diff --git a/1} b/1}
new file mode 100644
index 0000000..e69de29
diff --git a/README.md b/README.md
index 5ef8b00..abd99b4 100644
--- a/README.md
+++ b/README.md
@@ -1,6 +1,6 @@
 # Materia
 
-[![hex.pm](https://img.shields.io/apm/l/materia.svg)](https://github.com/karabiner-inc/materia)
+[![hex.pm](https://img.shields.io/hexpm/l/materia.svg)](https://github.com/karabiner-inc/materia)
 [![Coverage Status](https://coveralls.io/repos/github/karabiner-inc/materia/badge.svg?branch=master)](https://coveralls.io/github/karabiner-inc/materia?branch=master)
 
 To start your Phoenix server:
@@ -45,10 +45,21 @@ config/config.exs
 
 ```
 # Configures Guardian
+# Configures Materia.Authenticator common settings
 config :materia, Materia.Authenticator,
-  issuer: "your_app_name",  #<- mod your app name
-  # Generate mix task 
-  # > mix phx.gen.secret
+  access_token_ttl: {10, :minutes}, #必須
+  refresh_token_ttl: {1, :days}, # refresh_tokenを定義しない場合sign-inはaccess_tokenのみ返す
+  user_registration_token_ttl: {35, :minutes},
+  password_reset_token_ttl: {35, :minutes}
+
+# Configures UserAuthenticator (if you wont user user authenticator)
+config :materia, Materia.UserAuthenticator,
+  issuer: "your_app_name",
+  secret_key: "your secusecret token"
+
+# Configures AccountAuthenticator  (if you wont user account authenticator)
+config :materia, Materia.AccountAuthenticator,
+  issuer: "your_app_name",
   secret_key: "your secusecret token"
 
 # Configures GuardianDB
@@ -127,7 +138,7 @@ lib/your_app_web/router.ex
 
 ```
   pipeline :guardian_auth do
-    plug Materia.AuthenticatePipeline #<-- guardian jwt token authentication by user model.
+    plug Materia.UserAuthePipeline #<-- guardian jwt token authentication by user model. you can use AccountAuthPiplein if you wont account authentication 
   end
   pipeline :grant_check do
     plug Materia.Plug.GrantChecker, repo: YourApp.Repo #<-- Grant check by user ,role and grant model.
diff --git a/RequestSample_accounts.http b/RequestSample_accounts.http
index 9b310ed..35434e2 100644
--- a/RequestSample_accounts.http
+++ b/RequestSample_accounts.http
@@ -6,17 +6,26 @@
 @url = http://localhost:4001
 #@url = https://
 
-###ログイン
+###ログイン(ユーザー認証)
 POST {{url}}/api/sign-in HTTP/1.1
 Content-Type: application/json
 
 {
+    "email": "fugafuga@example.com", 
+    "password": "fugafuga"
+  }
+
+###ログイン(アカウント＋ユーザー認証)
+POST {{url}}/api/sign-in HTTP/1.1
+Content-Type: application/json
+
+{
+    "account": "hogehoge account",
     "email": "hogehoge@example.com", 
     "password": "hogehoge"
   }
 
-@token = Bearer eyJhbGciOiJIUzI1NiIsInR5cCI6IkpXVCJ9.eyJhdWQiOiJNYXRlcmlhIiwiZW1haWwiOiJob2dlaG9nZUBleGFtcGxlLmNvbSIsImV4cCI6MTU0NTgxMTc4OSwiaWF0IjoxNTQ1ODExMTg5LCJpc3MiOiJNYXRlcmlhIiwianRpIjoiMWEzYmM0ZGMtZWJmYS00MWUyLWJiNjctNDYxMTJmMzU4Njc2IiwibmJmIjoxNTQ1ODExMTg4LCJzdWIiOiJ7XCJ1c2VyX2lkXCI6MX0iLCJ0eXAiOiJhY2Nlc3MifQ.taF2To9CACyPMyZcmDjCi82VKmhA-fq8QApVhfiA8DY
-
+@token = Bearer eyJhbGciOiJIUzI1NiIsInR5cCI6IkpXVCJ9.eyJhdWQiOiJNYXRlcmlhIiwiZW1haWwiOiJmdWdhZnVnYUBleGFtcGxlLmNvbSIsImV4cCI6MTU0NzExNTc0MiwiaWF0IjoxNTQ3MTE1MTQyLCJpc3MiOiJNYXRlcmlhIiwianRpIjoiZDdlNTY1N2MtYmJmYi00ZWVlLTgyOWMtNTMzMWQ3YzYxNGJmIiwibmJmIjoxNTQ3MTE1MTQxLCJzdWIiOiJ7XCJ1c2VyX2lkXCI6Mn0iLCJ0eXAiOiJhY2Nlc3MifQ.BRWP0jtVN47tCg94ssfQJ6WLldP_FHgjoz7r4HSIM4U
 
 ### ユーザー汎用検索
 POST {{url}}/api/search-users HTTP/1.1
diff --git a/RequestSample_authenticator.http b/RequestSample_authenticator.http
index 251e2ac..ca49bfc 100644
--- a/RequestSample_authenticator.http
+++ b/RequestSample_authenticator.http
@@ -16,7 +16,7 @@ Content-Type: application/json
   }
 
 ###仮トークン認証
-@tmp_token = Bearer eyJhbGciOiJIUzI1NiIsInR5cCI6IkpXVCJ9.eyJhdWQiOiJNYXRlcmlhIiwiZW1haWwiOiJ0Y3IueW9zaGltdXJhQGthcmFiaW5lci50ZWNoIiwiZXhwIjoxNTQzOTc1OTM1LCJpYXQiOjE1NDM5NzM4MzUsImlzcyI6Ik1hdGVyaWEiLCJqdGkiOiJjZDcyMDczMi01MmM0LTQyZGEtODYzNC01ODEyMGZjMzc4NDMiLCJuYmYiOjE1NDM5NzM4MzQsInN1YiI6IjMiLCJ0eXAiOiJ1c2VyX3JlZ2lzdHJhdGlvbiJ9.oktmhWQAp9dS9hZlzB0ZXdeG34trEbT3xXfiZf_yBZg
+@tmp_token = Bearer eyJhbGciOiJIUzI1NiIsInR5cCI6IkpXVCJ9.eyJhdWQiOiJNYXRlcmlhIiwiZW1haWwiOiJ0Y3IueW9zaGltdXJhQGthcmFiaW5lci50ZWNoIiwiZXhwIjoxNTQ3MTE3MjgwLCJpYXQiOjE1NDcxMTUxODAsImlzcyI6Ik1hdGVyaWEiLCJqdGkiOiI5Zjg4NDA3Ni1iNGRlLTQ5ZGUtYTdjMi0xYjg5YTVmNzkyNmEiLCJuYmYiOjE1NDcxMTUxNzksInN1YiI6IntcInVzZXJfaWRcIjozfSIsInR5cCI6InVzZXJfcmVnaXN0cmF0aW9uIn0.HH-40L3Cv5wtKca5EveuG_xMJF0EqChgRuJhzNULkVk
 
 GET {{url}}/api/varidation-tmp-user HTTP/1.1
 Content-Type: application/json
@@ -45,14 +45,13 @@ Authorization: {{tmp_token}}
 ###パスワード再登録申請
 POST {{url}}/api/request-password-reset HTTP/1.1
 Content-Type: application/json
-Authorization: {{tmp_token}}
 
  {
     "email": "tcr.yoshimura@karabiner.tech"
   }
 
 ### PWリセットトークン認証
-@pw_reset_token = Bearer eyJhbGciOiJIUzI1NiIsInR5cCI6IkpXVCJ9.eyJhdWQiOiJNYXRlcmlhIiwiZW1haWwiOiJ0Y3IueW9zaGltdXJhQGthcmFiaW5lci50ZWNoIiwiZXhwIjoxNTQzOTc1OTkyLCJpYXQiOjE1NDM5NzM4OTIsImlzcyI6Ik1hdGVyaWEiLCJqdGkiOiIxZGM3MjQwNi1iZjM0LTRhYjItYTA2NC1hZTFmMjdjYmI1YWMiLCJuYmYiOjE1NDM5NzM4OTEsInN1YiI6IjMiLCJ0eXAiOiJwYXNzd29yZF9yZXNldCJ9.fER3oonKbywoW8NcelqNnpZs8yain7LFcjdqK1jQi7M
+@pw_reset_token = Bearer eyJhbGciOiJIUzI1NiIsInR5cCI6IkpXVCJ9.eyJhdWQiOiJNYXRlcmlhIiwiZW1haWwiOiJ0Y3IueW9zaGltdXJhQGthcmFiaW5lci50ZWNoIiwiZXhwIjoxNTQ3MTE3MzgwLCJpYXQiOjE1NDcxMTUyODAsImlzcyI6Ik1hdGVyaWEiLCJqdGkiOiJmZjYwY2M1Mi1hZDJhLTQ3N2QtODRhNi1hZTA2MTk1MjU4MzUiLCJuYmYiOjE1NDcxMTUyNzksInN1YiI6IntcInVzZXJfaWRcIjozfSIsInR5cCI6InBhc3N3b3JkX3Jlc2V0In0.JuwU6cmX_W_cPomoQfqDC0apyxMV_vyv8XYyTCy63hY
 
 GET {{url}}/api/varidation-pw-reset HTTP/1.1
 Content-Type: application/json
@@ -114,7 +113,7 @@ Content-Type: application/json
     "password": "fugafuga"
   }
 
-@token = Bearer eyJhbGciOiJIUzUxMiIsInR5cCI6IkpXVCJ9.eyJhdWQiOiJTZXJ2aWNleCIsImVtYWlsIjoiaG9nZWhvZ2VAZXhhbXBsZS5jb20iLCJleHAiOjE1NDA4MDUwMjcsImlhdCI6MTU0MDgwNDQyNywiaXNzIjoiU2VydmljZXgiLCJqdGkiOiIyMWM4MmNkMy01ZmRjLTRkYzItYjE4MS1kZWY4OTNhZmI4YmEiLCJuYmYiOjE1NDA4MDQ0MjYsInN1YiI6IjEiLCJ0eXAiOiJhY2Nlc3MifQ.H6sMFoAb5FW27MguIdfqEgC6yMBGLeNeehsEjutKulBL0PMlFBIXruPaCa-Nf_9sXI4Cd-KSmsTsQR5yEL7stA
+@token = Bearer eyJhbGciOiJIUzI1NiIsInR5cCI6IkpXVCJ9.eyJhdWQiOiJNYXRlcmlhIiwiZW1haWwiOiJmdWdhZnVnYUBleGFtcGxlLmNvbSIsImV4cCI6MTU0NzExNjAxMywiaWF0IjoxNTQ3MTE1NDEzLCJpc3MiOiJNYXRlcmlhIiwianRpIjoiYmJkMzhhZDItNzkzNy00NzQyLWE1YTAtODNiYWYxNzc4YzNkIiwibmJmIjoxNTQ3MTE1NDEyLCJzdWIiOiJ7XCJ1c2VyX2lkXCI6Mn0iLCJ0eXAiOiJhY2Nlc3MifQ.U50hzVYNyv5u4Z2FixJ23zTdMc5Z6Qoy229c5ylXGMw
 
 ###認証チェック
 
@@ -128,7 +127,7 @@ POST {{url}}/api/refresh HTTP/1.1
 Content-Type: application/json
 
