<Directory "/var/www/cloudTMS/*/sysdata/">
    .... 省略 ....
    
    <FilesMatch "\.(?i:php)$">
        SetHandler None
        ForceType text/plain
    </FilesMatch>
    
    .... 省略 ....
</Directory>

<Directory "/var/www/cloudTMS/*/sysdata/attach">
    <FilesMatch "(?<!\.jpg|\.jpeg|\.gif|\.png)$">
        SetHandler None
        ForceType application/octet-stream
        Header set Content-Disposition attachment
    </FilesMatch>
</Directory>