SEMICONDUCTOR DEVICE

PROBLEM TO BE SOLVED: To provide a semiconductor device which enables miniaturization and adjustment of resistance value with high precision. SOLUTION: A resistor layer 2, such as, a polycrystalline silicon layer, is deposited on an insulating film 1 and is patterned into a predetermined shape by photolithography and etching techniques. An aperture portion for a wiring layer 4 and an aperture portion for trimming are formed on the insulating film 1 and the resistor layer 2 by a plasma CVD method or the like. Then, the wiring layer 4 made of an aluminum layer is formed on the resistor layer 2 and the insulating film 3 and is patterned into a predetermined shape by photolithography and etching techniques. Thus, a resistance element is manufactured. The resistance value is increased by performing laser trimming on the resistor layer 2 in the direction of depth thereof in such a manner as to break the current path, so that the resistance value is adjusted to a desired value.