PROBLEM TO BE SOLVED: To provide a tax exemption processing system and a tax exemption processing method for efficiently performing tax exemption processing.SOLUTION: A tax exemption processing system and a tax exemption processing method comprise a card issuance device 110 and a tax exemption settlement device 120. The card issuance device 110 comprises a first processor and a first communication part. The first processor writes passport information acquired from a passport via the first communication part to a portable information recording medium 130 (card). The tax exemption settlement device 120 comprises a second processor and a second communication part. The second processor reads the passport information from the information recording medium 130 via the second communication part, and on the basis of the passport information, determines whether or not, a possessor of the passport is an object of a tax exemption measure. When the possessor of the passport is an object of the tax exemption measure, the s
