The present invention provides an MIM capacitor using a high-k dielectric film preventing degradation of breakdown field strength of the MIM capacitor and suppressing the increase of the leakage current. The MIM capacitor comprises a first metal interconnect, a fabricated capacitance film, a fabricated upper electrode, and a third metal interconnect. The MIM capacitor is realized by forming an interlayer dielectric film comprising silicon oxide so as to cover the first metal interconnect, then forming a first opening in the interlayer dielectric film to a region corresponding to a via hole layer in the interlayer dielectric film just above the first metal interconnect so as not to expose the upper surface of the first metal interconnect, then forming a second opening to the inside of the first opening so as to expose the surface of the first metal interconnect and then forming a capacitance film and a third metal interconnect.