According to one embodiment, a parallelizing unit divides a loop into first and second processes based on a program to be converted and division information. The first and second processes respectively have termination control information, loop control information, and change information. The parallelizing unit inserts into the first process a determination process determining whether the second process is terminated at execution of an (n−1)th iteration of the second process when the second process is subsequent to the first process or determining whether the second process is terminated at execution of an nth iteration of the second process when the second process precedes the first process. The parallelizing unit inserts into the second process a control process controlling execution of the second process based on the result of determination notified by the determination process.