To provide a means for providing books, bound through a normal method, with the function of distribution control, returning control of unsold books, shoplifting prevention or the like.

The packaging material for books, magazines or the like is provided with an IC tug capable of writing and reading of an information. The packaging material comprises a soft packaging body such as a bookcase, a belt sheet, a film package, a pillow package, and a book cover or the like. The packaging material and the book, magazine or the like are integrated whereby a commodity of a book, a magazine or the like, which is equipped with the IC tug and provided with the function of distribution control, returning control of unsold books, shoplifting prevention or the like, is formed.