the ta metal thin film 13 is formed on the thin film resistor 3 alternatively the ta metal thin film 13 can be formed separately for each thin film resistor 3 using lift off as described below however when a ta metal thin film 13 is formed separately for each thin film resistor 3 it can be formed to overlap the individual thin film conductor 4 it is necessary to form the ta metal thin film 13 according to lift off technique because etching technique cannot be used in this situation if the etching technique is used the following process needs to be taken after the oxidation layer 6 is formed using the thermal oxidation process the ta metal thin film 13 is sputtered on the resultant thin film resistor then the ta metal thin film 13 is to be photoetched into the shape shown in fig1 and 2 however during the etching process the thin film resistors 6 3 and the thin film conductors 4 5 are also etched away because there is no etching liquid that selectively etches ta and ni metals and ta si o tertiary alloy for this reason a lift off technique is used wherein a photoresist is formed on the thin film resistor after the thermal oxidation process then in a first resist removing process the resist is removed from positions where the ta metal thin film 13 is to be formed after a ta metal thin film 13 is formed using sputtering then in a second resist removing process all the remaining resist layer is removed whereupon the ta metal thin film formed on the resist layer is removed also as a result only the ta metal thin film 13.