PURPOSE: To systemize the processing operations of a translating processes as well as these translating processes themselves, by fixing the logical structure of an intermediate language, changing the reference/replacement operations of the intermediate language elements into a package to process them as the abstract data and varying the information on the given attribute by the difference between types of computers and languages.

CONSTITUTION: A source language 15 serving as the input of a compiler undergoes the grammatical rule inspection through a sentence structure analysis system P16. Then an intermediate word 17 is outputted in the form of an abstract sentence structure tree. This structure tree undergoes the meaning inspection through a meaning analysis system S18. Then an intermediate word 19 is outputted in the form of an abstract sentence structure tree to which the obtained meaning information is applied as the attribute of said structure tree. The word 19 is converted. Then the allocation of the memory areas, access paths to data, registers are carried out successively by an allocation system A22 during the converting processes done via many intermediate languages following an intermediate word 20. Finally the process proceeds to the object 21 of the type of a subject computer through a code generating system C24.