Provided is a text processing system which, when an attribute corresponding to one tabulation axis is set, is capable of generating a text group which will produce non-obvious tabulation results when cross-tabulation is performed using that attribute. At the time of input of respective attribute values of an attribute which corresponds to a tabulation axis in cross tabulation and a document associated with any one of the attribute values of the attribute, text extraction means 71 extracts portion not including the attribute value of the attribute from each text obtained by dividing the document into predetermined units. Group generation means 72 performs entailment recognition between texts on the extracted texts and groups texts having an entailment relation.