A laminated body is formed by alternately laminating a plurality of dielectric films and electrode films on a silicon substrate. Next, a through hole extending in the lamination direction is formed in the laminated body. Next, a selective nitridation process is performed to selectively form a charge layer made of silicon nitride in a region of an inner surface of the through hole corresponding to the electrode film. Next, a high-pressure oxidation process is performed to form a block layer made of silicon oxide between the charge layer and the electrode film. Next, a tunnel layer made of silicon oxide is formed on an inner side surface of the through hole. Thus, a flash memory can be manufactured in which the charge layer is split for each electrode film.