According to one embodiment, a signal processing circuit includes a first voltage setting circuit that sets a reference voltage on an input side of an isolator, a variable gain amplifier circuit that amplifies an output signal of the isolator, a DC offset adjustment circuit that adjusts an offset of the variable gain amplifier circuit, a second voltage setting circuit that sets a reference voltage on an output side of the isolator, and a control circuit that controls the DC offset adjustment circuit in response to a result of comparison of an output voltage of the variable gain amplifier circuit with an output voltage of the second voltage setting circuit.