Plural trench isolation films are provided with portions of an SOI layer interposed therebetween in a surface of the SOI layer in a resistor region (RR) where a spiral inductor (SI) is to be provided. Resistive element are formed on the trench isolation films, respectively. Each of the trench isolation films includes a central portion which passes through the SOI layer and reaches a buried oxide film to include a full-trench isolation structure, and opposite side portions each of which passes through only a portion of the SOI layer and is located on the SOI layer to include a partial-trench isolation structure. Thus, each of the trench isolation films includes a hybrid-trench isolation structure.