diff --git a/data_migration_tools/package-lock.json b/data_migration_tools/package-lock.json
new file mode 100644
index 0000000..343f405
--- /dev/null
+++ b/data_migration_tools/package-lock.json
@@ -0,0 +1,63 @@
+{
+  "name": "data_migration_tools",
+  "version": "0.0.1",
+  "lockfileVersion": 3,
+  "requires": true,
+  "author": "",
+  "description": "",
+  "license": "UNLICENSED",
+  "private": true,
+  "packages": {},
+  "devDependencies": {
+    "@types/express": "^4.17.17",
+    "@types/multer": "^1.4.7",
+    "@types/node": "^20.2.3",
+    "eslint": "^8.0.1",
+    "eslint-config-prettier": "^8.3.0",
+    "eslint-plugin-prettier": "^4.0.0",
+    "jest": "28.0.3",
+    "license-checker": "^25.0.1",
+    "prettier": "^2.3.2",
+    "source-map-support": "^0.5.20",
+    "supertest": "^6.1.3",
+    "swagger-ui-express": "^4.5.0",
+    "ts-jest": "28.0.1",
+    "ts-loader": "^9.2.3",
+    "ts-node": "^10.0.0",
+    "tsconfig-paths": "4.0.0",
+    "typescript": "^4.3.5"
+  },
+  "jest": {
+    "collectCoverageFrom": [
+      "**/*.(t|j)s"
+    ],
+    "coverageDirectory": "../coverage",
+    "moduleFileExtensions": [
+      "js",
+      "json",
+      "ts"
+    ],
+    "rootDir": "src",
+    "testEnvironment": "node",
+    "testRegex": ".*\\.spec\\.ts$",
+    "transform": {
+      "^.+\\.(t|j)s$": "ts-jest"
+    }
+  },
+  "scripts": {
+    "build": "nest build && cp -r build dist",
+    "build:exe": "nest build && cp -r build dist && sh ./buildTool.sh",
+    "format": "prettier --write \"src/**/*.ts\" \"test/**/*.ts\"",
+    "lint": "eslint \"{src,apps,libs,test}/**/*.ts\"",
+    "lint:fix": "eslint \"{src,apps,libs,test}/**/*.ts\" --fix",
+    "prebuild": "rimraf dist",
+    "start": "nest start",
+    "start:debug": "nest start --debug --watch",
+    "start:dev": "nest start --watch",
+    "start:prod": "node dist/main",
+    "test": "jest",
+    "test:cov": "jest --coverage",
+    "test:debug": "node --inspect-brk -r tsconfig-paths/register -r ts-node/register node_modules/.bin/jest --runInBand",
+    "test:watch": "jest --watch"
+  }
+}
diff --git a/data_migration_tools/server/.env.local.example b/data_migration_tools/server/.env.local.example
index e69de29..0cee3f5 100644
--- a/data_migration_tools/server/.env.local.example
+++ b/data_migration_tools/server/.env.local.example
@@ -0,0 +1,36 @@
+STAGE=local
+NO_COLOR=TRUE
+CORS=TRUE
+PORT=8280
+# 開発環境ではADB2Cが別テナントになる都合上、環境変数を分けている
+TENANT_NAME=adb2codmsdev
+SIGNIN_FLOW_NAME=b2c_1_signin_dev
+ADB2C_TENANT_ID=xxxxxxxx
+ADB2C_CLIENT_ID=xxxxxxxx
+ADB2C_CLIENT_SECRET=xxxxxxxx
+ADB2C_ORIGIN=https://zzzzzzzzzz
+JWT_PRIVATE_KEY="-----BEGIN RSA PRIVATE KEY-----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\nrkGW1cx7p+yDqATDrwHBHTHFh5bUTTn8dN40n0e0W/llurpbBkJM\n-----END RSA PRIVATE KEY-----\n"
+JWT_PUBLIC_KEY="-----BEGIN PUBLIC KEY-----\nMIIBIjANBgkqhkiG9w0BAQEFAAOCAQ8AMIIBCgKCAQEA5IZZNgDew9eGmuFTezwd\nHYLSaJvUPPIKYoiOeVLD1paWNI517Vkaoh0ngprcKOdv6T1N07V4igK7mOim2zY3\nyCTR6wcWR3PfFJrl9vh5SOo79koZoJb27YiM4jtxfx2dezzp0T2GoNR5rRolPUbW\nFJXnDe0DVXYXpJLb4LAlF2XAyYX0SYKUVUsJnzm5k4xbXtnwPwVbpm0EdswBE6qS\nfiL9zWk9dvHoKzSnfSDzDFoFcEoVchawzYXf/MM1YR4wo5XyzECc6Q5Ah4z522//\nmBNNaDHv83Yuw3mGShT73iJ0JQdkTturshv2Ecma38r6ftrIwNYXw4VVatJM8+GO\nOQIDAQAB\n-----END PUBLIC KEY-----\n"
+SENDGRID_API_KEY=xxxxxxxxxxxxxxxx
+MAIL_FROM=xxxxx@xxxxx.xxxx
+NOTIFICATION_HUB_NAME=ntf-odms-dev
+NOTIFICATION_HUB_CONNECT_STRING=XXXXXXXXXXXXXXXXXX
+APP_DOMAIN=http://localhost:8081/
+STORAGE_TOKEN_EXPIRE_TIME=2
+STORAGE_ACCOUNT_NAME_US=saodmsusdev
+STORAGE_ACCOUNT_NAME_AU=saodmsaudev
+STORAGE_ACCOUNT_NAME_EU=saodmseudev
+STORAGE_ACCOUNT_KEY_US=XXXXXXXXXXXXXXXXXXXXXXX
+STORAGE_ACCOUNT_KEY_AU=XXXXXXXXXXXXXXXXXXXXXXX
+STORAGE_ACCOUNT_KEY_EU=XXXXXXXXXXXXXXXXXXXXXXX
+STORAGE_ACCOUNT_ENDPOINT_US=https://AAAAAAAAAAAAA
+STORAGE_ACCOUNT_ENDPOINT_AU=https://AAAAAAAAAAAAA
+STORAGE_ACCOUNT_ENDPOINT_EU=https://AAAAAAAAAAAAA
+ACCESS_TOKEN_LIFETIME_WEB=7200
+REFRESH_TOKEN_LIFETIME_WEB=86400
+REFRESH_TOKEN_LIFETIME_DEFAULT=2592000
+EMAIL_CONFIRM_LIFETIME=86400
+REDIS_HOST=redis-cache
+REDIS_PORT=6379
+REDIS_PASSWORD=omdsredispass
+ADB2C_CACHE_TTL=86400
\ No newline at end of file
diff --git a/data_migration_tools/server/package-lock.json b/data_migration_tools/server/package-lock.json
index 50d9f33..c1c2143 100644
--- a/data_migration_tools/server/package-lock.json
+++ b/data_migration_tools/server/package-lock.json
@@ -27,10 +27,11 @@
         "class-validator": "^0.14.0",
         "cookie-parser": "^1.4.6",
         "multer": "^1.4.5-lts.1",
-        "mysql2": "^3.9.1",
+        "mysql2": "^2.3.3",
         "reflect-metadata": "^0.1.13",
         "rxjs": "^7.8.0",
-        "swagger-cli": "^4.0.4"
+        "swagger-cli": "^4.0.4",
+        "typeorm": "^0.3.20"
       },
       "devDependencies": {
         "@types/express": "^4.17.17",
@@ -52,15 +53,6 @@
         "typescript": "^4.3.5"
       }
     },
-    "node_modules/@aashutoshrathi/word-wrap": {
-      "version": "1.2.6",
-      "resolved": "https://registry.npmjs.org/@aashutoshrathi/word-wrap/-/word-wrap-1.2.6.tgz",
-      "integrity": "sha512-1Yjs2SvM8TflER/OD3cOjhWWOZb58A2t7wpE2S9XfBYTiIl+XFhQG2bjy4Pu1I+EAlCNUzRDYDdFwFYUKvXcIA==",
-      "dev": true,
-      "engines": {
-        "node": ">=0.10.0"
-      }
-    },
     "node_modules/@ampproject/remapping": {
       "version": "2.2.0",
       "resolved": "https://registry.npmjs.org/@ampproject/remapping/-/remapping-2.2.0.tgz",
@@ -1224,9 +1216,9 @@
       }
     },
     "node_modules/@eslint-community/eslint-utils": {
-      "version": "4.4.0",
-      "resolved": "https://registry.npmjs.org/@eslint-community/eslint-utils/-/eslint-utils-4.4.0.tgz",
-      "integrity": "sha512-1/sA4dwrzBAyeUoQ6oxahHKmrZvsnLCg4RfxW3ZFGGmQkSNQPFNLV9CUEFQP1x9EYXHTo5p6xdhZM1Ne9p/AfA==",
+      "version": "4.2.0",
+      "resolved": "https://registry.npmjs.org/@eslint-community/eslint-utils/-/eslint-utils-4.2.0.tgz",
+      "integrity": "sha512-gB8T4H4DEfX2IV9zGDJPOBgP1e/DbfCPDTtEqUMckpvzS1OYtva8JdFYBqMwYk7xAQ429WGF/UPqn8uQ//h2vQ==",
       "dev": true,
       "dependencies": {
         "eslint-visitor-keys": "^3.3.0"
@@ -1239,23 +1231,23 @@
       }
     },
     "node_modules/@eslint-community/regexpp": {
-      "version": "4.10.0",
-      "resolved": "https://registry.npmjs.org/@eslint-community/regexpp/-/regexpp-4.10.0.tgz",
-      "integrity": "sha512-Cu96Sd2By9mCNTx2iyKOmq10v22jUVQv0lQnlGNy16oE9589yE+QADPbrMGCkA51cKZSg3Pu/aTJVTGfL/qjUA==",
+      "version": "4.4.0",
+      "resolved": "https://registry.npmjs.org/@eslint-community/regexpp/-/regexpp-4.4.0.tgz",
+      "integrity": "sha512-A9983Q0LnDGdLPjxyXQ00sbV+K+O+ko2Dr+CZigbHWtX9pNfxlaBkMR8X1CztI73zuEyEBXTVjx7CE+/VSwDiQ==",
       "dev": true,
       "engines": {
         "node": "^12.0.0 || ^14.0.0 || >=16.0.0"
       }
     },
     "node_modules/@eslint/eslintrc": {
-      "version": "2.1.4",
-      "resolved": "https://registry.npmjs.org/@eslint/eslintrc/-/eslintrc-2.1.4.tgz",
-      "integrity": "sha512-269Z39MS6wVJtsoUl10L60WdkhJVdPG24Q4eZTH3nnF6lpvSShEK3wQjDX9JRWAUPvPh7COouPpU9IrqaZFvtQ==",
+      "version": "2.0.1",
+      "resolved": "https://registry.npmjs.org/@eslint/eslintrc/-/eslintrc-2.0.1.tgz",
+      "integrity": "sha512-eFRmABvW2E5Ho6f5fHLqgena46rOj7r7OKHYfLElqcBfGFHHpjBhivyi5+jOEQuSpdc/1phIZJlbC2te+tZNIw==",
       "dev": true,
       "dependencies": {
         "ajv": "^6.12.4",
         "debug": "^4.3.2",
-        "espree": "^9.6.0",
+        "espree": "^9.5.0",
         "globals": "^13.19.0",
         "ignore": "^5.2.0",
         "import-fresh": "^3.2.1",
@@ -1311,22 +1303,22 @@
       "dev": true
     },
     "node_modules/@eslint/js": {
-      "version": "8.56.0",
-      "resolved": "https://registry.npmjs.org/@eslint/js/-/js-8.56.0.tgz",
-      "integrity": "sha512-gMsVel9D7f2HLkBma9VbtzZRehRogVRfbr++f06nL2vnCGCNlzOD+/MUov/F4p8myyAHspEhVobgjpX64q5m6A==",
+      "version": "8.36.0",
+      "resolved": "https://registry.npmjs.org/@eslint/js/-/js-8.36.0.tgz",
+      "integrity": "sha512-lxJ9R5ygVm8ZWgYdUweoq5ownDlJ4upvoWmO4eLxBYHdMo+vZ/Rx0EN6MbKWDJOSUGrqJy2Gt+Dyv/VKml0fjg==",
       "dev": true,
       "engines": {
         "node": "^12.22.0 || ^14.17.0 || >=16.0.0"
       }
     },
     "node_modules/@humanwhocodes/config-array": {
-      "version": "0.11.14",
-      "resolved": "https://registry.npmjs.org/@humanwhocodes/config-array/-/config-array-0.11.14.tgz",
-      "integrity": "sha512-3T8LkOmg45BV5FICb15QQMsyUSWrQ8AygVfC7ZG32zOalnqrilm018ZVCw0eapXux8FtA33q8PSRSstjee3jSg==",
+      "version": "0.11.8",
+      "resolved": "https://registry.npmjs.org/@humanwhocodes/config-array/-/config-array-0.11.8.tgz",
+      "integrity": "sha512-UybHIJzJnR5Qc/MsD9Kr+RpO2h+/P1GhOwdiLPXK5TWk5sgTdu88bTD9UP+CKbPPh5Rni1u0GjAdYQLemG8g+g==",
       "dev": true,
       "dependencies": {
-        "@humanwhocodes/object-schema": "^2.0.2",
-        "debug": "^4.3.1",
+        "@humanwhocodes/object-schema": "^1.2.1",
+        "debug": "^4.1.1",
         "minimatch": "^3.0.5"
       },
       "engines": {
@@ -1347,16 +1339,15 @@
       }
     },
     "node_modules/@humanwhocodes/object-schema": {
-      "version": "2.0.2",
-      "resolved": "https://registry.npmjs.org/@humanwhocodes/object-schema/-/object-schema-2.0.2.tgz",
-      "integrity": "sha512-6EwiSjwWYP7pTckG6I5eyFANjPhmPjUX9JRLUSfNPC7FX7zK9gyZAfUEaECL6ALTpGX5AjnBq3C9XmVWPitNpw==",
+      "version": "1.2.1",
+      "resolved": "https://registry.npmjs.org/@humanwhocodes/object-schema/-/object-schema-1.2.1.tgz",
+      "integrity": "sha512-ZnQMnLV4e7hDlUvw8H+U8ASL02SS2Gn6+9Ac3wGGLIe7+je2AeAOxPY+izIPJDfFDb7eDjev0Us8MO1iFRN8hA==",
       "dev": true
     },
     "node_modules/@isaacs/cliui": {
       "version": "8.0.2",
       "resolved": "https://registry.npmjs.org/@isaacs/cliui/-/cliui-8.0.2.tgz",
       "integrity": "sha512-O8jcjabXaleOG9DQ0+ARXWZBTfnP4WNAqzuiJK7ll44AmxGKv/J2M4TPjxjY3znBCfvBXFzucm1twdyFybFqEA==",
-      "peer": true,
       "dependencies": {
         "string-width": "^5.1.2",
         "string-width-cjs": "npm:string-width@^4.2.0",
@@ -1373,7 +1364,6 @@
       "version": "6.0.1",
       "resolved": "https://registry.npmjs.org/ansi-regex/-/ansi-regex-6.0.1.tgz",
       "integrity": "sha512-n5M855fKb2SsfMIiFFoVrABHJC8QtHwVx+mHWP3QcEqBHYienj5dHSgjbxtC0WEZXYt4wcD6zrQElDPhFuZgfA==",
-      "peer": true,
       "engines": {
         "node": ">=12"
       },
@@ -1385,7 +1375,6 @@
       "version": "6.2.1",
       "resolved": "https://registry.npmjs.org/ansi-styles/-/ansi-styles-6.2.1.tgz",
       "integrity": "sha512-bN798gFfQX+viw3R7yrGWRqnrN2oRkEkUjjl4JNn4E8GxxbjtG3FbrEIIY3l8/hrwUwIeCZvi4QuOTP4MErVug==",
-      "peer": true,
       "engines": {
         "node": ">=12"
       },
@@ -1396,14 +1385,12 @@
     "node_modules/@isaacs/cliui/node_modules/emoji-regex": {
       "version": "9.2.2",
       "resolved": "https://registry.npmjs.org/emoji-regex/-/emoji-regex-9.2.2.tgz",
-      "integrity": "sha512-L18DaJsXSUk2+42pv8mLs5jJT2hqFkFE4j21wOmgbUqsZ2hL72NsUU785g9RXgo3s0ZNgVl42TiHp3ZtOv/Vyg==",
-      "peer": true
+      "integrity": "sha512-L18DaJsXSUk2+42pv8mLs5jJT2hqFkFE4j21wOmgbUqsZ2hL72NsUU785g9RXgo3s0ZNgVl42TiHp3ZtOv/Vyg=="
     },
     "node_modules/@isaacs/cliui/node_modules/string-width": {
       "version": "5.1.2",
       "resolved": "https://registry.npmjs.org/string-width/-/string-width-5.1.2.tgz",
       "integrity": "sha512-HnLOCR3vjcY8beoNLtcjZ5/nxn2afmME6lhrDrebokqMap+XbeW8n9TXpPDOqdGK5qcI3oT0GKTW6wC7EMiVqA==",
-      "peer": true,
       "dependencies": {
         "eastasianwidth": "^0.2.0",
         "emoji-regex": "^9.2.2",
@@ -1420,7 +1407,6 @@
       "version": "7.1.0",
       "resolved": "https://registry.npmjs.org/strip-ansi/-/strip-ansi-7.1.0.tgz",
       "integrity": "sha512-iq6eVVI64nQQTRYq2KtEg2d2uU7LElhTJwsH4YzIHZshxlgZms/wIc4VoDQTlG/IvVIrBKG06CrZnp0qv7hkcQ==",
-      "peer": true,
       "dependencies": {
         "ansi-regex": "^6.0.1"
       },
@@ -1435,7 +1421,6 @@
       "version": "8.1.0",
       "resolved": "https://registry.npmjs.org/wrap-ansi/-/wrap-ansi-8.1.0.tgz",
       "integrity": "sha512-si7QWI6zUMq56bESFvagtmzMdGOtoxfR+Sez11Mobfc7tm+VkUckk9bW2UeffTGVUbOksxmSw0AA2gs8g71NCQ==",
-      "peer": true,
       "dependencies": {
         "ansi-styles": "^6.1.0",
         "string-width": "^5.0.1",
@@ -2576,7 +2561,6 @@
       "resolved": "https://registry.npmjs.org/@pkgjs/parseargs/-/parseargs-0.11.0.tgz",
       "integrity": "sha512-+1VkjdD0QBLPodGrJUeqarH8VAIvQODIbwh9XpP5Syisf7YoQgsJKPNFoqqLQlu+VQ/tVSshMR6loPMn8U+dPg==",
       "optional": true,
-      "peer": true,
       "engines": {
         "node": ">=14"
       }
@@ -2608,8 +2592,7 @@
     "node_modules/@sqltools/formatter": {
       "version": "1.2.5",
       "resolved": "https://registry.npmjs.org/@sqltools/formatter/-/formatter-1.2.5.tgz",
-      "integrity": "sha512-Uy0+khmZqUrUGm5dmMqVlnvufZRSK0FbYzVgp0UMstm+F5+W2/jnEEQyc9vo1ZR/E5ZI/B1WjjoTqBqwJL6Krw==",
-      "peer": true
+      "integrity": "sha512-Uy0+khmZqUrUGm5dmMqVlnvufZRSK0FbYzVgp0UMstm+F5+W2/jnEEQyc9vo1ZR/E5ZI/B1WjjoTqBqwJL6Krw=="
     },
     "node_modules/@tootallnate/once": {
       "version": "2.0.0",
@@ -2802,9 +2785,9 @@
       }
     },
     "node_modules/@types/json-schema": {
-      "version": "7.0.15",
-      "resolved": "https://registry.npmjs.org/@types/json-schema/-/json-schema-7.0.15.tgz",
-      "integrity": "sha512-5+fP8P8MFNC+AyZCDxrB2pkZFPGzqQWUzpSeuuVLvm8VMcorNYavBqoFcxK8bQz4Qsbn4oUEEem4wDLfcysGHA==",
+      "version": "7.0.11",
+      "resolved": "https://registry.npmjs.org/@types/json-schema/-/json-schema-7.0.11.tgz",
+      "integrity": "sha512-wOuvG1SN4Us4rez+tylwwwCV1psiNVOkJeM3AUWUNWg/jDQY2+HE/444y5gc+jBmRqASOm2Oeh5c1axHobwRKQ==",
       "dev": true,
       "peer": true
     },
@@ -2922,12 +2905,6 @@
       "integrity": "sha512-iO9ZQHkZxHn4mSakYV0vFHAVDyEOIJQrV2uZ06HxEPcx+mt8swXoZHIbaaJ2crJYFfErySgktuTZ3BeLz+XmFA==",
       "dev": true
     },
-    "node_modules/@ungap/structured-clone": {
-      "version": "1.2.0",
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       "integrity": "sha512-qPuWvbLgvDGilKc5BoicRovlT4MtYT6JfJyBOMDsKoiT+GiuP5qyrPCnR9HcPECIJJmZh5jRndyNThnhhb/vlA==",
-      "peer": true,
       "requires": {
         "parse5": "^6.0.1"
       },
@@ -15847,8 +15797,7 @@
         "parse5": {
           "version": "6.0.1",
           "resolved": "https://registry.npmjs.org/parse5/-/parse5-6.0.1.tgz",
-          "integrity": "sha512-Ofn/CTFzRGTTxwpNEs9PP93gXShHcTq255nzRYSKe8AkVpZY7e1fpmTfOyoIvjP5HG7Z2ZM7VS9PPhQGW2pOpw==",
-          "peer": true
+          "integrity": "sha512-Ofn/CTFzRGTTxwpNEs9PP93gXShHcTq255nzRYSKe8AkVpZY7e1fpmTfOyoIvjP5HG7Z2ZM7VS9PPhQGW2pOpw=="
         }
       }
     },
@@ -15882,7 +15831,6 @@
       "version": "1.10.1",
       "resolved": "https://registry.npmjs.org/path-scurry/-/path-scurry-1.10.1.tgz",
       "integrity": "sha512-MkhCqzzBEpPvxxQ71Md0b1Kk51W01lrYvlMzSUaIzNsODdd7mqhiimSZlr+VegAz5Z6Vzt9Xg2ttE//XBhH3EQ==",
-      "peer": true,
       "requires": {
         "lru-cache": "^9.1.1 || ^10.0.0",
         "minipass": "^5.0.0 || ^6.0.2 || ^7.0.0"
@@ -15891,8 +15839,7 @@
         "lru-cache": {
           "version": "10.2.0",
           "resolved": "https://registry.npmjs.org/lru-cache/-/lru-cache-10.2.0.tgz",
-          "integrity": "sha512-2bIM8x+VAf6JT4bKAljS1qUWgMsqZRPGJS6FSahIMPVvctcNhyVp7AJu7quxOW9jwkryBReKZY5tY5JYv2n/7Q==",
-          "peer": true
+          "integrity": "sha512-2bIM8x+VAf6JT4bKAljS1qUWgMsqZRPGJS6FSahIMPVvctcNhyVp7AJu7quxOW9jwkryBReKZY5tY5JYv2n/7Q=="
         }
       }
     },
@@ -16439,7 +16386,6 @@
       "version": "2.4.11",
       "resolved": "https://registry.npmjs.org/sha.js/-/sha.js-2.4.11.tgz",
       "integrity": "sha512-QMEp5B7cftE7APOjk5Y6xgrbWu+WkLVQwk8JNjZ8nKRciZaByEW6MubieAiToS7+dwvrjGhH8jRXz3MVd0AYqQ==",
-      "peer": true,
       "requires": {
         "inherits": "^2.0.1",
         "safe-buffer": "^5.0.1"
@@ -16655,7 +16601,6 @@
       "version": "npm:string-width@4.2.3",
       "resolved": "https://registry.npmjs.org/string-width/-/string-width-4.2.3.tgz",
       "integrity": "sha512-wKyQRQpjJ0sIp62ErSZdGsjMJWsap5oRNihHhu6G7JVO/9jIB6UyevL+tXuOqrng8j/cxKTWyWUwvSTriiZz/g==",
-      "peer": true,
       "requires": {
         "emoji-regex": "^8.0.0",
         "is-fullwidth-code-point": "^3.0.0",
@@ -16674,7 +16619,6 @@
       "version": "npm:strip-ansi@6.0.1",
       "resolved": "https://registry.npmjs.org/strip-ansi/-/strip-ansi-6.0.1.tgz",
       "integrity": "sha512-Y38VPSHcqkFrCpFnQ9vuSXmquuv5oXOKpGeT6aGrr3o3Gc9AlVa6JBfUSOCnbxGGZF+/0ooI7KrPuUSztUdU5A==",
-      "peer": true,
       "requires": {
         "ansi-regex": "^5.0.1"
       }
@@ -16886,7 +16830,6 @@
       "version": "3.3.1",
       "resolved": "https://registry.npmjs.org/thenify/-/thenify-3.3.1.tgz",
       "integrity": "sha512-RVZSIV5IG10Hk3enotrhvz0T9em6cyHBLkH/YAZuKqd8hRkKhSfCGIcP2KUY0EPxndzANBmNllzWPwak+bheSw==",
-      "peer": true,
       "requires": {
         "any-promise": "^1.0.0"
       }
@@ -16895,7 +16838,6 @@
       "version": "1.6.0",
       "resolved": "https://registry.npmjs.org/thenify-all/-/thenify-all-1.6.0.tgz",
       "integrity": "sha512-RNxQH/qI8/t3thXJDwcstUO4zeqo64+Uy/+sNVRBx4Xn2OX+OZ9oP+iJnNFqplFra2ZUVeKCSa2oVWi3T4uVmA==",
-      "peer": true,
       "requires": {
         "thenify": ">= 3.1.0 < 4"
       }
@@ -17072,7 +17014,6 @@
       "version": "0.3.20",
       "resolved": "https://registry.npmjs.org/typeorm/-/typeorm-0.3.20.tgz",
       "integrity": "sha512-sJ0T08dV5eoZroaq9uPKBoNcGslHBR4E4y+EBHs//SiGbblGe7IeduP/IH4ddCcj0qp3PHwDwGnuvqEAnKlq/Q==",
-      "peer": true,
       "requires": {
         "@sqltools/formatter": "^1.2.5",
         "app-root-path": "^3.1.0",
@@ -17095,7 +17036,6 @@
           "version": "2.0.1",
           "resolved": "https://registry.npmjs.org/brace-expansion/-/brace-expansion-2.0.1.tgz",
           "integrity": "sha512-XnAIvQ8eM+kC6aULx6wuQiwVsnzsi9d3WxzV3FpWTGA19F621kwdbsAcFKXgKUHZWsy+mY6iL1sHTxWEFCytDA==",
-          "peer": true,
           "requires": {
             "balanced-match": "^1.0.0"
           }
@@ -17104,7 +17044,6 @@
           "version": "6.0.3",
           "resolved": "https://registry.npmjs.org/buffer/-/buffer-6.0.3.tgz",
           "integrity": "sha512-FTiCpNxtwiZZHEZbcbTIcZjERVICn9yq/pDFkTl95/AxzD1naBctN7YO68riM/gLSDY7sdrMby8hofADYuuqOA==",
-          "peer": true,
           "requires": {
             "base64-js": "^1.3.1",
             "ieee754": "^1.2.1"
@@ -17114,7 +17053,6 @@
           "version": "8.0.1",
           "resolved": "https://registry.npmjs.org/cliui/-/cliui-8.0.1.tgz",
           "integrity": "sha512-BSeNnyus75C4//NQ9gQt1/csTXyo/8Sb+afLAkzAptFuMsod9HFokGNudZpi/oQV73hnVK+sR+5PVRMd+Dr7YQ==",
-          "peer": true,
           "requires": {
             "string-width": "^4.2.0",
             "strip-ansi": "^6.0.1",
@@ -17125,7 +17063,6 @@
           "version": "10.3.10",
           "resolved": "https://registry.npmjs.org/glob/-/glob-10.3.10.tgz",
           "integrity": "sha512-fa46+tv1Ak0UPK1TOy/pZrIybNNt4HCv7SDzwyfiOZkvZLEbjsZkJBPtDHVshZjbecAoAGSC20MjLDG/qr679g==",
-          "peer": true,
           "requires": {
             "foreground-child": "^3.1.0",
             "jackspeak": "^2.3.5",
@@ -17138,7 +17075,6 @@
           "version": "9.0.3",
           "resolved": "https://registry.npmjs.org/minimatch/-/minimatch-9.0.3.tgz",
           "integrity": "sha512-RHiac9mvaRw0x3AYRgDC1CxAP7HTcNrrECeA8YYJeWnpo+2Q5CegtZjaotWTWxDG3UeGA1coE05iH1mPjT/2mg==",
-          "peer": true,
           "requires": {
             "brace-expansion": "^2.0.1"
           }
@@ -17146,20 +17082,17 @@
         "mkdirp": {
           "version": "2.1.6",
           "resolved": "https://registry.npmjs.org/mkdirp/-/mkdirp-2.1.6.tgz",
-          "integrity": "sha512-+hEnITedc8LAtIP9u3HJDFIdcLV2vXP33sqLLIzkv1Db1zO/1OxbvYf0Y1OC/S/Qo5dxHXepofhmxL02PsKe+A==",
-          "peer": true
+          "integrity": "sha512-+hEnITedc8LAtIP9u3HJDFIdcLV2vXP33sqLLIzkv1Db1zO/1OxbvYf0Y1OC/S/Qo5dxHXepofhmxL02PsKe+A=="
         },
         "reflect-metadata": {
           "version": "0.2.1",
           "resolved": "https://registry.npmjs.org/reflect-metadata/-/reflect-metadata-0.2.1.tgz",
-          "integrity": "sha512-i5lLI6iw9AU3Uu4szRNPPEkomnkjRTaVt9hy/bn5g/oSzekBSMeLZblcjP74AW0vBabqERLLIrz+gR8QYR54Tw==",
-          "peer": true
+          "integrity": "sha512-i5lLI6iw9AU3Uu4szRNPPEkomnkjRTaVt9hy/bn5g/oSzekBSMeLZblcjP74AW0vBabqERLLIrz+gR8QYR54Tw=="
         },
         "yargs": {
           "version": "17.7.2",
           "resolved": "https://registry.npmjs.org/yargs/-/yargs-17.7.2.tgz",
           "integrity": "sha512-7dSzzRQ++CKnNI/krKnYRV7JKKPUXMEh61soaHKg9mrWEhzFWhFnxPxGl+69cD1Ou63C13NUPCnmIcrvqCuM6w==",
-          "peer": true,
           "requires": {
             "cliui": "^8.0.1",
             "escalade": "^3.1.1",
@@ -17173,8 +17106,7 @@
         "yargs-parser": {
           "version": "21.1.1",
           "resolved": "https://registry.npmjs.org/yargs-parser/-/yargs-parser-21.1.1.tgz",
-          "integrity": "sha512-tVpsJW7DdjecAiFpbIB1e3qxIQsE6NoPc5/eTdrbbIC4h0LVsWhnoa3g+m2HclBIujHzsxZ4VJVA+GUuc2/LBw==",
-          "peer": true
+          "integrity": "sha512-tVpsJW7DdjecAiFpbIB1e3qxIQsE6NoPc5/eTdrbbIC4h0LVsWhnoa3g+m2HclBIujHzsxZ4VJVA+GUuc2/LBw=="
         }
       }
     },
@@ -17373,6 +17305,12 @@
       "resolved": "https://registry.npmjs.org/which-module/-/which-module-2.0.0.tgz",
       "integrity": "sha512-B+enWhmw6cjfVC7kS8Pj9pCrKSc5txArRyaYGe088shv/FGWH+0Rjx/xPgtsWfsUtS27FkP697E4DDhgrgoc0Q=="
     },
+    "word-wrap": {
+      "version": "1.2.5",
+      "resolved": "https://registry.npmjs.org/word-wrap/-/word-wrap-1.2.5.tgz",
+      "integrity": "sha512-BN22B5eaMMI9UMtjrGd5g5eCYPpCPDUy0FJXbYsaT5zYxjFOckS53SQDE3pWkVoWpHXVb3BrYcEN4Twa55B5cA==",
+      "dev": true
+    },
     "wrap-ansi": {
       "version": "7.0.0",
       "resolved": "https://registry.npmjs.org/wrap-ansi/-/wrap-ansi-7.0.0.tgz",
@@ -17387,7 +17325,6 @@
       "version": "npm:wrap-ansi@7.0.0",
       "resolved": "https://registry.npmjs.org/wrap-ansi/-/wrap-ansi-7.0.0.tgz",
       "integrity": "sha512-YVGIj2kamLSTxw6NsZjoBxfSwsn0ycdesmc4p+Q21c5zPuZ1pl+NfxVdxPtdHvmNVOQ6XSYG4AUtyt/Fi7D16Q==",
-      "peer": true,
       "requires": {
         "ansi-styles": "^4.0.0",
         "string-width": "^4.1.0",
diff --git a/data_migration_tools/server/package.json b/data_migration_tools/server/package.json
index fee15e8..a2299cb 100644
--- a/data_migration_tools/server/package.json
+++ b/data_migration_tools/server/package.json
@@ -41,10 +41,11 @@
     "class-validator": "^0.14.0",
     "cookie-parser": "^1.4.6",
     "multer": "^1.4.5-lts.1",
-    "mysql2": "^3.9.1",
+    "mysql2": "^2.3.3",
     "reflect-metadata": "^0.1.13",
     "rxjs": "^7.8.0",
-    "swagger-cli": "^4.0.4"
+    "swagger-cli": "^4.0.4",
+    "typeorm": "^0.3.20"
   },
   "devDependencies": {
     "@types/express": "^4.17.17",
diff --git a/data_migration_tools/server/src/app.module.ts b/data_migration_tools/server/src/app.module.ts
index 23a4c76..6935bba 100644
--- a/data_migration_tools/server/src/app.module.ts
+++ b/data_migration_tools/server/src/app.module.ts
@@ -1,16 +1,32 @@
 import { MiddlewareConsumer, Module } from "@nestjs/common";
 import { ServeStaticModule } from "@nestjs/serve-static";
 import { ConfigModule, ConfigService } from "@nestjs/config";
+import { TypeOrmModule } from "@nestjs/typeorm";
 import { join } from "path";
 import { LoggerMiddleware } from "./common/loggerMiddleware";
-import { TypeOrmModule } from "@nestjs/typeorm";
-import { DeleteModule } from "./features/delete/delete.module";
 import { AdB2cModule } from "./gateways/adb2c/adb2c.module";
+import { BlobstorageModule } from "./gateways/blobstorage/blobstorage.module";
+import { RegisterController } from "./features/register/register.controller";
+import { RegisterService } from "./features/register/register.service";
+import { RegisterModule } from "./features/register/register.module";
+import { AccountsRepositoryModule } from "./repositories/accounts/accounts.repository.module";
+import { UsersRepositoryModule } from "./repositories/users/users.repository.module";
+import { SortCriteriaRepositoryModule } from "./repositories/sort_criteria/sort_criteria.repository.module";
+import { LicensesRepositoryModule } from "./repositories/licenses/licenses.repository.module";
+import { WorktypesRepositoryModule } from "./repositories/worktypes/worktypes.repository.module";
+import { AccountsController } from "./features/accounts/accounts.controller";
+import { AccountsService } from "./features/accounts/accounts.service";
+import { AccountsModule } from "./features/accounts/accounts.module";
+import { UsersController } from "./features/users/users.controller";
+import { UsersService } from "./features/users/users.service";
+import { UsersModule } from "./features/users/users.module";
+import { DeleteModule } from "./features/delete/delete.module";
 import { DeleteRepositoryModule } from "./repositories/delete/delete.repository.module";
 import { DeleteController } from "./features/delete/delete.controller";
 import { DeleteService } from "./features/delete/delete.service";
-import { BlobstorageModule } from "./gateways/blobstorage/blobstorage.module";
-
+import { TransferModule } from "./features/transfer/transfer.module";
+import { TransferController } from "./features/transfer/transfer.controller";
+import { TransferService } from "./features/transfer/transfer.service";
 @Module({
   imports: [
     ServeStaticModule.forRoot({
@@ -20,6 +36,19 @@ import { BlobstorageModule } from "./gateways/blobstorage/blobstorage.module";
       envFilePath: [".env.local", ".env"],
       isGlobal: true,
     }),
+    AdB2cModule,
+    AccountsModule,
+    UsersModule,
+    TransferModule,
+    RegisterModule,
+    AccountsRepositoryModule,
+    UsersRepositoryModule,
+    SortCriteriaRepositoryModule,
+    LicensesRepositoryModule,
+    WorktypesRepositoryModule,
+    BlobstorageModule,
+    DeleteModule,
+    DeleteRepositoryModule,
     TypeOrmModule.forRootAsync({
       imports: [ConfigModule],
       useFactory: async (configService: ConfigService) => ({
@@ -34,13 +63,21 @@ import { BlobstorageModule } from "./gateways/blobstorage/blobstorage.module";
       }),
       inject: [ConfigService],
     }),
-    DeleteModule,
-    AdB2cModule,
-    BlobstorageModule,
-    DeleteRepositoryModule,
   ],
-  controllers: [DeleteController],
-  providers: [DeleteService],
+  controllers: [
+    RegisterController,
+    AccountsController,
+    UsersController,
+    DeleteController,
+    TransferController,
+  ],
+  providers: [
+    RegisterService,
+    AccountsService,
+    UsersService,
+    DeleteService,
+    TransferService,
+  ],
 })
 export class AppModule {
   configure(consumer: MiddlewareConsumer) {
diff --git a/data_migration_tools/server/src/common/error/code.ts b/data_migration_tools/server/src/common/error/code.ts
new file mode 100644
index 0000000..3c488da
--- /dev/null
+++ b/data_migration_tools/server/src/common/error/code.ts
@@ -0,0 +1,70 @@
+/*
+エラーコード作成方針
+E+6桁（数字）で構成する。
+- 1~2桁目の値は種類（業務エラー、システムエラー...）
+- 3~4桁目の値は原因箇所（トークン、DB、...）
+- 5~6桁目の値は任意の重複しない値
+ex)
+E00XXXX : システムエラー（通信エラーやDB接続失敗など）
+E01XXXX : 業務エラー
+EXX00XX : 内部エラー（内部プログラムのエラー）
+EXX01XX : トークンエラー（トークン認証関連）
+EXX02XX : DBエラー（DB関連）
+EXX03XX : ADB2Cエラー（DB関連）
+*/
+export const ErrorCodes = [
+  'E009999', // 汎用エラー
+  'E000101', // トークン形式不正エラー
+  'E000102', // トークン有効期限切れエラー
+  'E000103', // トークン非アクティブエラー
+  'E000104', // トークン署名エラー
+  'E000105', // トークン発行元エラー
+  'E000106', // トークンアルゴリズムエラー
+  'E000107', // トークン不足エラー
+  'E000108', // トークン権限エラー
+  'E000301', // ADB2Cへのリクエスト上限超過エラー
+  'E000401', // IPアドレス未設定エラー
+  'E000501', // リクエストID未設定エラー
+  'E010001', // パラメータ形式不正エラー
+  'E010201', // 未認証ユーザエラー
+  'E010202', // 認証済ユーザエラー
+  'E010203', // 管理ユーザ権限エラー
+  'E010204', // ユーザ不在エラー
+  'E010205', // DBのRoleが想定外の値エラー
+  'E010206', // DBのTierが想定外の値エラー
+  'E010207', // ユーザーのRole変更不可エラー
+  'E010208', // ユーザーの暗号化パスワード不足エラー
+  'E010209', // ユーザーの同意済み利用規約バージョンが最新でないエラー
+  'E010301', // メールアドレス登録済みエラー
+  'E010302', // authorId重複エラー
+  'E010401', // PONumber重複エラー
+  'E010501', // アカウント不在エラー
+  'E010502', // アカウント情報変更不可エラー
+  'E010503', // 代行操作不許可エラー
+  'E010504', // アカウントロックエラー
+  'E010601', // タスク変更不可エラー（タスクが変更できる状態でない、またはタスクが存在しない）
+  'E010602', // タスク変更権限不足エラー
+  'E010603', // タスク不在エラー
+  'E010701', // Blobファイル不在エラー
+  'E010801', // ライセンス不在エラー
+  'E010802', // ライセンス取り込み済みエラー
+  'E010803', // ライセンス発行済みエラー
+  'E010804', // ライセンス不足エラー
+  'E010805', // ライセンス有効期限切れエラー
+  'E010806', // ライセンス割り当て不可エラー
+  'E010807', // ライセンス割り当て解除済みエラー
+  'E010808', // ライセンス注文キャンセル不可エラー
+  'E010809', // ライセンス発行キャンセル不可エラー（ステータスが変えられている場合）
+  'E010810', // ライセンス発行キャンセル不可エラー（発行から一定期間経過した場合）
+  'E010811', // ライセンス発行キャンセル不可エラー（発行したライセンスが割り当てされている場合）
+  'E010812', // ライセンス未割当エラー
+  'E010908', // タイピストグループ不在エラー
+  'E010909', // タイピストグループ名重複エラー
+  'E011001', // ワークタイプ重複エラー
+  'E011002', // ワークタイプ登録上限超過エラー
+  'E011003', // ワークタイプ不在エラー
+  'E011004', // ワークタイプ使用中エラー
+  'E012001', // テンプレートファイル不在エラー
+  'E013001', // ワークフローのAuthorIDとWorktypeIDのペア重複エラー
+  'E013002', // ワークフロー不在エラー
+] as const;
diff --git a/data_migration_tools/server/src/common/error/makeErrorResponse.ts b/data_migration_tools/server/src/common/error/makeErrorResponse.ts
new file mode 100644
index 0000000..0a677b4
--- /dev/null
+++ b/data_migration_tools/server/src/common/error/makeErrorResponse.ts
@@ -0,0 +1,10 @@
+import { errors } from './message';
+import { ErrorCodeType, ErrorResponse } from './types/types';
+
+export const makeErrorResponse = (errorcode: ErrorCodeType): ErrorResponse => {
+  const msg = errors[errorcode];
+  return {
+    code: errorcode,
+    message: msg,
+  };
+};
diff --git a/data_migration_tools/server/src/common/error/message.ts b/data_migration_tools/server/src/common/error/message.ts
new file mode 100644
index 0000000..9383694
--- /dev/null
+++ b/data_migration_tools/server/src/common/error/message.ts
@@ -0,0 +1,59 @@
+import { Errors } from './types/types';
+
+// エラーコードとメッセージ対応表
+export const errors: Errors = {
+  E009999: 'Internal Server Error.',
+  E000101: 'Token invalid format Error.',
+  E000102: 'Token expired Error.',
+  E000103: 'Token not before Error',
+  E000104: 'Token invalid signature Error.',
+  E000105: 'Token invalid issuer Error.',
+  E000106: 'Token invalid algorithm Error.',
+  E000107: 'Token is not exist Error.',
+  E000108: 'Token authority failed Error.',
+  E000301: 'ADB2C request limit exceeded Error',
+  E000401: 'IP address not found Error.',
+  E000501: 'Request ID not found Error.',
+  E010001: 'Param invalid format Error.',
+  E010201: 'Email not verified user Error.',
+  E010202: 'Email already verified user Error.',
+  E010203: 'Administrator Permissions Error.',
+  E010204: 'User not Found Error.',
+  E010205: 'Role from DB is unexpected value Error.',
+  E010206: 'Tier from DB is unexpected value Error.',
+  E010207: 'User role change not allowed Error.',
+  E010208: 'User encryption password not found Error.',
+  E010209: 'Accepted term not latest Error.',
+  E010301: 'This email user already created Error',
+  E010302: 'This AuthorId already used Error',
+  E010401: 'This PoNumber already used Error',
+  E010501: 'Account not Found Error.',
+  E010502: 'Account information cannot be changed Error.',
+  E010503: 'Delegation not allowed Error.',
+  E010504: 'Account is locked Error.',
+  E010601: 'Task is not Editable Error',
+  E010602: 'No task edit permissions Error',
+  E010603: 'Task not found Error.',
+  E010701: 'File not found in Blob Storage Error.',
+  E010801: 'License not exist Error',
+  E010802: 'License already activated Error',
+  E010803: 'License already issued Error',
+  E010804: 'License shortage Error',
+  E010805: 'License is expired Error',
+  E010806: 'License is unavailable Error',
+  E010807: 'License is already deallocated Error',
+  E010808: 'Order cancel failed Error',
+  E010809: 'Already license order status changed Error',
+  E010810: 'Cancellation period expired error',
+  E010811: 'Already license allocated Error',
+  E010812: 'License not allocated Error',
+  E010908: 'Typist Group not exist Error',
+  E010909: 'Typist Group name already exist Error',
+  E011001: 'This WorkTypeID already used Error',
+  E011002: 'WorkTypeID create limit exceeded Error',
+  E011003: 'WorkTypeID not found Error',
+  E011004: 'WorkTypeID is in use Error',
+  E012001: 'Template file not found Error',
+  E013001: 'AuthorId and WorktypeId pair already exists Error',
+  E013002: 'Workflow not found Error',
+};
diff --git a/data_migration_tools/server/src/common/error/types/types.ts b/data_migration_tools/server/src/common/error/types/types.ts
new file mode 100644
index 0000000..8746924
--- /dev/null
+++ b/data_migration_tools/server/src/common/error/types/types.ts
@@ -0,0 +1,15 @@
+import { ApiProperty } from '@nestjs/swagger';
+import { ErrorCodes } from '../code';
+
+export class ErrorResponse {
+  @ApiProperty()
+  message: string;
+  @ApiProperty()
+  code: string;
+}
+
+export type ErrorCodeType = (typeof ErrorCodes)[number];
+
+export type Errors = {
+  [P in ErrorCodeType]: string;
+};
diff --git a/data_migration_tools/server/src/common/errors/types/types.ts b/data_migration_tools/server/src/common/errors/types/types.ts
index 8746924..f68eda7 100644
--- a/data_migration_tools/server/src/common/errors/types/types.ts
+++ b/data_migration_tools/server/src/common/errors/types/types.ts
@@ -1,5 +1,5 @@
-import { ApiProperty } from '@nestjs/swagger';
-import { ErrorCodes } from '../code';
+import { ApiProperty } from "@nestjs/swagger";
+import { ErrorCodes } from "../code";
 
