PURPOSE: To obtain high precision CR time constants by forming a polycrystalline silicon resistor selectively formed to the surface of insulation film provided covering the surface of semiconductor substrate and electrode and wiring layer of polycrystalline silicon layer forming a capacitor between adjacent side surfaces at the surface of insulation film.

CONSTITUTION: A semiconductor CR circuit 1 provides a polycrystalline silicon resistor 4R formed at the surface of insulation film 3 formed on the surface of semiconductor substrate 2, first and second capacitor electrodes 4c1 and 4c2 and A wiring 5. The polycrystalline silicon resistor 4R is formed as a rectangular parallelopiped measuring the width of W1, length of L1 and height of t. During formation of polycrystalline silicon resistor 4R and polycrystalline silicon layer of first and second capacitor electrodes, fluctuation of anisotropic etching effect for the semiconductor chip is small. For instance, in case the width of total polycrystalline silicon layer is reduced by W with the over etching, variation rate of CR time constant is expressed by ΔCpRp and if W shows change of 10%, the time constant shows change of only 1%. Namely, the accuracy can be improved by one order of magnitude.