An Internet telephone apparatus which is capable of processing an Internet connection to an Internet telephone or to personal computer communications without requiring the installation of an additional public line, so that a cost for extension of a line and maintenance of the extended line can be eliminated. This Internet telephone apparatus has an incoming call determination unit for determining, based on information in a call setting message from a user, generated when a call is originated, whether the call is an incoming call directed to an access server for controlling communications such as personal computer communications or the like or an incoming call directed to an Internet telephone control unit for controlling the Internet telephone.