 export class ErrorResponse {
   @ApiProperty()
diff --git a/data_migration_tools/server/src/common/log/context.ts b/data_migration_tools/server/src/common/log/context.ts
new file mode 100644
index 0000000..1b887c6
--- /dev/null
+++ b/data_migration_tools/server/src/common/log/context.ts
@@ -0,0 +1,32 @@
+import { Request } from 'express';
+import { Context } from './types';
+
+export const makeContext = (
+  externalId: string,
+  requestId: string,
+  delegationId?: string,
+): Context => {
+  return new Context(externalId, requestId, delegationId);
+};
+
+// リクエストヘッダーからrequestIdを取得する
+export const retrieveRequestId = (req: Request): string | undefined => {
+  return req.header('x-request-id');
+};
+
+/**
+ * リクエストのIPアドレスを取得します
+ * @param {Request}
+ * @return {string | undefined}
+ */
+export const retrieveIp = (req: Request): string | undefined => {
+  // ローカル環境では直近の送信元IPを取得する
+  if (process.env.STAGE === 'local') {
+    return req.ip;
+  }
+  const ip = req.header('x-forwarded-for');
+  if (typeof ip === 'string') {
+    return ip;
+  }
+  return undefined;
+};
diff --git a/data_migration_tools/server/src/common/log/index.ts b/data_migration_tools/server/src/common/log/index.ts
new file mode 100644
index 0000000..386f9cd
--- /dev/null
+++ b/data_migration_tools/server/src/common/log/index.ts
@@ -0,0 +1,4 @@
+import { Context } from "./types";
+import { makeContext, retrieveRequestId, retrieveIp } from "./context";
+
+export { Context, makeContext, retrieveRequestId, retrieveIp };
diff --git a/data_migration_tools/server/src/common/log/types.ts b/data_migration_tools/server/src/common/log/types.ts
new file mode 100644
index 0000000..6f56bc1
--- /dev/null
+++ b/data_migration_tools/server/src/common/log/types.ts
@@ -0,0 +1,34 @@
+export class Context {
+  /**
+   * APIの操作ユーザーを追跡するためのID
+   */
+  trackingId: string;
+  /**
+   * APIの操作ユーザーのIPアドレス
+   */
+  ip: string;
+  /**
+   * ユーザーの操作を一意に識別するためのID
+   */
+  requestId: string;
+  /**
+   * APIの代行操作ユーザーを追跡するためのID
+   */
+  delegationId?: string | undefined;
+
+  constructor(externalId: string, requestId: string, delegationId?: string) {
+    this.trackingId = externalId;
+    this.delegationId = delegationId;
+    this.requestId = requestId;
+  }
+  /**
+   * ログにユーザーを特定する情報を出力する
+   */
+  getTrackingId(): string {
+    if (this.delegationId) {
+      return `${this.requestId}_${this.trackingId} by ${this.delegationId}`;
+    } else {
+      return `${this.requestId}_${this.trackingId}`;
+    }
+  }
+}
diff --git a/data_migration_tools/server/src/common/password/index.ts b/data_migration_tools/server/src/common/password/index.ts
new file mode 100644
index 0000000..1ba44a2
--- /dev/null
+++ b/data_migration_tools/server/src/common/password/index.ts
@@ -0,0 +1,3 @@
+import { makePassword } from "./password";
+
+export { makePassword };
diff --git a/data_migration_tools/server/src/common/password/password.ts b/data_migration_tools/server/src/common/password/password.ts
new file mode 100644
index 0000000..6fbe071
--- /dev/null
+++ b/data_migration_tools/server/src/common/password/password.ts
@@ -0,0 +1,35 @@
+export const makePassword = (): string => {
+  // パスワードの文字数を決定
+  const passLength = 8;
+
+  // パスワードに使用可能な文字を決定（今回はアルファベットの大文字と小文字 ＋ 数字 ＋ symbolsの記号）
+  const lowerCase = "abcdefghijklmnopqrstuvwxyz";
+  const upperCase = lowerCase.toLocaleUpperCase();
+  const numbers = "0123456789";
+  const symbols = "@#$%^&*\\-_+=[]{}|:',.?/`~\"();!";
+  const chars = lowerCase + upperCase + numbers + symbols;
+
+  // 英字の大文字、英字の小文字、アラビア数字、記号（@#$%^&*\-_+=[]{}|\:',.?/`~"();!）から2種類以上組み合わせ
+  const charaTypePattern =
+    /^((?=.*[a-z])(?=.*[A-Z])|(?=.*[a-z])(?=.*[\d])|(?=.*[a-z])(?=.*[@#$%^&*\\\-_+=\[\]{}|:',.?\/`~"();!])|(?=.*[A-Z])(?=.*[\d])|(?=.*[A-Z])(?=.*[@#$%^&*\\\-_+=\[\]{}|:',.?\/`~"();!])|(?=.*[\d])(?=.*[@#$%^&*\\\-_+=\[\]{}|:',.?\/`~"();!]))[a-zA-Z\d@#$%^&*\\\-_+=\[\]{}|:',.?\/`~"();!]/;
+
+  // autoGeneratedPasswordが以上の条件を満たせばvalidがtrueになる
+  let valid = false;
+  let autoGeneratedPassword: string = "";
+
+  while (!valid) {
+    // パスワードをランダムに決定
+    while (autoGeneratedPassword.length < passLength) {
+      // 上で決定したcharsの中からランダムに1文字ずつ追加
+      const index = Math.floor(Math.random() * chars.length);
+      autoGeneratedPassword += chars[index];
+    }
+
+    // パスワードが上で決定した条件をすべて満たしているかチェック
+    // 条件を満たすまでループ
+    valid =
+      autoGeneratedPassword.length == passLength &&
+      charaTypePattern.test(autoGeneratedPassword);
+  }
+  return autoGeneratedPassword;
+};
diff --git a/data_migration_tools/server/src/common/repository/index.ts b/data_migration_tools/server/src/common/repository/index.ts
new file mode 100644
index 0000000..b3e21fa
--- /dev/null
+++ b/data_migration_tools/server/src/common/repository/index.ts
@@ -0,0 +1,143 @@
+import {
+  ObjectLiteral,
+  Repository,
+  EntityTarget,
+  UpdateResult,
+  DeleteResult,
+  UpdateQueryBuilder,
+  Brackets,
+  FindOptionsWhere,
+} from 'typeorm';
+import { Context } from '../log';
+
+/**
+ * VS Code上で型解析エラーが発生するため、typeorm内の型定義と同一の型定義をここに記述する
+ */
+type QueryDeepPartialEntity<T> = _QueryDeepPartialEntity<
+  ObjectLiteral extends T ? unknown : T
+>;
+type _QueryDeepPartialEntity<T> = {
+  [P in keyof T]?:
+    | (T[P] extends Array<infer U>
+        ? Array<_QueryDeepPartialEntity<U>>
+        : T[P] extends ReadonlyArray<infer U>
+        ? ReadonlyArray<_QueryDeepPartialEntity<U>>
+        : _QueryDeepPartialEntity<T[P]>)
+    | (() => string);
+};
+
+interface InsertEntityOptions {
+  id: number;
+}
+
+const insertEntity = async <T extends InsertEntityOptions & ObjectLiteral>(
+  entity: EntityTarget<T>,
+  repository: Repository<T>,
+  value: QueryDeepPartialEntity<T>,
+  isCommentOut: boolean,
+  context: Context,
+): Promise<T> => {
+  let query = repository.createQueryBuilder().insert().into(entity);
+  if (isCommentOut) {
+    query = query.comment(
+      `${context.getTrackingId()}_${new Date().toUTCString()}`,
+    );
+  }
+  const result = await query.values(value).execute();
+  // result.identifiers[0].idがnumber型でない場合はエラー
+  if (typeof result.identifiers[0].id !== 'number') {
+    throw new Error('Failed to insert entity');
+  }
+  const where: FindOptionsWhere<T> = { id: result.identifiers[0].id } as T;
+
+  // 結果をもとにセレクトする
+  const inserted = await repository.findOne({
+    where,
+    comment: `${context.getTrackingId()}_${new Date().toUTCString()}`,
+  });
+  if (!inserted) {
+    throw new Error('Failed to insert entity');
+  }
+  return inserted;
+};
+
+const insertEntities = async <T extends InsertEntityOptions & ObjectLiteral>(
+  entity: EntityTarget<T>,
+  repository: Repository<T>,
+  values: QueryDeepPartialEntity<T>[],
+  isCommentOut: boolean,
+  context: Context,
+): Promise<T[]> => {
+  let query = repository.createQueryBuilder().insert().into(entity);
+  if (isCommentOut) {
+    query = query.comment(
+      `${context.getTrackingId()}_${new Date().toUTCString()}`,
+    );
+  }
+  const result = await query.values(values).execute();
+
+  // 挿入するレコードが0で、結果も0であれば、からの配列を返す
+  if (values.length === 0 && result.identifiers.length === 0) {
+    return [];
+  }
+
+  // 挿入するレコード数と挿入されたレコード数が一致しない場合はエラー
+  if (result.identifiers.length !== values.length) {
+    throw new Error('Failed to insert entities');
+  }
+  const where: FindOptionsWhere<T>[] = result.identifiers.map((i) => {
+    // idがnumber型でない場合はエラー
+    if (typeof i.id !== 'number') {
+      throw new Error('Failed to insert entities');
+    }
+    return { id: i.id } as T;
+  });
+
+  // 結果をもとにセレクトする
+  const inserted = await repository.find({
+    where,
+    comment: `${context.getTrackingId()}_${new Date().toUTCString()}`,
+  });
+  if (!inserted) {
+    throw new Error('Failed to insert entity');
+  }
+  return inserted;
+};
+
+const updateEntity = async <T extends ObjectLiteral>(
+  repository: Repository<T>,
+  criteria:
+    | string
+    | ((qb: UpdateQueryBuilder<T>) => string)
+    | Brackets
+    | ObjectLiteral
+    | ObjectLiteral[],
+  values: QueryDeepPartialEntity<T>,
+  isCommentOut: boolean,
+  context: Context,
+): Promise<UpdateResult> => {
+  let query = repository.createQueryBuilder().update();
+  if (isCommentOut) {
+    query = query.comment(
+      `${context.getTrackingId()}_${new Date().toUTCString()}`,
+    );
+  }
+  return await query.set(values).where(criteria).execute();
+};
+
+const deleteEntity = async <T extends ObjectLiteral>(
+  repository: Repository<T>,
+  criteria: string | Brackets | ObjectLiteral | ObjectLiteral[],
+  isCommentOut: boolean,
+  context: Context,
+): Promise<DeleteResult> => {
+  let query = repository.createQueryBuilder().delete();
+  if (isCommentOut) {
+    query = query.comment(
+      `${context.getTrackingId()}_${new Date().toUTCString()}`,
+    );
+  }
+  return await query.where(criteria).execute();
+};
+
+export { insertEntity, insertEntities, updateEntity, deleteEntity };
diff --git a/data_migration_tools/server/src/common/types/role/index.ts b/data_migration_tools/server/src/common/types/role/index.ts
new file mode 100644
index 0000000..d29201f
--- /dev/null
+++ b/data_migration_tools/server/src/common/types/role/index.ts
@@ -0,0 +1,10 @@
+import { ADMIN_ROLES, USER_ROLES } from '../../../constants';
+
+/**
+ * Token.roleに配置されうる文字列リテラル型
+ */
+export type Roles =
+  | (typeof ADMIN_ROLES)[keyof typeof ADMIN_ROLES]
+  | (typeof USER_ROLES)[keyof typeof USER_ROLES];
+
+export type UserRoles = (typeof USER_ROLES)[keyof typeof USER_ROLES];
diff --git a/data_migration_tools/server/src/common/types/sort/index.ts b/data_migration_tools/server/src/common/types/sort/index.ts
new file mode 100644
index 0000000..b505e50
--- /dev/null
+++ b/data_migration_tools/server/src/common/types/sort/index.ts
@@ -0,0 +1,27 @@
+import {
+  TASK_LIST_SORTABLE_ATTRIBUTES,
+  SORT_DIRECTIONS,
+} from '../../../constants';
+
+export type TaskListSortableAttribute =
+  (typeof TASK_LIST_SORTABLE_ATTRIBUTES)[number];
+
+export type SortDirection = (typeof SORT_DIRECTIONS)[number];
+
+export const isTaskListSortableAttribute = (
+  arg: string,
+): arg is TaskListSortableAttribute => {
+  const param = arg as TaskListSortableAttribute;
+  if (TASK_LIST_SORTABLE_ATTRIBUTES.includes(param)) {
+    return true;
+  }
+  return false;
+};
+
+export const isSortDirection = (arg: string): arg is SortDirection => {
+  const param = arg as SortDirection;
+  if (SORT_DIRECTIONS.includes(param)) {
+    return true;
+  }
+  return false;
+};
diff --git a/data_migration_tools/server/src/common/types/sort/util.ts b/data_migration_tools/server/src/common/types/sort/util.ts
new file mode 100644
index 0000000..2ccf33d
--- /dev/null
+++ b/data_migration_tools/server/src/common/types/sort/util.ts
@@ -0,0 +1,11 @@
+import { SortDirection, TaskListSortableAttribute } from '.';
+
+export const getDirection = (direction: SortDirection): SortDirection => {
+  return direction;
+};
+
+export const getTaskListSortableAttribute = (
+  TaskListSortableAttribute: TaskListSortableAttribute,
+): TaskListSortableAttribute => {
+  return TaskListSortableAttribute;
+};
diff --git a/data_migration_tools/server/src/common/types/types.ts b/data_migration_tools/server/src/common/types/types.ts
new file mode 100644
index 0000000..660b942
--- /dev/null
+++ b/data_migration_tools/server/src/common/types/types.ts
@@ -0,0 +1,231 @@
+export class csvInputFile {
+  type: string;
+  account_id: string;
+  parent_id: string;
+  email: string;
+  company_name: string;
+  first_name: string;
+  last_name: string;
+  country: string;
+  state: string;
+  start_date: Date;
+  expired_date: Date;
+  user_email: string;
+  author_id: string;
+  recording_mode: string;
+  wt1: string;
+  wt2: string;
+  wt3: string;
+  wt4: string;
+  wt5: string;
+  wt6: string;
+  wt7: string;
+  wt8: string;
+  wt9: string;
+  wt10: string;
+  wt11: string;
+  wt12: string;
+  wt13: string;
+  wt14: string;
+  wt15: string;
+  wt16: string;
+  wt17: string;
+  wt18: string;
+  wt19: string;
+  wt20: string;
+}
+export class AccountsOutputFileStep1 {
+  accountId: number;
+  type: string;
+  companyName: string;
+  country: string;
+  dealerAccountId?: number;
+  adminName: string;
+  adminMail: string;
+  userId: number;
+}
+
+export class AccountsOutputFile {
+  accountId: number;
+  type: number;
+  companyName: string;
+  country: string;
+  dealerAccountId?: number;
+  adminName: string;
+  adminMail: string;
+  userId: number;
+}
+export class AccountsInputFile {
+  accountId: number;
+  type: number;
+  companyName: string;
+  country: string;
+  dealerAccountId?: number;
+  adminName: string;
+  adminMail: string;
+  userId: number;
+}
+export class UsersOutputFile {
+  accountId: number;
+  userId: number;
+  name: string;
+  role: string;
+  authorId: string;
+  email: string;
+}
+
+export class UsersInputFile {
+  accountId: number;
+  userId: number;
+  name: string;
+  role: string;
+  authorId: string;
+  email: string;
+}
+
+export class LicensesOutputFile {
+  expiry_date: string;
+  account_id: number;
+  type: string;
+  status: string;
+  allocated_user_id?: number;
+}
+export class LicensesInputFile {
+  expiry_date: string;
+  account_id: number;
+  type: string;
+  status: string;
+  allocated_user_id?: number;
+}
+
+export class WorktypesOutputFile {
+  account_id: number;
+  custom_worktype_id: string;
+}
+export class WorktypesInputFile {
+  account_id: number;
+  custom_worktype_id: string;
+}
+
+export class CardLicensesInputFile {
+  license_id: number;
+  issue_id: number;
+  card_license_key: string;
+  activated_at?: string;
+  created_at?: string;
+  created_by?: string;
+  updated_at?: string;
+  updated_by?: string;
+}
+
+export function isAccountsInputFileArray(obj: any): obj is AccountsInputFile[] {
+  return Array.isArray(obj) && obj.every((item) => isAccountsInputFile(item));
+}
+export function isAccountsInputFile(obj: any): obj is AccountsInputFile {
+  return (
+    typeof obj === "object" &&
+    obj !== null &&
+    "accountId" in obj &&
+    typeof obj.accountId === "number" &&
+    "type" in obj &&
+    typeof obj.type === "number" &&
+    "companyName" in obj &&
+    typeof obj.companyName === "string" &&
+    "country" in obj &&
+    typeof obj.country === "string" &&
+    ("dealerAccountId" in obj
+      ? typeof obj.dealerAccountId === "number"
+      : true) &&
+    "adminName" in obj &&
+    typeof obj.adminName === "string" &&
+    "adminMail" in obj &&
+    typeof obj.adminMail === "string" &&
+    "userId" in obj &&
+    typeof obj.userId === "number"
+  );
+}
+
+export function isUsersInputFileArray(obj: any): obj is UsersInputFile[] {
+  return Array.isArray(obj) && obj.every((item) => isUsersInputFile(item));
+}
+export function isUsersInputFile(obj: any): obj is UsersInputFile {
+  return (
+    typeof obj === "object" &&
+    obj !== null &&
+    "accountId" in obj &&
+    "userId" in obj &&
+    "name" in obj &&
+    "role" in obj &&
+    "authorId" in obj &&
+    "email" in obj &&
+    typeof obj.accountId === "number" &&
+    typeof obj.userId === "number" &&
+    typeof obj.name === "string" &&
+    typeof obj.role === "string" &&
+    typeof obj.authorId === "string" &&
+    typeof obj.email === "string"
+  );
+}
+
+export function isLicensesInputFileArray(obj: any): obj is LicensesInputFile[] {
+  return Array.isArray(obj) && obj.every((item) => isLicensesInputFile(item));
+}
+export function isLicensesInputFile(obj: any): obj is LicensesInputFile {
+  return (
+    typeof obj === "object" &&
+    obj !== null &&
+    "expiry_date" in obj &&
+    "account_id" in obj &&
+    "type" in obj &&
+    "status" in obj &&
+    typeof obj.expiry_date === "string" &&
+    typeof obj.account_id === "number" &&
+    typeof obj.type === "string" &&
+    typeof obj.status === "string" &&
+    (obj.allocated_user_id === null ||
+      typeof obj.allocated_user_id === "number")
+  );
+}
+
+export function isWorktypesInputFileArray(
+  obj: any
+): obj is WorktypesInputFile[] {
+  return Array.isArray(obj) && obj.every((item) => isWorktypesInputFile(item));
+}
+export function isWorktypesInputFile(obj: any): obj is WorktypesInputFile {
+  return (
+    typeof obj === "object" &&
+    obj !== null &&
+    "account_id" in obj &&
+    "custom_worktype_id" in obj &&
+    typeof obj.account_id === "number" &&
+    typeof obj.custom_worktype_id === "string"
+  );
+}
+
+export function isCardLicensesInputFileArray(
+  obj: any
+): obj is CardLicensesInputFile[] {
+  return (
+    Array.isArray(obj) && obj.every((item) => isCardLicensesInputFile(item))
+  );
+}
+export function isCardLicensesInputFile(
+  obj: any
+): obj is CardLicensesInputFile {
+  return (
+    typeof obj === "object" &&
+    obj !== null &&
+    "license_id" in obj &&
+    "issue_id" in obj &&
+    "card_license_key" in obj &&
+    typeof obj.license_id === "number" &&
+    typeof obj.issue_id === "number" &&
+    typeof obj.card_license_key === "string" &&
+    (obj.activated_at === null || typeof obj.activated_at === "string") &&
+    (obj.created_at === null || typeof obj.created_at === "string") &&
+    (obj.created_by === null || typeof obj.created_by === "string") &&
+    (obj.updated_at === null || typeof obj.updated_at === "string") &&
+    (obj.updated_by === null || typeof obj.updated_by === "string")
+  );
+}
diff --git a/data_migration_tools/server/src/common/validators/admin.validator.ts b/data_migration_tools/server/src/common/validators/admin.validator.ts
new file mode 100644
index 0000000..d904154
--- /dev/null
+++ b/data_migration_tools/server/src/common/validators/admin.validator.ts
@@ -0,0 +1,39 @@
+import {
+  registerDecorator,
+  ValidationOptions,
+  ValidatorConstraint,
+  ValidatorConstraintInterface,
+} from "class-validator";
+
+@ValidatorConstraint()
+export class IsAdminPassword implements ValidatorConstraintInterface {
+  validate(value: string): boolean {
+    // 8文字～64文字でなければ早期に不合格
+    const minLength = 8;
+    const maxLength = 64;
+    if (value.length < minLength || value.length > maxLength) {
+      return false;
+    }
+
+    // 英字の大文字、英字の小文字、アラビア数字、記号（@#$%^&*\-_+=[]{}|\:',.?/`~"();!）から2種類以上組み合わせ
+    const charaTypePattern =
+      /^((?=.*[a-z])(?=.*[A-Z])|(?=.*[a-z])(?=.*[\d])|(?=.*[a-z])(?=.*[@#$%^&*\\\-_+=\[\]{}|:',.?\/`~"();!])|(?=.*[A-Z])(?=.*[\d])|(?=.*[A-Z])(?=.*[@#$%^&*\\\-_+=\[\]{}|:',.?\/`~"();!])|(?=.*[\d])(?=.*[@#$%^&*\\\-_+=\[\]{}|:',.?\/`~"();!]))[a-zA-Z\d@#$%^&*\\\-_+=\[\]{}|:',.?\/`~"();!]/;
+    return new RegExp(charaTypePattern).test(value);
+  }
+  defaultMessage(): string {
+    return "Admin password rule not satisfied";
+  }
+}
+
+export const IsAdminPasswordvalid = (validationOptions?: ValidationOptions) => {
+  return (object: any, propertyName: string) => {
+    registerDecorator({
+      name: "IsAdminPasswordvalid",
+      target: object.constructor,
+      propertyName: propertyName,
+      constraints: [],
+      options: validationOptions,
+      validator: IsAdminPassword,
+    });
+  };
+};
diff --git a/data_migration_tools/server/src/constants/index.ts b/data_migration_tools/server/src/constants/index.ts
index e363afc..71bd022 100644
--- a/data_migration_tools/server/src/constants/index.ts
+++ b/data_migration_tools/server/src/constants/index.ts
@@ -1,3 +1,20 @@
+/**
+ * 階層
+ * @const {number}
+ */
+export const TIERS = {
+  //OMDS東京
+  TIER1: 1,
+  //OMDS現地法人
+  TIER2: 2,
+  //代理店
+  TIER3: 3,
+  //販売店
+  TIER4: 4,
+  //エンドユーザー
+  TIER5: 5,
+} as const;
+
 /**
  * 音声ファイルをEast USに保存する国リスト
  * @const {number}
@@ -52,6 +69,213 @@ export const BLOB_STORAGE_REGION_EU = [
   "GB",
 ];
 
