A communication system includes a first storage section for storing a plurality of pieces of contents information, a second storage section for storing a plurality of pieces of contents information, a control section for accessing the contents information stored in the first storage section and the second storage section based on a single set of management information for managing the contents information stored in the first storage section and the second storage section, a communication section for interconnecting the first storage section, the second storage section and the control section for communication, and an accounting setting section for setting an amount of money to be imposed on a predetermined user in response to use of the first storage section or the second storage section.