To provide a curable resin composition that can improve resistant properties such as thermal impact resistance even in a high-temperature and high-humidity environment and has a high adhesive property, high conduction reliability and superior crack resistant property. The curable resin composition contains an epoxy resin and an epoxy resin-use curing agent, and is characterized in that a difference between a maximum value of tan δ in a viscoelastic spectrum and a value of the tan δ at -40°C thereof is 0.1 or more.
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