+/**
+ * 管理ロール
+ * @const {string[]}
+ */
+export const ADMIN_ROLES = {
+  ADMIN: "admin",
+  STANDARD: "standard",
+} as const;
+
+/**
+ * ロール
+ * @const {string[]}
+ */
+export const USER_ROLES = {
+  NONE: "none",
+  AUTHOR: "author",
+  TYPIST: "typist",
+} as const;
+
+/**
+ * ロールのソート順
+ * @const {string[]}
+ */
+export const USER_ROLE_ORDERS = [
+  USER_ROLES.AUTHOR,
+  USER_ROLES.TYPIST,
+  USER_ROLES.NONE,
+] as string[];
+
+/**
+ * ライセンス注文状態
+ * @const {string[]}
+ */
+export const LICENSE_ISSUE_STATUS = {
+  ISSUE_REQUESTING: "Issue Requesting",
+  ISSUED: "Issued",
+  CANCELED: "Order Canceled",
+};
+
+/**
+ * ライセンス種別
+ * @const {string[]}
+ */
+export const LICENSE_TYPE = {
+  TRIAL: "TRIAL",
+  NORMAL: "NORMAL",
+  CARD: "CARD",
+} as const;
+/**
+ * ライセンス状態
+ * @const {string[]}
+ */
+export const LICENSE_ALLOCATED_STATUS = {
+  UNALLOCATED: "Unallocated",
+  ALLOCATED: "Allocated",
+  REUSABLE: "Reusable",
+  DELETED: "Deleted",
+} as const;
+/**
+ * 切り替え元種別
+ * @const {string[]}
+ */
+export const SWITCH_FROM_TYPE = {
+  NONE: "NONE",
+  CARD: "CARD",
+  TRIAL: "TRIAL",
+} as const;
+
+/**
+ * ライセンスの期限切れが近いと見なす日数のしきい値
+ * @const {number}
+ */
+export const LICENSE_EXPIRATION_THRESHOLD_DAYS = 14;
+
+/**
+ * ライセンスの有効期間
+ * @const {number}
+ */
+export const LICENSE_EXPIRATION_DAYS = 365;
+
+/**
+ * タイムゾーンを加味したライセンスの有効期間（8時間）
+ * @const {number}
+ */
+export const LICENSE_EXPIRATION_TIME_WITH_TIMEZONE = 8;
+
+/**
+ * カードライセンスの桁数
+ * @const {number}
+ */
+export const CARD_LICENSE_LENGTH = 20;
+
+/**
+ * 音声ファイルに紐づくオプションアイテムの数
+ * @const {string}
+ */
+export const OPTION_ITEM_NUM = 10;
+
+/**
+ * 文字起こしタスクのステータス
+ * @const {string[]}
+ */
+export const TASK_STATUS = {
+  UPLOADED: "Uploaded",
+  PENDING: "Pending",
+  IN_PROGRESS: "InProgress",
+  FINISHED: "Finished",
+  BACKUP: "Backup",
+} as const;
+
+/**
+ * タスク一覧でソート可能な属性の一覧
+ */
+export const TASK_LIST_SORTABLE_ATTRIBUTES = [
+  "JOB_NUMBER",
+  "STATUS",
+  "ENCRYPTION",
+  "AUTHOR_ID",
+  "WORK_TYPE",
+  "FILE_NAME",
+  "FILE_LENGTH",
+  "FILE_SIZE",
+  "RECORDING_STARTED_DATE",
+  "RECORDING_FINISHED_DATE",
+  "UPLOAD_DATE",
+  "TRANSCRIPTION_STARTED_DATE",
+  "TRANSCRIPTION_FINISHED_DATE",
+] as const;
+
+/**
+ * タスク一覧のソート条件（昇順・降順）
+ */
+export const SORT_DIRECTIONS = ["ASC", "DESC"] as const;
+
+/**
+ * 通知タグの最大個数
+ * NotificationHubの仕様上タグ式のOR条件で使えるタグは20個まで
+ * https://learn.microsoft.com/ja-jp/azure/notification-hubs/notification-hubs-tags-segment-push-message#tag-expressions
+ */
+export const TAG_MAX_COUNT = 20;
+
+/**
+ * 通知のプラットフォーム種別文字列
+ */
+export const PNS = {
+  WNS: "wns",
+  APNS: "apns",
+};
+
+/**
+ * ユーザーのライセンスの有効期限の状態
+ */
+export const USER_LICENSE_EXPIRY_STATUS = {
+  NORMAL: "Normal",
+  NO_LICENSE: "NoLicense",
+  ALERT: "Alert",
+  RENEW: "Renew",
+};
+
+/**
+ *トライアルライセンスの有効期限（日数）
+ * @const {number}
+ */
+export const TRIAL_LICENSE_EXPIRATION_DAYS = 30;
+
+/**
+ * ライセンスの発行数
+ * @const {number}
+ */
+export const TRIAL_LICENSE_ISSUE_NUM = 100;
+
+/**
+ * worktypeの最大登録数
+ * @const {number}
+ */
+export const WORKTYPE_MAX_COUNT = 20;
+
+/**
+ * worktypeのDefault値の取りうる値
+ **/
+export const OPTION_ITEM_VALUE_TYPE = {
+  DEFAULT: "Default",
+  BLANK: "Blank",
+  LAST_INPUT: "LastInput",
+} as const;
+
+/**
+ * オプションアイテムのタイプ文字列と数値の対応
+ **/
+export const OPTION_ITEM_VALUE_TYPE_NUMBER: {
+  type: string;
+  value: number;
+}[] = [
+  {
+    type: OPTION_ITEM_VALUE_TYPE.BLANK,
+    value: 1,
+  },
+  {
+    type: OPTION_ITEM_VALUE_TYPE.DEFAULT,
+    value: 2,
+  },
+  {
+    type: OPTION_ITEM_VALUE_TYPE.LAST_INPUT,
+    value: 3,
+  },
+];
+
 /**
  * ADB2Cユーザのidentity.signInType
  * @const {string[]}
@@ -60,8 +284,123 @@ export const ADB2C_SIGN_IN_TYPE = {
   EMAILADDRESS: "emailAddress",
 } as const;
 
