A gaze target determination device includes an event setting unit that generates, for each object at different times, a display event which triggers a movement of the gaze direction of the user who is gazing at the object and which indicates a movement or a change of the object and a gaze trajectory calculation unit that calculates a gaze trajectory based on the detected users gaze direction. An eye movement event detection unit detects an event detection time which is a time at which the gaze direction moves according to the display event, based on the calculated gaze trajectory. A synchronization structure analysis unit calculates, for each object, time difference between the event detection time and event occurrence time and a gaze target determination unit determines the object at which the user is gazing from among the objects, based on the calculated time difference.