diff --git a/M02_MasterTemplete/M02_MasterTemplete_Api_Fetch.ts b/M02_MasterTemplete/M02_MasterTemplete_Api_Fetch.ts
index e5361102..8ae41196 100644
--- a/M02_MasterTemplete/M02_MasterTemplete_Api_Fetch.ts
+++ b/M02_MasterTemplete/M02_MasterTemplete_Api_Fetch.ts
@@ -118,6 +118,9 @@ export const createStructure = (column: string): Promise<TemplateDoc> =>
 export const fetchStructureNumbers = (): Promise<Record<string, string>> =>
   call("/structures/numbers");
 
+/** `{열 id: 표번}` — 좌측 산출근거 줄(도번과 같은 규칙 · 「표-01」 꼴) */
+export const fetchBasisNumbers = (): Promise<Record<string, string>> => call("/basis/numbers");
+
 /* --- 프로젝트 층 단추 다섯 --- */
 const project = (id: string, tail: string): string => `/projects/${enc(id)}/templates/${tail}`;
 const post = (path: string, body: object = {}): Promise<unknown> =>
diff --git a/M02_MasterTemplete/M02_MasterTemplete_Router.py b/M02_MasterTemplete/M02_MasterTemplete_Router.py
index 54a4c74f..ddb1b27d 100644
--- a/M02_MasterTemplete/M02_MasterTemplete_Router.py
+++ b/M02_MasterTemplete/M02_MasterTemplete_Router.py
@@ -43,6 +43,11 @@ def post_structure(column: str) -> dict:
     return _call(store.create_structure, column)
 
 
+@router.get("/basis/numbers")
+def get_basis_numbers() -> dict:
+    return _call(store.basis_numbers)
+
+
 @router.get("/templates/{kind}/{name}")
 def get_template(kind: str, name: str) -> dict:
     return _call(store.read, kind, name)
diff --git a/M02_MasterTemplete/M02_MasterTemplete_Store.py b/M02_MasterTemplete/M02_MasterTemplete_Store.py
index 670d664a..61f54cda 100644
--- a/M02_MasterTemplete/M02_MasterTemplete_Store.py
+++ b/M02_MasterTemplete/M02_MasterTemplete_Store.py
@@ -31,6 +31,7 @@ _BASIS_HEAD_STYLE = {
     "테두리": {side: {"선": "thin"} for side in ("위", "아래", "왼", "오른")},
 }
 _NUMBER = re.compile(r"^구-(\d+)$")
+_TABLE_NUMBER = re.compile(r"^표-(\d+)$")
 _BAD_NAME = re.compile(r'[\\/:*?"<>|\x00-\x1f]|\.\.')
 # 도각 없는 빈 CAD 문서의 기본 도면층 — 없으면 B07 CAD 가 못 엶("Cannot read properties
 # of undefined (reading 'length')") · CAD 쪽도 없으면 새로 채우지만(2026-09-27 sub1 고침)
@@ -221,16 +222,47 @@ def basis_doc(column: str, old: Any = None) -> dict[str, Any]:
     }
 
 
+def _basis_docs() -> list[tuple[str, Any]]:
+    folder = FOLDER / "basis"
+    return [(p.stem, json.loads(p.read_bytes())) for p in sorted(folder.glob("[!.]*.json"))]
+
+
+def _table_number(doc: Any) -> int:
+    found = _TABLE_NUMBER.match(str(doc.get("표번") or "")) if isinstance(doc, dict) else None
+    return int(found.group(1)) if found else 0
+
+
 def ensure_basis(column: str, old: Any = None) -> bool:
-    """산출근거 파일이 없으면 만듦(식 없는 새 문서라 `계산값` 없음 · 첫 [저장] 때 서버가 적음)."""
+    """산출근거 파일이 없으면 만듦(식 없는 새 문서라 `계산값` 없음 · 첫 [저장] 때 서버가 적음).
+    표번 = 도번과 같은 규칙(있는 것 중 가장 큰 번호 + 1) · 만든 뒤로는 안 바뀜."""
     path = _path("basis", column)
     with _LOCK:
         if path.is_file():
             return False
-        atomic_write_json(path, basis_doc(column, old))
+        number = max((_table_number(doc) for _name, doc in _basis_docs()), default=0) + 1
+        doc = {**basis_doc(column, old), "표번": f"표-{number:02d}"}
+        atomic_write_json(path, doc)
     return True
 
 
+def basis_numbers() -> dict[str, str | None]:
+    """`{열 id: 표번}` — 좌측 산출근거 줄이 한 번에 받음.
+    표번이 없는 옛 파일은 여기서 만나는 순서로 채움(도번 규칙과 같음)."""
