To provide a code conversion circuit and a code converting method which are effective in reducing the circuit size. The blades of said cutting die integrates with a polyurethane form. A cover including a foam layer and a highly stretchable material layer is placed over the air bladder. On the receiving side, received data are detected to produce detected information and soft outputs. Either the represented image section is changed when the zoom factor is lower than a zoom threshold value, or a marker representation superimposing the image section is displaced when the zoom factor is higher than a zoom threshold value, via input elements. The etching mask is produced by means of a resist layer as well as by means of removal of resist at the edge, free exposure and developing without a special photomask.