openapi: 3.0.3
info:
  title: freee API (Accounting and HR/Payroll) Account Items API
  description: 'A representative, hand-authored subset of the public freee REST APIs for the freee Accounting product (会計freee) and the freee HR & Payroll product (人事労務freee). freee is a Japanese cloud accounting, invoicing, and HR / payroll SaaS. Accounting endpoints live under https://api.freee.co.jp/api/1 and HR / payroll endpoints under https://api.freee.co.jp/hr/api/v1. All requests are authenticated with an OAuth 2.0 (authorization code) access token sent as `Authorization: Bearer <access_token>`. Most reads and writes are scoped to a freee company via the `company_id` parameter. This document is grounded in freee''s own OpenAPI schemas (github.com/freee/freee-api-schema) but is a curated subset - it does not reproduce every operation, field, or response of the freee platform. See the official reference for the complete surface.'
  version: '2026-02-01'
  contact:
    name: freee Developers Community
    url: https://developer.freee.co.jp/
  license:
    name: © Since 2013 freee K.K.
    url: https://app.secure.freee.co.jp/developers/terms
servers:
- url: https://api.freee.co.jp
  description: freee production API host (accounting under /api/1, HR under /hr/api/v1)
security:
- oauth2:
  - read
  - write
tags:
- name: Account Items
  description: Accounting account items / chart of accounts (勘定科目).
paths:
  /api/1/account_items:
    get:
      operationId: getAccountItems
      tags:
      - Account Items
      summary: List account items
      description: Lists the account items / chart of accounts (勘定科目) for a company.
      parameters:
      - $ref: '#/components/parameters/CompanyIdQueryRequired'
      responses:
        '200':
          description: A list of account items.
          content:
            application/json:
              schema:
                type: object
                properties:
                  account_items:
                    type: array
                    items:
                      $ref: '#/components/schemas/AccountItem'
        '401':
          $ref: '#/components/responses/Unauthorized'
    post:
      operationId: createAccountItem
      tags:
      - Account Items
      summary: Create an account item
      requestBody:
        required: true
        content:
          application/json:
            schema:
              type: object
              required:
              - company_id
              - name
              properties:
                company_id:
                  type: integer
                name:
                  type: string
                tax_code:
                  type: integer
                account_category_id:
                  type: integer
      responses:
        '201':
          description: The created account item.
          content:
            application/json:
              schema:
                type: object
                properties:
                  account_item:
                    $ref: '#/components/schemas/AccountItem'
        '401':
          $ref: '#/components/responses/Unauthorized'
  /api/1/account_items/{id}:
    parameters:
    - $ref: '#/components/parameters/PathId'
    get:
      operationId: getAccountItem
      tags:
      - Account Items
      summary: Get an account item
      parameters:
      - $ref: '#/components/parameters/CompanyIdQueryRequired'
      responses:
        '200':
          description: The requested account item.
          content:
            application/json:
              schema:
                type: object
                properties:
                  account_item:
                    $ref: '#/components/schemas/AccountItem'
        '401':
          $ref: '#/components/responses/Unauthorized'
        '404':
          $ref: '#/components/responses/NotFound'
    put:
      operationId: updateAccountItem
      tags:
      - Account Items
      summary: Update an account item
      requestBody:
        required: true
        content:
          application/json:
            schema:
              type: object
              properties:
                company_id:
                  type: integer
                name:
                  type: string
      responses:
        '200':
          description: The updated account item.
          content:
            application/json:
              schema:
                type: object
                properties:
                  account_item:
                    $ref: '#/components/schemas/AccountItem'
        '401':
          $ref: '#/components/responses/Unauthorized'
    delete:
      operationId: deleteAccountItem
      tags:
      - Account Items
      summary: Delete an account item
      parameters:
      - $ref: '#/components/parameters/CompanyIdQueryRequired'
      responses:
        '204':
          description: The account item was deleted.
        '401':
          $ref: '#/components/responses/Unauthorized'
components:
  responses:
    NotFound:
      description: The requested resource was not found.
      content:
        application/json:
          schema:
            $ref: '#/components/schemas/Error'
    Unauthorized:
      description: Missing or invalid OAuth 2.0 Bearer token.
      content:
        application/json:
          schema:
            $ref: '#/components/schemas/Error'
  schemas:
    Error:
      type: object
      properties:
        status_code:
          type: integer
        errors:
          type: array
          items:
            type: object
            properties:
              type:
                type: string
              messages:
                type: array
                items:
                  type: string
    AccountItem:
      type: object
      properties:
        id:
          type: integer
        name:
          type: string
        tax_code:
          type: integer
        account_category:
          type: string
        available:
          type: boolean
  parameters:
    CompanyIdQueryRequired:
      name: company_id
      in: query
      required: true
      description: The freee company (事業所) ID the request is scoped to.
      schema:
        type: integer
    PathId:
      name: id
      in: path
      required: true
      description: The numeric identifier of the resource.
      schema:
        type: integer
  securitySchemes:
    oauth2:
      type: oauth2
      description: 'freee unified OAuth 2.0. Obtain an access token via the authorization code grant and send it as `Authorization: Bearer <access_token>` on every request. The same token works across freee products (accounting, HR/payroll, invoicing) subject to the granted scopes.'
      flows:
        authorizationCode:
          authorizationUrl: https://accounts.secure.freee.co.jp/public_api/authorize
          tokenUrl: https://accounts.secure.freee.co.jp/public_api/token
          scopes:
            read: データの読み取り (read data)
            write: データの書き込み (write data)