PURPOSE: To obtain a suitable pulse reversible counting circuit by a simple and inexpensive circuit configuration, by inputting plural pairs of two-phase pulses, and counting by time division in accordance with a control signal of the control circuit.

CONSTITUTION: Plural pairs of two-phase pulses A1, B1...An, Bn are input to the selecting circuits 11, 11, and the sample value of one pair of two-phase pulses is output in order in accordance with a control signal of the control circuit 16. The sample value which has been output from the circuits 11, 11 is stored in the memory circuit 12 by synchronizing with the control signal, and also it is input to the logical circuit 13. The circuit 13 receives the inputs of the sample values A, B from the circuits 11, 11 and the previous sample value ATBT from the circuit 12, and inputs an addition signal UP or a subtraction signal DN to the distributor 14. The distributor 14 synchronizes with a control signal from the circuit 16, and distributes the signal UP or DN to the prescribed pulse counters 15-1...15-n. The circuit 16 outputs the control signals to the circuits 11, 11, 12, 14, and controls plural pairs of two- phase pulses by time division.