An object of the present invention is to provide a method for manufacturing a variable resistance nonvolatile semiconductor memory element which can operate at a low voltage and high speed when initial breakdown is caused, and inhibit oxidization of a contact plug. The method for manufacturing the variable resistance nonvolatile semiconductor memory element, which includes a bottom electrode, a variable resistance layer, and a top electrode which are formed above a contact plug, includes oxidizing to insulate an end portion of the variable resistance layer prior to forming a bottom electrode by patterning a first conductive film.