PROBLEM TO BE SOLVED : To potentiate investment in real estate of a price equal to or higher than an investment by an investor and to allocate a dividend of income gain by such an investment to the investor. SOLUTION : This real estate investment system has an earning calculation processing part 314 for calculating an amount found by subtracting at least an amount repaid relating to non-recourse loan from an income gain owing to fund management by limited liability companies 10a to 10h as earnings corresponding to anonymous association investment, an account settlement part 213 for performing calculation on SPC account settlement based on the earnings calculated by the processing part 314, and a dividend determining/processing part 113 for determining a dividend to the investor based on the SPC account settlement.