PURPOSE : A system and a method for transacting a beneficiary certificate by using an FNA(Financial Network Account), and a recording medium for the same are provided to enable a customer to collect investment while keeping money and earnings invested in real estate and/or special asset funds before expiration of a fund investment period by delivering/listing the beneficiary certificate to the FNA and selling the beneficiary certificate to other customers even if earnings are generated from the funds.CONSTITUTION : An account opener opens a customer FNA to be linked with a beneficiary certificate account corresponding to more than one fund subscribed by a customer. An information storing part links/stores beneficiary certificate account information and opened customer FNA information to a storage medium. A beneficiary certificate delivery processor(4505) checks the customer FNA linked with the beneficiary certificate account by linking with the storage medium and delivers a beneficiary certificate deposited in the beneficiary certificate account to the checked FNA when the customer requests transaction of the beneficiary certificate corresponding to the fund.? KIPO 2008