A content distribution system includes a reference server 112, and a plurality of distribution servers 101 to 108. The reference server 112 holds URLs showing network locations of the plurality of distribution servers 101 to 108, and transmits an URL for a distribution server to a user terminal in response to a user request. When one of the distribution servers 101 to 108 is accessed by a user terminal, the distribution server 101 to 108 determines whether access has been performed as a result of receiving location information from the reference server 112. If this is the case, the distribution server 101 to 108 generates payment information commanding the user terminal to pay the distribution server and the reference server 112, and transmits a distribution package including the payment information and a digital content to the user terminal.