PURPOSE: To set a resistance value between collectors to a fixed value, and to improve element characteristics by forming an impurity region having the same conduction type as a semiconductor substrate between buried layers.

CONSTITUTION: An epitaxial layer 22 consisting of an N- semiconductor layer is formed on a P type semicondutor substrate 20 through N+ buried layers 21 shaped at a regular interval. A control layer 23 for resistance between P type collectors takes the same conduction type as the substrate 21 and impurity concentration is set to a fixed value, thus setting a resistance (Rcc) value between the collectors to a fixed value. N+ 24 is shaped to the epitaxial layer 22 so as to be connected to the N+ buried layer 21 from the main surface of the epitaxial layer 22. A P type base layer 25 is formed in the epitaxial layer 22 surrounded by the layers 24 and 21 in predetermined diffusion depth from the main surface of the epitaxial layer 22. N type emitter layers 26 are shaped in the base layer 25 at a predetermined interval.