In a thermal sensor with a detection part and a circuit part formed on the same substrate, an insulating film for protection of the circuit part causes problems of lowering in sensitivity of a heater, deterioration in accuracy due to variation of a residual stress in the detection part, etc. A layered film including insulating films is formed on a heating resistor, an intermediate layer is formed thereon, and a layered film including insulating films is formed further thereon. The intermediate layer is specified to be a layer made up of any one of aluminum nitride, aluminum oxide, silicon carbide, titanium nitride, tungsten nitride, and titanium tungsten. This configuration enables the layered film on the upper part of the detection part to be removed using the intermediate layer as an etch stop layer, which solves problems of lowering in sensitivity, a variation in residual stress, etc. resulting from these.