It is difficult to analyze complex structures using the general solutions of the differential equations of the structural elements, where the constants of integration are determined from the boundary conditions, the equilibrium equations, and so on. On the other hand, the matrix displacement method has been widely used in the analyses of frame structures and continua, owing to the development of digital computers. In this paper, the stiffness matrices which express the relation between stresses and displacements along the edges of a plane stress rectangular element and beam are formulated by expanding the complementary solutions in Fourier series. The numerical results of a one-bay one-story framed shear wall given by using matrix displacement method agree well with the general solutions expressed in Fourier series. The proposed method is considered to be the generalization for the analytical method based upon the differential equations.