Provided is a resistance element, including: a semiconductor substrate; a first insulating film stacked on the semiconductor substrate; a resistance layer selectively stacked on the first insulating film; a first auxiliary film separated from the resistance layer; a second auxiliary film separated from the resistance layer in a direction different from that of the first auxiliary film; a second insulating film stacked on the first insulating film to cover the resistance layer, and the first auxiliary film and the second auxiliary film; a first electrode connected to the resistance layer and stacked on the second insulating film disposed on an upper side of the first auxiliary film; and a second electrode connected to the resistance layer by being separated from the first electrode and stacked on the second insulating film on the upper side of the second auxiliary film.