A VPN apparatus is included in a VPN system with other VPN apparatuses to interconnect bases including first bases each having an access line and a second base having at least two access lines. The VPN apparatus comprises a first virtual VPN apparatus and a second virtual VPN apparatus. The first virtual VPN apparatus is connected to one of the first bases via an access line and carries out frame forwarding by using a first forwarding table for forwarding frames to be transmitted/received between two first bases or between one first base and one second base. The second virtual VPN apparatus is connected to the second base via one of the at least two access lines, carries out frame forwarding by using a second forwarding table for forwarding frames to be transmitted/received between at least two bases including the second base, and does not carry out forwarding frames to one of the other VPN apparatuses that is connected to the second base via another one of the at least two access lines.