+    docs = _basis_docs()
+    missing = [name for name, doc in docs if not (isinstance(doc, dict) and doc.get("표번"))]
+    if missing:
+        with _LOCK:
+            docs = _basis_docs()  # 잠금 안에서 다시 읽음 — 그 사이 누가 채웠을 수 있음
+            number = max((_table_number(doc) for _name, doc in docs), default=0)
+            for name, doc in docs:
+                if isinstance(doc, dict) and not doc.get("표번"):
+                    number += 1
+                    doc["표번"] = f"표-{number:02d}"
+                    atomic_write_json(_path("basis", name), doc)
+        docs = _basis_docs()
+    return {name: (doc.get("표번") if isinstance(doc, dict) else None) for name, doc in docs}
+
+
 def _server_values(doc: Any) -> dict[str, Any]:
     try:
         return spreadsheet.with_server_values(doc)
diff --git a/M02_MasterTemplete/M02_MasterTemplete_UI_Side.ts b/M02_MasterTemplete/M02_MasterTemplete_UI_Side.ts
index 97e462cc..b21dceac 100644
--- a/M02_MasterTemplete/M02_MasterTemplete_UI_Side.ts
+++ b/M02_MasterTemplete/M02_MasterTemplete_UI_Side.ts
@@ -1,7 +1,8 @@
 /* =============================================================================
  * M02_MasterTemplete_UI_Side.ts
- * 마스터 템플릿 좌측 패널 — 시스템 양식 목록(표/도면/구조물 도면) · 새로 · 본떠 · 지우기.
- * 서버 길은 계약 `6_계약.md`. 구조물 도면 줄은 집계표 열마다 하나(서버가 미리 만들어 둠 · 도번 항상 있음).
+ * 마스터 템플릿 좌측 패널 — 시스템 양식 목록(표/도면/구조물 도면/산출근거) · 새로 · 본떠 · 지우기.
+ * 서버 길은 계약 `6_계약.md`. 구조물 도면 · 산출근거 줄은 집계표 열마다 하나씩 —
+ * 서버가 미리 만들어 둠(도번·표번 항상 있음 · 같은 번호 매기기 규칙).
  * ========================================================================== */
 
 import {
@@ -17,6 +18,7 @@ import { t as L } from "@ui/ui_template_locale";
 import { openModal } from "@ui/ui_template_modal";
 import {
   deleteTemplate,
+  fetchBasisNumbers,
   fetchStructureNumbers,
   listTemplates,
   readTemplate,
@@ -82,6 +84,7 @@ export function buildSide(opt: SideOptions): SideHandle {
   let items: TemplateInfo[] = [];
   let columns: StructureColumn[] = [];
   let numbers: Record<string, string> = {};
+  let basisNumbers: Record<string, string> = {};
   let seq = 0;
 
   let picked: { kind: Kind; name: string } | null = null;
@@ -95,12 +98,14 @@ export function buildSide(opt: SideOptions): SideHandle {
     KINDS.map((k) => [k.kind, el("div", { className: "m02-side__items ui-sidebar-list" })]),
   );
   const structureBody = el("div", { className: "m02-side__items ui-sidebar-list" });
+  const basisBody = el("div", { className: "m02-side__items ui-sidebar-list" });
   const listHost = el("div", {
     className: "m02-side__lists ui-sidebar-panel",
     children: [
       section(L("M02_KindTable"), bodies.get("table")!),
       section(L("M02_KindDrawing"), bodies.get("drawing")!),
       section(L("M02_KindStructure"), structureBody),
+      section(L("M02_KindBasis"), basisBody),
     ],
   });
   attachCollapsible(listHost);
@@ -166,6 +171,24 @@ export function buildSide(opt: SideOptions): SideHandle {
     );
   }
 
+  /** 산출근거 줄 — 구조물 도면과 같은 열 목록 · 표번은 도번과 같은 규칙(서버가 미리 만들어 둠) */
+  function paintBasis(): void {
+    basisBody.replaceChildren(
+      ...(columns.length
+        ? columns.map((col) => {
+            const num = basisNumbers[col.id] ?? L("M02_StructureNone");
+            const b = el("button", {
+              className: `m02-side__item ui-sidebar-row${isPicked("basis", col.id) ? " is-active" : ""}`,
+              text: `${columnHead(col)} · ${num}`,
+              attrs: { type: "button" },
+            });
+            b.addEventListener("click", () => void selectBasisColumn(col));
+            return b;
+          })
+        : [el("p", { className: "m02-side__empty", text: L("M02_NoTemplates") })]),
