[Problem to be Solved]The present invention detects a tissue or lesions, which cannot be portrayed by means of medical imaging equipment such as an MRI, realistically within the current range of health care services provided under medical insurance.[Solution]When analyzing an MR image obtained from a living body, the phase difference distribution of an MR signal obtained from an area of interest is created, the phase difference distribution is simultaneously fit with a plurality of function groups, and the dependence on magnetic susceptibility of the tissue included in the area of interest is determined on the basis of the parameters of the plurality of function groups fit to the phase difference distribution.