Content conversion system and recording medium storing computer program

A recording medium storing a computer program for performing content conversion of dividing content data in which a display layout of content components is described using tags, so as to display, on a terminal, contents formed of the content components displayed on a screen, the computer program comprising:

• a primary division function that divides the content data on a basis of the display layout of the content components;
• and
• a secondary division function that divides the content data on a basis of a distance between the content components in a data description,
• the secondary division function dividing primary divided content data divided by the primary division function, and
• the primary division function performing re-division of the primary divided content data according to number of divisions made by the secondary division function.