An access transistor, provided between a storage node in a memory cell and a bit line is formed of a P channel MOS transistor including P type first and second impurity regions formed in an N type well and a gate electrode. Buried interconnection is formed of metal having high melting point such as tungsten and provided stacked on a driver transistor formed on a main surface of a P type well and the access transistor. A polysilicon film forming a P channel TFT as a load element is formed on the buried interconnection, which is planarized, with an interlayer insulating film interposed.