The necessity of applying Activity-Based Costing (ABC) in logistics process is urged for Supply-Chain Management. However, in Japan, firms, which apply ABC in logistics, are still very few. We assume that Japanese logistics peculiarities are not suitable for applying ordinal cost model of ABC. In this study, we propose logistics ABC cost model and analysis frame that are designed for Japanese logistics phenomena. Using these, not only to improve logistics system but also to promote third party logistics are expected in Japanese firm.