To realize the participation of plural entrepreneurs, the efficient transaction of merchandise or the like, the certain delivery of the merchandise, and the safe settlement of the price of the merchandise by using the Internet even for the transaction of merchandise or the like between entrepreneurs.

This method comprises a level in which a mediator 1 and a financial institute 2 provide an Internet virtual market, and recruit a seller 4 and a buyer 5 as members, a level in which the seller 4 and the buyer 5 input the selling price or the buying price or the like of merchandise or the like to the market, a level in which the mediator 1 establishes a contract for a sale of the merchandise between the seller 4 and the buyer 5, a level in which the buyer 5 transfers money by attaching a contract number to an escrow account in the financial institute 2, a level in which the seller 4 confirms that the money is transferred from the buyer 5 to the escrow account, and then transfers the merchandise or the like to the buyer 5, and a level in which the seller 4 transfers the money to the account of the seller 4 in the financial institute 2 from the escrow account.