PURPOSE: To obtain flexibility in an output mode, simplifying circuitry by reducing the number of the elements of a timer/counter and simplifying a circuit operation.

CONSTITUTION: A timer/counter 22 is composed of three first, second and third timer/counters 220 to 222 provided with mutual different functions. The first timer/counter 220 and the second timer/counter 221 are composed of elements which are unnecessitated at the time of a circuit operation and the invertion control of an output control signal is performed. Further, the first timer/counter 220 is used for the division control of the pulpe width of an output signal and the second timer/counter 221 is used for the sum up count of the pulse width, in detail. A third timer/counter 222 is used as its original timer/counter, and the reinvertion control of the output control signal and the cycle control of the output control signal are performed. In particular, this device is effective for a PWM circuit where the necessity of finely controlling the cycle is high.