To provide a thermosetting resin composition comprising particles having a spacer function which can join a semiconductor chip to a substrate or another semiconductor chip with a predetermined distance and can provide a joining excellent in reliability without contaminating a semiconductor chip; and a semiconductor device comprising the thermosetting resin composition.

This thermosetting resin composition comprising a thermosetting resin, organic particles having a spacer function and inorganic particles having an average particle diameter of 1 μm or less has not only a viscosity η1 of 50 to 750 Pa s as measured at a rotation number of 1 rpm and at 25°C, but also a viscosity ratio (η1/η2; obtained by dividing the viscosity η1 by η2 measured at rotation number of 10 rpm and at 25°C) of 2.0 or more.