A semiconductor device, comprising: a semiconductor substrate having a first conductivity; and a first vertical Hall element and a second vertical Hall element which are formed on the semiconductor substrate, each of the first vertical Hall element and the second vertical Hall element comprising: a semiconductor layer having a second conductivity formed on the semiconductor substrate; a first drive current supply electrode (31a, 31b), a Hall voltage output electrode (41a, 41b), and a second drive current supply electrode (32a, 32b) each of which is formed of an impurity region having the second conductivity and having an impurity concentration higher than an impurity concentration of the semiconductor layer, and is sequentially arranged along a straight line (L1-L1, L2-L2) on a surface of the semiconductor layer; and a first electrode isolation diffusion layer (51a, 51b) having the first conductivity formed between the first drive current supply electrode and the Hall voltage output electrode, and a second electrode isolation diffusion layer (52a, 52b) having the first conductivity formed between the Hall voltage output electrode and the second drive current supply electrode, the straight line on the first vertical Hall element and the straight line on the second vertical Hall element being parallel, characterised in the Hall voltage output electrode having a first depth, each of the first drive current supply electrode and the second drive current supply electrode having a second depth which is deeper than the first depth and a depth of each of the first electrode isolation diffusion layer and the second electrode isolation diffusion layer; and wherein the first and second vertical Hall elements have the same shape. a semiconductor substrate having a first conductivity; and a first vertical Hall element and a second vertical Hall element which are formed on the semiconductor substrate, each of the first vertical Hall element and the second vertical Hall element comprising: a semiconductor layer having a second conductivity formed on the semiconductor substrate; a first drive current supply electrode (31a, 31b), a Hall voltage output electrode (41a, 41b), and a second drive current supply electrode (32a, 32b) each of which is formed of an impurity region having the second conductivity and having an impurity concentration higher than an impurity concentration of the semiconductor layer, and is sequentially arranged along a straight line (L1-L1, L2-L2) on a surface of the semiconductor layer; and a first electrode isolation diffusion layer (51a, 51b) having the first conductivity formed between the first drive current supply electrode and the Hall voltage output electrode, and a second electrode isolation diffusion layer (52a, 52b) having the first conductivity formed between the Hall voltage output electrode and the second drive current supply electrode, a semiconductor layer having a second conductivity formed on the semiconductor substrate; a first drive current supply electrode (31a, 31b), a Hall voltage output electrode (41a, 41b), and a second drive current supply electrode (32a, 32b) each of which is formed of an impurity region having the second conductivity and having an impurity concentration higher than an impurity concentration of the semiconductor layer, and is sequentially arranged along a straight line (L1-L1, L2-L2) on a surface of the semiconductor layer; and a first electrode isolation diffusion layer (51a, 51b) having the first conductivity formed between the first drive current supply electrode and the Hall voltage output electrode, and a second electrode isolation diffusion layer (52a, 52b) having the first conductivity formed between the Hall voltage output electrode and the second drive current supply electrode, the straight line on the first vertical Hall element and the straight line on the second vertical Hall element being parallel, characterised in the Hall voltage output electrode having a first depth, each of the first drive current supply electrode and the second drive current supply electrode having a second depth which is deeper than the first depth and a depth of each of the first electrode isolation diffusion layer and the second electrode isolation diffusion layer; and wherein the first and second vertical Hall elements have the same shape.