 {
-  "refresh_token": "eyJhbGciOiJIUzUxMiIsInR5cCI6IkpXVCJ9.eyJhdWQiOiJTZXJ2aWNleCIsImVtYWlsIjoiaG9nZWhvZ2VAZXhhbXBsZS5jb20iLCJleHAiOjE1NDA4MDUwMjcsImlhdCI6MTU0MDgwNDQyNywiaXNzIjoiU2VydmljZXgiLCJqdGkiOiIyMWM4MmNkMy01ZmRjLTRkYzItYjE4MS1kZWY4OTNhZmI4YmEiLCJuYmYiOjE1NDA4MDQ0MjYsInN1YiI6IjEiLCJ0eXAiOiJhY2Nlc3MifQ.H6sMFoAb5FW27MguIdfqEgC6yMBGLeNeehsEjutKulBL0PMlFBIXruPaCa-Nf_9sXI4Cd-KSmsTsQR5yEL7stA"
+  "refresh_token": "eyJhbGciOiJIUzI1NiIsInR5cCI6IkpXVCJ9.eyJhdWQiOiJNYXRlcmlhIiwiZW1haWwiOiJmdWdhZnVnYUBleGFtcGxlLmNvbSIsImV4cCI6MTU0NzIwMzM3OCwiaWF0IjoxNTQ3MTE2OTc4LCJpc3MiOiJNYXRlcmlhIiwianRpIjoiN2ZmZWM4ZWItYjgzZS00ZWFjLWFmOTktN2Q4MzFjM2RlMjU0IiwibmJmIjoxNTQ3MTE2OTc3LCJzdWIiOiJ7XCJ1c2VyX2lkXCI6Mn0iLCJ0eXAiOiJyZWZyZXNoIn0.lYNVP4I7xtWX842AeRIYY8vf324ItS7i3HiT_6cyp3Q"
 }
 
 
diff --git a/config/config.exs b/config/config.exs
index e9876d0..6a4927e 100644
--- a/config/config.exs
+++ b/config/config.exs
@@ -22,13 +22,22 @@ config :logger, :console,
   format: "$time $metadata[$level] $message\n",
   metadata: [:user_id]
 
-# Configures Guardian
+# Configures Materia.Authenticator
 config :materia, Materia.Authenticator,
-  issuer: "Materia",
   access_token_ttl: {10, :minutes}, #必須
   refresh_token_ttl: {1, :days}, # refresh_tokenを定義しない場合sign-inはaccess_tokenのみ返す
   user_registration_token_ttl: {35, :minutes},
-  password_reset_token_ttl: {35, :minutes},
+  password_reset_token_ttl: {35, :minutes}
+
+# Configures Guardian
+config :materia, Materia.UserAuthenticator,
+  issuer: "Materia",
+  secret_key: "VlY6rTO8s+oM6/l4tPY0mmpKubd1zLEDSKxOjHA4r90ifZzCOYVY5IBEhdicZStw",
+  allowed_algos: ["HS256"]
+
+# Configures Guardian
+config :materia, Materia.AccountAuthenticator,
+  issuer: "Materia",
   secret_key: "VlY6rTO8s+oM6/l4tPY0mmpKubd1zLEDSKxOjHA4r90ifZzCOYVY5IBEhdicZStw",
   allowed_algos: ["HS256"]
 
diff --git a/lib/materia/accounts/account.ex b/lib/materia/accounts/account.ex
new file mode 100644
index 0000000..b8e7907
--- /dev/null
+++ b/lib/materia/accounts/account.ex
@@ -0,0 +1,45 @@
+defmodule Materia.Accounts.Account do
+  use Ecto.Schema
+  import Ecto.Changeset
+
+
+  schema "accounts" do
+    field :external_code, :string
+    field :name, :string
+    field :start_datetime, :utc_datetime
+    field :frozen_datetime, :utc_datetime
+    field :expired_datetime, :utc_datetime
+    field :descriptions, :string
+    field :status, :integer, default: 1
+    field :lock_version, :integer, default: 0
+    belongs_to :organization ,Materia.Organizations.Organization
+    belongs_to :main_user ,Materia.Accounts.User, [foreign_key: :main_user_id]
+
+    timestamps()
+  end
+
+  @doc false
+  def create_changeset(account, attrs) do
+    account
+    |> cast(attrs, [:external_code, :name, :start_datetime, :descriptions, :frozen_datetime, :expired_datetime,:status, :organization_id, :main_user_id, :lock_version])
+    |> validate_required([:external_code, :start_datetime])
+    |> unique_constraint(:code)
+  end
+
+  @doc false
+  def update_changeset(account, attrs) do
+    account
+    |> cast(attrs, [:external_code, :name, :start_datetime, :descriptions, :frozen_datetime, :expired_datetime, :status, :organization_id, :main_user_id, :lock_version])
+    |> validate_required([:lock_version])
+    |> unique_constraint(:code)
+    |> optimistic_lock(:lock_version)
+  end
+
+  def status() do
+    %{
+      activated: 1, # アカウント有効
+      frozen: 8, # アカウント凍結中
+      expired: 9, #アカウント無効
+    }
+  end
+end
diff --git a/lib/materia/accounts/accounts.ex b/lib/materia/accounts/accounts.ex
index dccf6b3..0139e50 100644
--- a/lib/materia/accounts/accounts.ex
+++ b/lib/materia/accounts/accounts.ex
@@ -6,14 +6,18 @@ defmodule Materia.Accounts do
   import Ecto.Query, warn: false
 
   alias Materia.Accounts.User
-  alias Materia.Authenticator
+  alias Materia.Accounts.Account
+  alias Materia.UserAuthenticator
   alias Materia.Mails
   alias MateriaUtils.Ecto.EctoUtil
+  alias MateriaUtils.Calendar.CalendarUtil
 
   alias Materia.Errors.BusinessError
 
   require Logger
 
+  @repo Application.get_env(:materia, :repo)
+
   @msg_err_duplicate_emal "this email address was already registered."
 
   @msg_user_not_active "user not active."
@@ -103,11 +107,10 @@ defmodule Materia.Accounts do
 
   """
   def list_users do
-    repo = Application.get_env(:materia, :repo)
 
     User
-    |> repo.all()
-    |> repo.preload([:organization, :addresses])
+    |> @repo.all()
+    |> @repo.preload([:organization, :addresses])
   end
 
   @doc """
@@ -197,11 +200,10 @@ defmodule Materia.Accounts do
 
   """
   def list_users_by_params(params) do
-    repo = Application.get_env(:materia, :repo)
 
-    repo
+    @repo
     |> EctoUtil.select_by_param(User, params)
-    |> repo.preload(:organization)
+    |> @repo.preload(:organization)
   end
 
   @doc """
@@ -273,11 +275,11 @@ defmodule Materia.Accounts do
 
   """
   def get_user!(id) do
-    repo = Application.get_env(:materia, :repo)
+
 
     User
-    |> repo.get!(id)
-    |> repo.preload([:organization, :addresses])
+    |> @repo.get!(id)
+    |> @repo.preload([:organization, :addresses])
   end
 
   @doc """
@@ -319,14 +321,14 @@ defmodule Materia.Accounts do
 
   """
   def get_user_by_email(email) do
-    repo = Application.get_env(:materia, :repo)
+
 
     user =
       with [user] <-
              User
              |> where(email: ^email)
-             |> repo.all()
-             |> repo.preload(:organization) do
+             |> @repo.all()
+             |> @repo.preload(:organization) do
         user
       else
         _ -> nil
@@ -379,11 +381,11 @@ defmodule Materia.Accounts do
 
   """
   def create_user(attrs \\ %{}) do
-    repo = Application.get_env(:materia, :repo)
+
 
     %User{}
     |> User.changeset_create(attrs)
-    |> repo.insert()
+    |> @repo.insert()
   end
 
   @doc """
@@ -455,11 +457,10 @@ defmodule Materia.Accounts do
 
   """
   def update_user(%User{} = user, attrs) do
-    repo = Application.get_env(:materia, :repo)
 
     user
     |> User.changeset_update(attrs)
-    |> repo.update()
+    |> @repo.update()
   end
 
   @doc """
@@ -471,35 +472,20 @@ defmodule Materia.Accounts do
 
   ```
 
-  iex(1)> user = Materia.Accounts.get_user!(1)
-  iex(2)> Materia.Accounts.delete_user(user)
-  iex(3)> users = Materia.Accounts.list_users()
-  iex(4)> MateriaWeb.UserView.render("index.json", %{users: users})
-  [
-    %{
-      addresses: [],
-      back_ground_img_url: nil,
-      descriptions: nil,
-      email: "fugafuga@example.com",
-      external_user_id: nil,
-      icon_img_url: nil,
-      id: 2,
-      lock_version: 1,
-      name: "fugafuga",
-      organization: nil,
-      role: "operator",
-      phone_number: nil,
-      status: 1
-    }
-  ]
+  iex(1)> {:ok, user} = Materia.Accounts.create_user(%{name: "test_delete_user001", email: "test_delete_user001@example.com", password: "test_delete_user001", role: "operator", organization_id: 1})
+  iex(2)> Materia.Accounts.list_users_by_params(%{ "and" => [%{"name" => "test_delete_user001"}]}) |> length()
+  1
+  iex(3)> Materia.Accounts.delete_user(user)
+  iex(4)> Materia.Accounts.list_users_by_params(%{ "and" => [%{"name" => "test_delete_user001"}]}) |> length()
+  0
 
   ```
 
 
   """
   def delete_user(%User{} = user) do
-    repo = Application.get_env(:materia, :repo)
-    repo.delete(user)
+
+    @repo.delete(user)
   end
 
   alias Materia.Accounts.Grant
@@ -532,8 +518,8 @@ defmodule Materia.Accounts do
 
   """
   def list_grants do
-    repo = Application.get_env(:materia, :repo)
-    repo.all(Grant)
+
+    @repo.all(Grant)
   end
 
   @doc """
@@ -553,8 +539,8 @@ defmodule Materia.Accounts do
 
   """
   def get_grant!(id) do
-    repo = Application.get_env(:materia, :repo)
-    repo.get!(Grant, id)
+
+    @repo.get!(Grant, id)
   end
 
   @doc """
@@ -587,12 +573,12 @@ defmodule Materia.Accounts do
 
   """
   def get_grant_by_role(role) do
-    repo = Application.get_env(:materia, :repo)
+
     dc_role = String.downcase(role)
 
     Grant
     |> where([g], g.role == ^dc_role or g.role == ^Grant.role().anybody)
-    |> repo.all()
+    |> @repo.all()
   end
 
   @doc """
@@ -610,11 +596,10 @@ defmodule Materia.Accounts do
 
   """
   def create_grant(attrs \\ %{}) do
-    repo = Application.get_env(:materia, :repo)
 
     %Grant{}
     |> Grant.changeset(attrs)
-    |> repo.insert()
+    |> @repo.insert()
   end
 
   @doc """
@@ -634,11 +619,10 @@ defmodule Materia.Accounts do
 
   """
   def update_grant(%Grant{} = grant, attrs) do
-    repo = Application.get_env(:materia, :repo)
 
     grant
     |> Grant.changeset(attrs)
-    |> repo.update()
+    |> @repo.update()
   end
 
   @doc """
@@ -670,8 +654,8 @@ defmodule Materia.Accounts do
 
   """
   def delete_grant(%Grant{} = grant) do
-    repo = Application.get_env(:materia, :repo)
-    repo.delete(grant)
+
+    @repo.delete(grant)
   end
 
   @doc """
@@ -693,11 +677,10 @@ defmodule Materia.Accounts do
 
   @doc false
   defp create_tmp_user(attrs \\ %{}) do
-    repo = Application.get_env(:materia, :repo)
 
     %User{}
     |> User.changeset_tmp_registration(attrs)
-    |> repo.insert()
+    |> @repo.insert()
   end
 
