diff --git a/app/Files/PDF/PDFFile.php b/app/Files/PDF/PDFFile.php
new file mode 100644
index 0000000..a118fed
--- /dev/null
+++ b/app/Files/PDF/PDFFile.php
@@ -0,0 +1,47 @@
+<?php
+
+namespace App\Files\PDF;
+
+use App\Files\TmpFile;
+
+abstract class PDFFile extends TmpFile
+{
+    protected const DIR = ['pdf'];
+
+    private string $appFileName = "";
+
+    public function __construct(?string $id = null)
+    {
+        parent::__construct($id);
+    }
+
+    /**
+     * @override
+     */
+    public function getFileExtension(): string
+    {
+        return "pdf";
+    }
+
+    /**
+     * @override
+     */
+    public function getMimeType(): string
+    {
+        return "application/pdf";
+    }
+
+    /**
+     * @override
+     */
+    public function getAppFileName()
+    {
+        return $this->appFileName;
+    }
+
+    public function setAppFileName(string $fileName)
+    {
+        $this->appFileName = $fileName;
+        return $this;
+    }
+}
diff --git a/app/Files/PDF/Receipt.php b/app/Files/PDF/Receipt.php
new file mode 100644
index 0000000..f5d371a
--- /dev/null
+++ b/app/Files/PDF/Receipt.php
@@ -0,0 +1,21 @@
+<?php
+
+namespace App\Files\PDF;
+
+
+class Receipt extends PDFFile
+{
+
+    protected const DIR = [
+        ...parent::DIR,
+        'receipt'
+    ];
+
+    /**
+     * @override
+     */
+    protected function getFileTypeName(): string
+    {
+        return "ReceiptPDF";
+    }
+}
diff --git a/app/Files/TmpFile.php b/app/Files/TmpFile.php
index a1ae4d0..724cde4 100644
--- a/app/Files/TmpFile.php
+++ b/app/Files/TmpFile.php
@@ -35,6 +35,8 @@ class TmpFile
 
     protected string $uuid;
 
+    protected string $content;
+
 
     public function __construct(?string $id = null)
     {
@@ -59,16 +61,26 @@ class TmpFile
         return "tmp";
     }
 
-    protected function getFileExtension(): string
+    public function getFileExtension(): string
     {
         return "tmp";
     }
 
-    final protected function getFileName(): string
+    public function getMimeType(): string
+    {
+        return "txt/plain";
+    }
+
+    final public function getFileName(): string
     {
         return sprintf("%s_%s.%s", $this->getFileTypeName(), $this->uuid, $this->getFileExtension());
     }
 
+    public function getAppFileName()
+    {
+        return $this->getFileName();
+    }
+
     public function getId(): string
     {
         return $this->uuid;
@@ -93,16 +105,25 @@ class TmpFile
     public function put(string $content)
     {
         Storage::put($this->getPath(), $content);
+        $this->content = $content;
+        return $this;
     }
 
-    public function get()
+    public function load()
     {
-        return Storage::get($this->getPath());
+        $this->content =  Storage::get($this->getPath());
+        return $this;
     }
 
     public function append(string $content)
     {
         Storage::append($this->getPath(), $content);
+        $this->content .= $content;
+        return $this;
+    }
+    public function get(): string
+    {
+        return $this->content;
     }
 
     public function download(string $name = "download")
@@ -122,6 +143,7 @@ class TmpFile
             if ($ret) info(sprintf("ファイル削除:%s ", $this->getFullPath()));
             return;
         } else {
+            $this->content = "";
             DeleteFile::dispatch($this)
                 ->delay($delay);
             return;
diff --git a/app/Kintone/KintoneAccess.php b/app/Kintone/KintoneAccess.php
index 9c3e860..21a3710 100644
--- a/app/Kintone/KintoneAccess.php
+++ b/app/Kintone/KintoneAccess.php
@@ -4,6 +4,7 @@ namespace App\Kintone;
 
 use App\Exceptions\AppCommonException;
 use App\Exceptions\ConfigException;
+use App\Files\TmpFile;
 use App\Kintone\Models\KintoneModel;
 use Exception;
 use Illuminate\Database\Eloquent\ModelNotFoundException;
@@ -403,16 +404,25 @@ class KintoneAccess
     /**
      * ファイルアップロード
      *
-     * @param  UploadedFile $file
+     * @param  UploadedFile|TmpFile $file
      * @return string fileKey
      */
-    public function filePut(UploadedFile $file): string
+    public function filePut(UploadedFile|TmpFile $file): string
     {
-        $content = file_get_contents($file);
+        $content = "";
+        $sendFileName = "";
+        if ($file instanceof UploadedFile) {
+            $content = file_get_contents($file);
+            $sendFileName =  sprintf("file.%s", $file->extension());
+        } else if ($file instanceof TmpFile) {
+            $content = $file->get();
+            $sendFileName = $file->getAppFileName();
+        }
+
         $response = Http::withHeaders([
             "X-Cybozu-API-Token" => $this->apiToken,
         ])
-            ->attach("file", $content, sprintf("file.%s", $file->extension()))
+            ->attach("file", $content, $sendFileName)
             ->post($this->getFileUrl());
 
