A power conversion device comprising: an inverter which has an upper-arm switching element (SPu, SPv, SPw) and a lower-arm switching element (SNu, SNv, SNw) and which converts DC voltage into AC voltage and outputs the AC voltage to a load ; a voltage command value calculation unit which calculates a voltage command value for controlling the load to take a commanded state; and a corrected voltage command value calculation unit which calculates a corrected voltage command value by adding, to a fundamental wave component of the voltage command value, a third-order harmonic component which is a component having a frequency that is three times a frequency of the fundamental wave component, wherein the inverter performs conversion into the AC voltage on the basis of the corrected voltage command value, if a current detection resistance (Ru, Rv, Rw) is connected between the lower-arm switching element (SNu, SNv, SNw) and a negative-electrode-side input terminal (Vn) of the inverter , a conduction resistance (Rp) between an output terminal (Out_u, Out_v, Out_w) and a positive-electrode-side input terminal (Vp) of the inverter is set to be higher than a conduction resistance (Rn) obtained by excluding the current detection resistance (Ru, Rv, Rw) from a conduction resistance between the output terminal (Out_u, Out_v, Out_w) and the negative-electrode-side input terminal (Vn) of the inverter , and if the current detection resistance (Ru, Rv, Rw) is connected between the upper-arm switching element (SPu, SPv, SPw) and the positive-electrode-side input terminal (Vp), the conduction resistance (Rn) between the output terminal (Out_u, Out_v, Out_w) and the negative-electrode-side input terminal (Vn) of the inverter is set to be higher than a conduction resistance (Rp) obtained by excluding the current detection resistance (Ru, Rv, Rw) from the conduction resistance between the output terminal (Out_u, Out_v, Out_w) and the positive-electrode-side input terminal (Vp) of the inverter . an inverter which has an upper-arm switching element (SPu, SPv, SPw) and a lower-arm switching element (SNu, SNv, SNw) and which converts DC voltage into AC voltage and outputs the AC voltage to a load ; a voltage command value calculation unit which calculates a voltage command value for controlling the load to take a commanded state; and a corrected voltage command value calculation unit which calculates a corrected voltage command value by adding, to a fundamental wave component of the voltage command value, a third-order harmonic component which is a component having a frequency that is three times a frequency of the fundamental wave component, wherein the inverter performs conversion into the AC voltage on the basis of the corrected voltage command value, if a current detection resistance (Ru, Rv, Rw) is connected between the lower-arm switching element (SNu, SNv, SNw) and a negative-electrode-side input terminal (Vn) of the inverter , a conduction resistance (Rp) between an output terminal (Out_u, Out_v, Out_w) and a positive-electrode-side input terminal (Vp) of the inverter is set to be higher than a conduction resistance (Rn) obtained by excluding the current detection resistance (Ru, Rv, Rw) from a conduction resistance between the output terminal (Out_u, Out_v, Out_w) and the negative-electrode-side input terminal (Vn) of the inverter , and if the current detection resistance (Ru, Rv, Rw) is connected between the upper-arm switching element (SPu, SPv, SPw) and the positive-electrode-side input terminal (Vp), the conduction resistance (Rn) between the output terminal (Out_u, Out_v, Out_w) and the negative-electrode-side input terminal (Vn) of the inverter is set to be higher than a conduction resistance (Rp) obtained by excluding the current detection resistance (Ru, Rv, Rw) from the conduction resistance between the output terminal (Out_u, Out_v, Out_w) and the positive-electrode-side input terminal (Vp) of the inverter . <EOS>