A semiconductor device includes as a resistance element a first polycrystalline silicon and a second polycrystalline silicon containing impurities, such as boron, of the same kind and having different widths. The first polycrystalline silicon contains the impurities at a concentration CX. The second polycrystalline silicon has a width larger than a width of the first polycrystalline silicon and contains the impurities of the same kind at a concentration CY lower than the concentration CX. A sign of a temperature coefficient of resistance (TCR) of the first polycrystalline silicon changes at the concentration CX. A sign of a TCR of the second polycrystalline silicon changes at the concentration CY.