At the National Metrology Institute of Japan, we are developing a transformer bridge circuit that can precisely compare the i = 2 plateau resistance in an ac quantized Hall resistance with a 100-k resistance. In this paper, we propose a practical transformer voltage ratio of 7.75:1, which is the most important parameter for developing a transformer bridge circuit. Further, we describe the design of an inductive voltage divider (IVD) to realize the 7.75:1 ratio. We intend to use the proposed IVD as a reference standard for calibrating the voltage ratio of the transformer. The reference IVD was fabricated with the two-stage technique and calibrated by Thompson's method. The deviation from the nominal ratio of 7.75 was estimated to be −5.92 × 10 −6 for in-phase and −22.75 × 10 −6 for quadrature. The standard uncertainty of this calibration was estimated to be 0.63 × 10 −6 for in-phase and 6.28 × 10 −6 for quadrature.Index Terms-AC quantized Hall resistance (QHR), ac resistance, bridge circuit, inductive voltage divider (IVD), voltage ratio.Atsushi Domae was born in Fukui, Japan, in 1978. He received the B.E. degree in electrical and electronic engineering from the Toyohashi University of Technology, Toyohashi, Japan, in 2000, and the Ph.D. degree in electrical engineering