1. A method for verifying conversion when converting management operation data in which a query command for a first database described in a first program processed with the first database into a management operation data which described a query of the same function in the second program processed with the second database, comprising: a first step for inserting an acquisition operation code acquiring the first management operation data operating for the table data in the first program into the first program; a second step for acquiring the result which is obtained by converting the first management operation data obtained by the acquisition operation code in the process of executing the first program into the second management operation data of the second database; a third step for carrying out the first management operation data with the first database system and carrying out the second management operation data with the second database system; and a fourth step for comparing the data acquired depending on the processing of the first management operation data in the third step and the data acquired depending on the processing of the second management operation data in the third step, the first program comprises a plurality of first queries, and the second program comprises a plurality of second queries, the first query permits all of parameter, processing of addition, deletion and updating with respect to a database, and becoming a child query of a other query different from the second query, and the second query comprises: a view type which prohibits the parameter, permits the processing of addition, deletion and update, and permits becoming a child query of the other query; a function type which permits the parameter, prohibits the processing of addition, deletion and update, and permits becoming a child query of the other query; and a stored-procedure type which permits the parameter, permits the processing of addition, deletion and update, and prohibits becoming a child query of the other query, the second step is performed by a processing circuit of a conversion apparatus and comprises of: reading the plurality of the first queries of the first database system from a memory of the conversion apparatus; determining a nest relation of a plurality of the first queries; determining the type of the second query corresponding to each of the first query by determining in turn from the first query of a bottom layer to the first query of a top layer based on the nest relation; and generating the second query corresponding to the first query according to the type determined by the determining type in turn from the first query of the bottom layer to top layer based on the nest relation; the determining the type of the second query is performed by the processing circuit and comprises determining the second query corresponding to the first query as a dummy type when a child query of the first query is the function type or the stored-procedure type or the dummy type, and determining the second query corresponding to the first query as a view type when it is judged that the first query is not an action query and it is jugged that the first query not includes the parameter or the child is the view type, the generating the second query is performed by the processing circuit and comprises, generating the second query of the stored-procedure type including the function description equivalent to the functional description of a target query and generating the second query of the function type including function description equivalent to the functional description of the target query with respect to the target query which is the second query judged in the determining type as the dummy type or the stored-procedure type.