A dental handpiece control apparatus comprising: a rotation direction switching section that is configured to switch a polarity of a voltage applied to a motor, and thereby switches a rotation direction of the motor to forward rotation and backward rotation, the motor being incorporated in the dental handpiece to rotate a cutting tool mounted to the dental handpiece; and a control section that is configured to control the switching of the voltage polarity by the rotation direction switching section based on a rotation angle θ F for forward rotation and a rotation angle θ R for backward rotation of the motor, the rotation angle θ F and the rotation angle θ R being associated with state information of the cutting tool, wherein the state information of the cutting tool is a load torque of the motor, the control section is configured to control the switching of the voltage polarity by the rotation direction switching section based on the rotation angle θ F and the rotation angle θ R associated with the load torque, the load torque of the motor and the rotation angle θ F, and the load torque of the motor and the rotation angle θ R are respectively in a proportional relationship, characterized in that the proportional relationship is given by a) at the time of a load torque T1, cutting is emphasized, so that the rotation angle θ F is set to be larger than the rotation angle θ R, b) at the time of a load torque T2, wherein T2 > T1, balance between cutting and ejection of cut debris is emphasized, so that the rotation angle θ F and the rotation angle θ R are set to the same value, and c) at the time of a load torque T3, wherein T3 > T2, ejection of cut debris is emphasized, so that the rotation angle θ R is set to be larger than the rotation angle θ F. a rotation direction switching section that is configured to switch a polarity of a voltage applied to a motor, and thereby switches a rotation direction of the motor to forward rotation and backward rotation, the motor being incorporated in the dental handpiece to rotate a cutting tool mounted to the dental handpiece; and a control section that is configured to control the switching of the voltage polarity by the rotation direction switching section based on a rotation angle θ F for forward rotation and a rotation angle θ R for backward rotation of the motor, the rotation angle θ F and the rotation angle θ R being associated with state information of the cutting tool, wherein the state information of the cutting tool is a load torque of the motor, the control section is configured to control the switching of the voltage polarity by the rotation direction switching section based on the rotation angle θ F and the rotation angle θ R associated with the load torque, the load torque of the motor and the rotation angle θ F, and the load torque of the motor and the rotation angle θ R are respectively in a proportional relationship, characterized in that the proportional relationship is given by a) at the time of a load torque T1, cutting is emphasized, so that the rotation angle θ F is set to be larger than the rotation angle θ R, b) at the time of a load torque T2, wherein T2 > T1, balance between cutting and ejection of cut debris is emphasized, so that the rotation angle θ F and the rotation angle θ R are set to the same value, and c) at the time of a load torque T3, wherein T3 > T2, ejection of cut debris is emphasized, so that the rotation angle θ R is set to be larger than the rotation angle θ F. a) at the time of a load torque T1, cutting is emphasized, so that the rotation angle θ F is set to be larger than the rotation angle θ R, b) at the time of a load torque T2, wherein T2 > T1, balance between cutting and ejection of cut debris is emphasized, so that the rotation angle θ F and the rotation angle θ R are set to the same value, and c) at the time of a load torque T3, wherein T3 > T2, ejection of cut debris is emphasized, so that the rotation angle θ R is set to be larger than the rotation angle θ F.