To provide an electronic settlement system enabling electronic banks to be widely used for the settlements of sales at general stores and automatic vending machines by use of the e-mail functions of portable terminals, while ensuring settlement processing.

The electronic settlement system includes: a settlement processing device 10 provided within a store 70 for receiving money information from a POS 60 and creating settlement information according to the money information, an e-mail address, and transfer account information; a portable terminal 20 for creating a settlement e-mail according to the settlement information and the transfer account information and transmitting the e-mail to the e-mail address; a provider 40; and an electronic bank server 50 carrying out settlement processing according to the transfer ledger information, the transfer account information, and the money information included in the settlement e-mail received through a computer network 30.