Base substance thickness projection estimation values (124) and base substance thickness projection estimation error values (125) of M (M≤N) base substances are estimated based on measured count projection values (121) using N energy windows for a subject. The base substance thickness projection estimated values (124) are updated such that a likelihood in accordance with a joint probability density of all of X-ray projection paths based on the base substance thickness projection estimated error values (125) increases. The obtained second base substance thickness projection assumed value (127) is subjected to back projection, thereby obtaining a base substance concentration image estimation value (128).