A filter determination system, a filter determination device, a filter determination method and a program with which a filter can be appropriately determined are provided.
A processing device according to this embodiment includes a frequency response acquisition unit that acquires a frequency response of a filter for an audio signal, a smoothing unit that smoothes the frequency response and obtains a smoothed response, a candidate point determination unit that determines candidate split points based on a bottom position of the smoothed response, and a split point determination unit that determines one or more band split points from the candidate split points.