To provide a variable voltage dividing circuit capable of changing voltage values of a detection point and a release point along with a change in power supply voltage without changing a hysteresis width. The variable voltage dividing circuit according to the present invention includes: a voltage dividing unit which includes a resistor string formed of a plurality of resistors connected in series, and outputs divided voltages divided at connection points of the plurality of resistors, one end of the resistor string being applied with a first voltage, another end thereof being applied with a second voltage; a first constant current source connected to a first connection point of the resistor string; and a second constant current source connected to a second connection point located symmetrically to the first connection point with respect to a center of the resistor string in the resistor string, in which, in accordance with a voltage difference between the first voltage and the second voltage, any one of the first constant current source and the second constant current source subtracts a first adjustment current from a current flowing through the resistor string, and another thereof feeds a second adjustment current to the resistor string.