A filter generation device according to this embodiment is configured to generate a filter for performing an out-of-head localization process on a high resolution digital audio signal, the filter generation device including: microphones; and a filter generation unit configured to generate a filter corresponding to a transfer characteristic from left and right speakers to the left and right microphones. A predetermined frequency lower than a Nyquist frequency of a sound pickup signal is assumed as a first frequency. The filter generation unit sets an amplitude component in a low frequency band of the filter corresponding to a frequency amplitude characteristic of the sound pickup signal, and the filter generation unit generates an amplitude component in a high frequency band of the filter such that the amplitude component in the high frequency band is allowed to be connected to the amplitude component in the low frequency band.