The present invention is a command or data transfer between two integrated circuit devices (hereafter LSIs) wherein an LSI issuing a command or data (issuing side LSI) outputs a strobe signal, which indicates that a valid command or data was transmitted, to the LSI which receives the command or data (receiving side LSI), and the receiving side LSI outputs a signal, which notifies that the command processing completed (command ready signal), to the issuing side LSI. The issuing side LSI comprises a counter where a value to indicate the number of commands which the receiving side LSI can simultaneously process or simultaneously receive is loaded at initialization, wherein the counter is decremented when a command or data is issued, the counter is incremented when the ready signal is received, and issuing a command or data is inhibited when the counter becomes “0”. Therefore the issuing side LSI can issue a command or data to the receiving side LSI without confirming a busy signal from the receiving side LSI.