diff --git a/database/migrations/2026_02_05_100003_create_card_transactions_table.php b/database/migrations/2026_02_05_100003_create_card_transactions_table.php
new file mode 100644
index 0000000..9a55734
--- /dev/null
+++ b/database/migrations/2026_02_05_100003_create_card_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('card_transactions')) {
+            return;
+        }
+        Schema::create('card_transactions', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id');
+            $table->unsignedBigInteger('card_id')->nullable();   // corporate_cards.id
+            $table->date('transaction_date');                     // 거래일
+            $table->string('time', 10)->nullable();              // 시간 (HH:MM)
+            $table->string('merchant', 200);                     // 가맹점명
+            $table->string('category', 50)->nullable();          // 카테고리
+            $table->bigInteger('amount')->default(0);            // 금액 (음수=취소)
+            $table->string('approval_no', 50)->nullable();       // 승인번호
+            $table->string('status', 20)->default('approved');   // approved, cancelled
+            $table->text('memo')->nullable();
+            $table->timestamps();
+            $table->softDeletes();
+            $table->index(['tenant_id', 'transaction_date']);
+            $table->index(['tenant_id', 'card_id']);
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('card_transactions');
+    }
+};