To maintain anonymity by comparatively simple structure and to perform early detection of dishonesty and transfer distribution of a value by filling the value in a payment card, performing transaction with a seller by a user without identifying oneself, settling the value by the seller by identifying oneself and transferring the value by performing mutual authentication between the payment card and a storage card.

A settlement system is constituted of a filling terminal 11, a settlement terminal 12, an issued balance management database 13 to be owned by an issuer 1 of the card, the payment card 21 to be owned by the user 2 and the storage card 31 and a transaction terminal !32 to be owned by the seller 3. The value to be a consideration of a product and service, etc., is filled in the payment card 21 by the filling terminal 11 and the value is withdrawn from the storage card 31 by the settlement terminal 12. The balance which is already issued and not withdrawn is stored in the issued balance management database 13. When offering of the product and the service, etc., is received from the seller 3 and the value is paid as the consideration by the user 2, the value is transferred from the payment card 21 to the storage card 31 via the transaction terminal 32.