An offload server includes: an application code analysis section configured to analyze source code of an application; a data transfer designation section configured to, on the basis of a result of the code analysis, designate GPU processing for a loop statement by using at least one selected from the group of directive clauses, of OpenACC, consisting of a ‘kernels’ directive clause, a ‘parallel loop’ directive clause, and a ‘parallel loop vector’ directive clause; and a parallel processing designation section configured to identify loop statements in the application, and, for each of the identified loop statements, specify a statement specifying application of parallel processing by the GPU and perform compilation.