+/**
+ * MANUAL_RECOVERY_REQUIRED
+ * @const {string}
+ */
+export const MANUAL_RECOVERY_REQUIRED = "[MANUAL_RECOVERY_REQUIRED]";
+
+/**
+ * 利用規約種別
+ * @const {string[]}
+ */
+export const TERM_TYPE = {
+  EULA: "EULA",
+  DPA: "DPA",
+  PRIVACY_NOTICE: "PrivacyNotice",
+} as const;
+
+/**
+ * 音声ファイルのフォーマット
+ * @const {string}
+ */
+export const USER_AUDIO_FORMAT = "DS2(QP)";
+
+/**
+ * ユニットテスト実行をしている場合のNODE_ENVの値
+ * @const {string[]}
+ */
+export const NODE_ENV_TEST = "test";
+
+/**
+ * ユーザに対するライセンスの状態
+ * @const {string[]}
+ */
+export const USER_LICENSE_STATUS = {
+  UNALLOCATED: "unallocated",
+  ALLOCATED: "allocated",
+  EXPIRED: "expired",
+} as const;
+
+/**
+ * typeの取りうる値（移行元CSV)
+ * @const {string[]}
+ */
+export const MIGRATION_TYPE = {
+  ADMINISTRATOR: "Administrator",
+  BC: "BC",
+  COUNTRY: "Country",
+  CUSTOMER: "Customer",
+  DEALER: "Dealer",
+  DISTRIBUTOR: "Distributor",
+  USER: "USER",
+} as const;
+
+/**
+ * 移行先の名称と移行元の値
+ * @const {string[]}
+ */
+export const COUNTRY_LIST = [
+  { value: "CA", label: "Canada" },
+  { value: "KY", label: "Cayman Islands" },
+  { value: "US", label: "United States" },
+  { value: "AU", label: "Australia" },
+  { value: "NZ", label: "New Zealand" },
+  { value: "AT", label: "Austria" },
+  { value: "BE", label: "Belgium" },
+  { value: "BG", label: "Bulgaria" },
+  { value: "HR", label: "Croatia" },
+  { value: "CY", label: "Cyprus" },
+  { value: "CZ", label: "Czech Republic" },
+  { value: "DK", label: "Denmark" },
+  { value: "EE", label: "Estonia" },
+  { value: "FI", label: "Finland" },
+  { value: "FR", label: "France" },
+  { value: "DE", label: "Germany" },
+  { value: "GR", label: "Greece" },
+  { value: "HU", label: "Hungary" },
+  { value: "IS", label: "Iceland" },
+  { value: "IE", label: "Ireland" },
+  { value: "IT", label: "Italy" },
+  { value: "LV", label: "Latvia" },
+  { value: "LI", label: "Liechtenstein" },
+  { value: "LT", label: "Lithuania" },
+  { value: "LU", label: "Luxembourg" },
+  { value: "MT", label: "Malta" },
+  { value: "NL", label: "Netherlands" },
+  { value: "NO", label: "Norway" },
+  { value: "PL", label: "Poland" },
+  { value: "PT", label: "Portugal" },
+  { value: "RO", label: "Romania" },
+  { value: "RS", label: "Serbia" },
+  { value: "SK", label: "Slovakia" },
+  { value: "SI", label: "Slovenia" },
+  { value: "ZA", label: "South Africa" },
+  { value: "ES", label: "Spain" },
+  { value: "SE", label: "Sweden" },
+  { value: "CH", label: "Switzerland" },
+  { value: "TR", label: "Turkey" },
+  { value: "GB", label: "United Kingdom" },
+];
+
+/**
+ * recording_modeの取りうる値（移行元CSV)
+ * @const {string[]}
+ */
+export const RECORDING_MODE = {
+  DS2_QP: "DS2 (QP)",
+  DS2_SP: "DS2 (SP)",
+  DSS: "DSS",
+} as const;
+
 /**
  * AutoIncrementの初期値
  * @const {number}
  */
 export const AUTO_INCREMENT_START = 853211;
+
+/**
+ * 移行データ登録時のsleep間隔
+ * @const {number}
+ */
+export const MIGRATION_DATA_REGISTER_INTERVAL_MILLISEC = 13;
diff --git a/data_migration_tools/server/src/features/accounts/accounts.controller.ts b/data_migration_tools/server/src/features/accounts/accounts.controller.ts
new file mode 100644
index 0000000..97ae0b9
--- /dev/null
+++ b/data_migration_tools/server/src/features/accounts/accounts.controller.ts
@@ -0,0 +1,12 @@
+import { Controller, Logger } from "@nestjs/common";
+import { ApiTags } from "@nestjs/swagger";
+import { AccountsService } from "./accounts.service";
+
+@ApiTags("accounts")
+@Controller("accounts")
+export class AccountsController {
+  private readonly logger = new Logger(AccountsController.name);
+  constructor(
+    private readonly accountService: AccountsService //private readonly cryptoService: CryptoService,
+  ) {}
+}
diff --git a/data_migration_tools/server/src/features/accounts/accounts.module.ts b/data_migration_tools/server/src/features/accounts/accounts.module.ts
new file mode 100644
index 0000000..cb6db2b
--- /dev/null
+++ b/data_migration_tools/server/src/features/accounts/accounts.module.ts
@@ -0,0 +1,19 @@
+import { Module } from "@nestjs/common";
+import { UsersRepositoryModule } from "../../repositories/users/users.repository.module";
+import { AccountsRepositoryModule } from "../../repositories/accounts/accounts.repository.module";
+import { AccountsController } from "./accounts.controller";
+import { AccountsService } from "./accounts.service";
+import { AdB2cModule } from "../../gateways/adb2c/adb2c.module";
+import { BlobstorageModule } from "../../gateways/blobstorage/blobstorage.module";
+
+@Module({
+  imports: [
+    AccountsRepositoryModule,
+    UsersRepositoryModule,
+    AdB2cModule,
+    BlobstorageModule,
+  ],
+  controllers: [AccountsController],
+  providers: [AccountsService],
+})
+export class AccountsModule {}
diff --git a/data_migration_tools/server/src/features/accounts/accounts.service.ts b/data_migration_tools/server/src/features/accounts/accounts.service.ts
new file mode 100644
index 0000000..4a7dd65
--- /dev/null
+++ b/data_migration_tools/server/src/features/accounts/accounts.service.ts
@@ -0,0 +1,227 @@
+import { HttpException, HttpStatus, Injectable, Logger } from "@nestjs/common";
+import { AccountsRepositoryService } from "../../repositories/accounts/accounts.repository.service";
+import {
+  AdB2cService,
+  ConflictError,
+  isConflictError,
+} from "../../gateways/adb2c/adb2c.service";
+import { Account } from "../../repositories/accounts/entity/account.entity";
+import { User } from "../../repositories/users/entity/user.entity";
+import { MANUAL_RECOVERY_REQUIRED } from "../../constants";
+import { makeErrorResponse } from "../../common/error/makeErrorResponse";
+import { Context } from "../../common/log";
+import { BlobstorageService } from "../../gateways/blobstorage/blobstorage.service";
+
+@Injectable()
+export class AccountsService {
+  constructor(
+    private readonly accountRepository: AccountsRepositoryService,
+    private readonly adB2cService: AdB2cService,
+    private readonly blobStorageService: BlobstorageService
+  ) {}
+  private readonly logger = new Logger(AccountsService.name);
+
+  /**
+   * アカウント情報をDBに作成する
+   * @param companyName
+   * @param country
+   * @param [dealerAccountId]
+   * @returns account
+   */
+  async createAccount(
+    context: Context,
+    companyName: string,
+    country: string,
+    dealerAccountId: number | undefined,
+    email: string,
+    password: string,
+    username: string,
+    role: string,
+    acceptedEulaVersion: string,
+    acceptedPrivacyNoticeVersion: string,
+    acceptedDpaVersion: string,
+    type: number,
+    accountId: number,
+    userId: number
+  ): Promise<{ accountId: number; userId: number; externalUserId: string }> {
+    this.logger.log(
+      `[IN] [${context.getTrackingId()}] ${
+        this.createAccount.name
+      } | params: { ` +
+        `dealerAccountId: ${dealerAccountId}, ` +
+        `role: ${role}, ` +
+        `acceptedEulaVersion: ${acceptedEulaVersion}, ` +
+        `acceptedPrivacyNoticeVersion: ${acceptedPrivacyNoticeVersion}, ` +
+        `acceptedDpaVersion: ${acceptedDpaVersion}, ` +
+        `type: ${type}, ` +
+        `accountId: ${accountId}, ` +
+        `userId: ${userId} };`
+    );
+    try {
+      let externalUser: { sub: string } | ConflictError;
+      try {
+        // idpにユーザーを作成
+        externalUser = await this.adB2cService.createUser(
+          context,
+          email,
+          password,
+          username
+        );
+      } catch (e) {
+        this.logger.error(`[${context.getTrackingId()}] error=${e}`);
+        this.logger.error(
+          `[${context.getTrackingId()}] create externalUser failed`
+        );
+
+        throw new HttpException(
+          makeErrorResponse("E009999"),
+          HttpStatus.INTERNAL_SERVER_ERROR
+        );
+      }
+
+      // メールアドレス重複エラー
+      if (isConflictError(externalUser)) {
+        this.logger.error(
+          `[${context.getTrackingId()}] email conflict. externalUser: ${externalUser}`
+        );
+        throw new HttpException(
+          makeErrorResponse("E010301"),
+          HttpStatus.BAD_REQUEST
+        );
+      }
+
+      let account: Account;
+      let user: User;
+      try {
+        // アカウントと管理者をセットで作成
+        const { newAccount, adminUser } =
+          await this.accountRepository.createAccount(
+            context,
+            companyName,
+            country,
+            dealerAccountId,
+            type,
+            externalUser.sub,
+            role,
+            accountId,
+            userId,
+            acceptedEulaVersion,
+            acceptedPrivacyNoticeVersion,
+            acceptedDpaVersion
+          );
+        account = newAccount;
+        user = adminUser;
+        this.logger.log(
+          `[${context.getTrackingId()}] adminUser.external_id: ${
+            user.external_id
+          }`
+        );
+      } catch (e) {
+        this.logger.error(`[${context.getTrackingId()}] error=${e}`);
+        this.logger.error(`[${context.getTrackingId()}] create account failed`);
+        //リカバリ処理
+        // idpのユーザーを削除
+        await this.deleteAdB2cUser(externalUser.sub, context);
+
+        throw new HttpException(
+          makeErrorResponse("E009999"),
+          HttpStatus.INTERNAL_SERVER_ERROR
+        );
+      }
+
+      // 新規作成アカウント用のBlobコンテナを作成
+      try {
+        await this.blobStorageService.createContainer(
+          context,
+          account.id,
+          country
+        );
+      } catch (e) {
+        this.logger.error(`[${context.getTrackingId()}] error=${e}`);
+        this.logger.error(
+          `[${context.getTrackingId()}] create container failed`
+        );
+        //リカバリ処理
+        // idpのユーザーを削除
+        await this.deleteAdB2cUser(externalUser.sub, context);
+
+        // DBのアカウントを削除
+        await this.deleteAccount(account.id, user.id, context);
+
+        throw new HttpException(
+          makeErrorResponse("E009999"),
+          HttpStatus.INTERNAL_SERVER_ERROR
+        );
+      }
+
+      return {
+        accountId: account.id,
+        userId: user.id,
+        externalUserId: user.external_id,
+      };
+    } catch (e) {
+      throw e;
+    } finally {
+      this.logger.log(
+        `[OUT] [${context.getTrackingId()}] ${this.createAccount.name}`
+      );
+    }
+  }
+
+  // AdB2cのユーザーを削除
+  // TODO「タスク 2452: リトライ処理を入れる箇所を検討し、実装する」の候補
+  private async deleteAdB2cUser(
+    externalUserId: string,
+    context: Context
+  ): Promise<void> {
+    this.logger.log(
+      `[IN] [${context.getTrackingId()}] ${
+        this.createAccount.name
+      } | params: { ` + `externalUserId: ${externalUserId}};`
+    );
+    try {
+      await this.adB2cService.deleteUser(externalUserId, context);
+      this.logger.log(
+        `[${context.getTrackingId()}] delete externalUser: ${externalUserId} | params: { ` +
+          `externalUserId: ${externalUserId}, };`
+      );
+    } catch (error) {
+      this.logger.error(`[${context.getTrackingId()}] error=${error}`);
+      this.logger.error(
+        `${MANUAL_RECOVERY_REQUIRED} [${context.getTrackingId()}] Failed to delete externalUser: ${externalUserId}`
+      );
+    } finally {
+      this.logger.log(
+        `[OUT] [${context.getTrackingId()}] ${this.deleteAdB2cUser.name}`
+      );
+    }
+  }
+
+  // DBのアカウントを削除
+  private async deleteAccount(
+    accountId: number,
+    userId: number,
+    context: Context
+  ): Promise<void> {
+    this.logger.log(
+      `[IN] [${context.getTrackingId()}] ${
+        this.deleteAccount.name
+      } | params: { accountId: ${accountId}, userId: ${userId} };`
+    );
+    try {
+      await this.accountRepository.deleteAccount(context, accountId, userId);
+      this.logger.log(
+        `[${context.getTrackingId()}] delete account: ${accountId}, user: ${userId}`
+      );
+    } catch (error) {
+      this.logger.error(`[${context.getTrackingId()}] error=${error}`);
+      this.logger.error(
+        `${MANUAL_RECOVERY_REQUIRED} [${context.getTrackingId()}] Failed to delete account: ${accountId}, user: ${userId}`
+      );
+    } finally {
+      this.logger.log(
+        `[OUT] [${context.getTrackingId()}] ${this.deleteAccount.name}`
+      );
+    }
+  }
+}
diff --git a/data_migration_tools/server/src/features/delete/delete.controller.ts b/data_migration_tools/server/src/features/delete/delete.controller.ts
index 94567ca..ed81c5a 100644
--- a/data_migration_tools/server/src/features/delete/delete.controller.ts
+++ b/data_migration_tools/server/src/features/delete/delete.controller.ts
@@ -11,6 +11,7 @@ import { ApiOperation, ApiResponse, ApiTags } from "@nestjs/swagger";
 import { Request } from "express";
 import { DeleteService } from "./delete.service";
 import { DeleteResponse } from "./types/types";
+import { makeContext } from "src/common/log";
 
 @ApiTags("delete")
 @Controller("delete")
@@ -33,7 +34,9 @@ export class DeleteController {
   })
   @Post()
   async deleteData(): Promise<{}> {
-    await this.deleteService.deleteData();
+    const context = makeContext("tool", "delete");
+
+    await this.deleteService.deleteData(context);
     return {};
   }
 }
diff --git a/data_migration_tools/server/src/features/delete/delete.service.ts b/data_migration_tools/server/src/features/delete/delete.service.ts
index 9ade573..3644220 100644
--- a/data_migration_tools/server/src/features/delete/delete.service.ts
+++ b/data_migration_tools/server/src/features/delete/delete.service.ts
@@ -3,6 +3,7 @@ import { DeleteRepositoryService } from "../../repositories/delete/delete.reposi
 import { makeErrorResponse } from "../../common/errors/makeErrorResponse";
 import { AdB2cService } from "../../gateways/adb2c/adb2c.service";
 import { BlobstorageService } from "../../gateways/blobstorage/blobstorage.service";
+import { Context } from "../../common/log";
 
 @Injectable()
 export class DeleteService {
@@ -11,27 +12,41 @@ export class DeleteService {
     private readonly deleteRepositoryService: DeleteRepositoryService,
     private readonly blobstorageService: BlobstorageService,
     private readonly adB2cService: AdB2cService
-  ) {}
+  ) { }
 
   /**
    * データを削除する
    * @returns data
    */
-  async deleteData(): Promise<void> {
-    this.logger.log(`[IN] ${this.deleteData.name}`);
+  async deleteData(context: Context): Promise<void> {
+    this.logger.log(
+      `[IN] [${context.getTrackingId()}] ${this.deleteData.name}`
+    );
     try {
       // BlobStorageからデータを削除する
-      await this.blobstorageService.deleteContainers();
+      await this.blobstorageService.deleteContainers(context);
 
-      // ADB2Cからユーザ情報を取得する
-      const users = await this.adB2cService.getUsers();
-      const externalIds = users.map((user) => user.id);
-      await this.adB2cService.deleteUsers(externalIds);
+      // 100件ずつのユーザー取得なのですべて削除するまでループする
+      for (let i = 0; i < 500; i++) {
+        // ADB2Cからユーザ情報を取得する
+        const { users, hasNext } = await this.adB2cService.getUsers(context);
+
+
+        const externalIds = users.map((user) => user.id);
+        await this.adB2cService.deleteUsers(context, externalIds);
+
+        // 削除していないユーザーがいない場合はループを抜ける
+        if (!hasNext) {
+          break;
+        }
+      }
 
