According to one embodiment, the stacked body includes a plurality of insulating layers and a plurality of conductive layers alternately stacked on the underlying film. The first insulating film is provided in a trench piercing the stacked body in a stacking direction of the stacked body and separating the stacked body into a plurality of resistance element blocks in a first direction on the underlying film. The resistance element blocks include a line portion formed of the conductive layer extending in a second direction crossing the first direction and the stacking direction and a hole formation portion provided to protrude in the first direction from the line portion and including a second insulating film provided in a hole piercing the stacked body in the stacking direction.