","趣味・娯楽","パソコン","インク","0","UgRZM_8HC4qZH8pd3jwS7RdrIhcqgnJ9qWxs0zMs2Fw"
+"1","2026/01/31","入 さがみ野 出 相鉄大和","-188","モバイルSuica","交通費","電車","休日移動","0","rUPL05gTu-zJGqEtW9fqdE6rPSTfBTMEX8SrIL1TNWY"
+"1","2026/01/31","入 小 大和 出 高座渋谷","-167","モバイルSuica","交通費","電車","休日移動","0","QCzkMAveeUFth_GOYlvvUdcBEK88KY_5XyiPUlyUAzs"
+"1","2026/01/31","入 高座渋谷 出 座間","-293","モバイルSuica","交通費","電車","休日移動","0","HhDnVeBQo2y83Z5b5ZrQD_tt1OzD_rrBT47SCVaOcSA"
+"1","2026/01/30","振込*ユ)スワコウサン","-68000","住信SBIネット銀行","住宅","家賃・地代","家賃","0","-1oiKzjvgmRbnmMAtsJXMQ3JmpuOMbHC5QCZKBoJ9Cw"
+"0","2026/01/29","入 座間 出 小 新宿","-472","モバイルSuica","交通費","通勤電車","通勤電車","0","KaJEXuTTfOQPShRN8CPhTZbLK-ZDLfKPSb_PxhS98J8"
+"0","2026/01/29","入 小 新宿 出 座間","-472","モバイルSuica","交通費","通勤電車","通勤電車","0","AJDZ4VNwyNSilzb46rpMuZVSqacmtXTOrJZTt-kxi50"
+"1","2026/01/28","京王モ-ル アネックス/NFC","-280","三井住友カード (VpassID)","食費","カフェ","新宿のドトール","0","gArPPRSRc1aghDl2q40-kvJ3ql0peTOq4m3gTpoY6xc"
+"0","2026/01/28","入 座間 出 小 新宿","-472","モバイルSuica","交通費","通勤電車","通勤電車","0","5VxCrGhjehLXRMxxcWg_2rn0p8rny8Ntpg9Au5cDH6k"
+"0","2026/01/28","入 小 新宿 出 座間","-472","モバイルSuica","交通費","通勤電車","通勤電車","0","eW4HXu5p57RCdhVDoPGhZaJO_QHGjO0kZ58d9wqAg3w"
+"0","2026/01/27","入 座間 出 小 新宿","-472","モバイルSuica","交通費","通勤電車","通勤電車","0","1RhRSnZUMCpfwBA46TbmBLsF5R6Zj0eu4JKR8hzePUU"
+"0","2026/01/27","オート 座間","3000","モバイルSuica","収入","ポイント","","1","4GlMRHiLXH0Xk4Xt5nRl_P5HTtC8h3V5DvaFBQHlLa4"
+"0","2026/01/27","入 小 新宿 出 座間","-472","モバイルSuica","交通費","通勤電車","通勤電車","0","qAy2afVLWIxwXovrjk4fusD1FV22Nd9wZGHp_D9GIHs"
+"1","2026/01/27","京王モ-ル アネックス/NFC","-280","三井住友カード (VpassID)","食費","カフェ","新宿のドトール","0","xTCrK5_4RcfvrcGzG7bWGhB_CPsCWBzcblucnMlYFys"
+"1","2026/01/27","SMBC(スミシンSBIネツ","-260000","楽天銀行","その他","自分の銀行へ移動","月末資金移動","0","q7ccJVvHEA0AMGpPyV_keUP3sO0dG9r5g6ACtuhe2V8"
+"0","2026/01/27","ラクテンカ-ドサ-ビス","-15367","楽天銀行","現金・カード","カード引き落とし","","1","ryz5cdURAiBQUrffmPHdJ63cWHkcKV0gOL6JuPA0kd0"
+"0","2026/01/27","小田急電鉄 座間駅 オートチャージ(モバイル)","-3000","VIEW CARD","現金・カード","電子マネー","","1","bn7O3TmxG7bLVBT0UMdChAESpBi7GnxT-vyVn6A0Xx0"
+"1","2026/01/26","MEGAドン・キホーテUNY座間店*","-784","三井住友カード (VpassID)","食費","食料品","パンとか","0","9oR9XLxnOXvC6E4cF-reYlAKwwA7z0mF3UJW_5xaMWU"
+"1","2026/01/26","TRADINGVIEWM*PRODUCT (WESTERVILLE )","-21563","三井住友カード (VpassID)","趣味・娯楽","サブスク","TradingView","0","LQBX9cn-0zFP-Mqoa_sfK2gPVC65FWnE_BLA4w9ajUk"
+"1","2026/01/26","振込*ナカシマ ケイコ","-50000","住信SBIネット銀行","その他","恵子の振込み","恵子さんへの振込み","0","Thr7Ok-Da4MJ1bxflNW90WSEO7qiUyVpChcFKyiEIsk"
+"1","2026/01/26","普通 円 貯金用口座","-30000","住信SBIネット銀行","その他","天引き貯金","天引き貯金","0","VrdTvrHd5LHyer4HTeMYmo_mQV48a-bk4a2rAqw-lr0"
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+"1","2026/01/24","【指定第2類医薬品】 禁煙補助薬 ニコチネル ミント 90個 販売: Amazon.co.jp","-3944","Amazon.co.jp","日用品","タバコ","ニコチンパッチ","0","zHQVHsfURwy6oCN9hgFuJfJCeGq4KDOWxoOrDklcjFw"
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MoneyForwardエクスポート/収入・支出詳細_2026-02-25_2026-03-24.csv

@@ -0,0 +1,123 @@
+"計算対象","日付","内容","金額（円）","保有金融機関","大項目","中項目","メモ","振替","ID"
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+"0","2026/03/23","住信SBIネット銀行 イチゴ支店 普通預金 3803507 ナカシマ ユウジ(依頼人名:ナカシマ ユウジ 振込予定日:2026年03月23日 管理番号:20260323-04017908)","-250000","楽天銀行","未分類","未分類","","1","kyiEpelo-tTiByYzD56TaYVq5AwbMtKA4ZabV-N4iP0"
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+"1","2026/03/10","UQ mobileご利用料金","-2313","三井住友カード (VpassID)","通信費","携帯電話","UQmobile","0","hwB52C5bk7upIRJb01iLreoxBWX1evb57JfdLipq6KY"
+"0","2026/03/10","小田急電鉄 座間駅 オートチャージ(モバイル)","-3000","VIEW CARD","現金・カード","電子マネー","","1","hlf-_s_Ey8FHd_eMR1VYD6y93apm1ptiCBUrL3SCa0M"
+"1","2026/03/10","振込2 ヤフ-ケツサイ","14838","三菱UFJ銀行","収入","物品売却","ヤフオクの売り上げ","0","rFV45WBhvDyo2Y8dVMTDr2HhqNE_3KOURUcBrPJEXqM"
+"1","2026/03/09","AMAZON.CO.JP","-2753","三井住友カード (VpassID)","日用品","タバコ","","0","BA2Zr752V4__diSS7F3XqW8bUyvpwkbyCZS6mWxeE1s"
+"1","2026/03/09","ソフトバンク(B)","-3413","三井住友カード (VpassID)","通信費","インターネット","ソフトバンク光","0","UXFkIOsqlX__YOYx9RbUTBok0StitBPOiCghsguduHU"
+"1","2026/03/08","MEGAドン・キホーテUNY座間店*","-341","三井住友カード (VpassID)","食費","食料品","パンとか","0","LiWsmbSdN_1bgaru8FWGuQXUbk3hoxB-1niClkRe4G8"
+"1","2026/03/08","サイゼリヤ/NFC","-1100","三井住友カード (VpassID)","食費","外食","サイゼリヤ","0","ycBqix7XiqdgPqNipTJh2QRG5MQgGopgmln7r-qe7Ds"
+"1","2026/03/08","PE 大和税務署","-351800","楽天銀行","税・社会保障","その他税・社会保障","贈与税","0","F-LiiVmyoBe2Mq8-zIx40Nh3rMABVIXqiVeYQh6-f7M"
+"1","2026/03/07","イオンモール座間","-330","三井住友カード (VpassID)","日用品","日用品","のど飴","0","4PF4u-jQ9AYdPf3-607cEyTx5xQuyMcnEK_-FF4m0J0"
+"1","2026/03/07","MEGAドン・キホーテUNY座間店*","-1648","三井住友カード (VpassID)","食費","食料品","パンとか","0","-OBNZR1taqe1MNOW-DdMWSLj2HewGbLgt7ClBc2pzgo"
+"1","2026/03/07","イオンリテール","-360","三井住友カード (VpassID)","食費","カフェ","カフェ","0","320_V4XVu7EKX37zuQcJsGxq54xpUPLr-7ZC99tgM84"
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+"0","2026/03/04","入 小 新宿 出 座間","-472","モバイルSuica","交通費","通勤電車","通勤電車","0","tUrmFDV_f8Dip1GKE4Tx88rDTvgiS3tthvsp80Sp5Ck"
+"1","2026/03/04","AMAZON.CO.JP","-3809","三井住友カード (VpassID)","日用品","タバコ","","0","z8Y79oNruWpEVgxPcZfbcXdHgLpYPp_efZ63tcRsUIE"
+"0","2026/03/04","口座振替 ビューカード","-15000","住信SBIネット銀行","現金・カード","カード引き落とし","","1","BLd3cDETvpesXppzzrP9TwYyE14mS1MFaUl017yZWFg"
+"1","2026/03/04","振込2 ヤフ-ケツサイ","2750","三菱UFJ銀行","収入","物品売却","オーディオミキサー売った","0","xsf_REneIwYhudNu_1bvwhbz1YKqUnac2F2yMLt4oaQ"
+"0","2026/03/03","オート 小 新宿","3000","モバイルSuica","未分類","未分類","","1","UMRUar6lJato_VMYVtYhTrAI1QWqNp5PZAHBZcvLKLc"
+"0","2026/03/03","入 座間 出 小 新宿","-472","モバイルSuica","交通費","通勤電車","通勤電車","0","QtSplWaZkg7BtGljovFRXsYwsY9T40YfoTawKsuVYxU"
+"0","2026/03/03","入 小 新宿 出 座間","-472","モバイルSuica","交通費","通勤電車","通勤電車","0","AzrVmghzCfeIiTPAG9BKfhCHd1NTnTF70Ju1IY9jCrc"
+"1","2026/03/03","Amazonプライム会費","-5900","三井住友カード (VpassID)","趣味・娯楽","サブスク","アマゾンプライム","0","CmgmZqBUzOATjkAptP5g0Yvuk_7ZtlaVdd2OVFa4gkc"
+"1","2026/03/03","京王モ-ル アネックス/NFC","-280","三井住友カード (VpassID)","食費","カフェ","ドトール","0","pejbVnBWKvf-E0kLUsh4YBItUDmIogUGs_5JZPKhqhs"
+"0","2026/03/03","小田急電鉄 新宿駅 オートチャージ(モバイル)","-3000","VIEW CARD","現金・カード","電子マネー","","1","8TtpmVlN_BKa5p3pJmfTgZCpVsemLnV2of-iIt6sP2c"
+"1","2026/03/03","京王モ-ル/NFC","-537","三井住友カード (VpassID)","日用品","日用品","ガム","0","-PTYUkQ671IWyTuiEVnl_HhDH_swfT5uBKe0etXFMgc"
+"1","2026/03/03","振込2 ヤフ-ケツサイ","5000","三菱UFJ銀行","収入","物品売却","ドラレコ売った","0","Fr_-vriPODRtB85RU5VaisTZqHC7KUKL0DnJMeDRgRo"
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+"1","2026/03/02","クリエイトエスデイ―","-2151","三井住友カード (VpassID)","健康・医療","ボディケア","クレアチン","0","0zkV5aAwQ5hHVgI0ItAAu0y6niS9MuyawxuT4YV972g"
+"1","2026/03/02","CLAUDE.AI SUBSCRIPTI","-3188","三井住友カード (VpassID)","趣味・娯楽","サブスク","Claude","0","PkC3v1DMTC3fEFqFbLupdrfRN3zvXX_d5jOEXncI2X4"
+"1","2026/03/02","配送料・手数料","-200","Amazon.co.jp","その他","雑費","Amazon急ぎ配達","0","DW4AMeYbBvfkFu3VDGTElqMwZy6RThpQODaC3SzcN88"
+"1","2026/03/02","クレアチン モノハイドレート 1000000mg Wout ワウト 1000g 200食分 GMP認証 ウルトラ ピュア パウダー 99.9% 無添加 販売: FeelLab (フィールラボ) 適格請求書登録番号 T3180003018432","-2380","Amazon.co.jp","健康・医療","ボディケア","クレアチン","0","20xcj0HfWX7Ky2IQufOyn65p4fBz5tfkK9sAgDjK7T4"
+"1","2026/03/01","MEGAドン・キホーテUNY座間店*","-665","三井住友カード (VpassID)","食費","お菓子","ガム","0","Ve4nO7G63Rj8EJVWIURR6JHfFmf4RQz_oLlKEq8q9SU"
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+"1","2026/02/28","インターネットイニシアティブ","-1050","三井住友カード (VpassID)","通信費","インターネット","iijmio","0","LlLk00gRedgMQqiHhbvfSZVRRu92dMfKk607lLXIXnM"
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+"1","2026/02/28","キャッシュバック(ポイント交換)","1502","三井住友カード (VpassID)","収入","その他入金","ポイント充当","0","EFjCrMA9oDhckokuB3AwEds-PgmBINy2ltVaFjrxpy8"
+"1","2026/02/28","ゴーゴーカレー川崎モアーズスタジアム","-1180","三井住友カード (VpassID)","食費","外食","ゴーゴーカレー","0","vSWCYbBCWSGUCXq_FKnPwmbEL6q9bKo_LMeIfeYV0p8"
+"1","2026/02/28","サンワ ラゾ―ナカワサキテン","-276","三井住友カード (VpassID)","食費","お菓子","羊羹","0","wsfE5_AyyrTnSsMF6HYRrorj_1ZfbOD2TzsOsiWE9eY"
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+"0","2026/02/27","入 新宿 出 大宮","-483","モバイルSuica","交通費","通勤電車","通勤電車","0","RxrGXkEx7Cen1DpGFU9SppImhiCs0VGcl9hMM7KVEAA"
+"0","2026/02/27","入 東武大宮 出 豊春","-261","モバイルSuica","交通費","通勤電車","通勤電車","0","nWTXqa72YCy4ZCAWa9RpvE0PyPBbq8oGGCc2NnwiKqk"
+"0","2026/02/27","入 豊春 出 東武大宮","-261","モバイルSuica","交通費","通勤電車","通勤電車","0","ZXmLVe8FzBvXmnbCjln760aiSNnlou1QTWYKXxcK7K4"
+"0","2026/02/27","入 大宮 出 新宿","-483","モバイルSuica","交通費","通勤電車","通勤電車","0","OISnXoYQ04gHGmk3T42O-jzlMP4mIG76ork58A00sgk"
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+"1","2026/02/27","振込*ユ)スワコウサン","-68000","住信SBIネット銀行","住宅","家賃・地代","家賃","0","jXlGz4537jPHIu3TWFC0haYh-XMddNhkFVvc5kPXswo"
+"1","2026/02/27","SMBC(スミシンSBIネツ","-260000","楽天銀行","その他","自分の銀行へ移動","月末資金移動","0","7zq7tTseJM7jlAqBjObvGGz4_EW5B7uZZ-k_4ezkH_c"
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+"1","2026/02/27","カ)ブル-スト-ンリンクアンドサ-クル","542588","楽天銀行","収入","給与","ボーナス","0","it3TfQeYTZTBRn7Ks_dJlXIliwz45QASdt6A4EOpvBo"
+"1","2026/02/26","日新火災保険料(A)","-5000","三井住友カード (VpassID)","住宅","地震・火災保険","火災保険","0","o7iFvqBM1AMSbdLF1KHvTHiHAYT5wqGrxnlUxs6FP3E"
+"1","2026/02/26","振込*ナカシマ ケイコ","-50000","住信SBIネット銀行","その他","恵子の振込み","恵子さんの振り込み","0","cpUMwAEmZXhX2SXRwck-DfI69VvzhqedXI7thvaGJPQ"
+"1","2026/02/26","普通 円 貯金用口座","-30000","住信SBIネット銀行","その他","天引き貯金","天引き貯金","0","zTcQHDJLKeyZjfw_J6L8IejwOm3us8CUlBDuK5m0g0Q"
+"0","2026/02/26","口座振替 ミツイスミトモカード","-132096","住信SBIネット銀行","現金・カード","カード引き落とし","","1","-XbWI4qyXlg0q1VwoDiQfD_YSRzTx2KWZp1SxuVJRS8"
+"0","2026/02/26","ミツイスミトモカ-ド (カ","-106680","三井住友銀行(Olive)","現金・カード","カード引き落とし","","1","Ut6QWHF9bZ3tqKAcO8BinjC3fEjJX1DMRtDjxmr47Tc"
+"0","2026/02/25","入 座間 出 小 新宿","-472","モバイルSuica","交通費","通勤電車","通勤電車","0","AwJqizS_gtG592HBUNiiGoyQU6xNOQPNLZly64dknss"
+"0","2026/02/25","入 小 新宿 出 座間","-472","モバイルSuica","交通費","通勤電車","通勤電車","0","NcIcGTgtAkiU-Jx_IforJyb65Dw4gwrPwoseWVEJZoI"
+"1","2026/02/25","京王モ-ル アネックス/NFC","-280","三井住友カード (VpassID)","食費","カフェ","ドトール","0","yde4sobxVJBz6itXIBLI9JDHvGg-7DFGzk3z4Hn0GMQ"
+"1","2026/02/25","株式会社エネライフ","-6529","三井住友カード (VpassID)","水道・光熱費","ガス・灯油代","ガス代","0","5xi2jSIMU_AegMdDtgB6luxNfTtFxHbCtL2JcU5Yz4Q"
+"1","2026/02/25","給与 カ)ブル-スト-ンリンクアンドサ-クル","308904","楽天銀行","収入","給与","給料","0","b-WrLkHnkvCeraJAGwsT7f9yqJBAi5yWZVdbvPZebIo"

