A filter generation system configured to generate a filter for performing an out-of-head localization process on a high resolution digital audio signal, the filter generation system comprising: left and right microphones configured to pick up a measurement signal outputted from a sound source so as to acquire a sound pickup signal, the left and right microphones being capable of being put on left and right ears of a listener; and a filter generation unit configured to generate, based on the sound pickup signal, a filter corresponding to a transfer characteristic from the sound source to the left and right microphones, wherein the sound pickup signal is a non-high resolution signal with a predetermined sampling frequency that is lower than the sampling frequency of the high resolution digital audio signal, a predetermined frequency lower than or equal to a Nyquist frequency of the sound pickup signal is assumed as a first frequency, the filter contains an amplitude component in a low frequency band which includes a frequency lower than the first frequency, and an amplitude component in a high frequency band which includes a frequency equal to or higher than the first frequency, the filter generation unit sets the amplitude component in the low frequency band of the filter corresponding to a frequency amplitude characteristic of the transfer characteristic, the filter generation unit generates the amplitude component in the high frequency band of the filter such that the amplitude component in the high frequency band is allowed to be connected to the amplitude component in the low frequency band, and the sound pickup signal does not include the amplitude component in the high frequency band, wherein a first amplitude value of the first frequency of the filter is set based on an amplitude value of the frequency amplitude characteristic of the transfer characteristic at the first frequency, characterised in that in a first band ranging from a second frequency lower than the first frequency to the first frequency, a second amplitude value is extracted from the frequency amplitude characteristic of the transfer characteristic, and the amplitude component in the high frequency band is generated while being prevented from exceeding the second amplitude value, and wherein the second amplitude value is extracted corresponding to a peak of the frequency amplitude characteristic of the transfer characteristic in the first band. left and right microphones configured to pick up a measurement signal outputted from a sound source so as to acquire a sound pickup signal, the left and right microphones being capable of being put on left and right ears of a listener; and a filter generation unit configured to generate, based on the sound pickup signal, a filter corresponding to a transfer characteristic from the sound source to the left and right microphones, wherein the sound pickup signal is a non-high resolution signal with a predetermined sampling frequency that is lower than the sampling frequency of the high resolution digital audio signal, a predetermined frequency lower than or equal to a Nyquist frequency of the sound pickup signal is assumed as a first frequency, the filter contains an amplitude component in a low frequency band which includes a frequency lower than the first frequency, and an amplitude component in a high frequency band which includes a frequency equal to or higher than the first frequency, the filter generation unit sets the amplitude component in the low frequency band of the filter corresponding to a frequency amplitude characteristic of the transfer characteristic, the filter generation unit generates the amplitude component in the high frequency band of the filter such that the amplitude component in the high frequency band is allowed to be connected to the amplitude component in the low frequency band, and the sound pickup signal does not include the amplitude component in the high frequency band, wherein a first amplitude value of the first frequency of the filter is set based on an amplitude value of the frequency amplitude characteristic of the transfer characteristic at the first frequency, characterised in that in a first band ranging from a second frequency lower than the first frequency to the first frequency, a second amplitude value is extracted from the frequency amplitude characteristic of the transfer characteristic, and the amplitude component in the high frequency band is generated while being prevented from exceeding the second amplitude value, and wherein the second amplitude value is extracted corresponding to a peak of the frequency amplitude characteristic of the transfer characteristic in the first band.