diff --git a/app/controllers/practices/reports_controller.rb b/app/controllers/practices/reports_controller.rb
index 8b116b29c0f..724a37a00d6 100644
--- a/app/controllers/practices/reports_controller.rb
+++ b/app/controllers/practices/reports_controller.rb
@@ -3,6 +3,22 @@
 class Practices::ReportsController < ApplicationController
   def index
     @practice = Practice.find(params[:practice_id])
-    @reports = @practice.reports.list.page(params[:page])
+    @include_source = include_source?
+    @reports =
+      if @include_source
+        Report.for_practice_including_source(@practice)
+      else
+        @practice.reports
+      end
+    @reports = @reports.list.page(params[:page])
+  end
+
+  private
+
+  def include_source?
+    # 給付金コースの場合、include_sourceはデフォルトでtrue
+    return false unless @practice.grant_course?
+
+    params.fetch(:include_source, 'true') == 'true'
   end
 end
diff --git a/app/helpers/page_tabs/practices_helper.rb b/app/helpers/page_tabs/practices_helper.rb
index 1733223eb0f..e1917e2f1ac 100644
--- a/app/helpers/page_tabs/practices_helper.rb
+++ b/app/helpers/page_tabs/practices_helper.rb
@@ -2,10 +2,12 @@
 
 module PageTabs
   module PracticesHelper
-    def practice_page_tabs(practice, active_tab:)
+    def practice_page_tabs(practice, active_tab:, include_source: nil)
+      # include_source未指定(nil)時は、給付金コースならtrue
+      include_source = practice.grant_course? if include_source.nil?
       tabs = []
       tabs << { name: 'プラクティス', link: practice_path(practice) }
-      tabs << { name: '日報', link: practice_reports_path(practice), count: practice.reports.length }
+      tabs << { name: '日報', link: practice_reports_path(practice), count: practice.reports_count(include_source:) }
       tabs << { name: '質問', link: practice_questions_path(practice), count: practice.questions.length }
       tabs << { name: 'Docs', link: practice_pages_path(practice), count: practice.pages.length }
       tabs << { name: '動画', link: practice_movies_path(practice), count: practice.movies.length } if movie_available?
diff --git a/app/models/practice.rb b/app/models/practice.rb
index 986ce8ae0eb..6f286342328 100644
--- a/app/models/practice.rb
+++ b/app/models/practice.rb
@@ -207,6 +207,17 @@ def include_must_read_books?
     practices_books.any?(&:must_read)
   end
 
+  def grant_course?
+    source_id.present?
+  end
+
+  def reports_count(include_source: nil)
+    return reports.count unless include_source
+
+    ids = [id, source_id].compact
+    Report.joins(:practices).where(practices: { id: ids }).distinct.count
+  end
+
   private
 
   def total_learning_minute(report)
diff --git a/app/models/report.rb b/app/models/report.rb
index 4e7c2f0a2a2..87ae59b1f7c 100644
--- a/app/models/report.rb
+++ b/app/models/report.rb
@@ -61,6 +61,11 @@ class Report < ApplicationRecord # rubocop:todo Metrics/ClassLength
 
   scope :user, ->(user) { where(user_id: user.id) }
 
+  scope :for_practice_including_source, lambda { |practice|
+    ids = [practice.id, practice.source_id].compact
+    joins(:practices).where(practices: { id: ids }).distinct
+  }
+
   def self.ransackable_attributes(_auth_object = nil)
     %w[title description reported_on emotion wip created_at updated_at user_id]
   end
diff --git a/app/views/practices/reports/index.html.slim b/app/views/practices/reports/index.html.slim
index 358fd60bee3..ca353fb3556 100644
--- a/app/views/practices/reports/index.html.slim
+++ b/app/views/practices/reports/index.html.slim
@@ -7,7 +7,19 @@
   category: category,
   practice: @practice
 
-= practice_page_tabs(@practice, active_tab: '日報')
+= practice_page_tabs(@practice, active_tab: '日報', include_source: @include_source)
+
+- if @practice.grant_course?