MoneyForwardエクスポート/収入・支出詳細_2026-03-25_2026-04-23.csv

@@ -0,0 +1,7 @@
+"計算対象","日付","内容","金額（円）","保有金融機関","大項目","中項目","メモ","振替","ID"
+"1","2026/03/26","振込*ナカシマ ケイコ","-50000","住信SBIネット銀行","その他","恵子の振込み","","0","dsBS_J-Jd3ON9DSiWa651NhaPkXLaVJ-alHM4aVu7zM"
+"0","2026/03/26","ミツイスミトモカ-ド (カ","-103251","三井住友銀行(Olive)","現金・カード","カード引き落とし","","1","LMNZAzcoshROC4fGgW5eHxAk8w075UiC_UIVk_lOpJI"
+"1","2026/03/26","普通 円 貯金用口座","-30000","住信SBIネット銀行","その他","天引き貯金","","0","JmBcff8FCu_VzQnyG2_jm2om_dpcE9Hw4LvyJ807ax8"
+"0","2026/03/26","口座振替 ミツイスミトモカード","-376947","住信SBIネット銀行","現金・カード","カード引き落とし","","1","QoXGwc-bOs681N6muH3iUwy2F8cNSzHbCMjI6GtR-2c"
+"1","2026/03/25","株式会社エネライフ","-6424","三井住友カード (VpassID)","水道・光熱費","ガス・灯油代","","0","mkv3RRTM1WyEtXAl-pdYzm4B1-2kD3RI_BAHQttFiKs"
+"1","2026/03/25","給与 カ)ブル-スト-ンリンクアンドサ-クル","310511","楽天銀行","収入","給与","","0","vj7Lrfxd655LT5kOD089T8IpMt1sv3wkPTqdfEXtTeQ"

extract_categories.js

@@ -0,0 +1,87 @@
+const fs = require('fs');
+const path = require('path');
+
+// For Node.js environments that support TextDecoder
+// Using iconv-lite or manual Shift-JIS decoding
+const sjis = require('encoding');
+
+const csvDir = './MoneyForwardエクスポート';
+
+const files = fs.readdirSync(csvDir).filter(f => f.endsWith('.csv'));
+
+const categories = new Map(); // key: "大項目|中項目", value: {institutions: Set, hasNonTransfer: boolean}
+const institutions = new Set();
+
+files.forEach(file => {
+  const filePath = path.join(csvDir, file);
+  const buffer = fs.readFileSync(filePath);
+  
+  // Try to decode from Shift-JIS
+  let content;
+  try {
+    // Using Node.js built-in Buffer (assumes UTF-8, may fail)
+    content = buffer.toString('utf8');
+  } catch (e) {
+    console.error(`Could not decode file: ${file}`);
+    return;
+  }
+  
+  const lines = content.split('\n');
+  
+  // Parse header
+  const headerLine = lines[0];
+  const headers = headerLine.split(',');
+  
+  const indices = {
+    大項目: headers.indexOf('大項目'),
+    中項目: headers.indexOf('中項目'),
+    保有金融機関: headers.indexOf('保有金融機関'),
+    振替: headers.indexOf('振替')
+  };
+  
+  console.log(`File: ${file}`);
+  console.log(`Headers found:`, indices);
+  
+  // Parse data rows
+  for (let i = 1; i < lines.length; i++) {
+    const line = lines[i].trim();
+    if (!line) continue;
+    
+    const fields = line.split(',');
+    if (fields.length < Math.max(...Object.values(indices)) + 1) continue;
+    
+    const category = fields[indices.大項目];
+    const subCategory = fields[indices.中項目];
+    const institution = fields[indices.保有金融機関];
+    const transfer = fields[indices.振替];
+    
+    if (!category || !subCategory) continue;
+    
+    const key = `${category}|${subCategory}`;
+    
+    if (!categories.has(key)) {
+      categories.set(key, { institutions: new Set(), hasNonTransfer: false });
+    }
+    
+    categories.get(key).institutions.add(institution);
+    if (transfer === '0') {
+      categories.get(key).hasNonTransfer = true;
+    }
+    
+    institutions.add(institution);
+  }
+});
+
+console.log('\n=== UNIQUE CATEGORIES ===\n');
+console.log('大項目 | 中項目 | Institutions | Has Non-Transfer');
+console.log('-'.repeat(80));
+
+const sortedCategories = Array.from(categories.entries()).sort();
+sortedCategories.forEach(([key, data]) => {
+  const [大項目, 中項目] = key.split('|');
+  const instList = Array.from(data.institutions).join('; ');
+  console.log(`${大項目} | ${中項目} | ${instList} | ${data.hasNonTransfer ? 'Yes' : 'No'}`);
+});
+
+console.log('\n=== INSTITUTIONS ===\n');
+Array.from(institutions).sort().forEach(inst => console.log(inst));

index.html

@@ -0,0 +1,13 @@
+<!doctype html>
+<html lang="ja">
+  <head>
+    <meta charset="UTF-8" />
+    <link rel="icon" type="image/svg+xml" href="/vite.svg" />
+    <meta name="viewport" content="width=device-width, initial-scale=1.0" />
+    <title>家計簿 - 複式簿記</title>
+  </head>
+  <body>
+    <div id="root"></div>
+    <script type="module" src="/src/main.tsx"></script>
+  </body>
+</html>

package.json

@@ -0,0 +1,29 @@
+{
+  "name": "household-bookkeeping",
+  "version": "1.0.0",
+  "private": true,
+  "scripts": {
+    "dev": "vite",
+    "build": "tsc && vite build",
+    "preview": "vite preview"
+  },
+  "dependencies": {
+    "date-fns": "^3.3.1",
+    "papaparse": "^5.4.1",
+    "react": "^18.2.0",
+    "react-dom": "^18.2.0",
+    "recharts": "^2.10.3",
+    "zustand": "^4.5.0"
+  },
+  "devDependencies": {
+    "@types/papaparse": "^5.3.14",
+    "@types/react": "^18.2.0",
+    "@types/react-dom": "^18.2.0",
+    "@vitejs/plugin-react": "^4.2.1",
+    "autoprefixer": "^10.4.17",
+    "postcss": "^8.4.35",
+    "tailwindcss": "^3.4.1",
+    "typescript": "^5.3.3",
+    "vite": "^5.1.4"
+  }
+}

postcss.config.js

@@ -0,0 +1,6 @@
+export default {
+  plugins: {
+    tailwindcss: {},
+    autoprefixer: {},
+  },
+}

src/App.tsx

@@ -0,0 +1,29 @@
+import { useStore } from './store';
+import Layout from './components/Layout';
+import Dashboard from './components/Dashboard';
+import ImportPage from './components/ImportPage';
+import JournalPage from './components/JournalPage';
+import LedgerPage from './components/LedgerPage';
+import BalanceSheetPage from './components/BalanceSheetPage';
+import SettingsPage from './components/SettingsPage';
+
+export default function App() {
+  const { currentPage } = useStore();
+
+  const renderPage = () => {
+    switch (currentPage) {
+      case 'dashboard':    return <Dashboard />;
+      case 'import':       return <ImportPage />;
+      case 'journal':      return <JournalPage />;
+      case 'ledger':       return <LedgerPage />;
+      case 'balancesheet': return <BalanceSheetPage />;
+      case 'settings':     return <SettingsPage />;
+    }
+  };
+
+  return (
+    <Layout>
+      {renderPage()}
+    </Layout>
+  );
+}

src/components/BalanceSheetPage.tsx

@@ -0,0 +1,409 @@
+import { useState, useMemo } from 'react';
+import { useStore } from '../store';
+import { buildBalanceSheet, getAvailableMonths, formatAmount, filterByMonth, calcPL } from '../utils/bookkeeping';
+
+type Tab = 'bs' | 'pl';
+
+export default function BalanceSheetPage() {
+  const {
+    transactions, accounts, openingBalances, upsertOpeningBalance,
+    selectedMonth: targetMonth, setSelectedMonth: setTargetMonth,
+    navigateTo, setSelectedLedgerAccountId,
+    balancesheetTab: tab, setBalancesheetTab: setTab,
+  } = useStore();
+
+  const availableMonths = useMemo(() => getAvailableMonths(transactions), [transactions]);
+  const [showOpeningEditor, setShowOpeningEditor] = useState(false);
+  const [obInput, setObInput] = useState<Record<string, string>>({});
+
+  // 対象月末日（BS用）
+  const targetDate = useMemo(() => {
+    if (!targetMonth) return undefined;
+    const [y, m] = targetMonth.split('-').map(Number);
+    const lastDay = new Date(y, m, 0).getDate();
+    return `${targetMonth}-${String(lastDay).padStart(2, '0')}`;
+  }, [targetMonth]);
+
+  const bs = useMemo(
+    () => buildBalanceSheet(accounts, transactions, openingBalances, targetDate),
+    [accounts, transactions, openingBalances, targetDate]
+  );
+
+  // P&L: 対象月 or 全期間
+  const plTransactions = useMemo(() => {
+    if (!targetMonth) return transactions;
+    const [y, m] = targetMonth.split('-').map(Number);
+    return filterByMonth(transactions, y, m);
+  }, [transactions, targetMonth]);
+
+  const pl = useMemo(() => calcPL(accounts, plTransactions), [accounts, plTransactions]);
+
+  const handleSaveOpeningBalances = () => {
+    for (const [accountId, raw] of Object.entries(obInput)) {
+      const amount = parseInt(raw.replace(/,/g, ''), 10);
+      if (!isNaN(amount)) upsertOpeningBalance({ accountId, amount });
+    }
+    setShowOpeningEditor(false);
+    setObInput({});
+  };
+
+  const assetAccounts = accounts.filter(a => a.type === 'asset');
+
+  // P&L用: 収益・費用の勘定科目リスト（残高ありのみ）
+  const incomeItems = accounts
+    .filter(a => a.type === 'income')
+    .map(a => ({ account: a, amount: pl.byAccount.get(a.id) ?? 0 }))
+    .filter(d => d.amount !== 0)
+    .sort((a, b) => b.amount - a.amount);
+
+  const expenseItems = accounts
+    .filter(a => a.type === 'expense')
+    .map(a => ({ account: a, amount: pl.byAccount.get(a.id) ?? 0 }))
+    .filter(d => d.amount !== 0)
+    .sort((a, b) => b.amount - a.amount);
+
+  const periodLabel = targetMonth
+    ? `${targetMonth.replace('-', '年')}月`
+    : '全期間';
+
+  return (
+    <div className="p-6 space-y-6">
+      {/* ヘッダー */}
+      <div className="flex items-center justify-between">
+        <h2 className="text-xl font-bold text-slate-100">財務諸表</h2>
+        <div className="flex gap-2">
+          {tab === 'bs' && (
+            <button
+              onClick={() => setShowOpeningEditor(!showOpeningEditor)}
+              className="px-3 py-1.5 text-sm border border-slate-600 text-slate-300 rounded-md hover:bg-slate-700"
+            >
+              期首残高を設定
+            </button>
+          )}
+          <select
+            value={targetMonth}
+            onChange={e => setTargetMonth(e.target.value)}
+            className="border rounded-md px-3 py-1.5 text-sm"
+          >
+            <option value="">全期間</option>
+            {availableMonths.map(m => (
+              <option key={m} value={m}>{m.replace('-', '年')}月</option>
+            ))}
+          </select>
+        </div>
+      </div>
+
+      {/* タブ */}
+      <div className="flex gap-1 border-b border-slate-700">
+        {([['bs', '貸借対照表（B/S）'], ['pl', '損益計算書（P/L）']] as [Tab, string][]).map(([t, label]) => (
+          <button
+            key={t}
+            onClick={() => setTab(t)}
+            className={`px-5 py-2 text-sm font-medium border-b-2 transition-colors ${
+              tab === t
+                ? 'border-indigo-500 text-indigo-400'
+                : 'border-transparent text-slate-500 hover:text-slate-300'
+            }`}
+          >
+            {label}
+          </button>
+        ))}
+      </div>
+
+      {/* 期首残高編集 */}
+      {showOpeningEditor && tab === 'bs' && (
+        <div className="card border-amber-700 bg-amber-900/20">
+          <h3 className="text-sm font-semibold text-amber-300 mb-3">
+            期首残高の設定（インポートCSVの開始前の残高）
+          </h3>
+          <div className="grid grid-cols-3 gap-3">
+            {assetAccounts.map(acc => {
+              const current = openingBalances.find(b => b.accountId === acc.id)?.amount ?? 0;
+              return (
+                <div key={acc.id} className="flex items-center gap-2">
+                  <label className="text-xs text-slate-400 w-28 shrink-0">{acc.name}</label>
+                  <input
+                    type="number"
+                    defaultValue={current}
+                    onChange={e => setObInput(prev => ({ ...prev, [acc.id]: e.target.value }))}
+                    className="border rounded px-2 py-1 text-sm w-32"
+                    placeholder="0"
+                  />
+                </div>
+              );
+            })}
+          </div>
+          <div className="mt-3 flex gap-2">
+            <button
+              onClick={handleSaveOpeningBalances}
+              className="px-4 py-1.5 bg-indigo-600 text-white text-sm rounded-md hover:bg-indigo-700"
+            >
+              保存
+            </button>
+            <button
+              onClick={() => setShowOpeningEditor(false)}
+              className="px-4 py-1.5 border border-slate-600 text-slate-300 text-sm rounded-md hover:bg-slate-700"
+            >
+              キャンセル
+            </button>
+          </div>
+        </div>
+      )}
+
+      {/* ===== 貸借対照表 ===== */}
+      {tab === 'bs' && (
+        <>
+          {/* 期首残高未設定の警告 */}
+          {openingBalances.length === 0 && transactions.length > 0 && (
+            <p className="text-xs text-slate-500">
+              ※ 期首残高未設定のため資産残高が不正確な場合があります。
+              <button onClick={() => setShowOpeningEditor(true)} className="ml-1 underline hover:text-slate-400">設定する</button>
+            </p>
+          )}
+
+          <div className="grid grid-cols-2 gap-6">
+            {/* 左: 資産 */}
+            <div className="card">
+              <h3 className="text-sm font-bold text-slate-400 border-b border-slate-700 pb-2 mb-3">
+                資産の部
+              </h3>
+              <table className="w-full">
+                <tbody>
+                  {bs.assets.map(({ account, balance }) => (
+                    <tr key={account.id} className="border-b border-slate-700/50">
+                      <td className="py-1.5 text-sm text-slate-300">{account.name}</td>
+                      <td className="py-1.5 text-sm font-medium text-right text-slate-200">
+                        {formatAmount(balance)}
+                      </td>
+                    </tr>
+                  ))}
+                </tbody>
+                <tfoot>
+                  <tr className="border-t-2 border-slate-600">
+                    <td className="pt-2 text-sm font-bold text-slate-200">資産合計</td>
+                    <td className="pt-2 text-sm font-bold text-right text-indigo-400">
+                      {formatAmount(bs.totalAssets)}
+                    </td>
+                  </tr>
+                </tfoot>
+              </table>
+            </div>
+
+            {/* 右: 負債 + 純資産 */}
+            <div className="space-y-4">
+              <div className="card">
+                <h3 className="text-sm font-bold text-slate-400 border-b border-slate-700 pb-2 mb-3">
+                  負債の部
+                </h3>
+                <table className="w-full">
+                  <tbody>
+                    {bs.liabilities.length === 0 ? (
+                      <tr><td colSpan={2} className="text-sm text-slate-500 py-2">負債なし</td></tr>
+                    ) : (
+                      bs.liabilities.map(({ account, balance }) => (
+                        <tr key={account.id} className="border-b border-slate-700/50">
+                          <td className="py-1.5 text-sm text-slate-300">{account.name}</td>
+                          <td className="py-1.5 text-sm font-medium text-right text-slate-200">
+                            {formatAmount(balance)}
+                          </td>
+                        </tr>
+                      ))
+                    )}
+                  </tbody>
+                  <tfoot>
+                    <tr className="border-t-2 border-slate-600">
+                      <td className="pt-2 text-sm font-bold text-slate-200">負債合計</td>
+                      <td className="pt-2 text-sm font-bold text-right text-rose-400">
+                        {formatAmount(bs.totalLiabilities)}
+                      </td>
+                    </tr>
+                  </tfoot>
+                </table>
+              </div>
+
+              <div className="card">
+                <h3 className="text-sm font-bold text-slate-400 border-b border-slate-700 pb-2 mb-3">
+                  純資産の部
+                </h3>
+                <table className="w-full">
+                  <tbody>
+                    {bs.equity.map(({ account, balance }) => (
+                      <tr key={account.id} className="border-b border-slate-700/50">
+                        <td className="py-1.5 text-sm text-slate-300">{account.name}</td>
+                        <td className={`py-1.5 text-sm font-medium text-right ${balance >= 0 ? 'text-emerald-400' : 'text-rose-400'}`}>
+                          {formatAmount(balance, true)}
+                        </td>
+                      </tr>
+                    ))}
+                  </tbody>
+                  <tfoot>
+                    <tr className="border-t-2 border-slate-600">
+                      <td className="pt-2 text-sm font-bold text-slate-200">純資産合計</td>
+                      <td className={`pt-2 text-sm font-bold text-right ${bs.totalEquity >= 0 ? 'text-emerald-400' : 'text-rose-400'}`}>
+                        {formatAmount(bs.totalEquity, true)}
+                      </td>
+                    </tr>
+                  </tfoot>
+                </table>
+              </div>
+
+              <div className="card bg-slate-700/50">
+                <div className="flex justify-between text-sm">
+                  <span className="font-bold text-slate-300">負債 + 純資産 合計</span>
+                  <span className="font-bold text-slate-100">
+                    {formatAmount(bs.totalLiabilities + bs.totalEquity)}
+                  </span>
+                </div>
+                {Math.abs(bs.totalAssets - (bs.totalLiabilities + bs.totalEquity)) < 1 ? (
+                  <p className="text-xs text-emerald-400 mt-1">✅ 貸借一致</p>
+                ) : (
+                  <p className="text-xs text-amber-400 mt-1">
+                    ⚠️ 差額: {formatAmount(bs.totalAssets - bs.totalLiabilities - bs.totalEquity)}
+                    （期首残高を設定すると一致します）
+                  </p>
+                )}
+              </div>
+            </div>
+          </div>
+
+          {/* 純資産サマリ */}
+          <div className="card border-2 border-indigo-700 bg-indigo-950/40">
+            <div className="flex justify-between items-center">
+              <div>
+                <p className="text-sm font-semibold text-indigo-300">純資産（資産 − 負債）</p>
+                <p className="text-xs text-indigo-500 mt-0.5">
+                  {targetMonth ? `${periodLabel}末時点` : '現時点'}
+                </p>
+              </div>
+              <p className={`text-3xl font-bold ${bs.netWorth >= 0 ? 'text-indigo-300' : 'text-rose-400'}`}>
+                {formatAmount(bs.netWorth)}
+              </p>
+            </div>
+          </div>
+        </>
+      )}
+
+      {/* ===== 損益計算書 ===== */}
+      {tab === 'pl' && (
+        <>
+          <p className="text-sm text-slate-400">対象期間: <strong className="text-slate-200">{periodLabel}</strong></p>
+
+          <div className="grid grid-cols-2 gap-6">
+            {/* 費用の部 */}
+            <div className="card">
+              <h3 className="text-sm font-bold text-rose-400 border-b border-rose-900 pb-2 mb-3">
+                費用の部
+              </h3>
+              {expenseItems.length === 0 ? (
+                <p className="text-sm text-slate-500">費用なし</p>
+              ) : (
+                <table className="w-full">
+                  <tbody>
+                    {expenseItems.map(({ account, amount }) => {
+                      const pct = pl.expenseTotal > 0 ? (amount / pl.expenseTotal * 100) : 0;
+                      return (
+                        <tr
+                          key={account.id}
+                          className="border-b border-slate-700/50 hover:bg-slate-700/50 cursor-pointer"
+                          onClick={() => { setSelectedLedgerAccountId(account.id); navigateTo('ledger'); }}
+                        >
+                          <td className="py-1.5 text-sm text-slate-300 hover:text-indigo-300">{account.name}</td>
+                          <td className="py-1.5 text-sm text-right">
+                            <span className="font-medium text-rose-400">{formatAmount(amount)}</span>
+                            <span className="text-xs text-slate-500 ml-2">{pct.toFixed(1)}%</span>
+                          </td>
+                        </tr>
+                      );
+                    })}
+                  </tbody>
+                  <tfoot>
+                    <tr className="border-t-2 border-rose-900">
+                      <td className="pt-2 text-sm font-bold text-slate-200">費用合計</td>
+                      <td className="pt-2 text-sm font-bold text-right text-rose-400">
+                        {formatAmount(pl.expenseTotal)}
+                      </td>
+                    </tr>
+                  </tfoot>
+                </table>
+              )}
+            </div>
+
+            {/* 収益の部 */}
+            <div className="card">
+              <h3 className="text-sm font-bold text-emerald-400 border-b border-emerald-900 pb-2 mb-3">
+                収益の部
+              </h3>
+              {incomeItems.length === 0 ? (
+                <p className="text-sm text-slate-500">収益なし</p>
+              ) : (
+                <table className="w-full">
+                  <tbody>
+                    {incomeItems.map(({ account, amount }) => (
+                      <tr
+                        key={account.id}
+                        className="border-b border-slate-700/50 hover:bg-slate-700/50 cursor-pointer"
+                        onClick={() => { setSelectedLedgerAccountId(account.id); navigateTo('ledger'); }}
+                      >
+                        <td className="py-1.5 text-sm text-slate-300 hover:text-indigo-300">{account.name}</td>
+                        <td className="py-1.5 text-sm font-medium text-right text-emerald-400">
+                          {formatAmount(amount)}
+                        </td>
+                      </tr>
+                    ))}
+                  </tbody>
+                  <tfoot>
+                    <tr className="border-t-2 border-emerald-900">
+                      <td className="pt-2 text-sm font-bold text-slate-200">収益合計</td>
+                      <td className="pt-2 text-sm font-bold text-right text-emerald-400">
+                        {formatAmount(pl.incomeTotal)}
+                      </td>
+                    </tr>
+                  </tfoot>
+                </table>
+              )}
+            </div>
+          </div>
+
+          {/* 当期純損益 */}
+          <div className={`card border-2 ${pl.netIncome >= 0 ? 'border-emerald-800 bg-emerald-950/40' : 'border-rose-800 bg-rose-950/40'}`}>
+            <div className="flex justify-between items-center">
+              <div>
+                <p className={`text-sm font-semibold ${pl.netIncome >= 0 ? 'text-emerald-400' : 'text-rose-400'}`}>
+                  当期純{pl.netIncome >= 0 ? '利益' : '損失'}
+                  <span className="text-xs font-normal ml-2 opacity-70">収益合計 − 費用合計</span>
+                </p>
+                <p className={`text-xs mt-0.5 opacity-60 ${pl.netIncome >= 0 ? 'text-emerald-400' : 'text-rose-400'}`}>
+                  {periodLabel}
+                </p>
+              </div>
+              <p className={`text-3xl font-bold ${pl.netIncome >= 0 ? 'text-emerald-400' : 'text-rose-400'}`}>
+                {formatAmount(pl.netIncome, true)}
+              </p>
+            </div>
+
+            {/* 収益・費用の比率バー */}
+            {(pl.incomeTotal + pl.expenseTotal) > 0 && (
+              <div className="mt-3">
+                <div className="flex h-3 rounded-full overflow-hidden">
+                  <div
+                    className="bg-emerald-500"
+                    style={{ width: `${(pl.incomeTotal / (pl.incomeTotal + pl.expenseTotal)) * 100}%` }}
+                  />
+                  <div className="bg-rose-500 flex-1" />
+                </div>
+                <div className="flex justify-between text-xs mt-1 opacity-70">
+                  <span className={pl.netIncome >= 0 ? 'text-emerald-400' : 'text-rose-400'}>
+                    収益 {formatAmount(pl.incomeTotal)}
+                  </span>
+                  <span className={pl.netIncome >= 0 ? 'text-emerald-400' : 'text-rose-400'}>
+                    費用 {formatAmount(pl.expenseTotal)}
+                  </span>
+                </div>
+              </div>
+            )}
+          </div>
+        </>
+      )}
+    </div>
+  );
+}

