!ピボットテーブル table()を参照 !仕訳を集計する とりあえず仕訳を伝票種類別に整理したいときなど 以下、Groupは伝票種別、Itemは勘定科目、Numは金額とする library(tidyverse) Group = c("A","A","B","B","B","C","C","C","C","D","D","D","D") Item = c("X","Y","X","Y","Z","X","Z","P","Q","X","Y","Z","Z") Num = c(1,3,5,7,4,3,9,8,1,0,9,4,3) df = tibble(Group, Item, Num) #df |> group_by(Group) |> pivot_wider(names_from = Item, values_fn = sum(Num)) #これはエラーになる df |> pivot_wider(id_cols = Group, names_from = Item, values_from = Num, values_fn = sum) 出力は # A tibble: 4 × 6 Group X Y Z P Q 1 A 1 3 NA NA NA 2 B 5 7 4 NA NA 3 C 3 NA 9 8 1 4 D 0 9 7 NA NA