+    );
+  }
+
   function paintButtons(): void {
     const editable = canEdit(layer, opt.isAdmin);
     btnNew.disabled = !editable;
@@ -192,23 +215,37 @@ export function buildSide(opt: SideOptions): SideHandle {
       label: columnHead(col),
     });
     paintStructure();
+    paintBasis();
+    paintButtons();
+  }
+
+  async function selectBasisColumn(col: StructureColumn): Promise<void> {
+    if (!isPicked("basis", col.id) && !(await opt.confirmLeave())) return;
+    picked = null;
+    opt.onOpen({ layer, projectId: null, kind: "basis", name: col.id, label: columnHead(col) });
+    paintStructure();
+    paintBasis();
     paintButtons();
   }
 
   async function refreshStructure(): Promise<void> {
     try {
-      const [table, nums] = await Promise.all([
+      const [table, nums, basisNums] = await Promise.all([
         readTemplate(layer, "table", STRUCTURE_TABLE, null),
         fetchStructureNumbers(),
+        fetchBasisNumbers(),
       ]);
       columns = ((table.문서 as { 열?: StructureColumn[] }).열 ?? []) as StructureColumn[];
       numbers = nums;
+      basisNumbers = basisNums;
     } catch (error) {
       columns = [];
       numbers = {};
+      basisNumbers = {};
       showToast(L("M02_LoadFailed").replace("{value}", why(error)), "error");
     }
     paintStructure();
+    paintBasis();
   }
 
   async function refresh(): Promise<void> {
@@ -309,6 +346,7 @@ export function buildSide(opt: SideOptions): SideHandle {
       picked = { kind, name };
       paintList();
       paintStructure();
+      paintBasis();
     },
   };
 }
diff --git a/resources/master_template/basis/be.json b/resources/master_template/basis/be.json
index d144a756..dfea20aa 100644
--- a/resources/master_template/basis/be.json
+++ b/resources/master_template/basis/be.json
@@ -52,5 +52,6 @@
       }
     }
   ],
-  "활성": "s1"
+  "활성": "s1",
+  "표번": "표-01"
 }
diff --git a/resources/master_template/basis/bg.json b/resources/master_template/basis/bg.json
index 2cfbf5e9..6a72563b 100644
--- a/resources/master_template/basis/bg.json
+++ b/resources/master_template/basis/bg.json
@@ -52,5 +52,6 @@
       }
     }
   ],
-  "활성": "s1"
+  "활성": "s1",
+  "표번": "표-02"
 }
diff --git a/resources/master_template/basis/bm_area.json b/resources/master_template/basis/bm_area.json
index 6f2104cb..1b29ee01 100644
--- a/resources/master_template/basis/bm_area.json
+++ b/resources/master_template/basis/bm_area.json
@@ -52,5 +52,6 @@
       }
     }
   ],
-  "활성": "s1"
+  "활성": "s1",
+  "표번": "표-03"
 }
diff --git a/resources/master_template/basis/bm_len.json b/resources/master_template/basis/bm_len.json
index 6c485795..4a74736d 100644
--- a/resources/master_template/basis/bm_len.json
+++ b/resources/master_template/basis/bm_len.json
@@ -52,5 +52,6 @@
       }
     }
   ],
-  "활성": "s1"
+  "활성": "s1",
+  "표번": "표-04"
 }
diff --git a/resources/master_template/basis/bx_len.json b/resources/master_template/basis/bx_len.json
index 7f77b27a..9c0bd754 100644
--- a/resources/master_template/basis/bx_len.json
+++ b/resources/master_template/basis/bx_len.json
@@ -52,5 +52,6 @@
       }
     }
   ],
-  "활성": "s1"
+  "활성": "s1",
+  "표번": "표-05"
 }
diff --git a/resources/master_template/basis/bx_wing.json b/resources/master_template/basis/bx_wing.json
index abb5866d..1e0217a7 100644
--- a/resources/master_template/basis/bx_wing.json
+++ b/resources/master_template/basis/bx_wing.json
@@ -52,5 +52,6 @@
       }
     }
   ],
-  "활성": "s1"
+  "활성": "s1",
+  "표번": "표-06"
 }
diff --git a/resources/master_template/basis/cs.json b/resources/master_template/basis/cs.json
