In a computer having a unit for outputting an interrupt request to a processor, a delay condition from occurrence of an interrupt event to issue of an interrupt request to the processor can be dynamically determined depending on the processor load status, etc. The interrupt request output unit includes a unit for obtaining a determination factor of a delay condition from the occurrence of an interrupt event to the issue of an interrupt request to the processor, and a unit for determining a delay condition corresponding to the obtained determination factor. For example, a time up to a read of an interrupt factor by the processor is obtained as a determination factor, and is multiplied by a coefficient, thereby determining a delay time as a delay condition.