L2TP packet forwarding apparatus to be connected to at least two LACs (L2TP Access Concentrators) via L2TP sessions to receive packets transmitted from a gateway, which accommodates user terminals, in the form of a L2TP packet encapsulated in Bridge over PPP, has a lookup table indicating the correspondence of tunnel ID/session ID pairs to an identifier (VPN-IDs) of a wide area network to which a plurality of user terminals belong. The packet forwarding apparatus specifies an VPN-ID from the lookup table based on the tunnel ID and the session ID of a received packet and forwards, if it is confirmed that another tunnel ID/session ID pair associated with the same VPN-ID exists in the lookup table, the received packet to another L2TP session identified by the another tunnel ID/session ID pair in the form of a L2TP packet.