A novel power receiving device and a novel power transmission device are provided. Power feeding and communication are performed using a magnetic resonance method. Specifically, in one embodiment of the present invention, power feeding is performed by generating a second high-frequency voltage based on a first high-frequency voltage induced in a resonant coil and communication is performed by modulating amplitude of the first high-frequency voltage induced in the resonant coil. Thus, it is possible to perform communication and power feeding based on data obtained by the communication in pseudo-parallel.