Although now parallel computing is very common, current parallel programming methods tend to be domain-specific (specializing in certain program patterns such as nested loops) and/or manual (programmers need to specify independent tasks). This situation poses a serious difficulty in developing efficient parallel programs. We often need to manually transform codes written in usual programming patterns to ones in a parallelizable form. We hope to have a solid foundation to streamline this transformation. This talk first reviews necessity of a method of systematically deriving parallelizable codes and then introduces an ongoing work on extending lambda calculus for the purpose. The distinguished feature of the new calculus is a special construct that enable evaluation with incomplete information, which is useful to express important parallel computation patterns such as reductions (aggregations). We then investigate derivations of parallelizable codes as transformations on the calculus.