System and method of designing and developing a table translation software in which operation is performed on input data given in the form of tables, and data result­ing from the operation is also given in the form of tables. The system includes an item input section (11) for input­ting items representative of attributes of data, relation input section (12) for inputting inter-item relations for the inputted items, an item and relation managing section (30) for holding and supplying the inputted items and inter-­item relations thereof, and relation indicating section (13) for indicating the items and the inter-item relations thereof held by the item and relation holding means. Software is designed and developed with functions of the software being handled as translation processes of the tables.