摘要 |
PROBLEM TO BE SOLVED: To provide a semiconductor device which is manufactured through fewer manufacturing steps without enlarging a chip size and includes a plurality of resistance elements having different resistance values, and to provide a method of manufacturing the semiconductor device.SOLUTION: While a resist mask 36 as a mask is used, a gate electrode 23 and a mask layer 22 are formed from the same member and in the same step. A laminate of a polysilicon high-resistance layer 16 and a polysilicon low-resistance layer 18 that serve as a high-resistance element 40 and a laminate of the polysilicon high-resistance layer 16 and the polysilicon low-resistance layer 18 to be a low-resistance element 42 are etched by the formed mask layer 22, thereby the high-resistance element 40 and the low-resistance element 42 of which the resistance value is lower than that of the high-resistance element 40 are formed. |