Interlayer insulating films 5,7 (insulating films) provided in a memory capacitor cell 8 are formed between a gate electrode 3 and a counter electrode 8C formed on a silicon wafer 1. The interlayer insulating films 5,7 comprise a borazine-based resin, having a specific dielectric constant of no greater than 2.6, a Young's modulus of 5 GPa or greater and a leak current of no greater than 1.times.10.sup.-8 A/cm.sup.2.