To reduce an amount of memory used of an information recording medium (IC card) used in a common SF(simple file) system.

A block for memorizing information is provided in a memory of a body of the information recording medium. In the block, a remainder money information part for memorizing a remainder of the money information is provided and an issuing information part having a plurality of issuing organization memorizing parts for memorizing a plurality of issuing organizations for issuing a value respectively; a plurality of issuing amount memorizing parts for memorizing an issuing amount of the value issued by the respective issuing organization respectively; a plurality of issued year memorizing parts for memorizing the year when the value is issued by the issuing organizations respectively; and a plurality of issued order memorizing parts for memorizing the order that the value is issued by the issuing organization is provided.