   @doc """
@@ -745,7 +728,7 @@ defmodule Materia.Accounts do
         end
       end
 
-    {:ok, user_registration_token} = Authenticator.get_user_registration_token(email)
+    {:ok, user_registration_token} = UserAuthenticator.get_user_registration_token(email)
 
     email = merged_user.email
     template_type = config[:user_registration_request_mail_template_type]
@@ -770,10 +753,10 @@ defmodule Materia.Accounts do
 
   @doc false
   defp registration_user(%User{} = user, attrs) do
-    repo = Application.get_env(:materia, :repo)
+
     user
     |> User.changeset_registration(attrs)
-    |> repo.update()
+    |> @repo.update()
   end
 
   @doc """
@@ -936,7 +919,7 @@ defmodule Materia.Accounts do
 
     {:ok, user} = registration_user(_result, user, attr)
 
-    {:ok, result} = Authenticator.sign_in(user.email, user.password)
+    {:ok, result} = UserAuthenticator.sign_in(user.email, user.password)
 
     user_with_token = %{
       user: user,
@@ -970,7 +953,7 @@ defmodule Materia.Accounts do
       # ユーザーが存在しない場合も素知らぬ顔で正常終了する
       {:ok, %{password_reset_token: ""}}
     else
-      {:ok, password_reset_token} = Authenticator.get_password_reset_token(email)
+      {:ok, password_reset_token} = UserAuthenticator.get_password_reset_token(email)
 
       email = email
       template_type = config[:password_reset_request_mail_template_type]
@@ -1117,5 +1100,142 @@ defmodule Materia.Accounts do
     end
   end
 
+  alias Materia.Accounts.Account
+
+  @doc """
+  Returns the list of accounts.
+
+  ## Examples
+
+  iex(1)> accounts = Materia.Accounts.list_accounts()
+  iex(2)> length(accounts)
+  1
+
+  """
+  def list_accounts do
+    @repo.all(Account)
+    |> @repo.preload(:organization)
+    |> @repo.preload(:main_user)
+  end
+
+  @doc """
+  Gets a single account.
+
+  Raises `Ecto.NoResultsError` if the Account does not exist.
+
+  ## Examples
+
+  iex(1)> account = Materia.Accounts.get_account!(1)
+  iex(2)> MateriaWeb.AccountView.render("show.json", %{account: account}) |> Map.delete(:start_datetime)
+  %{
+    descriptions: nil,
+    expired_datetime: nil,
+    external_code: "hogehoge_code",
+    frozen_datetime: nil,
+    id: 1,
+    lock_version: 0,
+    main_user: nil,
+    name: "hogehoge account",
+    organization: nil,
+    status: 1
+  }
+
+  """
+  def get_account!(id), do: @repo.get!(Account, id)
+
+
+  @doc """
+  iex(1)> accounts = Materia.Accounts.list_accounts_by_params(%{"and" => [ %{"status" => 1}, %{"organization_id" => 1} ]})
+  iex(2)> length(accounts)
+  1
+
+  """
+  def list_accounts_by_params(params) do
+    @repo
+    |> EctoUtil.select_by_param(Account, params)
+    |> @repo.preload(:organization)
+    |> @repo.preload(:main_user)
+  end
+
+  @doc """
+  Creates a accounts.
+
+  ## Examples
+
+  iex(1)> {:ok, account} = Materia.Accounts.create_account(%{"external_code" => "craete_account_test001"})
+  iex(2)> MateriaWeb.AccountView.render("show.json", %{account: account}) |> Map.delete(:id) |> Map.delete(:start_datetime)
+  %{
+    descriptions: nil,
+    expired_datetime: nil,
+    external_code: "craete_account_test001",
+    frozen_datetime: nil,
+    lock_version: 0,
+    main_user: nil,
+    name: nil,
+    organization: nil,
+    status: 1
+  }
+
+  """
+  def create_account(attrs \\ %{}) do
+    attrs =
+    if Map.has_key?(attrs, "start_datetime") do
+      attrs
+    else
+      Map.put(attrs, "start_datetime", CalendarUtil.now())
+    end
+    %Account{}
+    |> Account.create_changeset(attrs)
+    |> @repo.insert()
+  end
+
+  @doc """
+  Updates a account.
+
+  ## Examples
+
+  iex(1)> {:ok, account} = Materia.Accounts.create_account(%{"external_code" => "update_account_test001"})
+  iex(2)> {:ok, updated_account} = Materia.Accounts.update_account(account, %{"status" => 8})
+  iex(3)> updated_account.status
+  8
+  iex(4)> updated_account.frozen_datetime != nil
+  true
+
+  """
+  def update_account(%Account{} = account, attrs) do
+
+    # ステータスが更新されている場合、
+    if Map.has_key?(attrs, "status") do
+      attrs =
+      cond do
+      attrs["status"] == Account.status.activated ->
+        Map.put(attrs, "start_datetime", CalendarUtil.now())
+      attrs["status"] == Account.status.frozen ->
+        Map.put(attrs, "frozen_datetime", CalendarUtil.now())
+      attrs["status"] == Account.status.expired ->
+        Map.put(attrs, "expired_datetime", CalendarUtil.now())
+      end
+    end
+
+    account
+    |> Account.update_changeset(attrs)
+    |> @repo.update()
+  end
+
+  @doc """
+  Deletes a Account.
+
+  ## Examples
+
+  iex(1)> {:ok, account} = Materia.Accounts.create_account(%{"external_code" => "delete_account_test001"})
+  iex(2)> {:ok, deleted_account} = Materia.Accounts.delete_account(account)
+  iex(3)> Materia.Accounts.list_accounts_by_params(%{"and" => [ %{"id" => account.id} ] })
+  []
+
+  """
+  def delete_account(%Account{} = account) do
+    @repo.delete(account)
+  end
+
 
 end
diff --git a/lib/materia/accounts/user.ex b/lib/materia/accounts/user.ex
index 177a809..49c03ac 100644
--- a/lib/materia/accounts/user.ex
+++ b/lib/materia/accounts/user.ex
@@ -48,7 +48,7 @@ defmodule Materia.Accounts.User do
   def changeset_create(user, attrs) do
     user
     |> cast(attrs, [:organization_id, :name, :email, :password, :role, :status, :external_user_id, :back_ground_img_url, :icon_img_url, :one_line_message, :descriptions, :phone_number, :lock_version])
-    |> validate_required([:name, :email, :password, :role])
+    |> validate_required([:email, :password, :role])
     |> unique_constraint(:email)
     |> put_password_hash()
     |> optimistic_lock(:lock_version)
diff --git a/lib/materia/authenticator/account_auth_pipline.ex b/lib/materia/authenticator/account_auth_pipline.ex
new file mode 100644
index 0000000..e117814
--- /dev/null
+++ b/lib/materia/authenticator/account_auth_pipline.ex
@@ -0,0 +1,14 @@
+defmodule Materia.AccountAuthPipeline do
+  @moduledoc false
+  use Guardian.Plug.Pipeline, otp_app: :materia,
+                               module: Materia.AccountAuthenticator,
+                               error_handler: Materia.AuthenticateErrorHandler
+  plug Guardian.Plug.VerifySession, claims: %{"typ" => "access"}
+  #plug Materia.Plug.Debug
+  plug Guardian.Plug.VerifyHeader, claims: %{"typ" => "access"}
+  #plug Materia.Plug.Debug
+  plug Guardian.Plug.EnsureAuthenticated
+  #plug Materia.Plug.Debug
+  plug Guardian.Plug.LoadResource, allow_blank: true
+  #plug Materia.Plug.Debug
+end
diff --git a/lib/materia/authenticator/account_authenticator.ex b/lib/materia/authenticator/account_authenticator.ex
new file mode 100644
index 0000000..dbc262c
--- /dev/null
+++ b/lib/materia/authenticator/account_authenticator.ex
@@ -0,0 +1,214 @@
+defmodule Materia.AccountAuthenticator do
+  @moduledoc false
+
+  require Logger
+
+  use Guardian, otp_app: :materia
+
+  #use Materia.AuthenticatorBase, except: [subject_for_token: 2, resource_from_claims: 1,on_verify: 3]
+  use Materia.AuthenticatorBase, except: [subject_for_token: 2, resource_from_claims: 1,on_verify: 3]
+
+  alias Materia.Errors.BusinessError
+  alias Materia.Accounts.User
+  alias Materia.Accounts.Account
+
+  alias Materia.Accounts
+
+  @msg_err_invalid_token "invalid token"
+  @msg_err_invalid_email_or_pass "account or email or password is invalid"
+
+  def subject_for_token(resource, _claims) do
+    # Override Materia.Authenticator
+    Logger.debug("---  #{__MODULE__} subject_for_token --------------")
+    {:ok, sub} =  Poison.encode(%{user_id: resource.user.id, account_id: resource.account.id})
+  end
+
+  def subject_for_token(_, _) do
+    Logger.debug("---  #{__MODULE__} subject_for_token reason_for_error--------------")
+    {:error, :reason_for_error}
+  end
+
+  def resource_from_claims(_claims = %{"email" => email, "account" => account}) do
+    # Override Materia.Authenticator
+    Logger.debug("---  #{__MODULE__} resource_from_claims by email--------------")
+    user = Materia.Accounts.get_user_by_email(email)
+    if user.organization_id == nil do
+      {:error, "account #{account} not found."}
+    else
+      org_accounts = Accounts.list_accounts_by_params(%{"and" => [%{"organization_id" => user.organization_id}]})
+      org_account = Enum.find(org_accounts, fn(org_account) -> org_account.external_code === account end)
+      if org_account == nil do
+        {:error, "account #{account} not found."}
+      else
+        resource = %{user: user, account: org_account}
+        {:ok, resource}
+      end
+    end
+  end
+
+  def resource_from_claims(_claims) do
+    Logger.debug("---  #{__MODULE__} resource_from_claims by other--------------")
+    {:error, :reason_for_error}
+  end
+
+  def on_verify(claims, token, _options) do
+    Logger.debug("---  #{__MODULE__} on_verify --------------")
+
+    user = Materia.Accounts.get_user!(get_user_id_from_claims(claims))
+
+    case claims["typ"] do
+      "access" ->
+        if user.status != User.status.activated do
+          raise BusinessError, message: @msg_err_invalid_token
+        end
+      "user_registration" ->
+        if user.status != User.status.unactivated do
+          raise BusinessError, message: @msg_err_invalid_token
+        end
+      "password_reset" ->
+        if user.status != User.status.activated do
+          raise BusinessError, message: @msg_err_invalid_token
+        end
+      _ ->
+        raise BusinessError, message: @msg_err_invalid_token
+    end
+
+    with {:ok, _} <- Guardian.DB.on_verify(claims, token) do
+      {:ok, claims}
+    end
+  end
+
+  def sign_in(account, email, password) do
+    config = get_config()
+    access_token_ttl = config[:access_token_ttl]
+    Logger.debug("#{__MODULE__} --- sign_in access_token_ttl:#{inspect(access_token_ttl)}")
+
+    if access_token_ttl == nil do
+      raise BusinessError, message: "materia.Authenticator access_token_ttl config not found."
+    end
+
+    claims = %{"email" => email, "account" => account}
+    Logger.debug("#{__MODULE__} --- sign_in claims:#{inspect(claims)}")
+
+    with {:ok, nil} <- resource_from_claims(claims) do
+      {:error, @msg_err_invalid_email_or_pass}
+    else
+      {:ok, resource} ->
+        if resource.user.status != User.status.activated or resource.account.status != Account.status.activated do
+          {:error, @msg_err_invalid_email_or_pass}
+        else
+          if Comeonin.Bcrypt.checkpw(password, resource.user.hashed_password) do
+            Logger.debug("#{__MODULE__} --- sign_in Comeonin.Bcrypt.checkpw == true")
+            with {:ok, access_token, _access_claims} <-
+                   encode_and_sign(resource, claims, token_type: "access", ttl: access_token_ttl) do
+              Logger.debug("#{__MODULE__} --- sign_in Materia.Authenticator.encode_and_sign ok")
+              Logger.debug("#{__MODULE__} --- sign_in access_token:#{access_token}")
+              result = %{id: resource.user.id, access_token: access_token}
+              refresh_token_ttl = config[:refresh_token_ttl]
+
+              Logger.debug(
+                "#{__MODULE__} --- sign_in refresh_token_ttl:#{inspect(refresh_token_ttl)}"
+              )
+
+              if refresh_token_ttl != nil do
+                refresh_token_ttl = config[:refresh_token_ttl]
+
+                Logger.debug(
+                  "#{__MODULE__} --- sign_in refresh_token_ttl:#{inspect(refresh_token_ttl)}"
+                )
+
+                with {:ok, refresh_token, _refresh_claims} <-
+                       encode_and_sign(
+                         resource,
+                         claims,
+                         token_type: "refresh",
+                         ttl: refresh_token_ttl
+                       ) do
+                  result = Map.put(result, :refresh_token, refresh_token)
+                  {:ok, result}
+                else
+                  _ ->
+                    {:error, @msg_err_invalid_email_or_pass}
+                end
+              else
+                {:ok, result}
+              end
+            else
+              _ ->
+                {:error, @msg_err_invalid_email_or_pass}
+            end
+          else
+            {:error, @msg_err_invalid_email_or_pass}
+          end
+        end
+
+      _ ->
+        {:error, @msg_err_invalid_email_or_pass}
+    end
+  end
+
+#  def refresh_tokens(refresh_token) do
+#    config = get_config()
+#    access_token_ttl = config[:access_token_ttl]
+#    Logger.debug("#{__MODULE__} --- refresh_tokens access_token_ttl:#{inspect(access_token_ttl)}")
+#
+#    if access_token_ttl == nil do
+#      raise BusinessError, message: "materia.Authenticator access_token_ttl config not found."
+#    end
+#
+#    with {:ok, _refresh, new_access} <-
+#           exchange(refresh_token, "refresh", "access", ttl: access_token_ttl) do
+#      {token, claims} = new_access
+#      Logger.debug("#{__MODULE__} --- refresh_tokens new_access_token:#{inspect(token)}")
+#
+#      with {:ok, _} <- Guardian.DB.after_encode_and_sign(%{}, "access", claims, token) do
+#        refresh_token_ttl = config[:refresh_token_ttl]
+#
+#        Logger.debug(
+#          "#{__MODULE__} --- refresh_tokens refresh_token_ttl:#{inspect(refresh_token_ttl)}"
+#        )
+#
+#        if refresh_token_ttl == nil do
+#          raise BusinessError,
+#            message: "materia.Authenticator refresh_token_ttl config not found."
+#        end
+#
+#        with {:ok, _old_refresh, new_refresh} <- refresh(refresh_token, ttl: refresh_token_ttl) do
+#          {:ok, new_access, new_refresh}
+#        else
+#          _ -> {:error, @msg_err_invalid_token}
+#        end
+#      else
+#        _ -> {:error, @msg_err_invalid_token}
+#      end
+#    else
+#      _ -> {:error, @msg_err_invalid_token}
+#    end
+#  end
+
+  def get_account_id_from_claims(claims) do
+    _account_code =
+    try do
+      sub = claims["sub"]
+      {:ok, sub} = Poison.decode(sub)
+      user_id = sub["account_id"]
+    rescue
+      _e in KeyError ->
+        Logger.debug("#{__MODULE__} conn.private.guardian_default_claims is not found. anonymus operation!")
+        raise BusinessError, message: "conn.private.guardian_default_claims is not found. anonymus operation!\rthis endpoint need Materia.AccountAuthPipeline. check your app's router.ex"
+    end
+  end
+
+  def encode_and_sign_cb(resource, claims, options) do
+    encode_and_sign(resource, claims, options)
+  end
+
+  def exchange_cb(old_token, from_type, to_type, options) do
+    exchange(old_token, from_type, to_type, options)
+  end
+
+  def refresh_cb(refresh_token, options) do
+    refresh(refresh_token, options)
+  end
+
+end
diff --git a/lib/materia/authenticator/authenticator.ex b/lib/materia/authenticator/authenticator_base.ex
similarity index 55%
rename from lib/materia/authenticator/authenticator.ex
rename to lib/materia/authenticator/authenticator_base.ex
index cae5d31..552a7f0 100644
--- a/lib/materia/authenticator/authenticator.ex
+++ b/lib/materia/authenticator/authenticator_base.ex
@@ -1,44 +1,29 @@
-defmodule Materia.Authenticator do
+defmodule Materia.AuthenticatorBase do
   @moduledoc false
-  use Guardian, otp_app: :materia
 
