Most researches of transforming sequential programs into parallel programs have been based on the loop structure transformation method. However, most programs have implicit interprocedure parallelism. This paper suggests a way of extracting parallelism from the loops with procedure calls using the data dependency elimination method. Most parallelization of the loop with procedure calls have been conducted for extracting parallelism from the uniform code. In this paper, we propose interprocedural transformation, which can be apply to both uniform and nonuniform code. We show the examples of uniform, nonuniform, and complex code parallelization. We then evaluated the performance of the various transformation methods using the CRAY-T3E system. The comparison results show that the proposed algorithm out-performs other conventional methods.