First and second acceleration sensor elements for detecting the acceleration of a vehicle in the direction in which the vehicle travels, and the acceleration of the vehicle in the direction transverse to the travel direction of the vehicle are mounted on a sensor substrate which is mounted on a control substrate of a vehicle control device. With the sensor substrate positioned such that the sensing directions of the respective sensor elements are perpendicular to or parallel to the vertical line, the outputs of the respective sensor elements are detected as zero errors or gain errors. The sensor substrate is then mounted on a vehicle and with the vehicle placed on a horizontal surface, a signal is sent to an electronic control unit (ECU) of the vehicle control device so that the ECU can recognize that the vehicle is horizontal. Based on the outputs from the first and second sensor elements at this time, the deviation angles of the sensor elements about the X-axis and Y-axis directions are calculated. The acceleration in the X-axis direction is calculated from signals from wheel speed sensors. Based on the deviation angles and the acceleration in the X-axis direction, the deviation angle of the sensor elements about the Z-axis is calculated. Based on the thus calculated deviation angles and zero errors and/or gain errors, the outputs of the sensor elements are corrected to obtain true accelerations in the X-axis and Y-axis directions.