index c7e4c54e..e96e31c6 100644
--- a/resources/master_template/basis/cs.json
+++ b/resources/master_template/basis/cs.json
@@ -52,5 +52,6 @@
       }
     }
   ],
-  "활성": "s1"
+  "활성": "s1",
+  "표번": "표-07"
 }
diff --git a/resources/master_template/basis/ec.json b/resources/master_template/basis/ec.json
index 6fb922db..645360cb 100644
--- a/resources/master_template/basis/ec.json
+++ b/resources/master_template/basis/ec.json
@@ -52,5 +52,6 @@
       }
     }
   ],
-  "활성": "s1"
+  "활성": "s1",
+  "표번": "표-08"
 }
diff --git a/resources/master_template/basis/etc.json b/resources/master_template/basis/etc.json
index 39b122f6..11514e22 100644
--- a/resources/master_template/basis/etc.json
+++ b/resources/master_template/basis/etc.json
@@ -52,5 +52,6 @@
       }
     }
   ],
-  "활성": "s1"
+  "활성": "s1",
+  "표번": "표-09"
 }
diff --git a/resources/master_template/basis/fb.json b/resources/master_template/basis/fb.json
index fdf75c78..1a6d5193 100644
--- a/resources/master_template/basis/fb.json
+++ b/resources/master_template/basis/fb.json
@@ -52,5 +52,6 @@
       }
     }
   ],
-  "활성": "s1"
+  "활성": "s1",
+  "표번": "표-10"
 }
diff --git a/resources/master_template/basis/fp_l.json b/resources/master_template/basis/fp_l.json
index 94ea26a3..fa43c4a9 100644
--- a/resources/master_template/basis/fp_l.json
+++ b/resources/master_template/basis/fp_l.json
@@ -52,5 +52,6 @@
       }
     }
   ],
-  "활성": "s1"
+  "활성": "s1",
+  "표번": "표-11"
 }
diff --git a/resources/master_template/basis/fp_w.json b/resources/master_template/basis/fp_w.json
index 6bef5748..4611a5c2 100644
--- a/resources/master_template/basis/fp_w.json
+++ b/resources/master_template/basis/fp_w.json
@@ -52,5 +52,6 @@
       }
     }
   ],
-  "활성": "s1"
+  "활성": "s1",
+  "표번": "표-12"
 }
diff --git a/resources/master_template/basis/gr_curb.json b/resources/master_template/basis/gr_curb.json
index a7c3407c..2972a54f 100644
--- a/resources/master_template/basis/gr_curb.json
+++ b/resources/master_template/basis/gr_curb.json
@@ -52,5 +52,6 @@
       }
     }
   ],
-  "활성": "s1"
+  "활성": "s1",
+  "표번": "표-13"
 }
diff --git a/resources/master_template/basis/gr_rail.json b/resources/master_template/basis/gr_rail.json
index 6599a2fe..f5e3b906 100644
--- a/resources/master_template/basis/gr_rail.json
+++ b/resources/master_template/basis/gr_rail.json
@@ -52,5 +52,6 @@
       }
     }
   ],
-  "활성": "s1"
+  "활성": "s1",
+  "표번": "표-14"
 }
diff --git a/resources/master_template/basis/gr_sign.json b/resources/master_template/basis/gr_sign.json
index 3d05704a..5fa9c39c 100644
--- a/resources/master_template/basis/gr_sign.json
+++ b/resources/master_template/basis/gr_sign.json
@@ -52,5 +52,6 @@
       }
     }
   ],
-  "활성": "s1"
+  "활성": "s1",
+  "표번": "표-15"
 }
diff --git a/resources/master_template/basis/h_break.json b/resources/master_template/basis/h_break.json
index ae8cc151..7134d351 100644
--- a/resources/master_template/basis/h_break.json
+++ b/resources/master_template/basis/h_break.json
@@ -52,5 +52,6 @@
       }
     }
   ],
-  "활성": "s1"
+  "활성": "s1",
+  "표번": "표-16"
 }
diff --git a/resources/master_template/basis/h_ford_basin.json b/resources/master_template/basis/h_ford_basin.json
index 29d20574..5c621143 100644
--- a/resources/master_template/basis/h_ford_basin.json
+++ b/resources/master_template/basis/h_ford_basin.json
@@ -52,5 +52,6 @@
       }
     }
   ],
-  "활성": "s1"
+  "활성": "s1",
+  "표번": "표-17"
 }
diff --git a/resources/master_template/basis/h_intake.json b/resources/master_template/basis/h_intake.json
index d072f999..ac1ec71a 100644
--- a/resources/master_template/basis/h_intake.json
