Dac device and audio system

A DAC device comprising:

• a subtraction section configured to subtract a correction value from an input digital signal;
• a DAC circuit configured to receive the digital signal from which the correction value has been subtracted by the subtraction section, and to convert the digital signal to an analog signal;
• and
• a correction value output section, wherein
• when the input digital signal is output to the DAC circuit without passing through the subtraction section, the correction value output section outputs a distortion component included in an analog signal output from the DAC circuit in accordance with the input digital signal, as a correction value to the subtraction section by using a distortion correction function in accordance with the input digital signal obtained based on information on an analog element in the DAC circuit.