Semiconductor device

A semiconductor device comprising:

• a semiconductor substrate;
• a first insulating film provided on one surface of the semiconductor substrate;
• a first resistance layer including polysilicon provided on the first insulating film;
• a second insulating film provided on the first resistance layer;
• a second resistance layer including polysilicon provided on the second insulating film so as to have at least a part overlapping with the first resistance layer;
• a third insulating film provided on the second resistance layer;
• a first electrode provided over the third insulating film and electrically connected to the second resistance layer;
• and
• a second electrode electrically connected to the first resistance layer, wherein
• the first resistance layer includes:
• a body part, and
• a first contact part having a higher impurity concentration than the body part of the first resistance layer, and
• the second resistance layer includes:
• a body part, and
• a first contact part having a higher impurity concentration than the body part of the second resistance layer,
• the first contact part of the first resistance layer and the first contact part of the second resistance layer are in contact with each other via a contact hole provided in the second insulating film,
• an electrical resistivity of the body part of the first resistance layer and an electrical resistivity of the body part of the second resistance layer each configure an electrical resistance to a current flowable through the body part of the first resistance layer and the body part of the second resistance layer between the first electrode and the second electrode, and
• the first resistance layer and the second resistance layer are connected in parallel with each other.