   alias Materia.Errors.BusinessError
   alias Materia.Accounts.User
 
   require Logger
 
-  @msg_err_invalid_token "invalid token"
-  @msg_err_invalid_email_or_pass "email or password is invalid"
-
-  def subject_for_token(resource, _claims) do
-    # You can use any value for the subject of your token but
-    # it should be useful in retrieving the resource later, see
-    # how it being used on `resource_from_claims/1` function.
-    # A unique `id` is a good subject, a non-unique email address
-    # is a poor subject.
-    Logger.debug("---  #{__MODULE__} subject_for_token --------------")
-    #sub = to_string(resource.id)
-    {:ok, sub} =  Poison.encode(%{user_id: resource.id})
-  end
-
-  def subject_for_token(_, _) do
-    Logger.debug("---  #{__MODULE__} subject_for_token --------------")
-    {:error, :reason_for_error}
-  end
-
-  def resource_from_claims(_claims = %{"email" => email}) do
-    # Here we'll look up our resource from the claims, the subject can be
-    # found in the `"sub"` key. In `above subject_for_token/2` we returned
-    # the resource id so here we'll rely on that to look it up.
-    Logger.debug("---  #{__MODULE__} resource_from_claims by email--------------")
-    resource = Materia.Accounts.get_user_by_email(email)
-    {:ok, resource}
-  end
-
-  def resource_from_claims(_claims) do
-    Logger.debug("---  #{__MODULE__} resource_from_claims by other--------------")
-    {:error, :reason_for_error}
-  end
+  @callback encode_and_sign_cb(any(), Guardian.Token.claims(), List) :: {:ok, Guardian.Token.token(), Guardian.Token.claims()} | {:error, any()}
+  @callback exchange_cb(
+    Guardian.Token.token(),
+    String.t() | [String.t(), ...],
+    String.t(),
+    List
+  ) ::
+    {:ok, {Guardian.Token.token(), Guardian.Token.claims()},
+     {Guardian.Token.token(), Guardian.Token.claims()}}
+    | {:error, any()}
+
+  @callback refresh_cb( Guardian.Token.token(), List) ::
+  {:ok, {Guardian.Token.token(), Guardian.Token.claims()},
+   {Guardian.Token.token(), Guardian.Token.claims()}}
+  | {:error, any()}
+
+  defmacro __using__(_opts) do
+    quote do
 
   def after_encode_and_sign(resource, claims, token, _options) do
     Logger.debug("---  #{__MODULE__} after_encode_and_sign --------------")
@@ -67,6 +52,8 @@ defmodule Materia.Authenticator do
         if user.status != User.status.activated do
           raise BusinessError, message: @msg_err_invalid_token
         end
+      "refresh" ->
+        Logger.debug("---  #{__MODULE__} claimes[type] == refresh --------------")
       _ ->
         raise BusinessError, message: @msg_err_invalid_token
     end
@@ -94,112 +81,11 @@ defmodule Materia.Authenticator do
     end
   end
 
-  def sign_in(email, password) do
-    config = get_config()
-    access_token_ttl = config[:access_token_ttl]
-    Logger.debug("#{__MODULE__} --- sign_in access_token_ttl:#{inspect(access_token_ttl)}")
-
-    if access_token_ttl == nil do
-      raise BusinessError, message: "materia.Authenticator access_token_ttl config not found."
-    end
-
-    claims = %{"email" => email}
-    Logger.debug("#{__MODULE__} --- sign_in claims:#{inspect(claims)}")
-
-    with {:ok, nil} <- resource_from_claims(claims) do
-      {:error, @msg_err_invalid_email_or_pass}
-    else
-      {:ok, resource} ->
-        if resource.status != Materia.Accounts.User.status().activated do
-          {:error, @msg_err_invalid_email_or_pass}
-        else
-          if Comeonin.Bcrypt.checkpw(password, resource.hashed_password) do
-            Logger.debug("#{__MODULE__} --- sign_in Comeonin.Bcrypt.checkpw == true")
-            with {:ok, access_token, _access_claims} <-
-                   encode_and_sign(resource, claims, token_type: "access", ttl: access_token_ttl) do
-              Logger.debug("#{__MODULE__} --- sign_in Materia.Authenticator.encode_and_sign ok")
-              Logger.debug("#{__MODULE__} --- sign_in access_token:#{access_token}")
-              result = %{id: resource.id, access_token: access_token}
-              refresh_token_ttl = config[:refresh_token_ttl]
-
-              Logger.debug(
-                "#{__MODULE__} --- sign_in refresh_token_ttl:#{inspect(refresh_token_ttl)}"
-              )
-
-              if refresh_token_ttl != nil do
-                refresh_token_ttl = config[:refresh_token_ttl]
-
-                Logger.debug(
-                  "#{__MODULE__} --- sign_in refresh_token_ttl:#{inspect(refresh_token_ttl)}"
-                )
-
-                with {:ok, refresh_token, _refresh_claims} <-
-                       encode_and_sign(
-                         resource,
-                         claims,
-                         token_type: "refresh",
-                         ttl: refresh_token_ttl
-                       ) do
-                  result = Map.put(result, :refresh_token, refresh_token)
-                  {:ok, result}
-                else
-                  _ ->
-                    {:error, @msg_err_invalid_email_or_pass}
-                end
-              else
-                {:ok, result}
-              end
-            else
-              _ ->
-                {:error, @msg_err_invalid_email_or_pass}
-            end
-          else
-            {:error, @msg_err_invalid_email_or_pass}
-          end
-        end
-
-      _ ->
-        {:error, @msg_err_invalid_email_or_pass}
-    end
-  end
-
-  def refresh_tokens(refresh_token) do
-    config = get_config()
-    access_token_ttl = config[:access_token_ttl]
-    Logger.debug("#{__MODULE__} --- refresh_tokens access_token_ttl:#{inspect(access_token_ttl)}")
-
-    if access_token_ttl == nil do
-      raise BusinessError, message: "materia.Authenticator access_token_ttl config not found."
-    end
-
-    with {:ok, _refresh, new_access} <-
-           exchange(refresh_token, "refresh", "access", ttl: access_token_ttl) do
-      {token, claims} = new_access
-      Logger.debug("#{__MODULE__} --- refresh_tokens new_access_token:#{inspect(token)}")
-
-      with {:ok, _} <- Guardian.DB.after_encode_and_sign(%{}, "access", claims, token) do
-        refresh_token_ttl = config[:refresh_token_ttl]
-
-        Logger.debug(
-          "#{__MODULE__} --- refresh_tokens refresh_token_ttl:#{inspect(refresh_token_ttl)}"
-        )
-
-        if refresh_token_ttl == nil do
-          raise BusinessError,
-            message: "materia.Authenticator refresh_token_ttl config not found."
-        end
+  def on_refresh({old_token, old_claims}, {new_token, new_claims}) do
+    Guardian.DB.on_revoke(old_claims, old_token)
+    Guardian.DB.after_encode_and_sign(%{}, new_claims["typ"], new_claims, new_token)
 
