Flash memory having memory section and peripheral circuit section and manufacturing the same

A semiconductor memory device comprising:

• a semiconductor substrate;
• an element isolation region provided in the semiconductor substrate, including a thick element isolating insulation film, and isolating an element region;
• and
• a resistance element provided on the element isolation region and formed of a conductive film,
• wherein the semiconductor substrate under the resistance element has an impurity concentration which is constant regardless of depth or that decreases as a position gets closer to a surface of the semiconductor substrate.

A semiconductor memory device comprising:

• a semiconductor substrate of a first conductivity type;
• an element isolation region provided in the semiconductor substrate and isolating an element region;
• a resistance element provided on the element isolation region and formed of a conductive film;
• and
• a diffusion layer of a second conductivity type that is opposite to the first conductivity type, the diffusion layer being formed in the element region adjacent to the element isolation region on which the resistance element is provided.