A transfer device includes: first and second ports connected to L3 and L2 networks, respectively; a storage unit that stores data processing information which brings a MAC address of a communication device in the L2 network into correspondence with information regarding processing of data, and address information which brings an IP address of the communication device in the L2 network into correspondence with the MAC address thereof; and a transfer unit that, upon receiving data addressed to the communication device in the L2 network through the first port, searches the address information with an IP address in the data to acquire a MAC address corresponding to the IP address, searches the data processing information with the acquired MAC address, and depending on a search result, controls whether to transfer the data through the first port based on information regarding processing of data corresponding to the acquired MAC address.