src/components/Dashboard.tsx

@@ -0,0 +1,330 @@
+import { useState, useMemo } from 'react';
+import {
+  BarChart, Bar, XAxis, YAxis, Tooltip, ResponsiveContainer, Cell, PieChart, Pie,
+} from 'recharts';
+import { useStore } from '../store';
+import { calcMonthlyPL, getAvailableMonths, formatAmount, filterByMonth } from '../utils/bookkeeping';
+
+const EXPENSE_COLORS = [
+  '#6366f1','#8b5cf6','#ec4899','#f43f5e','#f97316',
+  '#eab308','#84cc16','#22c55e','#14b8a6','#06b6d4',
+];
+
+const CHART_TOOLTIP_STYLE = {
+  backgroundColor: '#475569',
+  border: '1px solid #64748b',
+  color: '#f1f5f9',
+};
+
+export default function Dashboard() {
+  const { transactions, accounts, selectedMonth, setSelectedMonth, navigateTo, setSelectedLedgerAccountId, setBalancesheetTab } = useStore();
+
+  const availableMonths = useMemo(() => getAvailableMonths(transactions), [transactions]);
+  const [drillAccountId, setDrillAccountId] = useState<string | null>(null);
+
+  // 初回: selectedMonthが未設定なら最新月をセット
+  const effectiveMonth = selectedMonth || availableMonths[0] || '';
+
+  const [year, month] = effectiveMonth
+    ? [parseInt(effectiveMonth.split('-')[0]), parseInt(effectiveMonth.split('-')[1])]
+    : [new Date().getFullYear(), new Date().getMonth() + 1];
+
+  const pl = useMemo(
+    () => calcMonthlyPL(accounts, transactions, year, month),
+    [accounts, transactions, year, month]
+  );
+
+  // 費用の内訳（円グラフ用）- accountIdも保持
+  const expenseBreakdown = useMemo(() => {
+    return accounts
+      .filter(a => a.type === 'expense')
+      .map(a => ({ id: a.id, name: a.name, value: pl.byAccount.get(a.id) ?? 0 }))
+      .filter(d => d.value > 0)
+      .sort((a, b) => b.value - a.value)
+      .slice(0, 10);
+  }, [accounts, pl]);
+
+  // 月別収支の棒グラフデータ（直近6ヶ月）
+  const monthlyData = useMemo(() => {
+    const months = availableMonths.slice(0, 6).reverse();
+    const hasMultipleYears = new Set(months.map(m => m.split('-')[0])).size > 1;
+    return months.map((m, i) => {
+      const [y, mo] = m.split('-').map(Number);
+      const prevYear = i > 0 ? parseInt(months[i - 1].split('-')[0]) : null;
+      const showYear = hasMultipleYears && (i === 0 || y !== prevYear);
+      const { incomeTotal, expenseTotal } = calcMonthlyPL(accounts, transactions, y, mo);
+      return {
+        month: showYear ? `'${String(y).slice(2)}/${mo}月` : `${mo}月`,
+        収入: incomeTotal,
+        支出: expenseTotal,
+      };
+    });
+  }, [accounts, transactions, availableMonths]);
+
+
+  // ドリルダウン: 選択勘定のMFカテゴリ別内訳
+  const drillData = useMemo(() => {
+    if (!drillAccountId) return [];
+    const monthTxAll = filterByMonth(transactions, year, month);
+    const groups = new Map<string, { total: number; items: { date: string; description: string; amount: number }[] }>();
+
+    for (const tx of monthTxAll) {
+      const entry = tx.entries.find(e => e.accountId === drillAccountId && e.debit > 0);
+      if (!entry) continue;
+      const key = [tx.mfCategory, tx.mfSubCategory].filter(Boolean).join(' / ') || '（未分類）';
+      if (!groups.has(key)) groups.set(key, { total: 0, items: [] });
+      const g = groups.get(key)!;
+      g.total += entry.debit;
+      g.items.push({ date: tx.date, description: tx.description, amount: entry.debit });
+    }
+
+    return [...groups.entries()]
+      .map(([label, { total, items }]) => ({ label, total, items: items.sort((a, b) => b.amount - a.amount) }))
+      .sort((a, b) => b.total - a.total);
+  }, [drillAccountId, transactions, year, month]);
+
+  const drillAccount = accounts.find(a => a.id === drillAccountId);
+
+  if (transactions.length === 0) {
+    return (
+      <div className="flex flex-col items-center justify-center h-full text-slate-500">
+        <p className="text-5xl mb-4">📂</p>
+        <p className="text-lg font-medium text-slate-400">データがありません</p>
+        <p className="text-sm mt-1">「CSVインポート」からMoneyForwardのCSVを読み込んでください</p>
+      </div>
+    );
+  }
+
+  return (
+    <div className="p-6 space-y-6">
+      {/* ヘッダー */}
+      <div className="flex items-center justify-between">
+        <h2 className="text-xl font-bold text-slate-100">ダッシュボード</h2>
+        <select
+          value={effectiveMonth}
+          onChange={e => { setSelectedMonth(e.target.value); setDrillAccountId(null); }}
+          className="border rounded-md px-3 py-1.5 text-sm"
+        >
+          {availableMonths.map(m => (
+            <option key={m} value={m}>{m.replace('-', '年')}月</option>
+          ))}
+        </select>
+      </div>
+
+      {/* サマリカード */}
+      <div className="grid grid-cols-3 gap-4">
+        <div
+          className="card cursor-pointer hover:ring-1 hover:ring-indigo-500 transition-all"
+          onClick={() => { setBalancesheetTab('pl'); navigateTo('balancesheet'); }}
+          title="損益計算書で見る"
+        >
+          <p className="text-xs text-slate-400 mb-1">収入合計</p>
+          <p className="text-2xl font-bold amount-positive">{formatAmount(pl.incomeTotal)}</p>
+        </div>
+        <div
+          className="card cursor-pointer hover:ring-1 hover:ring-indigo-500 transition-all"
+          onClick={() => { setBalancesheetTab('pl'); navigateTo('balancesheet'); }}
+          title="損益計算書で見る"
+        >
+          <p className="text-xs text-slate-400 mb-1">支出合計</p>
+          <p className="text-2xl font-bold amount-negative">{formatAmount(pl.expenseTotal)}</p>
+        </div>
+        <div className="card">
+          <p className="text-xs text-slate-400 mb-1">収支（黒字/赤字）</p>
+          <p className={`text-2xl font-bold ${pl.netIncome >= 0 ? 'amount-positive' : 'amount-negative'}`}>
+            {formatAmount(pl.netIncome, true)}
+          </p>
+        </div>
+      </div>
+
+      {/* グラフ */}
+      <div className="grid grid-cols-2 gap-4">
+        {/* 月別収支棒グラフ */}
+        <div className="card">
+          <h3 className="text-sm font-semibold text-slate-400 mb-3">月別収支</h3>
+          <ResponsiveContainer width="100%" height={200}>
+            <BarChart data={monthlyData} margin={{ top: 0, right: 10, left: 10, bottom: 0 }}>
+              <XAxis dataKey="month" tick={{ fontSize: 12, fill: '#94a3b8' }} />
+              <YAxis tickFormatter={v => `${(v / 10000).toFixed(0)}万`} tick={{ fontSize: 11, fill: '#94a3b8' }} />
+              <Tooltip
+                formatter={(v: number) => formatAmount(v)}
+                contentStyle={CHART_TOOLTIP_STYLE}
+              />
+              <Bar dataKey="収入" fill="#22c55e" radius={[3,3,0,0]} />
+              <Bar dataKey="支出" fill="#f43f5e" radius={[3,3,0,0]} />
+            </BarChart>
+          </ResponsiveContainer>
+        </div>
+
+        {/* 費用内訳円グラフ */}
+        <div className="card">
+          <h3 className="text-sm font-semibold text-slate-400 mb-2">支出内訳</h3>
+          {expenseBreakdown.length > 0 ? (
+            <div className="flex gap-3">
+              {/* 円グラフ（視覚のみ） */}
+              <div className="shrink-0">
+                <ResponsiveContainer width={150} height={180}>
+                  <PieChart>
+                    <Pie
+                      data={expenseBreakdown}
+                      dataKey="value"
+                      nameKey="name"
+                      cx="50%"
+                      cy="50%"
+                      outerRadius={70}
+                      innerRadius={28}
+                      label={false}
+                      cursor="pointer"
+                      onClick={(data: { id: string }) => {
+                        setDrillAccountId(prev => prev === data.id ? null : data.id);
+                      }}
+                    >
+                      {expenseBreakdown.map((item, i) => (
+                        <Cell
+                          key={i}
+                          fill={EXPENSE_COLORS[i % EXPENSE_COLORS.length]}
+                          opacity={drillAccountId && drillAccountId !== item.id ? 0.35 : 1}
+                          stroke={drillAccountId === item.id ? '#a5b4fc' : '#1e293b'}
+                          strokeWidth={drillAccountId === item.id ? 2 : 1}
+                        />
+                      ))}
+                    </Pie>
+                    <Tooltip
+                      formatter={(v: number) => formatAmount(v)}
+                      contentStyle={CHART_TOOLTIP_STYLE}
+                    />
+                  </PieChart>
+                </ResponsiveContainer>
+              </div>
+
+              {/* クリッカブルな凡例リスト */}
+              <div className="flex-1 flex flex-col gap-1 overflow-y-auto" style={{ maxHeight: 180 }}>
+                {expenseBreakdown.map((item, i) => {
+                  const pct = pl.expenseTotal > 0 ? (item.value / pl.expenseTotal * 100) : 0;
+                  const isSelected = drillAccountId === item.id;
+                  return (
+                    <button
+                      key={item.id}
+                      onClick={() => setDrillAccountId(prev => prev === item.id ? null : item.id)}
+                      className={`flex items-center gap-2 text-left w-full px-2 py-1 rounded transition-colors ${
+                        isSelected ? 'bg-indigo-900/50 ring-1 ring-indigo-500' : 'hover:bg-slate-700'
+                      }`}
+                    >
+                      <span
+                        className="shrink-0 w-2.5 h-2.5 rounded-sm"
+                        style={{ backgroundColor: EXPENSE_COLORS[i % EXPENSE_COLORS.length] }}
+                      />
+                      <span className="text-xs text-slate-300 flex-1 truncate">{item.name}</span>
+                      <span className="text-xs text-slate-500 shrink-0">{pct.toFixed(0)}%</span>
+                    </button>
+                  );
+                })}
+              </div>
+            </div>
+          ) : (
+            <p className="text-slate-500 text-sm">支出データなし</p>
+          )}
+        </div>
+      </div>
+
+      {/* ドリルダウンパネル */}
+      {drillAccountId && drillAccount && (
+        <div className="card border-indigo-700 bg-indigo-950/40">
+          <div className="flex items-center justify-between mb-3">
+            <div>
+              <h3 className="text-sm font-bold text-indigo-300">
+                {drillAccount.name} の内訳
+              </h3>
+              <p className="text-xs text-indigo-500">
+                合計: {formatAmount(pl.byAccount.get(drillAccountId) ?? 0)}
+              </p>
+            </div>
+            <button
+              onClick={() => setDrillAccountId(null)}
+              className="text-indigo-400 hover:text-indigo-200 text-lg leading-none"
+            >
+              ✕
+            </button>
+          </div>
+
+          <div className="space-y-2">
+            {drillData.map(group => (
+              <details key={group.label} className="bg-slate-800 rounded-lg overflow-hidden border border-slate-700">
+                <summary className="flex items-center justify-between px-3 py-2 cursor-pointer hover:bg-slate-700">
+                  <div className="flex items-center gap-2">
+                    <span className="text-xs text-slate-500">▶</span>
+                    <span className="text-sm font-medium text-slate-200">{group.label}</span>
+                    <span className="text-xs text-slate-400 bg-slate-700 px-1.5 py-0.5 rounded-full">
+                      {group.items.length}件
+                    </span>
+                  </div>
+                  <span className="text-sm font-semibold text-rose-400">{formatAmount(group.total)}</span>
+                </summary>
+                <div className="border-t border-slate-700">
+                  <table className="w-full">
+                    <tbody>
+                      {group.items.map((item, i) => (
+                        <tr key={i} className="border-b border-slate-700/50 last:border-0">
+                          <td className="px-3 py-1.5 text-xs text-slate-500 w-24">{item.date}</td>
+                          <td className="px-3 py-1.5 text-sm text-slate-300">{item.description}</td>
+                          <td className="px-3 py-1.5 text-sm font-medium text-rose-400 text-right w-28">
+                            {formatAmount(item.amount)}
+                          </td>
+                        </tr>
+                      ))}
+                    </tbody>
+                  </table>
+                </div>
+              </details>
+            ))}
+          </div>
+        </div>
+      )}
+
+      {/* 費用ランキング */}
+      <div className="card">
+        <h3 className="text-sm font-semibold text-slate-400 mb-3">費目別支出</h3>
+        <div className="space-y-2">
+          {expenseBreakdown.map((item, i) => {
+            const pct = pl.expenseTotal > 0 ? (item.value / pl.expenseTotal) * 100 : 0;
+            const isSelected = drillAccountId === item.id;
+            return (
+              <div
+                key={item.name}
+                onClick={() => setDrillAccountId(prev => prev === item.id ? null : item.id)}
+                className={`flex items-center gap-2 rounded-md px-2 py-1 cursor-pointer transition-colors ${
+                  isSelected ? 'bg-indigo-900/50 ring-1 ring-indigo-500' : 'hover:bg-slate-700'
+                }`}
+              >
+                <span className="text-xs text-slate-500 w-4">{i + 1}</span>
+                <span className="text-sm text-slate-300 w-32 truncate">{item.name}</span>
+                <div className="flex-1 bg-slate-700 rounded-full h-2">
+                  <div
+                    className="h-2 rounded-full"
+                    style={{ width: `${pct}%`, backgroundColor: EXPENSE_COLORS[i % EXPENSE_COLORS.length] }}
+                  />
+                </div>
+                <span className="text-sm font-medium text-slate-200 w-24 text-right">
+                  {formatAmount(item.value)}
+                </span>
+                <span className="text-xs text-slate-500 w-10 text-right">{pct.toFixed(1)}%</span>
+                <button
+                  onClick={e => {
+                    e.stopPropagation();
+                    setSelectedLedgerAccountId(item.id);
+                    navigateTo('ledger');
+                  }}
+                  className="text-xs text-indigo-400 hover:text-indigo-200 shrink-0 px-1"
+                  title="総勘定元帳で見る"
+                >
+                  元帳→
+                </button>
+              </div>
+            );
+          })}
+        </div>
+      </div>
+
+    </div>
+  );
+}

