Instantaneous quantum polynomial-time (IQP) computation is a class of quantum computation consisting only of commuting two-qubit gates and is not universal. Nevertheless, it has been shown that if there is a classical algorithm that can simulate IQP efficiently, the polynomial hierarchy collapses to the third level, which is highly implausible. However, the origin of the classical intractability is still less understood. Here we establish a relationship between IQP and computational complexity of calculating the imaginary-valued partition functions of Ising models. We apply the established relationship in two opposite directions. One direction is to find subclasses of IQP that are classically efficiently simulatable by using exact solvability of certain types of Ising models. Another direction is applying quantum computational complexity of IQP to investigate (im)possibility of efficient classical approximations of Ising partition functions with imaginary coupling constants. Specifically, we show that a multiplicative approximation of Ising partition functions is #P-hard for almost all imaginary coupling constants even on planar lattices of a bounded degree.Aaronson and Arkhipov introduced BOSONSAMPLING [15], a sampling problem according to the probability distribution of n bosons scattered by linear optical unitary operations. The probability distribution is given by the permanent of a complex matrix, which is determined by the linear optical unitary operations. Calculation of the permanent of complex matrices is known to be #P-hard [16,17]. Since a polynomial-time machine with an oracle for #P can solve all problems in the PH according to Toda's theorem [18], an exact classical simulation (in the strong sense [19,20] meaning a calculation of the probability distribution of the output) of BOSONSAMPLING is highly intractable in a classical computer. They showed under assumptions of plausible conjectures that if there exists an efficient classical approximation of BOSONSAMPLING (classical simulation in the weak sense [19, 20] meaning a sampling according the probability distribution of the output), the PH collapses to the third level, which is unlikely to occur. (The detailed notions of classical simulation are provided in section 3.) This result brings a novel perspective on linear optical quantum computation and drives many researchers into the recent proof-of-principle experiments [21][22][23][24][25][26][27][28].Another subclass of quantum computation of this kind is instantaneous quantum polynomial-time computation (IQP) proposed by Shepherd and Bremner [29]. IQP consists only of commuting unitary gates, such as q Î [ ] Z exp i k S k . Here q p Î [ ) 0, 2 is a rotational angle, Z k indicates the Pauli operator on the kth qubit, and S indicates a set of qubits on which the commuting gate acts. (A detailed definition will be provided in the next section.) The input is given by +ñ Ä | n with +ñ º ñ + ñ | (| | ) 0 1 2, and the output qubits are measured in the X-basis. Since all unitary operations are commutabl...