A stacked-gate structure includes a tunnel insulation film, a floating
gate electrode, an inter-electrode insulation film and a control gate
electrode, which are stacked on a semiconductor substrate. The
inter-electrode insulation film has a three-layer structure that includes
a first oxidant barrier layer, an intermediate insulation layer and a
second oxidant barrier layer. Gate side-wall insulation films are formed
on both side surfaces of the stacked-gate structure. The thickness of the
gate side-wall insulation film increases, at a side portion of the
floating gate electrode, from the inter-electrode insulation film side
toward the tunnel insulation film side. The width of the floating gate
electrode in a channel length direction decreases from the
inter-electrode insulation film side toward the tunnel insulation film
side.