In order to provide a technique capable of restoring measured data from projection data with high accuracy and removing system noise included in the measured data, a signal processing device obtains measured data x including signal values of 0 or less by processing an output signal from a data acquisition system, and performs a conversion process on the measured data x by using a predefined function including a logarithmic function so as to generate projection data (logarithmically converted data z), in which the predefined function is a function of which an inverse function is present for values of a predetermined negative number s or more, and the measured data x including signal values of 0 or less within a predetermined range is restored from the projection data by applying the inverse function to the projection data.
