A protective insulating film is deposited over first and second
field-effect transistors formed on a semiconductor substrate. A capacitor
composed of a capacitor lower electrode, a capacitor insulating film
composed of an insulating metal oxide film, and a capacitor upper
electrode is formed on the protective insulating film. A first contact
plug formed in the protective insulating film provides a direct
connection between the capacitor lower electrode and an impurity
diffusion layer of the first field-effect transistor. A second contact
plug formed in the protective insulating film provides a direct
connection between the capacitor upper electrode and an impurity
diffusion layer of the second field-effect transistor.