diff --git a/database/migrations/2026_02_05_100001_create_daily_fund_transactions_table.php b/database/migrations/2026_02_05_100001_create_daily_fund_transactions_table.php
new file mode 100644
index 0000000..5182169
--- /dev/null
+++ b/database/migrations/2026_02_05_100001_create_daily_fund_transactions_table.php
@@ -0,0 +1,36 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration {
+    public function up(): void
+    {
+        if (Schema::hasTable('daily_fund_transactions')) {
+            return;
+        }
+        Schema::create('daily_fund_transactions', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id');
+            $table->date('transaction_date');                    // 거래일
+            $table->string('type', 20);                          // income, expense
+            $table->string('time', 10)->nullable();              // 시간 (HH:MM)
+            $table->unsignedBigInteger('account_id')->nullable(); // 계좌ID (corporate_cards 등과 연동 가능)
+            $table->string('account_name', 50)->nullable();       // 계좌/은행명 (간편 저장용)
+            $table->string('description', 200);                  // 적요
+            $table->bigInteger('amount')->default(0);            // 금액
+            $table->string('category', 50)->nullable();          // 카테고리
+            $table->string('note', 200)->nullable();             // 비고
+            $table->timestamps();
+            $table->softDeletes();
+            $table->index(['tenant_id', 'transaction_date']);
+            $table->index(['tenant_id', 'type']);
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('daily_fund_transactions');
+    }
+};
diff --git a/database/migrations/2026_02_05_100002_create_daily_fund_memos_table.php b/database/migrations/2026_02_05_100002_create_daily_fund_memos_table.php
new file mode 100644
index 0000000..36cf021
--- /dev/null
+++ b/database/migrations/2026_02_05_100002_create_daily_fund_memos_table.php
@@ -0,0 +1,28 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration {
+    public function up(): void
+    {
+        if (Schema::hasTable('daily_fund_memos')) {
+            return;
+        }
+        Schema::create('daily_fund_memos', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id');
+            $table->date('memo_date')->comment('해당 날짜');
+            $table->text('memo')->nullable();
+            $table->string('author', 50)->nullable();
+            $table->timestamps();
+            $table->unique(['tenant_id', 'memo_date']);
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('daily_fund_memos');
+    }
+};