A resistor element encompasses a first resistive layer, a first protection strip implemented by a tandem connection of p-n junctions, an interlayer insulating film covering the first resistive layer and the first protection strip, a first external electrode on the interlayer insulating film, being connected to a terminal of the first resistive layer and a terminal of the first protection strip, and a second external electrode on the interlayer insulating film, being connected to another terminal of the first resistive layer and another terminal of the first protection strip.