A biorthogonal formulation is applied to the non-Hermite transcorrelated Hamiltonian, which treats a large amount of the dynamic correlation effects implicitly. We introduce biorthogonal canonical orbitals diagonalizing the non-Hermitian Fock operator. We also formulate many-body perturbation theory for the transcorrelated Hamiltonian. The biorthogonal self-consistent field followed by the second order perturbation theory are applied to some pilot calculations including small atoms and molecules.