+++ b/resources/master_template/basis/h_intake.json
@@ -52,5 +52,6 @@
       }
     }
   ],
-  "활성": "s1"
+  "활성": "s1",
+  "표번": "표-18"
 }
diff --git a/resources/master_template/basis/h_pg_rail.json b/resources/master_template/basis/h_pg_rail.json
index ac1d69c2..31c6f620 100644
--- a/resources/master_template/basis/h_pg_rail.json
+++ b/resources/master_template/basis/h_pg_rail.json
@@ -52,5 +52,6 @@
       }
     }
   ],
-  "활성": "s1"
+  "활성": "s1",
+  "표번": "표-19"
 }
diff --git a/resources/master_template/basis/h_pv_rail.json b/resources/master_template/basis/h_pv_rail.json
index 665550f5..080c14eb 100644
--- a/resources/master_template/basis/h_pv_rail.json
+++ b/resources/master_template/basis/h_pv_rail.json
@@ -52,5 +52,6 @@
       }
     }
   ],
-  "활성": "s1"
+  "활성": "s1",
+  "표번": "표-20"
 }
diff --git a/resources/master_template/basis/h_rip_c.json b/resources/master_template/basis/h_rip_c.json
index ce2cb1b8..4a7be6fa 100644
--- a/resources/master_template/basis/h_rip_c.json
+++ b/resources/master_template/basis/h_rip_c.json
@@ -52,5 +52,6 @@
       }
     }
   ],
-  "활성": "s1"
+  "활성": "s1",
+  "표번": "표-21"
 }
diff --git a/resources/master_template/basis/h_rip_m.json b/resources/master_template/basis/h_rip_m.json
index 623be3b5..26bdf29e 100644
--- a/resources/master_template/basis/h_rip_m.json
+++ b/resources/master_template/basis/h_rip_m.json
@@ -52,5 +52,6 @@
       }
     }
   ],
-  "활성": "s1"
+  "활성": "s1",
+  "표번": "표-22"
 }
diff --git a/resources/master_template/basis/h_rockfall.json b/resources/master_template/basis/h_rockfall.json
index aaa0e2c1..9f604788 100644
--- a/resources/master_template/basis/h_rockfall.json
+++ b/resources/master_template/basis/h_rockfall.json
@@ -52,5 +52,6 @@
       }
     }
   ],
-  "활성": "s1"
+  "활성": "s1",
+  "표번": "표-23"
 }
diff --git a/resources/master_template/basis/h_soil_ditch.json b/resources/master_template/basis/h_soil_ditch.json
index c5b9a2c0..78775ef0 100644
--- a/resources/master_template/basis/h_soil_ditch.json
+++ b/resources/master_template/basis/h_soil_ditch.json
@@ -52,5 +52,6 @@
       }
     }
   ],
-  "활성": "s1"
+  "활성": "s1",
+  "표번": "표-24"
 }
diff --git a/resources/master_template/basis/h_stone_bed.json b/resources/master_template/basis/h_stone_bed.json
index dafb2577..67c7e5ba 100644
--- a/resources/master_template/basis/h_stone_bed.json
+++ b/resources/master_template/basis/h_stone_bed.json
@@ -52,5 +52,6 @@
       }
     }
   ],
-  "활성": "s1"
+  "활성": "s1",
+  "표번": "표-25"
 }
diff --git a/resources/master_template/basis/h_stone_ch.json b/resources/master_template/basis/h_stone_ch.json
index 1158d797..62958197 100644
--- a/resources/master_template/basis/h_stone_ch.json
+++ b/resources/master_template/basis/h_stone_ch.json
@@ -52,5 +52,6 @@
       }
     }
   ],
-  "활성": "s1"
+  "활성": "s1",
+  "표번": "표-26"
 }
diff --git a/resources/master_template/basis/h_waste.json b/resources/master_template/basis/h_waste.json
index a1aa8cd2..9a0c7ada 100644
--- a/resources/master_template/basis/h_waste.json
+++ b/resources/master_template/basis/h_waste.json
@@ -52,5 +52,6 @@
       }
     }
   ],
-  "활성": "s1"
+  "활성": "s1",
+  "표번": "표-27"
 }
diff --git a/resources/master_template/basis/memo.json b/resources/master_template/basis/memo.json
index 76fca18d..2a2cc430 100644
--- a/resources/master_template/basis/memo.json
+++ b/resources/master_template/basis/memo.json
@@ -52,5 +52,6 @@
       }
     }
   ],
-  "활성": "s1"
+  "활성": "s1",
+  "표번": "표-28"
 }
diff --git a/resources/master_template/basis/mr.json b/resources/master_template/basis/mr.json
index 7d90ba69..af631fc8 100644
--- a/resources/master_template/basis/mr.json