       // データベースからデータを削除する
       await this.deleteRepositoryService.deleteData();
       // AutoIncrementの値をリセットする
       await this.deleteRepositoryService.resetAutoIncrement();
+      // 初期データを挿入する
+      await this.deleteRepositoryService.insertInitData(context);
     } catch (e) {
       this.logger.error(`error=${e}`);
       if (e instanceof Error) {
diff --git a/data_migration_tools/server/src/features/register/register.controller.ts b/data_migration_tools/server/src/features/register/register.controller.ts
new file mode 100644
index 0000000..c55d548
--- /dev/null
+++ b/data_migration_tools/server/src/features/register/register.controller.ts
@@ -0,0 +1,209 @@
+import {
+  Body,
+  Controller,
+  HttpStatus,
+  Post,
+  Req,
+  Logger,
+  HttpException,
+} from "@nestjs/common";
+import { makeErrorResponse } from "../../common/error/makeErrorResponse";
+import fs from "fs";
+import { ApiOperation, ApiResponse, ApiTags } from "@nestjs/swagger";
+import { Request } from "express";
+import { RegisterRequest, RegisterResponse } from "./types/types";
+import { RegisterService } from "./register.service";
+import { AccountsService } from "../accounts/accounts.service";
+import { UsersService } from "../users/users.service";
+import { makeContext } from "../../common/log";
+import {
+  isAccountsInputFileArray,
+  isUsersInputFileArray,
+  isLicensesInputFileArray,
+  isWorktypesInputFileArray,
+  isCardLicensesInputFileArray,
+} from "../../common/types/types";
+import { makePassword } from "../../common/password/password";
+import {
+  USER_ROLES,
+  MIGRATION_DATA_REGISTER_INTERVAL_MILLISEC,
+} from "../../constants";
+
+@ApiTags("register")
+@Controller("register")
+export class RegisterController {
+  private readonly logger = new Logger(RegisterController.name);
+  constructor(
+    private readonly registerService: RegisterService,
+    private readonly accountsService: AccountsService,
+    private readonly usersService: UsersService
+  ) {}
+
+  @Post()
+  @ApiResponse({
+    status: HttpStatus.OK,
+    type: RegisterResponse,
+    description: "成功時のレスポンス",
+  })
+  @ApiResponse({
+    status: HttpStatus.INTERNAL_SERVER_ERROR,
+    description: "想定外のサーバーエラー",
+  })
+  @ApiOperation({ operationId: "dataRegist" })
+  async dataRegist(
+    @Body() body: RegisterRequest,
+    @Req() req: Request
+  ): Promise<RegisterResponse> {
+    const context = makeContext("iko", "register");
+
+    const inputFilePath = body.inputFilePath;
+
+    this.logger.log(
+      `[IN] [${context.getTrackingId()}] ${
+        this.dataRegist.name
+      } | params: { inputFilePath: ${inputFilePath}};`
+    );
+
+    try {
+      // 読み込みファイルのフルパス
+      const accouncsFileFullPath = inputFilePath + "accounts.json";
+      const usersFileFullPath = inputFilePath + "users.json";
+      const licensesFileFullPath = inputFilePath + "licenses.json";
+      const worktypesFileFullPath = inputFilePath + "worktypes.json";
+      const cardLicensesFileFullPath = inputFilePath + "cardLicenses.json";
+
+      // ファイル存在チェックと読み込み
+      if (
+        !fs.existsSync(accouncsFileFullPath) ||
+        !fs.existsSync(usersFileFullPath) ||
+        !fs.existsSync(licensesFileFullPath) ||
+        !fs.existsSync(worktypesFileFullPath) ||
+        !fs.existsSync(cardLicensesFileFullPath)
+      ) {
+        this.logger.error(`file not exists from ${inputFilePath}`);
+        throw new Error(`file not exists from ${inputFilePath}`);
+      }
+
+      // アカウントの登録用ファイル読み込み
+      const accountsObject = JSON.parse(
+        fs.readFileSync(accouncsFileFullPath, "utf8")
+      );
+
+      // 型ガード（account）
+      if (!isAccountsInputFileArray(accountsObject)) {
+        throw new Error("input file is not accountsInputFiles");
+      }
+
+      for (const accountsInputFile of accountsObject) {
+        // ランダムなパスワードを生成する
+        const ramdomPassword = makePassword();
+        await this.accountsService.createAccount(
+          context,
+          accountsInputFile.companyName,
+          accountsInputFile.country,
+          accountsInputFile.dealerAccountId,
+          accountsInputFile.adminMail,
+          ramdomPassword,
+          accountsInputFile.adminName,
+          "none",
+          null,
+          null,
+          null,
+          accountsInputFile.type,
+          accountsInputFile.accountId,
+          accountsInputFile.userId
+        );
+
+        // ratelimit対応のためsleepを行う
+        await sleep(MIGRATION_DATA_REGISTER_INTERVAL_MILLISEC);
+      }
+      //      const accountsInputFiles = accountsObject as AccountsInputFile[];
+
+      // ユーザの登録用ファイル読み込み
+      const usersObject = JSON.parse(
+        fs.readFileSync(usersFileFullPath, "utf8")
+      );
+
+      // 型ガード（user）
+      if (!isUsersInputFileArray(usersObject)) {
+        throw new Error("input file is not usersInputFiles");
+      }
+
+      for (const usersInputFile of usersObject) {
+        this.logger.log(usersInputFile.name);
+        await this.usersService.createUser(
+          context,
+          usersInputFile.name,
+          usersInputFile.role === USER_ROLES.AUTHOR
+            ? USER_ROLES.AUTHOR
+            : USER_ROLES.NONE,
+          usersInputFile.email,
+          true,
+          true,
+          usersInputFile.accountId,
+          usersInputFile.userId,
+          usersInputFile.authorId,
+          false,
+          null,
+          true
+        );
+        // ratelimit対応のためsleepを行う
+        await sleep(MIGRATION_DATA_REGISTER_INTERVAL_MILLISEC);
+      }
+
+      // ライセンスの登録用ファイル読み込み
+      const licensesObject = JSON.parse(
+        fs.readFileSync(licensesFileFullPath, "utf8")
+      );
+
+      // 型ガード（license）
+      if (!isLicensesInputFileArray(licensesObject)) {
+        throw new Error("input file is not licensesInputFiles");
+      }
+
+      // ワークタイプの登録用ファイル読み込み
+      const worktypesObject = JSON.parse(
+        fs.readFileSync(worktypesFileFullPath, "utf8")
+      );
+
+      // 型ガード（Worktypes）
+      if (!isWorktypesInputFileArray(worktypesObject)) {
+        throw new Error("input file is not WorktypesInputFiles");
+      }
+
+      // カードライセンスの登録用ファイル読み込み
+      const cardLicensesObject = JSON.parse(
+        fs.readFileSync(cardLicensesFileFullPath, "utf8")
+      );
+
+      // 型ガード（cardLicenses）
+      if (!isCardLicensesInputFileArray(cardLicensesObject)) {
+        throw new Error("input file is not cardLicensesInputFiles");
+      }
+
+      // ライセンス・ワークタイプ・カードライセンスの登録
+      await this.registerService.registLicenseAndWorktypeData(
+        context,
+        licensesObject,
+        worktypesObject,
+        cardLicensesObject
+      );
+
+      return {};
+    } catch (e) {
+      this.logger.error(`[${context.getTrackingId()}] error=${e}`);
+      throw new HttpException(
+        makeErrorResponse("E009999"),
+        HttpStatus.INTERNAL_SERVER_ERROR
+      );
+    } finally {
+      this.logger.log(
+        `[OUT] [${context.getTrackingId()}] ${this.dataRegist.name}`
+      );
+    }
+  }
+}
+
+function sleep(ms: number): Promise<void> {
+  return new Promise((resolve) => setTimeout(resolve, ms));
+}
diff --git a/data_migration_tools/server/src/features/register/register.module.ts b/data_migration_tools/server/src/features/register/register.module.ts
new file mode 100644
index 0000000..10015dd
--- /dev/null
+++ b/data_migration_tools/server/src/features/register/register.module.ts
@@ -0,0 +1,25 @@
+import { Module } from "@nestjs/common";
+import { RegisterController } from "./register.controller";
+import { RegisterService } from "./register.service";
+import { AccountsService } from "../accounts/accounts.service";
+import { UsersService } from "../users/users.service";
+import { LicensesRepositoryModule } from "../../repositories/licenses/licenses.repository.module";
+import { WorktypesRepositoryModule } from "../../repositories/worktypes/worktypes.repository.module";
+import { UsersRepositoryModule } from "../../repositories/users/users.repository.module";
+import { AccountsRepositoryModule } from "../../repositories/accounts/accounts.repository.module";
+import { AdB2cModule } from "../../gateways/adb2c/adb2c.module";
+import { BlobstorageModule } from "../../gateways/blobstorage/blobstorage.module";
+
+@Module({
+  imports: [
+    LicensesRepositoryModule,
+    WorktypesRepositoryModule,
+    AccountsRepositoryModule,
+    UsersRepositoryModule,
+    AdB2cModule,
+    BlobstorageModule,
+  ],
+  controllers: [RegisterController],
+  providers: [RegisterService, AccountsService, UsersService],
+})
+export class RegisterModule {}
diff --git a/data_migration_tools/server/src/features/register/register.service.ts b/data_migration_tools/server/src/features/register/register.service.ts
new file mode 100644
index 0000000..6e42dc1
--- /dev/null
+++ b/data_migration_tools/server/src/features/register/register.service.ts
@@ -0,0 +1,68 @@
+import { HttpException, HttpStatus, Injectable, Logger } from "@nestjs/common";
+import { Context } from "../../common/log";
+import {
+  LicensesInputFile,
+  WorktypesInputFile,
+  CardLicensesInputFile,
+} from "../../common/types/types";
+import { LicensesRepositoryService } from "../../repositories/licenses/licenses.repository.service";
+import { WorktypesRepositoryService } from "../../repositories/worktypes/worktypes.repository.service";
+import { makeErrorResponse } from "../../common/error/makeErrorResponse";
+@Injectable()
+export class RegisterService {
+  constructor(
+    private readonly licensesRepository: LicensesRepositoryService,
+    private readonly worktypesRepository: WorktypesRepositoryService
+  ) {}
+  private readonly logger = new Logger(RegisterService.name);
+
+  /**
+   * Regist Data
+   * @param inputFilePath: string
+   */
+  async registLicenseAndWorktypeData(
+    context: Context,
+    licensesInputFiles: LicensesInputFile[],
+    worktypesInputFiles: WorktypesInputFile[],
+    cardlicensesInputFiles: CardLicensesInputFile[]
+  ): Promise<void> {
+    // パラメータ内容が長大なのでログには出さない
+    this.logger.log(
+      `[IN] [${context.getTrackingId()}] ${
+        this.registLicenseAndWorktypeData.name
+      }`
+    );
+
+    try {
+      this.logger.log("Licenses register start");
+      await this.licensesRepository.insertLicenses(context, licensesInputFiles);
+      this.logger.log("Licenses register end");
+
+      this.logger.log("Worktypes register start");
+      await this.worktypesRepository.createWorktype(
+        context,
+        worktypesInputFiles
+      );
+      this.logger.log("Worktypes register end");
+
+      this.logger.log("CardLicenses register start");
+      await this.licensesRepository.insertCardLicenses(
+        context,
+        cardlicensesInputFiles
+      );
+      this.logger.log("CardLicenses register end");
+    } catch (e) {
+      this.logger.error(`[${context.getTrackingId()}] error=${e}`);
+      throw new HttpException(
+        makeErrorResponse("E009999"),
+        HttpStatus.INTERNAL_SERVER_ERROR
+      );
+    } finally {
+      this.logger.log(
+        `[OUT] [${context.getTrackingId()}] ${
+          this.registLicenseAndWorktypeData.name
+        }`
+      );
+    }
+  }
+}
diff --git a/data_migration_tools/server/src/features/register/types/types.ts b/data_migration_tools/server/src/features/register/types/types.ts
new file mode 100644
index 0000000..30fe678
--- /dev/null
+++ b/data_migration_tools/server/src/features/register/types/types.ts
@@ -0,0 +1,10 @@
+import { ApiProperty } from '@nestjs/swagger';
+
+export class RegisterRequest {
+  @ApiProperty()
+  inputFilePath: string;
+
+}
+
+export class RegisterResponse {}
+
diff --git a/data_migration_tools/server/src/features/transfer/transfer.controller.ts b/data_migration_tools/server/src/features/transfer/transfer.controller.ts
new file mode 100644
index 0000000..8725a4c
--- /dev/null
+++ b/data_migration_tools/server/src/features/transfer/transfer.controller.ts
@@ -0,0 +1,178 @@
+import {
+  Body,
+  Controller,
+  HttpStatus,
+  Post,
+  Req,
+  HttpException,
+  Logger,
+} from "@nestjs/common";
+import fs from "fs";
+import { ApiOperation, ApiResponse, ApiTags } from "@nestjs/swagger";
+import { Request } from "express";
+import { transferRequest, transferResponse } from "./types/types";
+import { TransferService } from "./transfer.service";
+import { makeContext } from "../../common/log";
+import { csvInputFile } from "../../common/types/types";
+import { makeErrorResponse } from "src/common/errors/makeErrorResponse";
+import {
+  COUNTRY_LIST,
+  MIGRATION_TYPE,
+  TIERS,
+  WORKTYPE_MAX_COUNT,
+  RECORDING_MODE,
+  LICENSE_ALLOCATED_STATUS,
+  USER_ROLES,
+  AUTO_INCREMENT_START,
+} from "../../constants";
+@ApiTags("transfer")
+@Controller("transfer")
+export class TransferController {
+  private readonly logger = new Logger(TransferController.name);
+  constructor(private readonly transferService: TransferService) {}
+
+  @Post()
+  @ApiResponse({
+    status: HttpStatus.OK,
+    type: transferResponse,
+    description: "成功時のレスポンス",
+  })
+  @ApiResponse({
+    status: HttpStatus.INTERNAL_SERVER_ERROR,
+    description: "想定外のサーバーエラー",
+  })
+  @ApiOperation({ operationId: "dataRegist" })
+  async dataRegist(
+    @Body() body: transferRequest,
+    @Req() req: Request
+  ): Promise<transferResponse> {
+    const context = makeContext("iko", "transfer");
+
+    const inputFilePath = body.inputFilePath;
+
+    this.logger.log(
+      `[IN] [${context.getTrackingId()}] ${
+        this.dataRegist.name
+      } | params: { inputFilePath: ${inputFilePath}};`
+    );
+    try {
+      // 読み込みファイルのフルパス
+      const csvFileFullPath = inputFilePath + ".csv";
+
+      // ファイル存在チェックと読み込み
+      if (!fs.existsSync(csvFileFullPath)) {
+        this.logger.error(`file not exists from ${inputFilePath}`);
+        throw new Error(`file not exists from ${inputFilePath}`);
+      }
+
+      // CSVファイルを全行読み込む
+      const inputFile = fs.readFileSync(csvFileFullPath, "utf-8");
+
+      // レコードごとに分割
+      const csvInputFileLines = inputFile.split("\n");
+
+      // ヘッダー行を削除
+      csvInputFileLines.shift();
+
+      // 項目ごとに切り分ける
+      let csvInputFile: csvInputFile[] = [];
+      csvInputFileLines.forEach((line) => {
+        const data = line.split(",");
+        // ダブルクォーテーションは削除
+        data.forEach((value, index) => {
+          data[index] = value.replace(/"/g, "");
+        });
+        csvInputFile.push({
+          type: data[0],
+          account_id: data[1],
+          parent_id: data[2],
+          email: data[3],
+          company_name: data[4],
+          first_name: data[5],
+          last_name: data[6],
+          country: data[7],
+          state: data[8],
+          start_date: new Date(data[9]),
+          expired_date: new Date(data[10]),
+          user_email: data[11],
+          author_id: data[12],
+          recording_mode: data[13],
+          wt1: data[14],
+          wt2: data[15],
+          wt3: data[16],
+          wt4: data[17],
+          wt5: data[18],
+          wt6: data[19],
+          wt7: data[20],
+          wt8: data[21],
+          wt9: data[22],
+          wt10: data[23],
+          wt11: data[24],
+          wt12: data[25],
+          wt13: data[26],
+          wt14: data[27],
+          wt15: data[28],
+          wt16: data[29],
+          wt17: data[30],
+          wt18: data[31],
+          wt19: data[32],
+          wt20: data[33],
+        });
+      });
+
+      // 各データのバリデーションチェック
+      await this.transferService.validateInputData(context, csvInputFile);
+
+      // account_idを通番に変換し、変換前account_id: 変換後accountId配列を作成する。
+      const accountIdList = csvInputFile.map((line) => line.account_id);
+      const accountIdListSet = new Set(accountIdList);
+      const accountIdListArray = Array.from(accountIdListSet);
+      const accountIdMap = new Map<string, number>();
+      accountIdListArray.forEach((accountId, index) => {
+        accountIdMap.set(accountId, index + AUTO_INCREMENT_START);
+      });
+      // CSVファイルの変換
+      const transferResponse = await this.transferService.registInputData(
+        context,
+        csvInputFile,
+        accountIdMap
+      );
+
+      // countryを除いた階層の再配置
+      const accountsOutputFileStep1Lines =
+        transferResponse.accountsOutputFileStep1Lines;
+      const accountsOutputFile = await this.transferService.relocateHierarchy(
+        context,
+        accountsOutputFileStep1Lines
+      );
+      // メールアドレスの重複を削除
+      // デモライセンスの削除
+      // いったんこのままコミットしてテストを実施する
+
+      // transferResponseを４つのJSONファイルの出力する(出力先はinputと同じにする)
+      const outputFilePath = body.inputFilePath;
+      const usersOutputFile = transferResponse.usersOutputFileLines;
+      const licensesOutputFile = transferResponse.licensesOutputFileLines;
+      const worktypesOutputFile = transferResponse.worktypesOutputFileLines;
+      this.transferService.outputJsonFile(
+        context,
+        outputFilePath,
+        accountsOutputFile,
+        usersOutputFile,
+        licensesOutputFile,
+        worktypesOutputFile
+      );
+      return {};
+    } catch (e) {
+      this.logger.error(`[${context.getTrackingId()}] error=${e}`);
+      throw new HttpException(
+        makeErrorResponse("E009999"),
+        HttpStatus.INTERNAL_SERVER_ERROR
+      );
+    } finally {
+      this.logger.log(
+        `[OUT] [${context.getTrackingId()}] ${this.dataRegist.name}`
+      );
+    }
+  }
+}
diff --git a/data_migration_tools/server/src/features/transfer/transfer.module.ts b/data_migration_tools/server/src/features/transfer/transfer.module.ts
new file mode 100644
index 0000000..d2d9695
--- /dev/null
+++ b/data_migration_tools/server/src/features/transfer/transfer.module.ts
@@ -0,0 +1,9 @@
+import { Module } from "@nestjs/common";
+import { TransferController } from "./transfer.controller";
+import { TransferService } from "./transfer.service";
+@Module({
+  imports: [],
+  controllers: [TransferController],
+  providers: [TransferService],
+})
+export class TransferModule {}
diff --git a/data_migration_tools/server/src/features/transfer/transfer.service.ts b/data_migration_tools/server/src/features/transfer/transfer.service.ts
new file mode 100644
index 0000000..31b75ed
--- /dev/null
+++ b/data_migration_tools/server/src/features/transfer/transfer.service.ts
@@ -0,0 +1,372 @@
+import { HttpException, HttpStatus, Injectable, Logger } from "@nestjs/common";
+import { Context } from "../../common/log";
+import {
+  AccountsOutputFileStep1,
+  UsersOutputFile,
+  LicensesOutputFile,
+  WorktypesOutputFile,
+  csvInputFile,
+  AccountsOutputFile,
+} from "../../common/types/types";
+import {
+  COUNTRY_LIST,
+  MIGRATION_TYPE,
+  TIERS,
+  WORKTYPE_MAX_COUNT,
+  RECORDING_MODE,
+  LICENSE_ALLOCATED_STATUS,
+  USER_ROLES,
+  SWITCH_FROM_TYPE,
+} from "src/constants";
+import { registInputDataResponse } from "./types/types";
+import fs from "fs";
+
+@Injectable()
+export class TransferService {
+  constructor() {}
+  private readonly logger = new Logger(TransferService.name);
+
+  /**
+   * Regist Data
+   * @param OutputFilePath: string
+   * @param csvInputFile: csvInputFile[]
+   */
+  async registInputData(
+    context: Context,
+    csvInputFile: csvInputFile[],
+    accountIdMap: Map<string, number>
+  ): Promise<registInputDataResponse> {
+    // パラメータ内容が長大なのでログには出さない
+    this.logger.log(
+      `[IN] [${context.getTrackingId()}] ${this.registInputData.name}`
+    );
+
+    try {
+      let accountsOutputFileStep1Lines: AccountsOutputFileStep1[] = [];
+      let usersOutputFileLines: UsersOutputFile[] = [];
+      let licensesOutputFileLines: LicensesOutputFile[] = [];
+      let worktypesOutputFileLines: WorktypesOutputFile[] = [];
+
+      let userIdIndex = 0;
+      // csvInputFileを一行読み込みする
+      csvInputFile.forEach((line) => {
+        // typeが"USER"以外の場合、アカウントデータの作成を行う
+        if (line.type !== MIGRATION_TYPE.USER) {
+          // userIdのインクリメント
+          userIdIndex = userIdIndex + 1;
+          // line.countryの値を読み込みCOUNTRY_LISTのlabelからvalueに変換する
+          const country = COUNTRY_LIST.find(
+            (country) => country.label === line.country
+          )?.value;
+          // adminNameの変換(last_name + " "+ first_name)
+          const adminName = `${line.last_name} ${line.first_name}`;
+
+          // ランダムパスワードの生成（データ登録ツール側で行うのでやらない）
+          // common/password/password.tsのmakePasswordを使用
+          // const autoGeneratedPassword = makePassword();
+
+          // parentAccountIdの設定
+          // parent_idが存在する場合、accountIdMapを参照し、accountIdに変換する
+          let parentAccountId: number | null = null;
+          if (line.parent_id) {
+            parentAccountId = accountIdMap.get(line.parent_id);
+          }
+          // AccountsOutputFile配列にPush
+          accountsOutputFileStep1Lines.push({
+            // accountIdはaccountIdMapから取得する
+            accountId: accountIdMap.get(line.account_id),
+            type: line.type,
+            companyName: line.company_name,
+            country: country,
+            dealerAccountId: parentAccountId,
+            adminName: adminName,
+            adminMail: line.email,
+            userId: userIdIndex,
+          });
+        } else {
+          // typeが"USER"の場合、ユーザデータの作成を行う
+          // userIdのインクリメント
+          userIdIndex = userIdIndex + 1;
+          // nameの変換
+          // もしline.last_nameとline.first_nameが存在しない場合、line.emailをnameにする
+          // 存在する場合は、last_name + " " + first_name
+          let name = line.email;
+          if (line.last_name && line.first_name) {
+            name = `${line.last_name} ${line.first_name}`;
+          }
+          // roleの変換
+          // authorIdが設定されてる場合はauthor、されていない場合は移行しないので次の行に進む
+          if (line.author_id) {
+            usersOutputFileLines.push({
+              accountId: accountIdMap.get(line.account_id),
+              userId: userIdIndex,
+              name: name,
+              role: USER_ROLES.AUTHOR,
+              authorId: line.author_id,
+              email: line.user_email,
+            });
+          } else {
+            return;
+          }
+          // ライセンスのデータの作成を行う
+          // authorIdが設定されてる場合、statusは"allocated"、allocated_user_idは対象のユーザID
+          // されていない場合、statusは"reusable"、allocated_user_idはnull
+          licensesOutputFileLines.push({
+            expiry_date: line.expired_date.toISOString(),
+            account_id: accountIdMap.get(line.account_id),
+            type: SWITCH_FROM_TYPE.NONE,
+            status: line.author_id
+              ? LICENSE_ALLOCATED_STATUS.ALLOCATED
+              : LICENSE_ALLOCATED_STATUS.REUSABLE,
+            allocated_user_id: line.author_id ? userIdIndex : null,
+          });
+          // WorktypesOutputFileの作成
+          // wt1~wt20まで読み込み、account単位で作成する
+          // 作成したWorktypesOutputFileを配列にPush
+          for (let i = 1; i <= WORKTYPE_MAX_COUNT; i++) {
+            const wt = `wt${i}`;
+            if (line[wt]) {
+              // 既に存在する場合は、作成しない
+              if (
+                worktypesOutputFileLines.find(
+                  (worktype) =>
+                    worktype.account_id === accountIdMap.get(line.account_id) &&
+                    worktype.custom_worktype_id === line[wt].toString()
+                )
+              ) {
+                continue;
+              }
+            }
+          }
+        }
+        // つぎの行に進む
+      });
+      return {
+        accountsOutputFileStep1Lines,
+        usersOutputFileLines,
+        licensesOutputFileLines,
+        worktypesOutputFileLines,
+      };
+    } catch (e) {
+      this.logger.error(`[${context.getTrackingId()}] error=${e}`);
+    } finally {
+      this.logger.log(
+        `[OUT] [${context.getTrackingId()}] ${this.registInputData.name}`
+      );
+    }
+  }
+
+  /**
+   * 階層の付け替えを行う
+   * @param accountsOutputFileStep1: AccountsOutputFileStep1[]
+   * @returns AccountsOutputFile[]
+   */
+  async relocateHierarchy(
+    context: Context,
+    accountsOutputFileStep1: AccountsOutputFileStep1[]
+  ): Promise<AccountsOutputFile[]> {
+    // パラメータ内容が長大なのでログには出さない
+    this.logger.log(
+      `[IN] [${context.getTrackingId()}] ${this.relocateHierarchy.name}`
+    );
+
+    try {
+      // dealerAccountIdを検索し、typeがCountryの場合
+      accountsOutputFileStep1.forEach((account) => {
+        if (account.type === MIGRATION_TYPE.COUNTRY) {
+          console.log(account);
+          // そのacccountIdをdealerAccountIdにもつアカウント(Distributor)を検索する
+          const distributor = accountsOutputFileStep1.find(
+            (distributor) => distributor.accountId === account.dealerAccountId
+          );
+          console.log(distributor);
+          if (distributor) {
+            // DistributorのdealerAccountIdをBC（Countryの親）に付け替える
+            distributor.dealerAccountId = account.dealerAccountId;
+          }
+        }
+      });
+      // typeがCountryのアカウントを取り除く
+      accountsOutputFileStep1 = accountsOutputFileStep1.filter(
+        (account) => account.type !== MIGRATION_TYPE.COUNTRY
+      );
+
+      // typeをtierに変換し、AccountsOutputFileに変換する
+      let accountsOutputFile: AccountsOutputFile[] = [];
+      accountsOutputFileStep1.forEach((account) => {
+        let tier = 0;
+        switch (account.type) {
+          case MIGRATION_TYPE.ADMINISTRATOR:
+            tier = TIERS.TIER1;
+            break;
+          case MIGRATION_TYPE.BC:
+            tier = TIERS.TIER2;
+            break;
+          case MIGRATION_TYPE.DISTRIBUTOR:
+            tier = TIERS.TIER3;
+            break;
+          case MIGRATION_TYPE.DEALER:
+            tier = TIERS.TIER4;
+            break;
+          case MIGRATION_TYPE.CUSTOMER:
+            tier = TIERS.TIER5;
+            break;
+        }
+        accountsOutputFile.push({
+          accountId: account.accountId,
+          type: tier,
+          companyName: account.companyName,
+          country: account.country,
+          dealerAccountId: account.dealerAccountId,
+          adminName: account.adminName,
+          adminMail: account.adminMail,
+          userId: account.userId,
+        });
+      });
+      return accountsOutputFile;
+    } catch (e) {
+      this.logger.error(`[${context.getTrackingId()}] error=${e}`);
+    } finally {
+      this.logger.log(
+        `[OUT] [${context.getTrackingId()}] ${this.relocateHierarchy.name}`
+      );
+    }
+  }
+
+  /**
+   * JSONファイルの出力
+   * @param outputFilePath: string
+   * @param accountsOutputFile: AccountsOutputFile[]
+   * @param usersOutputFile: UsersOutputFile[]
+   * @param licensesOutputFile: LicensesOutputFile[]
+   * @param worktypesOutputFile: WorktypesOutputFile[]
+   */
+  async outputJsonFile(
+    context: Context,
+    outputFilePath: string,
+    accountsOutputFile: AccountsOutputFile[],
+    usersOutputFile: UsersOutputFile[],
+    licensesOutputFile: LicensesOutputFile[],
+    worktypesOutputFile: WorktypesOutputFile[]
+  ): Promise<void> {
+    // パラメータ内容が長大なのでログには出さない
+    this.logger.log(
+      `[IN] [${context.getTrackingId()}] ${this.outputJsonFile.name}`
+    );
+
+    try {
+      // JSONファイルの出力を行う
+      // accountsOutputFile配列の出力
+      const accountsOutputFileJson = JSON.stringify(accountsOutputFile);
+      fs.writeFileSync(
+        `${outputFilePath}_accounts.json`,
+        accountsOutputFileJson
+      );
+      // usersOutputFile
+      const usersOutputFileJson = JSON.stringify(usersOutputFile);
+      fs.writeFileSync(`${outputFilePath}_users.json`, usersOutputFileJson);
+      // licensesOutputFile
+      const licensesOutputFileJson = JSON.stringify(licensesOutputFile);
+      fs.writeFileSync(
+        `${outputFilePath}_licenses.json`,
+        licensesOutputFileJson
+      );
+      // worktypesOutputFile
+      const worktypesOutputFileJson = JSON.stringify(worktypesOutputFile);
+      fs.writeFileSync(
+        `${outputFilePath}_worktypes.json`,
+        worktypesOutputFileJson
+      );
+    } catch (e) {
+      this.logger.error(`[${context.getTrackingId()}] error=${e}`);
+    } finally {
+      this.logger.log(
+        `[OUT] [${context.getTrackingId()}] ${this.outputJsonFile.name}`
+      );
+    }
+  }
+
+  /**
+   * データのバリデーションチェック
+   * @param csvInputFile: csvInputFile[]
+   */
+  async validateInputData(
+    context: Context,
+    csvInputFile: csvInputFile[]
+  ): Promise<void> {
+    // パラメータ内容が長大なのでログには出さない
+    this.logger.log(
+      `[IN] [${context.getTrackingId()}] ${this.validateInputData.name}`
+    );
+
+    try {
+      // csvInputFileのバリデーションチェックを行う
+      csvInputFile.forEach((line, index) => {
+        // typeのバリデーションチェック
+        if (
+          line.type !== MIGRATION_TYPE.ADMINISTRATOR &&
+          line.type !== MIGRATION_TYPE.BC &&
+          line.type !== MIGRATION_TYPE.COUNTRY &&
+          line.type !== MIGRATION_TYPE.DISTRIBUTOR &&
+          line.type !== MIGRATION_TYPE.DEALER &&
+          line.type !== MIGRATION_TYPE.CUSTOMER &&
+          line.type !== MIGRATION_TYPE.USER
+        ) {
+          throw new HttpException(
+            `type is invalid. index=${index} type=${line.type}`,
+            HttpStatus.BAD_REQUEST
+          );
+        }
+        // countryのバリデーションチェック
+        if (line.country) {
+          if (!COUNTRY_LIST.find((country) => country.label === line.country)) {
+            console.log(line.country);
+            throw new HttpException(
+              `country is invalid. index=${index} country=${line.country}`,
+              HttpStatus.BAD_REQUEST
+            );
+          }
+        }
+        // mailのバリデーションチェック
+        // メールアドレスの形式が正しいかどうかのチェック
+        const mailRegExp = /^[a-zA-Z0-9._%+-]+@[a-zA-Z0-9.-]+\.[a-zA-Z]{2,}$/;
+        if (line.email) {
+          if (!mailRegExp.test(line.email)) {
+            throw new HttpException(
+              `email is invalid. index=${index} email=${line.email}`,
+              HttpStatus.BAD_REQUEST
+            );
+          }
+        }
+        if (line.user_email) {
+          if (!mailRegExp.test(line.user_email)) {
+            throw new HttpException(
+              `user_email is invalid. index=${index} user_email=${line.email}`,
+              HttpStatus.BAD_REQUEST
+            );
+          }
+        }
+        // recording_modeの値が存在する場合
+        if (line.recording_mode) {
+          // recording_modeのバリデーションチェック
+          if (
+            line.recording_mode !== RECORDING_MODE.DS2_QP &&
+            line.recording_mode !== RECORDING_MODE.DS2_SP &&
+            line.recording_mode !== RECORDING_MODE.DSS
+          ) {
+            throw new HttpException(
+              `recording_mode is invalid. index=${index} recording_mode=${line.recording_mode}`,
+              HttpStatus.BAD_REQUEST
+            );
+          }
+        }
+      });
+    } catch (e) {
+      this.logger.error(`[${context.getTrackingId()}] error=${e}`);
+    } finally {
+      this.logger.log(
+        `[OUT] [${context.getTrackingId()}] ${this.validateInputData.name}`
+      );
+    }
+  }
+}
diff --git a/data_migration_tools/server/src/features/transfer/types/types.ts b/data_migration_tools/server/src/features/transfer/types/types.ts
new file mode 100644
index 0000000..63eb3ab
--- /dev/null
+++ b/data_migration_tools/server/src/features/transfer/types/types.ts
@@ -0,0 +1,25 @@
+import { ApiProperty } from "@nestjs/swagger";
+import {
+  AccountsOutputFileStep1,
+  LicensesOutputFile,
+  UsersOutputFile,
+  WorktypesOutputFile,
+} from "src/common/types/types";
+
+export class transferRequest {
+  @ApiProperty()
+  inputFilePath: string;
+}
+
+export class transferResponse {}
+
+export class registInputDataResponse {
+  @ApiProperty()
+  accountsOutputFileStep1Lines: AccountsOutputFileStep1[];
+  @ApiProperty()
+  usersOutputFileLines: UsersOutputFile[];
+  @ApiProperty()
+  licensesOutputFileLines: LicensesOutputFile[];
+  @ApiProperty()
+  worktypesOutputFileLines: WorktypesOutputFile[];
+}
diff --git a/data_migration_tools/server/src/features/users/users.controller.ts b/data_migration_tools/server/src/features/users/users.controller.ts
new file mode 100644
index 0000000..14c5cad
--- /dev/null
+++ b/data_migration_tools/server/src/features/users/users.controller.ts
@@ -0,0 +1,10 @@
+import { Controller, Logger } from "@nestjs/common";
+import { ApiTags } from "@nestjs/swagger";
+import { UsersService } from "./users.service";
+
+@ApiTags("users")
+@Controller("users")
+export class UsersController {
+  private readonly logger = new Logger(UsersController.name);
+  constructor(private readonly usersService: UsersService) {}
+}
diff --git a/data_migration_tools/server/src/features/users/users.module.ts b/data_migration_tools/server/src/features/users/users.module.ts
new file mode 100644
index 0000000..3f0da57
--- /dev/null
+++ b/data_migration_tools/server/src/features/users/users.module.ts
@@ -0,0 +1,12 @@
+import { Module } from "@nestjs/common";
+import { AdB2cModule } from "../../gateways/adb2c/adb2c.module";
+import { UsersRepositoryModule } from "../../repositories/users/users.repository.module";
+import { UsersController } from "./users.controller";
+import { UsersService } from "./users.service";
+
+@Module({
+  imports: [UsersRepositoryModule, AdB2cModule],
+  controllers: [UsersController],
+  providers: [UsersService],
+})
+export class UsersModule {}
diff --git a/data_migration_tools/server/src/features/users/users.service.ts b/data_migration_tools/server/src/features/users/users.service.ts
new file mode 100644
index 0000000..cb639cd
--- /dev/null
+++ b/data_migration_tools/server/src/features/users/users.service.ts
@@ -0,0 +1,306 @@
+import { HttpException, HttpStatus, Injectable, Logger } from "@nestjs/common";
+import { makeErrorResponse } from "../../common/error/makeErrorResponse";
+import { makePassword } from "../../common/password/password";
+import {
+  AdB2cService,
+  ConflictError,
+  isConflictError,
+} from "../../gateways/adb2c/adb2c.service";
+import {
+  User as EntityUser,
+  newUser,
+} from "../../repositories/users/entity/user.entity";
+import { UsersRepositoryService } from "../../repositories/users/users.repository.service";
+import { MANUAL_RECOVERY_REQUIRED, USER_ROLES } from "../../constants";
+import { Context } from "../../common/log";
+import { UserRoles } from "../../common/types/role";
+
+@Injectable()
+export class UsersService {
+  private readonly logger = new Logger(UsersService.name);
+  constructor(
+    private readonly usersRepository: UsersRepositoryService,
+    private readonly adB2cService: AdB2cService
+  ) {}
+
+  /**
+   * Creates user
+   * @param context
+   * @param name
+   * @param role
+   * @param email
+   * @param autoRenew
+   * @param notification
+   * @param accountId
+   * @param userid
+   * @param [authorId]
+   * @param [encryption]
+   * @param [encryptionPassword]
+   * @param [prompt]
+   * @returns user
+   */
+  async createUser(
+    context: Context,
+    name: string,
+    role: UserRoles,
+    email: string,
+    autoRenew: boolean,
+    notification: boolean,
+    accountId: number,
+    userid: number,
+    authorId?: string | undefined,
+    encryption?: boolean | undefined,
+    encryptionPassword?: string | undefined,
+    prompt?: boolean | undefined
+  ): Promise<void> {
+    this.logger.log(
+      `[IN] [${context.getTrackingId()}] ${this.createUser.name} | params: { ` +
+        `role: ${role}, ` +
+        `autoRenew: ${autoRenew}, ` +
+        `notification: ${notification}, ` +
+        `accountId: ${accountId}, ` +
+        `userid: ${userid}, ` +
+        `authorId: ${authorId}, ` +
+        `encryption: ${encryption}, ` +
+        `prompt: ${prompt} };`
+    );
+
+    //authorIdが重複していないかチェックする
+    if (authorId) {
+      let isAuthorIdDuplicated = false;
+      try {
+        isAuthorIdDuplicated = await this.usersRepository.existsAuthorId(
+          context,
+          accountId,
+          authorId
+        );
+      } catch (e) {
+        this.logger.error(`[${context.getTrackingId()}] error=${e}`);
+        throw new HttpException(
+          makeErrorResponse("E009999"),
+          HttpStatus.INTERNAL_SERVER_ERROR
+        );
+      }
+      if (isAuthorIdDuplicated) {
+        throw new HttpException(
+          makeErrorResponse("E010302"),
+          HttpStatus.BAD_REQUEST
+        );
+      }
+    }
+
+    // ランダムなパスワードを生成する
+    const ramdomPassword = makePassword();
+
+    //Azure AD B2Cにユーザーを新規登録する
+    let externalUser: { sub: string } | ConflictError;
+    try {
+      this.logger.log(`name=${name}`);
+      // idpにユーザーを作成
+      externalUser = await this.adB2cService.createUser(
+        context,
+        email,
+        ramdomPassword,
+        name
+      );
+    } catch (e) {
+      this.logger.error(`[${context.getTrackingId()}] error=${e}`);
+      this.logger.error(
+        `[${context.getTrackingId()}] create externalUser failed`
+      );
+      throw new HttpException(
+        makeErrorResponse("E009999"),
+        HttpStatus.INTERNAL_SERVER_ERROR
+      );
+    }
+
+    // メールアドレス重複エラー
+    if (isConflictError(externalUser)) {
+      throw new HttpException(
+        makeErrorResponse("E010301"),
+        HttpStatus.BAD_REQUEST
+      );
+    }
+
+    //Azure AD B2Cに登録したユーザー情報のID(sub)と受け取った情報を使ってDBにユーザーを登録する
+    let newUser: EntityUser;
+
+    try {
+      //roleに応じてユーザー情報を作成する
+      const newUserInfo = this.createNewUserInfo(
+        context,
+        userid,
+        role,
+        accountId,
+        externalUser.sub,
+        autoRenew,
+        notification,
+        authorId,
+        encryption,
+        encryptionPassword,
+        prompt
+      );
+      // ユーザ作成
+      newUser = await this.usersRepository.createNormalUser(
+        context,
+        newUserInfo
+      );
+    } catch (e) {
+      this.logger.error(`[${context.getTrackingId()}] error=${e}`);
+      this.logger.error(`[${context.getTrackingId()}]create user failed`);
+      //リカバリー処理
+      //Azure AD B2Cに登録したユーザー情報を削除する
+      await this.deleteB2cUser(externalUser.sub, context);
+
+      switch (e.code) {
+        case "ER_DUP_ENTRY":
+          //AuthorID重複エラー
+          throw new HttpException(
+            makeErrorResponse("E010302"),
+            HttpStatus.BAD_REQUEST
+          );
+        default:
+          throw new HttpException(
+            makeErrorResponse("E009999"),
+            HttpStatus.INTERNAL_SERVER_ERROR
+          );
+      }
+    }
+
+    this.logger.log(
+      `[OUT] [${context.getTrackingId()}] ${this.createUser.name}`
+    );
+    return;
+  }
+
+  // Azure AD B2Cに登録したユーザー情報を削除する
+  // TODO 「タスク 2452: リトライ処理を入れる箇所を検討し、実装する」の候補
+  private async deleteB2cUser(externalUserId: string, context: Context) {
+    this.logger.log(
+      `[IN] [${context.getTrackingId()}] ${
+        this.deleteB2cUser.name
+      } | params: { externalUserId: ${externalUserId} }`
+    );
+    try {
+      await this.adB2cService.deleteUser(externalUserId, context);
+      this.logger.log(
+        `[${context.getTrackingId()}] delete externalUser: ${externalUserId}`
+      );
+    } catch (error) {
+      this.logger.error(`[${context.getTrackingId()}] error=${error}`);
+      this.logger.error(
+        `${MANUAL_RECOVERY_REQUIRED} [${context.getTrackingId()}] Failed to delete externalUser: ${externalUserId}`
+      );
+    } finally {
+      this.logger.log(
+        `[OUT] [${context.getTrackingId()}] ${this.deleteB2cUser.name}`
+      );
+    }
+  }
+
+  // DBに登録したユーザー情報を削除する
+  private async deleteUser(userId: number, context: Context) {
+    this.logger.log(
+      `[IN] [${context.getTrackingId()}] ${
+        this.deleteUser.name
+      } | params: { userId: ${userId} }`
+    );
+    try {
+      await this.usersRepository.deleteNormalUser(context, userId);
+      this.logger.log(`[${context.getTrackingId()}] delete user: ${userId}`);
+    } catch (error) {
+      this.logger.error(`[${context.getTrackingId()}] error=${error}`);
+      this.logger.error(
+        `${MANUAL_RECOVERY_REQUIRED} [${context.getTrackingId()}] Failed to delete user: ${userId}`
+      );
+    } finally {
+      this.logger.log(
+        `[OUT] [${context.getTrackingId()}] ${this.deleteUser.name}`
+      );
+    }
+  }
+
+  // roleを受け取って、roleに応じたnewUserを作成して返却する
+  private createNewUserInfo(
+    context: Context,
+    id: number,
+    role: UserRoles,
+    accountId: number,
+    externalId: string,
+    autoRenew: boolean,
+    notification: boolean,
+    authorId?: string | undefined,
+    encryption?: boolean | undefined,
+    encryptionPassword?: string | undefined,
+    prompt?: boolean | undefined
+  ): newUser {
+    this.logger.log(
+      `[IN] [${context.getTrackingId()}] ${
+        this.createNewUserInfo.name
+      } | params: { ` +
+        `id: ${id}, ` +
+        `role: ${role}, ` +
+        `accountId: ${accountId}, ` +
+        `authorId: ${authorId}, ` +
+        `externalId: ${externalId}, ` +
+        `autoRenew: ${autoRenew}, ` +
+        `notification: ${notification}, ` +
+        `authorId: ${authorId}, ` +
+        `encryption: ${encryption}, ` +
+        `prompt: ${prompt} };`
+    );
+    try {
+      switch (role) {
+        case USER_ROLES.NONE:
+        case USER_ROLES.TYPIST:
+          return {
+            id,
+            account_id: accountId,
+            external_id: externalId,
+            auto_renew: autoRenew,
+            notification,
+            role,
+            accepted_dpa_version: null,
+            accepted_eula_version: null,
+            accepted_privacy_notice_version: null,
+            encryption: false,
+            encryption_password: null,
+            prompt: false,
+            author_id: null,
+          };
+        case USER_ROLES.AUTHOR:
+          return {
+            id,
+            account_id: accountId,
+            external_id: externalId,
+            auto_renew: autoRenew,
+            notification,
+            role,
+            author_id: authorId ?? null,
+            encryption: encryption ?? false,
+            encryption_password: encryptionPassword ?? null,
+            prompt: prompt ?? false,
+            accepted_dpa_version: null,
+            accepted_eula_version: null,
+            accepted_privacy_notice_version: null,
+          };
+        default:
+          //不正なroleが指定された場合はログを出力してエラーを返す
+          this.logger.error(
+            `[${context.getTrackingId()}] [NOT IMPLEMENT] [RECOVER] role: ${role}`
+          );
+          throw new HttpException(
+            makeErrorResponse("E009999"),
+            HttpStatus.INTERNAL_SERVER_ERROR
+          );
+      }
+    } catch (e) {
+      this.logger.error(`[${context.getTrackingId()}] error=${e}`);
+      return e;
+    } finally {
+      this.logger.log(
+        `[OUT] [${context.getTrackingId()}] ${this.createNewUserInfo.name}`
+      );
+    }
+  }
+}
diff --git a/data_migration_tools/server/src/gateways/adb2c/adb2c.service.ts b/data_migration_tools/server/src/gateways/adb2c/adb2c.service.ts
index 743fbf8..5ba0f0e 100644
--- a/data_migration_tools/server/src/gateways/adb2c/adb2c.service.ts
+++ b/data_migration_tools/server/src/gateways/adb2c/adb2c.service.ts
@@ -5,6 +5,8 @@ import { Injectable, Logger } from "@nestjs/common";
 import { ConfigService } from "@nestjs/config";
 import { AdB2cResponse, AdB2cUser } from "./types/types";
 import { isPromiseRejectedResult } from "./utils/utils";
+import { Context } from "../../common/log";
+import { ADB2C_SIGN_IN_TYPE } from "../../constants";
 
