A tracing circuit is integrated in a semiconductor device along with a microprocessor including an m-bit program counter, and externally outputs a tracing clock along with an n-bit tracing data (where 2≤n≤m). The tracing circuit, when the program counter remains unchanged, synchronously with the tracing clock sets the tracing data to a first output value; when the program counter is incremented, synchronously with the tracing clock sets the tracing data to a second output value; and when the program counter is loaded, synchronously with the tracing clock sets the tracing data to a third output value, and then suspends the state machine in the microprocessor and split-outputs, as the tracing data, the branch destination address or interrupt destination address loaded in the program counter.