Spin complementary field effect transistor is proposed on the basis of gate-controlled persistent spin helix (PSH) states. Uniaxial effective magnetic field in the PSH state creates coherent spin propagation with or without precession. By the gate control of the Rashba spin-orbit interaction, the PSH state can be reversed to the inverted PSH state. Switching between two PSH states enables complementary output depending on the channel direction. Our proposed device could be a reconfigurable minimum unit of the spin-based logic circuit.