Provided is a system for billing a vehicle at an arbitrary position using a technique that compares an observation image that can be acquired from a travelling vehicle and a pre-stored reference image. A billing processing system 1 that performs a billing process when a user vehicle 30 travels on a road is provided with: a reference image storage unit 15 that stores a reference image that is acquired in advance in conjunction with a plurality of billing positions set on the road R; an observation image acquisition unit 31 installed on the user vehicle 30 and that acquires an observation image by taking a picture of a scenery around the road R on which the user vehicle 30 travels; a data processing unit 33 that performs image matching between the stored reference image and a newly acquired observation image; and a billing processing unit 35 that performs a billing process for the user vehicle 30 on the basis of the result of the image matching by the data processing unit 33.