A nonvolatile semiconductor memory device whose gate structure of a transistor other than a memory cell transistor has a same stacked gate structure as the memory cell transistor, the gate structure comprising a semiconductor substrate, a first insulation film provided on the semiconductor substrate, a first conductive film provided on the first insulation film, a second insulation film, provided on the first conductive film, having an opening, a spacer provided on the second insulation film to define the opening, and a second conductive film provided on the spacer and electrically connected to the first conductive film via the opening.