In a masking sound generation apparatus, a CPU analyzes a speech utterance speed of a received sound signal. Then, the CPU copies the received sound signal into a plurality of sound signals and performs the following processing on each of the sound signals. Namely, the CPU divides each of the sound signals into frames on the basis of a frame length determined on the basis of the speech utterance speed. Reverse process is performed on each of the frames to replace a waveform of the frame with a reverse waveform, and a windowing process is performed to achieve a smooth connection between the frames. Then, the CPU randomly rearranges the order of the frames and mixes the plurality of sound signals to generate a masking sound signal.