A portable electronic device of an embodiment includes a plurality of secure elements and a communicator. The communicator performs communication with a reader/writer device to which an external device is connected using non-contact communication. The communicator changes a transmission destination to a secure element corresponding to a transmission destination identifier for identifying the transmission destination among the plurality of secure elements on the basis of the transmission destination identifier and change-instruction-information giving instructions to change the transmission destination, assigned to telegraph data received from the reader/writer device using the non-contact communication and transmits the telegraph data received from the reader/writer device to the secure element.