diff --git a/popcorn/Assets/MyGame/Scenes/Cooking/Scripts/CookingResult.cs b/popcorn/Assets/MyGame/Scenes/Cooking/Scripts/CookingResult.cs
index 1f566f2f..9c772cdb 100644
--- a/popcorn/Assets/MyGame/Scenes/Cooking/Scripts/CookingResult.cs
+++ b/popcorn/Assets/MyGame/Scenes/Cooking/Scripts/CookingResult.cs
@@ -45,7 +45,7 @@ public class CookingResult : MonoBehaviour
         result.Value = resultData;
         SetData(productData, rarityData, viewType);
 
-        if (GameDataManager.GameData.isFirstPlay)
+        if (!GameDataManager.GameData.FinishedFlags.HasFlag(TutorialFlag.FirstPlay))
         {
             // ボタン非表示
             SetUI(resultData, viewType, CheckMakeOne(resultData, productData), true);
@@ -53,12 +53,15 @@ public class CookingResult : MonoBehaviour
             // 失敗したら再チャレンジ
             if (resultData == CornResult.Failure)
             {
-                TutorialManager.Instance.ShowTutorialConversation(9, () =>
+                Observable.Timer(TimeSpan.FromSeconds(1.25f)).Subscribe(_ =>
                 {
-                    SoundManager.Instance.ChangeVolumeUniqueBGM(1f);
-                    TransitionManager.Instance.UnloadScene(GameScenes.CookingResults);
-                    LocalCacheManager.Load<Action>(PopcornGameManager.RestartCallbackTag, null)?.Invoke();
-                });
+                    TutorialManager.Instance.ShowTutorialConversation(2, () =>
+                    {
+                        SoundManager.Instance.ChangeVolumeUniqueBGM(1f);
+                        TransitionManager.Instance.UnloadScene(GameScenes.CookingResults);
+                        LocalCacheManager.Load<Action>(PopcornGameManager.RestartCallbackTag, null)?.Invoke();
+                    });
+                }).AddTo(this);
                 return;
             }
             successAction?.Invoke();
diff --git a/popcorn/Assets/MyGame/Scenes/Cooking/Scripts/PopcornGameManager.cs b/popcorn/Assets/MyGame/Scenes/Cooking/Scripts/PopcornGameManager.cs
index d4ff46e5..0392f1b9 100644
--- a/popcorn/Assets/MyGame/Scenes/Cooking/Scripts/PopcornGameManager.cs
+++ b/popcorn/Assets/MyGame/Scenes/Cooking/Scripts/PopcornGameManager.cs
@@ -58,7 +58,7 @@ public class PopcornGameManager : MonoBehaviour
             {
                 case GameState.TutorialBeforeGuide:
                 case GameState.Guide:
-                    thermalControl.ResetMeter(GameDataManager.GameData.isFirstPlay);
+                    thermalControl.ResetMeter(!GameDataManager.GameData.FinishedFlags.HasFlag(TutorialFlag.FirstPlay));
                     thermoMeter.gameObject.SetActive(false);
                     cornManager.RespawnCorn();
                     break;
@@ -76,21 +76,15 @@ public class PopcornGameManager : MonoBehaviour
 
         ResetGame();
 
-        if (GameDataManager.GameData.isFirstPlay)
+        if (!GameDataManager.GameData.FinishedFlags.HasFlag(TutorialFlag.FirstPlay))
         {
-            if (TutorialManager.Instance.Index == 7)
+            cornManager.SetCornsActive(false);
+            state.SetValueAndForceNotify(GameState.TutorialBeforeGuide);
+            GameGuideDialog.ShowDialog(() =>
             {
-                cornManager.SetCornsActive(false);
-                state.SetValueAndForceNotify(GameState.TutorialBeforeGuide);
-                TutorialManager.Instance.ShowTutorialConversation(8, () =>
-                {
-                    GameGuideDialog.ShowDialog(() =>
-                    {
-                        state.SetValueAndForceNotify(GameState.Guide);
-                        cornManager.SetCornsActive(true);
-                    });
-                });
-            }
+                state.SetValueAndForceNotify(GameState.Guide);
+                cornManager.SetCornsActive(true);
+            });
         }
         