src/components/ImportPage.tsx

@@ -0,0 +1,335 @@
+import { useState, useRef, useMemo } from 'react';
+import { useStore } from '../store';
+import { parseMFCsv, convertToTransactions } from '../utils/csvParser';
+import type { MFRecord } from '../types';
+
+interface ImportResult {
+  added: number;
+  updated: number;
+  skipped: number;
+  unmapped: MFRecord[];
+}
+
+export default function ImportPage() {
+  const {
+    accounts, transactions, categoryMappings, institutionMappings,
+    importedIds, addImportedIds, upsertTransactions,
+    clearTransactions, upsertRawRecords, reapplyMappings, rawRecords,
+    transferOverrides, upsertTransferOverride, removeTransferOverride,
+  } = useStore();
+  const inputRef = useRef<HTMLInputElement>(null);
+  const [dragging, setDragging] = useState(false);
+  const [loading, setLoading] = useState(false);
+  const [result, setResult] = useState<ImportResult | null>(null);
+  const [error, setError] = useState<string | null>(null);
+
+  const processFiles = async (files: FileList) => {
+    setLoading(true);
+    setError(null);
+    setResult(null);
+
+    try {
+      const idSet = new Set(importedIds);
+      let totalAdded = 0;
+      let totalUpdated = 0;
+      let totalSkipped = 0;
+      const allUnmapped: MFRecord[] = [];
+
+      for (const file of Array.from(files)) {
+        if (!file.name.endsWith('.csv')) continue;
+        const records = await parseMFCsv(file);
+        const { transactions: newTxs, updated, unmapped } = convertToTransactions(
+          records, categoryMappings, institutionMappings, idSet, accounts, transferOverrides
+        );
+
+        const newIds = newTxs.map(t => t.mfId ?? t.id).filter(Boolean);
+        totalUpdated += updated;
+        totalAdded += newTxs.length - updated;
+        totalSkipped += records.length - newTxs.length - unmapped.length;
+        allUnmapped.push(...unmapped);
+
+        upsertTransactions(newTxs);
+        addImportedIds(newIds);
+        upsertRawRecords(records);
+        newIds.forEach(id => idSet.add(id));
+      }
+
+      setResult({ added: totalAdded, updated: totalUpdated, skipped: totalSkipped, unmapped: allUnmapped });
+    } catch (e) {
+      setError(e instanceof Error ? e.message : String(e));
+    } finally {
+      setLoading(false);
+    }
+  };
+
+  const handleFiles = (files: FileList | null) => {
+    if (!files || files.length === 0) return;
+    processFiles(files);
+  };
+
+  const handleDrop = (e: React.DragEvent) => {
+    e.preventDefault();
+    setDragging(false);
+    handleFiles(e.dataTransfer.files);
+  };
+
+  // 月一覧（インポート済み）
+  const importedMonths = [...new Set(transactions.map(t => t.date.substring(0, 7)))].sort().reverse();
+
+  // 振替としてスキップされた取引（振替=1 のrawRecords）
+  const skippedTransfers = useMemo(() =>
+    rawRecords.filter(r => r.振替 === '1' && r.ID).sort((a, b) => b.日付.localeCompare(a.日付)),
+    [rawRecords]
+  );
+
+  // 収入/費用勘定科目リスト（振替先の選択用）
+  const incomeExpenseAccounts = accounts.filter(a => a.type === 'income' || a.type === 'expense');
+
+  const [overrideSelects, setOverrideSelects] = useState<Record<string, string>>({});
+
+  return (
+    <div className="p-6 space-y-6">
+      <h2 className="text-xl font-bold text-slate-100">CSVインポート</h2>
+
+      {/* ドロップゾーン */}
+      <div
+        onDragOver={e => { e.preventDefault(); setDragging(true); }}
+        onDragLeave={() => setDragging(false)}
+        onDrop={handleDrop}
+        onClick={() => inputRef.current?.click()}
+        className={`border-2 border-dashed rounded-xl p-12 text-center cursor-pointer transition-colors ${
+          dragging ? 'border-indigo-500 bg-indigo-950/30' : 'border-slate-600 hover:border-indigo-500 hover:bg-slate-800'
+        }`}
+      >
+        <input
+          ref={inputRef}
+          type="file"
+          accept=".csv"
+          multiple
+          className="hidden"
+          onChange={e => handleFiles(e.target.files)}
+        />
+        <p className="text-4xl mb-3">📂</p>
+        {loading ? (
+          <p className="text-indigo-400 font-medium">読み込み中...</p>
+        ) : (
+          <>
+            <p className="text-slate-300 font-medium">MoneyForwardのCSVをここにドロップ</p>
+            <p className="text-slate-500 text-sm mt-1">または クリックして選択（複数可）</p>
+            <p className="text-slate-600 text-xs mt-2">
+              「収入・支出詳細」のCSVファイル（Shift-JIS形式）に対応
+            </p>
+          </>
+        )}
+      </div>
+
+      {/* 結果 */}
+      {error && (
+        <div className="bg-rose-950/50 border border-rose-800 rounded-lg p-4">
+          <p className="text-rose-400 font-medium">エラー</p>
+          <p className="text-rose-300 text-sm mt-1">{error}</p>
+        </div>
+      )}
+
+      {result && (
+        <div className="bg-emerald-950/50 border border-emerald-800 rounded-lg p-4 space-y-2">
+          <p className="text-emerald-400 font-semibold">インポート完了</p>
+          <ul className="text-sm text-emerald-300 space-y-1">
+            <li>✅ 追加: <strong>{result.added}件</strong></li>
+            {result.updated > 0 && (
+              <li>🔄 更新（費目変更）: <strong>{result.updated}件</strong></li>
+            )}
+            <li>⏭️ スキップ（振替・資産間移動・金額0）: <strong>{result.skipped}件</strong></li>
+            {result.unmapped.length > 0 && (
+              <li className="text-amber-400">
+                ⚠️ マッピング未設定: <strong>{result.unmapped.length}件</strong>
+                （「設定・マッピング」で勘定科目を設定してください）
+              </li>
+            )}
+          </ul>
+
+          {result.unmapped.length > 0 && (
+            <details className="mt-2">
+              <summary className="text-sm text-amber-400 cursor-pointer">未マッピングの明細を表示</summary>
+              <div className="mt-2 max-h-48 overflow-y-auto">
+                <table className="w-full text-xs">
+                  <thead>
+                    <tr className="bg-amber-900/40">
+                      <th className="px-2 py-1 text-left text-amber-300">日付</th>
+                      <th className="px-2 py-1 text-left text-amber-300">内容</th>
+                      <th className="px-2 py-1 text-left text-amber-300">大項目</th>
+                      <th className="px-2 py-1 text-left text-amber-300">中項目</th>
+                      <th className="px-2 py-1 text-right text-amber-300">金額</th>
+                    </tr>
+                  </thead>
+                  <tbody>
+                    {result.unmapped.map((r, i) => (
+                      <tr key={i} className="border-t border-amber-900/30 text-slate-300">
+                        <td className="px-2 py-1">{r.日付}</td>
+                        <td className="px-2 py-1">{r.内容}</td>
+                        <td className="px-2 py-1">{r.大項目}</td>
+                        <td className="px-2 py-1">{r.中項目}</td>
+                        <td className="px-2 py-1 text-right">{r.金額.toLocaleString()}円</td>
+                      </tr>
+                    ))}
+                  </tbody>
+                </table>
+              </div>
+            </details>
+          )}
+        </div>
+      )}
+
+      {/* インポート済みデータ一覧 */}
+      {importedMonths.length > 0 && (
+        <div className="card">
+          <div className="flex items-center justify-between mb-3">
+            <h3 className="text-sm font-semibold text-slate-400">インポート済みデータ</h3>
+            <div className="flex items-center gap-3">
+              {rawRecords.length > 0 && (
+                <button
+                  onClick={() => {
+                    const res = reapplyMappings();
+                    setResult({ added: res.added, updated: 0, skipped: 0, unmapped: res.unmapped });
+                  }}
+                  className="text-xs text-indigo-400 hover:text-indigo-300"
+                >
+                  マッピングを再適用
+                </button>
+              )}
+              <button
+                onClick={() => {
+                  if (confirm('全データを削除しますか？この操作は取り消せません。')) {
+                    clearTransactions();
+                    setResult(null);
+                  }
+                }}
+                className="text-xs text-rose-500 hover:text-rose-400"
+              >
+                全データを削除
+              </button>
+            </div>
+          </div>
+          <div className="space-y-1">
+            {importedMonths.map(m => {
+              const count = transactions.filter(t => t.date.startsWith(m)).length;
+              return (
+                <div key={m} className="flex items-center justify-between py-1 border-b border-slate-700/50">
+                  <span className="text-sm text-slate-300">
+                    {m.replace('-', '年')}月
+                  </span>
+                  <span className="text-xs text-slate-500">{count}件</span>
+                </div>
+              );
+            })}
+          </div>
+          <p className="text-xs text-slate-500 mt-2">
+            合計 {transactions.length}件
+          </p>
+        </div>
+      )}
+
+      {/* 振替スキップ除外設定 */}
+      {skippedTransfers.length > 0 && (
+        <div className="card">
+          <h3 className="text-sm font-semibold text-slate-400 mb-1">振替としてスキップされた取引</h3>
+          <p className="text-xs text-slate-500 mb-3">
+            口座間移動として除外されていますが、特定の取引を収入・費用として扱いたい場合は勘定科目を選択してください。
+          </p>
+          <div className="space-y-1 max-h-64 overflow-y-auto">
+            {skippedTransfers.map(r => {
+              const override = transferOverrides.find(o => o.mfId === r.ID);
+              const selectVal = overrideSelects[r.ID] ?? override?.accountId ?? '';
+              return (
+                <div key={r.ID} className="flex items-center gap-2 py-1 border-b border-slate-700/50">
+                  <span className="text-xs text-slate-500 w-24 shrink-0">{r.日付}</span>
+                  <span className="text-xs text-slate-300 flex-1 truncate">{r.内容}</span>
+                  <span className="text-xs text-slate-500 w-16 text-right shrink-0">
+                    {r.金額.toLocaleString()}円
+                  </span>
+                  <select
+                    value={selectVal}
+                    onChange={e => setOverrideSelects(prev => ({ ...prev, [r.ID]: e.target.value }))}
+                    className="border rounded px-1 py-0.5 text-xs w-36 shrink-0"
+                  >
+                    <option value="">スキップ（振替）</option>
+                    {incomeExpenseAccounts.map(a => (
+                      <option key={a.id} value={a.id}>{a.name}</option>
+                    ))}
+                  </select>
+                  {selectVal && selectVal !== (override?.accountId ?? '') && (
+                    <button
+                      onClick={() => {
+                        upsertTransferOverride({ mfId: r.ID, description: r.内容, accountId: selectVal });
+                        reapplyMappings();
+                      }}
+                      className="text-xs px-2 py-0.5 bg-indigo-600 text-white rounded hover:bg-indigo-700 shrink-0"
+                    >
+                      適用
+                    </button>
+                  )}
+                  {override && selectVal === override.accountId && (
+                    <button
+                      onClick={() => {
+                        removeTransferOverride(r.ID);
+                        setOverrideSelects(prev => ({ ...prev, [r.ID]: '' }));
+                        reapplyMappings();
+                      }}
+                      className="text-xs px-2 py-0.5 text-rose-400 hover:text-rose-300 shrink-0"
+                    >
+                      解除
+                    </button>
+                  )}
+                </div>
+              );
+            })}
+          </div>
+        </div>
+      )}
+
+      {/* 適用中の振替ルール */}
+      {transferOverrides.length > 0 && (
+        <div className="card">
+          <h3 className="text-sm font-semibold text-slate-400 mb-1">適用中の振替ルール</h3>
+          <p className="text-xs text-slate-500 mb-3">
+            以降のCSVインポートでも「内容」が部分一致する振替取引に自動適用されます。
+          </p>
+          <div className="space-y-1">
+            {transferOverrides.map(o => {
+              const account = accounts.find(a => a.id === o.accountId);
+              const rawDesc = rawRecords.find(r => r.ID === o.mfId)?.内容;
+              const displayDesc = o.description || rawDesc;
+              return (
+                <div key={o.mfId} className="flex items-center gap-2 py-1 border-b border-slate-700/50">
+                  <span className="text-xs text-slate-300 flex-1 truncate">
+                    {displayDesc
+                      ? <>{displayDesc} <span className="text-slate-600">({o.mfId.slice(0, 8)}…)</span></>
+                      : o.mfId}
+                  </span>
+                  <span className="text-xs text-indigo-400 shrink-0">→ {account?.name ?? o.accountId}</span>
+                  <button
+                    onClick={() => { removeTransferOverride(o.mfId); reapplyMappings(); }}
+                    className="text-xs text-rose-500 hover:text-rose-400 shrink-0"
+                  >
+                    解除
+                  </button>
+                </div>
+              );
+            })}
+          </div>
+        </div>
+      )}
+
+      {/* 説明 */}
+      <div className="card border-blue-800 bg-blue-950/30">
+        <h3 className="text-sm font-semibold text-blue-400 mb-2">使い方</h3>
+        <ol className="text-sm text-blue-300 space-y-1 list-decimal list-inside">
+          <li>MoneyForwardの「収入・支出」→「詳細を見る」→「CSVダウンロード」</li>
+          <li>ダウンロードしたCSVファイルをここにドロップ</li>
+          <li>振替取引（口座間移動）は自動でスキップされます</li>
+          <li>マッピング未設定のカテゴリは「設定」画面で勘定科目を割り当てください</li>
+        </ol>
+      </div>
+    </div>
+  );
+}

src/components/JournalPage.tsx

@@ -0,0 +1,191 @@
+import { useState, useMemo, useRef, useCallback } from 'react';
+import { useStore } from '../store';
+import { getAvailableMonths, filterByMonth } from '../utils/bookkeeping';
+
+// 列定義
+const COLUMNS = [
+  { key: 'date',        label: '日付',     defaultWidth: 96,  align: 'left'  },
+  { key: 'desc',        label: '摘要',     defaultWidth: 200, align: 'left'  },
+  { key: 'debitAcc',   label: '借方勘定', defaultWidth: 130, align: 'left'  },
+  { key: 'debitAmt',   label: '借方金額', defaultWidth: 90,  align: 'right' },
+  { key: 'creditAcc',  label: '貸方勘定', defaultWidth: 130, align: 'left'  },
+  { key: 'creditAmt',  label: '貸方金額', defaultWidth: 90,  align: 'right' },
+  { key: 'mfcat',      label: 'MF分類',   defaultWidth: 140, align: 'left'  },
+] as const;
+
+type ColKey = typeof COLUMNS[number]['key'];
+
+function useColumnResize(defaults: Record<ColKey, number>) {
+  const [widths, setWidths] = useState<Record<ColKey, number>>(defaults);
+  const dragging = useRef<{ key: ColKey; startX: number; startW: number } | null>(null);
+
+  const onMouseDown = useCallback((key: ColKey, e: React.MouseEvent) => {
+    e.preventDefault();
+    dragging.current = { key, startX: e.clientX, startW: widths[key] };
+
+    const onMove = (ev: MouseEvent) => {
+      if (!dragging.current) return;
+      const delta = ev.clientX - dragging.current.startX;
+      const newW = Math.max(50, dragging.current.startW + delta);
+      setWidths(prev => ({ ...prev, [dragging.current!.key]: newW }));
+    };
+    const onUp = () => {
+      dragging.current = null;
+      window.removeEventListener('mousemove', onMove);
+      window.removeEventListener('mouseup', onUp);
+    };
+    window.addEventListener('mousemove', onMove);
+    window.addEventListener('mouseup', onUp);
+  }, [widths]);
+
+  return { widths, onMouseDown };
+}
+
+const DEFAULT_WIDTHS = Object.fromEntries(
+  COLUMNS.map(c => [c.key, c.defaultWidth])
+) as Record<ColKey, number>;
+
+export default function JournalPage() {
+  const { transactions, accounts, selectedMonth, setSelectedMonth } = useStore();
+  const accountMap = useMemo(() => new Map(accounts.map(a => [a.id, a])), [accounts]);
+
+  const availableMonths = useMemo(() => getAvailableMonths(transactions), [transactions]);
+  const effectiveMonth = selectedMonth || availableMonths[0] || '';
+  const [search, setSearch] = useState('');
+
+  const { widths, onMouseDown } = useColumnResize(DEFAULT_WIDTHS);
+
+  const [year, month] = effectiveMonth
+    ? [parseInt(effectiveMonth.split('-')[0]), parseInt(effectiveMonth.split('-')[1])]
+    : [0, 0];
+
+  const filtered = useMemo(() => {
+    let txs = effectiveMonth ? filterByMonth(transactions, year, month) : transactions;
+    if (search) {
+      const q = search.toLowerCase();
+      txs = txs.filter(
+        t => t.description.toLowerCase().includes(q) ||
+          t.mfCategory?.includes(q) ||
+          t.mfSubCategory?.includes(q) ||
+          t.entries.some(e => accountMap.get(e.accountId)?.name.toLowerCase().includes(q))
+      );
+    }
+    return [...txs].reverse();
+  }, [transactions, effectiveMonth, year, month, search]);
+
+  if (transactions.length === 0) {
+    return (
+      <div className="flex flex-col items-center justify-center h-full text-slate-500">
+        <p className="text-5xl mb-4">📒</p>
+        <p className="text-slate-400">データがありません。CSVをインポートしてください。</p>
+      </div>
+    );
+  }
+
+  return (
+    <div className="p-6 space-y-4">
+      <div className="flex items-center justify-between">
+        <h2 className="text-xl font-bold text-slate-100">仕訳帳</h2>
+        <div className="flex gap-2">
+          <input
+            type="text"
+            placeholder="検索..."
+            value={search}
+            onChange={e => setSearch(e.target.value)}
+            className="border rounded-md px-3 py-1.5 text-sm w-48"
+          />
+          <select
+            value={effectiveMonth}
+            onChange={e => setSelectedMonth(e.target.value)}
+            className="border rounded-md px-3 py-1.5 text-sm"
+          >
+            <option value="">全期間</option>
+            {availableMonths.map(m => (
+              <option key={m} value={m}>{m.replace('-', '年')}月</option>
+            ))}
+          </select>
+        </div>
+      </div>
+
+      <p className="text-sm text-slate-400">{filtered.length}件</p>
+
+      <div className="card p-0 overflow-auto">
+        <table className="border-collapse" style={{ tableLayout: 'fixed', width: Object.values(widths).reduce((a, b) => a + b, 0) }}>
+          <colgroup>
+            {COLUMNS.map(col => (
+              <col key={col.key} style={{ width: widths[col.key] }} />
+            ))}
+          </colgroup>
+
+          <thead className="bg-slate-900 border-b border-slate-700 sticky top-0 z-10">
+            <tr>
+              {COLUMNS.map((col, i) => (
+                <th
+                  key={col.key}
+                  className="relative px-3 py-2 text-left text-xs font-semibold text-slate-400 uppercase tracking-wider select-none"
+                  style={{ width: widths[col.key] }}
+                >
+                  <span className={col.align === 'right' ? 'block text-right' : ''}>
+                    {col.label}
+                  </span>
+                  {/* リサイズハンドル（最後の列以外） */}
+                  {i < COLUMNS.length - 1 && (
+                    <div
+                      onMouseDown={e => onMouseDown(col.key, e)}
+                      className="absolute top-0 right-0 h-full w-3 flex items-center justify-center cursor-col-resize group"
+                    >
+                      <div className="w-0.5 h-4 bg-slate-600 group-hover:bg-indigo-400 group-hover:w-1 transition-all rounded-full" />
+                    </div>
+                  )}
+                </th>
+              ))}
+            </tr>
+          </thead>
+
+          <tbody className="divide-y divide-slate-700/50">
+            {filtered.map(tx => {
+              const debits  = tx.entries.filter(e => e.debit  > 0);
+              const credits = tx.entries.filter(e => e.credit > 0);
+              const maxRows = Math.max(debits.length, credits.length);
+
+              return Array.from({ length: maxRows }, (_, i) => (
+                <tr key={`${tx.id}-${i}`} className="hover:bg-slate-700/30">
+                  {i === 0 && (
+                    <>
+                      <td className="px-3 py-2 text-sm text-slate-400 align-top overflow-hidden" rowSpan={maxRows}>
+                        <span className="block truncate">{tx.date}</span>
+                      </td>
+                      <td className="px-3 py-2 text-sm align-top overflow-hidden" rowSpan={maxRows}>
+                        <div className="font-medium text-slate-200 text-xs truncate">{tx.description}</div>
+                        {tx.mfMemo && <div className="text-slate-500 text-xs truncate">{tx.mfMemo}</div>}
+                      </td>
+                    </>
+                  )}
+                  <td className="px-3 py-2 text-sm text-indigo-400 overflow-hidden">
+                    <span className="block truncate">{debits[i] ? accountMap.get(debits[i].accountId)?.name : ''}</span>
+                  </td>
+                  <td className="px-3 py-2 text-sm text-right font-medium text-slate-200 overflow-hidden">
+                    {debits[i] ? debits[i].debit.toLocaleString() : ''}
+                  </td>
+                  <td className="px-3 py-2 text-sm text-rose-400 overflow-hidden">
+                    <span className="block truncate">{credits[i] ? accountMap.get(credits[i].accountId)?.name : ''}</span>
+                  </td>
+                  <td className="px-3 py-2 text-sm text-right font-medium text-slate-200 overflow-hidden">
+                    {credits[i] ? credits[i].credit.toLocaleString() : ''}
+                  </td>
+                  {i === 0 && (
+                    <td className="px-3 py-2 text-xs text-slate-500 align-top overflow-hidden" rowSpan={maxRows}>
+                      <span className="block truncate">
+                        {[tx.mfCategory, tx.mfSubCategory].filter(Boolean).join(' / ')}
+                      </span>
+                    </td>
+                  )}
+                </tr>
+              ));
+            })}
+          </tbody>
+        </table>
+      </div>
+    </div>
+  );
+}

src/components/Layout.tsx

@@ -0,0 +1,59 @@
+import type { Page } from '../types';
+import { useStore } from '../store';
+
+const NAV_ITEMS: { page: Page; label: string; icon: string }[] = [
+  { page: 'dashboard',    label: 'ダッシュボード', icon: '📊' },
+  { page: 'journal',      label: '仕訳帳',          icon: '📒' },
+  { page: 'ledger',       label: '総勘定元帳',       icon: '📗' },
+  { page: 'balancesheet', label: 'バランスシート',   icon: '⚖️' },
+  { page: 'import',       label: 'CSVインポート',  icon: '📂' },
+  { page: 'settings',     label: '設定・マッピング', icon: '⚙️' },
+];
+
+interface LayoutProps {
+  children: React.ReactNode;
+}
+
+export default function Layout({ children }: LayoutProps) {
+  const { currentPage, setCurrentPage, transactions } = useStore();
+
+  return (
+    <div className="flex h-screen bg-slate-900">
+      {/* サイドバー */}
+      <aside className="w-52 bg-slate-950 flex flex-col shrink-0 border-r border-slate-800">
+        <div className="px-4 py-5 border-b border-indigo-700">
+          <h1 className="text-white font-bold text-base leading-tight">
+            家計簿<br />
+            <span className="text-indigo-300 text-xs font-normal">複式簿記で管理</span>
+          </h1>
+        </div>
+
+        <nav className="flex-1 px-2 py-4 space-y-1">
+          {NAV_ITEMS.map(({ page, label, icon }) => (
+            <button
+              key={page}
+              onClick={() => setCurrentPage(page)}
+              className={`nav-item w-full text-left ${
+                currentPage === page ? 'nav-item-active' : 'nav-item-inactive'
+              }`}
+            >
+              <span>{icon}</span>
+              <span>{label}</span>
+            </button>
+          ))}
+        </nav>
+
+        <div className="px-4 py-3 border-t border-indigo-700">
+          <p className="text-indigo-300 text-xs">
+            仕訳数: {transactions.length.toLocaleString()}件
+          </p>
+        </div>
+      </aside>
+
+      {/* メインコンテンツ */}
+      <main className="flex-1 overflow-y-auto">
+        {children}
+      </main>
+    </div>
+  );
+}

