To form a plurality of resistors having respective preset widths with precision, in a semiconductor device, wherein a plurality of resistors are arranged in parallel close to a capacitor.

Resistors R1 and R2 are, together with an upper side electrode 41 of a capacitor C, formed at an upper side conductive film. The semiconductor device is formed, on the upper conductive film, by forming a resist pattern comprising an upper side electrode pattern of the capacitor C and a pattern of both resistors R1 and R2 and then etching by the use of the resist pattern as a mask. Here, the thickness of a resist film on the upper side conductive film at a part between the capacitor C and the resistor R1 immediately beside it is equal to that at a part between the resistors R1 and R2. Thus, in photolithographic process for forming a resist pattern, the light intensities at both parts become identical.