diff --git a/dictation_server/src/features/accounts/accounts.service.spec.ts b/dictation_server/src/features/accounts/accounts.service.spec.ts
index 1b10b50..35878cc 100644
--- a/dictation_server/src/features/accounts/accounts.service.spec.ts
+++ b/dictation_server/src/features/accounts/accounts.service.spec.ts
@@ -33,6 +33,7 @@ import {
   overrideBlobstorageService,
   overrideSendgridService,
 } from '../../common/test/overrides';
+import { createAccountAndAdminUser } from '../users/test/utility';
 
 describe('createAccount', () => {
   let source: DataSource = null;
@@ -1244,8 +1245,247 @@ describe('getDealers', () => {
   });
 });
 
-describe('createAccount', () => {
-  it('新規にアカウントを作成できる', async () => {
-    expect(1).toBe(1);
+describe('createPartnerAccount', () => {
+  let source: DataSource = null;
+  beforeEach(async () => {
+    source = new DataSource({
+      type: 'sqlite',
+      database: ':memory:',
+      logging: false,
+      entities: [__dirname + '/../../**/*.entity{.ts,.js}'],
+      synchronize: true, // trueにすると自動的にmigrationが行われるため注意
+    });
+    return source.initialize();
+  });
+
+  afterEach(async () => {
+    await source.destroy();
+    source = null;
+  });
+
+  it('パートナーを追加できる', async () => {
+    const module = await makeTestingModule(source);
+    const service = module.get<AccountsService>(AccountsService);
+
+    const parentExternalId = 'parent_external_id';
+
+    const { accountId: parentAccountId } = await createAccountAndAdminUser(
+      source,
+      parentExternalId,
+    );
+
+    const context = makeContext(parentExternalId);
+    const partnerExternalId = 'partner_external_id';
+    const companyName = 'partner_company_name';
+    const country = 'US';
+    const email = 'partner@example.com';
+    const username = 'partner_username';
+
+    overrideAdB2cService(service, {
+      createUser: async () => {
+        return { sub: partnerExternalId };
+      },
+    });
+
+    overrideSendgridService(service, {
+      sendMail: async () => {
+        return;
+      },
+      createMailContentFromEmailConfirm: async () => {
+        return { html: '', text: '', subject: '' };
+      },
+    });
+    overrideBlobstorageService(service, {
+      createContainer: async () => {},
+    });
+
+    {
+      const accounts = await getAccounts(source);
+      expect(accounts.length).toBe(1);
+    }
+
+    await service.createPartnerAccount(
+      context,
+      companyName,
+      country,
+      email,
+      username,
+      parentExternalId,
+      TIERS.TIER1,
+    );
+
+    {
+      const accounts = await getAccounts(source);
+      expect(accounts.length).toBe(2);
+
+      const partnerUser = await getUser(source, partnerExternalId);
+      const partnerAccount = await getAccount(source, partnerUser.account_id);
+      expect(partnerAccount.company_name).toBe(companyName);
+      expect(partnerAccount.country).toBe(country);
+      expect(partnerAccount.parent_account_id).toBe(parentAccountId);
+      expect(partnerAccount.tier).toBe(TIERS.TIER2);
+      expect(partnerAccount.primary_admin_user_id).toBe(partnerUser.id);
+      expect(partnerAccount.secondary_admin_user_id).toBe(null);
+    }
+  });
+
+  it('パートナーアカウントを作成がAzure AD B2Cへの通信失敗によって失敗すると500エラーが発生する', async () => {
+    const module = await makeTestingModule(source);
+    const service = module.get<AccountsService>(AccountsService);
+
+    const parentExternalId = 'parent_external_id';
+
+    await createAccountAndAdminUser(source, parentExternalId);
+
+    const context = makeContext(parentExternalId);
+    const companyName = 'partner_company_name';
+    const country = 'US';
+    const email = 'partner@example.com';
+    const username = 'partner_username';
+
+    overrideAdB2cService(service, {
+      createUser: async () => {
+        throw new Error();
+      },
+    });
+
+    overrideSendgridService(service, {
+      sendMail: async () => {
+        return;
+      },
+      createMailContentFromEmailConfirm: async () => {
+        return { html: '', text: '', subject: '' };
+      },
+    });
+    overrideBlobstorageService(service, {
+      createContainer: async () => {},
+    });
+
+    try {
+      await service.createPartnerAccount(
+        context,
+        companyName,
+        country,
