An immittance conversion circuit includes a first terminal and a second terminal, and includes: a conversion target circuit configured to amplify or attenuate a signal with desired frequency and gain characteristics, and output the resultant signal; a difference signal detection circuit configured to supply the input terminal of the conversion target circuit with a signal of a difference between signals generated at the first and second terminals; an immittance conversion drive circuit configured to perform differential output processing to generate a voltage of a difference between a correction voltage and the signal outputted from the conversion target circuit, and output feedback signals to an immittance conversion generation circuit; and the immittance conversion generation circuit having an immittance conversion generation action to generate, at each of the first and second terminals, a signal of currents or voltages of the corresponding inputted feedback signal and the signal inputted to the first or second terminal. A signal of a difference between the signals generated at the first and second terminals is inputted to the immittance conversion drive circuit as the correction voltage.