         if ($response->failed()) {
diff --git a/app/Kintone/Models/KintoneModel.php b/app/Kintone/Models/KintoneModel.php
index 9f675ed..90ba194 100644
--- a/app/Kintone/Models/KintoneModel.php
+++ b/app/Kintone/Models/KintoneModel.php
@@ -2,15 +2,18 @@
 
 namespace App\Kintone\Models;
 
-use App\Exceptions\AppCommonException;
 use App\Exceptions\ConfigException;
+use App\Files\TmpFile;
 use App\Kintone\File;
 use App\Kintone\KintoneAccess;
 use App\Kintone\KintoneAccessStore;
 use App\Kintone\KintoneRecordQuery;
+use App\Kintone\Models\SubTable\SubTableData;
 use App\Util\DateUtil;
+use Illuminate\Http\UploadedFile;
 use Illuminate\Support\Arr;
 use Illuminate\Support\Carbon;
+use Illuminate\Support\Collection;
 use Illuminate\Support\Str;
 use LogicException;
 use stdClass;
@@ -89,6 +92,13 @@ abstract class KintoneModel
     {
         return static::getAccess()->find($recordId);
     }
+    /**
+     * @return static
+     */
+    public static function first(?KintoneRecordQuery $query = null)
+    {
+        return static::getAccess()->first($query);
+    }
 
     public static function getDropDownOptions(string $fieldCode): array
     {
@@ -112,8 +122,12 @@ abstract class KintoneModel
     protected ?stdClass $dataOrigin = null;
     protected stdClass $data;
 
+    const FIELD_RECORD_NO = "レコード番号";
+
     protected const FIELDS = [];
 
+    protected const SUB_TABLES = [];
+
     protected const FIELD_NAMES = [];
 
     protected const RELATIONS = [];
@@ -148,36 +162,15 @@ abstract class KintoneModel
 
     public function set(string $fieldCode, $value)
     {
-        $field = Arr::get(static::FIELDS, $fieldCode);
-        if ($field instanceof FieldType) {
-            $this->setData($fieldCode, $field, $value);
-        } else if (is_array($field)) {
-            $this->setTable($fieldCode, $value);
+        $type = $this->getFieldType($fieldCode);
+        if ($type) {
+            $this->setData($fieldCode, $value);
+            data_set($this->changed, $fieldCode, true);
         }
-
-        data_set($this->changed, $fieldCode, true);
         return $this;
     }
 
-    private function setTable(string $fieldCode, array $table)
-    {
-        foreach ($table as $index => $row) {
-            $row = data_get($row, "value");
-            $this->setTableRow($fieldCode, $index, $row);
-        }
-    }
-
-    private function setTableRow(string $fieldCode, int $index, array $row)
-    {
-        foreach ($row as $columnFieldCode => $column) {
-            $value = $column["value"];
-            $type = static::FIELDS[$fieldCode][$columnFieldCode];
-            $insertKey = sprintf("%s.%d.%s", $fieldCode, $index, $columnFieldCode);
-            $this->setData($insertKey, $type, $value);
-        }
-    }
-
-    private function setData(string $path, FieldType $type, $value)
+    private function setData(string $path, $value)
     {
         data_set($this->data, $path, $value);
 
@@ -207,43 +200,73 @@ abstract class KintoneModel
                 continue;
             }
 
-            $type = FieldType::tryFrom($type);
-            if ($type === null) continue;
+            data_set($this->data, $fieldCode, $this->readData($ele, $fieldCode));
+        }
+
+        if ($this->recordId === null) {
+            throw new LogicException(sprintf("レコード番号取得失敗 :%s", static::class));
+        }
+
+        $ret =  $this->setDataCustom($data);
+        if ($ret) {
+            $this->clean();
+        }
+        return $ret;
+    }
 
