A card game involving a high degree of strategy can be performed because card merge and reinforcement processing brought about by placing a plurality of cards is executed during a hand card process sequence prior to placement of each card on an arena area. Furthermore, it is possible with a game system and a recording medium to avoid to overuse face-down placement of specific cards that bring about specific effects, such as merges, reinforcement. Such overusing can be accomplished by imposing taxes on each player against merges and reinforcement involving a plural number of cards in the hand card sequence, and also against the face down placement of the specific cards.