According to one embodiment, a table holds buffer transfer information for managing data transfer, specified by each data transfer command, between a transmission FIFO and a buffer or between a reception FIFO and the buffer via a intermediate FIFO. A first sequencer activates buffer transfer for data transfer specified by a data transfer command from the host in units of at least one frame on the basis of corresponding buffer transfer information held in the table. The buffer transfer includes data transfer in sectors between the buffer and the intermediate FIFO. A second sequencer transfers data in frames between the transmission FIFO and the intermediate FIFO or between the reception FIFO and the intermediate FIFO in accordance with the activation of the buffer transfer. A third sequencer transfers data in sectors between the intermediate FIFO and the buffer in accordance with the activation of the buffer transfer.