Improving a reliability of a semiconductor device. A resistive element is comprised of a semiconductor layer of the SOI substrate and an epitaxial semiconductor layer formed on the semiconductor layer. The epitaxial semiconductor layer EP has two semiconductor portions formed on the semiconductor layer and spaced apart from each other. The semiconductor layer has a region on where one of the semiconductor portion is formed, a region on where another of the semiconductor portion is formed, and a region on where the epitaxial semiconductor layer is not formed.