摘要 |
PURPOSE: To provide a resistance element having a high resistance accuracy, resistant to coupling noises from adjacent wirings and superior in substrate follow-up property. CONSTITUTION: The device has a resistance element 6 formed on a resistance element forming region 17 of a Si substrate 1, using a wiring layer 20 formed at the same time as forming a gate electrode 12 of a MOS type transistor 22 constituting a memory cell in a transistor forming region 18 of the substrate 1 when forming the resistance element 6. |