+  nav.pill-nav
+    ul.pill-nav__items
+      li.pill-nav__item
+        = link_to '全て',
+          practice_reports_path(@practice, include_source: true),
+          class: ['pill-nav__item-link', ('is-active' if @include_source)]
+      li.pill-nav__item
+        = link_to '給付金コース',
+          practice_reports_path(@practice, include_source: false),
+          class: ['pill-nav__item-link', ('is-active' if !@include_source)]
 
 .page-body
   .container.is-md
diff --git a/db/fixtures/categories.yml b/db/fixtures/categories.yml
index efae29aa68d..6deb90bd8f4 100644
--- a/db/fixtures/categories.yml
+++ b/db/fixtures/categories.yml
@@ -112,3 +112,8 @@ category23:
   name: "Ruby on Rails(Rails 6.1版)"
   slug: "ruby-on-rails"
   description: "まずはここからはじめましょう。ここでの学習の進め方を学びます。"
+
+category24:
+  name: "Mac OS X（Reスキル）"
+  slug: "mac-os-x-reskill"
+  description: "Railsコースのカテゴリをコピーしたカテゴリです。"
diff --git a/db/fixtures/categories_practices.yml b/db/fixtures/categories_practices.yml
index a1af1d1bd73..d7143eadaec 100644
--- a/db/fixtures/categories_practices.yml
+++ b/db/fixtures/categories_practices.yml
@@ -356,3 +356,13 @@ categories_practice66_2:
   practice: practice66
   category: category22
   position: 3
+
+categories_practice67:
+  practice: practice113
+  category: category24
+  position: 1
+
+categories_practice68:
+  practice: practice114
+  category: category24
+  position: 2
diff --git a/db/fixtures/courses_categories.yml b/db/fixtures/courses_categories.yml
index 26bc579255a..e5adfb0bd52 100644
--- a/db/fixtures/courses_categories.yml
+++ b/db/fixtures/courses_categories.yml
@@ -222,3 +222,8 @@ courses_category45:
   course: course5
   category: category23
   position: 18
+
+courses_category46:
+  course: course5
+  category: category24
+  position: 19
diff --git a/db/fixtures/discord_profiles.yml b/db/fixtures/discord_profiles.yml
index e6dc9568f71..b812ac51866 100644
--- a/db/fixtures/discord_profiles.yml
+++ b/db/fixtures/discord_profiles.yml
@@ -335,3 +335,8 @@ discord_profile_new-mentor:
   user: new-mentor
   account_name: new-mentor
   times_url:
+
+discord_profile_grant-course:
+  user: grant-course
+  account_name: grant-course
+  times_url:
diff --git a/db/fixtures/practices.yml b/db/fixtures/practices.yml
index 24e8ebcf6af..bc5388f9def 100644
--- a/db/fixtures/practices.yml
+++ b/db/fixtures/practices.yml
@@ -764,3 +764,15 @@ practice112:
   goal: "goal..."
   include_progress: true
   memo: "memo for mentors..."
+
+practice113:
+  title: "OS X Mountain Lionをクリーンインストールする（Reスキル）"
+  description: "Railsコースのプラクティスをコピーしたプラクティスです。"
+  goal: "goal..."
+  source_id: <%= ActiveRecord::FixtureSet.identify(:practice1) %>
+
+practice114:
+  title: "Terminalの基礎を覚える（Reスキル）"
+  description: "Railsコースのプラクティスをコピーしたプラクティスです。"
+  goal: "goal..."
