Abstract: The present invention relates to an electronic payment method, wherein when an account-receivable issuer issues an account receivable to a receiving party, the financial institution of the receiving party notifies a third-party payment system of the issue of the account receivable, all companies subscribed to the third-party payment system become issuers using the received account receivable or electronic certificate as securities and can issue electronic certificates, all the receiving parties which have received the electronic certificates can request the encashment of the corresponding electronic certificates from the third-party payment system by using the electronic certificates as securities in case where new electronic certificates are not issued, when the encashment is requested, the third-party payment system tracks the path of all the electronic certificates and the account receivable related to the electronic certificates for which the encashment has been requested, and the encashment is performed