1. A program conversion device, stored in a computer processing unit, for converting a program source, comprising: a scheduler; a section and index acquisition device for acquiring a section code for indicating a section embedded in the program, and performance index information embedded in the program in association with the section code as a performance value to indicate the number of instructions that can be processed within a unit time; a task code conversion device for adding a designated task generation code and separating the acquired section code into task codes and adding a first code to indicate the beginning of a task and a second code to indicate the end of the task in the task code; and a task index attachment device for calculating allocated time of the task based on the performance index information and attaching the allocated time to the task generation code which is inputted to the scheduler, wherein the performance value is a value indicating a time ensuring processing performance of the section by the number of instructions when the section is parallel processed.