-        with {:ok, _old_refresh, new_refresh} <- refresh(refresh_token, ttl: refresh_token_ttl) do
-          {:ok, new_access, new_refresh}
-        else
-          _ -> {:error, @msg_err_invalid_token}
-        end
-      else
-        _ -> {:error, @msg_err_invalid_token}
-      end
-    else
-      _ -> {:error, @msg_err_invalid_token}
-    end
+    {:ok, {old_token, old_claims}, {new_token, new_claims}}
   end
 
   def get_user_registration_token(email) do
@@ -217,6 +103,7 @@ defmodule Materia.Authenticator do
   end
 
   def get_password_reset_token(email) do
+    Logger.debug("#{__MODULE__} get_password_reset_token -------")
     config = get_config()
     password_reset_token_ttl = config[:password_reset_token_ttl]
 
@@ -231,12 +118,22 @@ defmodule Materia.Authenticator do
   end
 
   def get_user_id_from_claims(claims) do
-    {:ok, sub} = Poison.decode(claims["sub"])
-    user_id = sub["user_id"]
+    Logger.debug("#{__MODULE__} get_user_id_from_claims -------")
+    _user_id =
+      try do
+        sub = claims["sub"]
+        {:ok, sub} = Poison.decode(sub)
+        user_id = sub["user_id"]
+      rescue
+        _e in KeyError ->
+          Logger.debug("#{__MODULE__} conn.private.guardian_default_claims is not found. anonymus operation!")
+          raise BusinessError, message: "conn.private.guardian_default_claims is not found. anonymus operation!\rthis endpoint need Materia.UserAuthPipeline. check your app's router.ex"
+      end
   end
 
   @doc false
-  defp get_custom_token(email, token_type, token_ttl) do
+  def get_custom_token(email, token_type, token_ttl) do
+    Logger.debug("#{__MODULE__} get_custom_token -------")
     claims = %{"email" => email}
     Logger.debug("#{__MODULE__} --- get_custom_token start. claims:#{inspect(claims)}")
 
@@ -245,7 +142,8 @@ defmodule Materia.Authenticator do
     else
       {:ok, resource} ->
         with {:ok, user_registration_token, _user_claims} <-
-               encode_and_sign(
+          #Materia.AuthenticatorBase.encode_and_sign_cb(
+          encode_and_sign_cb(
                  resource,
                  claims,
                  token_type: token_type,
@@ -265,7 +163,49 @@ defmodule Materia.Authenticator do
 
   end
 
-  defp get_config() do
+  def refresh_tokens(refresh_token) do
+    Logger.debug("#{__MODULE__} refresh_tokens -------")
+    config = get_config()
+    access_token_ttl = config[:access_token_ttl]
+    Logger.debug("#{__MODULE__} --- refresh_tokens access_token_ttl:#{inspect(access_token_ttl)}")
+
+    if access_token_ttl == nil do
+      raise BusinessError, message: "materia.Authenticator access_token_ttl config not found."
+    end
+
+    with {:ok, _refresh, new_access} <-
+      #Materia.AuthenticatorBase.exchange_cb(refresh_token, "refresh", "access", ttl: access_token_ttl) do
+      exchange_cb(refresh_token, "refresh", "access", ttl: access_token_ttl) do
+      {token, claims} = new_access
+      Logger.debug("#{__MODULE__} --- refresh_tokens new_access_token:#{inspect(token)}")
+
+      with {:ok, _} <- Guardian.DB.after_encode_and_sign(%{}, "access", claims, token) do
+        refresh_token_ttl = config[:refresh_token_ttl]
+
+        Logger.debug(
+          "#{__MODULE__} --- refresh_tokens refresh_token_ttl:#{inspect(refresh_token_ttl)}"
+        )
+
+        if refresh_token_ttl == nil do
+          raise BusinessError,
+            message: "materia.Authenticator refresh_token_ttl config not found."
+        end
+
+        with {:ok, _old_refresh, new_refresh} <- refresh_cb(refresh_token, ttl: refresh_token_ttl) do
+          {:ok, new_access, new_refresh}
+        else
+          _ -> {:error, @msg_err_invalid_token}
+        end
+      else
+        _ -> {:error, @msg_err_invalid_token}
+      end
+    else
+      _ -> {:error, @msg_err_invalid_token}
+    end
+  end
+
+  def get_config() do
+    Logger.debug("#{__MODULE__} get_config -------")
     config = Application.get_env(:materia, Materia.Authenticator)
 
     if config == nil do
@@ -275,11 +215,7 @@ defmodule Materia.Authenticator do
     end
   end
 
-  defp on_refresh({old_token, old_claims}, {new_token, new_claims}) do
-    Guardian.DB.on_revoke(old_claims, old_token)
-    Guardian.DB.after_encode_and_sign(%{}, new_claims["typ"], new_claims, new_token)
-
-    {:ok, {old_token, old_claims}, {new_token, new_claims}}
-  end
+end
+end
 
 end
diff --git a/lib/materia/authenticator/password_reset_auth_pipline.ex b/lib/materia/authenticator/password_reset_auth_pipline.ex
index 20f5468..570b0e9 100644
--- a/lib/materia/authenticator/password_reset_auth_pipline.ex
+++ b/lib/materia/authenticator/password_reset_auth_pipline.ex
@@ -1,7 +1,7 @@
 defmodule Materia.PasswordResetAuthPipeline do
   @moduledoc false
   use Guardian.Plug.Pipeline, otp_app: :materia,
-                               module: Materia.Authenticator,
+                               module: Materia.UserAuthenticator,
                                error_handler: Materia.AuthenticateErrorHandler
   plug Guardian.Plug.VerifySession, claims: %{"typ" => "password_reset"}
   plug Guardian.Plug.VerifyHeader, claims: %{"typ" => "password_reset"}
diff --git a/lib/materia/authenticator/authenticate_pipline.ex b/lib/materia/authenticator/user_auth_pipline.ex
similarity index 82%
rename from lib/materia/authenticator/authenticate_pipline.ex
rename to lib/materia/authenticator/user_auth_pipline.ex
index 73aa847..7ba0a5c 100644
--- a/lib/materia/authenticator/authenticate_pipline.ex
+++ b/lib/materia/authenticator/user_auth_pipline.ex
@@ -1,7 +1,7 @@
-defmodule Materia.AuthenticatePipeline do
+defmodule Materia.UserAuthPipeline do
   @moduledoc false
   use Guardian.Plug.Pipeline, otp_app: :materia,
-                               module: Materia.Authenticator,
+                               module: Materia.UserAuthenticator,
                                error_handler: Materia.AuthenticateErrorHandler
   plug Guardian.Plug.VerifySession, claims: %{"typ" => "access"}
   #plug Materia.Plug.Debug
diff --git a/lib/materia/authenticator/user_authenticator.ex b/lib/materia/authenticator/user_authenticator.ex
new file mode 100644
index 0000000..1f21729
--- /dev/null
+++ b/lib/materia/authenticator/user_authenticator.ex
@@ -0,0 +1,129 @@
+defmodule Materia.UserAuthenticator do
+  @moduledoc false
+
+  require Logger
+
+  use Guardian, otp_app: :materia
+
+  use Materia.AuthenticatorBase
+
+  alias Materia.Errors.BusinessError
+
+  @behaviour Materia.AuthenticatorBase
+
+  @msg_err_invalid_token "invalid token"
+  @msg_err_invalid_email_or_pass "email or password is invalid"
+
+  def subject_for_token(resource, _claims) do
+    # You can use any value for the subject of your token but
+    # it should be useful in retrieving the resource later, see
+    # how it being used on `resource_from_claims/1` function.
+    # A unique `id` is a good subject, a non-unique email address
+    # is a poor subject.
+    Logger.debug("---  #{__MODULE__} subject_for_token --------------")
+    #sub = to_string(resource.id)
+    {:ok, sub} =  Poison.encode(%{user_id: resource.id})
+    {:ok, sub}
+  end
+
+  def subject_for_token(_, _) do
+    Logger.debug("---  #{__MODULE__} subject_for_token reason_for_error--------------")
+    {:error, :reason_for_error}
+  end
+
+  def resource_from_claims(_claims = %{"email" => email}) do
+    # Here we'll look up our resource from the claims, the subject can be
+    # found in the `"sub"` key. In `above subject_for_token/2` we returned
+    # the resource id so here we'll rely on that to look it up.
+    Logger.debug("---  #{__MODULE__} resource_from_claims by email--------------")
+    resource = Materia.Accounts.get_user_by_email(email)
+    {:ok, resource}
+  end
+
+  def resource_from_claims(_claims) do
+    Logger.debug("---  #{__MODULE__} resource_from_claims by other--------------")
+    {:error, :reason_for_error}
+  end
+
+  def sign_in(email, password) do
+    config = get_config()
+    access_token_ttl = config[:access_token_ttl]
+    Logger.debug("#{__MODULE__} --- sign_in access_token_ttl:#{inspect(access_token_ttl)}")
+
+    if access_token_ttl == nil do
+      raise BusinessError, message: "materia.Authenticator access_token_ttl config not found."
+    end
+
+    claims = %{"email" => email}
+    Logger.debug("#{__MODULE__} --- sign_in claims:#{inspect(claims)}")
+
+    with {:ok, nil} <- resource_from_claims(claims) do
+      {:error, @msg_err_invalid_email_or_pass}
+    else
+      {:ok, resource} ->
+        if resource.status != Materia.Accounts.User.status().activated do
+          {:error, @msg_err_invalid_email_or_pass}
+        else
+          if Comeonin.Bcrypt.checkpw(password, resource.hashed_password) do
+            Logger.debug("#{__MODULE__} --- sign_in Comeonin.Bcrypt.checkpw == true")
+            with {:ok, access_token, _access_claims} <-
+              encode_and_sign_cb(resource, claims, token_type: "access", ttl: access_token_ttl) do
+              Logger.debug("#{__MODULE__} --- sign_in Materia.Authenticator.encode_and_sign ok")
+              Logger.debug("#{__MODULE__} --- sign_in access_token:#{access_token}")
+              result = %{id: resource.id, access_token: access_token}
+              refresh_token_ttl = config[:refresh_token_ttl]
+
+              Logger.debug(
+                "#{__MODULE__} --- sign_in refresh_token_ttl:#{inspect(refresh_token_ttl)}"
+              )
+
+              if refresh_token_ttl != nil do
+                refresh_token_ttl = config[:refresh_token_ttl]
+
+                Logger.debug(
+                  "#{__MODULE__} --- sign_in refresh_token_ttl:#{inspect(refresh_token_ttl)}"
+                )
+
+                with {:ok, refresh_token, _refresh_claims} <-
+                       encode_and_sign(
+                         resource,
+                         claims,
+                         token_type: "refresh",
+                         ttl: refresh_token_ttl
+                       ) do
+                  result = Map.put(result, :refresh_token, refresh_token)
+                  {:ok, result}
+                else
+                  _ ->
+                    {:error, @msg_err_invalid_email_or_pass}
+                end
+              else
+                {:ok, result}
+              end
+            else
+              _ ->
+                {:error, @msg_err_invalid_email_or_pass}
+            end
+          else
+            {:error, @msg_err_invalid_email_or_pass}
+          end
+        end
+
+      _ ->
+        {:error, @msg_err_invalid_email_or_pass}
+    end
+  end
+
+  def encode_and_sign_cb(resource, claims, options) do
+    encode_and_sign(resource, claims, options)
+  end
+
+  def exchange_cb(old_token, from_type, to_type, options) do
+    exchange(old_token, from_type, to_type, options)
+  end
+
+  def refresh_cb(refresh_token, options) do
+    refresh(refresh_token, options)
+  end
+
+end
diff --git a/lib/materia/authenticator/user_registration_auth_pipline.ex b/lib/materia/authenticator/user_registration_auth_pipline.ex
index bca2a8d..41450bf 100644
--- a/lib/materia/authenticator/user_registration_auth_pipline.ex
+++ b/lib/materia/authenticator/user_registration_auth_pipline.ex
@@ -1,7 +1,7 @@
 defmodule Materia.UserRegistrationAuthPipeline do
   @moduledoc false
   use Guardian.Plug.Pipeline, otp_app: :materia,
-                               module: Materia.Authenticator,
+                               module: Materia.UserAuthenticator,
                                error_handler: Materia.AuthenticateErrorHandler
   plug Guardian.Plug.VerifySession, claims: %{"typ" => "user_registration"}
   #plug Materia.Plug.Debug
diff --git a/lib/materia/organizations/organizations.ex b/lib/materia/organizations/organizations.ex
index 006f8c0..afb4d92 100644
--- a/lib/materia/organizations/organizations.ex
+++ b/lib/materia/organizations/organizations.ex
@@ -8,6 +8,7 @@ defmodule Materia.Organizations do
 
   alias Materia.Organizations.Organization
   alias MateriaUtils.Calendar.CalendarUtil
+  alias MateriaUtils.Ecto.EctoUtil
   alias Materia.Errors.BusinessError
 
   require Logger
@@ -74,6 +75,22 @@ defmodule Materia.Organizations do
     |> repo.preload(:addresses)
   end
 
