The problem of the present invention is to provide a TEM sample equipped with an identifying function for easily specifying a detailed TEM sample and to provide a system for handling the management of information relating to the TEM sample using the TEM when making observations that is constructed with the FIB device manufacturing the sample. The TEM sample of the present invention is written with a mark encoding information specifying the sample at a specified location of a peripheral part. Information relating to the sample filed taking sample specifying information as an index is supplied to a TEM as associated matter. The sample working FIB device and observation TEM device of the present invention are provided with a function enabling writing of information relating to the sample and images to the file during operation which is then read out and utilized on a display.