A semiconductor device includes a structure in which a first electrode layer,
an
inter-electrode insulating film and a second electrode layer are laminated in a
main circuit in this order, and includes a capacitor element having a lower electrode
formed of the same layer as the first electrode layer, a charge storage layer formed
of the same layer as the inter-electrode insulating film, and an upper electrode
formed of the second electrode layer. The semiconductor device further includes
an opening portion formed in the charge storage layer, the opening portion having
a bottom to which the lower electrode is exposed, and a first region electrically
connected to the lower electrode via the opening portion and electrically isolated
from the upper electrode, the first region being formed of the same layer as the
second electrode layer.