diff --git a/src/remote/activitypub/kernel/delete/actor.ts b/src/remote/activitypub/kernel/delete/actor.ts
new file mode 100644
index 000000000..502f8d5ab
--- /dev/null
+++ b/src/remote/activitypub/kernel/delete/actor.ts
@@ -0,0 +1,26 @@
+import { apLogger } from '../../logger';
+import { createDeleteAccountJob } from '@/queue';
+import { IRemoteUser } from '@/models/entities/user';
+import { Users } from '@/models/index';
+
+const logger = apLogger;
+
+export async function deleteActor(actor: IRemoteUser, uri: string): Promise<string> {
+	logger.info(`Deleting the Actor: ${uri}`);
+
+	if (actor.uri !== uri) {
+		return `skip: delete actor ${actor.uri} !== ${uri}`;
+	}
+
+	if (actor.isDeleted) {
+		logger.info(`skip: already deleted`);
+	}
+
+	const job = await createDeleteAccountJob(actor);
+
+	await Users.update(actor.id, {
+		isDeleted: true,
+	});
+
+	return `ok: queued ${job.name} ${job.id}`;
+}
diff --git a/src/remote/activitypub/kernel/delete/index.ts b/src/remote/activitypub/kernel/delete/index.ts
index 474f3f6d6..86a452de7 100644
--- a/src/remote/activitypub/kernel/delete/index.ts
+++ b/src/remote/activitypub/kernel/delete/index.ts
@@ -2,6 +2,7 @@ import deleteNote from './note';
 import { IRemoteUser } from '@/models/entities/user';
 import { IDelete, getApId, isTombstone, IObject, validPost, validActor } from '../../type';
 import { toSingle } from '@/prelude/array';
+import { deleteActor } from './actor';
 
 /**
  * 削除アクティビティを捌きます
@@ -41,7 +42,7 @@ export default async (actor: IRemoteUser, activity: IDelete): Promise<string> =>
 	if (validPost.includes(formarType)) {
 		return await deleteNote(actor, uri);
 	} else if (validActor.includes(formarType)) {
-		return `Delete Actor is not implanted`;
+		return await deleteActor(actor, uri);
 	} else {
 		return `Unknown type ${formarType}`;
 	}