A transformer is provided between a power supply, and a load with a resistance value R, and includes a two-terminal pair circuit composed of n-number of reactance elements that are mutually connected, where n is a natural number equal to or greater than 4. With respect to any value of the resistance value R of the load, an input impedance Zin of the two-terminal pair circuit has a real number component of k·R, where k is a constant, and an imaginary number component of 0. Such a transformer has a small size and a light weight, and does not need a coil, an iron core, and the like as used in a conventional transformer.