PROBLEM TO BE SOLVED: To provide a curable resin composition having improved resistance to thermal shock and the like in a high temperature and high humidity environment and having high adhesion, high conduction reliability and good crack resistance. A curable resin composition contains an epoxy resin and an epoxy resin curing agent, and the difference between the maximum value of tan δ in a viscoelastic spectrum and the value of tan δ at −40 ° C. is 0.1. It is the above. [Selection] Figure 5