PURPOSE: To improve temperature distribution characteristics of a resistor by a method wherein the resistor requiring a high degree of accuracy when a constant current is applied, is separated from a digital resistor and it is formed on the sub-substrate which is provided on an integrated circuit substrate.

CONSTITUTION: As a resistor 3, requiring a high degree of accuracy when a constant current is applied, is formed on a sub-substrate 6 separated from the substrate 1 independently from an ON-OFF operated digital resistor 2, the influence of the heat generated by the resistor 2 affected on the resistor 3 can be reduced. To be concrete, the temperature of the resistor 3 does not change too mush even when the heat generation of the resistor 2 changes to a great degree when an ON-OFF operation is performed. Accordingly, a high accuracy of the titled device can be accomplished even when the Ta2, having an excellent time stability and a relatively large temperature coefficient, is used as the material for said resistors.