1. A measured value transformation method for transforming a measured value, comprising: a) a step of preparing a plurality of first measured values which are obtained by respectively measuring a plurality of measuring objects in a plurality of first measuring systems and a plurality of second measured values which are obtained by respectively measuring said plurality of measuring objects in a plurality of second measuring systems, and obtaining a combination of a first measured value and a second measured value corresponding to each of said plurality of measuring objects as a sample point; b) a step of obtaining a transformation function representing a relationship between a first reconstituted system derived from said plurality of first measuring systems and a second reconstituted system derived from said plurality of second measuring systems by statistically processing a plurality of sample points of said plurality of measuring objects to remove random errors or remove random and systematic errors from said plurality of first measured values and said plurality of second measured values; and c) a step of obtaining a transformed value by transforming a second measured value with said transformation function, said transformed value corresponding to said second measured value in said first reconstituted system.