PROBLEM TO BE SOLVED: To overcome problems which are (problem 1) that the means editing and outputting a slip from a DB or the like is possible even conventionally but it can not cope with data which are not normalized and the data guarantee ing a sequence property, (problem 2) that only editing conditions along item attributes can be automatically set and (problem 3) that the data with a plural ity of formats can not be layout-edited and outputted. SOLUTION: The problem 1 is solved by a means 101 generating the editing parameter of the slip from record specifications and a means 102 editing and outputting input data on the basis of the parameter. The problem 2 is solved by a means 108 automatically setting the editing conditions for respective data items by using an editing condition initial information library 104 where the end part of the data item is a domain and an editing method corresponding to it is registered beforehand. The problem 3 is solved by a means 102 discriminating a record identifier included inside the data and switching and outputting the editing of a plurality of the formats.
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