  We present a novel system to calibrate millimeter-wave polarimeters for CMB
polarization measurements. This technique is an extension of the conventional
metal mirror rotation approach, however it employs cryogenically-cooled
blackbody absorbers. The primary advantage of this system is that it can
generate a slightly polarized signal ($\sim100$ mK) in the laboratory; this is
at a similar level to that measured by ground-based CMB polarization
experiments observing a $\sim$ 10 K sky. It is important to reproduce the
observing condition in the laboratry for reliable characterization of
polarimeters before deployment. In this paper, we present the design and
principle of the system, and demonstrate its use with a coherent-type
polarimeter used for an actual CMB polarization experiment. This technique can
also be applied to incoherent-type polarimeters and it is very promising for
the next-generation CMB polarization experiments.
