diff --git a/Makefile b/Makefile
new file mode 100644
index 0000000..acccfd5
--- /dev/null
+++ b/Makefile
@@ -0,0 +1,23 @@
+# Makefile
+C_SOURCES = $(wildcard kernel/*.c apps/*.c)
+HEADERS = $(wildcard include/*.h)
+OBJ = ${C_SOURCES:.c=.o}
+
+CC = gcc
+CFLAGS = -m32 -g -ffreestanding -Wall -Wextra
+
+kernel.bin: boot/boot.o ${OBJ}
+	ld -m elf_i386 -Ttext 0x1000 $^ -o $@ --oformat binary
+
+%.o: %.c ${HEADERS}
+	${CC} ${CFLAGS} -c $< -o $@
+
+boot/boot.o: boot/boot.s
+	nasm -f elf32 $< -o $@
+
+os-image.bin: kernel.bin
+	dd if=/dev/zero bs=512 count=2048 of=os-image.bin
+	dd if=kernel.bin of=os-image.bin conv=notrunc
+
+clean:
+	rm -f boot/*.o kernel/*.o apps/*.o kernel.bin os-image.bin
diff --git a/apps/basic_interpreter.c b/apps/basic_interpreter.c
new file mode 100644
index 0000000..9eecddc
--- /dev/null
+++ b/apps/basic_interpreter.c
@@ -0,0 +1,5 @@
+#include "basic.h"
+
+void execute_basic_program(const char* program) {
+    // BASICプログラム実行コード
+}
\ No newline at end of file
diff --git a/apps/python_interpreter.c b/apps/python_interpreter.c
new file mode 100644
index 0000000..dd01468
--- /dev/null
+++ b/apps/python_interpreter.c
@@ -0,0 +1,5 @@
+#include "python.h"
+
+void execute_python_script(const char* script) {
+    // Pythonスクリプト実行コード
+}
\ No newline at end of file
diff --git a/apps/text_editor.c b/apps/text_editor.c
new file mode 100644
index 0000000..9f420dd
--- /dev/null
+++ b/apps/text_editor.c
@@ -0,0 +1,5 @@
+#include "file_system.h"
+
+void edit_file(const char* filename) {
+    // ファイル編集コード
+}
diff --git a/boot/boot.s b/boot/boot.s
new file mode 100644
index 0000000..335b7ea
--- /dev/null
+++ b/boot/boot.s
@@ -0,0 +1,73 @@
+; boot.s: A minimal bootloader in assembly for 16-bit real mode
+BITS 16
+ORG 0x7C00
+
+START:
+    ; Set up the stack
+    mov ax, 0x07C0
+    mov ss, ax
+    mov sp, 0xFFFF
+
+    ; Set up the data segment
+    mov ax, 0x07C0
+    mov ds, ax
+    mov es, ax
+
+    ; Set up the GDT
+    cli
+    lgdt [gdt_descriptor]
+    mov eax, cr0
+    or eax, 1
+    mov cr0, eax
+    jmp 08h:code_segment
+
+BITS 32
+code_segment:
+    ; Set up the segment registers
+    mov ax, data_segment
+    mov ds, ax
+    mov es, ax
+    mov fs, ax
+    mov gs, ax
+    mov ss, ax
+
+    ; Set up the stack pointer
+    mov esp, 0x9FC00
+
+    ; Call kernel main function
+    call kernel_main
+
+hang:
+    ; Hang the system
+    jmp hang
+
+; Define the GDT
+gdt_start:
+    ; Null descriptor
+    dd 0
+    dd 0
+
+    ; Code segment descriptor
+    dw 0xFFFF
+    dw 0x0000
+    db 0x00
+    db 0x9A
+    db 0xCF
+    db 0x00
+
+    ; Data segment descriptor
+    dw 0xFFFF
+    dw 0x0000
+    db 0x00
+    db 0x92
+    db 0xCF
+    db 0x00
+
+gdt_end:
+
+gdt_descriptor:
+    dw gdt_end - gdt_start - 1
+    dd gdt_start
+
+TIMES 510 - ($ - $$) db 0
+DW 0xAA55
diff --git a/include/account.h b/include/account.h
new file mode 100644