+    private function readData(array $data, string $fieldCode = "")
+    {
+        $type = data_get($data, "type");
+        $value = data_get($data, "value");
+        if ($type === null || $value === null) {
+            return null;
+        }
+
+        $type = FieldType::tryFrom($type);
+        if ($type !== null) {
             if (in_array($type, [FieldType::DATETIME, FieldType::DATE])) {
                 if ($value) {
-                    data_set($this->data, $fieldCode, DateUtil::parse($value));
+                    return DateUtil::parse($value);
                 } else {
-                    data_set($this->data, $fieldCode, null);
+                    return null;
                 }
-                continue;
+            }
+            if ($type === FieldType::NUMBER) {
+                return intval($value);
             }
             if ($type === FieldType::FILE) {
                 $ret = [];
                 foreach ($value as $f) {
                     $ret[] =  new File($f);
                 }
-                data_set($this->data, $fieldCode, $ret);
-                continue;
+                return $ret;
             }
-            if ($type === FieldType::SUBTABLE) {
-                continue;
+            if ($type === FieldType::SUBTABLE && $this->getFieldType($fieldCode)) {
+                $ret = collect();
+                foreach ($value as $v) {
+                    $rowRet =
+                        $rowArray = data_get($v, 'value');
+                    foreach ($rowArray as $subFieldCode => $ele) {
+                        $rowRet[$subFieldCode] = $this->readData($ele);
+                    }
+                    $ret->push($this->getSubTableData($fieldCode, $rowRet));
+                }
+                return $ret;
             }
 
-
-            // 以外はそのまま格納
-            data_set($this->data, $fieldCode, $value);
+            return $value;
         }
 
-        if ($this->recordId === null) {
-            throw new LogicException(sprintf("レコード番号取得失敗 :%s", static::class));
-        }
+        return null;
+    }
 
-        $ret =  $this->setDataCustom($data);
-        if ($ret) {
-            $this->clean();
+    private function getSubTableData(string $fieldCode, array $data): SubTableData
+    {
+        $className = data_get(static::SUB_TABLES, $fieldCode, "");
+        if (class_exists($className)) {
+            return new $className($data);
         }
-        return $ret;
+        throw new LogicException("キントーン設定不備");
     }
 
 
@@ -273,28 +296,54 @@ abstract class KintoneModel
             }
 
             $path = sprintf("%s.value", $fieldCode);
-            if ($type === FieldType::DATETIME) {
-                $data =  $this->getDate($fieldCode);
-                if ($data) {
-                    data_set($ret, $path, $data->toIso8601ZuluString());
-                } else {
-                    data_set($ret, $path, "");
-                }
-                continue;
+            data_set($ret, $path, $this->getApiLayoutValue($fieldCode));
+        }
+
+        return array_merge($ret, $this->getApiLayoutCustom());
+    }
+
+    private function getApiLayoutValue(string $fieldCode)
+    {
+
+        $ret = [];
+        $data = $this->get($fieldCode);
+
+        $type = $this->getFieldType($fieldCode);
+
+        if ($type === FieldType::DATETIME) {
+            $data =  $this->getDate($fieldCode);
+            if ($data) {
+                return $data->toIso8601ZuluString();
+            } else {
+                return "";
             }
-            if ($type === FieldType::DATE) {
-                $data =  $this->getDate($fieldCode);
-                if ($data) {
-                    data_set($ret, $path, $data->toDateString());
-                } else {
-                    data_set($ret, $path, "");
+        }
+        if ($type === FieldType::DATE) {
+            $data =  $this->getDate($fieldCode);
+            if ($data) {
+                return  $data->toDateString();
+            } else {
+                return "";
+            }
+        }
+
+        if ($data instanceof Collection) {
+            $ret = [];
+            foreach ($data as $ele) {
+                if ($ele instanceof SubTableData) {
+                    $obj = [];
+                    $obj['value'] = $ele->toArray();
+                    $ret[] = $obj;
                 }
-                continue;
             }
-            data_set($ret, $path, data_get($this->data, $fieldCode));
+            return $ret;
         }
+        return  data_get($this->data, $fieldCode);
+    }
 
-        return array_merge($ret, $this->getApiLayoutCustom());
+    private function getFieldType(string $fieldCode): ?FieldType
+    {
+        return data_get(static::FIELDS, $fieldCode);
     }
 
     public function get(string $key)
@@ -346,6 +395,46 @@ abstract class KintoneModel
         return $this->createdAt;
     }
 
