A metal gate electrode and a poly-silicon resistance element are mixedly mounted in the same semiconductor substrate. The metal gate electrode is formed on a first gate insulating film and includes a first gate metal film and a first gate silicon film. The poly-silicon resistance element includes a silicon film pattern formed on a laminated pattern which includes a first laminate insulating film, a first laminate metal film, and a second laminate insulating film. The first laminate insulating film and the first gate insulating film are formed from a common insulating film; the first laminate metal film and the first gate metal film are formed from a common metal film, and the silicon firm pattern and the first gate silicon film are formed from a common silicon film. In a planar view, a footprint of the silicon film pattern is included within the second laminate insulating film.