A composite plug 104 is formed, and both a first plug (TiN) 106 and a second plug (W) 108 are disposed in one contact hole; the first plug (TiN) 106 functions as a heater electrode and the second plug (W) 108 functions as a contact plug. This eliminates the need to stack the heater electrode on the contact plug. The resistivities R11 and R12 of the first and second plugs of the composite plug 104 are in a relationship R11>R12.

 
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