Disclosed herein is a semiconductor device including an N-channel insulated gate field effect transistor and a P-channel insulated gate field effect transistor, the device having: a first insulating layer and a second insulating layer; and gate electrode contact plugs. Each of the gate electrodes of the N-channel insulated gate field effect transistor and the P-channel insulated gate field effect transistor is buried in a gate electrode formation opening provided in the first insulating layer.