1. A computer-readable recording medium that stores a computer program for extracting and outputting a formula included in a target program that processes an extensible-business-reporting-language document, wherein the computer program causes a computer to execute: extracting a variable included in the formula; identifying an extensible-business-reporting-language element corresponding to the variable extracted, based on the extensible-business-reporting-language document; and identifying a label corresponding to the extensible-business-reporting-language element identified, based on the extensible-business-reporting-language document.