A MOS resistance controlling device includes: a plurality of MOS transistors having a first MOS transistor to N-th (the integer N is larger than 1) MOS transistor being serially connected, the source of the first MOS transistor being set to a first reference potential, the drain the N-th MOS transistor being set to a second reference potential, and the drain of an I-th MOS transistor being connected to the source of an I+1-th MOS transistor, where I is an integer from 1 to N−1; a current source which is electrically disposed at connection node between the drain of the N-th MOS transistors and the second reference potential; and an operational amplifier having a first input terminal being supplied with a third reference potential, a second input terminal connected with the connection node and an output terminal being connected with gates of the MOS transistors.