In method for manufacturing a semiconductor device including a nonvolatile memory, a new method for manufacturing a capacitor element is provided. After working a control gate electrode, a gate insulation film including an electric charge accumulation section, and a memory gate electrode of a memory cell, in order to protect the memory cell, a p-type well of a MISFET is formed in a state the control gate electrode, the gate insulation film, and the memory gate electrode are covered by an insulation film. Also, this insulation film is used as a capacitor insulation film of a laminated type capacitor element.