To provide the dividing circuit which can perform a high-precision dividing process with a simple circuit.

An input signal B is inputted to the in-phase input terminal of a differential amplifier 3 and a signal B' is inputted to the opposite-phase input terminal, so that a signal Vout 1 as the difference between the signals B and B' is outputted. The signal Vout 1 is inputted to a terminal (a) of a switch circuit 5 and a signal (-Vout 1) inverted in polarity by an inverting circuit 4 is inputted to a terminal (b). The switch circuit 5 selects the terminal (a) when the input signal A has the plus polarity and the terminal (b) when the signal has the minus polarity. The output of the switch circuit 5 is amplified by an amplifying circuit 6 to generate a signal Vout 2, which is inputted to a multiplying circuit 7. The multiplying circuit 7 multiplies the input signal A by the signal Vout 2 to obtain the signal B'. In this constitution, a signal B/A appears at an output terminal 8.