PURPOSE: To obtain a thin film resistance which is suitable to a poly-Si gate process of self-alignment and has a high resistivity and small electrode level difference.

CONSTITUTION: After a pair of electrode layers 32 and 33 made of an Ni-Cr-Si alloy is formed on a base insulating film 22, a resistance layer 36 made of a Cr-Si alloy is formed so as to connect the layers 32 and 34 to each other. Then, after forming an interlayer insulating film 38 on the layers 32, 33, and 36, wiring layers 44 and 46 of Al, etc., which respectively come into ohmic- contact with the layers 32 and 34 are formed after performing a contact hole forming process. Therefore, the layers 32 and 34 can be made thinner in thickness to ≤1/5 as compared with the case where the layers are formed of Al, etc., and the layers 32 and 34 can sufficiently withstand a hydrofluoric acid etchant used at the time of performing the contact hole forming process.