An object of the present invention is to provide a corrected exhaust gas pressure loss calculation device which corrects an exhaust gas pressure loss that varies from moment to moment in accordance with engine operating conditions to a corrected exhaust gas pressure loss that can be used directly in control. The present invention converts an exhaust gas pressure into the corrected exhaust gas pressure loss, which is an exhaust gas pressure loss under a reference condition, from a relationship between an exhaust gas mass flow rate and an exhaust gas mass flow rate under the reference condition, a relationship between an exhaust gas temperature and an exhaust gas temperature under the reference condition, a relationship between the exhaust gas pressure and an exhaust gas pressure under the reference condition, and a relationship between an exhaust gas viscosity coefficient under a condition of the exhaust gas temperature and a viscosity coefficient of a viscous gas under the reference condition.