 #if DEVELOPMENT_BUILD || UNITY_EDITOR
diff --git a/popcorn/Assets/MyGame/Scenes/Main/Scripts/KitchenManager.cs b/popcorn/Assets/MyGame/Scenes/Main/Scripts/KitchenManager.cs
index 269ad118..58be19e5 100644
--- a/popcorn/Assets/MyGame/Scenes/Main/Scripts/KitchenManager.cs
+++ b/popcorn/Assets/MyGame/Scenes/Main/Scripts/KitchenManager.cs
@@ -30,29 +30,25 @@ public class KitchenManager : MonoBehaviour
         // レシピの表示
         cookingButton.OnClickAsObservable().Subscribe(_ =>
         {
-            RecipeSelectDialog.ShowDialog(ProductViewType.Default, () =>
-            {
-                if (gameData.isFirstPlay && TutorialManager.Instance.Index == 2)
-                {
-                    var go = FindObjectOfType<FooterManager>().transform;
-                    go.transform.FindChildByName("Button_field", t =>
-                    {
-                        TutorialManager.Instance.ShowTutorialMask(go.parent, t as RectTransform, true);
-                    });
-                }
-            });
+            RecipeSelectDialog.ShowDialog(ProductViewType.Default);
         });
         
         // tutorial
-#if UNITY_EDITOR
-        Debug.Log($"isFirstPlay:{gameData.isFirstPlay}");
-#endif
-        if (gameData.isFirstPlay)
+        if (!gameData.FinishedFlags.HasFlag(TutorialFlag.FirstPlay))
         {
-            if (TutorialManager.Instance.Index == 1)
+            if (TutorialManager.Instance.Index == 0)
             {
-                gameData.CornSeed = 90;
-                gameData.Coin = 10;
+                gameData.ViewedShopLevel = 0;
+                // アイテム付与
+                gameData.CornSeed = 100;
+                gameData.Coin = 0;
+                if (!(gameData.Material.FirstOrDefault(x => x.Id == 2) is MaterialData materialData))
+                {
+                    materialData = new MaterialData {Id = 2};
+                    gameData.Material.Add(materialData);
+                }
+                materialData.Amount++;
+                
                 // 店舗レベル1達成表示
                 ShopLevelUp.ShowDialog(1, () =>
                 {
@@ -68,24 +64,10 @@ public class KitchenManager : MonoBehaviour
                     });
                 });
             }
-            else if (TutorialManager.Instance.Index == 6)
+            else
             {
-                gameData.CornSeed = 150;
-                gameData.Material.First(m => m.Id == 2).Amount = 1;
-                TutorialManager.Instance.ShowTutorialConversation(7, () =>
-                {
-                    // マスク表示
-                    var buttonRectTransform = cookingButton.transform as RectTransform;
-                    var go = TutorialManager.Instance.ShowTutorialMask(buttonRectTransform.parent, buttonRectTransform);
-                    cookingButton.OnClickAsObservable().Take(1).Subscribe(_ =>
-                    {
-                        DestroyImmediate(go);
-                    }).AddTo(this);
-                });
-            }
-            else if (TutorialManager.Instance.Index > 7)
-            {
-                TutorialManager.Instance.ShowTutorialConversation(10, () =>
+                // チュートリアル調理終了後
+                TutorialManager.Instance.ShowTutorialConversation(3, () =>
                 {
                     var go = FindObjectOfType<FooterManager>().transform;
                     go.transform.FindChildByName("Button_shop", t =>
@@ -101,13 +83,10 @@ public class KitchenManager : MonoBehaviour
         
         // ハートゲージがフルかつダイアログが開いていない場合レベルアップ
         HeartMeter.Instance.FulledHeart
+            .SkipWhile(_ => !gameData.FinishedFlags.HasFlag(TutorialFlag.FirstPlay))
             .DelaySubscription(TimeSpan.FromSeconds(.4f))
             .Subscribe(_ =>
             {
-                if (gameData.isFirstPlay)
-                {
-                    return;
-                }
                 ShopLevelUp.ShowDialog(gameData.ViewedShopLevel + 1);
             }).AddTo(this);
 
@@ -155,7 +134,7 @@ public class KitchenManager : MonoBehaviour
             kitchenView.SetTiredAnimation();
             showAdDialogSubject.OnNext(Unit.Default);
         }
-        else if (remaining > 0 || gameData.isFirstPlay)
+        else if (remaining > 0 || !gameData.FinishedFlags.HasFlag(TutorialFlag.FirstPlay))
         {
             adButton.gameObject.SetActive(false);
             kitchenView.SetNormalAnimation();
diff --git a/popcorn/Assets/MyGame/Scenes/marketing/Scripts/Market.cs b/popcorn/Assets/MyGame/Scenes/marketing/Scripts/Market.cs
index dd176f9c..6077708e 100644
--- a/popcorn/Assets/MyGame/Scenes/marketing/Scripts/Market.cs
+++ b/popcorn/Assets/MyGame/Scenes/marketing/Scripts/Market.cs
@@ -3,6 +3,7 @@ using System.Collections;
 using System.Collections.Generic;
 using System.Linq;
 using MyGame.Scenes.marketing.Scripts;
+using MyGame.Scripts;
 using TMPro;
 using UniRx;
 using UniRx.Triggers;
@@ -288,7 +289,8 @@ public class Market : SingletonMonoBehaviour<Market>
                 return;
             }
 
