To provide a mortgage management system suited for enhancing the evaluation of a mortgage value and securing the limit of fund-raising based on loans by securing the utility value of a cemetery development site as tombs when a cemetery developer raises fund for cemetery development.

Mortgages are set not only to the site and buildings of the cemetery but also to the permanent right of use that the cemetery developer owns, and a bank or the like receives a certificate of permanent use that is issued when tombs are on sale, so as to implement a loan scheme that secures the utility value of the cemetery development site as tombs. To implement such a loan scheme, when a buyer of the tomb pays for the redemption of a loan, a flag that indicates the reception of the certificate of permanent use is rewritten in a table that manages the reception, whereby it is made possible to easily specify the certificate of permanent use that needs to be returned, with the flag used a key, and to easily determine how the tombs should be used properly.