+++ b/resources/master_template/basis/mr.json
@@ -52,5 +52,6 @@
       }
     }
   ],
-  "활성": "s1"
+  "활성": "s1",
+  "표번": "표-29"
 }
diff --git a/resources/master_template/basis/ms.json b/resources/master_template/basis/ms.json
index 81cb2717..3fae50e8 100644
--- a/resources/master_template/basis/ms.json
+++ b/resources/master_template/basis/ms.json
@@ -52,5 +52,6 @@
       }
     }
   ],
-  "활성": "s1"
+  "활성": "s1",
+  "표번": "표-30"
 }
diff --git a/resources/master_template/basis/no.json b/resources/master_template/basis/no.json
index 771a4fc4..aa7985cc 100644
--- a/resources/master_template/basis/no.json
+++ b/resources/master_template/basis/no.json
@@ -52,5 +52,6 @@
       }
     }
   ],
-  "활성": "s1"
+  "활성": "s1",
+  "표번": "표-31"
 }
diff --git a/resources/master_template/basis/od_cnt.json b/resources/master_template/basis/od_cnt.json
index 00a55396..18cd83b9 100644
--- a/resources/master_template/basis/od_cnt.json
+++ b/resources/master_template/basis/od_cnt.json
@@ -52,5 +52,6 @@
       }
     }
   ],
-  "활성": "s1"
+  "활성": "s1",
+  "표번": "표-32"
 }
diff --git a/resources/master_template/basis/od_len.json b/resources/master_template/basis/od_len.json
index 71215e1b..3672007f 100644
--- a/resources/master_template/basis/od_len.json
+++ b/resources/master_template/basis/od_len.json
@@ -52,5 +52,6 @@
       }
     }
   ],
-  "활성": "s1"
+  "활성": "s1",
+  "표번": "표-33"
 }
diff --git a/resources/master_template/basis/pg_in.json b/resources/master_template/basis/pg_in.json
index 44eed2ae..e092e26a 100644
--- a/resources/master_template/basis/pg_in.json
+++ b/resources/master_template/basis/pg_in.json
@@ -52,5 +52,7 @@
       }
     }
   ],
-  "활성": "s1"
+  "활성": "s1",
+  "표번": "표-34",
+  "계산값": {}
 }
diff --git a/resources/master_template/basis/pp_cp.json b/resources/master_template/basis/pp_cp.json
index 623cae69..77ca0428 100644
--- a/resources/master_template/basis/pp_cp.json
+++ b/resources/master_template/basis/pp_cp.json
@@ -52,5 +52,6 @@
       }
     }
   ],
-  "활성": "s1"
+  "활성": "s1",
+  "표번": "표-35"
 }
diff --git a/resources/master_template/basis/pp_len.json b/resources/master_template/basis/pp_len.json
index 812d3076..6265d1e3 100644
--- a/resources/master_template/basis/pp_len.json
+++ b/resources/master_template/basis/pp_len.json
@@ -52,5 +52,6 @@
       }
     }
   ],
-  "활성": "s1"
+  "활성": "s1",
+  "표번": "표-36"
 }
diff --git a/resources/master_template/basis/ps.json b/resources/master_template/basis/ps.json
index 48ca7945..dcab53ab 100644
--- a/resources/master_template/basis/ps.json
+++ b/resources/master_template/basis/ps.json
@@ -52,5 +52,6 @@
       }
     }
   ],
-  "활성": "s1"
+  "활성": "s1",
+  "표번": "표-37"
 }
diff --git a/resources/master_template/basis/pv_a.json b/resources/master_template/basis/pv_a.json
index fe322750..62ec59d7 100644
--- a/resources/master_template/basis/pv_a.json
+++ b/resources/master_template/basis/pv_a.json
@@ -52,5 +52,6 @@
       }
     }
   ],
-  "활성": "s1"
+  "활성": "s1",
+  "표번": "표-38"
 }
diff --git a/resources/master_template/basis/pv_b.json b/resources/master_template/basis/pv_b.json
index 71ade0af..581bd756 100644
--- a/resources/master_template/basis/pv_b.json
+++ b/resources/master_template/basis/pv_b.json
@@ -52,5 +52,6 @@
       }
     }
   ],
-  "활성": "s1"
+  "활성": "s1",
+  "표번": "표-39"
 }
diff --git a/resources/master_template/basis/pv_jt.json b/resources/master_template/basis/pv_jt.json
index ed4e5ef6..d5d49f2d 100644
--- a/resources/master_template/basis/pv_jt.json
+++ b/resources/master_template/basis/pv_jt.json
@@ -52,5 +52,6 @@
       }
     }
   ],
-  "활성": "s1"
+  "활성": "s1",
+  "표번": "표-40"
 }
