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; and c) a step of obtaining a transformed value by transforming a second measured value with said transformation function.