To provide a step count calculation program, a step count calculation apparatus and a step count calculation system which accurately determine a step count for a user by using data output from an acceleration sensor.

By repeatedly obtaining acceleration data, a gravity direction acceleration acting in a gravity direction of a housing and a horizontal direction acceleration acting in a horizontal direction perpendicular to the gravity direction are calculated. By using a first coefficient, a first step count in accordance with a change in the gravity direction acceleration is calculated and by using a second coefficient which is different from the first coefficient, a second step count in accordance with a change in the horizontal direction acceleration is calculated. Based on a predetermined condition, one of the first step count and the second step count is selected as the user's step count.