PURPOSE: To make wiring for connecting a capacitor to a resistance element unnecessary, by using a part of a conductor layer constituting a resistance element as the lower electrode of the capacitor.

CONSTITUTION: For example, an N-type active layer 12a which is formed for realizing a resistance element on the surface of a substrate is used as the substrate metal of a capacitor 11 which is a capacitance part. That is, the active layer 12a is formed to be large by the part for constituting the substrate electrode of a capacitance part 11. Insulator 6 composed of SiN or the like is formed on the surface of the active layer 12a, which is connected to an wiring layer 13b through a contact hole 14. Hence a part of the active layer 12a forming the resistance element is used as the lower electrode of the capacitor 11. Thereby a wiring layer for connecting the electrode of the capacitor 11 to the resistance element 12a is made unnecessary.