In one embodiment, a semiconductor device includes a resistor element and a stacked-gate type memory cell transistor. The resistor element includes a first conductive layer which is formed on a second conductive layer via a first insulating layer, and is electrically connected to an interconnect, the second conductive layer being on a substrate and in a floating state. The stacked-gate type memory cell transistor is on the substrate, and includes a floating gate formed of the same material as the second conductive layer.