A vanadium oxide film is formed on an interlayer insulating layer, and a silicon oxide film and a silicon nitride film are formed on the vanadium oxide film in this order. With a resist pattern used as a mask, the silicon nitride film is patterned. Then, the resist pattern is removed using a stripping solution or oxygen plasma ashing. Next, with the patterned silicon nitride film used as a mask, the silicon oxide film and the vanadium oxide film are etched to form a resistor film of vanadium oxide.