A pseudo resistance circuit includes a first gate voltage adjustment circuit that adjusts respective currents of first and second current sources and also adjusts a gate voltage of a second field effect transistor to equalize or substantially equalize a drain voltage of the second field effect transistor and a voltage of a first end portion of a reference resistance element and controls a drain voltage of a first field effect transistor and the drain voltage of the second field effect transistor to maintain a constant or substantially constant relationship with each other; and a second gate voltage adjustment circuit that adjusts a gate voltage of the first field effect transistor to control the gate voltage of the second field effect transistor and the gate voltage of the first field effect transistor to maintain a constant or substantially constant relationship with each other.