diff --git a/resources/master_template/basis/pv_l.json b/resources/master_template/basis/pv_l.json
index a5d588e3..7e8dc0c5 100644
--- a/resources/master_template/basis/pv_l.json
+++ b/resources/master_template/basis/pv_l.json
@@ -52,5 +52,6 @@
       }
     }
   ],
-  "활성": "s1"
+  "활성": "s1",
+  "표번": "표-41"
 }
diff --git a/resources/master_template/basis/pv_w.json b/resources/master_template/basis/pv_w.json
index 08406dc4..c45478c2 100644
--- a/resources/master_template/basis/pv_w.json
+++ b/resources/master_template/basis/pv_w.json
@@ -52,5 +52,6 @@
       }
     }
   ],
-  "활성": "s1"
+  "활성": "s1",
+  "표번": "표-42"
 }
diff --git a/resources/master_template/basis/rf.json b/resources/master_template/basis/rf.json
index e57337fd..9f1948a7 100644
--- a/resources/master_template/basis/rf.json
+++ b/resources/master_template/basis/rf.json
@@ -52,5 +52,6 @@
       }
     }
   ],
-  "활성": "s1"
+  "활성": "s1",
+  "표번": "표-43"
 }
diff --git a/resources/master_template/basis/rv.json b/resources/master_template/basis/rv.json
index fba5401b..e10dcaad 100644
--- a/resources/master_template/basis/rv.json
+++ b/resources/master_template/basis/rv.json
@@ -52,5 +52,6 @@
       }
     }
   ],
-  "활성": "s1"
+  "활성": "s1",
+  "표번": "표-44"
 }
diff --git a/resources/master_template/basis/rw.json b/resources/master_template/basis/rw.json
index 047f1e02..be1d59d6 100644
--- a/resources/master_template/basis/rw.json
+++ b/resources/master_template/basis/rw.json
@@ -52,5 +52,6 @@
       }
     }
   ],
-  "활성": "s1"
+  "활성": "s1",
+  "표번": "표-45"
 }
diff --git a/resources/master_template/basis/sg.json b/resources/master_template/basis/sg.json
index b974fcce..3acfffa3 100644
--- a/resources/master_template/basis/sg.json
+++ b/resources/master_template/basis/sg.json
@@ -52,5 +52,6 @@
       }
     }
   ],
-  "활성": "s1"
+  "활성": "s1",
+  "표번": "표-46"
 }
diff --git a/resources/master_template/basis/sta.json b/resources/master_template/basis/sta.json
index 16bf443b..f95ee33c 100644
--- a/resources/master_template/basis/sta.json
+++ b/resources/master_template/basis/sta.json
@@ -52,5 +52,6 @@
       }
     }
   ],
-  "활성": "s1"
+  "활성": "s1",
+  "표번": "표-47"
 }
diff --git a/resources/master_template/basis/ta.json b/resources/master_template/basis/ta.json
index 41ddd730..d75dda53 100644
--- a/resources/master_template/basis/ta.json
+++ b/resources/master_template/basis/ta.json
@@ -52,5 +52,6 @@
       }
     }
   ],
-  "활성": "s1"
+  "활성": "s1",
+  "표번": "표-48"
 }
diff --git a/resources/master_template/basis/wy.json b/resources/master_template/basis/wy.json
index e551e5e8..e7f1ae27 100644
--- a/resources/master_template/basis/wy.json
+++ b/resources/master_template/basis/wy.json
@@ -52,5 +52,6 @@
       }
     }
   ],
-  "활성": "s1"
+  "활성": "s1",
+  "표번": "표-49"
 }
diff --git a/resources/tester/spreadsheet/test_spreadsheet_store.py b/resources/tester/spreadsheet/test_spreadsheet_store.py
index 2afec531..9f0dc02d 100644
--- a/resources/tester/spreadsheet/test_spreadsheet_store.py
+++ b/resources/tester/spreadsheet/test_spreadsheet_store.py
@@ -88,6 +88,29 @@ def test_새_구조물_도면은_산출근거_따로(client):
     assert heads == ["공종", "규격", "산출 내역", "단위", "수량(m당)"]
 
 
+def test_표번은_도번과_같은_규칙(client):
+    made1 = client.post("/api/m02/structures/rv").json()["문서"]
+    made2 = client.post("/api/m02/structures/pv_b").json()["문서"]
+    assert made1["도번"] == "구-01" and made2["도번"] == "구-02"
+    basis1 = client.get("/api/m02/templates/basis/rv").json()["문서"]
+    basis2 = client.get("/api/m02/templates/basis/pv_b").json()["문서"]
+    assert basis1["표번"] == "표-01" and basis2["표번"] == "표-02"
+    numbers = client.get("/api/m02/basis/numbers").json()
