A semiconductor device includes a first insulating film, paired resistance elements each of which includes a first conductive film formed on the first insulating film, a second insulating film formed on the first conductive film and a second conductive film formed on the second insulating film, paired first contact plugs formed on one of the resistance elements and arranged along a first direction, and paired second contact plugs formed on the other resistance. One of the resistance elements has a first width in a second direction perpendicular to the first direction, and a semiconductor region surrounded by an element isolation region has a second width. The first width is smaller than half of the second width. The second insulating films are spaced from each other by a first distance. The second conductive films are spaced from each other by a second distance. The second distance is longer than the first distance.