SIGNAL CONVERTER, SIGNAL CONVERSION METHOD AND SIGNAL CONVERSION PROGRAM

PROBLEM TO BE SOLVED: To provide a signal converter which can reduce a difference of delay time between channels.SOLUTION: A signal converter 100 includes: a plurality of buffers 121 allocated to a plurality of time slots one by one; a first unit data reception section 110 which receives first unit data having the plurality of time slots; a data accumulation section 120 which accumulates data included in the plurality of time slots in the allocated buffer; and a second unit data output section 130 which acquires accumulated data, generates second unit data including the acquired data and outputs the generated second unit data when a data amount of data accumulated in the buffer becomes a data amount threshold or more. The data accumulation section is constituted so that accumulation start unit data being the first unit data becoming an object for starting accumulation of data differs between the first buffer and the second buffer.