A trench is formed in an n+ type substrate in a vertical direction from a main surface of the substrate, and a p type layer is deposited in the trench to have a recess portion. An n+ type layer is embedded in the recess portion. Accordingly, the p type layer is formed, as a resistive element, into a U-shape with ends that are ended on the main surface of the substrate. The resistive element has a resistance length corresponding to a path of the U-shape.