Accuracy degradation due to a signal loss is reduced, and susceptibility is calculated with high accuracy where, by using an MRI, at least one echo is acquired where spatial magnetic field inhomogeneity is reflected, and a complex image is calculated from the acquired echo. Three masks are calculated from the calculated complex image; a low-signal region mask representing a low signal region, a first high-signal region mask representing a high signal and high fat content region, and a second high-signal region mask representing a high signal and low fat content region. In calculating a susceptibility image from a frequency image or a magnetic field image generated from the complex image, the susceptibility image is obtained under the constraint that a region defined by the low-signal region is set as a background and the susceptibility of the region defined by the second high-signal region mask is set to a specific value.