A semiconductor device including a substrate, an insulation film being embedded into the substrate and having multiple openings, multiple dummy diffusion layers formed in the substrate and located in the openings, multiple resistance elements being formed over the insulation film so as not to overlap the dummy diffusion layers in a plan view in a resistance element forming region and extending in a first direction, and multiple dummy resistance elements being formed over the insulation film and the dummy diffusion layers and extending in the first direction in the resistance element forming region, in which each of the dummy resistance elements overlaps at least two dummy diffusion layers aligning in a second direction perpendicular to the first direction in a plane horizontal to the substrate in a plan view.