+        email,
+        username,
+        parentExternalId,
+        TIERS.TIER1,
+      );
+    } catch (e) {
+      if (e instanceof HttpException) {
+        expect(e.getStatus()).toBe(HttpStatus.INTERNAL_SERVER_ERROR);
+        expect(e.getResponse()).toEqual(makeErrorResponse('E009999'));
+      } else {
+        fail();
+      }
+    }
+  });
+
+  it('パートナーアカウントを作成がメールアドレス重複によって失敗すると400エラーが発生する', async () => {
+    const module = await makeTestingModule(source);
+    const service = module.get<AccountsService>(AccountsService);
+
+    const parentExternalId = 'parent_external_id';
+
+    await createAccountAndAdminUser(source, parentExternalId);
+
+    const context = makeContext(parentExternalId);
+    const companyName = 'partner_company_name';
+    const country = 'US';
+    const email = 'partner@example.com';
+    const username = 'partner_username';
+
+    overrideAdB2cService(service, {
+      createUser: async () => {
+        // EmailのConflictエラーを返す
+        return { reason: 'email', message: 'dummy' };
+      },
+    });
+
+    overrideSendgridService(service, {
+      sendMail: async () => {
+        return;
+      },
+      createMailContentFromEmailConfirm: async () => {
+        return { html: '', text: '', subject: '' };
+      },
+    });
+    overrideBlobstorageService(service, {
+      createContainer: async () => {},
+    });
+
+    try {
+      await service.createPartnerAccount(
+        context,
+        companyName,
+        country,
+        email,
+        username,
+        parentExternalId,
+        TIERS.TIER1,
+      );
+    } catch (e) {
+      if (e instanceof HttpException) {
+        expect(e.getStatus()).toBe(HttpStatus.BAD_REQUEST);
+        expect(e.getResponse()).toEqual(makeErrorResponse('E010301'));
+      } else {
+        fail();
+      }
+    }
+  });
+
+  it('パートナーアカウントを作成がBlobStorageへの通信失敗によって失敗すると500エラーが発生する', async () => {
+    const module = await makeTestingModule(source);
+    const service = module.get<AccountsService>(AccountsService);
+
+    const parentExternalId = 'parent_external_id';
+
+    await createAccountAndAdminUser(source, parentExternalId);
+
+    const context = makeContext(parentExternalId);
+    const partnerExternalId = 'partner_external_id';
+    const companyName = 'partner_company_name';
+    const country = 'US';
+    const email = 'partner@example.com';
+    const username = 'partner_username';
+
+    overrideAdB2cService(service, {
+      createUser: async () => {
+        return { sub: partnerExternalId };
+      },
+    });
+
+    overrideSendgridService(service, {
+      sendMail: async () => {
+        return;
+      },
+      createMailContentFromEmailConfirm: async () => {
+        return { html: '', text: '', subject: '' };
+      },
+    });
+    overrideBlobstorageService(service, {
+      createContainer: async () => {
+        throw new Error();
+      },
+    });
+
+    try {
+      await service.createPartnerAccount(
+        context,
+        companyName,
+        country,
+        email,
+        username,
+        parentExternalId,
+        TIERS.TIER1,
+      );
+    } catch (e) {
+      if (e instanceof HttpException) {
+        expect(e.getStatus()).toBe(HttpStatus.INTERNAL_SERVER_ERROR);
+        expect(e.getResponse()).toEqual(makeErrorResponse('E009999'));
+      } else {
+        fail();
+      }
+    }
   });
 });
diff --git a/dictation_server/src/features/accounts/accounts.service.ts b/dictation_server/src/features/accounts/accounts.service.ts
index ca4a247..748cf13 100644
--- a/dictation_server/src/features/accounts/accounts.service.ts
+++ b/dictation_server/src/features/accounts/accounts.service.ts
@@ -409,88 +409,103 @@ export class AccountsService {
       `[IN] [${context.trackingId}] ${this.createPartnerAccount.name}`,
     );
 
-    let myAccountId: number;
-
     try {
-      // アクセストークンからユーザーIDを取得する
-      myAccountId = (await this.usersRepository.findUserByExternalId(userId))
-        .account_id;
-    } catch (e) {
-      this.logger.error(`error=${e}`);
-      if (e instanceof UserNotFoundError) {
-        throw new HttpException(
-          makeErrorResponse('E010204'),
-          HttpStatus.BAD_REQUEST,
+      let myAccountId: number;
+
+      try {
+        // アクセストークンからユーザーIDを取得する