+  @doc """
+
+  ## Examples
+  ```
+  iex(1)> orgs = Materia.Organizations.list_organizations_by_params(%{"and" => [%{"name" => "hogehoge.inc"}]})
+  iex(2)> length(orgs)
+  1
+  ```
+  """
+  def list_organizations_by_params(params) do
+    repo = Application.get_env(:materia, :repo)
+    repo
+    |> EctoUtil.select_by_param(Organization, params)
+    |> repo.preload(:addresses)
+  end
+
   @doc """
   Gets a single organization.
 
@@ -279,11 +296,11 @@ defmodule Materia.Organizations do
   ## Examples
 
   ```
-  iex(1)> organization = Materia.Organizations.get_organization!(1)
+  iex(1)> {:ok, organization} = Materia.Organizations.create_organization(%{name: "test_delete_organiztion_001"})
   iex(2)> {:ok, organization} = Materia.Organizations.delete_organization(organization)
   iex(3)> organizations = Materia.Organizations.list_organizations()
-  iex(4)> MateriaWeb.OrganizationView.render("index.json", %{organizations: organizations})
-  []
+  iex(4)> MateriaWeb.OrganizationView.render("index.json", %{organizations: organizations}) |> length()
+  1
   ```
 
   """
diff --git a/lib/materia_web/controller_base.ex b/lib/materia_web/controller_base.ex
index 8a33375..f109c87 100644
--- a/lib/materia_web/controller_base.ex
+++ b/lib/materia_web/controller_base.ex
@@ -3,19 +3,34 @@ defmodule MateriaWeb.ControllerBase do
   alias Ecto.Multi
   alias Materia.Errors.BusinessError
 
+  alias Materia.UserAuthenticator
+  alias Materia.AccountAuthenticator
+
   require Logger
 
   def get_user_id(conn) do
     _user_id =
+    try do
+      clames = conn.private.guardian_default_claims
+      UserAuthenticator.get_user_id_from_claims(clames)
+    rescue
+      _e in KeyError ->
+        Logger.debug("#{__MODULE__} conn.private.guardian_default_claims is not found. anonymus operation!")
+        raise BusinessError, message: "conn.private.guardian_default_claims is not found. anonymus operation!\rthis endpoint need Materia.UserAuthPipeline. check your app's router.ex"
+    end
+  end
+
+  def get_account_id(conn) do
+    _account_code =
       try do
-        sub = conn.private.guardian_default_claims["sub"]
-        {:ok, sub_map} = Poison.decode(sub)
-        sub_map["user_id"]
+        clames = conn.private.guardian_default_claims
+        AccountAuthenticator.get_account_id_from_claims(clames)
       rescue
         _e in KeyError ->
-          Logger.debug("#{__MODULE__} conn.private.guardian_default_claims[\"sub\"] is not found. anonymus operation!")
-          raise BusinessError, message: "conn.private.guardian_default_claims[\"sub\"] is not found. anonymus operation!\rthis endpoint need Materia.AuthenticatePipeline. check your app's router.ex"
+          Logger.debug("#{__MODULE__} conn.private.guardian_default_claims is not found. anonymus operation!")
+          raise BusinessError, message: "conn.private.guardian_default_claims is not found. anonymus operation!\rthis endpoint need Materia.AccountAuthPipeline. check your app's router.ex"
       end
+
   end
 
   def transaction_flow(conn, controler_atom, module, function_atom, attr \\ [%{}]) do
diff --git a/lib/materia_web/controllers/account_controller.ex b/lib/materia_web/controllers/account_controller.ex
new file mode 100644
index 0000000..a54cb00
--- /dev/null
+++ b/lib/materia_web/controllers/account_controller.ex
@@ -0,0 +1,53 @@
+defmodule MateriaWeb.AccountController do
+  use MateriaWeb, :controller
+
+  alias Materia.Accounts
+  alias Materia.Accounts.Account
+  alias MateriaWeb.ControllerBase
+
+  action_fallback MateriaWeb.FallbackController
+
+  def index(conn, _params) do
+    accounts = Accounts.list_accounts()
+    render(conn, "index.json", accounts: accounts)
+  end
+
+  def list_accounts_by_params(conn, params) do
+    accounts = Accounts.list_accounts_by_params(params)
+    render(conn, "index.json", accounts: accounts)
+  end
+
+  def create(conn, account_params) do
+    with {:ok, %Account{} = account} <-Accounts.create_account(account_params) do
+      conn
+      |> put_status(:created)
+      |> put_resp_header("location", account_path(conn, :show, account))
+      |> render("show.json", account: account)
+    end
+  end
+
+  def show(conn, %{"id" => id}) do
+    account = Accounts.get_account!(id)
+    render(conn, "show.json", account: account)
+  end
+
+  def show_my_account(conn, _params) do
+    id = ControllerBase.get_account_id(conn)
+    account = Accounts.get_account!(id)
+    render(conn, "show.json", account: account)
+  end
+
+  def update(conn, account_params) do
+    account = Accounts.get_account!(account_params["id"])
+    with {:ok, %Account{} = account} <- Accounts.update_account(account, account_params) do
+      render(conn, "show.json", account: account)
+    end
+  end
+
+  def delete(conn, %{"id" => id}) do
+    account = Accounts.get_account!(id)
+    with {:ok, %Account{}} <- Accounts.delete_account(account) do
+      send_resp(conn, :no_content, "")
+    end
+  end
+end
diff --git a/lib/materia_web/controllers/authenticator_controller.ex b/lib/materia_web/controllers/authenticator_controller.ex
index 3bd5df8..cb4ab0e 100644
--- a/lib/materia_web/controllers/authenticator_controller.ex
+++ b/lib/materia_web/controllers/authenticator_controller.ex
@@ -8,6 +8,8 @@ defmodule MateriaWeb.AuthenticatorController do
   #alias Materia.Accounts
   #alias Materia.Accounts.User
 
+  action_fallback MateriaWeb.FallbackController
+
   require Logger
 
   #def sign_in(conn, _params = %{ "email" => email, "password" => password }) do
@@ -37,11 +39,30 @@ defmodule MateriaWeb.AuthenticatorController do
   #  end
 #
   #end
+  def sign_in(conn, _params = %{ "account" => account, "email" => email, "password" => password }) do
+    Logger.debug("--- MateriaWeb.AuthenticateController sign_in with account-----------------")
+
+    with {:ok, result} <- Materia.AccountAuthenticator.sign_in(account, email, password) do
+      authenticator =
+      if Map.has_key?(result, :refresh_token) do
+        %{id: result.id ,access_token: result.access_token, refresh_token: result.refresh_token}
+      else
+        %{id: result.id ,access_token: result.access_token}
+      end
+    conn
+      |> put_status(:created)
+      |> render("show.json", authenticator: authenticator)
+    else
+      {:error, message} ->
+        handle_unauthenticated(conn, message)
+    end
+
+  end
 
   def sign_in(conn, _params = %{ "email" => email, "password" => password }) do
-    Logger.debug("--- MateriaWeb.AuthenticateController sign_in_with_refresh-----------------")
+    Logger.debug("--- MateriaWeb.AuthenticateController sign_in-----------------")
 
-    with {:ok, result} <- Materia.Authenticator.sign_in(email, password) do
+    with {:ok, result} <- Materia.UserAuthenticator.sign_in(email, password) do
       authenticator =
       if Map.has_key?(result, :refresh_token) do
         %{id: result.id ,access_token: result.access_token, refresh_token: result.refresh_token}
@@ -59,12 +80,14 @@ defmodule MateriaWeb.AuthenticatorController do
   end
 
   def refresh(conn, _params = %{ "refresh_token" => refresh_token}) do
-    with {:ok, access, _refresh } <- Materia.Authenticator.refresh_tokens(refresh_token) do
+    with {:ok, access, _refresh } <- Materia.UserAuthenticator.refresh_tokens(refresh_token) do
       {access_token, _access_claims} = access
       {refresh_token, refresh_claims} = access
+      {:ok, sub} = Poison.decode(refresh_claims["sub"])
+      IO.inspect(sub)
       conn
         |> put_status(:created)
-        |> render("show.json", authenticator: %{id: refresh_claims["sub"] ,access_token: access_token, refresh_token: refresh_token})
+        |> render("show.json", authenticator: %{id: sub["user_id"] ,access_token: access_token, refresh_token: refresh_token})
       else
         {:error, message} ->
           handle_unauthenticated(conn, message)
@@ -74,7 +97,7 @@ defmodule MateriaWeb.AuthenticatorController do
   def sign_out(conn, _params) do
     Logger.debug("--- MateriaWeb.AuthenticateController sign_out-----------------")
     token = conn.private[:guardian_default_token]
-    with {:ok, _claims} = Materia.Authenticator.revoke(token) do
+    with {:ok, _claims} = Materia.UserAuthenticator.revoke(token) do
       conn
       |> put_status(200)
       |> render("delete.json", [])
diff --git a/lib/materia_web/controllers/user_controller.ex b/lib/materia_web/controllers/user_controller.ex
index 7c60f15..44b1d40 100644
--- a/lib/materia_web/controllers/user_controller.ex
+++ b/lib/materia_web/controllers/user_controller.ex
@@ -36,7 +36,6 @@ defmodule MateriaWeb.UserController do
 
   def show_me(conn, _params) do
     Logger.debug("show_me")
-    #id = String.to_integer(conn.private.guardian_default_claims["sub"])
     id = ControllerBase.get_user_id(conn)
     user = Accounts.get_user!(id)
     render(conn, "show.json", user: user)
@@ -57,14 +56,14 @@ defmodule MateriaWeb.UserController do
     end
   end
 
