The aim of this research is to propose new framework for taxonomy of various business and its concept. due to the changes in market space. This framework is three-dimension cubic model based on three concepts, business layer(BL), value chain(VC), and Real/Virtual(R/V) that symbolizes real environment and virtual (or cyber) space. We showed that this framework is able to describe all expected(or existed) business types in certain industry by the combinations of BL-VC-R/V on three dimension. In addition, we suggested new definition of e-business and e-Logistics from view of BL-VC-R/V. In order to test availability of framework, this framework was applied for logistics related business, and we classified typical business types existed (or expected) in logistics area.