There are provides the steps of forming sequentially a first conductive
film, a dielectric film, and a second conductive film on an insulating
film, forming a first film on the second conductive film, forming a
second film made of insulating material on the first film, forming hard
masks by patterning the second film and the first film into a capacitor
planar shape, etching the second conductive film and the dielectric film
in a region not covered with the hard masks, etching the first conductive
film in the region not covered with the hard masks up to a depth that
does not expose the insulating film, removing the second film
constituting the hard masks by etching, etching a remaining portion of
the first conductive film in the region not covered with the hard masks
to the end, and removing the first film.