PROBLEM TO BE SOLVED: To provide an arithmetic processing unit capable of highly accurately measuring a moisture content of a horny cell layer without changing a state of skin.SOLUTION: An arithmetic processing unit 401 transmits an AC signal emitted from an AC signal generation circuit 410 from an application electrode 201 to skin, and calculates a numerical value representing a moisture content of the horny cell layer on the basis of a skin impedance value of the horny cell layer calculated from the signal detected from the skin and a first variable based on a time difference between the AC signal and a signal transmitting from the application electrode through the skin.SELECTED DRAWING: Figure 4COPYRIGHT: (C)2018,JPO&INPIT【課題】皮膚の状態を変化させずに、角層水分量を精度よく測定できる演算処理装置を提供する。【解決手段】演算処理装置401は、交流信号発生回路410により発せられた交流信号を印加電極201から肌に透過させ、肌から検出した信号から算出した角層の皮膚インピーダンス値と、交流信号及び印加電極から肌を透過した信号の時間差に基づく第一の変数と、に基づいて、角層水分量を示す数値を算出する。【選択図】図4