To provide a motor driving circuit and a motor driving system wherein the circuit occupation area is small and the IC size can be reduced.A polarity inversion data generating circuit is provided to use the higher-order bits of an address counter, which do not contribute to the access to a memory, as they are, as polarity inversion instruction data (flag bit). Then, two cyclic memory accesses are performed in the same direction to read a half period of waveform data twice. A polarity inversion instruction is issued for one of the waveform data as read twice. A calculation of the polarity inversion is performed in accordance with the polarity inversion instruction, whereby waveform data corresponding to one period of sinusoidal wave can be simply generated.