Recently, quantum neural networks have been explored as one of the candidates for improving the computational efficiency of neural networks. In this chapter, after giving a brief review of quantum computing, the authors introduce our qubit neural network, which is a multi-layered neural network composed of quantum bit neurons. In this description, it is indispensable to use the complex-valued representation, which is based on the concept of quantum bit (qubit). By means of the simulations in solving the parity check problems as a bench mark examination, we show that the computational power of the qubit neural network is superior to that of the conventional complex-valued and real-valued neural networks. Furthermore, the authors explore its applications such as image processing and pattern recognition. Thus they clarify that this model outperforms the conventional neural networks.