To provide an advertised contents distributing server which finds the amount of money to be paid back to a user who accesses advertised contents as a return of part of an advertisement publishing charge that an advertiser should pay.

In a contents access recording table 8, the frequencies of access to the advertised contents are registered and in a user access recording table 9, access frequencies by ranks by users are registered. An advertisement publishing charge calculation part 10 calculates the advertisement publishing charge from the access frequency in the contents access recording table 8, a contents provider reward amount calculation part 14 also calculates a contents provider reward amount from the access frequency, and a user given amount calculation part calculates the amount of money to be paid to the user according to the rank-classified access frequency in the user access recording table 9.