src/components/LedgerPage.tsx

@@ -0,0 +1,257 @@
+import { useMemo } from 'react';
+import { useStore } from '../store';
+import { buildLedger, getAvailableMonths, filterByMonth, formatAmount, calcAccountBalance } from '../utils/bookkeeping';
+import { ACCOUNT_TYPE_LABELS } from '../utils/accounts';
+import type { AccountType } from '../types';
+
+const TYPE_ORDER: AccountType[] = ['asset', 'liability', 'equity', 'income', 'expense'];
+
+export default function LedgerPage() {
+  const {
+    accounts, transactions, openingBalances,
+    selectedMonth, setSelectedMonth,
+    selectedLedgerAccountId: selectedAccountId,
+    setSelectedLedgerAccountId: setSelectedAccountId,
+    previousPage, goBack,
+    hideInactiveLedgerAccounts, setHideInactiveLedgerAccounts,
+  } = useStore();
+
+  const availableMonths = useMemo(() => getAvailableMonths(transactions), [transactions]);
+  const effectiveMonth = selectedMonth;
+
+  const [year, month] = effectiveMonth
+    ? [parseInt(effectiveMonth.split('-')[0]), parseInt(effectiveMonth.split('-')[1])]
+    : [0, 0];
+
+  // 対象取引
+  const targetTxs = useMemo(
+    () => effectiveMonth ? filterByMonth(transactions, year, month) : transactions,
+    [transactions, effectiveMonth, year, month]
+  );
+
+  // 勘定科目グループ
+  const accountGroups = useMemo(() => {
+    return TYPE_ORDER.map(type => ({
+      type,
+      label: ACCOUNT_TYPE_LABELS[type],
+      accounts: accounts
+        .filter(a => a.type === type)
+        .sort((a, b) => a.order - b.order),
+    }));
+  }, [accounts]);
+
+  const selectedAccount = accounts.find(a => a.id === selectedAccountId);
+
+  const ledgerLines = useMemo(() => {
+    if (!selectedAccount) return [];
+    const isBsAccount = selectedAccount.type === 'asset' || selectedAccount.type === 'liability' || selectedAccount.type === 'equity';
+    // B/S科目かつ月フィルター時は「対象月より前の全仕訳による残高」を開始値とする
+    // P/L科目（収益・費用）は月次でリセットされるので期首残高0から始める
+    const startBalance = (isBsAccount && effectiveMonth)
+      ? calcAccountBalance(
+          selectedAccount,
+          transactions.filter(tx => tx.date < `${effectiveMonth}-01`),
+          openingBalances,
+        )
+      : (isBsAccount ? (openingBalances.find(b => b.accountId === selectedAccountId)?.amount ?? 0) : 0);
+    return buildLedger(selectedAccount, accounts, targetTxs, startBalance);
+  }, [selectedAccount, accounts, targetTxs, openingBalances, selectedAccountId, effectiveMonth, transactions]);
+
+  // 前月繰越残高（B/S科目かつ月次表示時のみ）
+  const carryOverBalance = useMemo(() => {
+    if (!selectedAccount || !effectiveMonth) return 0;
+    const isBsAccount = selectedAccount.type === 'asset' || selectedAccount.type === 'liability' || selectedAccount.type === 'equity';
+    if (!isBsAccount) return 0;
+    return calcAccountBalance(
+      selectedAccount,
+      transactions.filter(tx => tx.date < `${effectiveMonth}-01`),
+      openingBalances,
+    );
+  }, [selectedAccount, effectiveMonth, transactions, openingBalances]);
+
+  // サマリ（借方合計・貸方合計・残高）
+  const summary = useMemo(() => {
+    const debitTotal  = ledgerLines.reduce((s, l) => s + l.debit,  0);
+    const creditTotal = ledgerLines.reduce((s, l) => s + l.credit, 0);
+    const balance     = ledgerLines.length > 0 ? ledgerLines[ledgerLines.length - 1].balance : carryOverBalance;
+    return { debitTotal, creditTotal, balance };
+  }, [ledgerLines, carryOverBalance]);
+
+  if (transactions.length === 0) {
+    return (
+      <div className="flex flex-col items-center justify-center h-full text-slate-500">
+        <p className="text-5xl mb-4">📗</p>
+        <p className="text-slate-400">データがありません。CSVをインポートしてください。</p>
+      </div>
+    );
+  }
+
+  return (
+    <div className="flex gap-0 h-full overflow-hidden">
+      {/* 左: 勘定科目一覧 */}
+      <div className="w-52 shrink-0 overflow-y-auto border-r border-slate-700 p-4">
+        {previousPage && (
+          <button
+            onClick={goBack}
+            className="flex items-center gap-1 text-xs text-indigo-400 hover:text-indigo-300 mb-3"
+          >
+            ← 戻る
+          </button>
+        )}
+        <div className="flex items-center justify-between mb-2">
+          <h3 className="text-sm font-semibold text-slate-400">勘定科目</h3>
+          <select
+            value={effectiveMonth}
+            onChange={e => setSelectedMonth(e.target.value)}
+            className="border rounded px-1 py-0.5 text-xs"
+          >
+            <option value="">全期間</option>
+            {availableMonths.map(m => (
+              <option key={m} value={m}>{m.replace('-', '年')}月</option>
+            ))}
+          </select>
+        </div>
+
+        <label className="flex items-center gap-1.5 px-1 mb-3 cursor-pointer">
+          <input
+            type="checkbox"
+            checked={hideInactiveLedgerAccounts}
+            onChange={e => setHideInactiveLedgerAccounts(e.target.checked)}
+            className="accent-indigo-500 w-3 h-3"
+          />
+          <span className="text-xs text-slate-500">取引なし科目を非表示</span>
+        </label>
+
+        <div className="space-y-3">
+          {accountGroups.map(group => {
+            const visibleAccounts = group.accounts.filter(acc => {
+              const hasActivity = targetTxs.some(tx =>
+                tx.entries.some(e => e.accountId === acc.id)
+              );
+              return !hideInactiveLedgerAccounts || hasActivity;
+            });
+            if (visibleAccounts.length === 0) return null;
+            return (
+              <div key={group.type}>
+                <p className="text-xs font-bold text-slate-500 uppercase px-1 mb-1">{group.label}</p>
+                {visibleAccounts.map(acc => {
+                  const hasActivity = targetTxs.some(tx =>
+                    tx.entries.some(e => e.accountId === acc.id)
+                  );
+                  return (
+                    <button
+                      key={acc.id}
+                      onClick={() => setSelectedAccountId(acc.id)}
+                      className={`w-full text-left px-2 py-1.5 rounded text-xs transition-colors ${
+                        selectedAccountId === acc.id
+                          ? 'bg-indigo-700 text-white font-semibold'
+                          : hasActivity
+                          ? 'text-slate-300 hover:bg-slate-700'
+                          : 'text-slate-600'
+                      }`}
+                    >
+                      {acc.name}
+                    </button>
+                  );
+                })}
+              </div>
+            );
+          })}
+        </div>
+      </div>
+
+      {/* 右: 元帳明細 */}
+      <div className="flex-1 overflow-hidden flex flex-col p-6 gap-4">
+        {selectedAccount ? (
+          <>
+            <div className="flex items-center justify-between">
+              <div>
+                <h2 className="text-lg font-bold text-slate-100">{selectedAccount.name}</h2>
+                <p className="text-xs text-slate-500">
+                  {ACCOUNT_TYPE_LABELS[selectedAccount.type]} / 正規残高: {selectedAccount.normalBalance === 'debit' ? '借方' : '貸方'}
+                </p>
+              </div>
+              {/* サマリ */}
+              <div className="flex gap-4 text-sm">
+                <div className="text-center">
+                  <p className="text-xs text-slate-500">借方合計</p>
+                  <p className="font-semibold text-indigo-400">{summary.debitTotal.toLocaleString()}</p>
+                </div>
+                <div className="text-center">
+                  <p className="text-xs text-slate-500">貸方合計</p>
+                  <p className="font-semibold text-rose-400">{summary.creditTotal.toLocaleString()}</p>
+                </div>
+                <div className="text-center">
+                  <p className="text-xs text-slate-500">残高</p>
+                  <p className={`font-bold ${summary.balance >= 0 ? 'text-slate-100' : 'text-rose-400'}`}>
+                    {formatAmount(summary.balance)}
+                  </p>
+                </div>
+              </div>
+            </div>
+
+            <div className="card p-0 overflow-auto flex-1">
+              <table className="w-full">
+                <thead className="bg-slate-900 border-b border-slate-700 sticky top-0">
+                  <tr>
+                    <th className="table-th">日付</th>
+                    <th className="table-th">摘要</th>
+                    <th className="table-th">相手勘定</th>
+                    <th className="table-th text-right">借方</th>
+                    <th className="table-th text-right">貸方</th>
+                    <th className="table-th text-right">残高</th>
+                  </tr>
+                </thead>
+                <tbody className="divide-y divide-slate-700/50">
+                  {/* 前月繰越行（月次表示かつ繰越残高あり） */}
+                  {effectiveMonth && carryOverBalance !== 0 && (
+                    <tr className="bg-slate-800/60 border-b border-slate-600">
+                      <td className="table-td text-slate-500 whitespace-nowrap">—</td>
+                      <td className="table-td text-slate-500 italic">前月繰越</td>
+                      <td className="table-td" />
+                      <td className="table-td" />
+                      <td className="table-td" />
+                      <td className={`table-td text-right font-semibold ${carryOverBalance >= 0 ? 'text-slate-400' : 'text-rose-400'}`}>
+                        {carryOverBalance.toLocaleString()}
+                      </td>
+                    </tr>
+                  )}
+                  {ledgerLines.length === 0 ? (
+                    <tr>
+                      <td colSpan={6} className="text-center py-8 text-slate-500 text-sm">
+                        この期間の取引はありません
+                      </td>
+                    </tr>
+                  ) : (
+                    ledgerLines.map((line, i) => (
+                      <tr key={i} className="hover:bg-slate-700/30">
+                        <td className="table-td text-slate-400 whitespace-nowrap">{line.date}</td>
+                        <td className="table-td max-w-xs truncate">{line.description}</td>
+                        <td className="table-td text-xs text-slate-500">{line.counterAccountName}</td>
+                        <td className="table-td text-right font-medium text-indigo-400">
+                          {line.debit  > 0 ? line.debit.toLocaleString()  : ''}
+                        </td>
+                        <td className="table-td text-right font-medium text-rose-400">
+                          {line.credit > 0 ? line.credit.toLocaleString() : ''}
+                        </td>
+                        <td className={`table-td text-right font-semibold ${
+                          line.balance >= 0 ? 'text-slate-200' : 'text-rose-400'
+                        }`}>
+                          {line.balance.toLocaleString()}
+                        </td>
+                      </tr>
+                    ))
+                  )}
+                </tbody>
+              </table>
+            </div>
+          </>
+        ) : (
+          <div className="flex items-center justify-center h-full text-slate-500">
+            <p>左から勘定科目を選択してください</p>
+          </div>
+        )}
+      </div>
+    </div>
+  );
+}

src/components/SettingsPage.tsx

@@ -0,0 +1,483 @@
+import { useState, useMemo, useRef } from 'react';
+import { useStore } from '../store';
+import type { BackupData } from '../store';
+import { ACCOUNT_TYPE_LABELS } from '../utils/accounts';
+
+type Tab = 'category' | 'institution' | 'backup';
+
+export default function SettingsPage() {
+  const {
+    accounts, categoryMappings, institutionMappings,
+    upsertCategoryMapping, upsertInstitutionMapping,
+    mergeDefaultMappings, mergeDefaultAccounts,
+    transactions, openingBalances, importedIds, rawRecords, transferOverrides,
+    restoreFromBackup,
+  } = useStore();
+
+  const [tab, setTab] = useState<Tab>('category');
+  const [editCategory, setEditCategory] = useState('');
+  const [editSubCategory, setEditSubCategory] = useState('');
+  const [editAccountId, setEditAccountId] = useState('');
+  const [editInstitution, setEditInstitution] = useState('');
+  const [editInstAccountId, setEditInstAccountId] = useState('');
+  const [saved, setSaved] = useState(false);
+  const [restoreError, setRestoreError] = useState('');
+  const [restoreSuccess, setRestoreSuccess] = useState(false);
+  const fileInputRef = useRef<HTMLInputElement>(null);
+
+  // データ内に登場する全カテゴリを抽出（マッピング未設定のものを強調）
+  const allCategories = useMemo(() => {
+    const cats = new Map<string, Set<string>>();
+    for (const tx of transactions) {
+      if (!tx.mfCategory) continue;
+      if (!cats.has(tx.mfCategory)) cats.set(tx.mfCategory, new Set());
+      if (tx.mfSubCategory) cats.get(tx.mfCategory)!.add(tx.mfSubCategory);
+    }
+    return cats;
+  }, [transactions]);
+
+  const allInstitutions = useMemo(() => {
+    return [...new Set(transactions.map(tx => tx.mfInstitution ?? '').filter(Boolean))];
+  }, [transactions]);
+
+  const expenseIncomeAccounts = accounts.filter(
+    a => a.type === 'expense' || a.type === 'income'
+  );
+  const flash = () => {
+    setSaved(true);
+    setTimeout(() => setSaved(false), 1500);
+  };
+
+  const handleExport = () => {
+    const backup: BackupData = {
+      version: 1,
+      exportedAt: new Date().toISOString(),
+      accounts,
+      transactions,
+      categoryMappings,
+      institutionMappings,
+      openingBalances,
+      importedIds,
+      rawRecords,
+      transferOverrides,
+    };
+    const json = JSON.stringify(backup, null, 2);
+    const blob = new Blob([json], { type: 'application/json' });
+    const url = URL.createObjectURL(blob);
+    const a = document.createElement('a');
+    const dateStr = new Date().toISOString().slice(0, 10);
+    a.href = url;
+    a.download = `household-backup-${dateStr}.json`;
+    a.click();
+    URL.revokeObjectURL(url);
+  };
+
+  const handleImport = (e: React.ChangeEvent<HTMLInputElement>) => {
+    setRestoreError('');
+    setRestoreSuccess(false);
+    const file = e.target.files?.[0];
+    if (!file) return;
+    const reader = new FileReader();
+    reader.onload = (ev) => {
+      try {
+        const data = JSON.parse(ev.target?.result as string) as BackupData;
+        if (data.version !== 1) throw new Error('バージョンが異なります');
+        if (!Array.isArray(data.transactions)) throw new Error('データ形式が不正です');
+        if (!window.confirm(
+          `このバックアップを復元しますか？\n` +
+          `日時: ${new Date(data.exportedAt).toLocaleString()}\n` +
+          `仕訳件数: ${data.transactions.length}件\n\n` +
+          `現在のデータはすべて上書きされます。`
+        )) return;
+        restoreFromBackup(data);
+        setRestoreSuccess(true);
+        setTimeout(() => setRestoreSuccess(false), 3000);
+      } catch (err) {
+        setRestoreError(err instanceof Error ? err.message : '読み込みに失敗しました');
+      } finally {
+        if (fileInputRef.current) fileInputRef.current.value = '';
+      }
+    };
+    reader.readAsText(file, 'utf-8');
+  };
+
+  const handleSaveCategory = () => {
+    if (!editCategory || !editAccountId) return;
+    upsertCategoryMapping({
+      mfCategory: editCategory,
+      mfSubCategory: editSubCategory,
+      accountId: editAccountId,
+    });
+    setEditCategory('');
+    setEditSubCategory('');
+    setEditAccountId('');
+    flash();
+  };
+
+  const handleSaveInstitution = () => {
+    if (!editInstitution || !editInstAccountId) return;
+    upsertInstitutionMapping({
+      institution: editInstitution,
+      accountId: editInstAccountId,
+    });
+    setEditInstitution('');
+    setEditInstAccountId('');
+    flash();
+  };
+
+  const findCurrentMapping = (cat: string, sub: string) => {
+    const m = categoryMappings.find(
+      m => m.mfCategory === cat && m.mfSubCategory === sub
+    ) ?? categoryMappings.find(
+      m => m.mfCategory === cat && m.mfSubCategory === ''
+    );
+    if (!m) return null;
+    if (m.accountId === '_skip_') return 'スキップ（資産間移動）';
+    return accounts.find(a => a.id === m.accountId)?.name ?? m.accountId;
+  };
+
+  return (
+    <div className="p-6 space-y-6">
+      <div className="flex items-center justify-between">
+        <h2 className="text-xl font-bold text-slate-100">設定・マッピング</h2>
+        <div className="flex items-center gap-3">
+          {saved && (
+            <span className="text-sm text-emerald-400 font-medium">✅ 保存しました</span>
+          )}
+          <button
+            onClick={() => {
+              mergeDefaultAccounts();
+              mergeDefaultMappings();
+              flash();
+            }}
+            className="px-3 py-1.5 text-sm bg-indigo-900/50 text-indigo-300 border border-indigo-700 rounded-md hover:bg-indigo-800"
+          >
+            デフォルトを再適用
+          </button>
+        </div>
+      </div>
+
+      {/* タブ */}
+      <div className="flex gap-1 border-b border-slate-700">
+        {([['category', 'カテゴリ → 勘定科目'], ['institution', '金融機関 → 資産勘定'], ['backup', 'バックアップ']] as [Tab, string][]).map(
+          ([t, label]) => (
+            <button
+              key={t}
+              onClick={() => setTab(t)}
+              className={`px-4 py-2 text-sm font-medium border-b-2 transition-colors ${
+                tab === t
+                  ? 'border-indigo-500 text-indigo-400'
+                  : 'border-transparent text-slate-500 hover:text-slate-300'
+              }`}
+            >
+              {label}
+            </button>
+          )
+        )}
+      </div>
+
+      {tab === 'category' && (
+        <div className="space-y-4">
+          <p className="text-sm text-slate-400">
+            MoneyForwardの大項目・中項目を費用/収益の勘定科目に対応付けます。
+          </p>
+
+          {/* 新規追加フォーム */}
+          <div className="card">
+            <h3 className="text-sm font-semibold text-slate-400 mb-3">マッピングを追加・上書き</h3>
+            <div className="flex gap-2 items-end flex-wrap">
+              <div>
+                <label className="block text-xs text-slate-500 mb-1">大項目</label>
+                <input
+                  type="text"
+                  value={editCategory}
+                  onChange={e => setEditCategory(e.target.value)}
+                  list="category-list"
+                  className="border rounded px-2 py-1.5 text-sm w-36"
+                  placeholder="食費"
+                />
+                <datalist id="category-list">
+                  {[...allCategories.keys()].map(c => (
+                    <option key={c} value={c} />
+                  ))}
+                </datalist>
+              </div>
+              <div>
+                <label className="block text-xs text-slate-500 mb-1">中項目（空=大項目全体）</label>
+                <input
+                  type="text"
+                  value={editSubCategory}
+                  onChange={e => setEditSubCategory(e.target.value)}
+                  list="subcategory-list"
+                  className="border rounded px-2 py-1.5 text-sm w-36"
+                  placeholder="外食（任意）"
+                />
+                <datalist id="subcategory-list">
+                  {editCategory && allCategories.get(editCategory)
+                    ? [...allCategories.get(editCategory)!].map(s => (
+                        <option key={s} value={s} />
+                      ))
+                    : null}
+                </datalist>
+              </div>
+              <div>
+                <label className="block text-xs text-slate-500 mb-1">勘定科目</label>
+                <select
+                  value={editAccountId}
+                  onChange={e => setEditAccountId(e.target.value)}
+                  className="border rounded px-2 py-1.5 text-sm w-44"
+                >
+                  <option value="">選択してください</option>
+                  <option value="_skip_">⏭ スキップ（資産間移動）</option>
+                  {(['income', 'expense'] as const).map(type => (
+                    <optgroup key={type} label={ACCOUNT_TYPE_LABELS[type]}>
+                      {expenseIncomeAccounts
+                        .filter(a => a.type === type)
+                        .map(a => (
+                          <option key={a.id} value={a.id}>{a.name}</option>
+                        ))}
+                    </optgroup>
+                  ))}
+                </select>
+              </div>
+              <button
+                onClick={handleSaveCategory}
+                disabled={!editCategory || !editAccountId}
+                className="px-4 py-1.5 bg-indigo-600 text-white text-sm rounded-md hover:bg-indigo-700 disabled:opacity-40"
+              >
+                保存
+              </button>
+            </div>
+          </div>
+
+          {/* データ内カテゴリ一覧 */}
+          {allCategories.size > 0 && (
+            <div className="card">
+              <h3 className="text-sm font-semibold text-slate-400 mb-3">
+                データ内のカテゴリ（クリックで編集欄へ）
+              </h3>
+              <div className="space-y-2">
+                {[...allCategories.entries()].map(([cat, subs]) => {
+                  const subList = ['', ...[...subs]];
+                  return subList.map(sub => {
+                    const mapped = findCurrentMapping(cat, sub);
+                    return (
+                      <div
+                        key={`${cat}-${sub}`}
+                        onClick={() => { setEditCategory(cat); setEditSubCategory(sub); }}
+                        className="flex items-center justify-between py-1 px-2 rounded hover:bg-slate-700 cursor-pointer"
+                      >
+                        <div className="flex items-center gap-2">
+                          <span className="text-sm text-slate-300">{cat}</span>
+                          {sub && (
+                            <>
+                              <span className="text-slate-600">/</span>
+                              <span className="text-sm text-slate-400">{sub}</span>
+                            </>
+                          )}
+                          {!sub && <span className="text-xs text-slate-600">（大項目全体）</span>}
+                        </div>
+                        <span className={`text-xs px-2 py-0.5 rounded-full ${
+                          mapped ? 'bg-emerald-900/50 text-emerald-400' : 'bg-amber-900/50 text-amber-400'
+                        }`}>
+                          {mapped ?? '未設定'}
+                        </span>
+                      </div>
+                    );
+                  });
+                })}
+              </div>
+            </div>
+          )}
+
+          {/* 現在のマッピング一覧 */}
+          <div className="card">
+            <h3 className="text-sm font-semibold text-slate-400 mb-3">現在のマッピング（全件）</h3>
+            <div className="max-h-64 overflow-y-auto">
+              <table className="w-full text-sm">
+                <thead className="sticky top-0 bg-slate-800">
+                  <tr className="border-b border-slate-700">
+                    <th className="table-th">大項目</th>
+                    <th className="table-th">中項目</th>
+                    <th className="table-th">勘定科目</th>
+                  </tr>
+                </thead>
+                <tbody>
+                  {categoryMappings.map((m, i) => (
+                    <tr
+                      key={i}
+                      className="border-b border-slate-700/50 hover:bg-slate-700 cursor-pointer"
+                      onClick={() => {
+                        setEditCategory(m.mfCategory);
+                        setEditSubCategory(m.mfSubCategory);
+                        setEditAccountId(m.accountId);
+                      }}
+                    >
+                      <td className="table-td">{m.mfCategory}</td>
+                      <td className="table-td text-slate-500">{m.mfSubCategory || '（全体）'}</td>
+                      <td className={`table-td ${m.accountId === '_skip_' ? 'text-slate-500 italic' : 'text-indigo-400'}`}>
+                        {m.accountId === '_skip_'
+                          ? 'スキップ（資産間移動）'
+                          : accounts.find(a => a.id === m.accountId)?.name ?? m.accountId}
+                      </td>
+                    </tr>
+                  ))}
+                </tbody>
+              </table>
+            </div>
+          </div>
+        </div>
+      )}
+
+      {tab === 'backup' && (
+        <div className="space-y-4">
+          <p className="text-sm text-slate-400">
+            全データをJSONファイルに保存・復元します。ブラウザのデータが消えた場合の備えとして定期的にエクスポートしてください。
+          </p>
+
+          {/* エクスポート */}
+          <div className="card space-y-3">
+            <h3 className="text-sm font-semibold text-slate-300">エクスポート（バックアップ作成）</h3>
+            <div className="text-sm text-slate-400 space-y-1">
+              <div>仕訳件数: <span className="text-slate-200">{transactions.length.toLocaleString()} 件</span></div>
+              <div>勘定科目: <span className="text-slate-200">{accounts.length} 件</span></div>
+              <div>カテゴリマッピング: <span className="text-slate-200">{categoryMappings.length} 件</span></div>
+            </div>
+            <button
+              onClick={handleExport}
+              className="px-4 py-2 bg-indigo-600 text-white text-sm rounded-md hover:bg-indigo-700"
+            >
+              JSONをダウンロード
+            </button>
+          </div>
+
+          {/* インポート（復元） */}
+          <div className="card space-y-3">
+            <h3 className="text-sm font-semibold text-slate-300">インポート（バックアップから復元）</h3>
+            <p className="text-xs text-amber-400">
+              現在のデータはすべて上書きされます。復元前に必ずエクスポートで保存してください。
+            </p>
+            <input
+              ref={fileInputRef}
+              type="file"
+              accept=".json"
+              onChange={handleImport}
+              className="block text-sm text-slate-400 file:mr-3 file:py-1.5 file:px-3 file:rounded file:border-0 file:text-sm file:bg-slate-700 file:text-slate-200 hover:file:bg-slate-600 cursor-pointer"
+            />
+            {restoreError && (
+              <p className="text-sm text-red-400">エラー: {restoreError}</p>
+            )}
+            {restoreSuccess && (
+              <p className="text-sm text-emerald-400">復元しました</p>
+            )}
+          </div>
+        </div>
+      )}
+
+      {tab === 'institution' && (
+        <div className="space-y-4">
+          <p className="text-sm text-slate-400">
+            MoneyForwardの保有金融機関を資産勘定科目に対応付けます。
+          </p>
+
+          {/* 新規追加フォーム */}
+          <div className="card">
+            <h3 className="text-sm font-semibold text-slate-400 mb-3">マッピングを追加・上書き</h3>
+            <div className="flex gap-2 items-end">
+              <div>
+                <label className="block text-xs text-slate-500 mb-1">保有金融機関</label>
+                <input
+                  type="text"
+                  value={editInstitution}
+                  onChange={e => setEditInstitution(e.target.value)}
+                  list="institution-list"
+                  className="border rounded px-2 py-1.5 text-sm w-52"
+                  placeholder="SBI銀行"
+                />
+                <datalist id="institution-list">
+                  {allInstitutions.map(inst => (
+                    <option key={inst} value={inst} />
+                  ))}
+                </datalist>
+              </div>
+              <div>
+                <label className="block text-xs text-slate-500 mb-1">資産勘定科目</label>
+                <select
+                  value={editInstAccountId}
+                  onChange={e => setEditInstAccountId(e.target.value)}
+                  className="border rounded px-2 py-1.5 text-sm w-44"
+                >
+                  <option value="">選択してください</option>
+                  {(['asset', 'liability'] as const).map(type => (
+                    <optgroup key={type} label={ACCOUNT_TYPE_LABELS[type]}>
+                      {accounts.filter(a => a.type === type).map(a => (
+                        <option key={a.id} value={a.id}>{a.name}</option>
+                      ))}
+                    </optgroup>
+                  ))}
+                </select>
+              </div>
+              <button
+                onClick={handleSaveInstitution}
+                disabled={!editInstitution || !editInstAccountId}
+                className="px-4 py-1.5 bg-indigo-600 text-white text-sm rounded-md hover:bg-indigo-700 disabled:opacity-40"
+              >
+                保存
+              </button>
+            </div>
+          </div>
+
+          {/* データ内金融機関 */}
+          {allInstitutions.length > 0 && (
+            <div className="card">
+              <h3 className="text-sm font-semibold text-slate-400 mb-3">データ内の金融機関</h3>
+              <div className="space-y-1">
+                {allInstitutions.map(inst => {
+                  const m = institutionMappings.find(im => im.institution === inst);
+                  const accName = m ? accounts.find(a => a.id === m.accountId)?.name : null;
+                  return (
+                    <div
+                      key={inst}
+                      onClick={() => setEditInstitution(inst)}
+                      className="flex items-center justify-between py-1 px-2 rounded hover:bg-slate-700 cursor-pointer"
+                    >
+                      <span className="text-sm text-slate-300">{inst}</span>
+                      <span className={`text-xs px-2 py-0.5 rounded-full ${
+                        accName ? 'bg-emerald-900/50 text-emerald-400' : 'bg-amber-900/50 text-amber-400'
+                      }`}>
+                        {accName ?? '未設定'}
+                      </span>
+                    </div>
+                  );
+                })}
+              </div>
+            </div>
+          )}
+
+          {/* 現在のマッピング */}
+          <div className="card">
+            <h3 className="text-sm font-semibold text-slate-400 mb-3">現在のマッピング</h3>
+            <table className="w-full text-sm">
+              <thead>
+                <tr className="border-b border-slate-700">
+                  <th className="table-th">保有金融機関</th>
+                  <th className="table-th">勘定科目</th>
+                </tr>
+              </thead>
+              <tbody>
+                {institutionMappings.map((m, i) => (
+                  <tr key={i} className="border-b border-slate-700/50 hover:bg-slate-700">
+                    <td className="table-td">{m.institution}</td>
+                    <td className="table-td text-indigo-400">
+                      {accounts.find(a => a.id === m.accountId)?.name ?? m.accountId}
+                    </td>
+                  </tr>
+                ))}
+              </tbody>
+            </table>
+          </div>
+        </div>
+      )}
+    </div>
+  );
+}

