A control system controls a multiphase rotating machine by a 120° energization process and a PWM process. In the 120° energization process, respective ones of switching elements of a high side arm and switching elements of a low side arm of a power conversion circuit are turned on. In the PWM process, the switching elements of the power conversion circuit turn on/off so that two phases that are connected to the switching elements that are in the on-state are alternately rendered conductive to the high potential side input terminal and the low potential side input terminal of the power conversion circuit.