index 0000000..5c8afe9
--- /dev/null
+++ b/include/account.h
@@ -0,0 +1,7 @@
+#ifndef ACCOUNT_H
+#define ACCOUNT_H
+
+void create_account(const char* username, const char* password);
+void authenticate_user(const char* username, const char* password);
+
+#endif
\ No newline at end of file
diff --git a/include/basic.h b/include/basic.h
new file mode 100644
index 0000000..1e2f934
--- /dev/null
+++ b/include/basic.h
@@ -0,0 +1,6 @@
+#ifndef BASIC_H
+#define BASIC_H
+
+void run_basic_program(const char* program);
+
+#endif
\ No newline at end of file
diff --git a/include/file_system.h b/include/file_system.h
new file mode 100644
index 0000000..677db16
--- /dev/null
+++ b/include/file_system.h
@@ -0,0 +1,7 @@
+#ifndef FILE_SYSTEM_H
+#define FILE_SYSTEM_H
+
+void init_file_system(void);
+void read_file(const char* filename);
+
+#endif
\ No newline at end of file
diff --git a/include/kernel.h b/include/kernel.h
new file mode 100644
index 0000000..c9c7a60
--- /dev/null
+++ b/include/kernel.h
@@ -0,0 +1,8 @@
+#ifndef KERNEL_H
+#define KERNEL_H
+
+void kernel_main(void);
+void terminal_initialize(void);
+void terminal_writestring(const char* data);
+
+#endif
\ No newline at end of file
diff --git a/include/network.h b/include/network.h
new file mode 100644
index 0000000..1cc66f9
--- /dev/null
+++ b/include/network.h
@@ -0,0 +1,7 @@
+#ifndef NETWORK_H
+#define NETWORK_H
+
+void init_network(void);
+void send_http_request(const char* url);
+
+#endif
\ No newline at end of file
diff --git a/include/python.h b/include/python.h
new file mode 100644
index 0000000..2c26c1a
--- /dev/null
+++ b/include/python.h
@@ -0,0 +1,6 @@
+#ifndef PYTHON_H
+#define PYTHON_H
+
+void run_python_script(const char* script);
+
+#endif
\ No newline at end of file
diff --git a/include/terminal.h b/include/terminal.h
new file mode 100644
index 0000000..a4f7626
--- /dev/null
+++ b/include/terminal.h
@@ -0,0 +1,7 @@
+#ifndef TERMINAL_H
+#define TERMINAL_H
+
+void terminal_initialize(void);
+void terminal_writestring(const char* data);
+
+#endif
\ No newline at end of file
diff --git a/include/vpn.h b/include/vpn.h
new file mode 100644
index 0000000..454ed45
--- /dev/null
+++ b/include/vpn.h
@@ -0,0 +1,7 @@
+#ifndef VPN_H
+#define VPN_H
+
+void init_vpn(void);
+void connect_vpn(const char* server);
+
+#endif
\ No newline at end of file
diff --git a/include/web.h b/include/web.h
new file mode 100644
index 0000000..8d7aafb
--- /dev/null
+++ b/include/web.h
@@ -0,0 +1,6 @@
+#ifndef WEB_H
+#define WEB_H
+
+void fetch_web_page(const char* url);
+
+#endif
\ No newline at end of file
diff --git a/kernel/account.c b/kernel/account.c
new file mode 100644
index 0000000..1c3535a
--- /dev/null
+++ b/kernel/account.c
@@ -0,0 +1,9 @@
+#include "account.h"
+
+void create_account(const char* username, const char* password) {
+    // アカウント作成コード
+}
+
+void authenticate_user(const char* username, const char* password) {
