To provide an internet telephone set and system that eliminates the need for re-make of call connection request, even under the circumstance with the communication quantity (traffic) of entire network as a whole being increased or the like.

The internet telephone set 10, that uses a request means 3 to make a call setup request to an opposite party through the internet 20 and uses a call accept reception means 6 for receiving a call acceptance returned from the opposite party, depending on the call setup request so as to set up connection to the opposite party, is provided with a means 14 or the like, that informs a user of the telephone 10 of the reception awaiting state of the call acceptance from the opposite party at present, in the case of the call setup request.