A multiply-accumulate calculation device includes: a plurality of first multiple calculation elements configured to generate first output signals by multiplying a first input signal corresponding to an input value by a weight and output the first output signals; and an accumulate calculation unit configured to calculate a sum of the first output signals output from the plurality of first multiple calculation elements in a calculation period from a point in time at which transition to a steady state has occurred after transient responses caused by charging to parasitic capacitors of the plurality of first multiple calculation elements according to input of the first input signal to a point in time after transient responses caused by discharging from the parasitic capacitors of the plurality of first multiple calculation elements according to input of the first input signal have started to be generated.

This variable resistance element is provided with a variable resistance film, a first electrode, which is disposed in contact with one surface of the variable resistance film, and a second electrode, which is disposed in contact with the other surface of the variable resistance film. The first and the second electrodes have corner portions, respectively, and the distance between the corner portions of the first and the second electrodes is set equal to the shortest distance between the first and the second electrodes. Furthermore, the variable resistance element has a third electrode, which is disposed on the one surface of the variable resistance film.