An electronic musical instrument with which, without difficulty to a user, it is possible to reproduce and save and the like the musical tones that the user has performed and to carry this out in units having musically satisfactory breaks. For each count of one beat by a beat counter, the time information for the musical tone data that are stored at that timing is stored in a beat time information table. When a skip-back button is operated during the recording, an address having a musically satisfactory break is acquired by computation based on the time information and the storage address of the operation timing, the time information of said table, and the sampling period. Therefore, even in those cases where optimization processing of the memory has been done during the recording, there is no need to update the storage address at that time. In addition, it is possible to carry out the reproduction and saving of beat units having musically satisfactory breaks by carrying out the reproduction and the saving at the storage address units that have been acquired.