There is provided a system for selecting advertisement contents which are suitable for ad-user attributes, and for distributing the advertisement contents data and its corresponding advertisement attribute information through a computer communications network. Of a plurality of advertisements provided by an advertisement provider, a server computer selects a suitable advertisement for each advertisement user, in accordance with advertisement providing condition based on advertisement attribute information and advertisement user condition based on ad-user attributes of each ad user. The server computer transmits the selected advertisement data to each ad user through the communications network. Upon reception of the advertisement data form the server computer, the advertisement user print and issues the received advertisement on a receipt which is to be given to customer after each business transaction.