The semiconductor storage device includes a memory cell array region in which a plurality of storing MTJ elements capable of changing resistance depending on a direction of magnetization are arranged on a semiconductor substrate. The semiconductor storage device includes a resistive element region in which a plurality of resisting MTJ elements are arranged on the semiconductor substrate along a first direction and a second direction perpendicular to the first direction. An area of a first cross section of the resisting MTJ element parallel with an upper surface of the semiconductor substrate is larger than an area of a second cross section of the storing MTJ element parallel with the upper surface of the semiconductor substrate.