An information conversion device has one of: a replication necessity analysis unit for specifying where an instruction referred by phi functions is present in one basic block and inserting a transfer instruction therein; an intra-loop constant analysis unit for specifying a closed path in which a phi function reference is circulated and inserting the transfer instruction therein; an inter-instruction dependency analysis unit for specifying where data dependency is present between instructions as a reference destination of the phi functions and inserting the transfer instruction therein; a same instruction reference analysis unit for specifying where the phi functions referring to a result of a same instruction before branching are present and inserting the transfer instruction therein; and a spill out validity analysis unit for storing a value present in a loop processing, loading the value after the loop processing ends, and deleting the transfer instruction.