A conversion apparatus, comprising: a storage unit configured to store, for each control target to be controlled by computing units, definition information in which position information indicating a position of a value of a signal in data received by the computing units and a type of the signal are associated with each other for each piece of identification information of the computing units,; a decoder configured to refer to, when first reception data received by first computing units, which control a first control target, is input, the definition information of the first control target to determine a type of a first signal at a first position in the first reception data, and output first input data in which the determined type of the first signal and a value of the first signal in the first reception data are associated with each other,; and an encoder configured to refer to, when the first input data output from the decoder is input, the definition information of a second control target, which is different from the first control target, to output second input data in which a piece of identification information of second computing units that corresponds to the type of the first signal in the first input data, position information indicating a second position of the first signal in second reception data to be received by the second computing units, and a value of the first signal at the second position are associated with one another; characterized in that the definition information stores a reception cycle of the data for each piece of the identification information of the computing units, wherein the first reception data comprises a first reception time at the first computing units, and wherein the decoder is configured to refer to the definition information of the second control target to calculate a particular cycle, which is a common divisor of second reception cycles for each of the second computing units, obtain a particular piece of the first reception data based on the particular cycle and the first reception time, and output the first input data when the particular piece of the first reception data is obtained. a storage unit configured to store, for each control target to be controlled by computing units, definition information in which position information indicating a position of a value of a signal in data received by the computing units and a type of the signal are associated with each other for each piece of identification information of the computing units,; a decoder configured to refer to, when first reception data received by first computing units, which control a first control target, is input, the definition information of the first control target to determine a type of a first signal at a first position in the first reception data, and output first input data in which the determined type of the first signal and a value of the first signal in the first reception data are associated with each other,; and an encoder configured to refer to, when the first input data output from the decoder is input, the definition information of a second control target, which is different from the first control target, to output second input data in which a piece of identification information of second computing units that corresponds to the type of the first signal in the first input data, position information indicating a second position of the first signal in second reception data to be received by the second computing units, and a value of the first signal at the second position are associated with one another; characterized in that the definition information stores a reception cycle of the data for each piece of the identification information of the computing units, wherein the first reception data comprises a first reception time at the first computing units, and wherein the decoder is configured to refer to the definition information of the second control target to calculate a particular cycle, which is a common divisor of second reception cycles for each of the second computing units, obtain a particular piece of the first reception data based on the particular cycle and the first reception time, and output the first input data when the particular piece of the first reception data is obtained.