1. An apparatus for converting a structured document having information regarding multimedia contents comprising: acquisition means for acquiring distribution rule information sent from a remote source when data contents are sent to said acquisition means, wherein distribution rules of the data contents are described and receiver side situation information wherein the situations at the side of receivers of the contents are described, said data contents includes multimedia contents; generation means for generating the conversion rule information wherein the conversion rules for converting structured documents in which information about the contents is described, said information including a media information describing portion, on the basis of the distribution rule information and the receiver side situation information acquired by the acquisition means; and conversion means for converting the structured documents, on the basis of the conversion rule information generated by the generation means without an intermediate conversion of the structured documents, wherein the generation means includes a first extraction means for extracting evaluation objects of the conditions included in the distribution rules from the distribution rule information.