diff --git a/database/migrations/2026_02_06_200000_create_barobill_bank_transaction_splits_table.php b/database/migrations/2026_02_06_200000_create_barobill_bank_transaction_splits_table.php
new file mode 100644
index 0000000..d260ea5
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+++ b/database/migrations/2026_02_06_200000_create_barobill_bank_transaction_splits_table.php
@@ -0,0 +1,53 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     * 계좌 입출금 거래 분개 테이블 - 하나의 입출금 거래를 여러 계정과목으로 분개
+     */
+    public function up(): void
+    {
+        Schema::create('barobill_bank_transaction_splits', function (Blueprint $table) {
+            $table->id();
+            $table->foreignId('tenant_id')->constrained()->onDelete('cascade');
+
+            // 원본 거래 고유키 (바로빌에서 가져온 원본 데이터 식별)
+            $table->string('original_unique_key', 200)->comment('원본 거래 고유키 (bankAccountNum|transDt|deposit|withdraw|balance)');
+
+            // 분개 정보
+            $table->decimal('split_amount', 18, 2)->comment('분개 금액');
+            $table->string('account_code', 50)->nullable()->comment('계정과목 코드');
+            $table->string('account_name', 100)->nullable()->comment('계정과목명');
+            $table->string('description', 255)->nullable()->comment('분개 내역');
+            $table->string('memo', 255)->nullable()->comment('분개 메모');
+            $table->integer('sort_order')->default(0)->comment('정렬 순서');
+
+            // 원본 거래 정보 (조회 편의를 위해 저장)
+            $table->string('bank_account_num', 50)->comment('계좌번호');
+            $table->string('trans_dt', 20)->comment('거래일시 (YYYYMMDDHHMMSS)');
+            $table->string('trans_date', 8)->comment('거래일 (YYYYMMDD)');
+            $table->decimal('original_deposit', 18, 2)->default(0)->comment('원본 입금액');
+            $table->decimal('original_withdraw', 18, 2)->default(0)->comment('원본 출금액');
+            $table->string('summary', 255)->nullable()->comment('원본 적요');
+
+            $table->timestamps();
+
+            // 인덱스
+            $table->index(['tenant_id', 'original_unique_key'], 'bb_bank_split_tenant_key_idx');
+            $table->index(['tenant_id', 'trans_date'], 'bb_bank_split_tenant_date_idx');
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::dropIfExists('barobill_bank_transaction_splits');
+    }
+};