POWER CONDITIONER

The disclosed power conditioner suppresses generation of voltage spikes in a part of a generated sinusoidal voltage waveform. The offset between the timing of chopping, which depends on whether the voltage difference between the voltage of a third pulse voltage series and a sinusoidal voltage is positive or negative, and the timing of the switching between on/off duty cycles of a seventh and eighth element (16, 17), is calculated, and the on/off duty cycles of the aforementioned seventh and eighth elements (16, 17) are controlled on the basis of the aforementioned timing offset.