Abstract: Provided is a signal distortion elimination apparatus comprising: an inverse filter application means that outputs the signal obtained by applying an inverse filter to an observed signal as a restored signal when a predetermined iteration termination condition is met and outputs the signal obtained by applying the inverse filter to the observed signal as an ad-hoc signal when the predetermined iteration termination condition is not met; a prediction error filter calculation means that segments the ad-hoc signal into frames and outputs a prediction error filter of each frame obtained by performing linear prediction analysis of the ad-hoc signal of each frame; an inverse filter calculation means that calculates an inverse filter such that a concatenation of innovation estimates of the respective frames becomes mutually independent among their samples, where the innovation estimate of a single frame (an innovation estimate) is the signal obtained by applying the prediction error filter of the corresponding frame