A multiply and accumulate calculation device includes a multiple calculation unit and a accumulate calculation unit. The multiple calculation unit includes a plurality of multiple calculation elements, which are variable resistance elements, and at least one reference 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 magnetized free layer having a magnetic domain wall, a magnetization fixed layer in which a magnetization direction is fixed, and a nonmagnetic layer sandwiched between the magnetized free layer and the magnetized fixed layer. The reference element is a reference magnetoresistance effect element having a magnetization free layer that does not have the magnetic domain wall.
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