A semiconductor device comprising a resistance element with a high resistance and high resistance accuracy and a non-volatile semiconductor storage element is rationally realized by comprising the non-volatile semiconductor storage element comprising a first isolation formed to isolate a first semiconductor area, a first insulator, and a first electrode in a self-aligned manner, and a second electrode, and the resistance element comprising a second isolation formed to isolate a second semiconductor area, a third insulator and a conductor layer in a self-aligned manner, and third and fourth electrodes formed on each end of the conductor layer via a fourth insulator, and connected with the conductor layer. The conductor layer or the third and fourth electrodes include the same material with the first or second electrode, respectively.