A device includes a semiconductor substrate including a first well region and a second well region; a first transistor including a first gate insulating layer provided above the first well region, a first gate electrode having a semiconductor, and a second gate electrode having a metal; a second transistor including a second gate insulating layer provided above the second well region, a third gate electrode having a semiconductor, and a fourth gate electrode having a metal; an element isolation area disposed between the first and second well regions; and a first insulating layer formed above the element isolation area. The first insulating layer has a first portion extending over the first gate electrode and a second portion extending over the third gate electrode, a portion of the second gate electrode is formed above the first portion, and a portion of the fourth gate electrode is formed above the second portion.