PURPOSE : A system and a method for processing beneficiary certificate account transfer delivery, and a program recording medium thereof are provided to enable a customer to collect investment without canceling money invested in real estate and/or special asset funds by listing a beneficiary certificate corresponding to the fund through account transfer delivery and selling the beneficiary certificate to other customers.CONSTITUTION : An e-document receiver(4955) receives an electronic beneficiary certificate account transfer delivery request document, which requests transaction of a beneficiary certificate deposited by corresponding to more than one fund subscribed by the customer, of a customer from a customer or teller terminal. An information checker checks validity of a security account for receiving the transferred beneficiary certificate by responding to a beneficiary certificate account transfer delivery request. An account transfer delivery processor(4905) delivers the beneficiary certificate of the customer to the checked security account of the customer if the validity of the security account is checked.? KIPO 2008