According to an embodiment, a learning device includes a memory and one or more processors coupled to the memory. The one or more processors are configured to: generate a transformation matrix from learning data in which feature quantities and target values are held in a corresponding manner; and learn about parameters of a neural network which includes nodes equal in number to the number of rows of the transformation matrix, a first output layer representing first estimation distribution according to the values of the nodes, and a second output layer representing second estimation distribution decided according to the product of the transformation matrix and the first estimation distribution.