PURPOSE: To remove the equivalent constriction of a current path while lowering contact resistance by dividing a resistance element into a low-resistance end section region and a high-resistance main region and connecting both regions in a specified manner.

CONSTITUTION: A resistance element for an integrated circuit on a semiconductor substrate 1 is partitioned into low-resistance end section regions 2a, 2b and a high-resistance main region 3, the end sections of the region 3 are each brought into contact so as to wrap the edge side sections of the regions 2a, 2b from lower edges, and connecting sections 4a, 4b are shaped. Accordingly, currents in the vicinity of the connecting sections 4a, 4b spread and flow into the end section regions 2a, 2b, thus preventing the concentration of a current path, then removing the constriction of the current path. Since the end section regions 2a, 2b have low resistance, element contact resistance through contact holes 5a, 5b for an electrode, etc. is lowered remarkably.