 export type ConflictError = {
   reason: "email";
@@ -27,9 +29,12 @@ export const isConflictError = (arg: unknown): arg is ConflictError => {
 @Injectable()
 export class AdB2cService {
   private readonly logger = new Logger(AdB2cService.name);
+  private readonly tenantName: string;
   private graphClient: Client;
 
   constructor(private readonly configService: ConfigService) {
+    this.tenantName = this.configService.getOrThrow<string>("TENANT_NAME");
+
     // ADB2Cへの認証情報
     const credential = new ClientSecretCredential(
       this.configService.getOrThrow<string>("ADB2C_TENANT_ID"),
@@ -42,13 +47,70 @@ export class AdB2cService {
 
     this.graphClient = Client.initWithMiddleware({ authProvider });
   }
+
+  /**
+   * Creates user AzureADB2Cにユーザーを追加する
+   * @param email 管理ユーザーのメールアドレス
+   * @param password 管理ユーザーのパスワード
+   * @param username 管理ユーザーの名前
+   * @returns user
+   */
+  async createUser(
+    context: Context,
+    email: string,
+    password: string,
+    username: string
+  ): Promise<{ sub: string } | ConflictError> {
+    this.logger.log(
+      `[IN] [${context.getTrackingId()}] ${this.createUser.name}`
+    );
+    try {
+      // ユーザをADB2Cに登録
+      const newUser = await this.graphClient.api("users/").post({
+        accountEnabled: true,
+        displayName: username,
+        passwordPolicies: "DisableStrongPassword",
+        passwordProfile: {
+          forceChangePasswordNextSignIn: false,
+          password: password,
+        },
+        identities: [
+          {
+            signinType: ADB2C_SIGN_IN_TYPE.EMAILADDRESS,
+            issuer: `${this.tenantName}.onmicrosoft.com`,
+            issuerAssignedId: email,
+          },
+        ],
+      });
+      return { sub: newUser.id };
+    } catch (e) {
+      this.logger.error(`[${context.getTrackingId()}] error=${e}`);
+      if (e?.statusCode === 400 && e?.body) {
+        const error = JSON.parse(e.body);
+
+        // エラーが競合エラーである場合は、メールアドレス重複としてエラーを返す
+        if (error?.details?.find((x) => x.code === "ObjectConflict")) {
+          return { reason: "email", message: "ObjectConflict" };
+        }
+      }
+
+      throw e;
+    } finally {
+      this.logger.log(
+        `[OUT] [${context.getTrackingId()}] ${this.createUser.name}`
+      );
+    }
+  }
+
   /**
    * Gets users
    * @param externalIds
    * @returns users
    */
-  async getUsers(): Promise<AdB2cUser[]> {
-    this.logger.log(`[IN] ${this.getUsers.name}`);
+  async getUsers(
+    context: Context
+  ): Promise<{ users: AdB2cUser[]; hasNext: boolean }> {
+    this.logger.log(`[IN] [${context.getTrackingId()}] ${this.getUsers.name}`);
 
     try {
       const res: AdB2cResponse = await this.graphClient
@@ -57,7 +119,7 @@ export class AdB2cService {
         .filter(`creationType eq 'LocalAccount'`)
         .get();
 
-      return res.value;
+      return { users: res.value, hasNext: !!res["@odata.nextLink"] };
     } catch (e) {
       this.logger.error(`error=${e}`);
       const { statusCode } = e;
@@ -71,13 +133,53 @@ export class AdB2cService {
     }
   }
 
+  /**
+   * Azure AD B2Cからユーザ情報を削除する
+   * @param externalId 外部ユーザーID
+   * @param context コンテキスト
+   */
+  async deleteUser(externalId: string, context: Context): Promise<void> {
+    this.logger.log(
+      `[IN] [${context.getTrackingId()}] ${
+        this.deleteUser.name
+      } | params: { externalId: ${externalId} };`
+    );
+
+    try {
+      // https://learn.microsoft.com/en-us/graph/api/user-delete?view=graph-rest-1.0&tabs=javascript#example
+      await this.graphClient.api(`users/${externalId}`).delete();
+      this.logger.log(
+        `[${context.getTrackingId()}] [ADB2C DELETE] externalId: ${externalId}`
+      );
+
+      // キャッシュからも削除する
+      // 移行ツール特別対応：キャッシュ登録は行わないので削除も不要
+      /*
+      try {
+        await this.redisService.del(context, makeADB2CKey(externalId));
+      } catch (e) {
+        // キャッシュからの削除に失敗しても、ADB2Cからの削除は成功しているため例外はスローしない
+        this.logger.error(`[${context.getTrackingId()}] error=${e}`);
+      }
+      */
+    } catch (e) {
+      this.logger.error(`[${context.getTrackingId()}] error=${e}`);
+      throw e;
+    } finally {
+      this.logger.log(
+        `[OUT] [${context.getTrackingId()}] ${this.deleteUser.name}`
+      );
+    }
+  }
   /**
    * Azure AD B2Cからユーザ情報を削除する（複数）
    * @param externalIds 外部ユーザーID
    */
-  async deleteUsers(externalIds: string[]): Promise<void> {
+  async deleteUsers(context: Context, externalIds: string[]): Promise<void> {
     this.logger.log(
-      `[IN]${this.deleteUsers.name} | params: { externalIds: ${externalIds} };`
+      `[IN] [${context.getTrackingId()}] ${
+        this.deleteUsers.name
+      } | params: { externalIds: ${externalIds} };`
     );
 
     try {
diff --git a/data_migration_tools/server/src/gateways/blobstorage/blobstorage.service.ts b/data_migration_tools/server/src/gateways/blobstorage/blobstorage.service.ts
index 68e5a80..ee603c6 100644
--- a/data_migration_tools/server/src/gateways/blobstorage/blobstorage.service.ts
+++ b/data_migration_tools/server/src/gateways/blobstorage/blobstorage.service.ts
@@ -1,10 +1,16 @@
 import { Injectable, Logger } from "@nestjs/common";
 import {
+  ContainerClient,
   BlobServiceClient,
   StorageSharedKeyCredential,
 } from "@azure/storage-blob";
+import {
+  BLOB_STORAGE_REGION_AU,
+  BLOB_STORAGE_REGION_EU,
+  BLOB_STORAGE_REGION_US,
+} from "../../constants";
 import { ConfigService } from "@nestjs/config";
-
+import { Context } from "../../common/log";
 @Injectable()
 export class BlobstorageService {
   private readonly logger = new Logger(BlobstorageService.name);
@@ -41,12 +47,52 @@ export class BlobstorageService {
     );
   }
 
