Introduction
At the National Metrology Institute of Japan (NMIJIAIST), an accurate and traceable attenuation measurement system operated at 30 MHz and 10 GHz had been developed and used as a national standard of attenuation [1]. The system adopted a homodyne detection and employed inductive voltage divider (IVD) working at 1 kHz as a reference standard. The measurable range was up to 50 dB. However, with the increasingly growing demands for accurate, traceable, broadband standards in which have a high attenuation range, it is necessary to develop a new standard measurement system, since the previous system based on homodyne detection is unsuitable for broadband implementation.