A protection IC includes a bias output terminal connected to a back gate of a MOS transistor, a load side terminal connected to a power supply path between a load and the MOS transistor, a load side switch inserted in an electric current path connecting the bias output terminal and the load side terminal, and a control circuit configured to control the load side switch based on a state of a secondary battery and thereby cause a back gate control signal for controlling a voltage of the back gate to be output from the bias output terminal. The load side switch is formed on an N-type silicon substrate and includes at least two NMOS transistors whose drains are connected to each other, and the control circuit is configured to simultaneously turn on or turn off the two NMOS transistors based on the state of the secondary battery.