An information recording apparatus includes a first acquiring element that acquires both control information for controlling the order of recording or reproducing recorded information and virtual reference information that can be determined by the control information and by an address indicative of the position of a recording area in which the recorded information is recorded, a first converting element that converts the acquired control information and virtual reference information to first control information, a recording element that at least records the recorded information, a first control element that controls the recording element to record the converted first control information, a second acquiring element that acquires the recorded first control information, a second converting element that converts the acquired first control information to second control information having different attributes, and a second control element that controls the recording element to record the converted second control information.