function postJournals() {
  
  var freeeApp = getService();
  var accessToken = freeeApp.getAccessToken();
  var requestUrl = "https://api.freee.co.jp/api/1/manual_journals";
  var headers = { "Authorization" : "Bearer " + accessToken };

  var entry_side = String( JournalsSheet.getRange(j, 4).getValues() );
  var accountItemId = parseInt( JournalsSheet.getRange(j, 5).getValues() );
  var taxCode = parseInt( JournalsSheet.getRange(j, 6).getValues() );
  var partner_id = parseInt( JournalsSheet.getRange(j, 7).getValues() == "" ? 0 : JournalsSheet.getRange(j, 7).getValues() ); // null
  var itemId = parseInt( JournalsSheet.getRange(j, 8).getValues() == "" ? 0 : JournalsSheet.getRange(j, 8).getValues() ); // null
  var sectionId = parseInt( JournalsSheet.getRange(j, 9).getValues() == "" ? 0 : JournalsSheet.getRange(j, 9).getValues() ); // null
  var segment_1_tag_id = parseInt( JournalsSheet.getRange(j, 11).getValues() == "" ? 0 : JournalsSheet.getRange(j, 11).getValues() ); // null
  var amountDetails = parseInt( JournalsSheet.getRange(j, 13).getValues() );
  var vat = parseInt( JournalsSheet.getRange(j, 14).getValues() );
  var description = String( JournalsSheet.getRange(j, 15).getValues() );

  var tag_data = JournalsSheet.getRange(j, 10).getValues(); // メモタグは1勘定科目に対して1つの想定
      if ( tag_data == "" ) {
          tagIds = [];
      } else {
          tagIds = [];
          var get_tagId = parseInt( JournalsSheet.getRange(j, 10).getValues() );
          tagIds.push( get_tagId );
      };

      details.push( {
        "entry_side" : entry_side,
        "account_item_id" : accountItemId,
        "tax_code" : taxCode,
        "partner_id" : partner_id,
        "item_id" : itemId,
        "section_id" : sectionId,
        "tag_ids" : tagIds,
        "segment_1_tag_id" : segment_1_tag_id,
        "amount" : amountDetails,
        // "vat" : vat,
        "description" : description
      })

    //振替伝票を作成
    var companyId = parseInt( JournalsSheet.getRange('A2').getValues() ); // parseInt関数を削除
    //日付を取得しyyyy-MM-ddに変更
    var date_set = JournalsSheet.getRange('B2').getValues();
    var issueDate = Utilities.formatDate( new Date(date_set) , "JST" , "yyyy-MM-dd" );

    var requestBody = {
    "company_id" : companyId,
    "issue_date" : issueDate,
    // "adjustment" : adjustment,
    "details" : details,
    };

    // POSTオプション
    var options = {
    "method" : "POST",
    "contentType" : "application/json",
    "headers" : headers,
    "payload" : JSON.stringify( requestBody ),
    muteHttpExceptions : true
    };

    var res = UrlFetchApp.fetch( requestUrl , options );
    Logger.log('res -> ' + res)