To provide a structure for an assets circulating method, an investment method for new enterprises which utilizes the property transform function peculiar to trust, and a method which makes securities of circulating assets.

When a fund capital is circulated twice to five times during 10 years of the investment contract period in an investment enterprise association, earnings are raised twice to five times, and only the number of investment destination enterprises and the investment amount are cumulatively increased, and the investment principal risk is infinitely reduced. In order to cope with banks' grudging loaning and investment fund non-circulating which are factors of depression in the Heisei era, a risk management type investment securities making enterprise which creates the structure for circulating fund to raise the earning power and secures credit complementation of circulating financial commodities on internally held earned surplus is developed to contribute to creation of VB and augmentation of employment.