diff --git a/app/Files/BaseFile.php b/app/Files/BaseFile.php
new file mode 100644
index 0000000..2e771d0
--- /dev/null
+++ b/app/Files/BaseFile.php
@@ -0,0 +1,182 @@
+<?php
+
+namespace App\Files;
+
+use App\Middlewares\Now;
+use Exception;
+use Illuminate\Http\UploadedFile;
+use Illuminate\Support\Carbon;
+use Illuminate\Support\Collection;
+use Illuminate\Support\Facades\Crypt;
+use Illuminate\Support\Facades\Storage;
+
+abstract class BaseFile
+{
+
+    protected UploadedFile|null $file = null;
+
+    private bool $commit = false;
+
+    protected Carbon|null $updatedAt = null;
+
+    /**
+     * ディレクトリのパスを取得
+     *
+     * @return string
+     */
+    abstract public function getDir(): string;
+
+    /**
+     * ファイル名の取得
+     *
+     * @return string
+     */
+    abstract public function getFilename(): string;
+
+    /**
+     * MIMETYPEの取得
+     *
+     * @return string
+     */
+    abstract public function getMimetype(): string;
+
+    /**
+     * DBの登録などを定義
+     *
+     * @return boolean
+     */
+    abstract protected function onUpload(Carbon $timestamp): bool;
+
+
+    /**
+     * コミットする
+     *
+     * @param array<BaseFile>|Collection<BaseFile>|BaseFile $files
+     * @return void
+     */
+    public static function commitAll(array|Collection|BaseFile $files)
+    {
+        if (is_array($files) || $files instanceof Collection) {
+            foreach ($files as $file) {
+                $file->commit();
+            }
+        } else {
+            $files->commit();
+        }
+    }
+
+
+    public function __construct(UploadedFile $file = null)
+    {
+        $this->file = $file;
+    }
+
+    /**
+     * 変更後、コミットしていない場合は削除する
+     */
+    public function __destruct()
+    {
+        if (!$this->commit && $this->updatedAt !== null) {
+            $this->delete();
+        }
+    }
+
+    /**
+     * コミット
+     *
+     * @param boolean $commit
+     * @return void
+     */
+    public function commit($commit = true)
+    {
+        $this->commit = $commit;
+    }
+
+    /**
+     * ファイルパスを取得する disk.rootからの相対パス
+     *
+     * @return string
+     */
+    public function getFilepath(): string
+    {
+        return $this->getDir() . "/" . $this->getFilename();
+    }
+
+    /**
+     * ファイル取得
+     *
+     * @return string|bool
+     */
+    public function get(): string|bool
+    {
+        if ($this->exists()) {
+            return Crypt::decryptString(Storage::get($this->getFilepath()));
+        }
+        return false;
+    }
+
+    /**
+     * ファイルの存在確認
+     *
+     * @return boolean
+     */
+    public function exists(): bool
+    {
+        return Storage::exists($this->getFilepath());
+    }
+
+    /**
+     * ファイル削除
+     *
+     * @return boolean 成功可否
+     */
+    public function delete(): bool
+    {
+        if ($this->exists()) {
+            return Storage::delete($this->getFilepath());
+        }
+        return true;
+    }
+
+    /**
+     * アップロードファイルの保存
+     *
+     * @param UploadedFile $file
+     * @param Carbon|null|null $updatedAt
+     * @return boolean
+     */
+    public function store(Carbon|null $timestamp = null): bool
+    {
+
+        if ($this->file === null) return false;
+
+        $this->updatedAt = $timestamp ?? Now::get();
+        $contents = Crypt::encryptString($this->file->get());
+
+        $ret =  Storage::put($this->getDir() . DIRECTORY_SEPARATOR . $this->getFilename(), $contents);
+
+        if ($ret === false) {
+            return false;
+        }
+
+
+        //DBへの登録
+        try {
