diff --git a/dictation_server/src/constants/index.ts b/dictation_server/src/constants/index.ts
index 66471b9..8e527f4 100644
--- a/dictation_server/src/constants/index.ts
+++ b/dictation_server/src/constants/index.ts
@@ -246,3 +246,9 @@ export const OPTION_ITEM_VALUE_TYPE = {
 export const ADB2C_SIGN_IN_TYPE = {
   EAMILADDRESS: 'emailAddress',
 } as const;
+
+/**
+ * MANUAL_RECOVERY_REQUIRED
+ * @const {string}
+ */
+export const MANUAL_RECOVERY_REQUIRED = '[MANUAL_RECOVERY_REQUIRED]';
diff --git a/dictation_server/src/features/accounts/accounts.controller.ts b/dictation_server/src/features/accounts/accounts.controller.ts
index 03e4cd9..4ac1c64 100644
--- a/dictation_server/src/features/accounts/accounts.controller.ts
+++ b/dictation_server/src/features/accounts/accounts.controller.ts
@@ -1071,7 +1071,7 @@ export class AccountsController {
     description: 'DBアクセスに失敗しログインできる状態で処理が終了した場合',
     type: ErrorResponse,
   })
-  @ApiOperation({ operationId: 'deleteAccount' })
+  @ApiOperation({ operationId: 'deleteAccountAndData' })
   @ApiBearerAuth()
   @UseGuards(AuthGuard)
   @UseGuards(
@@ -1079,7 +1079,7 @@ export class AccountsController {
       roles: [ADMIN_ROLES.ADMIN],
     }),
   )
-  async deleteAccount(
+  async deleteAccountAndData(
     @Req() req: Request,
     @Body() body: DeleteAccountRequest,
   ): Promise<DeleteAccountResponse> {
@@ -1088,12 +1088,7 @@ export class AccountsController {
     const { userId } = jwt.decode(token, { json: true }) as AccessToken;
     const context = makeContext(userId);
 
-    /* TODO 仮実装、別タスクで実装する
-    await this.accountService.deleteAccount(
-      context,
-      accountId
-    );
-    */
+    await this.accountService.deleteAccountAndData(context, userId, accountId);
     return;
   }
 }
diff --git a/dictation_server/src/features/accounts/accounts.service.ts b/dictation_server/src/features/accounts/accounts.service.ts
index 2c13616..495fee5 100644
--- a/dictation_server/src/features/accounts/accounts.service.ts
+++ b/dictation_server/src/features/accounts/accounts.service.ts
@@ -15,6 +15,7 @@ import {
   USER_ROLES,
   ADB2C_SIGN_IN_TYPE,
   OPTION_ITEM_VALUE_TYPE,
+  MANUAL_RECOVERY_REQUIRED,
 } from '../../constants';
 import { makeErrorResponse } from '../../common/error/makeErrorResponse';
 import {
@@ -319,7 +320,7 @@ export class AccountsService {
     } catch (error) {
       this.logger.error(`error=${error}`);
       this.logger.error(
-        `[MANUAL_RECOVERY_REQUIRED] [${context.trackingId}] Failed to delete externalUser: ${externalUserId}`,
+        `${MANUAL_RECOVERY_REQUIRED} [${context.trackingId}] Failed to delete externalUser: ${externalUserId}`,
       );
     }
   }
@@ -338,7 +339,7 @@ export class AccountsService {
     } catch (error) {
       this.logger.error(`error=${error}`);
       this.logger.error(
-        `[MANUAL_RECOVERY_REQUIRED] [${context.trackingId}] Failed to delete account: ${accountId}, user: ${userId}`,
+        `${MANUAL_RECOVERY_REQUIRED} [${context.trackingId}] Failed to delete account: ${accountId}, user: ${userId}`,
       );
     }
   }
@@ -361,7 +362,7 @@ export class AccountsService {
       );
     } catch (error) {
       this.logger.error(
-        `[MANUAL_RECOVERY_REQUIRED] [${context.trackingId}] Failed to delete container: ${accountId}, country: ${country}`,