-  def send_verify_mail(conn, %{"id" => id}) do
-    # メールアドレス検証用のメール送信
-    user = Accounts.get_user!(id)
-
-    with {:ok, _result} = Accounts.send_verify_mail(user) do
-      send_resp(conn, :no_content, "")
-    end
-  end
+  #def send_verify_mail(conn, %{"id" => id}) do
+  #  # メールアドレス検証用のメール送信
+  #  user = Accounts.get_user!(id)
+#
+  #  with {:ok, _result} = Accounts.send_verify_mail(user) do
+  #    send_resp(conn, :no_content, "")
+  #  end
+  #end
 
   def registration_tmp_user(conn, %{"email" => email, "role" => role}) do
     MateriaWeb.ControllerBase.transaction_flow(conn, :tmp_user, Materia.Accounts, :regster_tmp_user, [email, role])
@@ -77,7 +76,7 @@ defmodule MateriaWeb.UserController do
     conn = MateriaWeb.ControllerBase.transaction_flow(conn, :user, Materia.Accounts, :registration_user, [user, params])
     if Map.has_key?(conn, :private) do
       token = conn.private.guardian_default_token
-      Materia.Authenticator.revoke(token)
+      Materia.UserAuthenticator.revoke(token)
     end
     conn
   end
@@ -88,7 +87,7 @@ defmodule MateriaWeb.UserController do
     user = Accounts.get_user!(id)
     conn = MateriaWeb.ControllerBase.transaction_flow(conn, :user_token, Materia.Accounts, :registration_user_and_sign_in, [user, params])
     token = conn.private.guardian_default_token
-    Materia.Authenticator.revoke(token)
+    Materia.UserAuthenticator.revoke(token)
     conn
   end
 
@@ -102,7 +101,7 @@ defmodule MateriaWeb.UserController do
     user = Accounts.get_user!(id)
     conn = MateriaWeb.ControllerBase.transaction_flow(conn, :user, Materia.Accounts, :reset_my_password, [user, password])
     token = conn.private.guardian_default_token
-    Materia.Authenticator.revoke(token)
+    Materia.UserAuthenticator.revoke(token)
     conn
   end
 
diff --git a/lib/materia_web/router.ex b/lib/materia_web/router.ex
index 10d40d7..54a1124 100644
--- a/lib/materia_web/router.ex
+++ b/lib/materia_web/router.ex
@@ -14,7 +14,11 @@ defmodule MateriaWeb.Router do
   end
 
   pipeline :guardian_auth do
-    plug Materia.AuthenticatePipeline
+    plug Materia.UserAuthPipeline
+  end
+
+  pipeline :guardian_auth_acount do
+    plug Materia.AccountAuthPipeline
   end
 
   pipeline :tmp_user_auth do
@@ -67,7 +71,15 @@ defmodule MateriaWeb.Router do
     post "search-users", UserController, :list_users_by_params
     resources "/addresses", AddressController, except: [:new, :edit]
     post "create-my-addres", AddressController, :create_my_address
+    resources "/accounts", AccountController, except: [:new, :edit]
+    post "search-accounts", AccountController, :list_accounts_by_params
+
+  end
+
+  scope "/api", MateriaWeb do
+    pipe_through [ :api, :guardian_auth_acount]
 
+    get "/my-account", AccountController, :show_my_account
   end
 
   scope "/api/ops", MateriaWeb do
diff --git a/lib/materia_web/views/account_view.ex b/lib/materia_web/views/account_view.ex
new file mode 100644
index 0000000..6da73ca
--- /dev/null
+++ b/lib/materia_web/views/account_view.ex
@@ -0,0 +1,39 @@
+defmodule MateriaWeb.AccountView do
+  use MateriaWeb, :view
+  alias MateriaWeb.AccountView
+
+  alias MateriaWeb.OrganizationView
+  alias MateriaWeb.UserView
+
+  def render("index.json", %{accounts: accounts}) do
+    render_many(accounts, AccountView, "account.json")
+  end
+
+  def render("show.json", %{account: account}) do
+    render_one(account, AccountView, "account.json")
+  end
+
+  def render("account.json", %{account: account}) do
+    result_map = %{id: account.id,
+      external_code: account.external_code,
+      name: account.name,
+      start_datetime: account.start_datetime,
+      frozen_datetime: account.frozen_datetime,
+      expired_datetime: account.expired_datetime,
+      descriptions: account.descriptions,
+      status: account.status,
+      lock_version: account.lock_version}
+    result_map =
+    if Map.has_key?(account, :main_user) && Ecto.assoc_loaded?(account.main_user) do
+      Map.put(result_map, :main_user, UserView.render("show.json", %{user: account.main_user}))
+    else
+      Map.put(result_map, :main_user, nil)
+    end
+    result_map =
+      if Map.has_key?(account, :organization) && Ecto.assoc_loaded?(account.organization) do
+        Map.put(result_map, :organization, OrganizationView.render("show.json", %{organization: account.organization}))
+      else
+        Map.put(result_map, :organization, nil)
+      end
+  end
+end
diff --git a/lib/mix/templates/6_create_accounts.exs b/lib/mix/templates/6_create_accounts.exs
new file mode 100644
index 0000000..50092e5
--- /dev/null
+++ b/lib/mix/templates/6_create_accounts.exs
@@ -0,0 +1,25 @@
+defmodule Materia.Repo.Migrations.CreateAccounts do
+  use Ecto.Migration
+
+  def change do
+    create table(:accounts) do
+      add :external_code, :string
+      add :name, :string
+      add :start_datetime, :utc_datetime
+      add :frozen_datetime, :utc_datetime
+      add :expired_datetime, :utc_datetime
+      add :descriptions, :string, size: 1000
+      add :organization_id, references(:organizations, on_delete: :nothing)
+      add :main_user_id, references(:users, on_delete: :nothing)
+      add :status, :integer
+      add :lock_version, :bigint
+
+      timestamps()
+    end
+
+    create unique_index(:accounts, [:external_code])
+    create index(:accounts, [:name])
+    create index(:accounts, [:organization_id])
+    create index(:accounts, [:status, :start_datetime])
+  end
+end
diff --git a/mix.exs b/mix.exs
index 2906f0c..d6024e7 100644
--- a/mix.exs
+++ b/mix.exs
@@ -4,7 +4,7 @@ defmodule Materia.Mixfile do
   def project do
     [
       app: :materia,
-      version: "0.1.1",
+      version: "0.1.2",
       elixir: "~> 1.6",
       test_coverage: [tool: ExCoveralls],
       preferred_cli_env: ["coveralls": :test, "coveralls.detail": :test, "coveralls.post": :test, "coveralls.html": :test],
diff --git a/priv/repo/migrations/20181211023323_materia_1_craete_users.exs b/priv/repo/migrations/20190110020429_materia_1_craete_users.exs
similarity index 100%
rename from priv/repo/migrations/20181211023323_materia_1_craete_users.exs
rename to priv/repo/migrations/20190110020429_materia_1_craete_users.exs
diff --git a/priv/repo/migrations/20181211023324_materia_2_craete_organizations.exs b/priv/repo/migrations/20190110020430_materia_2_craete_organizations.exs
similarity index 100%
rename from priv/repo/migrations/20181211023324_materia_2_craete_organizations.exs
rename to priv/repo/migrations/20190110020430_materia_2_craete_organizations.exs
diff --git a/priv/repo/migrations/20181211023325_materia_3_craete_address.exs b/priv/repo/migrations/20190110020431_materia_3_craete_address.exs
similarity index 100%
rename from priv/repo/migrations/20181211023325_materia_3_craete_address.exs
rename to priv/repo/migrations/20190110020431_materia_3_craete_address.exs
diff --git a/priv/repo/migrations/20181211023326_materia_4_craete_grants.exs b/priv/repo/migrations/20190110020432_materia_4_craete_grants.exs
similarity index 100%
rename from priv/repo/migrations/20181211023326_materia_4_craete_grants.exs
rename to priv/repo/migrations/20190110020432_materia_4_craete_grants.exs
diff --git a/priv/repo/migrations/20181211023327_materia_5_craete_mail_templates.exs b/priv/repo/migrations/20190110020433_materia_5_craete_mail_templates.exs
similarity index 100%
rename from priv/repo/migrations/20181211023327_materia_5_craete_mail_templates.exs
rename to priv/repo/migrations/20190110020433_materia_5_craete_mail_templates.exs
diff --git a/priv/repo/migrations/20190110020434_materia_6_create_accounts.exs b/priv/repo/migrations/20190110020434_materia_6_create_accounts.exs
new file mode 100644
index 0000000..50092e5
--- /dev/null
+++ b/priv/repo/migrations/20190110020434_materia_6_create_accounts.exs
@@ -0,0 +1,25 @@
+defmodule Materia.Repo.Migrations.CreateAccounts do
+  use Ecto.Migration
+
+  def change do
+    create table(:accounts) do
+      add :external_code, :string
+      add :name, :string
+      add :start_datetime, :utc_datetime
+      add :frozen_datetime, :utc_datetime
+      add :expired_datetime, :utc_datetime
+      add :descriptions, :string, size: 1000
+      add :organization_id, references(:organizations, on_delete: :nothing)
+      add :main_user_id, references(:users, on_delete: :nothing)
+      add :status, :integer
+      add :lock_version, :bigint
+
+      timestamps()
+    end
+
+    create unique_index(:accounts, [:external_code])
+    create index(:accounts, [:name])
+    create index(:accounts, [:organization_id])
+    create index(:accounts, [:status, :start_datetime])
+  end
+end
diff --git a/priv/repo/seeds.exs b/priv/repo/seeds.exs
index af4bf0b..2c8a96f 100644
--- a/priv/repo/seeds.exs
+++ b/priv/repo/seeds.exs
@@ -31,6 +31,8 @@ Accounts.update_user(user_hogehoge, %{organization_id: organization_hogehoge.id}
 Locations.create_address(%{organization_id: organization_hogehoge.id, subject: "registry", location: "福岡県", zip_code: "810-ZZZZ", address1: "福岡市中央区", address2: "天神 x-x-xx"})
 Locations.create_address(%{organization_id: organization_hogehoge.id, subject: "branch", location: "福岡県", zip_code: "812-ZZZZ", address1: "北九州市小倉北区", address2: "浅野 x-x-xx"})
 
+{:ok, account} = Accounts.create_account(%{"external_code" => "hogehoge_code", "name" => "hogehoge account", "start_datetime" => "2019-01-10T10:03:50.293740Z", "main_user_id" => user_hogehoge.id, "organization_id" => organization_hogehoge.id})
+
 alias Materia.Mails
 
