In order to reinforce the research development power in the software-related sectors, it is necessary to clarify the methodology of formulating the R&D strategies. This paper focuses on the methodology of setting the themes for R&D. In order to promote R&D more effectively, we propose the NeXT model which consists of two stages: forecasting the priority areas based on the conflicts between near-future trends and verifying the priority areas. We have evaluated this methodology by comparing with the results of the 7-th Technology Foresight which was conducted using the Delphi method. The NeXT model comes in compliance with the characteristics of the current society in which the link between technology and society is stronger than ever before, and is applicable to a wide range of fields.