This paper focuses on realization of high performance motion control based on acceleration control. A high sampling frequency is known to be effective for improving the performance. Characteristics of acceleration control are investigated and the relationship between the performance and the sampling frequency of the system is discussed. Based on these considerations, a new multirate sampling method for the acceleration control system is proposed. Disturbance observer is redesigned for application in the multirate system. Stability analysis is performed to verify the validity of the proposal. Feasibility of the proposal and influence on the performance are also verified by experimental results.