PURPOSE: To provide a variable signal assignment structure in which convenience of use of terminals and general-purpose performance of a printed circuit board or the like with terminals mounted thereon are improved by making the signal assignment optionally changeable.

CONSTITUTION: Female terminals 10, 20 and switches 11, 21 connecting respectively to the female terminals 10, 20 are fitted to an upper and a lower part of a case 2 of a device. When moving contacts 11a, 21a of the switches 11, 21 are in contact with fixed contacts 11b, 21b, the female terminal 10 is connected to the left voice signal processing section 3 via the switch 11 and a conductor wire 12a and the female terminal 20 is connected to the right voice signal processing section 4 via the switch 21 and a conductor wire 22a. When the switches 11, 21 are operated, the female terminal 10 is connected to the right voice signal processing section 4 via the switch 11 and a branch conductor wire 22b and the female terminal 20 is connected to the left voice signal processing section 3 via the switch 21 and a branch conductor wire 12b.