Abstract: A viscosity coefficient calculation device includes a resistivity acquiring part that acquires, for each plurality of periods of time until a specific strains is generated when a load is applied to a sample, a value of deformation resistivity corresponding to an apparent modulus of elasticity when modulus of elasticity considered to be in accordance with Hook's law, and an output part that outputs a value of a viscosity coefficient of the sample from the value of the deformation resistivity for the each plurality of periods of time acquired by the resistivity acquiring part using a relational expression associating the deformation resistivity with the viscosity coefficient, the relational expression being a fractional function for periods of time, the relational expression analytically obtained by substituting the deformation resistivity into a first order differential equation for a stress and a strain obtained from a configuration expression of a viscoelasticity model.