To provide a vertical Hall element where the symmetry of a resistance component in a magnetism detection part is improved, the generation of offset voltage deviation is suppressed and the intensity of magnetism (magnetic field) applied to the magnetism detection part can more highly precisely be detected, and to provide a manufacturing method of the element.

Contacts CTa and CTb of conductor films W1a and W1b being a group of wiring for detecting a Hall voltage and the magnetism detection part HP are arranged so as to oppose the center of the magnetism detection part HP in a semiconductor substrate. The magnetism detection part HP is electrically divided by insulating films IL2a and IL2b. The contacts CTa and CTb are formed in such a way that a wiring material is buried in a part which is selectively removed in the insulating films IL2a and IL2b.