PURPOSE: To provide an integrated circuit having a high-voltage resistor circuit without causing the complexity of circuit configuration and the increase in the device area by making a constitution of the resistor circuit in which a semiconductor layer is formed for forming a channel independently from an isolation layer with a concentration depending on the output of a driving circuit.

CONSTITUTION: A resistance circuit 20 consists of a junction FET(J-FET) 20a, and its semiconductor layer 22 has a channel formed in it and is surrounded by an isolation layer. This high-voltage high-value resistance circuit 20 can be incorporated in an IC with smaller area. The electric current value flowing through J-FET20a can be easily adjusted by bias setting or size setting of the channel zone. The setting of equivalent resistance for the resistance circuit 20 can be made without depending on the area of the FET, and the electric current value can be easily controlled. In addition, it make possible to simplify the biasing circuit by connecting a gate electrode layer 29 and a source electrode 28 to the lowest potential of the circuit.