A resistance element includes a conductor, the conductor having a repeating pattern of: a first conductive layer formed on a first interlayer insulating layer on a semiconductor substrate; a second conductive layer formed on a second interlayer insulating layer different from the first interlayer insulating layer; and an interlayer conductive layer connecting the first conductive layer and the second conductive layer, and the second conductive layer has a resistance-value fluctuation characteristic opposite to a resistance-value fluctuation characteristic of the first conductive layer after a heat treatment.