A matrix converter includes: a power conversion unit that includes a plurality of bidirectional switches configured to control a conducting direction using a plurality of switching elements; a command generation unit configured to generate a control command for a PWM control on the plurality of switching elements; and a commutation control unit configured to perform a commutation control on the plurality of bidirectional switches in a case where the control command changes. In a case where the control command changes during execution of the commutation control, the commutation control unit executes a handover step for handover to a next commutation control and then executes the next commutation control from a step in a course of the next commutation control.
