A semiconductor device includes an insulated gate field effect transistor and a resistance circuit having a resistance element. The resistance element has a first thin film arranged on an isolation oxide film provided on a surface of a semiconductor substrate, a second thin film of silicon nitride formed on the first thin film so as to be wider than the resistance element, an intermediate insulating film of silicon oxide formed on the second thin film, a contact hole passing through the second thin film and provided in the intermediate insulating film at a depth reaching the first thin film, and a metal wiring formed in the contact hole. The insulated gate field effect transistor is provided in a region of the semiconductor substrate surrounded by the isolation oxide film.