+            $ret = $this->onUpload($timestamp ?? Now::get());
+            if (!$ret) {
+                $this->delete();
+            }
+        } catch (Exception $e) {
+            $this->delete();
+            throw $e;
+        }
+
+
+        return $ret;
+    }
+
+    public function toImageStr()
+    {
+        return (new Image($this))->__toString();
+    }
+}
diff --git a/app/Files/CsvFile.php b/app/Files/CsvFile.php
new file mode 100644
index 0000000..7e50e48
--- /dev/null
+++ b/app/Files/CsvFile.php
@@ -0,0 +1,54 @@
+<?php
+
+namespace App\Files;
+
+use Illuminate\Support\Collection;
+use Illuminate\Support\Facades\Storage;
+use Illuminate\Support\Str;
+use LogicException;
+
+class CsvFile extends TmpFile
+{
+
+    const ENCODE_UTF8 = "UTF8";
+    const ENCODE_SJIS = "SJIS";
+
+
+    public function __construct(
+        protected array $headers = [],
+        protected string $encode = self::ENCODE_UTF8
+    ) {
+        parent::__construct();
+
+        if (!in_array($encode, [static::ENCODE_UTF8, static::ENCODE_SJIS])) {
+            throw new LogicException("エンコード指定不正:" . $encode);
+        }
+
+        if (count($headers) !== 0) {
+            $this->addLine($headers);
+        }
+    }
+
+    public function addLine(array|Collection $row)
+    {
+        $str = "";
+        foreach ($row as $col => $val) {
+            if ($str !== "") {
+                $str .= ",";
+            }
+
+            $str .= $val;
+        }
+
+        if ($this->encode === static::ENCODE_SJIS) {
+            $str = $this->toSjis($str);
+        }
+
+        $this->append($str);
+    }
+
+    private function toSjis(string $source): string
+    {
+        return  mb_convert_encoding($source, "SJIS", "UTF8");
+    }
+}
diff --git a/app/Files/Image.php b/app/Files/Image.php
new file mode 100644
index 0000000..125fad6
--- /dev/null
+++ b/app/Files/Image.php
@@ -0,0 +1,22 @@
+<?php
+
+namespace App\Files;
+
+class Image
+{
+
+    protected string $binary;
+
+    protected string $mimetype;
+
+    public function __construct(BaseFile $file)
+    {
+        $this->binary = $file->get();
+        $this->mimetype = $file->getMimetype();
+    }
+
+    public function __toString()
+    {
+        return sprintf("data:%s;base64,%s", $this->mimetype, base64_encode($this->binary));
+    }
+}
diff --git a/app/Files/TmpFile.php b/app/Files/TmpFile.php
new file mode 100644
index 0000000..09dd5f1
--- /dev/null
+++ b/app/Files/TmpFile.php
@@ -0,0 +1,52 @@
+<?php
+
+namespace App\Files;
+
+use Illuminate\Support\Facades\Storage;
+use Illuminate\Support\Str;
+
+class TmpFile
+{
+    protected const DIR = "/tmp";
+
+    protected string $uuid;
+
+
+    public function __construct()
+    {
+        $this->uuid = Str::uuid();
+    }
+
+    public function __destruct()
+    {
+        // ファイルダウンロード前に削除されては困るので処理をコメントアウトしている
+        // if (Storage::exists($this->getPath())) {
+        //     Storage::delete($this->getPath());
+        // }
+    }
+
+    public function getPath()
+    {
+        return static::DIR . "/" . $this->uuid;
+    }
+
+    public function getFullPath()
+    {
+        return Storage::path($this->getPath());
+    }
+
+    public function put(string $content)
+    {
+        Storage::put($this->getPath(), $content);
+    }
+
+    public function append(string $content)
+    {
+        Storage::append($this->getPath(), $content);
+    }
+
+    public function download(string $name = "download")
+    {
+        return response()->download($this->getFullPath(), $name)->deleteFileAfterSend();
+    }
+}