A resistance structure including: a conductive layer provided at a surface layer portion of a semiconductor substrate; a first resistance element having long sides and short sides provided over the conductive layer with an insulating film interposed; a second resistance element having long sides and short sides provided over the conductive layer with the insulating film interposed and disposed such that one long side thereof opposes one long side of the first resistance element; first wiring that is connected to one end of the first resistance element; second wiring that is connected to one end of the second resistance element; third wiring that connects the other end of the first resistance element with the other end of the second resistance element; and a connection portion that connects any of the first wiring, the second wiring and the third wiring with the conductive layer.