+  source_id: <%= ActiveRecord::FixtureSet.identify(:practice2) %>
diff --git a/db/fixtures/reports.yml b/db/fixtures/reports.yml
index b841f3a1892..7e24674c3a5 100644
--- a/db/fixtures/reports.yml
+++ b/db/fixtures/reports.yml
@@ -505,3 +505,38 @@ report90:
   description: |-
     たくさんのスタンプがつきました。
   reported_on: "2025-10-01 01:00:00"
+
+report91:
+  user: grant-course
+  title: 給付金コースのプラクティスの日報
+  emotion: 2
+  description: |-
+    給付金コースのプラクティスの日報です。
+  practices: practice113
+  reported_on: "2026-01-01"
+
+report92:
+  user: komagata
+  title: Railsコースのコピー元プラクティスの日報
+  emotion: 2
+  description: |-
+    Railsコースのコピー元プラクティスの日報です。
+  practices: practice1
+  reported_on: "2026-01-02"
+
+report93:
+  user: komagata
+  title: Railsコースのコピー元プラクティス、給付金コースのプラクティスの両方に関連する日報報
+  emotion: 2
+  description: |-
+    Railsコースのコピー元プラクティス、給付金コースのプラクティスの両方に関連する日報報
+  practices: practice1, practice113
+  reported_on: "2026-01-03"
+
+report94:
+  user: komagata
+  title: プラクティスに関連しない日報
+  emotion: 2
+  description: |-
+    プラクティスに関連しない日報
+  reported_on: "2026-01-04"
diff --git a/db/fixtures/talks.yml b/db/fixtures/talks.yml
index e50167eb574..50256007cf4 100644
--- a/db/fixtures/talks.yml
+++ b/db/fixtures/talks.yml
@@ -235,3 +235,7 @@ talk_pjord:
 talk_new-mentor:
   user: new-mentor
   action_completed: true
+
+talk_grant_course:
+  user: grant-course
+  action_completed: true
diff --git a/db/fixtures/users.yml b/db/fixtures/users.yml
index d7136570944..8d9ca6b7357 100644
--- a/db/fixtures/users.yml
+++ b/db/fixtures/users.yml
@@ -1555,3 +1555,23 @@ new-mentor:
   created_at: <%= Time.current %>
   sent_student_followup_message: true
   last_activity_at: <%= Time.current %>
+
+grant-course:
+  login_name: grant-course
+  email: grant-course@fjord.jp
+  crypted_password: $2a$10$n/xv4/1luueN6plzm2OyDezWlZFyGHjQEf4hwAW1r3k.lCm0frPK. # testtest
+  salt: zW3kQ9ubsxQQtzzzs4ap
+  name: 給付金コースのユーザー
+  name_kana: キュウフキンコースノユーザー
+  github_account: grant-course
+  twitter_account: grant-course
+  facebook_url: https://www.facebook.com/fjordllc/grant-course
+  blog_url: http://grant-course.org
+  description: "給付金コースを受講中のユーザーです。"
+  course: course5
+  job: office_worker
+  os: mac
+  organization: Rails大学
+  updated_at: "2025-01-01 00:00:00"
+  created_at: "2025-01-01 00:00:00"
+  last_activity_at: "2025-01-01 00:00:00"
diff --git a/test/fixtures/learning_times.yml b/test/fixtures/learning_times.yml
index d4babf78703..019cefe961c 100644
--- a/test/fixtures/learning_times.yml
+++ b/test/fixtures/learning_times.yml
@@ -37,3 +37,8 @@ learning_time8:
   report: report10
   started_at: 2020-09-10 12:00:00
   finished_at: 2020-09-10 13:15:00
+
+learning_time9:
+  report: report78
+  started_at: 2026-01-01 00:00:00
+  finished_at: 2026-01-01 01:00:00
diff --git a/test/fixtures/practices.yml b/test/fixtures/practices.yml
index 8ff61dbf322..1bbaa085aed 100644
--- a/test/fixtures/practices.yml
+++ b/test/fixtures/practices.yml
@@ -390,3 +390,25 @@ practice63:
   goal: "goal..."
   include_progress: true
   memo: "memo for mentors..."
+
+practice64:
+  title: "Railsコースのコピー元プラクティス"
+  description: "Railsコースのコピー元プラクティスです。"
+  goal: "goal..."
+
+practice65:
+  title: "給付金コースのプラクティス"
+  description: "給付金コースのプラクティスです。"
+  goal: "goal..."
+  source_id: <%= ActiveRecord::FixtureSet.identify(:practice64) %>
+
+practice66:
+  title: "日報が存在しないRailsコースのコピー元プラクティス"
+  description: "日報が存在しないRailsコースのコピー元プラクティスです。"
+  goal: "goal..."
+
+practice67:
+  title: "日報が存在しない給付金コースのプラクティス"
+  description: "日報が存在しない給付金コースのプラクティスです。"
+  goal: "goal..."
