Nowadays, IoT is becoming more familiar, and with the importance of software, there is an urgent need to deal with problems related to system construction. At JEITA, we exchanged opinions and conducted questionnaires in the industry through workshops and regional collaboration seminars, and analyzed the current status and issues of IoT system development. We will propose issues and solutions for advancing embedded software development for IoT systems, including the update of the "JEITA IoT reference model" released last year and the design model of "JEITA smart garage" as an example of IoT.