A motion capture system is widely used in movies, computer game, and computer animation industries because it allows for creating realistic human motions efficiently. The inertial motion capture system has several advantages over more popular vision-based systems in terms of the required space and cost. However, it suffers from low accuracy due to the relatively high noise levels of the inertial sensors. In particular, the accelerometer used for measuring gravity direction loses the accuracy when the sensor is moving with non-zero linear acceleration. In this paper, we propose a method to remove the linear acceleration component from the accelerometer data in order to improve the accuracy of measuring gravity direction. In addition, we develop a simple method to calibrate the joint axis of a link to which an inertial sensor belongs as well as the position of a sensor with respect to the link. The calibration enables attaching inertial sensors in an arbitrary position and orientation with respect to a link.