To analyze how Open Source Software (OSS) affects business growth both through simple use and by deeper engagement as a stakeholder in OSS community, we conducted questionnaire survey to Japanese lT companies in 2012. Business environment around lT companies is always changing and it is conceivable that the OSS utilization and contribution also undergo the changes. So, we conducted questionnaire survey in 2013 in order to observe the progress and make comparison between years. In this paper, we capture the present situation of the utilization and contribution of OSS, and analyze how these indicators affect business growth. In 2013 survey, we make deeper analysis on the intangible effects by the utilization and contribution of OSS.