-            if (gameData.isFirstPlay)
+            // チュートリアル中は抑制
+            if (!gameData.FinishedFlags.HasFlag(TutorialFlag.FirstPlay))
             {
                 return;
             }
diff --git a/popcorn/Assets/MyGame/Scenes/marketing/Scripts/MarketManager.cs b/popcorn/Assets/MyGame/Scenes/marketing/Scripts/MarketManager.cs
index 50fe0421..7473e78f 100644
--- a/popcorn/Assets/MyGame/Scenes/marketing/Scripts/MarketManager.cs
+++ b/popcorn/Assets/MyGame/Scenes/marketing/Scripts/MarketManager.cs
@@ -36,9 +36,9 @@ public class MarketManager : MonoBehaviour
         SoundManager.Instance.PlayBGM("bgm_marketing");
         var gameData = GameDataManager.GameData;
 
-        if (gameData.isFirstPlay)
+        if (!gameData.FinishedFlags.HasFlag(TutorialFlag.FirstPlay))
         {
-            if (TutorialManager.Instance.Index == 10)
+            if (TutorialManager.Instance.Index == 3)
             {
                 // SetShopViewを使わず表示構築
                 rewardButtonView.gameObject.SetActive(false);
@@ -66,10 +66,7 @@ public class MarketManager : MonoBehaviour
                             GameDataManager.SaveGameData();
                             walkerMask.gameObject.SetActive(false);
                             resetRefreshTimer.OnNext((int) DateTime.FromBinary(gameData.increaseCustomerTime).Subtract(DateTime.UtcNow).TotalSeconds);
-                            TutorialManager.Instance.ShowTutorialConversation(12, () =>
-                            {
-                                SetShopView(market.CurrentShopState.Value);
-                            });
+                            SetShopView(market.CurrentShopState.Value);
                         }).AddTo(controller).AddTo(this);
                 });
             }
@@ -225,9 +222,10 @@ public class MarketManager : MonoBehaviour
 
         // 開閉店
         market.CurrentShopState
-            .Where(_ => !gameData.isFirstPlay)
+            .SkipWhile(_ => !gameData.FinishedFlags.HasFlag(TutorialFlag.FirstPlay))
             .Subscribe(state =>
             {
+                Debug.Log($"SetShopView");
                 SetShopView(state);
             }).AddTo(this);
     }
diff --git a/popcorn/Assets/MyGame/Scenes/recipe/Scripts/RecipeDetailView.cs b/popcorn/Assets/MyGame/Scenes/recipe/Scripts/RecipeDetailView.cs
index 56226e66..73af2c08 100644
--- a/popcorn/Assets/MyGame/Scenes/recipe/Scripts/RecipeDetailView.cs
+++ b/popcorn/Assets/MyGame/Scenes/recipe/Scripts/RecipeDetailView.cs
@@ -43,26 +43,14 @@ public class RecipeDetailView : MonoBehaviour
         var data = LocalCacheManager.Load<ProductData>(PopcornGameManager.CookingDataTag);
         var gameData = GameDataManager.GameData;
 
-        if (gameData.isFirstPlay)
+        if (!gameData.FinishedFlags.HasFlag(TutorialFlag.FirstPlay))
         {
-            if (TutorialManager.Instance.Index == 1)
+            // マスク表示
+            var go = TutorialManager.Instance.ShowTutorialMask(transform.parent.parent, nextButton.transform as RectTransform);
+            nextButton.OnClickAsObservable().Take(1).Subscribe(_ =>
             {
-                TutorialManager.Instance.ShowTutorialConversation(2, () =>
-                {
-                    LocalCacheManager.Load<Action>(CallbackTag, null)?.Invoke();
-                    TransitionManager.Instance.UnloadScene(GameScenes.RecipeChoice);
-                    TransitionManager.Instance.UnloadScene(GameScenes.Recipe);
-                });
-            }
-            else if (TutorialManager.Instance.Index == 7)
-            {
-                // マスク表示
-                var go = TutorialManager.Instance.ShowTutorialMask(transform.parent.parent, nextButton.transform as RectTransform);
-                nextButton.OnClickAsObservable().Take(1).Subscribe(_ =>
-                {
-                    DestroyImmediate(go);
-                }).AddTo(this);
-            }
+                DestroyImmediate(go);
+            }).AddTo(this);
         }
         