+    /**
+     * @param string $fieldCode
+     * @param Collection<int, UploadedFile|TmpFile> $files
+     * @param bool $override
+     * @return static
+     */
+    public function setFiles(string $fieldCode, Collection $files, bool $override = true): static
+    {
+        if ($override) {
+            $this->set($fieldCode, []);
+        }
+        foreach ($files as $file) {
+            $this->addFile($fieldCode, $file);
+        }
+        return $this;
+    }
+
+    public function addFile(string $fieldCode, UploadedFile|TmpFile $file)
+    {
+        if ($file instanceof UploadedFile) {
+            $name = sprintf("image_%d.%s", Str::uuid(), $file->extension());
+            $contentType = $file->getClientMimeType();
+        } else {
+            $name = $file->getAppFileName();
+            $contentType = $file->getMimeType();
+        }
+        $access = $this->getAccess();
+
+        $field = $this->get($fieldCode);
+
+        array_push($field,  [
+            'fileKey' => $access->filePut($file),
+            'name' =>  $name,
+            'contentType' => $contentType,
+        ]);
+
+        $this->set($fieldCode, $field);
+        return $this;
+    }
+
     public function save()
     {
         $access = static::getAccess();
diff --git a/app/Kintone/Models/Receipt.php b/app/Kintone/Models/Receipt.php
new file mode 100644
index 0000000..eb9170d
--- /dev/null
+++ b/app/Kintone/Models/Receipt.php
@@ -0,0 +1,51 @@
+<?php
+
+namespace App\Kintone\Models;
+
+use App\Kintone\Models\SubTable\SeasonTicketContractReserve\TargetRoom;
+use Illuminate\Support\Collection;
+
+/**
+ * アプリ名 領収証
+ * @property string receiptNo
+ * @property int customerCode
+ * @property string customerName
+ * @property string parkingName
+ * @property string receiptCustomerName
+ * @property string receiptPurpose
+ * @property int receiptTotalAmount
+ */
+class Receipt extends KintoneModel
+{
+    const CONFIG_KEY = "KINTONE_APP_RECEIPT";
+
+    const FIELD_RECEIPT_NO = "領収証番号";
+    const FIELD_CUSTOMER_CODE = "顧客コード";
+    const FIELD_CUSTOMER_NAME = "顧客名";
+    const FIELD_RECEIPT_CUSTOMER_NAME = "宛名";
+    const FIELD_RECEIPT_PURPOSE = "但し書き";
+    const FIELD_RECEIPT_TOTAL_AMOUNT = "合計";
+
+
+    const FIELD_RECEIPT_PDF_FILE = "領収証PDF";
+
+    protected const FIELDS = [
+        ...parent::FIELDS,
+        self::FIELD_RECEIPT_NO => FieldType::SINGLE_LINE_TEXT,
+        self::FIELD_CUSTOMER_CODE => FieldType::NUMBER,
+        self::FIELD_CUSTOMER_NAME => FieldType::SINGLE_LINE_TEXT,
+        self::FIELD_RECEIPT_CUSTOMER_NAME => FieldType::SINGLE_LINE_TEXT,
+        self::FIELD_RECEIPT_PURPOSE => FieldType::SINGLE_LINE_TEXT,
+        self::FIELD_RECEIPT_TOTAL_AMOUNT => FieldType::NUMBER,
+        self::FIELD_RECEIPT_PDF_FILE => FieldType::FILE,
+    ];
+
+    protected const FIELD_NAMES = [
+        ...parent::FIELD_NAMES,
+    ];
+
+    protected const RELATIONS = [
+        Customer::class,
+        PaymentPlan::class,
+    ];
+}
diff --git a/app/Kintone/Models/SubTable/SubTableData.php b/app/Kintone/Models/SubTable/SubTableData.php
new file mode 100644
index 0000000..30cf80c
--- /dev/null
+++ b/app/Kintone/Models/SubTable/SubTableData.php
@@ -0,0 +1,12 @@
+<?php
+
+namespace App\Kintone\Models\SubTable;
+
+abstract class  SubTableData
+{
+    public function __construct(protected array $data)
+    {
+    }
+
+    abstract  public function toArray(): array;
+}
diff --git a/app/Logic/ReceiptManager.php b/app/Logic/ReceiptManager.php
new file mode 100644
index 0000000..13e5764
--- /dev/null
+++ b/app/Logic/ReceiptManager.php
@@ -0,0 +1,70 @@
+<?php
+
+namespace App\Logic;
+
+use App\Files\PDF\Receipt as ReceiptReceipt;
+use App\Kintone\Models\Receipt;
+use PDF;
+
+class ReceiptManager
+{
+    private ?Receipt $receipt = null;
+
+    public function __construct(?int $recordNo = null)
+    {
