PURPOSE: To enable trimming without adverse effects on peripheral elements and the formation of trimming elements without the increase of processes by a method wherein the emitter-collector junction of a bi-polar transistor is utilized as a diode element for adjusting off set voltage and the like.

CONSTITUTION: The trimming circuit in the title device equipped with a circuit consisting of bi-polar transistors Q1, Q2 and the trimming circuit to obtain a desired resistance value is composed of a plurality of resistance element R0'∼R4' and adjustement diode elements connected in parallel with these resistance elements. The adjustment diode element is composed of the P-N junction between the emitters and collectors of bi-polar transistors T1∼T4. This manner enables trimming by junction breakdown at a relatively low voltage; therefore, the reliability of the circuit can be improved without giving adverse effects on peripheral elements at the time of trimming. Such a trimming element can be formed without any alteration in the process.