A semiconductor device capable of achieving high speed performance in addition to correction of differential offset and a communication device provided with the semiconductor device are provided. For example, there are provided: a variable gain type differential amplifier circuit VGA1 which receives a gain setting signal ASET, which amplifies differential input signals INP and INN by a gain indicated by the gain setting signal, and which outputs differential output signals OUTP′ and OTUN′; and an offset correcting circuit unit OFCBK1 which cancels an offset voltage (VOF and VOFO) generated in the VGA1. Here, the OFCBK1 cancels an output offset voltage VOFO (which results in an input offset voltage VOF) by receiving the ASET, generating a correction voltage changed in accordance with the gain, and adding the correction voltage to the OUTP′ and OUTN′.