+        `${MANUAL_RECOVERY_REQUIRED} [${context.trackingId}] Failed to delete container: ${accountId}, country: ${country}`,
       );
     }
   }
@@ -1684,4 +1685,99 @@ export class AccountsService {
       );
     }
   }
+
+  /**
+   * アカウントと紐づくデータを削除する
+   * @param context
+   * @param externalId
+   * @param accountId // 削除対象のアカウントID
+   */
+  async deleteAccountAndData(
+    context: Context,
+    externalId: string,
+    accountId: number,
+  ): Promise<void> {
+    this.logger.log(
+      `[IN] [${context.trackingId}] ${this.deleteAccountAndData.name} | params: { ` +
+        `externalId: ${externalId}, ` +
+        `accountId: ${accountId}, };`,
+    );
+    let country: string;
+    let dbUsers: User[];
+    try {
+      // パラメータとトークンから取得したアカウントIDの突き合わせ
+      const { account_id: myAccountId } =
+        await this.usersRepository.findUserByExternalId(externalId);
+      if (myAccountId !== accountId) {
+        throw new HttpException(
+          makeErrorResponse('E000108'),
+          HttpStatus.UNAUTHORIZED,
+        );
+      }
+
+      // アカウント削除前に必要な情報を退避する
+      const targetAccount = await this.accountRepository.findAccountById(
+        accountId,
+      );
+      // 削除対象アカウントを削除する
+      dbUsers = await this.accountRepository.deleteAccountAndInsertArchives(
+        accountId,
+      );
+      this.logger.log(`[${context.trackingId}] delete account: ${accountId}`);
+      country = targetAccount.country;
+    } catch (e) {
+      // アカウントの削除に失敗した場合はエラーを返す
+      this.logger.log(`[${context.trackingId}] ${e}`);
+      this.logger.log(
+        `[OUT] [${context.trackingId}] ${this.deleteAccountAndData.name}`,
+      );
+      throw new HttpException(
+        makeErrorResponse('E009999'),
+        HttpStatus.INTERNAL_SERVER_ERROR,
+      );
+    }
+
+    try {
+      // 削除対象アカウント内のADB2Cユーザーをすべて削除する
+      await this.adB2cService.deleteUsers(
+        dbUsers.map((x) => x.external_id),
+        context,
+      );
+      this.logger.log(
+        `[${
+          context.trackingId
+        }] delete ADB2C users: ${accountId}, users_id: ${dbUsers.map(
+          (x) => x.external_id,
+        )}`,
+      );
+    } catch (e) {
+      // ADB2Cユーザーの削除失敗時は、MANUAL_RECOVERY_REQUIREDを出して処理続行
+      this.logger.log(`[${context.trackingId}] ${e}`);
+      this.logger.log(
+        `${MANUAL_RECOVERY_REQUIRED} [${
+          context.trackingId
+        }] Failed to delete ADB2C users: ${accountId}, users_id: ${dbUsers.map(
+          (x) => x.external_id,
+        )}`,
+      );
+    }
+
+    try {
+      // blobstorageコンテナを削除する
+      await this.deleteBlobContainer(accountId, country, context);
+      this.logger.log(
+        `[${context.trackingId}] delete blob container: ${accountId}-${country}`,
+      );
+    } catch (e) {
+      // blobstorageコンテナを削除で失敗した場合は、MANUAL_RECOVERY_REQUIRED出して正常終了
+      this.logger.log(`[${context.trackingId}] ${e}`);
+      this.logger.log(
+        `${MANUAL_RECOVERY_REQUIRED}[${context.trackingId}] Failed to delete blob container: ${accountId}, country: ${country}`,
+      );
+    }
+
+    this.logger.log(
+      `[OUT] [${context.trackingId}] ${this.deleteAccountAndData.name}`,
+    );
+  }
 }
diff --git a/dictation_server/src/features/users/users.service.ts b/dictation_server/src/features/users/users.service.ts
