Device for controlling display of moving-image tag comment, and computer for managing advertisement

[Problem] To arrange an advertisement by utilizing a comment at a moving-image site. [Solution] A moving-image tag storage means 11 stores a reproduction position and comment for delivered moving-image data, the reproduction position and comment having been given by a user computer, as moving-image tagged data in association with the moving image. A delivery control means 12 reads out the moving-image tag data associated with a moving image to be delivered from the moving-image tag storage means 12, and transmits the read-out moving-image tag data to a user computer that requested the delivery of the moving image. A user attribute acquisition means 13 acquires the attributes of a user who operates a user computer 10 that requested the delivery of the moving image. When the moving-image data read out from the moving-image tag storage means 12 contains a moving-image comment that matches the user attribute, the delivery control means 11 delivers the moving-image comment to the user computer 10.