A conversion apparatus includes a storage unit storing definition information in which position information and a type of the signal are associated with each other; a decoder referring to, when first reception data is input, the definition information of the first control target to determine a type of a first signal at a first position in the first reception data, and output first input data in which the determined type of the first signal and a value of the first signal in the first reception data are associated with each other; and an encoder referring to the definition information of a second control target to output second input data in which identification information of second computing units that corresponds to the type of the first signal, position information indicating a second position of the first signal, and a value of the first signal are associated with one another.