index 94377ca..a3e9521 100644
--- a/dictation_server/src/features/users/users.service.ts
+++ b/dictation_server/src/features/users/users.service.ts
@@ -35,6 +35,7 @@ import {
 import {
   ADB2C_SIGN_IN_TYPE,
   LICENSE_EXPIRATION_THRESHOLD_DAYS,
+  MANUAL_RECOVERY_REQUIRED,
   USER_LICENSE_STATUS,
   USER_ROLES,
 } from '../../constants';
@@ -300,7 +301,7 @@ export class UsersService {
     } catch (error) {
       this.logger.error(`error=${error}`);
       this.logger.error(
-        `[MANUAL_RECOVERY_REQUIRED] [${context.trackingId}] Failed to delete externalUser: ${externalUserId}`,
+        `${MANUAL_RECOVERY_REQUIRED} [${context.trackingId}] Failed to delete externalUser: ${externalUserId}`,
       );
     }
   }
@@ -313,7 +314,7 @@ export class UsersService {
     } catch (error) {
       this.logger.error(`error=${error}`);
       this.logger.error(
-        `[MANUAL_RECOVERY_REQUIRED] [${context.trackingId}] Failed to delete user: ${userId}`,
+        `${MANUAL_RECOVERY_REQUIRED} [${context.trackingId}] Failed to delete user: ${userId}`,
       );
     }
   }
diff --git a/dictation_server/src/gateways/adb2c/adb2c.service.ts b/dictation_server/src/gateways/adb2c/adb2c.service.ts
index d1000c5..254acea 100644
--- a/dictation_server/src/gateways/adb2c/adb2c.service.ts
+++ b/dictation_server/src/gateways/adb2c/adb2c.service.ts
@@ -254,6 +254,31 @@ export class AdB2cService {
       this.logger.log(`[OUT] [${context.trackingId}] ${this.deleteUser.name}`);
     }
   }
+
+  /**
+   * Azure AD B2Cからユーザ情報を削除する（複数）
+   * @param externalIds 外部ユーザーID
+   * @param context コンテキスト
+   */
+  async deleteUsers(externalIds: string[], context: Context): Promise<void> {
+    this.logger.log(
+      `[IN] [${context.trackingId}] ${this.deleteUsers.name} | params: { externalIds: ${externalIds} };`,
+    );
+
+    try {
+      // 複数ユーザーを一括削除する方法が不明なため、rate limitの懸念があるのを承知のうえ単一削除の繰り返しで実装
+      // TODO 一括削除する方法が判明したら修正する
+      // https://learn.microsoft.com/en-us/graph/api/user-delete?view=graph-rest-1.0&tabs=javascript#example
+      externalIds.map(
+        async (x) => await this.graphClient.api(`users/${x}`).delete(),
+      );
+    } catch (e) {
+      this.logger.error(`error=${e}`);
+      throw e;
+    } finally {
+      this.logger.log(`[OUT] [${context.trackingId}] ${this.deleteUsers.name}`);
+    }
+  }
 }
 
 // TODO [Task2002] 文字列の配列を１５要素ずつ区切る（この処理も別タスクで削除予定）
diff --git a/dictation_server/src/repositories/accounts/accounts.repository.service.ts b/dictation_server/src/repositories/accounts/accounts.repository.service.ts
index 5da84e7..510a865 100644
--- a/dictation_server/src/repositories/accounts/accounts.repository.service.ts
+++ b/dictation_server/src/repositories/accounts/accounts.repository.service.ts
@@ -10,7 +10,7 @@ import {
   UpdateResult,
   EntityManager,
 } from 'typeorm';
-import { User } from '../users/entity/user.entity';
+import { User, UserArchive } from '../users/entity/user.entity';
 import { Account } from './entity/account.entity';
 import { License, LicenseOrder } from '../licenses/entity/license.entity';
 import { SortCriteria } from '../sort_criteria/entity/sort_criteria.entity';
@@ -902,4 +902,34 @@ export class AccountsRepositoryService {
       );
     });
   }
+
+  /**
+   * 指定されたアカウントを削除する
