An Internet telephone apparatus which is capable of processing an Internet
connection to an Internet telephone or to personal computer communications
without requiring the installation of an additional public line, so that a
cost for extension of a line and maintenance of the extended line can be
eliminated. This Internet telephone apparatus has an incoming call
determination unit for determining, based on information in a call setting
message from a user, generated when a call is originated, whether the call
is an incoming call directed to an access server for controlling
communications such as personal computer communications or the like or an
incoming call directed to an Internet telephone control unit for
controlling the Internet telephone.