PURPOSE: To eliminate the effect of parasitic resistance, by providing a connecting unit in a semiconductor well and in a polycrystalline semiconductor layer at positions where these are divided into resistance regions and connecting them electrically.

CONSTITUTION: Polycrystalline Si layer 6 is provided with connecting unit 8' by means of Al wiring so as to divide the sheet resistance by opening a window on the protective film. P+ well is provided with diffusion layer 4', and on top of this is provided connecting unit 9' by means of Al wiring so as to divide the diffusion resistance. By this structure, the effect of parasitic resistance on the capacitance element used for high-frequency oscillation can be eliminated. It is effective when the distances between MOS gate and source and drain, used as capacitance element, are made short as much as possible and equal.