The estimation accuracy of a magnetic susceptibility value of tissue is improved by computing an edge image which represents the edge of the tissue on a magnetic susceptibility distribution and to reduce background noise without lowering the magnetic susceptibility value of the tissue. The present invention computes an absolute value image and a phase image from a complex image obtained by MRI, from the phase image, computes a low frequency region magnetic susceptibility image in which background noise is greater than a desired value, computes an edge information magnetic susceptibility image and computes a high frequency region magnetic susceptibility image, computes an edge mask from the edge information magnetic susceptibility image, smooths a magic angle region from the edge mask and the low frequency region magnetic susceptibility image and finally smooths a high frequency region using the high frequency region magnetic susceptibility image.
