A first resist mask and a second resist mask used for forming a gate
electrode for a p-channel TFT and a gate electrode for an n-channel TFT
are left, and a third resist mask is formed afterwards over a first area
where one of the p-channel TFT and the n-channel TFT is to be formed;
thus, a source region and a drain region are formed in a semiconductor
film of the other one of the p-channel TFT and the n-channel TFT by
adding first impurity ions using the second resist mask and the third
resist mask. After that, the first resist mask, the second resist mask,
and the third resist mask are removed, and a source region and a drain
region are formed in a semiconductor film of the one of the p-channel TFT
and the n-channel TFT by adding second impurity ions using a fourth
resist mask.