By performing epitaxial growth on a semiconductor substrate while keeping conformity, a membrane multi-layer structure showing increased polarization is provided.A membrane multi-layer structure comprising a thin layer composed of zirconium oxide as the main component for allowing epitaxial growth, a thin layer having a simple perovskite structure, showing in-plane rotation by 45.degree. of the (001) plane to the thin layer composed of zirconium oxide as the main component and performing epitaxial growth, and an intermediate layer provided between the thin layer composed of zirconium oxide as the main component and the thin layer having a simple perovskite structure.