Abstract: There is provided a manufacturing method for a structure capable of realizing a power management semiconductor device and an analog semiconductor device in which a cost is low, a work period is short, and low voltage operation is possible, which have low power consumption and high drive capacity, and which is high function and high precision. The manufacturing method is a method of obtaining a P-type polycide structure as a laminate structure of a P-type polycrystalline silicon film and a high melting point metallic silicide film for respective gate electrodes of an NMOS transistor and a PMOS transistor as divided by a conductivity type thereof in a CMOS transistor. In addition, a resistor used for a voltage dividing circuit and a CR circuit is formed by using a polycrystalline silicon film as a layer different from the gate electrode, so that higher precision resistor can be provided.