In a vehicle, a CPU of an ECU calculates a rotation speed of an engine based on an assumption that a clutch is in a connected state based on a speed of a vehicle detected by a vehicle speed sensor as a hypothetical engine rotation speed. Subsequently, the CPU acquires a target degree of opening of a throttle valve based on the calculated hypothetical engine rotation speed and a set target engine torque. Then, the CPU controls a throttle drive device such that an actual degree of opening of the throttle valve is the acquired degree of opening.