+  /**
+   * Creates container
+   * @param context
+   * @param accountId
+   * @param country
+   * @returns container
+   */
+  async createContainer(
+    context: Context,
+    accountId: number,
+    country: string
+  ): Promise<void> {
+    this.logger.log(
+      `[IN] [${context.getTrackingId()}] ${
+        this.createContainer.name
+      } | params: { ` + `accountId: ${accountId} };`
+    );
+
+    // 国に応じたリージョンでコンテナ名を指定してClientを取得
+    const containerClient = this.getContainerClient(
+      context,
+      accountId,
+      country
+    );
+
+    try {
+      // コンテナ作成
+      await containerClient.create();
+    } catch (e) {
+      this.logger.error(`[${context.getTrackingId()}] error=${e}`);
+      throw e;
+    } finally {
+      this.logger.log(
+        `[OUT] [${context.getTrackingId()}] ${this.createContainer.name}`
+      );
+    }
+  }
+
   /**
    * すべてのコンテナを削除します。
    * @returns containers
    */
-  async deleteContainers(): Promise<void> {
-    this.logger.log(`[IN] ${this.deleteContainers.name}`);
+  async deleteContainers(context: Context): Promise<void> {
+    this.logger.log(
+      `[IN] [${context.getTrackingId()}] ${this.deleteContainers.name}`
+    );
 
     try {
       for await (const container of this.blobServiceClientAU.listContainers({
@@ -80,4 +126,32 @@ export class BlobstorageService {
       this.logger.log(`[OUT] ${this.deleteContainers.name}`);
     }
   }
+
+  /**
+   * Gets container client
+   * @param companyName
+   * @returns container client
+   */
+  private getContainerClient(
+    context: Context,
+    accountId: number,
+    country: string
+  ): ContainerClient {
+    this.logger.log(
+      `[IN] [${context.getTrackingId()}] ${
+        this.getContainerClient.name
+      } | params: { ` + `accountId: ${accountId} };`
+    );
+
+    const containerName = `account-${accountId}`;
+    if (BLOB_STORAGE_REGION_US.includes(country)) {
+      return this.blobServiceClientUS.getContainerClient(containerName);
+    } else if (BLOB_STORAGE_REGION_AU.includes(country)) {
+      return this.blobServiceClientAU.getContainerClient(containerName);
+    } else if (BLOB_STORAGE_REGION_EU.includes(country)) {
+      return this.blobServiceClientEU.getContainerClient(containerName);
+    } else {
+      throw new Error("invalid country");
+    }
+  }
 }
diff --git a/data_migration_tools/server/src/repositories/accounts/accounts.repository.module.ts b/data_migration_tools/server/src/repositories/accounts/accounts.repository.module.ts
new file mode 100644
index 0000000..ddd0efd
--- /dev/null
+++ b/data_migration_tools/server/src/repositories/accounts/accounts.repository.module.ts
@@ -0,0 +1,11 @@
+import { Module } from '@nestjs/common';
+import { TypeOrmModule } from '@nestjs/typeorm';
+import { Account } from './entity/account.entity';
+import { AccountsRepositoryService } from './accounts.repository.service';
+
+@Module({
+  imports: [TypeOrmModule.forFeature([Account])],
+  providers: [AccountsRepositoryService],
+  exports: [AccountsRepositoryService],
+})
+export class AccountsRepositoryModule {}
diff --git a/data_migration_tools/server/src/repositories/accounts/accounts.repository.service.ts b/data_migration_tools/server/src/repositories/accounts/accounts.repository.service.ts
new file mode 100644
index 0000000..ec24808
--- /dev/null
+++ b/data_migration_tools/server/src/repositories/accounts/accounts.repository.service.ts
@@ -0,0 +1,164 @@
+import { Injectable } from '@nestjs/common';
+import {
+  DataSource,
+} from 'typeorm';
+import { User } from '../users/entity/user.entity';
+import { Account } from './entity/account.entity';
+import {
+  getDirection,
+  getTaskListSortableAttribute,
+} from '../../common/types/sort/util';
+import { SortCriteria } from "../sort_criteria/entity/sort_criteria.entity";
+import {
+  insertEntity,
+  updateEntity,
+  deleteEntity,
+} from '../../common/repository';
+import { Context } from '../../common/log';
+
+@Injectable()
+export class AccountsRepositoryService {
+  // クエリログにコメントを出力するかどうか
+  private readonly isCommentOut = process.env.STAGE !== "local";
+  constructor(private dataSource: DataSource) {}
+
+  /**
+   * プライマリ管理者とアカウント、ソート条件を同時に作成する
+   * @param companyName
+   * @param country
+   * @param dealerAccountId
+   * @param tier
+   * @param adminExternalUserId
+   * @param adminUserRole
+   * @param accountId
+   * @param userId
+   * @param adminUserAcceptedEulaVersion
+   * @param adminUserAcceptedPrivacyNoticeVersion
+   * @param adminUserAcceptedDpaVersion
+   * @returns account/admin user
+   */
+  async createAccount(
+    context: Context,
+    companyName: string,
+    country: string,
+    dealerAccountId: number | undefined,
+    tier: number,
+    adminExternalUserId: string,
+    adminUserRole: string,
+    accountId: number,
+    userId: number,
+    adminUserAcceptedEulaVersion?: string,
+    adminUserAcceptedPrivacyNoticeVersion?: string,
+    adminUserAcceptedDpaVersion?: string
+  ): Promise<{ newAccount: Account; adminUser: User }> {
+    return await this.dataSource.transaction(async (entityManager) => {
+      const account = new Account();
+      {
+        account.id = accountId;
+        account.parent_account_id = dealerAccountId ?? null;
+        account.company_name = companyName;
+        account.country = country;
+        account.tier = tier;
+      }
+      const accountsRepo = entityManager.getRepository(Account);
+      const newAccount = accountsRepo.create(account);
+      const persistedAccount = await insertEntity(
+        Account,
+        accountsRepo,
+        newAccount,
+        this.isCommentOut,
+        context
+      );
+
+      // 作成されたAccountのIDを使用してユーザーを作成
+      const user = new User();
+      {
+        user.id = userId;
+        user.account_id = persistedAccount.id;
+        user.external_id = adminExternalUserId;
+        user.role = adminUserRole;
+        user.accepted_eula_version = adminUserAcceptedEulaVersion ?? null;
+        user.accepted_privacy_notice_version =
+          adminUserAcceptedPrivacyNoticeVersion ?? null;
+        user.accepted_dpa_version = adminUserAcceptedDpaVersion ?? null;
+      }
+      const usersRepo = entityManager.getRepository(User);
+      const newUser = usersRepo.create(user);
+      const persistedUser = await insertEntity(
+        User,
+        usersRepo,
+        newUser,
+        this.isCommentOut,
+        context
+      );
+
+      // アカウントに管理者を設定して更新
+      persistedAccount.primary_admin_user_id = persistedUser.id;
+
+      const result = await updateEntity(
+        accountsRepo,
+        { id: persistedAccount.id },
+        persistedAccount,
+        this.isCommentOut,
+        context
+      );
+
+      // 想定外の更新が行われた場合はロールバックを行った上でエラー送出
+      if (result.affected !== 1) {
+        throw new Error(`invalid update. result.affected=${result.affected}`);
+      }
+
+      // ユーザーのタスクソート条件を作成
+      const sortCriteria = new SortCriteria();
+      {
+        sortCriteria.parameter = getTaskListSortableAttribute("JOB_NUMBER");
+        sortCriteria.direction = getDirection("ASC");
+        sortCriteria.user_id = persistedUser.id;
+      }
+      const sortCriteriaRepo = entityManager.getRepository(SortCriteria);
+      const newSortCriteria = sortCriteriaRepo.create(sortCriteria);
+      await insertEntity(
+        SortCriteria,
+        sortCriteriaRepo,
+        newSortCriteria,
+        this.isCommentOut,
+        context
+      );
+
+      return { newAccount: persistedAccount, adminUser: persistedUser };
+    });
+  }
+
+  /**
+   * プライマリ管理者とアカウント、ソート条件を同時に削除する
+   * @param accountId
+   * @returns delete
+   */
+  async deleteAccount(
+    context: Context,
+    accountId: number,
+    userId: number
+  ): Promise<void> {
+    await this.dataSource.transaction(async (entityManager) => {
+      const accountsRepo = entityManager.getRepository(Account);
+      const usersRepo = entityManager.getRepository(User);
+      const sortCriteriaRepo = entityManager.getRepository(SortCriteria);
+      // ソート条件を削除
+      await deleteEntity(
+        sortCriteriaRepo,
+        { user_id: userId },
+        this.isCommentOut,
+        context
+      );
+      // プライマリ管理者を削除
+      await deleteEntity(usersRepo, { id: userId }, this.isCommentOut, context);
+      // アカウントを削除
+      await deleteEntity(
+        accountsRepo,
+        { id: accountId },
+        this.isCommentOut,
+        context
+      );
+    });
+  }
+}
diff --git a/data_migration_tools/server/src/repositories/accounts/entity/account.entity.ts b/data_migration_tools/server/src/repositories/accounts/entity/account.entity.ts
new file mode 100644
index 0000000..3c40a03
--- /dev/null
+++ b/data_migration_tools/server/src/repositories/accounts/entity/account.entity.ts
@@ -0,0 +1,70 @@
+import { bigintTransformer } from '../../../common/entity';
+import { User } from '../../../repositories/users/entity/user.entity';
+import {
+  Entity,
+  Column,
+  PrimaryGeneratedColumn,
+  CreateDateColumn,
+  UpdateDateColumn,
+  OneToMany,
+} from 'typeorm';
+
+@Entity({ name: 'accounts' })
+export class Account {
+  @PrimaryGeneratedColumn()
+  id: number;
+
+  @Column({ nullable: true, type: 'bigint', transformer: bigintTransformer })
+  parent_account_id: number | null;
+
+  @Column()
+  tier: number;
+
+  @Column()
+  country: string;
+
+  @Column({ default: false })
+  delegation_permission: boolean;
+
+  @Column({ default: false })
+  locked: boolean;
+
+  @Column()
+  company_name: string;
+
+  @Column({ default: false })
+  verified: boolean;
+
+  @Column({ nullable: true, type: 'bigint', transformer: bigintTransformer })
+  primary_admin_user_id: number | null;
+
+  @Column({ nullable: true, type: 'bigint', transformer: bigintTransformer })
+  secondary_admin_user_id: number | null;
+
+  @Column({ nullable: true, type: 'bigint', transformer: bigintTransformer })
+  active_worktype_id: number | null;
+
+  @Column({ nullable: true, type: 'datetime' })
+  deleted_at: Date | null;
+
+  @Column({ nullable: true, type: 'datetime' })
+  created_by: string | null;
+
+  @CreateDateColumn({
+    default: () => "datetime('now', 'localtime')",
+    type: 'datetime',
+  }) // defaultはSQLite用設定値.本番用は別途migrationで設定
+  created_at: Date;
+
+  @Column({ nullable: true, type: 'datetime' })
+  updated_by: string | null;
+
+  @UpdateDateColumn({
+    default: () => "datetime('now', 'localtime')",
+    type: 'datetime',
+  }) // defaultはSQLite用設定値.本番用は別途migrationで設定
+  updated_at: Date;
+
+  @OneToMany(() => User, (user) => user.id)
+  user: User[] | null;
+}
diff --git a/data_migration_tools/server/src/repositories/accounts/errors/types.ts b/data_migration_tools/server/src/repositories/accounts/errors/types.ts
new file mode 100644
index 0000000..826700c
--- /dev/null
+++ b/data_migration_tools/server/src/repositories/accounts/errors/types.ts
@@ -0,0 +1,28 @@
+// アカウント未発見エラー
+export class AccountNotFoundError extends Error {
+  constructor(message: string) {
+    super(message);
+    this.name = 'AccountNotFoundError';
+  }
+}
+// ディーラーアカウント未存在エラー
+export class DealerAccountNotFoundError extends Error {
+  constructor(message: string) {
+    super(message);
+    this.name = 'DealerAccountNotFoundError';
+  }
+}
+// 管理者ユーザ未存在エラー
+export class AdminUserNotFoundError extends Error {
+  constructor(message: string) {
+    super(message);
+    this.name = 'AdminUserNotFoundError';
+  }
+}
+// アカウントロックエラー
+export class AccountLockedError extends Error {
+  constructor(message: string) {
+    super(message);
+    this.name = 'AccountLockedError';
+  }
+}
diff --git a/data_migration_tools/server/src/repositories/delete/delete.repository.service.ts b/data_migration_tools/server/src/repositories/delete/delete.repository.service.ts
index 52539c0..f436207 100644
--- a/data_migration_tools/server/src/repositories/delete/delete.repository.service.ts
+++ b/data_migration_tools/server/src/repositories/delete/delete.repository.service.ts
@@ -1,11 +1,15 @@
 import { Injectable } from "@nestjs/common";
 import { DataSource } from "typeorm";
 import { logger } from "@azure/identity";
-import { Account } from "./entity/account.entity";
 import { AUTO_INCREMENT_START } from "../../constants";
+import { Term } from "./entity/term.entity";
+import { insertEntities } from "../../common/repository";
+import { Context } from "../../common/log";
 
 @Injectable()
 export class DeleteRepositoryService {
+  // クエリログにコメントを出力するかどうか
+  private readonly isCommentOut = process.env.STAGE !== "local";
   constructor(private dataSource: DataSource) {}
 
