A capacitor has an MIM (Metal Insulator Metal) structure comprising a lower electrode formed in the interior of an electrode trench which is formed in an interlayer insulating film, a dielectric film formed over the lower electrode, and an upper electrode formed over the dielectric film. The upper electrode and the dielectric film are each formed with an area larger than the area of the lower electrode so that the whole of the lower electrode is positioned inside the upper electrode and the dielectric film. The reliability and production yield of the capacitor are improved.