A multiply and accumulate calculation device comprising: a multiple calculation unit; and an accumulate calculation unit, wherein the multiple calculation unit includes a plurality of multiple calculation elements and at least one reference element, each of the plurality of multiple calculation elements and the at least one reference element is a variable resistance element, the accumulate calculation unit includes an output detector configured to detect a total value of at least outputs from the plurality of multiple calculation elements, each of the plurality of multiple calculation elements is a magnetoresistance effect element including: a first magnetization free layer having a magnetic domain wall; a first magnetization fixed layer in which a magnetization direction is fixed; and a first nonmagnetic layer sandwiched between the first magnetization free layer and the first magnetization fixed layer, and the at least one reference element is a reference magnetoresistance effect element including: a second magnetization free layer that does not have the magnetic domain wall or a third magnetization free layer having the magnetic domain wall; a second magnetization fixed layer in which the magnetization direction is fixed; and a second nonmagnetic layer sandwiched between the second magnetization free layer or the third magnetization free layer and the second magnetization fixed layer, wherein a relative angle formed by each of one magnetization direction of the second magnetization free layer or a plurality of magnetization directions of the third magnetization free layer and the magnetization direction of the second magnetization fixed layer is fixed. a multiple calculation unit; and an accumulate calculation unit, wherein the multiple calculation unit includes a plurality of multiple calculation elements and at least one reference element, each of the plurality of multiple calculation elements and the at least one reference element is a variable resistance element, the accumulate calculation unit includes an output detector configured to detect a total value of at least outputs from the plurality of multiple calculation elements, each of the plurality of multiple calculation elements is a magnetoresistance effect element including: a first magnetization free layer having a magnetic domain wall; a first magnetization fixed layer in which a magnetization direction is fixed; and a first nonmagnetic layer sandwiched between the first magnetization free layer and the first magnetization fixed layer, and a first magnetization free layer having a magnetic domain wall; a first magnetization fixed layer in which a magnetization direction is fixed; and a first nonmagnetic layer sandwiched between the first magnetization free layer and the first magnetization fixed layer, and the at least one reference element is a reference magnetoresistance effect element including: a second magnetization free layer that does not have the magnetic domain wall or a third magnetization free layer having the magnetic domain wall; a second magnetization fixed layer in which the magnetization direction is fixed; and a second nonmagnetic layer sandwiched between the second magnetization free layer or the third magnetization free layer and the second magnetization fixed layer, wherein a relative angle formed by each of one magnetization direction of the second magnetization free layer or a plurality of magnetization directions of the third magnetization free layer and the magnetization direction of the second magnetization fixed layer is fixed. a second magnetization free layer that does not have the magnetic domain wall or a third magnetization free layer having the magnetic domain wall; a second magnetization fixed layer in which the magnetization direction is fixed; and a second nonmagnetic layer sandwiched between the second magnetization free layer or the third magnetization free layer and the second magnetization fixed layer, wherein a relative angle formed by each of one magnetization direction of the second magnetization free layer or a plurality of magnetization directions of the third magnetization free layer and the magnetization direction of the second magnetization fixed layer is fixed.