System and method for transforming tabular form date into structured document

A definition data storage unit stores definition data defining a rule for transforming tabular form data into a structured document. The definition data includes a conditional repeat specifying description specifying grouping of part of tabular form data rows which corresponds to a common item having a single value. The conditional repeat specifying description includes the common item as an attribute value for a condition for repetition. The definition data further includes a portion into which the tabular form data is inserted as content of an element. The portion includes a value insertion specifying description made to correspond to an item name of an item included in the tabular form data. A transformation unit transforms tabular form data based on the definition data, with the part of the rows grouped as one group, and embeds the value of the item name in a portion specified by the value insertion specifying description.