An Internet facsimile machine including a processor having an ability exchanging function for transmitting to a receiving device a first electronic mail that includes format information of original image data and standard format image data, transmitting a second electronic mail that includes machine receiving ability information of the receiving device, and transmitting a third electronic mail that includes image data formed from the original image data in accordance with the machine receiving ability information. The processor has a communication management recording function for storing a communication record table of the series of electronic mails and outputting the communication record table. A storage device stores communication identifying information and communication procedure information for the series of electronic mails as a plurality of communication records and a communication records outputting device outputs the communication records formed in accordance with the communication identifying information and the communication procedure information.