According to one embodiment, a dividing circuit divides a first bit string into second bit strings and outputs the divided second bit strings. The dividing circuit includes first, second, and third blocks. The first block executes first operation for each bit of a third bit string in the first bit string. The first operation is to calculate a head bit of a succeeding symbol when one bit is assumed to be a head of one symbol. The second block executes second operation for each bit of the third bit string for a set number of times. The second operation is to overwrite boundary information associated with one bit with boundary information associated with a bit indicated by the boundary information. The third block divides the third bit string immediately before a second bit indicated by boundary information associated with a first bit of the third bit string.