Assigns suitable registers to a plurality of variables. A compiler converts a source program into instructions for a processor having: a simultaneously used variable acquisition section which obtains, with respect to each of a plurality of variables used in the source program, some of the other variables used simultaneously with the variable; an allocation sequence generation section which generates a plurality of allocation sequences between the plurality of variables to allocate each variable to one of the plurality of registers different from those to which some of the other variables used simultaneously with the variable are allocated; an allocation priority acquisition section which obtains allocation priorities indicating to which one of the plurality of registers each variable is allocated with priority; and a register allocation section which allocates the variables to registers in accordance with an allocation sequence selected on the basis of the allocation priorities.