+    // ユーザ認証コード
+}
\ No newline at end of file
diff --git a/kernel/basic.c b/kernel/basic.c
new file mode 100644
index 0000000..3ef2cc7
--- /dev/null
+++ b/kernel/basic.c
@@ -0,0 +1,5 @@
+#include "basic.h"
+
+void run_basic_program(const char* program) {
+    // BASICプログラム実行コード
+}
\ No newline at end of file
diff --git a/kernel/file_system.c b/kernel/file_system.c
new file mode 100644
index 0000000..d49c057
--- /dev/null
+++ b/kernel/file_system.c
@@ -0,0 +1,9 @@
+#include "file_system.h"
+
+void init_file_system() {
+    // ファイルシステム初期化コード
+}
+
+void read_file(const char* filename) {
+    // ファイル読み取りコード
+}
\ No newline at end of file
diff --git a/kernel/interrupts.c b/kernel/interrupts.c
new file mode 100644
index 0000000..0aa37f4
--- /dev/null
+++ b/kernel/interrupts.c
@@ -0,0 +1,5 @@
+#include "kernel.h"
+
+void irq_handler() {
+    // 割り込み処理コード
+}
\ No newline at end of file
diff --git a/kernel/kernel.c b/kernel/kernel.c
new file mode 100644
index 0000000..b3f5525
--- /dev/null
+++ b/kernel/kernel.c
@@ -0,0 +1,7 @@
+#include "kernel.h"
+
+void kernel_main(void) {
+    terminal_initialize();
+    terminal_writestring("Hello, kernel World!\n");
+    // 他の初期化コードや機能の呼び出し
+}
diff --git a/kernel/keyboard.c b/kernel/keyboard.c
new file mode 100644
index 0000000..3a8e915
--- /dev/null
+++ b/kernel/keyboard.c
@@ -0,0 +1,5 @@
+#include "kernel.h"
+
+void keyboard_handler() {
+    // キーボード入力処理コード
+}
\ No newline at end of file
diff --git a/kernel/network.c b/kernel/network.c
new file mode 100644
index 0000000..2ee463b
--- /dev/null
+++ b/kernel/network.c
@@ -0,0 +1,9 @@
+#include "network.h"
+
+void init_network() {
+    // ネットワーク初期化コード
+}
+
+void send_http_request(const char* url) {
+    // HTTPリクエスト送信コード
+}
\ No newline at end of file
diff --git a/kernel/python.c b/kernel/python.c
new file mode 100644
index 0000000..5329b26
--- /dev/null
+++ b/kernel/python.c
@@ -0,0 +1,5 @@
+#include "python.h"
+
+void run_python_script(const char* script) {
+    // Pythonスクリプト実行コード
+}
\ No newline at end of file
diff --git a/kernel/terminal.c b/kernel/terminal.c
new file mode 100644
index 0000000..d112009
--- /dev/null
+++ b/kernel/terminal.c
@@ -0,0 +1,9 @@
+#include "terminal.h"
+
+void terminal_initialize() {
+    // ターミナル初期化コード
+}
+
+void terminal_writestring(const char* data) {
+    // 文字列出力コード
+}
\ No newline at end of file
diff --git a/kernel/vpn.c b/kernel/vpn.c
new file mode 100644
index 0000000..e726f94
--- /dev/null
+++ b/kernel/vpn.c
@@ -0,0 +1,9 @@
+#include "vpn.h"
+
+void init_vpn() {
+    // VPN初期化コード
+}
+
+void connect_vpn(const char* server) {
+    // VPN接続コード
+}
\ No newline at end of file
diff --git a/kernel/web.c b/kernel/web.c
new file mode 100644
index 0000000..edc9fcd
--- /dev/null
+++ b/kernel/web.c
@@ -0,0 +1,5 @@
+#include "web.h"
+
+void fetch_web_page(const char* url) {
+    // Webページ取得コード
+}
\ No newline at end of file