A semiconductor device includes a semiconductor substrate, a lower wiring layer formed on the semiconductor substrate, a first interlayer insulating film formed on the lower wiring layer and including a first upper surface and a second upper surface, the first upper surface being higher than the second upper surface relative to a surface of the semiconductor substrate, a contact plug formed in the interlayer insulating film and including a first bottom surface contacting to the lower wiring layer, a third upper surface flush with the second upper surface and a fourth upper surface flush with the first upper surface, an upper wiring layer formed on the first and third upper surfaces and including a first side surface and a second side surface opposite to the first side surface, and a second interlayer insulating film formed on the second and fourth upper surfaces.