+    assert numbers["rv"] == "표-01" and numbers["pv_b"] == "표-02"
+
+
+def test_표번_없는_옛_파일은_만나면_채움(client, tmp_path):
+    store.ensure_basis("rv")
+    doc = store.read("basis", "rv")["문서"]
+    del doc["표번"]
+    (tmp_path / "basis" / "rv.json").write_text(
+        json.dumps(doc, ensure_ascii=False), encoding="utf-8"
+    )
+    numbers = client.get("/api/m02/basis/numbers").json()
+    assert numbers["rv"] == "표-01"
+    assert store.read("basis", "rv")["문서"]["표번"] == "표-01"  # 한 번 채우면 파일에 남음
+
+
 def test_저장은_서버_계산값만_적음(client):
     store.ensure_basis("rv")
     got = client.get("/api/m02/templates/basis/rv").json()
diff --git a/resources/tester/test_m02_structure_panel.py b/resources/tester/test_m02_structure_panel.py
index 73be180e..15e8a1e9 100644
--- a/resources/tester/test_m02_structure_panel.py
+++ b/resources/tester/test_m02_structure_panel.py
@@ -22,6 +22,7 @@ ROOT = Path(__file__).resolve().parents[2]
 M02 = ROOT / "M02_MasterTemplete"
 PANEL = M02 / "M02_MasterTemplete_Structure.ts"
 MAIN = M02 / "M02_MasterTemplete_UI_Main.ts"
+SIDE = M02 / "M02_MasterTemplete_UI_Side.ts"
 
 
 def _text(path: Path) -> str:
@@ -39,23 +40,28 @@ def test_소스가_700줄을_넘지_않음():
 
 
 @pytest.mark.parametrize(
-    ("source", "names"),
+    ("source", "names", "target"),
     [
         (
             "M02_MasterTemplete_Api_Fetch.ts",
-            ["createStructure", "fetchStructureNumbers", "readTemplate", "saveTemplate"],
+            ["createStructure", "fetchStructureNumbers", "readTemplate"],
+            PANEL,
         ),
-        ("M02_MasterTemplete_Drawing.ts", ["mountDrawingTemplate"]),
-        ("../A00_Common/spreadsheet/spreadsheet.ts", ["createSpreadsheet"]),
+        # 산출근거 저장은 컨테이너가 안 함 — [산출근거 수정] 이 여는 메인 칸 전체 편집이 함
+        ("M02_MasterTemplete_Api_Fetch.ts", ["saveTemplate"], MAIN),
+        # 좌측 산출근거 줄 번호는 좌측 패널이 받음(구조물 도면 줄과 같은 자리)
+        ("M02_MasterTemplete_Api_Fetch.ts", ["fetchBasisNumbers"], SIDE),
+        ("M02_MasterTemplete_Drawing.ts", ["mountDrawingTemplate"], PANEL),
+        ("../A00_Common/spreadsheet/spreadsheet.ts", ["createSpreadsheet"], PANEL),
     ],
 )
-def test_컨테이너가_쓰는_이름이_내보내진_것(source: str, names: list[str]):
+def test_컨테이너가_쓰는_이름이_내보내진_것(source: str, names: list[str], target: Path):
     """도면 부품 · 스프레드시트(D) 가 이름을 바꾸면 여기서 먼저 걸림."""
     body = _text(M02 / source)
-    panel = _text(PANEL)
+    used = _text(target)
     for name in names:
         assert re.search(rf"export (const|function|interface) {name}\b", body), f"{source}:{name}"
-        assert name in panel, name
+        assert name in used, name
 
 
 def test_집계표만_컨테이너를_붙임():
diff --git a/ui_template/ui_template_locale_m2.ts b/ui_template/ui_template_locale_m2.ts
index 238cd5f1..d0cf0197 100644
--- a/ui_template/ui_template_locale_m2.ts
+++ b/ui_template/ui_template_locale_m2.ts
@@ -9,6 +9,7 @@ export const ui_locales_m2 = {
   M02_KindTable: ["표 양식", "Table templates"],
   M02_KindDrawing: ["도면 양식", "Drawing templates"],
   M02_KindStructure: ["구조물 도면", "Structure drawings"],
+  M02_KindBasis: ["산출근거", "Cost basis"],
   M02_NoTemplates: ["양식 없음", "None"],
   M02_New: ["새로", "New"],
   M02_Copy: ["본떠 만들기", "Copy as new"],
@@ -37,6 +38,7 @@ export const ui_locales_m2 = {
   ],
   M02_NoSheet: ["표 편집 부품이 아직 없음", "Table editor not available yet"],
   M02_NoDrawing: ["도면 편집 부품이 아직 없음", "Drawing editor not available yet"],
+  M02_NoSpreadsheet: ["산출근거 편집 부품이 아직 없음", "Cost basis editor not available yet"],
   M02_NameExists: ["이미 있는 이름", "That name already exists"],
   M02_BadName: [
     '쓸 수 없는 글자 — / \\ : * ? " < > | 와 .. · 앞의 점은 안 됨',