A transfer device includes an output-port decision unit to decide, on the basis of storage information stored in a frame input, an output port from which the frame is output from among a plurality of ports, an allocation unit to associate an input port to which the frame is input with an output port from which a frame which is transferred by a cut-through method is output on a one-to-one basis, and allocate a first frame to a first pathway transferring by the cut-through method and allocate a second frame to a second pathway transferring by a store-and-forward method on the basis of type information of an input port to which a frame has been input, class information of the frame, and the output port decided by the output-port decision unit, and an IET-output control unit to output the first frame from the output port, decide whether to divide the second frame on the basis of the class information of the second frame, and output the second frame from the output port on the basis of decision. Therefore, the transfer device can realize an IET low-latency transfer function by control simpler than that in the conventional transfer devices.