PURPOSE: To prevent a generation of cracks for a circuit element pattern layer by a method wherein an insulation layer has a coefficient of thermal expansion approximating to that of a conductive layer and is formed so as to flat the surface of patterns.

CONSTITUTION: When an integrated circuit device is cooled and heated, conductive layers 2a and 2b expand or contract in the vertical direction. And, an insulator layer 4 of an alienation part 3 between the conductive layers 2a and 2b expand or contract in the vertical direction. Then, as a coefficient of thermal expansion of the conductive layers 2a and 2b approximates to that of the insulation layer 4, their ratios of expansion and contraction in the vertical direction are the same. Therefore, if the contractive layers 2a and 2b and the insulation layer 4 expand or contract, a resistor layer (circuit element pattern layer) 5 moves entirely and vertically. Accordingly, partial stress concentrates on the resistor layer 5 due to operations of expansion and contraction of the conductive layers 2a, 2b and the insulator layer 4 in the vertical direction, however it disappears. Thus, a generation of cracks for the resistor layer 5 can be prevented.