+        if ($recordNo) {
+            $this->load($recordNo);
+        } else {
+            $this->receipt = new Receipt();
+        }
+    }
+
+    private function load(int $recordNo)
+    {
+        $this->receipt = Receipt::find($recordNo);
+    }
+
+    public function getReceipt(): Receipt
+    {
+        return $this->receipt;
+    }
+
+    public function makePdf(): ReceiptReceipt
+    {
+        $pdf = PDF::loadView("pdf/receipt", $this->getPdfData())
+            // ->setPaper("A4")
+            ->setOption('page-width', 210)
+            ->setOption('page-height', 148)
+            ->setOrientation("Portrait")
+            ->setOption('encoding', 'utf-8');
+
+
+        $file = new ReceiptReceipt();
+        $file->setAppFileName($this->makeFileName($file))
+            ->put($pdf->output());
+
+        return $file;
+    }
+
+    private function makeFileName(ReceiptReceipt $file)
+    {
+        return sprintf(
+            "領収証_%s_%s_%s.%s",
+            $this->receipt->receiptNo,
+            $this->receipt->customerName,
+            $this->receipt->receiptPurpose,
+            $file->getFileExtension(),
+        );
+    }
+
+    private function getPdfData()
+    {
+        return [
+            'receiptDate' => "2023/10/17",
+            'receiptCustomerName' => $this->receipt->receiptCustomerName,
+            'receiptTotalAmount' => number_format($this->receipt->receiptTotalAmount),
+            'taxTotalAmount' => number_format(100),
+            'receiptPurpose' => $this->receipt->receiptPurpose,
+        ];
+    }
+}
diff --git a/resources/views/pdf/receipt.blade.php b/resources/views/pdf/receipt.blade.php
new file mode 100644
index 0000000..9f5f2ff
--- /dev/null
+++ b/resources/views/pdf/receipt.blade.php
@@ -0,0 +1,34 @@
+<!DOCTYPE html>
+<html lang="ja">
+
+<head>
+    <meta charset="utf-8">
+    <title>領収証</title>
+    <link rel="stylesheet" href="{{ resource_path('views/pdf/receipt.css') }}">
+</head>
+
+<body>
+    <div id="title">
+        領収証
+    </div>
+    <div id="receiptCustomerName" class="receiptCustomerName">{{ $receiptCustomerName }}様</div>
+    <div id="receiptDate" class="receiptCustomerName">領収日 {{ $receiptDate }}</div>
+    <div id="receiptTotalAmount">金額{{ $receiptTotalAmount }}（税込）</div>
+    <div id="taxTotalAmount">税率10％ ￥{{ $taxTotalAmount }}</div>
+    <div id="receiptPurpose">
+        <p>
+            但し {{ $receiptPurpose }} として
+        </p>
+        <p>
+            上記正に領収いたしました
+        </p>
+    </div>
+    <div id="company">
+        <p class="name">一般財団法人 京都市都市整備公社</p>
+        <p class="zipCode">〒600-8421</p>
+        <p class="address1">京都市下京区小道通烏丸西入童侍者町167番</p>
+        <p class="invoiceNo">登録番号 T7 1300 0501 2806</p>
+    </div>
+</body>
+
+</html>
\ No newline at end of file
diff --git a/resources/views/pdf/receipt.css b/resources/views/pdf/receipt.css
new file mode 100644
index 0000000..a0a82e8
--- /dev/null
+++ b/resources/views/pdf/receipt.css
@@ -0,0 +1,67 @@
+
+body {
+    position: relative;
+    font-size: 5mm
+}
+
+body div {
+    position: absolute;
+}
+
+#title {
+    top : 10mm;
+    left: 100mm;
+    font-size: 10mm;
+    font-weight: bold;
+    letter-spacing: 10mm;
+}
+
+.receiptCustomerName {
+    top : 30mm;
+}
+#receiptCustomerName {
+    left: 100mm;
+}
+#receiptDate {
+    left: 150mm;
+}
+
+#receiptTotalAmount {
+    border-top: solid 1px;
+    border-bottom: solid 1px;
+    padding-top: 2mm;;
+    padding-bottom: 2mm;
+
+    top: 50mm;
+    left: 20mm;
+    width: 170mm;
+}
+
+#taxTotalAmount {
+    border-bottom: solid 1px;
+    padding-bottom: 2mm;
+
+    top: 65mm;
+    left: 140mm;
+    width: 50mm;
+}
+
+#receiptPurpose {
+    top: 70mm;
+    left: 20mm;
+}
+
+#company {
+    top: 130mm;
+    left: 150mm;
+    font-size: 4mm;
+}
+#company p {
+    margin: 1mm;
+}
+#company .name {
+    font-size: 5mm;
+}
+
+
+