To supply commodities made into bonds by objective assets having no assets value by themselves while generating the assets value by running (using).

A refund and interest schedule list for each bond in which a refund money interest to be received when the refund period of a bond in a priority part is essentially equal to that of the other bond is proportionally divided into bonds having a long refunding period as subordinated parts is produced, and the bonds are sold and refunded based on the refund/interest schedule list, thereby limiting a risk period than usual and increasing each incentive. The preferencial/subordinated parts of the bond are set, and the refund period is set identical differential from the above, but issued money is accumulated every year from a running profit in a preferential to subordinated order of each issued bond. When the refund money reaches the issued money of the bond, the refund interest is lowered and the lowered part is added to a refund interest of the other bond that does not reach the refund amount of the issued amount.