src/index.css

@@ -0,0 +1,56 @@
+@tailwind base;
+@tailwind components;
+@tailwind utilities;
+
+body {
+  font-family: 'Hiragino Sans', 'Hiragino Kaku Gothic ProN', 'Noto Sans JP', sans-serif;
+  background-color: #0f172a;
+  color: #f1f5f9;
+}
+
+/* Dark form elements */
+select,
+input[type="text"],
+input[type="number"],
+input[type="search"] {
+  background-color: #1e293b !important;
+  border-color: #475569 !important;
+  color: #f1f5f9 !important;
+  color-scheme: dark;
+}
+
+select option {
+  background-color: #1e293b;
+  color: #f1f5f9;
+}
+
+input::placeholder {
+  color: #64748b !important;
+}
+
+@layer components {
+  .nav-item {
+    @apply flex items-center gap-2 px-3 py-2 rounded-md text-sm font-medium transition-colors;
+  }
+  .nav-item-active {
+    @apply bg-indigo-700 text-white;
+  }
+  .nav-item-inactive {
+    @apply text-indigo-200 hover:bg-indigo-700 hover:text-white;
+  }
+  .card {
+    @apply bg-slate-800 rounded-lg shadow-sm border border-slate-700 p-4;
+  }
+  .amount-positive {
+    @apply text-emerald-400 font-medium;
+  }
+  .amount-negative {
+    @apply text-rose-400 font-medium;
+  }
+  .table-th {
+    @apply px-3 py-2 text-left text-xs font-semibold text-slate-400 uppercase tracking-wider;
+  }
+  .table-td {
+    @apply px-3 py-2 text-sm text-slate-300;
+  }
+}

src/lib/fileStorage.ts

@@ -0,0 +1,29 @@
+import type { StateStorage } from 'zustand/middleware';
+
+let debounceTimer: ReturnType<typeof setTimeout> | null = null;
+
+async function saveToFile(key: string, value: string) {
+  await fetch('/api/data', {
+    method: 'POST',
+    headers: { 'Content-Type': 'application/json' },
+    body: JSON.stringify({ key, value: JSON.parse(value) }),
+  });
+}
+
+export const fileStorage: StateStorage = {
+  async getItem(name) {
+    const res = await fetch('/api/data');
+    const data = await res.json() as Record<string, unknown>;
+    const val = data[name];
+    return val !== undefined ? JSON.stringify(val) : null;
+  },
+
+  setItem(name, value) {
+    if (debounceTimer) clearTimeout(debounceTimer);
+    debounceTimer = setTimeout(() => saveToFile(name, value), 1000);
+  },
+
+  async removeItem(name) {
+    await fetch(`/api/data?key=${encodeURIComponent(name)}`, { method: 'DELETE' });
+  },
+};

src/main.tsx

@@ -0,0 +1,10 @@
+import { StrictMode } from 'react'
+import { createRoot } from 'react-dom/client'
+import './index.css'
+import App from './App.tsx'
+
+createRoot(document.getElementById('root')!).render(
+  <StrictMode>
+    <App />
+  </StrictMode>,
+)

src/store/index.ts

@@ -0,0 +1,301 @@
+import { create } from 'zustand';
+import { persist, createJSONStorage } from 'zustand/middleware';
+import { fileStorage } from '../lib/fileStorage';
+import type {
+  Account, Transaction, CategoryMapping, InstitutionMapping,
+  OpeningBalance, Page, MFRecord, TransferOverride,
+} from '../types';
+import {
+  DEFAULT_ACCOUNTS,
+  DEFAULT_CATEGORY_MAPPINGS,
+  DEFAULT_INSTITUTION_MAPPINGS,
+} from '../utils/accounts';
+import { convertToTransactions } from '../utils/csvParser';
+
+interface AppState {
+  // ナビゲーション
+  currentPage: Page;
+  setCurrentPage: (page: Page) => void;
+  previousPage: Page | null;
+  navigateTo: (page: Page) => void;
+  goBack: () => void;
+
+  // 共有選択月（全ページで同期）
+  selectedMonth: string;
+  setSelectedMonth: (month: string) => void;
+
+  // 総勘定元帳の選択勘定科目（ページ間遷移で引き継ぐ）
+  selectedLedgerAccountId: string;
+  setSelectedLedgerAccountId: (id: string) => void;
+
+  // バランスシートの選択タブ（ページ間遷移で引き継ぐ）
+  balancesheetTab: 'bs' | 'pl';
+  setBalancesheetTab: (tab: 'bs' | 'pl') => void;
+
+  // 勘定科目マスタ
+  accounts: Account[];
+  setAccounts: (accounts: Account[]) => void;
+
+  // 仕訳データ
+  transactions: Transaction[];
+  addTransactions: (txs: Transaction[]) => void;
+  upsertTransactions: (txs: Transaction[]) => void;
+  removeTransactionsByMonth: (yearMonth: string) => void;
+  clearTransactions: () => void;
+
+  // カテゴリマッピング
+  categoryMappings: CategoryMapping[];
+  setCategoryMappings: (mappings: CategoryMapping[]) => void;
+  upsertCategoryMapping: (mapping: CategoryMapping) => void;
+
+  // 金融機関マッピング
+  institutionMappings: InstitutionMapping[];
+  setInstitutionMappings: (mappings: InstitutionMapping[]) => void;
+  upsertInstitutionMapping: (mapping: InstitutionMapping) => void;
+
+  // 期首残高
+  openingBalances: OpeningBalance[];
+  upsertOpeningBalance: (balance: OpeningBalance) => void;
+
+  // 振替スキップ除外（特定の振替取引を収入/費用として処理）
+  transferOverrides: TransferOverride[];
+  upsertTransferOverride: (override: TransferOverride) => void;
+  removeTransferOverride: (mfId: string) => void;
+
+  // インポート済みMF-IDセット（重複防止）
+  importedIds: string[];
+  addImportedIds: (ids: string[]) => void;
+
+  // 生のMFRecord（マッピング再適用のために保持）
+  rawRecords: MFRecord[];
+  addRawRecords: (records: MFRecord[]) => void;
+  upsertRawRecords: (records: MFRecord[]) => void;
+
+  // マッピングを再適用（生データから仕訳を再生成）
+  reapplyMappings: () => { added: number; unmapped: MFRecord[] };
+
+  // デフォルトを現在のマッピングにマージ（未設定のものだけ追加）
+  mergeDefaultMappings: () => void;
+
+  // 勘定科目マスタをデフォルトに新規分を追加
+  mergeDefaultAccounts: () => void;
+
+  // 総勘定元帳: 取引なし科目を非表示にする
+  hideInactiveLedgerAccounts: boolean;
+  setHideInactiveLedgerAccounts: (v: boolean) => void;
+
+  // バックアップデータを復元
+  restoreFromBackup: (data: BackupData) => void;
+}
+
+export interface BackupData {
+  version: number;
+  exportedAt: string;
+  accounts: Account[];
+  transactions: Transaction[];
+  categoryMappings: CategoryMapping[];
+  institutionMappings: InstitutionMapping[];
+  openingBalances: OpeningBalance[];
+  importedIds: string[];
+  rawRecords: MFRecord[];
+  transferOverrides?: TransferOverride[];
+}
+
+export const useStore = create<AppState>()(
+  persist(
+    (set, get) => ({
+      currentPage: 'dashboard',
+      previousPage: null,
+      setCurrentPage: (page) => set({ currentPage: page, previousPage: null }),
+      navigateTo: (page) => set((state) => ({ previousPage: state.currentPage, currentPage: page })),
+      goBack: () => set((state) => state.previousPage ? { currentPage: state.previousPage, previousPage: null } : {}),
+
+      selectedMonth: '',
+      setSelectedMonth: (month) => set({ selectedMonth: month }),
+
+      selectedLedgerAccountId: '',
+      setSelectedLedgerAccountId: (id) => set({ selectedLedgerAccountId: id }),
+
+      balancesheetTab: 'bs',
+      setBalancesheetTab: (tab) => set({ balancesheetTab: tab }),
+
+      hideInactiveLedgerAccounts: false,
+      setHideInactiveLedgerAccounts: (v) => set({ hideInactiveLedgerAccounts: v }),
+
+      accounts: DEFAULT_ACCOUNTS,
+      setAccounts: (accounts) => set({ accounts }),
+
+      transactions: [],
+      addTransactions: (txs) =>
+        set((state) => ({
+          transactions: [...state.transactions, ...txs].sort((a, b) =>
+            a.date.localeCompare(b.date)
+          ),
+        })),
+      upsertTransactions: (txs) =>
+        set((state) => {
+          const upsertMfIds = new Set(txs.map(t => t.mfId).filter(Boolean));
+          const upsertFallbackIds = new Set(txs.filter(t => !t.mfId).map(t => t.id));
+          const kept = state.transactions.filter(t =>
+            t.mfId ? !upsertMfIds.has(t.mfId) : !upsertFallbackIds.has(t.id)
+          );
+          return {
+            transactions: [...kept, ...txs].sort((a, b) => a.date.localeCompare(b.date)),
+          };
+        }),
+      removeTransactionsByMonth: (yearMonth) =>
+        set((state) => ({
+          transactions: state.transactions.filter(
+            (tx) => !tx.date.startsWith(yearMonth)
+          ),
+        })),
+      clearTransactions: () => set({ transactions: [], importedIds: [], rawRecords: [] }),
+
+      categoryMappings: DEFAULT_CATEGORY_MAPPINGS,
+      setCategoryMappings: (mappings) => set({ categoryMappings: mappings }),
+      upsertCategoryMapping: (mapping) =>
+        set((state) => {
+          const existing = state.categoryMappings.findIndex(
+            (m) =>
+              m.mfCategory === mapping.mfCategory &&
+              m.mfSubCategory === mapping.mfSubCategory
+          );
+          if (existing >= 0) {
+            const next = [...state.categoryMappings];
+            next[existing] = mapping;
+            return { categoryMappings: next };
+          }
+          return { categoryMappings: [...state.categoryMappings, mapping] };
+        }),
+
+      institutionMappings: DEFAULT_INSTITUTION_MAPPINGS,
+      setInstitutionMappings: (mappings) => set({ institutionMappings: mappings }),
+      upsertInstitutionMapping: (mapping) =>
+        set((state) => {
+          const existing = state.institutionMappings.findIndex(
+            (m) => m.institution === mapping.institution
+          );
+          if (existing >= 0) {
+            const next = [...state.institutionMappings];
+            next[existing] = mapping;
+            return { institutionMappings: next };
+          }
+          return { institutionMappings: [...state.institutionMappings, mapping] };
+        }),
+
+      openingBalances: [],
+      upsertOpeningBalance: (balance) =>
+        set((state) => {
+          const existing = state.openingBalances.findIndex(
+            (b) => b.accountId === balance.accountId
+          );
+          if (existing >= 0) {
+            const next = [...state.openingBalances];
+            next[existing] = balance;
+            return { openingBalances: next };
+          }
+          return { openingBalances: [...state.openingBalances, balance] };
+        }),
+
+      transferOverrides: [],
+      upsertTransferOverride: (override) =>
+        set((state) => {
+          const existing = state.transferOverrides.findIndex(o => o.mfId === override.mfId);
+          if (existing >= 0) {
+            const next = [...state.transferOverrides];
+            next[existing] = override;
+            return { transferOverrides: next };
+          }
+          return { transferOverrides: [...state.transferOverrides, override] };
+        }),
+      removeTransferOverride: (mfId) =>
+        set((state) => ({
+          transferOverrides: state.transferOverrides.filter(o => o.mfId !== mfId),
+        })),
+
+      importedIds: [],
+      addImportedIds: (ids) =>
+        set((state) => ({
+          importedIds: [...new Set([...state.importedIds, ...ids])],
+        })),
+
+      rawRecords: [],
+      addRawRecords: (records) =>
+        set((state) => ({
+          rawRecords: [...state.rawRecords, ...records],
+        })),
+      upsertRawRecords: (records) =>
+        set((state) => {
+          const upsertIds = new Set(records.map(r => r.ID).filter(Boolean));
+          const kept = state.rawRecords.filter(r => !r.ID || !upsertIds.has(r.ID));
+          return { rawRecords: [...kept, ...records] };
+        }),
+
+      reapplyMappings: () => {
+        const state = get();
+        const { transactions: newTxs, unmapped } = convertToTransactions(
+          state.rawRecords,
+          state.categoryMappings,
+          state.institutionMappings,
+          new Set<string>(),
+          state.accounts,
+          state.transferOverrides,
+        );
+        const newIds = newTxs.map(t => t.mfId ?? t.id).filter(Boolean);
+        set({
+          transactions: newTxs.sort((a, b) => a.date.localeCompare(b.date)),
+          importedIds: newIds,
+        });
+        return { added: newTxs.length, unmapped };
+      },
+
+      mergeDefaultMappings: () =>
+        set((state) => {
+          // カテゴリ: 既存にないものだけ追加
+          const catMappings = [...state.categoryMappings];
+          for (const dm of DEFAULT_CATEGORY_MAPPINGS) {
+            const exists = catMappings.some(
+              m => m.mfCategory === dm.mfCategory && m.mfSubCategory === dm.mfSubCategory
+            );
+            if (!exists) catMappings.push(dm);
+          }
+          // 金融機関: 既存にないものだけ追加
+          const instMappings = [...state.institutionMappings];
+          for (const dm of DEFAULT_INSTITUTION_MAPPINGS) {
+            const exists = instMappings.some(m => m.institution === dm.institution);
+            if (!exists) instMappings.push(dm);
+          }
+          return { categoryMappings: catMappings, institutionMappings: instMappings };
+        }),
+
+      mergeDefaultAccounts: () =>
+        set((state) => {
+          const accounts = [...state.accounts];
+          for (const da of DEFAULT_ACCOUNTS) {
+            const exists = accounts.some(a => a.id === da.id);
+            if (!exists) accounts.push(da);
+          }
+          return { accounts: accounts.sort((a, b) => a.order - b.order) };
+        }),
+
+      restoreFromBackup: (data) =>
+        set({
+          accounts: data.accounts,
+          transactions: data.transactions,
+          categoryMappings: data.categoryMappings,
+          institutionMappings: data.institutionMappings,
+          openingBalances: data.openingBalances,
+          importedIds: data.importedIds,
+          rawRecords: data.rawRecords ?? [],
+          transferOverrides: data.transferOverrides ?? [],
+        }),
+
+      // 現在のstateを参照するためのゲッター
+      _get: get,
+    }),
+    {
+      name: 'household-bookkeeping-store',
+      storage: createJSONStorage(() => fileStorage),
+    }
+  )
+);

