The sensor includes a filter member including cells that trap PM in exhaust gas, electrode members arranged to face each other with the cell interposed and forming a capacitor, an electric heater that executes, when an amount of PM has accumulated in the cells, filter regeneration for combusting and removing the PM, a temperature sensor that acquires the temperature of the filter member, a storage unit that stores therein a reference temperature, which is the temperature of the filter member where the filter regeneration has been executed in a state in which PM is not flowing into the filter member, and estimation units that estimate a PM amount included in the exhaust gas based on (a) an electrostatic capacitance change amount between the electrode members during a regeneration interval and (b) a difference between the temperature acquired by the temperature sensor and the reference temperature during a filter regeneration interval.