A trimmer resistance component of the present invention has a trimmer resistor constructed of a p-type diffusion layer formed on the surface of an n-type epitaxial layer. A first electrode is connected to a portion located on one end side of this trimmer resistor, while a first connection portion, a second connection portion and a third connection portion of the second electrode are connected to portions located on the other end side. By cutting a portion of the first connection portion and a portion of the second connection portion by laser trimming, a resistance value between the first electrode and the second electrode can be trimmed without changing a parasitic capacitance between the trimmer resistor and the n-type epitaxial layer.