A technology capable of reducing the fraction defective of a MOS capacitor without the need to perform a screening is provided. A MOS capacitor MOS1 and a MOS capacitor MOS2 are coupled in series between a high potential and a low potential to form a series capacitive element. Then, a polysilicon capacitor PIP1 and a polysilicon capacitor PIP2 are coupled in parallel with the series capacitive element. Specifically, a high-concentration semiconductor region HS1 constituting a lower electrode of the MOS capacitor MOS1 and a high-concentration semiconductor region HS2 constituting a lower electrode of the MOS capacitor MOS2 are coupled. Further, an electrode E1 constituting an upper electrode of the MOS capacitor MOS1 is coupled to the low potential (for example, GND) and an electrode E3 constituting an upper electrode of the MOS capacitor MOS2 is coupled to the high potential (for example, power source potential).