To easily check a conversion portion when a recording format of a recorded moving picture is converted.

The moving picture recorded in a record medium (110) is reproduced and the reproduction is temporarily paused at a location desired to start conversion. A control part (107) computes an amount of data (estimated value) after conversion from a point of temporarily pausing the reproduction to a scene end, and when it cannot be recorded in a record medium (112) of a recording object, the conversion is finished. A signal processing part (103) converts the moving picture into a format of a conversion object by GOP units according to a user's instructions of a conversion start of an operation part 108. The converted moving picture is recorded in a recordable range in the record medium (112).