A motor control device comprising: a steering angular velocity calculation unit configured to calculate a steering angular velocity on a basis of a steering angle detected by a steering angle detection unit configured to detect the steering angle of a steering wheel; a motor electrical angle estimation unit configured to estimate a motor electrical angle of an electric motor providing a steering assist force to a steering shaft on a basis of the steering angular velocity calculated by the steering angular velocity calculation unit; a motor drive control unit configured to, when a motor electrical angle detection unit configured to detect the motor electrical angle of the electric motor is normal, drive control the electric motor on a basis of the motor electrical angle detected by the motor electrical angle detection unit and, when the motor electrical angle detection unit is abnormal, drive control the electric motor on a basis of an estimated motor electrical angle estimated by the motor electrical angle estimation unit; characterized by an advance gain setting unit configured to set an advance gain for correcting an advance amount of the estimated motor electrical angle on a basis of a steering torque detected by a steering torque detection unit configured to detect the steering torque transmitted to the steering shaft; and a post-advance steering angular velocity calculation unit configured to calculate a post-advance steering angular velocity on a basis of a multiplication result obtained by multiplying the steering angular velocity by the advance gain set by the advance gain setting unit, wherein the motor electrical angle estimation unit integrates the post-advance steering angular velocity calculated by the post-advance steering angular velocity calculation unit, and estimates the motor electrical angle on a basis of a value of the integration, and only upon input of a steering torque equal to or more than a pre-set predetermined torque value, the advance gain setting unit sets the advance gain for advancing the estimated motor electrical angle to cancel an angle error of a direction, delayed with respect to a steering direction. a steering angular velocity calculation unit configured to calculate a steering angular velocity on a basis of a steering angle detected by a steering angle detection unit configured to detect the steering angle of a steering wheel; a motor electrical angle estimation unit configured to estimate a motor electrical angle of an electric motor providing a steering assist force to a steering shaft on a basis of the steering angular velocity calculated by the steering angular velocity calculation unit; a motor drive control unit configured to, when a motor electrical angle detection unit configured to detect the motor electrical angle of the electric motor is normal, drive control the electric motor on a basis of the motor electrical angle detected by the motor electrical angle detection unit and, when the motor electrical angle detection unit is abnormal, drive control the electric motor on a basis of an estimated motor electrical angle estimated by the motor electrical angle estimation unit; characterized by an advance gain setting unit configured to set an advance gain for correcting an advance amount of the estimated motor electrical angle on a basis of a steering torque detected by a steering torque detection unit configured to detect the steering torque transmitted to the steering shaft; and a post-advance steering angular velocity calculation unit configured to calculate a post-advance steering angular velocity on a basis of a multiplication result obtained by multiplying the steering angular velocity by the advance gain set by the advance gain setting unit, wherein the motor electrical angle estimation unit integrates the post-advance steering angular velocity calculated by the post-advance steering angular velocity calculation unit, and estimates the motor electrical angle on a basis of a value of the integration, and only upon input of a steering torque equal to or more than a pre-set predetermined torque value, the advance gain setting unit sets the advance gain for advancing the estimated motor electrical angle to cancel an angle error of a direction, delayed with respect to a steering direction.