PROBLEM TO BE SOLVED: To provide an internal resistance calculation apparatus for secondary batteries capable of improving calculation accuracy of an internal resistance value.SOLUTION: An internal resistance calculation apparatus 10 for secondary batteries includes: a voltage measuring unit 3 that is connected between a positive electrode terminal and a negative electrode terminal of each battery cell 1 constituting a secondary battery and measures an interterminal voltage; a current measuring unit 4 that is inserted into a current route and measures charge/discharge currents with respect to the battery cell 1; a control unit 6 that controls measurements in the voltage measuring unit 3 and the current measuring unit 4; and an arithmetic unit 8 that is connected to the control unit 6, performs wavelet transformation from each measurement value of the voltage measuring unit 3 and the current measuring unit 4, obtains wavelet coefficients of the current and the voltage for every frequency and calculates the internal resistance of the secondary battery from a ratio thereof.
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