To provide a semiconductor device wherein it is possible to reduce an occupied area of a resistor element which constitutes the semiconductor device together with an active element and the like, and to provide a method of manufacturing the same.

With this structure, an insulating film 12 is formed on a substrate 10, a first resistor element 18b is formed on the upper layer of the insulating film 12, and also, a second resistor element 21b is formed by laminating on the upper layer of the first resistor element 18b. In particular, the first resistor element 18b and the second resistor element 21b are configured to contain common layers with a layer (gate electrode 18a) constituting a gate electrode of field-effect transistors, or an emitter forming layer 21a containing conductive impurities for forming an emitter of a bipolar transistor, respectively.