To secure an ideal complementary characteristic by setting the threshold voltage at a level equal to a transconductance parameter even though a composite transistor has a P-channel or N-channel conductive type.
In an N-channel composite transistor TR 1, the source of an N-channel MOS TR Ma is connected to the source of a P-channel MOS TR Mb. The gate and drain of the TR Mb are connected to each other to form an input (source) terminal SN of the TR 1. Meanwhile, the gate and drain of the TR Ma form a control (gate) terminal GN and an output (drain) terminal DN of the TR 1 respectively. A P-channel composite TR 2 has the same constitution as the TR 1. Therefore, the threshold voltage of each of TR 1 and 2 is equal to a transconductance parameter.