To realize calculation such as the LU resolution of a polynominal matrix, etc., with the polynominal of a parameter as an element.

The execution control part 21 of a polynominal matrix processing system 18 suplies the polynominal matrix received from a simulation executing control part 14 to an LU decomposition constituting part 22 so as to execute LU resolution based on Hensel construction. The constituting part 22 permits an arithmetic part 23 to execute the basic operation of the polynominal matrix as necessary and permits a numerical value LU resolution/ matrix constituting part 25 to execute numerical LU decomposition, etc. A general purpose number processing system 24 executes a mark processing or a numerical value procesing indicated by the arithmetic part 23 or the constituting part 25. By a resolving method based on Hensel construction, the respective elements of a lower half triangle matrix and an upper half triangle matrix are obtained by the approximate precision of an optional degree in the parameter.