PROBLEM TO BE SOLVED: To provide a thermosetting resin composition excellent in thermal conductivity and workability, and to provide a semiconductor device excellent in reliability.SOLUTION: There is provided a thermosetting resin composition for bonding a semiconductor device to a substrate. The composition includes thermoconductive particles, and satisfies D<6 μm when din volume-based particle size distribution of the thermoconductive particle by a flow type particle image analyzer is defined as D1, din number-based particle size distribution by the above image analyzer as D2, and a value subtracting D2 from D1 is defined as D.