diff --git a/dictation_server/src/features/accounts/accounts.service.ts b/dictation_server/src/features/accounts/accounts.service.ts
index ba76c63..bad087b 100644
--- a/dictation_server/src/features/accounts/accounts.service.ts
+++ b/dictation_server/src/features/accounts/accounts.service.ts
@@ -299,7 +299,8 @@ export class AccountsService {
         // メールを送信
         await this.sendgridService.sendMail(
           context,
-          email,
+          [email],
+          [],
           this.mailFrom,
           subject,
           text,
@@ -865,7 +866,8 @@ export class AccountsService {
           );
         await this.sendgridService.sendMail(
           context,
-          email,
+          [email],
+          [],
           this.mailFrom,
           subject,
           text,
diff --git a/dictation_server/src/features/users/users.service.ts b/dictation_server/src/features/users/users.service.ts
index 9221ead..cb7606b 100644
--- a/dictation_server/src/features/users/users.service.ts
+++ b/dictation_server/src/features/users/users.service.ts
@@ -298,7 +298,8 @@ export class UsersService {
       //SendGridAPIを呼び出してメールを送信する
       await this.sendgridService.sendMail(
         context,
-        email,
+        [email],
+        [],
         this.mailFrom,
         subject,
         text,
@@ -506,7 +507,8 @@ export class UsersService {
       // メールを送信
       await this.sendgridService.sendMail(
         context,
-        email,
+        [email],
+        [],
         this.mailFrom,
         subject,
         text,
@@ -574,7 +576,7 @@ export class UsersService {
         if (adb2cUser == null) {
           throw new Error('mail not found.'); // TODO: リファクタ時に挙動を変更しないようエラー文面をmail not foundのまま据え置き。影響がない事が確認できたらエラー文面を変更する。
         }
-        
+
         // メールアドレスを取得する
         const { emailAddress: mail } = getUserNameAndMailAddress(adb2cUser);
 
diff --git a/dictation_server/src/gateways/sendgrid/sendgrid.service.ts b/dictation_server/src/gateways/sendgrid/sendgrid.service.ts
index dbb7776..30bb16a 100644
--- a/dictation_server/src/gateways/sendgrid/sendgrid.service.ts
+++ b/dictation_server/src/gateways/sendgrid/sendgrid.service.ts
@@ -6,17 +6,27 @@ import { getPrivateKey } from '../../common/jwt/jwt';
 import { Context } from '../../common/log';
 import { readFileSync } from 'node:fs';
 import path from 'node:path';
+import {
+  CUSTOMER_NAME,
+  DEALER_NAME,
+  LICENSE_QUANTITY,
+  PO_NUMBER,
+} from '../../templates/constants';
 
 @Injectable()
 export class SendGridService {
   private readonly logger = new Logger(SendGridService.name);
   private readonly emailConfirmLifetime: number;
   private readonly appDomain: string;
+  private readonly mailFrom: string;
   private readonly templateEmailVerifyHtml: string;
   private readonly templateEmailVerifyText: string;
+  private readonly templateU106Html: string;
+  private readonly templateU106Text: string;
 
   constructor(private readonly configService: ConfigService) {
     this.appDomain = this.configService.getOrThrow<string>('APP_DOMAIN');
+    this.mailFrom = this.configService.getOrThrow<string>('MAIL_FROM');
     this.emailConfirmLifetime = this.configService.getOrThrow<number>(
       'EMAIL_CONFIRM_LIFETIME',
     );
@@ -33,6 +43,15 @@ export class SendGridService {
         path.resolve(__dirname, `../../templates/template_email_verify.txt`),
         'utf-8',
       );
+
+      this.templateU106Html = readFileSync(
+        path.resolve(__dirname, `../../templates/template_U_106.html`),
+        'utf-8',
+      );
+      this.templateU106Text = readFileSync(
+        path.resolve(__dirname, `../../templates/template_U_106.txt`),
+        'utf-8',
+      );
     }
   }
 
