Abstract: There are included a three-tap FIR calculating part (2) that multiples data outputted from three taps on a tapped delay line by respective filter factors comprising a ratio value sequence of “?1, m, ?1”; and an n-tap FIR calculating part (3) that multiples data outputted from n taps on a tapped delay line by respective filter factors comprising a predetermined value sequence. Interpolation values can be determined by use of sum-of-products calculations using various factor sequences comprising various values of m and n. The three-tap FIR calculating part (2) is adapted to determine interpolation values by use of the sum-of-products calculations that always use only three values. In this way, the circuit scale can be reduced and further the calculation process can be simplified, thereby achieving a high-rate interpolation process.