For an engine that draws a complicated torque trajectory, it has been taken a lot of time to adapt a time constant for calculation of estimated torque. Therefore, an ECU 102 includes a target torque calculation unit 203 that calculates target torque of an engine for which torque-based engine control is performed using estimated torque, and an estimated torque calculation unit 210 that calculates the estimated torque by calculating a primary delay coefficient 304 equivalent to a time constant calculated for each control cycle based on a change in an actual intake air amount with respect to a target intake air amount of air sucked into the engine and performing primary delay processing on the target torque using the primary delay coefficient 304.