PURPOSE: To simplify the circuit of a magnetic recording/reproducing device using a time base corrector and to improve the deterioration of an S/N owing to the interference of plural auxiliary carriers.

CONSTITUTION: The output of an auxiliary carrier generation device 20 is added to a low frequency inverse converter 14, a decoder 16 and an encoder 19 in a reproducing device 4 in common. A chrominance signal which is low frequency-converted among signals reproduced from a magnetic tape by a reproducing head 3 is added with the auxiliary carrier in the low frequency inverse converter 14, is decoded to a color difference signal by the decoder 16, is time base-corrected by a time base corrector 18 and is converted into the chrominance signal by the encoder 19.