PURPOSE: To obtain the titled IC with a remarkably matched element by adding a completely unrelated non-resistance pattern besides an original resistance pattern so that the conditions of the peripheral pattern distribution of resistors to be mutually matched are euqlized.

CONSTITUTION: Floating diffusing regions D1, D2 are formed outside the parallel resistance elements A, B, and both ends of the elements A, B are each connected to wiring 1, 4 and parallel resistance is shaped. The resistance element C which must be matched with the elements A, B is mounted while being separated from the elements A, B while floating diffusing regions D3, D4 are molded at the both sides. A section between the region D1 and the element A, a section between the elements A, B, a section between the element B and the region D2 and sections among the element C and the regions D3, D4 are all made the same size, and the length of each floating region is made the same length as the elements. The conditions of the peripheral pattern distribution of the resistors according to this constitution are equalized, the elements A∼C can be formed accurately in the same shape and size, and the IC with the remarkably matched resistance elements is obtained.