Conventional Dolby B-type or C-type noise reduction systems respond sensitively to an A.C. bias signal during recording onto a magnetic tape. As a result, the system might exhibit a large encode error. In order to reduce such encode error, the gain - frequency characteristic control sensitivity of a side chain in the system to the A.C. bias signal to be supplied to a recording head is set at a value smaller than that of the gain - frequency characteristic control sensitivity of the side chain to an encode input signal at an audio frequency. Such a reduction of the encode error is achieved by connecting a bias trap circuit to a gain control amplifier included in the side chain.