         cancelButton.OnClickAsObservable().Take(1).Subscribe(_ =>
diff --git a/popcorn/Assets/MyGame/Scenes/recipe/Scripts/RecipeSelectDialog.cs b/popcorn/Assets/MyGame/Scenes/recipe/Scripts/RecipeSelectDialog.cs
index 68b5cc63..602159dd 100644
--- a/popcorn/Assets/MyGame/Scenes/recipe/Scripts/RecipeSelectDialog.cs
+++ b/popcorn/Assets/MyGame/Scenes/recipe/Scripts/RecipeSelectDialog.cs
@@ -63,13 +63,7 @@ public class RecipeSelectDialog : MonoBehaviour
                 view.RecipeClickObservable.ThrottleFirst(TimeSpan.FromSeconds(.3f)).Subscribe(_ =>
                 {
                     LocalCacheManager.Save(PopcornGameManager.CookingDataTag, productData);
-                    RecipeDetailView.ShowDialog(() =>
-                    {
-                        if (gameData.isFirstPlay)
-                        {
-                            LocalCacheManager.Load<Action>(CallbackTag, null)?.Invoke();
-                        }
-                    });
+                    RecipeDetailView.ShowDialog();
                 }).AddTo(this);
             }
             else
@@ -80,7 +74,7 @@ public class RecipeSelectDialog : MonoBehaviour
         LayoutRebuilder.ForceRebuildLayoutImmediate(content);
         scrollRect.verticalNormalizedPosition = 1;
         
-        if (gameData.isFirstPlay)
+        if (!gameData.FinishedFlags.HasFlag(TutorialFlag.FirstPlay))
         {
             scrollRect.vertical = false;
             // マスク表示
diff --git a/popcorn/Assets/MyGame/Scripts/GameDataManager.cs b/popcorn/Assets/MyGame/Scripts/GameDataManager.cs
index 0377bed2..f2878b5d 100644
--- a/popcorn/Assets/MyGame/Scripts/GameDataManager.cs
+++ b/popcorn/Assets/MyGame/Scripts/GameDataManager.cs
@@ -3,6 +3,7 @@ using System;
 using System.Collections.Generic;
 using System.Linq;
 using System.Runtime.Serialization;
+using MyGame.Scripts;
 
 public enum AdRewardType {
     GachaCoin   = 1,
@@ -129,8 +130,8 @@ public sealed class GameData {
     public long kitchenRefreshTime= DateTime.UtcNow.ToBinary();
     
     // tutorial
-    [DataMember(Name = "Data38")] 
-    public bool isFirstPlay = true;
+    [DataMember(Name = "Data38")]
+    public TutorialFlag FinishedFlags = TutorialFlag.None;
     
     // フライパン
     [DataMember(Name = "Data39")] 
@@ -291,7 +292,7 @@ public sealed class GameData {
 
     public void FinishTutorial()
     {
-        isFirstPlay = false;
+        FinishedFlags |= TutorialFlag.FirstPlay;
         fertilizerTime = DateTime.UtcNow.ToBinary();
         increaseCustomerTime = DateTime.UtcNow.ToBinary();
         kitchenRefreshTime = DateTime.UtcNow.ToBinary();
diff --git a/popcorn/Assets/MyGame/Scripts/TutorialManager.cs b/popcorn/Assets/MyGame/Scripts/TutorialManager.cs
index 1a1979d2..24740fe3 100644
--- a/popcorn/Assets/MyGame/Scripts/TutorialManager.cs
+++ b/popcorn/Assets/MyGame/Scripts/TutorialManager.cs
@@ -5,6 +5,16 @@ using UnityEngine;
 
 namespace MyGame.Scripts
 {
+
+    [Flags]
+    public enum TutorialFlag
+    {
+        None = 0,
+        FirstPlay = 1,
+        CornField = 1 << 1,
+        Shopping = 1 << 2,
+        Management = 1 << 3,
+    }
     public class TutorialManager : SingletonMonoBehaviour<TutorialManager>
     {
         [SerializeField] private TutorialObjectMask maskPrefab;
@@ -19,7 +29,7 @@ namespace MyGame.Scripts
 
         public void ResetTutorial()
         {
-            index = 1;
+            index = 0;
         }
 
         public void ShowTutorialConversation(int id, Action onComplete = null)