A resistance measurement system comprising: a resistance calculation formula storage device which is arranged to store a resistance calculation formula, wherein the resistance calculation formula is represented by: a first temperature detected by a temperature measurement element coming into contact with a calibration gas, the first temperature being set as an independent variable in the resistance calculation formula; and a first resistance of a heater element coming into contact with the calibration gas, the resistance being set as a dependent variable in the resistance calculation formula, a first measurement module which is arranged to obtain a measured value of the first temperature and a measured value of the first resistance; a correction coefficient calculation module which is arranged to: substitute the measured value of the first temperature into the first temperature that is set as the independent variable in the resistance calculation formula so as to obtain a calculated value of the first resistance; and calculate a correction coefficient that represents a ratio between the measured value of the first resistance and the calculated value of the first resistance; and a measurement correction module which corrects a measured value of the first resistance, based on the correction coefficient. a resistance calculation formula storage device which is arranged to store a resistance calculation formula, wherein the resistance calculation formula is represented by: a first temperature detected by a temperature measurement element coming into contact with a calibration gas, the first temperature being set as an independent variable in the resistance calculation formula; and a first resistance of a heater element coming into contact with the calibration gas, the resistance being set as a dependent variable in the resistance calculation formula, a first temperature detected by a temperature measurement element coming into contact with a calibration gas, the first temperature being set as an independent variable in the resistance calculation formula; and a first resistance of a heater element coming into contact with the calibration gas, the resistance being set as a dependent variable in the resistance calculation formula, a first measurement module which is arranged to obtain a measured value of the first temperature and a measured value of the first resistance; a correction coefficient calculation module which is arranged to: substitute the measured value of the first temperature into the first temperature that is set as the independent variable in the resistance calculation formula so as to obtain a calculated value of the first resistance; and calculate a correction coefficient that represents a ratio between the measured value of the first resistance and the calculated value of the first resistance; and substitute the measured value of the first temperature into the first temperature that is set as the independent variable in the resistance calculation formula so as to obtain a calculated value of the first resistance; and calculate a correction coefficient that represents a ratio between the measured value of the first resistance and the calculated value of the first resistance; and a measurement correction module which corrects a measured value of the first resistance, based on the correction coefficient.