app.js

const { createServer } = require('http')
const { parse } = require('url')
const next = require('next')

const dev = process.env.NODE_ENV !== 'production'
const app = next({ dev })
const handle = app.getRequestHandler()

app.prepare().then(() => {
    createServer((req, res) => {
        const parsedUrl = parse(req.url, true)
        handle(req, res, parsedUrl)
    }).listen(process.env.PORT, (err) => {
        if (err) throw err
    })
})

web.config

<?xml version="1.0" encoding="UTF-8"?>
<configuration>
    <system.webServer>
        <handlers>
            <add name="iisnode" path="app.js" verb="*" modules="iisnode" />
        </handlers>
<rewrite>
        <rules>
            <rule name="mysite">
                <match url="/*" />
                <action type="Rewrite" url="app.js" />
            </rule>
        </rules>
    </rewrite>
    </system.webServer>
</configuration>