@@ -161,7 +180,38 @@ export class SendGridService {
       `[IN] [${context.getTrackingId()}] ${this.sendMailWithU106.name}`,
     );
     try {
-      // NOT IMPLEMENT
+      const subject = 'Cancelled License Order Notification [U-106]';
+
+      // メールの本文を作成する
+      const html = this.templateU106Html
+        .split(CUSTOMER_NAME)
+        .join(customerAccountName)
+        .split(DEALER_NAME)
+        .join(dealerAccountName)
+        .split(PO_NUMBER)
+        .join(poNumber)
+        .split(LICENSE_QUANTITY)
+        .join(`${lisenceCount}`);
+      const text = this.templateU106Text
+        .split(CUSTOMER_NAME)
+        .join(customerAccountName)
+        .split(DEALER_NAME)
+        .join(dealerAccountName)
+        .split(PO_NUMBER)
+        .join(poNumber)
+        .split(LICENSE_QUANTITY)
+        .join(`${lisenceCount}`);
+
+      // メールを送信する
+      this.sendMail(
+        context,
+        customerMails,
+        dealerEmails,
+        this.mailFrom,
+        subject,
+        text,
+        html,
+      );
     } finally {
       this.logger.log(
         `[OUT] [${context.getTrackingId()}] ${this.sendMailWithU106.name}`,
@@ -181,7 +231,8 @@ export class SendGridService {
    */
   async sendMail(
     context: Context,
-    to: string,
+    to: string[],
+    cc: string[],
     from: string,
     subject: string,
     text: string,
@@ -194,9 +245,8 @@ export class SendGridService {
           from: {
             email: from,
           },
-          to: {
-            email: to,
-          },
+          to: to.map((v) => ({ email: v })),
+          cc: cc.map((v) => ({ email: v })),
           subject: subject,
           text: text,
           html: html,
diff --git a/dictation_server/src/templates/constants.ts b/dictation_server/src/templates/constants.ts
new file mode 100644
index 0000000..920b4f1
--- /dev/null
+++ b/dictation_server/src/templates/constants.ts
@@ -0,0 +1,4 @@
+export const CUSTOMER_NAME = '$CUSTOMER_NAME$';
+export const DEALER_NAME = '$DEALER_NAME$';
+export const LICENSE_QUANTITY = '$LICENSE_QUANTITY$';
+export const PO_NUMBER = '$PO_NUMBER$';
diff --git a/dictation_server/src/templates/template_U_106.html b/dictation_server/src/templates/template_U_106.html
new file mode 100644
index 0000000..3854b11
--- /dev/null
+++ b/dictation_server/src/templates/template_U_106.html
@@ -0,0 +1,63 @@
+<html>
+  <head>
+    <title>Cancelled License Order Notification [U-106]</title>
+  </head>
+  <body>
+    <div>
+      <h3>&lt;English&gt;</h3>
+      <p>Dear $CUSTOMER_NAME$,</p>
+      <p>
+        We have received the cancellation of your recent license order.<br />
+        - Number of canceled licenses: $LICENSE_QUANTITY$<br />
+        - PO Number: $PO_NUMBER$
+      </p>
+      <p>
+        If you need support regarding ODMS Cloud, please contact $DEALER_NAME$.
+      </p>
+      <p>
+        If you have received this e-mail in error, please delete this e-mail
+        from your system.<br />
+        This is an automatically generated e-mail and this mailbox is not
+        monitored. Please do not reply.
+      </p>
+    </div>
+    <div>
+      <h3>&lt;Deutsch&gt;</h3>
+      <p>Sehr geehrte(r) $CUSTOMER_NAME$,</p>
+      <p>
+        Wir haben die Stornierung Ihrer letzten Lizenzbestellung erhalten.<br />
+        - Anzahl der gekündigten Lizenzen: $LICENSE_QUANTITY$<br />
+        - Bestellnummer: $PO_NUMBER$
+      </p>
+      <p>
+        Wenn Sie Unterstützung bezüglich ODMS Cloud benötigen, wenden Sie sich
+        bitte an $DEALER_NAME$.
+      </p>
+      <p>
+        Wenn Sie diese E-Mail fälschlicherweise erhalten haben, löschen Sie
+        diese E-Mail bitte aus Ihrem System.<br />
+        Dies ist eine automatisch generierte E-Mail und dieses Postfach wird
+        nicht überwacht. Bitte nicht antworten.
+      </p>
+    </div>
+    <div>
+      <h3>&lt;Français&gt;</h3>
+      <p>Chère/Cher $CUSTOMER_NAME$,</p>
+      <p>
+        Nous avons reçu l'annulation de votre récente commande de licence.<br />
+        - Nombre de licences annulées: $LICENSE_QUANTITY$<br />
+        - Numéro de bon de commande: $PO_NUMBER$
+      </p>
+      <p>
+        Si vous avez besoin d'assistance concernant ODMS Cloud, veuillez
+        contacter $DEALER_NAME$.
+      </p>
+      <p>
+        Si vous avez reçu cet e-mail par erreur, veuillez supprimer cet e-mail
+        de votre système.<br />
+        Il s'agit d'un e-mail généré automatiquement et cette boîte aux lettres
+        n'est pas surveillée. Merci de ne pas répondre.
+      </p>
+    </div>
+  </body>
+</html>
diff --git a/dictation_server/src/templates/template_U_106.txt b/dictation_server/src/templates/template_U_106.txt
new file mode 100644
index 0000000..accfe09
--- /dev/null
+++ b/dictation_server/src/templates/template_U_106.txt
@@ -0,0 +1,38 @@
+<English>
+
+Dear $CUSTOMER_NAME$,
+
+We have received the cancellation of your recent license order.
+ - Number of canceled licenses: $LICENSE_QUANTITY$
+ - PO Number: $PO_NUMBER$
+
+If you need support regarding ODMS Cloud, please contact $DEALER_NAME$.
+
+If you have received this e-mail in error, please delete this e-mail from your system.
+This is an automatically generated e-mail and this mailbox is not monitored. Please do not reply.
+
+<Deutsch>
+
+Sehr geehrte(r) $CUSTOMER_NAME$,
+
+Wir haben die Stornierung Ihrer letzten Lizenzbestellung erhalten.
+ - Anzahl der gekündigten Lizenzen: $LICENSE_QUANTITY$
+ - Bestellnummer: $PO_NUMBER$
+
+Wenn Sie Unterstützung bezüglich ODMS Cloud benötigen, wenden Sie sich bitte an $DEALER_NAME$.
+
+Wenn Sie diese E-Mail fälschlicherweise erhalten haben, löschen Sie diese E-Mail bitte aus Ihrem System.
+Dies ist eine automatisch generierte E-Mail und dieses Postfach wird nicht überwacht. Bitte nicht antworten.
+
+<Français>
+
+Chère/Cher $CUSTOMER_NAME$,
+
+Nous avons reçu l'annulation de votre récente commande de licence.
+ - Nombre de licences annulées: $LICENSE_QUANTITY$
+ - Numéro de bon de commande: $PO_NUMBER$
+
+Si vous avez besoin d'assistance concernant ODMS Cloud, veuillez contacter $DEALER_NAME$.
+
+Si vous avez reçu cet e-mail par erreur, veuillez supprimer cet e-mail de votre système.
+Il s'agit d'un e-mail généré automatiquement et cette boîte aux lettres n'est pas surveillée. Merci de ne pas répondre.