diff --git a/database/migrations/2026_02_10_100000_add_source_fields_to_journal_entries.php b/database/migrations/2026_02_10_100000_add_source_fields_to_journal_entries.php
new file mode 100644
index 0000000..a7f7f56
--- /dev/null
+++ b/database/migrations/2026_02_10_100000_add_source_fields_to_journal_entries.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
+    {
+        Schema::table('journal_entries', function (Blueprint $table) {
+            $table->string('source_type', 30)->nullable()->after('status')
+                ->comment('원본 거래 유형: bank_transaction, hometax_invoice, manual');
+            $table->string('source_key', 255)->nullable()->after('source_type')
+                ->comment('원본 거래 고유키');
+
+            $table->index(['tenant_id', 'source_type', 'source_key'], 'je_source_idx');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::table('journal_entries', function (Blueprint $table) {
+            $table->dropIndex('je_source_idx');
+            $table->dropColumn(['source_type', 'source_key']);
+        });
+    }
+};