 Mails.create_mail_template(%{ mail_template_type: "user_registration_request", subject: "【注意！登録は完了していません】{!email}様 本登録のご案内", body: "{!email}様\nこの度は当サービスへ仮登録をいただき誠にありがとうございます。\n\n本登録のご案内をいたます。\n\n下記URLのリンクをクリックし、必要情報を入力の上、30分以内に本登録操作の完了をお願いいたします。\n操作完了後\"【本登録完了しました】\"のタイトルのメールが届きましたら本登録完了となります。\n\n https://{!user_registration_url}?param=!{user_regstration_token} \n\n------------------------------\nカラビナテクノロジー株式会社\n〒810-0001 \n福岡市中央区天神1-2-4 農業共済ビル2F\n------------------------------" })
diff --git a/test/materia_web/controllers/account_controller_test.exs b/test/materia_web/controllers/account_controller_test.exs
new file mode 100644
index 0000000..17f1b44
--- /dev/null
+++ b/test/materia_web/controllers/account_controller_test.exs
@@ -0,0 +1,113 @@
+defmodule MateriaWeb.AccountControllerTest do
+  use MateriaWeb.ConnCase
+
+  alias Materia.Accounts
+  alias Materia.Accounts.Account
+
+  @admin_user_attrs %{
+    account: "hogehoge_code",
+    email: "hogehoge@example.com",
+    password: "hogehoge",
+  }
+
+  setup %{conn: conn} do
+    {:ok, conn: put_req_header(conn, "accept", "application/json")}
+  end
+
+  # :location, :zip_code, :address1, :address2, :latitude, :longitude, :user_id, :organization_id, :subject, :lock_version]
+
+  describe "Account REST API" do
+    test "CRUD test", %{conn: conn} do
+      # オペレーターログイン
+      token_conn = post(conn, authenticator_path(conn, :sign_in), @admin_user_attrs)
+      resp_sgin_in = json_response(token_conn, 201)
+      %{"access_token" => token} =  resp_sgin_in
+      %{"id" => user_id} =  resp_sgin_in
+      conn_auth = put_req_header(conn, "authorization", "Bearer " <> token)
+
+      # 一覧紹介
+      conn_index0 = get(conn_auth, account_path(conn, :index))
+      resp_index0 = json_response(conn_index0, 200)
+      assert length(resp_index0) == 1
+
+      # 登録
+      conn_create =
+        post(conn_auth, account_path(conn, :create), %{
+          "external_code" => "some external_code",
+          "name" => "some name",
+          "descriptions" => "some descriptions",
+          "organization" => 1,
+          "main_user_id" => 1
+        })
+      resp_create = json_response(conn_create, 201)
+
+       # 照会
+      conn_show = get(conn_auth, account_path(conn, :show, resp_create["id"]))
+
+      resp_show = json_response(conn_show, 200)
+      assert Map.delete(resp_show, "id") |> Map.delete("start_datetime") == %{
+        "descriptions" => "some descriptions",
+        "expired_datetime" => nil,
+        "external_code" => "some external_code",
+        "frozen_datetime" => nil,
+        "lock_version" => 0,
+        "main_user" => nil,
+        "name" => "some name",
+        "organization" => nil,
+        "status" => 1
+      }
+      assert resp_create["start_datetime"] != nil
+
+      # 汎用検索
+      conn_show1 =
+        post(conn_auth, account_path(conn, :list_accounts_by_params), %{
+          "and" => [ %{"external_code" => "some external_code"}]
+        })
+        resp_show1 = json_response(conn_show1, 200)
+        assert length(resp_show1) == 1
+
+      #所属組織のアカウントを取得
+      conn_show2 = get(conn_auth, account_path(conn, :show_my_account))
+      resp_show2 = json_response(conn_show2, 200)
+      assert resp_show2["name"] == "hogehoge account"
+
+      # アカウント凍結
+      conn_update =
+        put(conn_auth, account_path(conn, :update, resp_create["id"]), %{
+          "external_code" => "updated external_code",
+          "name" => "updated name",
+          "descriptions" => "updated descriptions",
+          "status" => Account.status.frozen
+        })
+
+        resp_update = json_response(conn_update, 200)
+
+        assert resp_update["frozen_datetime"]  != nil
+
+      # アカウント閉鎖
+      conn_update2 =
+        put(conn_auth, account_path(conn, :update, resp_create["id"]), %{
+          "status" => Account.status.expired
+        })
+
+        resp_update2 = json_response(conn_update2, 200)
+
+        assert resp_update2["expired_datetime"]  != nil
+
+      # 削除
+      conn_del = delete(conn_auth, account_path(conn, :delete, resp_create["id"]))
+      resp_del = response(conn_del, 204)
+
+      # 汎用検索
+      conn_show4 =
+        post(conn_auth, account_path(conn, :list_accounts_by_params), %{
+          "and" => [ %{"external_code" => "updated external_code"}]
+        })
+        resp_show4 = json_response(conn_show4, 200)
+        assert resp_show4 == []
+        assert length(resp_show4) == 0
+
+    end
+
+  end
+end
diff --git a/test/materia_web/controllers/authenticator_conrtoller_test.exs b/test/materia_web/controllers/authenticator_conrtoller_test.exs
new file mode 100644
index 0000000..5d1e089
--- /dev/null
+++ b/test/materia_web/controllers/authenticator_conrtoller_test.exs
@@ -0,0 +1,209 @@
+defmodule MateriaWeb.AuthenticatorControllerTest do
+  use MateriaWeb.ConnCase
+
+  alias Materia.Accounts
+
+  setup %{conn: conn} do
+    {:ok, conn: put_req_header(conn, "accept", "application/json")}
+  end
+
+  describe "sign-in by user " do
+    test "sign-in life cycle by user", %{conn: conn} do
+
+    attr = %{
+      "email" => "fugafuga@example.com",
+      "password" => "fugafuga",
+    }
+    token_conn = post(conn, authenticator_path(conn, :sign_in), attr)
+    resp_token = json_response(token_conn, 201)
+    access_token = resp_token["access_token"]
+    conn_auth = put_req_header(conn, "authorization", "Bearer " <> access_token)
+
+    conn_show_me = get(conn_auth, user_path(conn, :show_me))
+    resp_show_me = json_response(conn_show_me, 200)
+    assert resp_show_me == %{
+      "addresses" => [],
+      "back_ground_img_url" => nil,
+      "descriptions" => nil,
+      "email" => "fugafuga@example.com",
+      "external_user_id" => nil,
+      "icon_img_url" => nil,
+      "id" => 2,
+      "lock_version" => 1,
+      "name" => "fugafuga",
+      "organization" => nil,
+      "phone_number" => nil,
+      "role" => "operator",
+      "status" => 1
+    }
+
+    conn_valid = get(conn_auth, authenticator_path(conn, :is_authenticated))
+    resp_valid = response(conn_valid, 200)
+    assert resp_valid == "{\"message\":\"authenticated\"}"
+
+    # refresh token
+    refresh_token = resp_token["refresh_token"]
+    conn_refresh = post(conn, authenticator_path(conn, :refresh), %{"refresh_token" => refresh_token})
+    resp_refresh = json_response(conn_refresh, 201)
+    assert resp_refresh["access_token"] != access_token
+
+    conn_auth2 = put_req_header(conn, "authorization", "Bearer " <> access_token)
+
+    conn_show_me2 = get(conn_auth2, user_path(conn, :show_me))
+    resp_show_me2 = json_response(conn_show_me2, 200)
+    assert resp_show_me2 == %{
+      "addresses" => [],
+      "back_ground_img_url" => nil,
+      "descriptions" => nil,
+      "email" => "fugafuga@example.com",
+      "external_user_id" => nil,
+      "icon_img_url" => nil,
+      "id" => 2,
+      "lock_version" => 1,
+      "name" => "fugafuga",
+      "organization" => nil,
+      "phone_number" => nil,
+      "role" => "operator",
+      "status" => 1
+    }
+
+    # sign-out
+    conn_sign_out = post(conn_auth2, authenticator_path(conn, :sign_out))
+    resp_sing_out = response(conn_sign_out, 200)
+    assert resp_sing_out == "{\"ok\":true}"
+
+    conn_valid3 = get(conn_auth2, authenticator_path(conn, :is_authenticated))
+    resp_valid3 = response(conn_valid3, 401)
+    assert resp_valid3 == "{\"message\":\"invalid_token\"}"
+
+
+    end
+  end
+
+  describe "sign-in by account and user" do
+    test "sign-in life cycle by account and user", %{conn: conn} do
+
+      attr = %{
+        "account" => "hogehoge_code",
+        "email" => "hogehoge@example.com",
+        "password" => "hogehoge",
+      }
+    token_conn = post(conn, authenticator_path(conn, :sign_in), attr)
+    resp_token = json_response(token_conn, 201)
+    access_token = resp_token["access_token"]
+    conn_auth = put_req_header(conn, "authorization", "Bearer " <> access_token)
+
+    conn_show_me = get(conn_auth, user_path(conn, :show_me))
+    resp_show_me = json_response(conn_show_me, 200)
+    assert resp_show_me == %{
+      "addresses" => [
+        %{
+          "address1" => "福岡市中央区",
+          "address2" => "大名 x-x-xx",
+          "id" => 2,
+          "latitude" => nil,
+          "location" => "福岡県",
+          "lock_version" => 0,
+          "longitude" => nil,
+          "organization" => [],
+          "subject" => "billing",
+          "user" => [],
+          "zip_code" => "810-ZZZZ"
+        },
+        %{
+          "address1" => "福岡市中央区",
+          "address2" => "港 x-x-xx",
+          "id" => 1,
+          "latitude" => nil,
+          "location" => "福岡県",
+          "lock_version" => 0,
+          "longitude" => nil,
+          "organization" => [],
+          "subject" => "living",
+          "user" => [],
+          "zip_code" => "810-ZZZZ"
+        }
+      ],
+      "back_ground_img_url" => nil,
+      "descriptions" => nil,
+      "email" => "hogehoge@example.com",
+      "external_user_id" => nil,
+      "icon_img_url" => nil,
+      "id" => 1,
+      "lock_version" => 2,
+      "name" => "hogehoge",
+      "organization" => %{
+        "addresses" => [],
+        "back_ground_img_url" => "https://hogehoge.com/ib_img.jpg",
+        "hp_url" => "https://hogehoge.inc",
+        "id" => 1,
+        "lock_version" => 1,
+        "name" => "hogehoge.inc",
+        "one_line_message" => "let's do this.",
+        "phone_number" => nil,
+        "profile_img_url" => "https://hogehoge.com/prof_img.jpg",
+        "status" => 1,
+        "users" => []
+      },
+      "phone_number" => nil,
+      "role" => "admin",
+      "status" => 1
+    }
+
+    conn_show_my_account = get(conn_auth, account_path(conn, :show_my_account))
+    resp_show_my_account = json_response(conn_show_my_account, 200)
+    assert resp_show_my_account == %{
+      "descriptions" => nil,
+      "expired_datetime" => nil,
+      "external_code" => "hogehoge_code",
+      "frozen_datetime" => nil,
+      "id" => 1,
+      "lock_version" => 0,
+      "main_user" => nil,
+      "name" => "hogehoge account",
+      "organization" => nil,
+      "start_datetime" => "2019-01-10T10:03:50.293740Z",
+      "status" => 1
+    }
+
+    conn_valid = get(conn_auth, authenticator_path(conn, :is_authenticated))
+    resp_valid = response(conn_valid, 200)
+    assert resp_valid == "{\"message\":\"authenticated\"}"
+
+    # refresh token
+    refresh_token = resp_token["refresh_token"]
+    conn_refresh = post(conn, authenticator_path(conn, :refresh), %{"refresh_token" => refresh_token})
+    resp_refresh = json_response(conn_refresh, 201)
+    assert resp_refresh["access_token"] != access_token
+
+    conn_auth2 = put_req_header(conn, "authorization", "Bearer " <> access_token)
+
+    conn_show_my_account2 = get(conn_auth2, account_path(conn, :show_my_account))
+    resp_show_my_account2 = json_response(conn_show_my_account2, 200)
+    assert resp_show_my_account2 == %{
+      "descriptions" => nil,
+      "expired_datetime" => nil,
+      "external_code" => "hogehoge_code",
+      "frozen_datetime" => nil,
+      "id" => 1,
+      "lock_version" => 0,
+      "main_user" => nil,
+      "name" => "hogehoge account",
+      "organization" => nil,
+      "start_datetime" => "2019-01-10T10:03:50.293740Z",
+      "status" => 1
+    }
+
+     # sign-out
+     conn_sign_out = post(conn_auth2, authenticator_path(conn, :sign_out))
+     resp_sing_out = response(conn_sign_out, 200)
+     assert resp_sing_out == "{\"ok\":true}"
+
+     conn_valid3 = get(conn_auth2, authenticator_path(conn, :is_authenticated))
+     resp_valid3 = response(conn_valid3, 401)
+     assert resp_valid3 == "{\"message\":\"invalid_token\"}"
+
+    end
+  end
+
+end