A resistor R1 formed by forming a first resistor layer 5a of 20 nm thickness including a tantalum nitride film at a concentration of nitrogen of less than 30 at % and a second resistor layer of 5 nm thickness including a tantalum nitride film at a concentration of nitrogen of 30 at % or more successively by a reactive DC sputtering method using tantalum as a sputtering target material and using a gas mixture of argon and nitrogen as a sputtering gas, and then fabricating the first and the second resistor layers, in which the resistance change ratio of the resistor can be suppressed to less than 1% even when a thermal load is applied in the interconnection step, by the provision of the upper region at a concentration of nitrogen of 30 at % or more.