A resistance element includes a plurality of resistance chips stacked vertically, each of the plurality of resistance chips including a semiconductor substrate, one or more resistance layers on a field insulating film, a pad forming electrode on electrically connected to the one or more resistance layers, a relay wiring on the interlayer insulating film, laterally separated from the pad forming electrode, electrically connected to another end of at least one of the one or more resistance layers on one end and to a semiconductor substrate on another end, and a back surface electrode at a bottom of the semiconductor substrate, making ohmic contact with the semiconductor substrate, wherein the plurality of resistance chips have the same planar outer shape, and are stacked one over another so as to constitute a resistor as a whole.