A semiconductor device includes a base member, a multilayer wiring layer, and a first resistive element. The multilayer wiring layer is formed on the base member. The first resistive element is formed in the multilayer wiring layer. The first resistive element includes a first conductive part, a second conductive part and a third conductive part. The second conductive part is formed over the first conductive part. The third conductive part electrically connects the first conductive part and the second conductive part with each other. A length of the third conductive part in a first direction along a surface of the base member is greater than a length of the third conductive part in a second direction along the surface of the base member and perpendicular to the first direction.