A correction device configured to correct a rotation speed (V1, V2, V3, V4) of a first tire mounted to a vehicle , the correction device comprising: a rotation speed acquisition unit configured to acquire a rotation speed (V1, V2, V3, V4) of each of the first tire and a second tire mounted to the vehicle ; a comparison value calculation unit configured to calculate a comparison value (H1, H2) showing comparison between the rotation speed (V1, V2, V3, V4) of the first tire and the rotation speed (V1, V2, V3, V4) of the second tire; a torque acquisition unit configured to acquire a wheel torque (WT); a regression formula specification unit configured to calculate, based on the comparison value (H1, H2) and the wheel torque (WT), a parameter (x 0 , x 1 , x 2 , x 3 , y 0 , y 1 , y 2 , y 3 ) that specifies a regression formula (L1, L2) in which the comparison value (H1, H2) is modeled, the regression formula (L1, L2) including an element dependent on the wheel torque (WT); a rotation speed correction unit configured to calculate, based on the rotation speed (V1, V2, V3, V4) of the second tire and the parameter (x 0 , x 1 , x 2 , x 3 , y 0 , y 1 , y 2 , y 3 ), the rotation speed (V1', V2') of the first tire in which influence of slipping given by the wheel torque (WT) to the comparison value (H1, H2) is canceled; and a verification unit configured to compare an estimated comparison value (I1 n , I2 n ) estimated based on the wheel torque (WT) acquired by the torque acquisition unit and the parameter (x 0 , x 1 , x 2 , x 3 , y 0 , y 1 , y 2 , y 3 ) calculated by the regression formula specification unit , with the comparison value (H1, H2) calculated by the comparison value calculation unit , wherein one of the first tire and the second tire is a front wheel tire (T FL , T FR ), and another of the first tire and the second tire is a rear wheel tire (T RL , T RR ), and the first tire is a tire to which a driving force larger than that to the second tire is applied. a rotation speed acquisition unit configured to acquire a rotation speed (V1, V2, V3, V4) of each of the first tire and a second tire mounted to the vehicle ; a comparison value calculation unit configured to calculate a comparison value (H1, H2) showing comparison between the rotation speed (V1, V2, V3, V4) of the first tire and the rotation speed (V1, V2, V3, V4) of the second tire; a torque acquisition unit configured to acquire a wheel torque (WT); a regression formula specification unit configured to calculate, based on the comparison value (H1, H2) and the wheel torque (WT), a parameter (x 0 , x 1 , x 2 , x 3 , y 0 , y 1 , y 2 , y 3 ) that specifies a regression formula (L1, L2) in which the comparison value (H1, H2) is modeled, the regression formula (L1, L2) including an element dependent on the wheel torque (WT); a rotation speed correction unit configured to calculate, based on the rotation speed (V1, V2, V3, V4) of the second tire and the parameter (x 0 , x 1 , x 2 , x 3 , y 0 , y 1 , y 2 , y 3 ), the rotation speed (V1', V2') of the first tire in which influence of slipping given by the wheel torque (WT) to the comparison value (H1, H2) is canceled; and a verification unit configured to compare an estimated comparison value (I1 n , I2 n ) estimated based on the wheel torque (WT) acquired by the torque acquisition unit and the parameter (x 0 , x 1 , x 2 , x 3 , y 0 , y 1 , y 2 , y 3 ) calculated by the regression formula specification unit , with the comparison value (H1, H2) calculated by the comparison value calculation unit , wherein one of the first tire and the second tire is a front wheel tire (T FL , T FR ), and another of the first tire and the second tire is a rear wheel tire (T RL , T RR ), and the first tire is a tire to which a driving force larger than that to the second tire is applied. <EOS>