A semiconductor device includes a resistor element formed in a semiconductor layer of an SOI substrate (Silicon On Insulator). The semiconductor device includes a low concentration impurity area formed in the semiconductor layer as the resistor element; a high concentration impurity area formed in the semiconductor layer as a resistor element wiring portion; and a silicide layer selectively formed on the high concentration impurity area. The high concentration impurity area includes one end portion contacting with an end portion of the low concentration impurity area, and the other end portion contacting with an impurity area of another element.