   /**
@@ -54,4 +58,35 @@ export class DeleteRepositoryService {
       await queryRunner.release();
     }
   }
+
+  /**
+   * 初期データを挿入する
+   * @returns data
+   */
+  async insertInitData(context: Context): Promise<void> {
+    await this.dataSource.transaction(async (entityManager) => {
+      const termRepo = entityManager.getRepository(Term);
+
+      // ワークフローのデータ作成
+      const newTarmDpa = new Term();
+      newTarmDpa.document_type = "DPA";
+      newTarmDpa.version = "V0.1";
+      const newTarmEula = new Term();
+      newTarmEula.document_type = "EULA";
+      newTarmEula.version = "V0.1";
+      const newTarmPrivacyNotice = new Term();
+      newTarmPrivacyNotice.document_type = "PrivacyNotice";
+      newTarmPrivacyNotice.version = "V0.1";
+
+      const initTerms = [newTarmDpa, newTarmEula, newTarmPrivacyNotice];
+
+      await insertEntities(
+        Term,
+        termRepo,
+        initTerms,
+        this.isCommentOut,
+        context
+      );
+    });
+  }
 }
diff --git a/data_migration_tools/server/src/repositories/licenses/entity/license.entity.ts b/data_migration_tools/server/src/repositories/licenses/entity/license.entity.ts
new file mode 100644
index 0000000..90715ae
--- /dev/null
+++ b/data_migration_tools/server/src/repositories/licenses/entity/license.entity.ts
@@ -0,0 +1,137 @@
+import {
+  Entity,
+  Column,
+  PrimaryGeneratedColumn,
+  CreateDateColumn,
+  UpdateDateColumn,
+} from 'typeorm';
+import { bigintTransformer } from '../../../common/entity';
+
+
+@Entity({ name: 'licenses' })
+export class License {
+  @PrimaryGeneratedColumn()
+  id: number;
+
+  @Column({ nullable: true, type: 'datetime' })
+  expiry_date: Date | null;
+
+  @Column()
+  account_id: number;
+
+  @Column()
+  type: string;
+
+  @Column()
+  status: string;
+
+  @Column({ nullable: true, type: 'bigint', transformer: bigintTransformer })
+  allocated_user_id: number | null;
+
+  @Column({ nullable: true, type: 'bigint', transformer: bigintTransformer })
+  order_id: number | null;
+
+  @Column({ nullable: true, type: 'datetime' })
+  deleted_at: Date | null;
+
+  @Column({ nullable: true, type: 'bigint', transformer: bigintTransformer })
+  delete_order_id: number | null;
+
+  @Column({ nullable: true, type: 'datetime' })
+  created_by: string | null;
+
+  @CreateDateColumn({
+    default: () => "datetime('now', 'localtime')",
+    type: 'datetime',
+  })
+  created_at: Date;
+
+  @Column({ nullable: true, type: 'datetime' })
+  updated_by: string | null;
+
+  @UpdateDateColumn({
+    default: () => "datetime('now', 'localtime')",
+    type: 'datetime',
+  })
+  updated_at: Date;
+}
+
+@Entity({ name: 'license_allocation_history' })
+export class LicenseAllocationHistory {
+  @PrimaryGeneratedColumn()
+  id: number;
+
+  @Column()
+  user_id: number;
+
+  @Column()
+  license_id: number;
+
+  @Column()
+  is_allocated: boolean;
+
+  @Column()
+  account_id: number;
+
+  @Column()
+  executed_at: Date;
+
+  @Column()
+  switch_from_type: string;
+
+  @Column({ nullable: true, type: 'datetime' })
+  deleted_at: Date | null;
+
+  @Column({ nullable: true, type: 'datetime' })
+  created_by: string | null;
+
+  @CreateDateColumn({
+    default: () => "datetime('now', 'localtime')",
+    type: 'datetime',
+  })
+  created_at: Date;
+
+  @Column({ nullable: true, type: 'datetime' })
+  updated_by: string | null;
+
+  @UpdateDateColumn({
+    default: () => "datetime('now', 'localtime')",
+    type: 'datetime',
+  })
+  updated_at: Date;
+
+}
+
+
+@Entity({ name: "card_licenses" })
+export class CardLicense {
+  @PrimaryGeneratedColumn()
+  license_id: number;
+
+  @Column()
+  issue_id: number;
+
+  @Column()
+  card_license_key: string;
+
+  @Column({ nullable: true, type: "datetime" })
+  activated_at: Date | null;
+
+  @Column({ nullable: true, type: "datetime" })
+  created_by: string | null;
+
+  @CreateDateColumn({
+    default: () => "datetime('now', 'localtime')",
+    type: "datetime",
+  })
+  created_at: Date;
+
+  @Column({ nullable: true, type: "datetime" })
+  updated_by: string | null;
+
+  @UpdateDateColumn({
+    default: () => "datetime('now', 'localtime')",
+    type: "datetime",
+  })
+  updated_at: Date;
+}
\ No newline at end of file
diff --git a/data_migration_tools/server/src/repositories/licenses/errors/types.ts b/data_migration_tools/server/src/repositories/licenses/errors/types.ts
new file mode 100644
index 0000000..12b34d1
--- /dev/null
+++ b/data_migration_tools/server/src/repositories/licenses/errors/types.ts
@@ -0,0 +1,108 @@
+// POナンバーがすでに存在するエラー
+export class PoNumberAlreadyExistError extends Error {
+  constructor(message: string) {
+    super(message);
+    this.name = 'PoNumberAlreadyExistError';
+  }
+}
+
+// 取り込むカードライセンスが存在しないエラー
+export class LicenseNotExistError extends Error {
+  constructor(message: string) {
+    super(message);
+    this.name = 'LicenseNotExistError';
+  }
+}
+
+// 取り込むライセンスが既に取り込み済みのエラー
+export class LicenseKeyAlreadyActivatedError extends Error {
+  constructor(message: string) {
+    super(message);
+    this.name = 'LicenseKeyAlreadyActivatedError';
+  }
+}
+
+// 注文不在エラー
+export class OrderNotFoundError extends Error {
+  constructor(message: string) {
+    super(message);
+    this.name = 'OrderNotFoundError';
+  }
+}
+// 注文発行済エラー
+export class AlreadyIssuedError extends Error {
+  constructor(message: string) {
+    super(message);
+    this.name = 'AlreadyIssuedError';
+  }
+}
+// ライセンス不足エラー
+export class LicensesShortageError extends Error {
+  constructor(message: string) {
+    super(message);
+    this.name = 'LicensesShortageError';
+  }
+}
+
+// ライセンス有効期限切れエラー
+export class LicenseExpiredError extends Error {
+  constructor(message: string) {
+    super(message);
+    this.name = 'LicenseExpiredError';
+  }
+}
+// ライセンス割り当て不可エラー
+export class LicenseUnavailableError extends Error {
+  constructor(message: string) {
+    super(message);
+    this.name = 'LicenseUnavailableError';
+  }
+}
+
+// ライセンス割り当て解除済みエラー
+export class LicenseAlreadyDeallocatedError extends Error {
+  constructor(message: string) {
+    super(message);
+    this.name = 'LicenseAlreadyDeallocatedError';
+  }
+}
+
+// 注文キャンセル失敗エラー
+export class CancelOrderFailedError extends Error {
+  constructor(message: string) {
+    super(message);
+    this.name = 'CancelOrderFailedError';
+  }
+}
+
+// ライセンス発行キャンセル不可エラー（ステータスが変えられている場合）
+export class AlreadyLicenseStatusChangedError extends Error {
+  constructor(message: string) {
+    super(message);
+    this.name = 'AlreadyLicenseStatusChangedError';
+  }
+}
+
+// ライセンス発行キャンセル不可エラー（発行から一定期間経過した場合）
+export class CancellationPeriodExpiredError extends Error {
+  constructor(message: string) {
+    super(message);
+    this.name = 'CancellationPeriodExpiredError';
+  }
+}
+
+// ライセンス発行キャンセル不可エラー（発行したライセンスが割り当てされている場合）
+export class AlreadyLicenseAllocatedError extends Error {
+  constructor(message: string) {
+    super(message);
+    this.name = 'AlreadyLicenseAllocatedError';
+  }
+}
+
+// ライセンス未割当エラー
+export class LicenseNotAllocatedError extends Error {
+  constructor(message: string) {
+    super(message);
+    this.name = 'LicenseNotAllocatedError';
+  }
+}
diff --git a/data_migration_tools/server/src/repositories/licenses/licenses.repository.module.ts b/data_migration_tools/server/src/repositories/licenses/licenses.repository.module.ts
new file mode 100644
index 0000000..e3e3d0c
--- /dev/null
+++ b/data_migration_tools/server/src/repositories/licenses/licenses.repository.module.ts
@@ -0,0 +1,17 @@
+import { Module } from "@nestjs/common";
+import { TypeOrmModule } from "@nestjs/typeorm";
+import {
+  CardLicense,
+  License,
+  LicenseAllocationHistory,
+} from "./entity/license.entity";
+import { LicensesRepositoryService } from "./licenses.repository.service";
+
+@Module({
+  imports: [
+    TypeOrmModule.forFeature([License, CardLicense, LicenseAllocationHistory]),
+  ],
+  providers: [LicensesRepositoryService],
+  exports: [LicensesRepositoryService],
+})
+export class LicensesRepositoryModule {}
diff --git a/data_migration_tools/server/src/repositories/licenses/licenses.repository.service.ts b/data_migration_tools/server/src/repositories/licenses/licenses.repository.service.ts
new file mode 100644
index 0000000..52e13b5
--- /dev/null
+++ b/data_migration_tools/server/src/repositories/licenses/licenses.repository.service.ts
@@ -0,0 +1,130 @@
+import { Injectable, Logger } from "@nestjs/common";
+import { DataSource, In } from "typeorm";
+import {
+  License,
+  LicenseAllocationHistory,
+  CardLicense,
+} from "./entity/license.entity";
+import { insertEntities } from "../../common/repository";
+import { Context } from "../../common/log";
+import {
+  LicensesInputFile,
+  CardLicensesInputFile,
+} from "../../common/types/types";
+
+@Injectable()
+export class LicensesRepositoryService {
+  //クエリログにコメントを出力するかどうか
+  private readonly isCommentOut = process.env.STAGE !== "local";
+  constructor(private dataSource: DataSource) {}
+  private readonly logger = new Logger(LicensesRepositoryService.name);
+
+  /**
+   * ライセンスを登録する
+   * @context Context
+   * @param licensesInputFiles
+   */
+  async insertLicenses(
+    context: Context,
+    licensesInputFiles: LicensesInputFile[]
+  ): Promise<{}> {
+    const nowDate = new Date();
+    return await this.dataSource.transaction(async (entityManager) => {
+      const licenseRepo = entityManager.getRepository(License);
+
+      let newLicenses: License[] = [];
+      licensesInputFiles.forEach((licensesInputFile) => {
+        const license = new License();
+        license.account_id = licensesInputFile.account_id;
+        license.status = licensesInputFile.status;
+        license.type = licensesInputFile.type;
+        license.expiry_date = (licensesInputFile.expiry_date) ? new Date(licensesInputFile.expiry_date) : null;
+        if (licensesInputFile.allocated_user_id) {
+          license.allocated_user_id = licensesInputFile.allocated_user_id;
+        }
+        newLicenses.push(license);
+      });
+
+      // ライセンステーブルを登録
+      const insertedlicenses = await insertEntities(
+        License,
+        licenseRepo,
+        newLicenses,
+        this.isCommentOut,
+        context
+      );
+
+      const licenseAllocationHistoryRepo = entityManager.getRepository(
+        LicenseAllocationHistory
+      );
+      // ユーザに割り当てた場合はライセンス割り当て履歴にも登録
+      let newLicenseAllocationHistories: LicenseAllocationHistory[] = [];
+      insertedlicenses.forEach((insertedlicense) => {
+        if (insertedlicense.allocated_user_id) {
+          const licenseAllocationHistory = new LicenseAllocationHistory();
+          licenseAllocationHistory.user_id = insertedlicense.allocated_user_id;
+          licenseAllocationHistory.license_id = insertedlicense.id;
+          licenseAllocationHistory.is_allocated = true;
+          licenseAllocationHistory.account_id = insertedlicense.account_id;
+          licenseAllocationHistory.switch_from_type = "NONE";
+          licenseAllocationHistory.executed_at = insertedlicense.created_at;
+
+          newLicenseAllocationHistories.push(licenseAllocationHistory);
+        }
+      });
+
+      // ライセンス割り当てテーブルを登録
+      await insertEntities(
+        LicenseAllocationHistory,
+        licenseAllocationHistoryRepo,
+        newLicenseAllocationHistories,
+        this.isCommentOut,
+        context
+      );
+
+      return {};
+    });
+  }
+
+  /**
+   * カードライセンスを登録する
+   * @context Context
+   * @param cardLicensesInputFiles
+   */
+  async insertCardLicenses(
+    context: Context,
+    cardLicensesInputFiles: CardLicensesInputFile[]
+  ): Promise<{}> {
+    return await this.dataSource.transaction(async (entityManager) => {
+      const cardLicenseRepo = entityManager.getRepository(CardLicense);
+
+
+      let newCardLicenses: CardLicense[] = [];
+      cardLicensesInputFiles.forEach((cardLicensesInputFile) => {
+        const cardLicense = new CardLicense();
+        cardLicense.license_id = cardLicensesInputFile.license_id;
+        cardLicense.issue_id = cardLicensesInputFile.issue_id;
+        cardLicense.card_license_key = cardLicensesInputFile.card_license_key;
+        cardLicense.activated_at = (cardLicensesInputFile.activated_at) ? new Date(cardLicensesInputFile.activated_at) : null;
+        cardLicense.created_at = (cardLicensesInputFile.created_at) ? new Date(cardLicensesInputFile.created_at) : null;
+        cardLicense.created_by = cardLicensesInputFile.created_by;
+        cardLicense.updated_at = (cardLicensesInputFile.updated_at) ? new Date(cardLicensesInputFile.updated_at) : null;
+        cardLicense.updated_by = cardLicensesInputFile.updated_by;
+
+        newCardLicenses.push(cardLicense);
+      });
+
+      const query = cardLicenseRepo
+        .createQueryBuilder()
+        .insert()
+        .into(CardLicense);
+      if (this.isCommentOut) {
+        query.comment(`${context.getTrackingId()}_${new Date().toUTCString()}`);
+      }
+      query.values(newCardLicenses).execute();
+
+      return {};
+    });
+  }
+
+}
diff --git a/data_migration_tools/server/src/repositories/sort_criteria/entity/sort_criteria.entity.ts b/data_migration_tools/server/src/repositories/sort_criteria/entity/sort_criteria.entity.ts
new file mode 100644
index 0000000..260c9a9
--- /dev/null
+++ b/data_migration_tools/server/src/repositories/sort_criteria/entity/sort_criteria.entity.ts
@@ -0,0 +1,16 @@
+import { Entity, Column, PrimaryGeneratedColumn } from 'typeorm';
+
+@Entity({ name: 'sort_criteria' })
+export class SortCriteria {
+  @PrimaryGeneratedColumn()
+  id: number;
+
+  @Column()
+  user_id: number;
+
+  @Column()
+  parameter: string;
+
+  @Column()
+  direction: string;
+}
diff --git a/data_migration_tools/server/src/repositories/sort_criteria/sort_criteria.repository.module.ts b/data_migration_tools/server/src/repositories/sort_criteria/sort_criteria.repository.module.ts
new file mode 100644
index 0000000..8a46b37
--- /dev/null
+++ b/data_migration_tools/server/src/repositories/sort_criteria/sort_criteria.repository.module.ts
@@ -0,0 +1,8 @@
+import { Module } from '@nestjs/common';
+import { TypeOrmModule } from '@nestjs/typeorm';
+import { SortCriteria } from './entity/sort_criteria.entity';
+
+@Module({
+  imports: [TypeOrmModule.forFeature([SortCriteria])],
+})
+export class SortCriteriaRepositoryModule {}
diff --git a/data_migration_tools/server/src/repositories/users/entity/user.entity.ts b/data_migration_tools/server/src/repositories/users/entity/user.entity.ts
new file mode 100644
index 0000000..9ae5eb6
--- /dev/null
+++ b/data_migration_tools/server/src/repositories/users/entity/user.entity.ts
@@ -0,0 +1,97 @@
+import { Account } from '../../../repositories/accounts/entity/account.entity';
+import {
+  Entity,
+  Column,
+  PrimaryGeneratedColumn,
+  CreateDateColumn,
+  UpdateDateColumn,
+  ManyToOne,
+  JoinColumn,
+} from 'typeorm';
+
+@Entity({ name: 'users' })
+export class User {
+  @PrimaryGeneratedColumn()
+  id: number;
+
+  @Column()
+  external_id: string;
+
+  @Column()
+  account_id: number;
+
+  @Column()
+  role: string;
+
+  @Column({ nullable: true, type: 'varchar' })
+  author_id: string | null;
+
+  @Column({ nullable: true, type: 'varchar' })
+  accepted_eula_version: string | null;
+
+  @Column({ nullable: true, type: 'varchar' })
+  accepted_privacy_notice_version: string | null;
+
+  @Column({ nullable: true, type: 'varchar' })
+  accepted_dpa_version: string | null;
+
+  @Column({ default: false })
+  email_verified: boolean;
+
+  @Column({ default: true })
+  auto_renew: boolean;
+
+  @Column({ default: true })
+  notification: boolean;
+
+  @Column({ default: false })
+  encryption: boolean;
+
+  @Column({ nullable: true, type: 'varchar' })
+  encryption_password: string | null;
+
+  @Column({ default: false })
+  prompt: boolean;
+
+  @Column({ nullable: true, type: 'datetime' })
+  deleted_at: Date | null;
+
+  @Column({ nullable: true, type: 'datetime' })
+  created_by: string | null;
+
+  @CreateDateColumn({
+    default: () => "datetime('now', 'localtime')",
+    type: 'datetime',
+  }) // defaultはSQLite用設定値.本番用は別途migrationで設定
+  created_at: Date;
+
+  @Column({ nullable: true, type: 'datetime' })
+  updated_by: string | null;
+
+  @UpdateDateColumn({
+    default: () => "datetime('now', 'localtime')",
+    type: 'datetime',
+  }) // defaultはSQLite用設定値.本番用は別途migrationで設定
+  updated_at: Date;
+
+  @ManyToOne(() => Account, (account) => account.user, {
+    createForeignKeyConstraints: false,
+  }) // createForeignKeyConstraintsはSQLite用設定値.本番用は別途migrationで設定
+  @JoinColumn({ name: 'account_id' })
+  account: Account | null;
+
+}
+
+
+export type newUser = Omit<
+  User,
+  | 'deleted_at'
+  | 'created_at'
+  | 'updated_at'
+  | 'updated_by'
+  | 'created_by'
+  | 'account'
+  | 'license'
+  | 'userGroupMembers'
+  | 'email_verified'
+>;
diff --git a/data_migration_tools/server/src/repositories/users/errors/types.ts b/data_migration_tools/server/src/repositories/users/errors/types.ts
new file mode 100644
index 0000000..6f90ede
--- /dev/null
+++ b/data_migration_tools/server/src/repositories/users/errors/types.ts
@@ -0,0 +1,56 @@
+// Email検証済みエラー
+export class EmailAlreadyVerifiedError extends Error {
+  constructor(message: string) {
+    super(message);
+    this.name = 'EmailAlreadyVerifiedError';
+  }
+}
+// ユーザー未発見エラー
+export class UserNotFoundError extends Error {
+  constructor(message: string) {
+    super(message);
+    this.name = 'UserNotFoundError';
+  }
+}
+// AuthorID重複エラー
+export class AuthorIdAlreadyExistsError extends Error {
+  constructor(message: string) {
+    super(message);
+    this.name = 'AuthorIdAlreadyExistsError';
+  }
+}
+// 不正なRole変更エラー
+export class InvalidRoleChangeError extends Error {
+  constructor(message: string) {
+    super(message);
+    this.name = 'InvalidRoleChangeError';
+  }
+}
+// 暗号化パスワード不足エラー
+export class EncryptionPasswordNeedError extends Error {
+  constructor(message: string) {
+    super(message);
+    this.name = 'EncryptionPasswordNeedError';
+  }
+}
+// 利用規約バージョン情報不在エラー
+export class TermInfoNotFoundError extends Error {
+  constructor(message: string) {
+    super(message);
+    this.name = 'TermInfoNotFoundError';
+  }
+}
+// 利用規約バージョンパラメータ不在エラー
+export class UpdateTermsVersionNotSetError extends Error {
+  constructor(message: string) {
+    super(message);
+    this.name = 'UpdateTermsVersionNotSetError';
+  }
+}
+// 代行操作不許可エラー
+export class DelegationNotAllowedError extends Error {
+  constructor(message: string) {
+    super(message);
+    this.name = 'DelegationNotAllowedError';
+  }
+}
diff --git a/data_migration_tools/server/src/repositories/users/users.repository.module.ts b/data_migration_tools/server/src/repositories/users/users.repository.module.ts
new file mode 100644
index 0000000..79be43a
--- /dev/null
+++ b/data_migration_tools/server/src/repositories/users/users.repository.module.ts
@@ -0,0 +1,11 @@
+import { Module } from '@nestjs/common';
+import { TypeOrmModule } from '@nestjs/typeorm';
+import { User } from './entity/user.entity';
+import { UsersRepositoryService } from './users.repository.service';
+
+@Module({
+  imports: [TypeOrmModule.forFeature([User])],
+  providers: [UsersRepositoryService],
+  exports: [UsersRepositoryService],
+})
+export class UsersRepositoryModule {}
diff --git a/data_migration_tools/server/src/repositories/users/users.repository.service.ts b/data_migration_tools/server/src/repositories/users/users.repository.service.ts
new file mode 100644
index 0000000..ebb4dc3
--- /dev/null
+++ b/data_migration_tools/server/src/repositories/users/users.repository.service.ts
@@ -0,0 +1,141 @@
+import { Injectable } from '@nestjs/common';
+import { User, newUser } from './entity/user.entity';
+import {
+  DataSource,
+} from 'typeorm';
+import { SortCriteria } from '../sort_criteria/entity/sort_criteria.entity';
+import {
+  getDirection,
+  getTaskListSortableAttribute,
+} from '../../common/types/sort/util';
+import { Context } from '../../common/log';
+import {
+  insertEntity,
+  deleteEntity,
+} from '../../common/repository';
+
+@Injectable()
+export class UsersRepositoryService {
+  // クエリログにコメントを出力するかどうか
+  private readonly isCommentOut = process.env.STAGE !== "local";
+
+  constructor(private dataSource: DataSource) {}
+
+  /**
+   * 一般ユーザーを作成する
+   * @param user
+   * @returns User
+   */
+  async createNormalUser(context: Context, user: newUser): Promise<User> {
+    const {
+      id,
+      account_id: accountId,
+      external_id: externalUserId,
+      role,
+      auto_renew,
+      notification,
+      author_id,
+      accepted_eula_version,
+      accepted_dpa_version,
+      encryption,
+      encryption_password: encryptionPassword,
+      prompt,
+    } = user;
+    const userEntity = new User();
+
+    userEntity.id = id;
+    userEntity.role = role;
+    userEntity.account_id = accountId;
+    userEntity.external_id = externalUserId;
+    userEntity.auto_renew = auto_renew;
+    userEntity.notification = notification;
+    userEntity.author_id = author_id;
+    userEntity.accepted_eula_version = accepted_eula_version;
+    userEntity.accepted_dpa_version = accepted_dpa_version;
+    userEntity.encryption = encryption;
+    userEntity.encryption_password = encryptionPassword;
+    userEntity.prompt = prompt;
+    userEntity.email_verified = true;
+
+    const createdEntity = await this.dataSource.transaction(
+      async (entityManager) => {
+        const repo = entityManager.getRepository(User);
+        const newUser = repo.create(userEntity);
+        const persisted = await insertEntity(
+          User,
+          repo,
+          newUser,
+          this.isCommentOut,
+          context
+        );
+
+        // ユーザーのタスクソート条件を作成
+        const sortCriteria = new SortCriteria();
+        {
+          sortCriteria.parameter = getTaskListSortableAttribute("JOB_NUMBER");
+          sortCriteria.direction = getDirection("ASC");
+          sortCriteria.user_id = persisted.id;
+        }
+        const sortCriteriaRepo = entityManager.getRepository(SortCriteria);
+        const newSortCriteria = sortCriteriaRepo.create(sortCriteria);
+        await insertEntity(
+          SortCriteria,
+          sortCriteriaRepo,
+          newSortCriteria,
+          this.isCommentOut,
+          context
+        );
+
+        return persisted;
+      }
+    );
+    return createdEntity;
+  }
+
+  /**
+   * AuthorIdが既に存在するか確認する
+   * @param user
+   * @returns 存在する：true 存在しない：false
+   */
+  async existsAuthorId(
+    context: Context,
+    accountId: number,
+    authorId: string
+  ): Promise<boolean> {
+    const user = await this.dataSource.getRepository(User).findOne({
+      where: [
+        {
+          account_id: accountId,
+          author_id: authorId,
+        },
+      ],
+      comment: `${context.getTrackingId()}_${new Date().toUTCString()}`,
+    });
+
+    if (user) {
+      return true;
+    }
+    return false;
+  }
+
+  /**
+   * UserID指定のユーザーとソート条件を同時に削除する
+   * @param userId
+   * @returns delete
+   */
+  async deleteNormalUser(context: Context, userId: number): Promise<void> {
+    await this.dataSource.transaction(async (entityManager) => {
+      const usersRepo = entityManager.getRepository(User);
+      const sortCriteriaRepo = entityManager.getRepository(SortCriteria);
+      // ソート条件を削除
+      await deleteEntity(
+        sortCriteriaRepo,
+        { user_id: userId },
+        this.isCommentOut,
+        context
+      );
+      // プライマリ管理者を削除
+      await deleteEntity(usersRepo, { id: userId }, this.isCommentOut, context);
+    });
+  }
+}
diff --git a/data_migration_tools/server/src/repositories/worktypes/entity/option_item.entity.ts b/data_migration_tools/server/src/repositories/worktypes/entity/option_item.entity.ts
new file mode 100644
index 0000000..f9e7ac4
--- /dev/null
+++ b/data_migration_tools/server/src/repositories/worktypes/entity/option_item.entity.ts
@@ -0,0 +1,42 @@
+import {
+  Entity,
+  Column,
+  PrimaryGeneratedColumn,
+  UpdateDateColumn,
+  CreateDateColumn,
+  ManyToOne,
+  JoinColumn,
+} from 'typeorm';
+import { Worktype } from './worktype.entity';
+
+@Entity({ name: 'option_items' })
+export class OptionItem {
+  @PrimaryGeneratedColumn()
+  id: number;
+  @Column()
+  worktype_id: number;
+  @Column()
+  item_label: string;
+  @Column()
+  default_value_type: string;
+  @Column()
+  initial_value: string;
+  @Column({ nullable: true, type: 'datetime' })
+  created_by: string | null;
+  @CreateDateColumn({
+    default: () => "datetime('now', 'localtime')",
+    type: 'datetime',
+  }) // defaultはSQLite用設定値.本番用は別途migrationで設定
+  created_at: Date | null;
+  @Column({ nullable: true, type: 'datetime' })
+  updated_by: string | null;
+  @UpdateDateColumn({
+    default: () => "datetime('now', 'localtime')",
+    type: 'datetime',
+  }) // defaultはSQLite用設定値.本番用は別途migrationで設定
+  updated_at: Date | null;
+
+  @ManyToOne(() => Worktype, (worktype) => worktype.id)
+  @JoinColumn({ name: 'worktype_id' })
+  worktype: Worktype;
+}
diff --git a/data_migration_tools/server/src/repositories/worktypes/entity/worktype.entity.ts b/data_migration_tools/server/src/repositories/worktypes/entity/worktype.entity.ts
new file mode 100644
index 0000000..6419cbd
--- /dev/null
+++ b/data_migration_tools/server/src/repositories/worktypes/entity/worktype.entity.ts
@@ -0,0 +1,44 @@
+import {
+  Entity,
+  Column,
+  PrimaryGeneratedColumn,
+  CreateDateColumn,
+  UpdateDateColumn,
+} from 'typeorm';
+
+@Entity({ name: 'worktypes' })
+export class Worktype {
+  @PrimaryGeneratedColumn()
+  id: number;
+
+  @Column()
+  account_id: number;
+
+  @Column()
+  custom_worktype_id: string;
+
+  @Column({ nullable: true, type: 'varchar' })
+  description: string | null;
+
+  @Column({ nullable: true, type: 'datetime' })
+  deleted_at: Date | null;
+
+  @Column({ nullable: true, type: 'datetime' })
+  created_by: string | null;
+
+  @CreateDateColumn({
+    default: () => "datetime('now', 'localtime')",
+    type: 'datetime',
+  }) // defaultはSQLite用設定値.本番用は別途migrationで設定
+  created_at: Date;
+
+  @Column({ nullable: true, type: 'datetime' })
+  updated_by: string | null;
+
+  @UpdateDateColumn({
+    default: () => "datetime('now', 'localtime')",
+    type: 'datetime',
+  }) // defaultはSQLite用設定値.本番用は別途migrationで設定
+  updated_at: Date;
+
+}
diff --git a/data_migration_tools/server/src/repositories/worktypes/errors/types.ts b/data_migration_tools/server/src/repositories/worktypes/errors/types.ts
new file mode 100644
index 0000000..fb5db2d
--- /dev/null
+++ b/data_migration_tools/server/src/repositories/worktypes/errors/types.ts
@@ -0,0 +1,28 @@
+// WorktypeID重複エラー
+export class WorktypeIdAlreadyExistsError extends Error {
+  constructor(message: string) {
+    super(message);
+    this.name = 'WorktypeIdAlreadyExistsError';
+  }
+}
+// WorktypeID登録上限エラー
+export class WorktypeIdMaxCountError extends Error {
+  constructor(message: string) {
+    super(message);
+    this.name = 'WorktypeIdMaxCountError';
+  }
+}
+// WorktypeID不在エラー
+export class WorktypeIdNotFoundError extends Error {
+  constructor(message: string) {
+    super(message);
+    this.name = 'WorktypeIdNotFoundError';
+  }
+}
+// WorktypeID使用中エラー
+export class WorktypeIdInUseError extends Error {
+  constructor(message: string) {
+    super(message);
+    this.name = 'WorktypeIdInUseError';
+  }
+}
diff --git a/data_migration_tools/server/src/repositories/worktypes/worktypes.repository.module.ts b/data_migration_tools/server/src/repositories/worktypes/worktypes.repository.module.ts
new file mode 100644
index 0000000..1ae34d1
--- /dev/null
+++ b/data_migration_tools/server/src/repositories/worktypes/worktypes.repository.module.ts
@@ -0,0 +1,12 @@
+import { Module } from '@nestjs/common';
+import { TypeOrmModule } from '@nestjs/typeorm';
+import { Worktype } from './entity/worktype.entity';
+import { WorktypesRepositoryService } from './worktypes.repository.service';
+import { OptionItem } from "./entity/option_item.entity";
+
+@Module({
+  imports: [TypeOrmModule.forFeature([Worktype, OptionItem])],
+  providers: [WorktypesRepositoryService],
+  exports: [WorktypesRepositoryService],
+})
+export class WorktypesRepositoryModule {}
diff --git a/data_migration_tools/server/src/repositories/worktypes/worktypes.repository.service.ts b/data_migration_tools/server/src/repositories/worktypes/worktypes.repository.service.ts
new file mode 100644
index 0000000..9f7f2ff
--- /dev/null
+++ b/data_migration_tools/server/src/repositories/worktypes/worktypes.repository.service.ts
@@ -0,0 +1,104 @@
+import { Injectable } from "@nestjs/common";
+import { DataSource, Not } from "typeorm";
+import { Worktype } from "./entity/worktype.entity";
+import {
+  OPTION_ITEM_NUM,
+  OPTION_ITEM_VALUE_TYPE,
+  WORKTYPE_MAX_COUNT,
+} from "../../constants";
+import {
+  WorktypeIdAlreadyExistsError,
+  WorktypeIdMaxCountError,
+} from "./errors/types";
+import { OptionItem } from "./entity/option_item.entity";
+import { insertEntities, insertEntity } from "../../common/repository";
+import { Context } from "../../common/log";
+import { WorktypesInputFile } from "../../common/types/types";
+
+@Injectable()
+export class WorktypesRepositoryService {
+  // クエリログにコメントを出力するかどうか
+  private readonly isCommentOut = process.env.STAGE !== "local";
+
+  constructor(private dataSource: DataSource) {}
+
+  /**
+   * ワークタイプを作成する
+   * @param accountId
+   * @param worktypeId
+   * @param [description]
+   */
+  async createWorktype(
+    context: Context,
+    worktypesInputFiles: WorktypesInputFile[]
+  ): Promise<void> {
+    await this.dataSource.transaction(async (entityManager) => {
+      const worktypeRepo = entityManager.getRepository(Worktype);
+      const optionItemRepo = entityManager.getRepository(OptionItem);
+
+      for (const worktypesInputFile of worktypesInputFiles) {
+        const accountId = worktypesInputFile.account_id;
+        const worktypeId = worktypesInputFile.custom_worktype_id;
+        const description = null;
+
+        const duplicatedWorktype = await worktypeRepo.findOne({
+          where: { account_id: accountId, custom_worktype_id: worktypeId },
+          comment: `${context.getTrackingId()}_${new Date().toUTCString()}`,
+          lock: { mode: "pessimistic_write" },
+        });
+
+        // ワークタイプIDが重複している場合はエラー
+        if (duplicatedWorktype) {
+          throw new WorktypeIdAlreadyExistsError(
+            `WorktypeID is already exists. WorktypeID: ${worktypeId}`
+          );
+        }
+
+        const worktypeCount = await worktypeRepo.count({
+          where: { account_id: accountId },
+          comment: `${context.getTrackingId()}_${new Date().toUTCString()}`,
+          lock: { mode: "pessimistic_write" },
+        });
+
+        // ワークタイプの登録数が上限に達している場合はエラー
+        if (worktypeCount >= WORKTYPE_MAX_COUNT) {
+          throw new WorktypeIdMaxCountError(
+            `Number of worktype is exceeded the limit. MAX_COUNT: ${WORKTYPE_MAX_COUNT}, currentCount: ${worktypeCount}`
+          );
+        }
+
+        // ワークタイプを作成
+        const worktype = await insertEntity(
+          Worktype,
+          worktypeRepo,
+          {
+            account_id: accountId,
+            custom_worktype_id: worktypeId,
+            description: description ?? null,
+          },
+          this.isCommentOut,
+          context
+        );
+
+        // ワークタイプに紐づくオプションアイテムを10件作成
+        const newOptionItems = Array.from({ length: OPTION_ITEM_NUM }, () => {
+          const optionItem = new OptionItem();
+          optionItem.worktype_id = worktype.id;
+          optionItem.item_label = "";
+          optionItem.default_value_type = OPTION_ITEM_VALUE_TYPE.DEFAULT;
+          optionItem.initial_value = "";
+
+          return optionItem;
+        });
+
+        await insertEntities(
+          OptionItem,
+          optionItemRepo,
+          newOptionItems,
+          this.isCommentOut,
+          context
+        );
+      }
+    });
+  }
+}
diff --git a/dictation_server/src/common/validators/authorId.validator.ts b/dictation_server/src/common/validators/authorId.validator.ts
index 02ad278..23afafb 100644
--- a/dictation_server/src/common/validators/authorId.validator.ts
+++ b/dictation_server/src/common/validators/authorId.validator.ts
@@ -5,11 +5,26 @@ import {
   ValidationOptions,
   registerDecorator,
 } from 'class-validator';
+import {
+  PostUpdateUserRequest,
+  SignupRequest,
+} from '../../features/users/types/types';
+import { USER_ROLES } from '../../constants';
 
 // 大文字英数字とアンダースコアのみを許可するバリデータ
 @ValidatorConstraint({ name: 'IsAuthorId', async: false })
 export class IsAuthorId implements ValidatorConstraintInterface {
   validate(value: any, args: ValidationArguments) {
+     const request = args.object as SignupRequest | PostUpdateUserRequest;
+    // requestの存在チェック
+    if (!request) {
+      return false;
+    }
+    const { role } = request;
+    // roleがauthor以外の場合はスキップする
+    if (role !== USER_ROLES.AUTHOR) {
+      return true;
+    }
     return /^[A-Z0-9_]*$/.test(value);
   }
   defaultMessage(args: ValidationArguments) {