+   * @param accountId
+   * @returns users 削除対象のユーザー
+   */
+  async deleteAccountAndInsertArchives(accountId: number): Promise<User[]> {
+    return await this.dataSource.transaction(async (entityManager) => {
+      // 削除対象のユーザーを退避テーブルに退避
+      const users = await this.dataSource.getRepository(User).find({
+        where: {
+          account_id: accountId,
+        },
+      });
+
+      const userArchiveRepo = entityManager.getRepository(UserArchive);
+      await userArchiveRepo
+        .createQueryBuilder()
+        .insert()
+        .into(UserArchive)
+        .values(users)
+        .execute();
+
+      // アカウントを削除
+      // アカウントを削除することで、外部キー制約がで紐づいている関連テーブルのデータも削除される
+      const accountRepo = entityManager.getRepository(Account);
+      await accountRepo.delete({ id: accountId });
+      return users;
+    });
+  }
 }
diff --git a/dictation_server/src/repositories/users/entity/user.entity.ts b/dictation_server/src/repositories/users/entity/user.entity.ts
index 51cc19c..9e375df 100644
--- a/dictation_server/src/repositories/users/entity/user.entity.ts
+++ b/dictation_server/src/repositories/users/entity/user.entity.ts
@@ -9,6 +9,7 @@ import {
   JoinColumn,
   OneToOne,
   OneToMany,
+  PrimaryColumn,
 } from 'typeorm';
 import { License } from '../../licenses/entity/license.entity';
 import { UserGroupMember } from '../../user_groups/entity/user_group_member.entity';
@@ -80,6 +81,63 @@ export class User {
   userGroupMembers?: UserGroupMember[];
 }
 
+@Entity({ name: 'users_archive' })
+export class UserArchive {
+  @PrimaryColumn()
+  id: number;
+
+  @Column()
+  external_id: string;
+
+  @Column()
+  account_id: number;
+
+  @Column()
+  role: string;
+
+  @Column({ nullable: true })
+  author_id?: string;
+
+  @Column({ nullable: true })
+  accepted_terms_version?: string;
+
+  @Column()
+  email_verified: boolean;
+
+  @Column()
+  auto_renew: boolean;
+
+  @Column()
+  license_alert: boolean;
+
+  @Column()
+  notification: boolean;
+
+  @Column()
+  encryption: boolean;
+
+  @Column()
+  prompt: boolean;
+
+  @Column({ nullable: true })
+  deleted_at?: Date;
+
+  @Column({ nullable: true })
+  created_by: string;
+
+  @Column()
+  created_at: Date;
+
+  @Column({ nullable: true })
+  updated_by?: string;
+
+  @Column()
+  updated_at: Date;
+
+  @CreateDateColumn({ default: () => "datetime('now', 'localtime')" }) // defaultはSQLite用設定値.本番用は別途migrationで設定
+  archived_at: Date;
+}
+
 export type newUser = Omit<
   User,
   | 'id'
diff --git a/dictation_server/src/repositories/users/users.repository.module.ts b/dictation_server/src/repositories/users/users.repository.module.ts
index 79be43a..94ccdc4 100644
--- a/dictation_server/src/repositories/users/users.repository.module.ts
+++ b/dictation_server/src/repositories/users/users.repository.module.ts
@@ -1,10 +1,10 @@
 import { Module } from '@nestjs/common';
 import { TypeOrmModule } from '@nestjs/typeorm';
-import { User } from './entity/user.entity';
+import { User, UserArchive } from './entity/user.entity';
 import { UsersRepositoryService } from './users.repository.service';
 
 @Module({
-  imports: [TypeOrmModule.forFeature([User])],
+  imports: [TypeOrmModule.forFeature([User, UserArchive])],
   providers: [UsersRepositoryService],
   exports: [UsersRepositoryService],
 })