Abstract: A numerical control method and an apparatus sets the feed rate at the time the first action ends as a tapping feed rate, and sets the spindle rate at the time the second action ends as a tapping spindle rate, and starts the third action after the first and second actions end simultaneously. In a tapping process where the spindle angle at the start position is set at a predetermined tapping start angle, the first action for setting the feed shaft position at the tapping start position and the second action for setting the spindle angle as the tapping start angle are executed simultaneously, and the third action is executed without changing the feed and spindle rates because the feed rate has already been set at the tapping feed rate and the spindle rate has already been set at the spindle tapping rate at the time when the first and second actions end.