To effectively suppress the loss of interests in a financial institution, and to fairly receive the merits of a discount interest more advantageous than a reference interest also at a person to be loaned side by not only operating the setting of a proper loan interest for each customer according to the contribution of a customer, but also allowing the customer to be interested in each kind of transaction except loan.

The point of each kind of transaction contracted between a financial institution and a person to be loaned by the financial institution and a discount interest corresponding to the total points are preliminarily set. When the person to be loaned receives loan, the discount interest is calculated from the total points obtained by adding the point of each transaction being the object of points contracted by the person to be loaned, the discount interest is subtracted from a reference interest preliminarily set corresponding to the classification, period, and loan sum of loan to be received by the person to be loaned, and a loan interest for loan to be received by the person to be loaned is decided.