+  source_id: <%= ActiveRecord::FixtureSet.identify(:practice66) %>
diff --git a/test/fixtures/reports.yml b/test/fixtures/reports.yml
index 96ac2491bd9..77f43251cd5 100644
--- a/test/fixtures/reports.yml
+++ b/test/fixtures/reports.yml
@@ -358,3 +358,42 @@ report75:
   description: WIPです
   wip: true
   reported_on: "2022-04-02"
+
+report76:
+  user: komagata
+  title: "Railsコースのコピー元プラクティスの日報"
+  emotion: 1
+  description: Railsコースのコピー元プラクティスの日報です。
+  practices: practice64
+  reported_on: "2026-01-01"
+
+report77:
+  user: komagata
+  title: "給付金コースのプラクティスの日報"
+  emotion: 1
+  description: 給付金コースのプラクティスの日報です。
+  practices: practice65
+  reported_on: "2026-01-02"
+
+report78:
+  user: komagata
+  title: "Railsコースのコピー元プラクティス、給付金コースのプラクティスの両方に関連する日報"
+  emotion: 1
+  description: Railsコースのコピー元プラクティス、給付金コースのプラクティスの両方に関連する日報です。
+  practices: practice64, practice65
+  reported_on: "2026-01-03"
+
+report79:
+  user: komagata
+  title: "給付金コースではないプラクティスの日報"
+  emotion: 1
+  description: 給付金コースではないプラクティスの日報です。
+  practices: practice1
+  reported_on: "2026-01-04"
+
+report80:
+  user: komagata
+  title: "プラクティスに関連しない日報"
+  emotion: 1
+  description: プラクティスに関連しない日報です。
+  reported_on: "2026-01-05"
diff --git a/test/integration/api/reports/unchecked_test.rb b/test/integration/api/reports/unchecked_test.rb
index c2f5ab0ec18..c537e847fe3 100644
--- a/test/integration/api/reports/unchecked_test.rb
+++ b/test/integration/api/reports/unchecked_test.rb
@@ -13,6 +13,6 @@ class API::Reports::UncheckedTest < ActionDispatch::IntegrationTest
     get counts_api_reports_unchecked_index_path(format: :text),
         headers: { 'Authorization' => "Bearer #{token}" }
     assert_response :ok
-    assert_match '65件', response.body
+    assert_match '70件', response.body
   end
 end
diff --git a/test/models/practice_test.rb b/test/models/practice_test.rb
index 8f2514a039b..684a35447b1 100644
--- a/test/models/practice_test.rb
+++ b/test/models/practice_test.rb
@@ -87,4 +87,62 @@ class PracticeTest < ActiveSupport::TestCase
       practice.update!(source_id: 99_999)
     end
   end
+
+  test '#grant_course? returns true when practice has source' do
+    assert Practice.new(source_id: 1).grant_course?
+    assert_not Practice.new(source_id: nil).grant_course?
+  end
+
+  test '#reports_count sums reports of self and source when include_source is true' do
+    source = practices(:practice66)
+    practice = practices(:practice67)
+
+    assert_equal 0, practice.reports_count(include_source: true)
+    Report.create!(
+      user: users(:komagata),
+      title: '日報が存在しないRailsコースのコピー元プラクティスの日報',
+      description: '日報が存在しないRailsコースのコピー元プラクティスの日報です。',
+      practices: [source],
+      reported_on: Time.zone.today
+    )
+    Report.create!(
+      user: users(:komagata),
+      title: '日報が存在しない給付金コースのプラクティスの日報',
+      description: '日報が存在しない給付金コースのプラクティスの日報です。',
+      practices: [practice],
+      reported_on: Time.zone.today - 1
+    )
+
+    assert_equal 2, practice.reports_count(include_source: true)
+  end
+
+  test '#reports_count counts only self reports when include_source is false' do
+    practice = practices(:practice66)
+
+    assert_equal 0, practice.reports_count(include_source: false)
+    Report.create!(
+      user: users(:komagata),
+      title: '日報が存在しないRailsコースのコピー元プラクティスの日報',
+      description: '日報が存在しないRailsコースのコピー元プラクティスの日報です。',
+      practices: [practice],
+      reported_on: Time.zone.today
+    )
+
+    assert_equal 1, practice.reports_count(include_source: false)
+  end
+
+  test '#reports_count does not double count reports when associated with both source and practice' do
+    source = practices(:practice66)
+    practice = practices(:practice67)
