In a filter coefficient calculation device according to the present invention, a
gain correction characteristic calculation section calculates impulse responses corresponding to a linear-
phase filter having an inverse characteristic of a
gain characteristic of a
reproduction system, and calculates, as a
gain correction characteristic, a
frequency characteristic of continuous-time impulse responses that include a
peak value, the continuous-time impulse responses being impulse responses, clipped from the calculated impulse responses, whose number is identical to the preset number of filter taps. Moreover, a
phase correction characteristic calculation section calculates a
phase correction characteristic by normalizing, from an inverse characteristic of a
frequency characteristic of the
reproduction system, a gain characteristic of the inverse characteristic, and a filter coefficient calculation section calculates, as filter coefficients of the
reproduction characteristic correction filter, filter coefficients of a filter having a synthetic correction characteristic obtained by combining the
gain correction characteristic with the
phase correction characteristic. This makes it possible to correct acoustic characteristics with high accuracy even in cases where the number of taps is limited.