+        myAccountId = (await this.usersRepository.findUserByExternalId(userId))
+          .account_id;
+      } catch (e) {
+        this.logger.error(`error=${e}`);
+        if (e instanceof UserNotFoundError) {
+          throw new HttpException(
+            makeErrorResponse('E010204'),
+            HttpStatus.BAD_REQUEST,
+          );
+        } else {
+          throw new HttpException(
+            makeErrorResponse('E009999'),
+            HttpStatus.INTERNAL_SERVER_ERROR,
+          );
+        }
+      }
+
+      const ramdomPassword = makePassword();
+
+      let externalUser: { sub: string } | ConflictError;
+
+      try {
+        // 管理者ユーザを作成し、AzureADB2C IDを取得する
+        externalUser = await this.adB2cService.createUser(
+          context,
+          email,
+          ramdomPassword,
+          adminName,
         );
-      } else {
+      } catch (e) {
+        this.logger.error(`error=${e}`);
         throw new HttpException(
           makeErrorResponse('E009999'),
           HttpStatus.INTERNAL_SERVER_ERROR,
         );
       }
-    }
-
-    const ramdomPassword = makePassword();
-
-    let externalUser: { sub: string } | ConflictError;
-
-    try {
-      // 管理者ユーザを作成し、AzureADB2C IDを取得する
-      externalUser = await this.adB2cService.createUser(
-        context,
-        email,
-        ramdomPassword,
-        adminName,
-      );
-    } catch (e) {
-      this.logger.error(`error=${e}`);
-      throw new HttpException(
-        makeErrorResponse('E009999'),
-        HttpStatus.INTERNAL_SERVER_ERROR,
-      );
-    }
-    // メールアドレスが重複していた場合はエラーを返す
-    if (isConflictError(externalUser)) {
-      throw new HttpException(
-        makeErrorResponse('E010301'),
-        HttpStatus.BAD_REQUEST,
-      );
-    }
-
-    try {
-      // アカウントと管理者をセットで作成
-      const { newAccount, adminUser } =
-        await this.accountRepository.createAccount(
-          companyName,
-          country,
-          myAccountId,
-          tier + 1,
-          externalUser.sub,
-          USER_ROLES.NONE,
-          null,
+      // メールアドレスが重複していた場合はエラーを返す
+      if (isConflictError(externalUser)) {
+        throw new HttpException(
+          makeErrorResponse('E010301'),
+          HttpStatus.BAD_REQUEST,
         );
+      }
 
-      const from = this.configService.get<string>('MAIL_FROM') || '';
-      const { subject, text, html } =
-        await this.sendgridService.createMailContentFromEmailConfirmForNormalUser(
+      try {
+        // アカウントと管理者をセットで作成
+        const { newAccount, adminUser } =
+          await this.accountRepository.createAccount(
+            companyName,
+            country,
+            myAccountId,
+            tier + 1,
+            externalUser.sub,
+            USER_ROLES.NONE,
+            null,
+          );
+
+        // 新規作成アカウント用のBlobコンテナを作成
+        await this.blobStorageService.createContainer(
+          context,
           newAccount.id,
-          adminUser.id,
-          email,
+          country,
         );
-      await this.sendgridService.sendMail(
-        context,
-        email,
-        from,
-        subject,
-        text,
-        html,
-      );
+
+        const from = this.configService.get<string>('MAIL_FROM') || '';
+        const { subject, text, html } =
+          await this.sendgridService.createMailContentFromEmailConfirmForNormalUser(
+            newAccount.id,
+            adminUser.id,
+            email,
+          );
+        await this.sendgridService.sendMail(
+          context,
+          email,
+          from,
+          subject,
+          text,
+          html,
+        );
+      } catch (e) {
+        this.logger.error(`error=${e}`);
+        this.logger.error('create partner account failed');
+        throw new HttpException(
+          makeErrorResponse('E009999'),
+          HttpStatus.INTERNAL_SERVER_ERROR,
+        );
+      }
     } catch (e) {
-      this.logger.error(`error=${e}`);
-      this.logger.error('create partner account failed');
-      throw new HttpException(
-        makeErrorResponse('E009999'),
-        HttpStatus.INTERNAL_SERVER_ERROR,
+      throw e;
+    } finally {
+      this.logger.log(
+        `[OUT] [${context.trackingId}] ${this.createPartnerAccount.name}`,
       );
     }
   }