A network that is to execute transcoding is fixed. IMS networks (SBC 1a and SBC 1b) set an information element that requests either of the IMS networks to execute transcoding into the SDP, and use that information element to select the IMS network (SBC 1a or SBC 1b) that is to execute transcoding between the IMS networks (between SBC 1a and SBC 1b). Then, the selected IMS network executes transcoding of media data.