A tape operation relating to EOF identification in an open process for a file is emulated, whereby the tape operation in the open process is simplified. Consequently, open-process, close-process performance, and process performance of a system accessing to a magnetic tape unit can be improved. In a method of this invention, a position of a head relative to a magnetic tape is fixed at a predetermined position in the open process for a file recorded on the magnetic tape, and when a command is received from a command issuing apparatus, emulation in which a tape operation according the command is virtually carried out in the magnetic tape unit without making said magnetic tape unit carry out a real tape operation, is executed.