PURPOSE: To reduce the number of subtractions to improve considerably the processing speed of operation by generating a multiple table, which is obtained by multiplying an operand by 1...9, previously and comparing an operated number with contents of the multiple table to obtain a division result of each digit.

CONSTITUTION: Memory 17 multiplies an operand by factor N (N is 1...9) to generate a multiple table, and an operated number is compared with contents at respective addresses of the multiple table by 27 successively, and multiple N for change from contents of the multiple table larger than the operated number to contents of the multiple table smaller than it is written in register D 14 as an answer of a digit unit. Then, the output of multiple table generating memory 17 corresponding to the answer of a digit unit is subtracted from the operated number of register B 12, and subtraction contents are shifted by one digit to the left and are written in register A 11, and preset signal AP is outputted from control part 15 to repeat the method for digit units, thus obtaining a division value of a prescribed number of digits in register D 14. As a result, the number of subtractions can be reduced to improve considerably the processing speed of operation.