A tunable filter including: a polarization splitter that splits input light into two linearly polarized light rays of mutually orthogonal vibration directions; a wavelength dispersion spectroscopic element that splits the two linearly polarized light rays into two spectral images having spatial spread in one direction; and a reflective spatial modulator device that modulates and reflects linearly polarized light in each wavelength region for the two spectral images independently from each other. Modulated light reflected at the reflective spatial modulator device reenters the wavelength dispersion spectroscopic element and the polarization splitter, thereby splitting and outputting the modulated light, as output light in a wavelength region modulated by the reflective spatial modulator device and output light in a wavelength region not modulated, and input light and reentered light to the polarization splitter and input light and reentered light to the wavelength dispersion spectroscopic element are parallel light fluxes.