+    Report.create!(
+      user: users(:komagata),
+      title: '日報が存在しないRailsコースのコピー元プラクティス、日報が存在しない給付金コースのプラクティスの両方に関連する日報',
+      description: '日報が存在しないRailsコースのプラクティス、日報が存在しない給付金コースのプラクティスの両方に関連する日報です。',
+      practices: [source, practice],
+      reported_on: Time.zone.today
+    )
+
+    assert_equal 1, practice.reports_count(include_source: false)
+    assert_equal 1, practice.reports_count(include_source: true)
+  end
 end
diff --git a/test/models/report_test.rb b/test/models/report_test.rb
index 2c64e8b351e..8e140dd6701 100644
--- a/test/models/report_test.rb
+++ b/test/models/report_test.rb
@@ -73,4 +73,20 @@ class ReportTest < ActiveSupport::TestCase
     assert_empty unchecked_report.checks
     assert_includes Report.unchecked, unchecked_report
   end
+
+  test '.for_practice_including_source returns practice and source reports' do
+    practice = practices(:practice65)
+    practice_report = reports(:report77)
+    source_report = reports(:report76)
+    practice_and_source_report = reports(:report78)
+    other_report = reports(:report79)
+    unrelated_report = reports(:report80)
+    result = Report.for_practice_including_source(practice)
+
+    assert_includes result, practice_report
+    assert_includes result, source_report
+    assert_includes result, practice_and_source_report
+    assert_not_includes result, other_report
+    assert_not_includes result, unrelated_report
+  end
 end
diff --git a/test/system/practice/reports_test.rb b/test/system/practice/reports_test.rb
index d3d0b38317e..2cdd3dc482c 100644
--- a/test/system/practice/reports_test.rb
+++ b/test/system/practice/reports_test.rb
@@ -9,4 +9,48 @@ class Practice::ReportsTest < ApplicationSystemTestCase
     assert_selector 'img[alt="positive"]', count: 2
     assert_selector '.card-list-item-title__link', text: '1時間だけ学習'
   end
+
+  test 'grant filter is not present on rails course practice' do
+    visit_with_auth "/practices/#{practices(:practice64).id}/reports", 'komagata'
+
+    assert_no_selector 'a.pill-nav__item-link', text: '全て'
+    assert_no_selector 'a.pill-nav__item-link', text: '給付金コース'
+  end
+
+  test 'grant filter is present on grant course practice' do
+    visit_with_auth "/practices/#{practices(:practice65).id}/reports", 'komagata'
+
+    assert_selector 'a.pill-nav__item-link', text: '全て'
+    assert_selector 'a.pill-nav__item-link', text: '給付金コース'
+  end
+
+  test 'grant filter shows both copied and grant course reports when "全て" is selected' do
+    visit_with_auth "/practices/#{practices(:practice65).id}/reports", 'komagata'
+
+    assert_selector 'a.pill-nav__item-link.is-active', text: '全て'
+    assert_selector '.card-list-item-title__link', text: 'Railsコースのコピー元プラクティスの日報'
+    assert_selector '.card-list-item-title__link', text: '給付金コースのプラクティスの日報'
+  end
+
+  test 'grant filter shows only grant course reports when "給付金コース" is selected' do
+    visit_with_auth "/practices/#{practices(:practice65).id}/reports", 'komagata'
+    within '.pill-nav' do
+      click_on '給付金コース'
+    end
+
+    assert_selector 'a.pill-nav__item-link.is-active', text: '給付金コース'
+    assert_no_selector '.card-list-item-title__link', text: 'Railsコースのコピー元プラクティスの日報'
+    assert_selector '.card-list-item-title__link', text: '給付金コースのプラクティスの日報'
+  end
+
+  test 'grant filter shows empty message when no reports exist' do
+    visit_with_auth "/practices/#{practices(:practice67).id}/reports", 'komagata'
+    within '.pill-nav' do
+      click_on '給付金コース'
+    end
+
+    assert_selector 'a.pill-nav__item-link.is-active', text: '給付金コース'
+    assert_no_selector '.card-list-item-title__link'
+    assert_selector '.o-empty-message__text', text: '日報はまだありません。'
+  end
 end