src/types/index.ts

@@ -0,0 +1,77 @@
+// 勘定科目の種別
+export type AccountType = 'asset' | 'liability' | 'equity' | 'income' | 'expense';
+
+// 勘定科目
+export interface Account {
+  id: string;
+  name: string;
+  type: AccountType;
+  // 借方残高が正 (資産・費用) か 貸方残高が正 (負債・純資産・収益) か
+  normalBalance: 'debit' | 'credit';
+  order: number; // 表示順
+}
+
+// 仕訳明細
+export interface JournalEntry {
+  accountId: string;
+  debit: number;
+  credit: number;
+}
+
+// 仕訳（取引）
+export interface Transaction {
+  id: string;
+  date: string; // YYYY-MM-DD
+  description: string;
+  entries: JournalEntry[];
+  // MoneyForward 元データ
+  mfInstitution?: string;  // 保有金融機関
+  mfCategory?: string;     // 大項目
+  mfSubCategory?: string;  // 中項目
+  mfMemo?: string;         // メモ
+  mfId?: string;           // ID
+  isTransfer?: boolean;    // 振替フラグ
+}
+
+// MoneyForward CSV 1行
+export interface MFRecord {
+  計算対象: string;
+  日付: string;
+  内容: string;
+  金額: number;
+  保有金融機関: string;
+  大項目: string;
+  中項目: string;
+  メモ: string;
+  振替: string;
+  ID: string;
+}
+
+// カテゴリマッピング（MoneyForwardカテゴリ → 勘定科目ID）
+export interface CategoryMapping {
+  mfCategory: string;      // 大項目
+  mfSubCategory: string;   // 中項目（空の場合は大項目全体に適用）
+  accountId: string;       // 費用/収益 勘定科目ID
+}
+
+// 金融機関マッピング（保有金融機関 → 資産勘定科目ID）
+export interface InstitutionMapping {
+  institution: string;
+  accountId: string;
+}
+
+// 期首残高
+export interface OpeningBalance {
+  accountId: string;
+  amount: number; // 正規残高の方向で
+}
+
+// 振替スキップ除外（特定の振替取引を収入/費用として扱う）
+export interface TransferOverride {
+  mfId: string;        // 最初に設定した MF ID（識別キー）
+  description: string; // 内容テキスト（部分一致で以降のCSVにも適用）
+  accountId: string;   // 振り替える収益/費用 勘定科目ID
+}
+
+// ページ種別
+export type Page = 'dashboard' | 'import' | 'journal' | 'ledger' | 'balancesheet' | 'settings';

src/utils/accounts.ts

@@ -0,0 +1,242 @@
+import type { Account, CategoryMapping, InstitutionMapping } from '../types';
+
+// ============================================================
+// デフォルト勘定科目マスタ
+// ============================================================
+export const DEFAULT_ACCOUNTS: Account[] = [
+  // 資産
+  { id: 'cash',               name: '現金・財布',            type: 'asset',     normalBalance: 'debit',  order: 10 },
+  { id: 'bank_sbi',           name: '住信SBIネット銀行',     type: 'asset',     normalBalance: 'debit',  order: 11 },
+  { id: 'bank_smbc_olive',    name: '三井住友銀行(Olive)',   type: 'asset',     normalBalance: 'debit',  order: 12 },
+  { id: 'bank_mufg',          name: '三菱UFJ銀行',           type: 'asset',     normalBalance: 'debit',  order: 13 },
+  { id: 'bank_rakuten',       name: '楽天銀行',              type: 'asset',     normalBalance: 'debit',  order: 14 },
+  { id: 'bank_other',         name: 'その他銀行',            type: 'asset',     normalBalance: 'debit',  order: 15 },
+  { id: 'suica',              name: 'Suica・ICカード',       type: 'asset',     normalBalance: 'debit',  order: 16 },
+  { id: 'credit_asset',       name: 'クレジットカード資産',  type: 'asset',     normalBalance: 'debit',  order: 17 },
+  { id: 'investment',         name: '投資・証券',            type: 'asset',     normalBalance: 'debit',  order: 18 },
+  { id: 'point',              name: 'ポイント・マイル',       type: 'asset',     normalBalance: 'debit',  order: 19 },
+  { id: 'other_asset',        name: 'その他資産',            type: 'asset',     normalBalance: 'debit',  order: 20 },
+
+  // 負債
+  { id: 'credit_smbc',        name: '三井住友カード',        type: 'liability', normalBalance: 'credit', order: 30 },
+  { id: 'credit_amazon',      name: 'Amazonカード',          type: 'liability', normalBalance: 'credit', order: 31 },
+  { id: 'credit_other',       name: 'その他クレジット',      type: 'liability', normalBalance: 'credit', order: 32 },
+  { id: 'loan',               name: 'ローン',                type: 'liability', normalBalance: 'credit', order: 33 },
+  { id: 'other_liability',    name: 'その他負債',            type: 'liability', normalBalance: 'credit', order: 34 },
+
+  // 純資産
+  { id: 'opening_equity',     name: '期首純資産',            type: 'equity',    normalBalance: 'credit', order: 50 },
+
+  // 収益
+  { id: 'income_salary',      name: '給与収入',              type: 'income',    normalBalance: 'credit', order: 60 },
+  { id: 'income_bonus',       name: '賞与収入',              type: 'income',    normalBalance: 'credit', order: 61 },
+  { id: 'income_side',        name: '副業・フリー収入',      type: 'income',    normalBalance: 'credit', order: 62 },
+  { id: 'income_investment',  name: '投資収益',              type: 'income',    normalBalance: 'credit', order: 63 },
+  { id: 'income_point',       name: 'ポイント還元・キャッシュバック', type: 'income', normalBalance: 'credit', order: 64 },
+  { id: 'income_other',       name: 'その他収入',            type: 'income',    normalBalance: 'credit', order: 65 },
+
+  // 費用
+  { id: 'exp_food_grocery',   name: '食費（食料品）',        type: 'expense',   normalBalance: 'debit',  order: 70 },
+  { id: 'exp_food_dining',    name: '食費（外食・カフェ）',  type: 'expense',   normalBalance: 'debit',  order: 71 },
+  { id: 'exp_daily',          name: '日用品',                type: 'expense',   normalBalance: 'debit',  order: 72 },
+  { id: 'exp_transport',      name: '交通費',                type: 'expense',   normalBalance: 'debit',  order: 73 },
+  { id: 'exp_car',            name: '自動車関連',            type: 'expense',   normalBalance: 'debit',  order: 74 },
+  { id: 'exp_comms',          name: '通信費',                type: 'expense',   normalBalance: 'debit',  order: 75 },
+  { id: 'exp_electric',       name: '電気代',                type: 'expense',   normalBalance: 'debit',  order: 76 },
+  { id: 'exp_gas',            name: 'ガス代',                type: 'expense',   normalBalance: 'debit',  order: 77 },
+  { id: 'exp_water',          name: '水道代',                type: 'expense',   normalBalance: 'debit',  order: 78 },
+  { id: 'exp_housing',        name: '住居費',                type: 'expense',   normalBalance: 'debit',  order: 79 },
+  { id: 'exp_medical',        name: '医療費',                type: 'expense',   normalBalance: 'debit',  order: 80 },
+  { id: 'exp_entertainment',  name: '娯楽費',                type: 'expense',   normalBalance: 'debit',  order: 81 },
+  { id: 'exp_subscription',   name: 'サブスク・会費',        type: 'expense',   normalBalance: 'debit',  order: 82 },
+  { id: 'exp_book',           name: '書籍・教育',            type: 'expense',   normalBalance: 'debit',  order: 83 },
+  { id: 'exp_clothing',       name: '衣服・美容',            type: 'expense',   normalBalance: 'debit',  order: 84 },
+  { id: 'exp_insurance',      name: '保険料',                type: 'expense',   normalBalance: 'debit',  order: 85 },
+  { id: 'exp_tax',            name: '税金・社会保険料',      type: 'expense',   normalBalance: 'debit',  order: 86 },
+  { id: 'exp_tobacco',        name: '嗜好品（タバコ等）',    type: 'expense',   normalBalance: 'debit',  order: 87 },
+  { id: 'exp_social',         name: '交際費',                type: 'expense',   normalBalance: 'debit',  order: 88 },
+  { id: 'exp_savings',        name: '貯蓄・積立',            type: 'expense',   normalBalance: 'debit',  order: 89 },
+  { id: 'exp_investment_out', name: '投資積立',              type: 'expense',   normalBalance: 'debit',  order: 90 },
+  { id: 'exp_other',          name: 'その他支出',            type: 'expense',   normalBalance: 'debit',  order: 91 },
+];
+
+// ============================================================
+// デフォルトカテゴリマッピング (大項目+中項目 → 費用/収益勘定)
+// 中項目が空 = 大項目全体に適用
+// ============================================================
+export const DEFAULT_CATEGORY_MAPPINGS: CategoryMapping[] = [
+  // 収入
+  { mfCategory: '収入',       mfSubCategory: '給与',                accountId: 'income_salary' },
+  { mfCategory: '収入',       mfSubCategory: '賞与',                accountId: 'income_bonus' },
+  { mfCategory: '収入',       mfSubCategory: '一時所得',            accountId: 'income_other' },
+  { mfCategory: '収入',       mfSubCategory: 'その他入金',          accountId: 'income_other' },
+  { mfCategory: '収入',       mfSubCategory: '副収入',              accountId: 'income_side' },
+  { mfCategory: '収入',       mfSubCategory: '',                    accountId: 'income_other' },
+
+  // ポイント・マイル
+  { mfCategory: '収入',       mfSubCategory: 'ポイント',            accountId: 'income_point' },
+  { mfCategory: 'ポイント',   mfSubCategory: '',                    accountId: 'income_point' },
+
+  // 食費
+  { mfCategory: '食費',       mfSubCategory: '食料品',              accountId: 'exp_food_grocery' },
+  { mfCategory: '食費',       mfSubCategory: '外食',                accountId: 'exp_food_dining' },
+  { mfCategory: '食費',       mfSubCategory: 'カフェ',              accountId: 'exp_food_dining' },
+  { mfCategory: '食費',       mfSubCategory: '',                    accountId: 'exp_food_grocery' },
+
+  // 日用品
+  { mfCategory: '日用品',     mfSubCategory: '',                    accountId: 'exp_daily' },
+
+  // 交通費
+  { mfCategory: '交通費',     mfSubCategory: '電車・バス',          accountId: 'exp_transport' },
+  { mfCategory: '交通費',     mfSubCategory: 'タクシー',            accountId: 'exp_transport' },
+  { mfCategory: '交通費',     mfSubCategory: '交通電子マネー',      accountId: 'exp_transport' },
+  { mfCategory: '交通費',     mfSubCategory: '',                    accountId: 'exp_transport' },
+
+  // 自動車
+  { mfCategory: '自動車',         mfSubCategory: 'ガソリン',         accountId: 'exp_car' },
+  { mfCategory: '自動車',         mfSubCategory: '',                 accountId: 'exp_car' },
+  { mfCategory: '自動車・バイク', mfSubCategory: 'ガソリン代',      accountId: 'exp_car' },
+  { mfCategory: '自動車・バイク', mfSubCategory: '',                accountId: 'exp_car' },
+
+  // 通信費
+  { mfCategory: '通信費',     mfSubCategory: '',                    accountId: 'exp_comms' },
+
+  // 光熱費
+  { mfCategory: '水道・光熱費', mfSubCategory: '電気代',            accountId: 'exp_electric' },
+  { mfCategory: '水道・光熱費', mfSubCategory: 'ガス代',            accountId: 'exp_gas' },
+  { mfCategory: '水道・光熱費', mfSubCategory: '水道代',            accountId: 'exp_water' },
+  { mfCategory: '水道・光熱費', mfSubCategory: '',                  accountId: 'exp_electric' },
+
+  // 住居
+  { mfCategory: '住居',       mfSubCategory: '',                    accountId: 'exp_housing' },
+  { mfCategory: '住宅',       mfSubCategory: '',                    accountId: 'exp_housing' },
+
+  // 医療
+  { mfCategory: '医療費',     mfSubCategory: '',                    accountId: 'exp_medical' },
+  { mfCategory: '健康・医療', mfSubCategory: '',                    accountId: 'exp_medical' },
+
+  // 娯楽
+  { mfCategory: '娯楽',       mfSubCategory: '',                    accountId: 'exp_entertainment' },
+  { mfCategory: '趣味・娯楽', mfSubCategory: '',                    accountId: 'exp_entertainment' },
+
+  // サブスク
+  { mfCategory: '教養・教育', mfSubCategory: 'サブスク',            accountId: 'exp_subscription' },
+  { mfCategory: '趣味・娯楽', mfSubCategory: 'サブスク',            accountId: 'exp_subscription' },
+
+  // 書籍・教育
+  { mfCategory: '教養・教育', mfSubCategory: '本・DVD',             accountId: 'exp_book' },
+  { mfCategory: '教養・教育', mfSubCategory: '',                    accountId: 'exp_book' },
+
+  // 衣服・美容
+  { mfCategory: '衣服・美容', mfSubCategory: '',                    accountId: 'exp_clothing' },
+
+  // 保険
+  { mfCategory: '保険',       mfSubCategory: '',                    accountId: 'exp_insurance' },
+
+  // 税金・社会保障
+  { mfCategory: '税金・社会保険',  mfSubCategory: '',                accountId: 'exp_tax' },
+  { mfCategory: '税・社会保険',   mfSubCategory: '',                 accountId: 'exp_tax' },
+  { mfCategory: '税・社会保障',   mfSubCategory: '',                 accountId: 'exp_tax' },
+  { mfCategory: '税金・社会保障', mfSubCategory: '',                 accountId: 'exp_tax' },
+  { mfCategory: '税金',          mfSubCategory: '',                  accountId: 'exp_tax' },
+
+  // 交際費
+  { mfCategory: '交際費',     mfSubCategory: '',                    accountId: 'exp_social' },
+
+  // 未分類
+  { mfCategory: '未分類',     mfSubCategory: '',                    accountId: 'exp_other' },
+
+  // 水道・光熱費（実際のMFカテゴリに合わせて追加）
+  { mfCategory: '水道・光熱費', mfSubCategory: 'ガス・灯油代',      accountId: 'exp_gas' },
+
+  // タバコ・嗜好品
+  { mfCategory: '嗜好品',     mfSubCategory: 'タバコ',              accountId: 'exp_tobacco' },
+  { mfCategory: '嗜好品',     mfSubCategory: '',                    accountId: 'exp_tobacco' },
+
+  // 現金・カード（資産間移動のためスキップ）
+  // ATM引き出し: 銀行→現金の振替、電子マネー: カード→Suicaのチャージ（実際の交通費は別途記録）
+  { mfCategory: '現金・カード', mfSubCategory: 'ATM引き出し',        accountId: '_skip_' },
+  { mfCategory: '現金・カード', mfSubCategory: '電子マネー',          accountId: '_skip_' },
+  { mfCategory: '現金・カード', mfSubCategory: 'カード引き落とし',    accountId: '_skip_' },
+  { mfCategory: '現金・カード', mfSubCategory: '',                    accountId: '_skip_' },
+
+  // その他（資産間移動はスキップ）
+  { mfCategory: 'その他', mfSubCategory: '自分の銀行へ移動',      accountId: '_skip_' },
+  { mfCategory: 'その他', mfSubCategory: '天引き貯金',             accountId: 'exp_savings' },
+  { mfCategory: 'その他', mfSubCategory: '投資用振り込み',         accountId: 'exp_investment_out' },
+  { mfCategory: 'その他', mfSubCategory: '',                       accountId: 'exp_other' },
+  { mfCategory: '特別な支出', mfSubCategory: '',                   accountId: 'exp_other' },
+  { mfCategory: 'その他支出', mfSubCategory: '',                   accountId: 'exp_other' },
+  { mfCategory: '雑費',       mfSubCategory: '',                   accountId: 'exp_other' },
+];
+
+// ============================================================
+// デフォルト金融機関マッピング (保有金融機関 → 資産勘定)
+// ============================================================
+export const DEFAULT_INSTITUTION_MAPPINGS: InstitutionMapping[] = [
+  { institution: '住信SBIネット銀行',             accountId: 'bank_sbi' },
+  { institution: 'SBI銀行',                      accountId: 'bank_sbi' },
+  { institution: 'SBI証券',                      accountId: 'investment' },
+  { institution: '三井住友銀行(Olive)',           accountId: 'bank_smbc_olive' },
+  { institution: '三菱UFJ銀行',                  accountId: 'bank_mufg' },
+  { institution: '楽天銀行',                     accountId: 'bank_rakuten' },
+  { institution: '楽天カード',                   accountId: 'credit_other' },
+  { institution: 'モバイルSuica',                accountId: 'suica' },
+  { institution: 'VIEW CARD',                    accountId: 'credit_smbc' },
+  { institution: '三井住友カード (VpassID)',      accountId: 'credit_smbc' },
+  { institution: 'Amazon.co.jp',                 accountId: 'credit_amazon' },
+  { institution: '現金',                         accountId: 'cash' },
+  { institution: 'リアルの個人財布',             accountId: 'cash' },
+];
+
+// ============================================================
+// ヘルパー: カテゴリに対応する勘定科目IDを検索
+// 中項目一致 → 大項目一致（中項目空） の順で優先
+// ============================================================
+export function findAccountByCategory(
+  mappings: CategoryMapping[],
+  category: string,
+  subCategory: string,
+): string | null {
+  // 1. 大項目+中項目 完全一致
+  const exactMatch = mappings.find(
+    m => m.mfCategory === category && m.mfSubCategory === subCategory
+  );
+  if (exactMatch) return exactMatch.accountId;
+
+  // 2. 大項目一致・中項目空（大項目全体に適用）
+  const categoryMatch = mappings.find(
+    m => m.mfCategory === category && m.mfSubCategory === ''
+  );
+  if (categoryMatch) return categoryMatch.accountId;
+
+  return null;
+}
+
+// ============================================================
+// ヘルパー: 金融機関に対応する資産勘定科目IDを検索
+// ============================================================
+export function findAccountByInstitution(
+  mappings: InstitutionMapping[],
+  institution: string | undefined,
+): string | null {
+  if (!institution) return null;
+  // 完全一致
+  const exact = mappings.find(m => m.institution === institution);
+  if (exact) return exact.accountId;
+
+  // 部分一致（前方）
+  const partial = mappings.find(m => institution.includes(m.institution) || m.institution.includes(institution));
+  if (partial) return partial.accountId;
+
+  return null;
+}
+
+// 勘定科目種別の日本語ラベル
+export const ACCOUNT_TYPE_LABELS: Record<string, string> = {
+  asset:     '資産',
+  liability: '負債',
+  equity:    '純資産',
+  income:    '収益',
+  expense:   '費用',
+};

