To change an accounting or reproducing control method after selling data in an off-line data use system where the time of data acquisition and that of data use are different.

In an off-line data reception and delivery system consisting of a selling terminal 20, a center device 30, and a user terminal 40; accounting control data where an accounting method at the time of setting is recorded in the selling terminal 20 is stored in the center device 30 and is added to sold data, and another accounting control data is reported to the user terminal 40 from the center device 30 at the time of reproducing data in the user terminal 40. Accounting control data in the center device can be changed by the selling terminal 20 or the user terminal 40.