A system interrelating a program to be broadcast with a CM stored on a network 5 is implemented. The CMs (second contents) stored on the network 5 are each assigned a URL, while the program (first content) to be broadcast is embedded with tag information, which is used to specify the URL of the CM to be interrelated with the program for reproduction and output. Based on the tag information embedded in the received program, a TV commerce terminal 1 specifies any one URL and then fetches the CM having the URL assigned.