According to one embodiment, an optically coupled insulating device includes an optical transmitter and an optical receiver. The optical transmitter includes an analog-to-digital converter, an encoder, a transmitting controller, and an electrooptical transducer. The encoder is configured to generate a transmitting signal by superimposing an output of the analog-to-digital converter onto a signal based on a clock signal. The transmitting signal is encoded to have an average duty ratio of more than zero and less than one. The transmitting controller is configured to output one of the transmitting signal and the output of the analog-to-digital converter depending on an input level of the analog signal. The electrooptical transducer is configured to convert an output of the transmitting controller into an optical signal. The optical receiver includes an optoelectrical transducer, a decoder, and a receiving controller.