A communication device includes: a transmission label table storage that stores a transmission label table that holds pseudo wire labels for each header information of Ethernet (standardized by IEEE 802.3 committee) frames; and an encapsulation unit that deletes the header information from the Ethernet (standardized by IEEE 802.3 committee) frame, adds a pseudo wire label and an MPLS tunnel label to the Ethernet (standardized by IEEE 802.3 committee) frame and transmits a packet to an MPLS network via a pseudo wire, when the header information of the received Ethernet (standardized by IEEE 802.3 committee) frame agrees with the header information held in the transmission label table.