As for medical equipment 1, the VBS image generation department 13 which generates the VBS image which designates the information of the point of view position due to 1st frame of reference image pickup section 35 the interposition section 30 which possesses the Tip 31 which distribution facilities is done and, the storage section on the basis of 15 which stores 3 dimensional graphics data which is based on 1st frame of reference and 3 dimensional graphics data as line of sight parameter and, the similarity calculation section 14 which calculates similarity with one VBS image and the endoscope image, the decision section 18 which does the decision which is based on similarity and, acquiring the information of the Tip position in 2nd frame of referenceThe disposal tool 8 which possesses the sensor 21 in order to do and, the coordinate transformation type calculation section 12 which does the association treatment of 1st frame of reference and 2nd frame of reference and, it possesses.医療機器1は、撮像部35が配設されている先端部31を有する挿入部30と、第1の座標系にもとづく3次元画像データを記憶する記憶部15と、3次元画像データにもとづき第1の座標系による視点位置情報を視線パラメータとするVBS画像を生成するVBS画像生成部13と、一のVBS画像と内視鏡画像との類似度を算出する類似度算出部14と、類似度にもとづいた判定を行う判定部18と、第2の座標系における先端位置情報を取得するためのセンサ21を有する処置具8と、第1の座標系と第2の座標系との関連付け処理を行う座標変換式算出部12と、を具備する。