diff --git a/database/migrations/2026_03_17_105822_unify_account_codes_category_to_english.php b/database/migrations/2026_03_17_105822_unify_account_codes_category_to_english.php
new file mode 100644
index 00000000..74e2ef91
--- /dev/null
+++ b/database/migrations/2026_03_17_105822_unify_account_codes_category_to_english.php
@@ -0,0 +1,52 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Support\Facades\DB;
+
+return new class extends Migration
+{
+    /**
+     * 계정과목 카테고리를 영문으로 통일
+     *
+     * tenant_id=1(코드브릿지엑스 본사)에 한글 카테고리가 섞여 있어
+     * API 표준(영문)으로 통일한다.
+     */
+    public function up(): void
+    {
+        $mapping = [
+            '자산' => 'asset',
+            '부채' => 'liability',
+            '자본' => 'capital',
+            '수익' => 'revenue',
+            '비용' => 'expense',
+        ];
+
+        foreach ($mapping as $korean => $english) {
+            DB::table('account_codes')
+                ->where('category', $korean)
+                ->update(['category' => $english]);
+        }
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        $mapping = [
+            'asset' => '자산',
+            'liability' => '부채',
+            'capital' => '자본',
+            'revenue' => '수익',
+            'expense' => '비용',
+        ];
+
+        // tenant_id=1만 원복 (다른 테넌트는 원래 영문)
+        foreach ($mapping as $english => $korean) {
+            DB::table('account_codes')
+                ->where('tenant_id', 1)
+                ->where('category', $english)
+                ->update(['category' => $korean]);
+        }
+    }
+};