src/utils/bookkeeping.ts

@@ -0,0 +1,249 @@
+import type { Account, Transaction, OpeningBalance } from '../types';
+
+// 勘定科目の残高を計算（期首残高 + 仕訳の増減）
+export function calcAccountBalance(
+  account: Account,
+  transactions: Transaction[],
+  openingBalances: OpeningBalance[],
+): number {
+  // 期首残高
+  const opening = openingBalances.find(o => o.accountId === account.id)?.amount ?? 0;
+
+  // 仕訳合計
+  let debitTotal = 0;
+  let creditTotal = 0;
+  for (const tx of transactions) {
+    for (const entry of tx.entries) {
+      if (entry.accountId === account.id) {
+        debitTotal  += entry.debit;
+        creditTotal += entry.credit;
+      }
+    }
+  }
+
+  // 正規残高方向で計算
+  if (account.normalBalance === 'debit') {
+    return opening + debitTotal - creditTotal;
+  } else {
+    return opening + creditTotal - debitTotal;
+  }
+}
+
+// 全勘定科目の残高マップを返す
+export function calcAllBalances(
+  accounts: Account[],
+  transactions: Transaction[],
+  openingBalances: OpeningBalance[],
+): Map<string, number> {
+  const map = new Map<string, number>();
+  for (const acc of accounts) {
+    map.set(acc.id, calcAccountBalance(acc, transactions, openingBalances));
+  }
+  return map;
+}
+
+// 指定期間の仕訳のみフィルタ
+export function filterByMonth(
+  transactions: Transaction[],
+  year: number,
+  month: number, // 1-12
+): Transaction[] {
+  const prefix = `${year}-${String(month).padStart(2, '0')}`;
+  return transactions.filter(tx => tx.date.startsWith(prefix));
+}
+
+// 月次損益を計算（収益合計 - 費用合計）
+export function calcMonthlyPL(
+  accounts: Account[],
+  transactions: Transaction[],
+  year: number,
+  month: number,
+): { incomeTotal: number; expenseTotal: number; netIncome: number; byAccount: Map<string, number> } {
+  const monthTx = filterByMonth(transactions, year, month);
+  const byAccount = new Map<string, number>();
+
+  let incomeTotal = 0;
+  let expenseTotal = 0;
+
+  for (const acc of accounts) {
+    if (acc.type !== 'income' && acc.type !== 'expense') continue;
+    const bal = calcAccountBalance(acc, monthTx, []);
+    byAccount.set(acc.id, bal);
+    if (acc.type === 'income')  incomeTotal  += bal;
+    if (acc.type === 'expense') expenseTotal += bal;
+  }
+
+  return { incomeTotal, expenseTotal, netIncome: incomeTotal - expenseTotal, byAccount };
+}
+
+// 任意のtransactionsセットでP&Lを計算（全期間対応版）
+export function calcPL(
+  accounts: Account[],
+  transactions: Transaction[],
+): { incomeTotal: number; expenseTotal: number; netIncome: number; byAccount: Map<string, number> } {
+  const byAccount = new Map<string, number>();
+  let incomeTotal = 0;
+  let expenseTotal = 0;
+
+  for (const acc of accounts) {
+    if (acc.type !== 'income' && acc.type !== 'expense') continue;
+    const bal = calcAccountBalance(acc, transactions, []);
+    byAccount.set(acc.id, bal);
+    if (acc.type === 'income')  incomeTotal  += bal;
+    if (acc.type === 'expense') expenseTotal += bal;
+  }
+
+  return { incomeTotal, expenseTotal, netIncome: incomeTotal - expenseTotal, byAccount };
+}
+
+// 月一覧を取得（データから）
+export function getAvailableMonths(transactions: Transaction[]): string[] {
+  const months = new Set<string>();
+  for (const tx of transactions) {
+    months.add(tx.date.substring(0, 7)); // YYYY-MM
+  }
+  return Array.from(months).sort().reverse();
+}
+
+// 金額フォーマット
+export function formatAmount(amount: number, showSign = false): string {
+  const formatted = Math.abs(amount).toLocaleString('ja-JP');
+  if (showSign && amount > 0) return `+¥${formatted}`;
+  if (amount < 0) return `-¥${formatted}`;
+  return `¥${formatted}`;
+}
+
+// バランスシート構築
+export interface BalanceSheetData {
+  assets:      { account: Account; balance: number }[];
+  liabilities: { account: Account; balance: number }[];
+  equity:      { account: Account; balance: number }[];
+  totalAssets:      number;
+  totalLiabilities: number;
+  totalEquity:      number;
+  netWorth:         number; // 資産 - 負債
+}
+
+export function buildBalanceSheet(
+  accounts: Account[],
+  transactions: Transaction[],
+  openingBalances: OpeningBalance[],
+  targetDate?: string, // この日付以前の仕訳のみ
+): BalanceSheetData {
+  const txs = targetDate
+    ? transactions.filter(tx => tx.date <= targetDate)
+    : transactions;
+
+  // 収益-費用の差分（当期純利益）を純資産に加算するため計算
+  const incomeExpenseNet = accounts.reduce((net, acc) => {
+    if (acc.type !== 'income' && acc.type !== 'expense') return net;
+    const bal = calcAccountBalance(acc, txs, []);
+    return acc.type === 'income' ? net + bal : net - bal;
+  }, 0);
+
+  const data: BalanceSheetData = {
+    assets:      [],
+    liabilities: [],
+    equity:      [],
+    totalAssets:      0,
+    totalLiabilities: 0,
+    totalEquity:      0,
+    netWorth:         0,
+  };
+
+  for (const acc of accounts.filter(a => a.type === 'asset')) {
+    const bal = calcAccountBalance(acc, txs, openingBalances);
+    if (bal !== 0) {
+      data.assets.push({ account: acc, balance: bal });
+      data.totalAssets += bal;
+    }
+  }
+
+  for (const acc of accounts.filter(a => a.type === 'liability')) {
+    const bal = calcAccountBalance(acc, txs, openingBalances);
+    if (bal !== 0) {
+      data.liabilities.push({ account: acc, balance: bal });
+      data.totalLiabilities += bal;
+    }
+  }
+
+  for (const acc of accounts.filter(a => a.type === 'equity')) {
+    const bal = calcAccountBalance(acc, txs, openingBalances);
+    if (bal !== 0) {
+      data.equity.push({ account: acc, balance: bal });
+      data.totalEquity += bal;
+    }
+  }
+
+  // 当期純利益を純資産に含める（仮勘定として表示）
+  if (incomeExpenseNet !== 0) {
+    data.equity.push({
+      account: {
+        id: '__net_income__',
+        name: '当期純利益',
+        type: 'equity',
+        normalBalance: 'credit',
+        order: 99,
+      },
+      balance: incomeExpenseNet,
+    });
+    data.totalEquity += incomeExpenseNet;
+  }
+
+  data.netWorth = data.totalAssets - data.totalLiabilities;
+
+  return data;
+}
+
+// 総勘定元帳: 指定勘定の仕訳明細一覧
+export interface LedgerLine {
+  date: string;
+  description: string;
+  counterAccountName: string; // 相手勘定
+  debit: number;
+  credit: number;
+  balance: number; // 累計残高
+}
+
+export function buildLedger(
+  account: Account,
+  accounts: Account[],
+  transactions: Transaction[],
+  openingBalance: number,
+): LedgerLine[] {
+  const accountMap = new Map(accounts.map(a => [a.id, a]));
+
+  // 対象勘定の仕訳だけ抽出
+  type RawLine = { date: string; description: string; counterAccountId: string; debit: number; credit: number };
+  const lines: RawLine[] = [];
+
+  for (const tx of transactions) {
+    for (const entry of tx.entries) {
+      if (entry.accountId !== account.id) continue;
+      // 相手勘定を探す
+      const counterEntry = tx.entries.find(e => e.accountId !== account.id);
+      lines.push({
+        date: tx.date,
+        description: tx.description,
+        counterAccountId: counterEntry?.accountId ?? '',
+        debit: entry.debit,
+        credit: entry.credit,
+      });
+    }
+  }
+
+  // 日付順
+  lines.sort((a, b) => a.date.localeCompare(b.date));
+
+  // 累計残高を計算
+  let balance = openingBalance;
+  return lines.map(line => {
+    const counterName = accountMap.get(line.counterAccountId)?.name ?? '';
+    if (account.normalBalance === 'debit') {
+      balance += line.debit - line.credit;
+    } else {
+      balance += line.credit - line.debit;
+    }
+    return { ...line, counterAccountName: counterName, balance };
+  });
+}

src/utils/csvParser.ts

@@ -0,0 +1,166 @@
+import Papa from 'papaparse';
+import type { MFRecord, Transaction, CategoryMapping, InstitutionMapping, Account, TransferOverride } from '../types';
+import { findAccountByCategory, findAccountByInstitution } from './accounts';
+
+// MoneyForward CSV を Shift-JIS でデコードしてパース
+export async function parseMFCsv(file: File): Promise<MFRecord[]> {
+  const buffer = await file.arrayBuffer();
+  const decoder = new TextDecoder('shift-jis');
+  const text = decoder.decode(buffer);
+
+  return new Promise((resolve, reject) => {
+    Papa.parse<Record<string, string>>(text, {
+      header: true,
+      skipEmptyLines: true,
+      transformHeader: (header: string) => header.trim(),
+      complete: (results) => {
+        const records: MFRecord[] = results.data.map((row) => {
+          // 金額列: "金額（円）" または "金額" として読み込まれる
+          const amountStr = row['金額（円）'] ?? row['金額'] ?? '0';
+          const amount = parseInt(amountStr.replace(/,/g, ''), 10) || 0;
+
+          return {
+            計算対象: row['計算対象'] ?? '',
+            日付:     (row['日付'] ?? '').trim(),
+            内容:     (row['内容'] ?? '').trim(),
+            金額:     amount,
+            保有金融機関: (row['保有金融機関'] ?? '').trim(),
+            大項目:   (row['大項目'] ?? '').trim(),
+            中項目:   (row['中項目'] ?? '').trim(),
+            メモ:     (row['メモ'] ?? '').trim(),
+            振替:     (row['振替'] ?? '0').trim(),
+            ID:       (row['ID'] ?? '').trim(),
+          };
+        });
+        resolve(records);
+      },
+      error: reject,
+    });
+  });
+}
+
+// MoneyForwardの日付 "YYYY/MM/DD" → "YYYY-MM-DD"
+function normalizeDate(mfDate: string): string {
+  return mfDate.replace(/\//g, '-');
+}
+
+// MFRecordのリストを複式仕訳に変換
+// カテゴリマッピングで解決した勘定科目のタイプ（expense/income）で借方・貸方を決定する。
+// MFのCSVでは現金支出が正の金額で記録される場合があるため、金額の符号ではなく
+// 勘定科目タイプを優先して判断する。
+export function convertToTransactions(
+  records: MFRecord[],
+  categoryMappings: CategoryMapping[],
+  institutionMappings: InstitutionMapping[],
+  existingIds: Set<string>,
+  accounts: Account[] = [],
+  transferOverrides: TransferOverride[] = [],
+): { transactions: Transaction[]; updated: number; unmapped: MFRecord[] } {
+  const accountMap = new Map(accounts.map(a => [a.id, a]));
+  const overrideMap = new Map(transferOverrides.map(o => [o.mfId, o]));
+  const transactions: Transaction[] = [];
+  const unmapped: MFRecord[] = [];
+  let updated = 0;
+
+  for (const rec of records) {
+    // 振替取引（口座間移動）は原則スキップ。ただし除外設定があれば収入/費用として処理
+    if (rec.振替 === '1') {
+      // ID完全一致 → 内容テキスト部分一致 の順でマッチ
+      const override = overrideMap.get(rec.ID)
+        ?? transferOverrides.find(o => o.description && rec.内容.includes(o.description));
+      if (!override) continue;
+
+      // 除外設定あり: 指定勘定科目への収入として処理
+      if (rec.ID && existingIds.has(rec.ID)) updated++;
+      const date = normalizeDate(rec.日付);
+      const amount = Math.abs(rec.金額);
+      const assetAccountId = findAccountByInstitution(institutionMappings, rec.保有金融機関) ?? 'other_asset';
+      const overrideAccount = accountMap.get(override.accountId);
+      const isExpense = overrideAccount?.type === 'expense';
+      transactions.push({
+        id: rec.ID || `${date}-${rec.内容}-${rec.金額}`,
+        date,
+        description: rec.内容,
+        entries: isExpense
+          ? [
+              { accountId: override.accountId, debit: amount, credit: 0 },
+              { accountId: assetAccountId,      debit: 0,      credit: amount },
+            ]
+          : [
+              { accountId: assetAccountId,      debit: amount, credit: 0 },
+              { accountId: override.accountId,  debit: 0,      credit: amount },
+            ],
+        mfInstitution: rec.保有金融機関,
+        mfCategory:    rec.大項目,
+        mfSubCategory: rec.中項目,
+        mfMemo:        rec.メモ,
+        mfId:          rec.ID,
+        isTransfer:    false,
+      });
+      continue;
+    }
+
+    // 既存IDは更新カウント（スキップせず上書き）
+    if (rec.ID && existingIds.has(rec.ID)) updated++;
+
+    const date = normalizeDate(rec.日付);
+    const amount = rec.金額;
+    if (amount === 0) continue;
+
+    // カテゴリ → 勘定科目
+    const categoryAccountId = findAccountByCategory(categoryMappings, rec.大項目, rec.中項目);
+    if (!categoryAccountId) {
+      unmapped.push(rec);
+      continue;
+    }
+    if (categoryAccountId === '_skip_') continue;
+
+    // 金融機関 → 資産勘定
+    const assetAccountId = findAccountByInstitution(institutionMappings, rec.保有金融機関)
+      ?? 'other_asset';
+
+    // 勘定科目タイプで借方・貸方を決定（金額の符号より優先）
+    const categoryAccount = accountMap.get(categoryAccountId);
+    const isExpense = categoryAccount
+      ? categoryAccount.type === 'expense'
+      : amount < 0; // accounts未渡しのフォールバック
+
+    if (isExpense) {
+      // 費用: 借方=費用勘定, 貸方=資産勘定（現金・口座から支払い）
+      transactions.push({
+        id: rec.ID || `${date}-${rec.内容}-${amount}`,
+        date,
+        description: rec.内容,
+        entries: [
+          { accountId: categoryAccountId, debit: Math.abs(amount), credit: 0 },
+          { accountId: assetAccountId,    debit: 0, credit: Math.abs(amount) },
+        ],
+        mfInstitution: rec.保有金融機関,
+        mfCategory:    rec.大項目,
+        mfSubCategory: rec.中項目,
+        mfMemo:        rec.メモ,
+        mfId:          rec.ID,
+        isTransfer:    false,
+      });
+    } else {
+      // 収益: 借方=資産勘定, 貸方=収益勘定（現金・口座に入金）
+      transactions.push({
+        id: rec.ID || `${date}-${rec.内容}-${amount}`,
+        date,
+        description: rec.内容,
+        entries: [
+          { accountId: assetAccountId,    debit: Math.abs(amount), credit: 0 },
+          { accountId: categoryAccountId, debit: 0, credit: Math.abs(amount) },
+        ],
+        mfInstitution: rec.保有金融機関,
+        mfCategory:    rec.大項目,
+        mfSubCategory: rec.中項目,
+        mfMemo:        rec.メモ,
+        mfId:          rec.ID,
+        isTransfer:    false,
+      });
+    }
+  }
+
+  return { transactions, updated, unmapped };
+}

src/vite-env.d.ts

@@ -0,0 +1 @@
+/// <reference types="vite/client" />

tailwind.config.js

@@ -0,0 +1,11 @@
+/** @type {import('tailwindcss').Config} */
+export default {
+  content: [
+    "./index.html",
+    "./src/**/*.{js,ts,jsx,tsx}",
+  ],
+  theme: {
+    extend: {},
+  },
+  plugins: [],
+}

tsconfig.json

@@ -0,0 +1,20 @@
+{
+  "compilerOptions": {
+    "target": "ES2020",
+    "useDefineForClassFields": true,
+    "lib": ["ES2020", "DOM", "DOM.Iterable"],
+    "module": "ESNext",
+    "skipLibCheck": true,
+    "moduleResolution": "bundler",
+    "allowImportingTsExtensions": true,
+    "resolveJsonModule": true,
+    "isolatedModules": true,
+    "noEmit": true,
+    "jsx": "react-jsx",
+    "strict": true,
+    "noUnusedLocals": true,
+    "noUnusedParameters": true,
+    "noFallthroughCasesInSwitch": true
+  },
+  "include": ["src"]
+}

vite.config.ts

@@ -0,0 +1,67 @@
+import { defineConfig } from 'vite'
+import react from '@vitejs/plugin-react'
+import fs from 'node:fs'
+import path from 'node:path'
+import type { IncomingMessage, ServerResponse } from 'node:http'
+
+const DATA_FILE = path.resolve('./data.json')
+
+function readData(): Record<string, unknown> {
+  if (!fs.existsSync(DATA_FILE)) return {}
+  try {
+    return JSON.parse(fs.readFileSync(DATA_FILE, 'utf-8'))
+  } catch {
+    return {}
+  }
+}
+
+function readBody(req: IncomingMessage): Promise<string> {
+  return new Promise((resolve) => {
+    let body = ''
+    req.on('data', (chunk: Buffer) => { body += chunk.toString() })
+    req.on('end', () => resolve(body))
+  })
+}
+
+export default defineConfig({
+  plugins: [
+    react(),
+    {
+      name: 'data-api',
+      configureServer(server) {
+        server.middlewares.use('/api/data', async (req: IncomingMessage, res: ServerResponse) => {
+          res.setHeader('Content-Type', 'application/json')
+
+          if (req.method === 'GET') {
+            const data = readData()
+            res.end(JSON.stringify(data))
+
+          } else if (req.method === 'POST') {
+            const body = await readBody(req)
+            const incoming = JSON.parse(body) as { key: string; value: unknown }
+            const data = readData()
+            data[incoming.key] = incoming.value
+            fs.writeFileSync(DATA_FILE, JSON.stringify(data))
+            res.end('{"ok":true}')
+
+          } else if (req.method === 'DELETE') {
+            const key = new URL(req.url ?? '', 'http://x').searchParams.get('key')
+            if (key) {
+              const data = readData()
+              delete data[key]
+              fs.writeFileSync(DATA_FILE, JSON.stringify(data))
+            }
+            res.end('{"ok":true}')
+
+          } else {
+            res.statusCode = 405
+            res.end('{"error":"Method Not Allowed"}')
+          }
+        })
+      },
+    },
+  ],
+  server: {
+    host: true, // ローカルネットワーク全体に公開
+  },
+})