A current-voltage conversion circuit which converts a current to be detected into a voltage, includes a detection resistor, amplifier circuit having a first operational amplifier, and an offset adjusting current source having a third resistor and a fourth resistor which are capable of trimming. The offset adjusting current source causes an offset adjustment current to flow in the offset resistor. The current value of the offset adjustment current is controlled by adjusting the resistance of the third resistor and the fourth resistor. A voltage at a node between the first transistor and the second resistor is output.