diff --git a/plugins/bc-mail/src/View/Helper/MailformHelper.php b/plugins/bc-mail/src/View/Helper/MailformHelper.php
index f5dba87e79..7a62a1aa6a 100755
--- a/plugins/bc-mail/src/View/Helper/MailformHelper.php
+++ b/plugins/bc-mail/src/View/Helper/MailformHelper.php
@@ -252,6 +252,7 @@ public function control(string $fieldName, array $attributes = []): string
      * @return string
      * @checked
      * @noTodo
+     * @unitTest
      */
     public function create($context = null, $options = []): string
     {
diff --git a/plugins/bc-mail/tests/TestCase/View/Helper/MailformHelperTest.php b/plugins/bc-mail/tests/TestCase/View/Helper/MailformHelperTest.php
index 27dd75067d..2411cabb90 100644
--- a/plugins/bc-mail/tests/TestCase/View/Helper/MailformHelperTest.php
+++ b/plugins/bc-mail/tests/TestCase/View/Helper/MailformHelperTest.php
@@ -12,6 +12,7 @@
 
 use BaserCore\TestSuite\BcTestCase;
 use BcMail\Model\Entity\MailField;
+use BcMail\Test\Factory\MailMessagesFactory;
 use BcMail\View\Helper\MailformHelper;
 use Cake\ORM\ResultSet;
 use Cake\View\View;
@@ -50,7 +51,11 @@ public function testControl()
      */
     public function testCreate()
     {
-        $this->markTestIncomplete('このテストは、まだ実装されていません。');
+        $rs = $this->MailformHelper->create();
+        $this->assertTextContains('form enctype="multipart/form-data"', $rs);
+
+        $rs = $this->MailformHelper->create(MailMessagesFactory::make()->getEntity(), ['url' => '/test']);
+        $this->assertTextContains('action="/test"', $rs);
     }
 
     /**